Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi

Vol. 25 No. 8 (2026): Musytari: Neraca Manajemen, Akuntansi, dan Ekonomi, ISSN 3025-9495
Articles

ANALISIS IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY (CSR) PT. BIOFARMA BERDASARKAN PEDOMAN ISO 26000:2010

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  • Kiflan Yhuda Abug,
  • Indrie Debbie Palandeng,
  • Mirah Helen Rogi
Kiflan Yhuda Abug
Universitas Sam Ratulangi
Indrie Debbie Palandeng
Universitas Sam Ratulangi
Mirah Helen Rogi
Universitas Sam Ratulangi
DOI: https://doi.org/10.2238/msrez864

Published 2026-07-15

Keywords

  • Corporate Social Responsibility (CSR),
  • ISO 26000:2010,
  • Sustainability Report,
  • tanggung jawab sosial

How to Cite

ANALISIS IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY (CSR) PT. BIOFARMA BERDASARKAN PEDOMAN ISO 26000:2010. (2026). Musytari : Jurnal Manajemen, Akuntansi, Dan Ekonomi, 25(8). https://doi.org/10.2238/msrez864

Abstract

Penelitian ini bertujuan menganalisis implementasi Corporate Social Responsibility (CSR) PT Biofarma tahun 2024 berdasarkan pedoman ISO 26000:2010. Penelitian menggunakan pendekatan kualitatif deskriptif dengan teknik analisis isi (content analysis) terhadap Sustainability Report PT Biofarma tahun 2024 serta triangulasi melalui publikasi resmi perusahaan. Hasil penelitian menunjukkan bahwa terdapat 69 program CSR yang berhasil diidentifikasi dan dipetakan ke dalam tujuh subjek inti ISO 26000:2010, yaitu tata kelola organisasi, hak asasi manusia, praktik ketenagakerjaan, lingkungan, praktik operasi yang adil, isu konsumen, serta keterlibatan dan pengembangan masyarakat. Subjek inti yang paling dominan adalah lingkungan dengan 25 program atau 36,2% dari total program, disusul oleh keterlibatan dan pengembangan masyarakat. Hasil pemetaan menunjukkan bahwa implementasi CSR PT Biofarma telah mencakup seluruh subjek inti ISO 26000:2010 dan mencerminkan komitmen perusahaan terhadap tanggung jawab sosial. Namun demikian, distribusi program pada masing-masing subjek inti masih belum merata serta belum dipetakan secara eksplisit dalam laporan keberlanjutan perusahaan. Oleh karena itu, PT Biofarma perlu memperkuat klasifikasi dan pelaporan program CSR agar implementasinya lebih sistematis, terstruktur, dan mudah dievaluasi dalam mendukung pengembangan tanggung jawab sosial perusahaan secara berkelanjutan
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