PENGUKURAN DAMPAK INVESTASI SOSIAL PELAKSANAAN CSR MENGGUNAKAN METODE SOCIAL RETURN ON INVESTMENT (SROI)
Abstrak
ABSTRACT
Corporate social responsibility is the company's obligation, especially in the extractive sector, which ideally is a form of corporate social investment, so that it can be measured and profitable. This article wants to uncover how companies can find out the impact of social investment, which is by using the Social Return on Investment method. Based on a study assessment the impact of social investment from the Baramulyo Posdaya Development Program, the SROI Ratio was 3.70, meaning that each investment was Rp. 1, - get an impact or benefit worth Rp. 3.70, -. The biggest benefit of Posdaya Baramulyo is on increasing access to PAUD schools, which is 66.5% of the total value of the outcome, then increasing income by 14.09% of the total value of the outcome, increasing the growth of PAUD growth by 12.66% of the total value of the outcome, and the elderly felt fitter and healthier at 5.73% of the total value of the outcome. When viewed from a socio-economic perspective, the Posdaya Baramulyo program can be said to be feasible and successful.
ABSTRAK
Corporate social responsibility merupakan kewajiban perusahaan khususnya bidang ekstraktif yang secara ideal adalah wujud investasi sosial perusahaan, sehingga dapat terukur dan menguntungkan. Artikel ini ingin mengungkap bagaimana perusahaan dapat mengetahui dampak investasi sosial yang dilakukannya, yaitu dengan menggunakan metode Social Return on Investment. Berdasarkan studi penilaian dampak investasi sosial dari Program Pengembangan Posdaya Baramulyo diperoleh SROI Ratio sebesar 3,70 artinya bahwa setiap investasi Rp. 1,- memperoleh dampak atau manfaat senilai Rp. 3,70,-. Manfaat terbesar dari Posdaya Baramulyo adalah pada peningkatan akses sekolah PAUD yaitu sebesar 66,5% dari total nilai outcome, kemudian peningkatan pendapatan sebesar 14,09% dari total nilai outcome, peningkatan tumbuh kembang PAUD sebesar 12,66% dari total nilai outcome, dan para lansia merasa lebih bugar dan sehat sebesar 5,73% dari total nilai outcome. Bila ditinjau dari sisi sosial ekonomi, maka program Posdaya Baramulyo dapat dikatakan layak dan berhasil.
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Peraturan Perundangan:
Peraturan Menteri Sosial Republik Indonesia Nomor 6 tahun 2016 tentang Tanggung Jawab Sosial Badan Usaha dalam Penyelenggaraan Kesejahteraan Sosial
Undang-Undang Republik Indonesia Nomor 40 Tahun 2007 tentang Perseroan Terbatas
DOI: https://doi.org/10.24198/adbispreneur.v3i2.18777
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