Corporate Social Responsibility and Welfare of Partner Farmers PT Kebon Agung in the Perspective of Political Economy of Accounting

Authors : Kholifi Phasa; Lilik Purwanti; Erwin Saraswati

Volume/Issue : Volume 6 - 2021, Issue 1 - January

Google Scholar :

Scribd :

Corporate social responsibility of PT. Kebon Agung (PTKA) has been implemented, one of which is a partnership program. This program is an effort to integrate on-farm activities with off-farm activities for the company's sustainability and improve the welfare of farmers. This study aims to reveal how corporate social responsibility impacts the welfare of PTKA partner farmers. The application of corporate social responsibility full of political settings guides researchers to use the perspective of the political economy of accounting as an analytical tool with a case study approach. The results showed that juridically the implementation of corporate social responsibility in PTKA was based on the limited liability law; consequently, PTKA distributed part of its economic resources for CSR activities in the form of philanthropy and PKBL. Besides, the limited loan credit, the increase in the cost of sugar production, and the irrelevant application of the sugar reference price at the farmer level have made PTKA's efforts to prosper partner farmers have not run optimally.

Keywords : Corporate Social Responsibility; Political Economy of Accounting; Partnership Program


Paper Submission Last Date
31 - October - 2021

Paper Review Notification
In 1-2 Days

Paper Publishing
In 2-3 Days

Never miss an update from Papermashup

Get notified about the latest tutorials and downloads.

Subscribe by Email

Get alerts directly into your inbox after each post and stay updated.

Subscribe by RSS

Add our RSS to your feedreader to get regular updates from us.