• Kadek Goldina Putri Dewi Brawijaya University
  • Eko Ganis Sukoharsono Brawijaya University
  • Zaki Baridwan Brawijaya University


Purpose This study explores the motivations and implications of implementing Corporate Social Responsibility during the Covid-19 pandemic in Bali's banking sector.

Design/methodology/approach The methodology used in this research is qualitative research with a case study approach.

Findings The study's results are that the motivation for implementing Corporate Social Responsibility during the Covid-19 pandemic is to comply with applicable norms/rules, caring attitudes, awareness, and social responsibility, as well as the company's desire to empower communities, get awards and fulfill social interests. Also, these study's findings are related to the implications of the implementation of Corporate Social Responsibility, namely improving the company's image, increasing customer trust, establishing better relationships with stakeholders, transmitting kindness, gratitude, happiness, self-confidence, and respect. The concept of motivation and the implications of implementing Corporate Social Responsibility in Bali's banking industry, especially PT Bank Pembangunan Daerah Bali, during the Covid-19 pandemic can be implemented in 3 forms of implementation, namely community relations, which are charity or donation activities, philanthropic community assistance. Or help solve problems partially and citizenship oriented to build community competitiveness.

Practical implications This research encourages the development of socio-environmental accounting studies, and this research can provide input to the authorities in regulating policies or regulations regarding the importance of caring attitudes towards society and the environment and how the community has felt the impacts. Because as we know that the Corporate Social Responsibility disclosure reporting policy is in the form of a sustainability report, which is still voluntary, it is hoped that the government can require disclosure of Corporate Social Responsibility reporting to large companies that have a relatively good financial performance by making standard reporting standards, accepted by the whole company. Because this sustainability report is the best means of providing information to investors and shareholders.

Originality/value, In particular, this research framework is compiled from business people's aspirations, especially in the banking sector, who seek to foster motivation to care about the social and the environment by implementing Corporate Social Responsibility, which will have implications for corporate sustainability.

Keywords Implementation; Corporate Social Responsibility; Charity; Philanthropy; Citizenship.

Paper type Case study


Albuquerque, R., Koskinen, Y., & Zhang, C. (2019). Corporate social responsibility and firm risk: Theory and empirical evidence. Management Science, 65(10), 4451–4469. https://doi.org/10.1287/mnsc.2018.3043

Anatan, L. (2009). CORPORATE SOCIAL RESPONSIBILITY ( CSR ): Tinjauan Teoritis dan Praktik di Indonesia. Jurnal Manajemen Maranatha Christian University, 8(2), 66–77. majour.maranatha.edu/index.php/jurnal-manajemen/article/view/220

Barrett, M., Watene, K., & McNicholas, P. (2020). Legal personality in Aotearoa New Zealand: an example of integrated thinking on sustainable development. Accounting, Auditing and Accountability Journal, 33(7), 1705–1730. https://doi.org/10.1108/AAAJ-01-2019-3819

Creswell, J. W., & Miller, D. L. (2000). (2020). Qualitative Inquiry. Oxford Research Encyclopedia of Psychology, October 2012, 37–41. https://doi.org/10.1093/acrefore/9780190236557.013.485

Darsika, A. A. M. P. (2020). ISSN : 2337-3067 E-Jurnal Ekonomi dan Bisnis Universitas Udayana 9 . 8 ( 2020 ): 687-708 CORPORATE SOCIAL RESPONSIBILITY : EKSPLORASI PERSEPSI , MOTIVASI DAN PRAKTIK PENDAHULUAN Seiring dengan terjadinya perkembagan pada satu perusahaan akan disusul pula . 8, 687–708.

Deng, X., Kang, J. koo, & Low, B. S. (2013). Corporate social responsibility and stakeholder value maximization: Evidence from mergers. Journal of Financial Economics, 110(1), 87–109. https://doi.org/10.1016/j.jfineco.2013.04.014

Dianti, G. P., & Mahyuni, L. P. (2018). PRAKTIK CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA INTERCONTINENTAL BALI RESORT HOTEL: EKSPLORASI BERBASIS PENDEKATAN FILOSOFI TRI HITA KARANA a. Jurnal Ilmiah Akuntansi Dan Bisnis, 3(1), 12–22. http://journal.undiknas.ac.id/index.php/akuntansi/

Ding, W., Levine, R., Lin, C., & Xie, W. (2020). Corporate Immunity to the COVID-19 Pandemic. National Bureau of Economic Research. https://doi.org/10.3386/w27055

Dwiyanti, N. K., & Mahyuni, L. P. A. L. (2018). PENERAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA INDUSTRI PERHOTELAN: STUDI KASUS PADA THE TANJUNG BENOA BEACH RESORT a. Jurnal Ilmiah Akuntansi Dan Bisnis, 3(2), 153–160. http://journal.undiknas.ac.id/index.php/akuntansi/

Glass, C. A., Cash, J. C., & Mullen, J. (2020). Coronavirus Disease (COVID-19). Family Practice Guidelines, August. https://doi.org/10.1891/9780826153425.0016b

Marriam, S. B., & Tisdell, E. J. (2015). What is quality research? Qualitative Research:A Guide to Design and Implementation, 3–21.

Miles Huberman, A. (1994). Qualitative data analysis. A methods sourcebook. Zeitschrift Fur Personalforschung, 28(4), 485–487. https://doi.org/10.1177/239700221402800402

Novitasari, S., & Baridwan, Z. (2014). Persepsi Kontrol Perilaku Terhadap Niat Penggunaan Sistem E-Commerce. Jurnal Ilmiah Mahasiswa FEB Universitas Brawijaya Malang, 3(1).

Russell, S., Milne, M. J., & Dey, C. (2017). Accounts of nature and the nature of accounts: Critical reflections on environmental accounting and propositions for ecologically informed accounting. Accounting, Auditing and Accountability Journal, 30(7), 1426–1458. https://doi.org/10.1108/AAAJ-07-2017-3010

Schmeltz, L. (2017). Getting CSR communication fit: A study of strategically fitting cause, consumers and company in corporate CSR communication. Public Relations Inquiry, 6(1), 47–72. https://doi.org/10.1177/2046147X16666731

Sitorus, S. H., & Hidayat, R. (2020). Berdaya di Era Pandemi: Peran Corporate Social Responsibility dalam Penanggulangan COVID-19. Journal of Social Development Studies, 1(2), 37–48. https://doi.org/10.22146/jsds.473

Sukoharsono, E. (2019). Sustaining a Sustainability Report By Modifying Triple Bottom Line To Pentaple Bottom Line: an Imaginary Research Dialogue. The International Journal of Accounting and Business Society, 27(1), 119–127. https://doi.org/10.21776/ub.ijabs.2019.27.1.7

Waniak-Michalak, H., Macuda, M., & Krasodomska, J. (2016). Corporate Social Responsibility and Accounting in Poland: A Literature Review. Journal of Accounting and Management Information Systems, 15(2), 255–303.

WHO. (2020). World Health Organization. In SELL Journal (Vol. 5, Issue 1).

Yuliana, R., Purnomosidhi, B., & Sukoharsono, E. G. (2008). Pengaruh Karakteristik Perusahaan Terhadap Pengungkapan Corporate Social Responsibility (Csr) Dan Dampaknya Terhadap Reaksi Investor. Jurnal Akuntansi Dan Keuangan Indonesia, 5(2), 245–276. https://doi.org/10.21002/jaki.2008.12




How to Cite

Dewi, K. G. P., Sukoharsono, E. G., & Baridwan, Z. (2022). A HELPING HAND DURING COVID-19 PANDEMIC: EXPLORING MOTIVATION AND IMPLICATIONS CORPORATE SOCIAL RESPONSIBILITY BANKING SECTOR. The International Journal of Accounting and Business Society, 30(1), 29–48. Retrieved from https://ijabs.ub.ac.id/index.php/ijabs/article/view/533

Most read articles by the same author(s)

> >>