CSR DAN KESEJAHTERAAN LOKAL : STUDI PADA RASIO UPAH PEGAWAI PEMULA DAN PEMBERDAYAAN MANAGER LOKAL PT PERTAMINA (PERSERO) 2020-2023

Authors

  • Wahyu Mustika Rani Universitas Negeri Malang
  • Alvyola Permata Yussanto Universitas Negeri Malang
  • Puji Handayati Universitas Negeri Malang
  • Makaryanawati Universitas Negeri Malang

DOI:

https://doi.org/10.32815/ristansi.v6i1.2491

Keywords:

Corporate Social Responsibility, Local Economic Prosperity, Global Reporting Initiative

Abstract

This study aims to analyze the contribution of PT Pertamina (Persero) Corporate Social Responsibility (CSR) to local economic welfare using Global Reporting Initiative (GRI) indicators EC5 (ratio of entry-level employee wages to Regional Minimum Wage) and EC6 (representation of local labor in managerial positions). The research uses a qualitative approach with a case study method, analyzing secondary data from PT Pertamina (Persero) 2020-2023 sustainability report. The sampling technique was carried out purposively on data relevant to the GRI indicators. The results showed that PT Pertamina (Persero) has not been transparent in reporting the ratio of entry-level wages to the UMR and the proportion of local managers in operational areas. This imbalance reflects the need to strengthen local workforce empowerment policies and pay equity as part of CSR strategies. The research conclusion confirms the importance of increasing the transparency of remuneration policies and optimizing the involvement of local communities in strategic positions to support the sustainability of company operation and socio-economic development

References

Apandi, S., Panjaitan, S. F. D., Mais, R. G., Dewi, C. E. P., & Sari, N. I. (2024). Analisis Sustainability Reporting Terhadap Pelaksanaan Corporate Social Responsibility Pada Perusahaan BUMN. Balance: Media Informasi Akuntansi Dan Keuangan, 16(2), 82–89. https://doi.org/10.52300/blnc.v16i2.14638

Astiti, N. P. Y., & Saitri, P. W. (2016). Pengaruh Corporate Social Responsibility Terhadap Kesejahteraan Masyarakat Dan Citra Perusahaan. Jurnal Bisnis Dan Kewirausahaan, 12(2), 94–104.

Gantino, R. (2016). Pengaruh Corporate Social Responsibility Terhadap Kinerja Keuangan Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia periode 2008-2014. Jurnal Dinamika Akuntansi Dan Bisnis, 3(2), 19–32. https://doi.org/10.24815/jdab.v3i2.5384

GRI. (2015). Global Reporting Initiative.

Jane Nelson, D. G. (2013). World Business Council for Sustainable Development (WBCSD). In 1 (Ed.), Corporate Social Responsibility. Routledge.

Kathleen Wilburn, R. W. (2013). Using Global Reporting Initiative indicators for CSR programs. Journal of Global Responsibility, Vol 4, No. https://doi.org/10.1108/20412561311324078

Keberlanjutan, L., Pertamina, P. T., Pertamina, P. T., Grup, P., Pertamina, P. T., Perusahaan, A., & Perusahaan, A. (2020). Sanggahan Disclaimer.

Nopriyanto, A. (2024). Analisis Pengaruh Corporate Social Responsibility (Csr) Terhadap Nilai Perusahaan. Komitmen: Jurnal Ilmiah Manajemen, 5(2), 1–12. https://doi.org/10.15575/jim.v5i2.37655

Philip Kotler, N. R. L. (2004). Corporate Social Responsibility: Doing the Most Good for Your Company and Your Cause (1st ed.). WILEY.

Priyo, A. M. (2022). Analisis Pengungkapan Corporate Social Responsibility Pada Laporan Keberlanjutan Berdasarkan Global Reporting Initiative (GRI) Standard (Studi Kasus pada PT Pertamina (PERSERO) 2017-2020) [Universitas Diponegoro]. https://repofeb.undip.ac.id/id/eprint/11256

Purnomo, A. (2016). Hubungan Kenaikan Nilai Upah Minimum Regional (Umr) Dengan Nilai Upah Pekerjaan Borong Dalam Kegiatan Konstruksi Bangunan Gedung. Journal UII, 11(1).

SR Pertamina. (2021). Laporan Keberlanjutan Pertamina tahun 2021. 1–23. https://www.pertamina.com/en/sustainability

van Oorschot, K. E., Aas Johansen, V., Lynes Thorup, N., & Aspen, D. M. (2024). Standardization cycles in sustainability reporting within the Global Reporting Initiative. European Management Journal, 42(4), 492–502. https://doi.org/10.1016/j.emj.2024.04.001

Wahab, Syakhirul, D. (2022). Pemberdayaan Masyarakat: Konsep dan Strategi. PT. Gaptek Media Pustaka.

Yusmar, Q. C. M. M., Sumirat, E., & Sudrajad, O. Y. (2023). Company Fair Valuation Considering Esg Factor (Case Study: Pt Pertamina Geothermal Energy, Tbk). European Journal of Business and Management Research, 8(5), 95–101. https://doi.org/10.24018/ejbmr.2023.8.5.2086

Downloads

Published

30-06-2025

How to Cite

Wahyu Mustika Rani, Alvyola Permata Yussanto, Puji Handayati, & Makaryanawati. (2025). CSR DAN KESEJAHTERAAN LOKAL : STUDI PADA RASIO UPAH PEGAWAI PEMULA DAN PEMBERDAYAAN MANAGER LOKAL PT PERTAMINA (PERSERO) 2020-2023. RISTANSI: Riset Akuntansi, 6(1), 69–80. https://doi.org/10.32815/ristansi.v6i1.2491

Issue

Vol. 6 No. 1 (2025): RISTANSI: Riset Akuntansi, Volume 6, Nomor 1, Juni 2025

Section

Articles

License

Copyright (c) 2025 Wahyu Mustika Rani, Alvyola Permata Yussanto, Puji Handayati, Makaryanawati

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Most read articles by the same author(s)