CORPORATE SOCIAL RESPONSIBILITY: HOW TO DO, HOW MUCH TO SPEND AND HOW TO REPORT? (Case Studies on SMEs in Bali by Using Tri Hita Karana Approach)

Abstract

This study is aimed to show about CSR activities by using Tri Hita Karana concept such as  parhyangan, pawongan  and  palemahan  as lens analysis on SMEs in Bali. Besides the implementation of CSR activities, CSR spending and CSR report are also discussed in this study as well as the considerations of them. This study classified as qualitative descriptive study. Case study was employed as the research method and designed to answer the research questions. The thematic analysis was used for interpreting data. Furthermore, the data collection methods were interview, observation and documentation. The result in this study pointed out that first, CSR on SMEs in Bali implemented in two scopes, such as internal (inside of the company) and external (outside of the company) which are each of them performs the three aspect of THK concept. Second, CSR spending on SMEs in Bali is issued based on sincerity of the company and how much is really needed to who needs help. CSR spending is mostly unplanned or not budgeted, but there is a few companies have CSR spending because of already established the budget per month or year. The bigger the company, the bigger CSR spending will be issued. Third, most of SMEs in Bali have not made CSR report yet. They still report CSR spending through annual financial report especially in the expense account. However, there are a few of them have produced CSR report purposely. The consideration of making CSR report is because they still small medium-sized enterprise, so they do not have to make CSR report but only report in the expense account of annual financial report.  Key words: Corporate Social Responsibility, Tri Hita Karana Concept, CSR implementation, CSR spending, CSR report, SMEs in Bali.