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The Role of Social Programs in Achieving Business Sustainability With Using Profitability at PT.Pertamina (Persero) in Indonesia
LILI WARDANI HARAHAP, RAHMAWATI, SRI HARTOKO, ARI KUNCARA WIDAGDO

Accounting Department, Universitas Negeri Medan, Indonesia
Accounting Department, Universitas Sebelas Maret, Indonesia


Abstract

The purpose of this study is to identify the role of social programs in achieving business sustainability with using profitability at PT. Pertamina (Persero) in Indonesia. The data analysis in this study uses content analysis as a case study. The method of collecting data in this study use secondary data, namely data that obtained from the Annual Report and documentation at PT. Pertamina (Persero) in Indonesia. The results of this study consist of : (1) The social programs can provide added value to company by informing profit as the company performance in achieving business sustainability, (2) The social programs can increase company value, where social aspects can develop of a green economy, (3) The social programs include partnership and community development that can increase social performance.

Keywords: Social Programs - Profit - Business Sustainability

Topic: Management accounting

Plain Format | Corresponding Author (Lili Wardani Harahap)

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