Minggu, 05 Juni 2011




1. In addition to the more traditional simple oven many _____ either by circulating heated air around to the food or by heating the moisture contained in the food with microwaves, and a few do both.

The answer is C. modern ovens function

2. _____ many communication companies are now able to offer radio and television broadcasts over the internet.

The answer is D. With the introduction of advanced technology

3. From the beginning of the twentieth century to the present, technology _____ people are beginning to imagine there are no limits to what we can achieve.

The answer is C. has progressed to the point that

4. A trap _____ disguise is what has come to be called a Trojan Horse, from the ancient story of the gift of the wooden horse from the Greeks.

The answer is D. offered as a gift in

5. Telecommuting is a new from of work _____ to work, such as fathers with children, the chance to work while remaining at home.

The answer is A. affording those previously unable

6. It is the lack of gravity on the moon that makes _____ leaps of 30 or more.

The answer is A. possible

7. It is believed that the modern bird _____ the pterodactyls that existed millions of years ago.

The answer is B. evolved from

8. Although _____ a successful film, none of her other works have to date been adapted to the film format.

The answer is D. Amy Tan’s best known novel, The Joy Luck Club, made

9. The advent of the personal computer and easy access to information via the internet has allowed many more entrepreneurs _____ than over before.

The answer is C. opening businesses home-based

10. _____ “orca” means whale, the orca is actually a member of the dolphin family, the delphinids.

The answer is C. While

11. Many modern critics of American literature have called Mark Twain, born Samuel Clemens, _____.

The answer is C. America’s greatest writer

12. _____ its area of defense, a fort should be built on an elevation and with some sort of natural feature of the landscape to obstruct direct access to the fort.

The answer is A. To better protect

13. An iron smelting forge _____ ore into usable metals.

The answer is A. melts

14. The one in charge of a meeting _____ toward the end of the meeting.

The answer is D. generally tables important topics

15. Sufficient gravitational force is _____ atmosphere, otherwise the atmosphere will drift off into space.

The answer is D. necessary to retain a planet’s


16. Because of the enormous pull gravitational of the Moon, the shape of the


Earth actually changes as the largest oceans are “pulled” toward the Moon.


The answer is B (gravitation)

17. Only with the advent of refrigerator were most Americans able to begin to


consume fresh meat.


The answer is A (refrigerates)

18. The smaller of all nine planets in the solar system is Pluto.


The answer is A (smallest)

19. The function of a biologist is both to describe organisms in minute detail also


to understand why they behave as they do.


The answer is C (and)

20. According to all findings to date, the known universe consists almost entirely


of the hydrogen.


The answer is D (don’t make word “the”)

21. Because of their flexibility, reeds and straw are able to endure harsh winds


that other more brittle materials like brick and concrete would not be able to




The answer is D (withstand)

22. Before hay can be processed and sold, it is typically bundled into boxlike


bales so that it can be more easily transport.


The answer is D (transported)

23. Most of the birds living in desert regions inhabits the fringes of the desert.


The answer is D

24. Areas of rocks may shifts up or down on each side of a fault.


The answer is B (shift)

25. From the 1850s until after the turn of the century, many of America’s super-


rich families made Newport his favorite summer resort.


The answer is D (their)

26. Of Jane Austeen’s six great novels, the first four were published anonymous


during her lifetime.


The answer is B (was)

27. Clarence Birdseye is best know for developing a process for freezing food in


small packages.


The answer is A (known)

28. It was as a direct result of the widespread implementation electricity that the


US had a source of light other than gas lights.


The answer is C (implementing)

29. The Smithsonian Institution in Washington DC is home to the largest


collecting of Native American artifacts in the United States, most of which


uncatalogued and hidden from public view.


The answer is B (collection)

30. In the modern era, face to face communication is becoming near as uncommon


as hand-written letters.


The answer is B (nearer)

31. The leaves of most coniferous species are slender and length.


The answer is D (long)

32. Like an airplane, a helicopter have to control sticks instead of one.


The answer is C (has)

33. Much bright young starts lie along the spiral arms of the Milky Way Galaxy.


The answer is A (many)

34. Hippocrates believed that health depended on the balanced of the four fluids


of the body blood, phlegm, bile and black bile.

The answer is C (balance)

35. Because mistletoe berries are poisonous, everyone with Christmas decorations


containing mistletoe need to be aware of the potential danger.


The answer is C (needs)

36. The earliest known artworks were done by caveman which used a mixture of


clay, chalk and burned wood and bones.


The answer is C (who)

37. The Earth’s crust is composed of fifteen plates which float on the partially


molten layer below they.


The answer is D (them)

38. The Cabinet consist of secretaries of departments, who report to the president,


give him advice, and helping him make decisions.


The answer is C (help)

39. Operas can be broadly classified as either comedies or they are tragedies.


The answer is D (don’t make word “or they are”)

40. During the annually salmon migration from the sea to fresh water, Alaska’s


McNeil River becomes a gathering place for brown bears waiting eagerly to


catch their fill.

The answer is A (annual)

Selasa, 10 Mei 2011

kumpulan jurnal dan skripsi kepuasan konsumen dan loyalitas

kalo mau download kumpulan jurnal dan skripsi kepuasan konsumen dan loyalitas klik disini

Selasa, 03 Mei 2011

Exercise 2

Exercise 2


1. ‘Tell me why you’re interested in learning this subject ?’
‘Economics … to explain the phenomena in Business World.’

a. try
b. tries
c. are trying
d. have tried
e. trying

The answer is b. tries (pluralization)

2. ‘What’s on the news today ?’
‘The policeman … caught the criminal.’

a. have
b. has
c. had
d. having
e. is having

The answer is b. has (perfect)

3. ‘after traveling across the country, I think Toronto … the busiest city in Canada.’

a. was
b. were
c. is
d. are
e. be

The answer is c. is (tobe)

4. ‘You should sleep early tonight because we start our journey tomorrow and five hundred miles … a long distance to drive in one day.’

a. to be
b. are being
c. it is
d. are
e. is

The answer is d. are (to be)

5. ‘After the incident at the border yesterday, the army has reinforced … strength this morning.’

a. its
b. it’s
c. theirs
d. their
e. our

The answer is d. their (possessive adjective)

6. ‘Children, tell me the functions of these tools !’

‘Scissors … to cut thin materials.’

a. used
b. is used
c. are used
d. use
e. uses

The answer is C. are used (tobe + verb 2)

7. ‘’According to the recipe, I need seven … to make this chicken pie.’

a. potato
b. potatos
c. potatoes
d. potatii
e. potatees

The answer is c. potatoes (pluralization)

8. ‘There are a lot of disasters in Indonesia these days.’
‘Yes. And now, the earthquake and tsunami phenomena always … a lot of people.’

a. fascinate
b. fascinates
c. fascinated
d. fascinating
e. is fascinated

The answer is a. fascinate (verb 1)

9. Which of these sentences is correct ?

a. Car made loud noise
b. Car made a loud noise
c. A car made the loud noise
d. The car made a loud noise
e. The car made the loud noise

The answer is d. The car made a loud noise (statement)

10. Jim : Can I use that car ?
Mark : No. It’s … car.

a. my mother – in – law
b. my mother’s – in –law
c. my mother – in – law’s
d. my mothers – in – law
e. my mother – in – laws

The answer is c. my mother – in – law’s (demonstratives pronoun)

11. ‘The old man’s house is old.’

‘Yes. One of … windows is broken.’

a. them
b. their
c. it’s
d. its
e. it

The answer is c. its (possessive adjective)

12. ‘Where we will sleep tonight ?’
‘Ann is going to share her room with …, isn’t she ?’

a. you and me
b. you and I
c. I and you
d. me and you
e. we

The answer is a. you and me (personal pronoun – object)

13. ‘What’s said in the memo ?’
‘You and … are expected to be present at the student representative meeting.’

a. I
b. me
c. my
d. mine
e. myself

The answer is a. I (personal pronoun – subject)

14. ‘The students must be made to understand how each lesson can be value to …’
‘I absolutely agree with you.’

a. him
b. they
c. them
d. it
e. he

The answer is c. them (personal pronoun – object)

15. ‘How does Jarohi play guitar ?’
‘As well as … do.’

a. I
b. me
c. my
d. mine
e. myself

The answer is a. I (personal pronoun – subject)

16. ‘Anything happens to you, don’t forget that … mother and father love you.’

a. you
b. your
c. yours
d. yourself
e. your’s

The answer is b. your (possessive adjective)

17. ‘Vito and I have a lot in common”
‘Yes, your ideas, … somewhat unusual to me.’

a. like he, are
b. like him, is
c. like his, is
d. like himself, are
e. like his, are

The answer is b. like him, is (personal pronoun – object and tobe)

18. ‘’Is this your book ?’
‘This doesn’t look like … book, it must be … ‘

a. my / yours
b. mine / your
c. your / mine
d. yours / my
e. mine / yours

The answer is a. my / yours (possessive adjective and possessive pronoun)

19. ‘What’s the decision ?’
‘I don’t know yet. The committee are still arguing among … ‘

a. they
b. them
c. their
d. theirs
e. themselves

The answer is e. themselves (reflexive)

20. Mother : What are you doing ?
Children : Chatting
Mother : What ! You waste your time. You get … from that.

a. something
b. anything
c. none
d. nothing
e. no one

The answer is d. nothing (indefinite pronoun – negatif)

21. ‘Does … know where my glasses ?’
‘ You’re wearing them. Why you’re always so forgetful ?’

a. somebody
b. someone
c. everybody
d. everyone
e. anybody

The answer is e. anybody (indefinite pronoun – interogatif)

22. ‘… of the bread has been taken from its box.’
‘No one likes it.’

a. some
b. something
c. nothing
d. any
e. none

The answer is a. some (indefinite pronoun – positif)

23. ‘Who wants to go with me to the orchestra ?’
‘… of us want to go to the orchestra.’

a. every
b. each
c. one
d. all
e. on

The answer is d. all (pluralization)

24. A : Look at the picture on the wall !
B : … is a beautiful picture.

a. one
b. any
c. these
d. that
e. those

The answer is d. that (demonstrative pronoun)

25. ‘Who is the main talking to you last night ?’
‘The man … I talked to last night was my brother.’

a. whom
b. which
c. when
d. to when
e. where

The answer is a. whom (relative pronoun)


1. “… his own assignments, Sony offered to help friends.”

a. when finished
b. he finishes
c. having finished
d. finished
e. after finished

The answer is c. having finished (perfect)

2. “… the money, Tarwan left for his home town.”

a. having received
b. had received
c. after he receives
d. being received
e. he had received

The answer is a. having received (perfect)

3. “We always avoid … to the mall on Sunday because it’s too crowded.”

a. go
b. to go
c. be gone
d. going
e. to going

The answer is d. going (gerund)

4. “What was he interested in ?”
“… paleontology.”

a. learn
b. learning
c. to learn
d. learned
e. learns

The answer is b. learning (gerund)

5. “These floors always look dirty in spite of … everyday.”

a. sweeping
b. being sweeping
c. swept
d. being swept
e. to sweep

The answer is d. being swept (passive present continous)

6. Bob : “I’m going out tonight.”
John : “Would you mind … the key to the house ?”

a. to leave
b. leave
c. to leaving
d. leaves
e. leaving

The answer is e. leaving (gerund)

7. “Doel Fajri completely denied … the money.”

a. steals
b. stealing
c. to steal
d. stole
e. stolen

The answer is c. stealing (gerund)

8. “What’s your hobby ?”
“… stamps.”

a. collect
b. to collect
c. collecting
d. collected
e. collects

The answer is c. collecting (gerund)

9. “Can Rosa accept her parent’s divorce ?”
“No. She isn’t mature enough ...”.

a. understand
b. to understand
c. understanding
d. to understanding
e. understands

The answer is b. to understand (to + infinitive)

10. “I wonder where Dadang is.”
“Don’t you know the committee forced him …?”

a. resigning
b. resign
c. to resign
d. resigned
e. to resigning

The answer is c. to resign (to + infinitive)

11. “The poor woman can’t afford … a dress.”

a. buy
b. buys
c. buying
d. to buy
e. bought

The answer is a. buy (verb 1)

12. “I smell something … in the kitchen.”

a. burnt
b. burns
c. has burnt
d. burning
e. to burn

The answer is d. burning (gerund)

13. “I had to ask the soldier …”

a. stop firing
b. to stop firing
c. to stop to fire
d. stopping to fire
e. stop to fire

The answer is b. to stop firing (to + infinitive)

14. “What did the tacher tell us ?”
“He told us … noisy.”

a. don’t be
b. not being
c. didn’t be
d. not to be
e. don’t being

The answer is d. not to be (indirect)

15. “Do you object to … on the table.”
“Yes. You sit on the cake.”

a. I sit
b. my sitting
c. me sit
d. I sitting
e. my sit

The answer is b. my sitting (gerund)

16. Rudy : “What are you looking forward ?”
Toni : “… my old friends.”

a. to seeing
b. see
c. seeing
d. to see
e. seen

The answer is a. to seeing (to + gerund)

17. “When you go camping, don’t forget to bring … bags.”

a. sleep
b. sleeping
c. to sleep
d. slept
e. sleepy

The answer is b. sleeping (gerund)

18. “The siling boy clapped his hands.”
It means :

a. They boy is smiling and clapping his hands.
b. The boy clapped his hands and smiled.
c. Clapping his hands, the boy is smiling.
d. The boy with a smile on his face clapped his hands.
e. The clapping boy is smiling.

The answer is d. The boy with a smile on his face clapped his hands. (passive)

19. “I am bored the show is very …”

a. bore
b. to bore
c. bored
d. to be bored
e. boring

The answer is e. boring (gerund)

20. “We thought of … across France. We’re rather tired of … by train.”

a. driving / go
b. to drive / to go
c. to drive / going
d. driving / going
e. driving / to go

The answer is d. driving / going (gerund)

21. “When at last I succeeded in … him that I wanted home quickly, he put his foot on the accelerator and felt the car … forward.”

a. convincing / to get / to leap
b. to convince / to get / leaping
c. to convince / getting / to leap
d. convincing / getting / leaping
e. convincing / to get / leaping

The answer is D. convincing / getting / leaping (gerund)

22. X : “Bob smoked when he was in College. Does he now ?’
Y : “Yes”

a. Bob smoked but now he quits somoking.
b. Bob used to smoking.
c. Bob used to smoke.
d. Bob’ used to smoking.
e. Bob doesn’t smoke anymore.

The answer is b. Bob used to smoking. (gerund)

23. “I always … the sun … every morning.”

a. watch / to be rising
b. watch / to rise
c. watching / rises
d. watch / rising
e. watching / rising

The answer is c. watching / rises (gerund and pluralization)

24. “I don’t know where … in this holiday.”

a. go
b. to go
c. going
d. went
e. gone

The answer is b. to go (to + infinitive)

25. “The car is always hard to start.”
“I think it needs …”

a. repair
b. to repair
c. repaired
d. repairing
e. to be repaired

The answer is e. to be repaired (passive infinitive)

Minggu, 03 April 2011

Tugas Bahasa Inggris Bisnis 2

Exercise 1 : Subject, Verb, Complement, and Modifier
1. George is cooking dinner tonight.
Subject = George
verb = Is cooking
phrase complement = Dinner 
modifier of time = Tonigth 

2. Henry and Marcia have visited the president.
subject = Henry and Marcia 
verb = have visited 
phrase complement = the president.

3. We can eat lunch in this restaurant today.
subject modal verb complement modifier of place modifier of time 
subject = We 
modal = can 
verb = eat
complement = lunch 
modifier of place = in this restaurant
modifier of time = today 

4. Pat should have bought gasoline yesterday.
Subject = Pat 
Verb = should have bought 
Phrase = gasoline 
Complement modifier of time = yesterday

5. Trees grow.
Subject = Trees
Verb = grow.

6. It was raining at seven o’clock this morning.
Subject = It
Verb = was raining
Phrase modifier of time = at seven o’clock this morning.

7. She opened a checking account at the bank last week.
Subject = She
Verb = opened
Complement = a checking account
 modifier of place = at the bank
modifier of time = last week

8. Harry is washing dishes right now.
Subject = Harry
verb = is washing 
phrase complement = dishes
modifier of time = right now.

9. She opened her book.
Subject = She 
Verb = opened
Complement = her book.

10. Paul, William, and Marry were watching television a few minutes ago.
Subject = Paul, William, and Marry
Verb = were watching
phrase complement = television
modifier of time = a few minutes ago

Rabu, 05 Januari 2011

Tugas 6 : buat tulisan tentang Etika Bisnis

Tugas 6 : buat tulisan tentang Etika Bisnis

Pengertian Etika Bisnis

Secara sederhana yang dimaksud dengan etika bisnis adalah cara-cara untuk melakukan kegiatan bisnis, yang mencakup seluruh aspek yang berkaitan dengan individu, perusahaan, industri dan juga masyarakat.

Kesemuanya ini mencakup bagaimana kita menjalankan bisnis secara adil, sesuai dengan hukum yang berlaku, dan tidak tergantung pada kedudukan individu ataupun perusahaan di masyarakat.

Etika bisnis lebih luas dari ketentuan yang diatur oleh hukum, bahkan merupakan standar yang lebih tinggi dibandingkan standar minimal ketentuan hukum, karena dalam kegiatan bisnis seringkali kita temukan wilayah abu-abu yang tidak diatur oleh ketentuan hukum.

Von der Embse dan R.A. Wagley dalam artikelnya di Advance Managemen Jouurnal (1988), memberikan tiga pendekatan dasar dalam merumuskan tingkah laku etika bisnis, yaitu :

v Utilitarian Approach : setiap tindakan harus didasarkan pada konsekuensinya. Oleh karena itu, dalam bertindak seseorang seharusnya mengikuti cara-cara yang dapat memberi manfaat sebesar-besarnya kepada masyarakat, dengan cara yang tidak membahayakan dan dengan biaya serendah-rendahnya.

v Individual Rights Approach : setiap orang dalam tindakan dan kelakuannya memiliki hak dasar yang harus dihormati. Namun tindakan ataupun tingkah laku tersebut harus dihindari apabila diperkirakan akan menyebabkan terjadi benturan dengan hak orang lain.

v Justice Approach : para pembuat keputusan mempunyai kedudukan yang sama, dan bertindak adil dalam memberikan pelayanan kepada pelanggan baik secara perseorangan ataupun secara kelompok.

Etika bisnis dalam perusahaan memiliki peran yang sangat penting, yaitu untuk membentuk suatu perusahaan yang kokoh dan memiliki daya saing yang tinggi serta mempunyai kemampuan menciptakan nilai (value-creation) yang tinggi, diperlukan suatu landasan yang kokoh.

Biasanya dimulai dari perencanaan strategis, organisasi yang baik, sistem prosedur yang transparan didukung oleh budaya perusahaan yang handal serta etika perusahaan yang dilaksanakan secara konsisten dan konsekuen.

Haruslah diyakini bahwa pada dasarnya praktek etika bisnis akan selalu menguntungkan perusahaan baik untuk jangka menengah maupun jangka panjang, karena :

Mampu mengurangi biaya akibat dicegahnya kemungkinan terjadinya friksi, baik intern perusahaan maupun dengan eksternal.

ü Mampu meningkatkan motivasi pekerja.

ü Melindungi prinsip kebebasan berniaga

ü Mampu meningkatkan keunggulan bersaing.

Tidak bisa dipungkiri, tindakan yang tidak etis yang dilakukan oleh perusahaan akan memancing tindakan balasan dari konsumen dan masyarakat dan akan sangat kontra produktif, misalnya melalui gerakan pemboikotan, larangan beredar, larangan beroperasi dan lain sebagainya. Hal ini akan dapat menurunkan nilai penjualan maupun nilai perusahaan.

Sedangkan perusahaan yang menjunjung tinggi nilai-nilai etika bisnis, pada umumnya termasuk perusahaan yang memiliki peringkat kepuasan bekerja yang tinggi pula, terutama apabila perusahaan tidak mentolerir tindakan yang tidak etis, misalnya diskriminasi dalam sistem remunerasi atau jenjang karier.

Perlu dipahami, karyawan yang berkualitas adalah aset yang paling berharga bagi perusahaan. Oleh karena itu, perusahaan harus semaksimal mungkin harus mempertahankan karyawannya.

Untuk memudahkan penerapan etika perusahaan dalam kegiatan sehari-hari maka nilai-nilai yang terkandung dalam etika bisnis harus dituangkan kedalam manajemen korporasi yakni dengan cara :

  1. Menuangkan etika bisnis dalam suatu kode etik (code of conduct)
  2. Memperkuat sistem pengawasan
  3. Menyelenggarakan pelatihan (training) untuk karyawan secara terus menerus.

Sumber : www.AnneAhira.com

Minggu, 05 Desember 2010

Corporate Social Responsibility

Tanggung jawab Sosial Perusahaan atau Corporate Social Responsibility (selanjutnya dalam artikel akan disingkat CSR) adalah suatu konsep bahwa organisasi, khususnya (namun bukan hanya) perusahaan adalah memiliki suatu tanggung jawab terhadap konsumen, karyawan, pemegang saham, komunitas dan lingkungan dalam segala aspek operasional perusahaan.

Ada pula yang mendefinisakan CSR sebagai berikut " CSR adalah merupakan suatu komitmen berkelanjutan oleh dunia usaha untuk bertindak etis dan memberikan kontribusi kepada pengembangan ekonomi dari komunitas setempat ataupun masyarakat luas, bersamaan dengan peningkatan taraf hidup pekerjanya beserta seluruh keluarganya"

CSR berhubungan erat dengan "pembangunan berkelanjutan", di mana ada argumentasi bahwa suatu perusahaan dalam melaksanakan aktivitasnya harus mendasarkan keputusannya tidak semata berdasarkan faktor keuangan, misalnya keuntungan atau deviden melainkan juga harus berdasarkan konsekuensi sosial dan lingkungan untuk saat ini maupun untuk jangka panjang.

Sejarah singkat

Pengertian CSR sangat beragam. Intinya, CSR adalah operasi bisnis yang berkomitmen tidak hanya untuk meningkatkan keuntungan perusahaan secara finansial, tetapi untuk pembangunan sosial-ekonomi kawasan secara holistik, melembaga, dan berkelanjutan. Beberapa nama lain yang memiliki kemiripan dan bahkan sering diidentikkan dengan CSR adalah corporate giving, corporate philanthropy, corporate community relations, dan community development.

Ditinjau dari motivasinya, keempat nama itu bisa dimaknai sebagai dimensi atau pendekatan CSR. Jika corporate giving bermotif amal atau charity, corporate philanthropy bermotif kemanusiaan dan corporate community relations bernapaskan tebar pesona, community development lebih bernuansa pemberdayaan.

Dalam konteks global, istilah CSR mulai digunakan sejak tahun 1970-an dan semakin populer terutama setelah kehadiran buku Cannibals with Forks: The Triple Bottom Line in 21st Century Business (1998) karya John Elkington.

Mengembangkan tiga komponen penting sustainable development, yakni economic growth, environmental protection, dan social equity yang digagas the World Commission on Environment and Development (WCED) dalam Brundtland Report (1987), Elkington mengemas CSR ke dalam tiga fokus: 3P (profit, planet, dan people). Perusahaan yang baik tidak hanya memburu keuntungan ekonomi belaka (profit), tetapi memiliki kepedulian terhadap kelestarian lingkungan (planet) dan kesejahteraan masyarakat (people).

Di Indonesia, istilah CSR semakin populer digunakan sejak tahun 1990-an. Beberapa perusahaan sebenarnya telah lama melakukan CSA (corporate social activity) atau aktivitas sosial perusahaan. Walaupun tidak menamainya sebagai CSR, secara faktual aksinya mendekati konsep CSR yang merepresentasikan bentuk “peran serta” dan “kepedulian” perusahaan terhadap aspek sosial dan lingkungan.

Melalui konsep investasi sosial perusahaan seat belt, sejak tahun 2003 Departemen Sosial tercatat sebagai lembaga pemerintah yang aktif dalam mengembangkan konsep CSR dan melakukan advokasi kepada berbagai perusahaan nasional. Kepedulian sosial perusahaan terutama didasari alasan bahwasannya kegiatan perusahaan membawa dampak (baik maupun buruk) bagi kondisi lingkungan dan sosial-ekonomi masyarakat, khususnya di sekitar perusahaan beroperasi.

Selain itu, pemilik perusahaan sejatinya bukan hanya shareholders atau para pemegang saham, melainkan pula stakeholders, yakni pihak-pihak yang berkepentingan terhadap eksistensi perusahaan. Stakeholders dapat mencakup karyawan dan keluarganya, pelanggan, pemasok, masyarakat sekitar perusahaan, lembaga-lembaga swadaya masyarakat, media massa, dan pemerintah selaku regulator. Jenis dan prioritas stakeholders relatif berbeda antara satu perusahaan dan lainnya, bergantung pada core bisnis perusahaan yang bersangkutan (Supomo, 2004).

Sebagai contoh, PT Aneka Tambang, Tbk. dan Rio Tinto menempatkan masyarakat dan lingkungan sekitar sebagai stakeholders dalam skala prioritasnya. Sementara itu, stakeholders dalam skala prioritas bagi produk konsumen seperti Unilever atau Procter & Gamble adalah para customer-nya.

CSR yang baik

CSR yang baik (good CSR) memadukan empat prinsip good corporate governance, yakni fairness, transparency, accountability, dan responsibility, secara harmonis. Ada perbedaan mendasar di antara keempat prinsip tersebut (Supomo, 2004). Tiga prinsip pertama cenderung bersifat shareholders-driven karena lebih memerhatikan kepentingan pemegang saham perusahaan.

Sebagai contoh, fairness bisa berupa perlakuan yang adil terhadap pemegang saham minoritas; transparency menunjuk pada penyajian laporan keuangan yang akurat dan tepat waktu; sedangkan accountability diwujudkan dalam bentuk fungsi dan kewenangan RUPS, komisaris, dan direksi yang harus dipertanggung jawabkan.

Sementara itu, prinsip responsibility lebih mencerminkan stakeholders-driven karena lebih mengutamakan pihak-pihak yang berkepentingan terhadap eksistensi perusahaan. Stakeholders perusahaan bisa mencakup karyawan beserta keluarganya, pelanggan, pemasok, komunitas setempat, dan masyarakat luas, termasuk pemerintah selaku regulator. Di sini, perusahaan bukan saja dituntut mampu menciptakan nilai tambah (value added) produk dan jasa bagi stakeholders perusahaan, melainkan pula harus sanggup memelihara kesinambungan nilai tambah yang diciptakannya itu (Supomo, 2004).

Namun demikian, prinsip good corporate governance jangan diartikan secara sempit. Artinya, tidak sekadar mengedepankan kredo beneficience (do good principle), melainkan pula nonmaleficience (do no-harm principle) (Nugroho, 2006).

Perusahaan yang hanya mengedepankan benificience cenderung merasa telah melakukan CSR dengan baik. Misalnya, karena telah memberikan beasiswa atau sunatan massal gratis. Padahal, tanpa sadar dan pada saat yang sama, perusahaan tersebut telah membuat masyarakat semakin bodoh dan berperilaku konsumtif, umpamanya, dengan iklan dan produknya yang melanggar nonmaleficience.

(Diambil dari berbagai sumber)