The Impact Assessment of CSR Program using Social Return on
Investment (SROI): A Lesson from Pertamina Patra Niaga Integrated
Terminal Jakarta Indonesia
RINDAH FEBRIANA SURYAWATI†1, WAHYU FIRMANDANI†1*, ANDRI AKBAR2,
NOVIANTO EDI SUHARNO1
1Department of Business, Faculty of Vocational Studies,
Universitas Airlangga,
Jl. Dharmawangsa Dalam Selatan No.28 - 30, Airlangga, Kec. Gubeng, Surabaya, Jawa Timur 60286,
INDONESIA
2Pertamina Patra Niaga Integrated Terminal Jakarta,
Jl. Plumpang Semper No.8, RT.8/RW.1, Tugu Sel., Kec. Koja, Jkt Utara, Daerah Khusus Ibukota,
Jakarta
INDONESIA
*Corresponding Author
Abstract: - The measure of the company's success is now shifting to maximizing profits and contributing to the
achievement of environmental and community development by the triple bottom line concept. The purpose of
this study is to analyze the social impact of the Bunda Koja CSR program during the period 2018 to 2021. The
case study approach, which is ideal for thoroughly examining complicated social phenomena using the SROI
method, which is carried out through some activities in the CSR Program (i.e. digital marketing training,
BPOM technical support, food handler training, financial governance training, Pertamina Sehati School of
Nutrition, etc.) is assessed its impact on the community through SROI method. The stages of the SROI method
are carried out by defining the scope and identifying stakeholders, mapping impact, proving impact and giving
it value, establishing impact, establishing the value of the investment, and calculating the SROI ratio. The
results of this study indicate that the SROI ratio is 1.89 showing that every rupiah spent to be invested to
support the program will gain an impact value IDR 1.89. The result indicates that such a program is considered
to be favorable to continue to support community development.
Key-Words: - Community Development, CSR, SROI, Social Impacts, SDGs
Received: July 14, 2023. Revised: November 8, 2023. Accepted: December 11, 2023. Available online: December 29, 2023.
1 Introduction
Under the "triple bottom line" concept, a company's
success is now measured by how well it makes
money and helps the environment and the
community. The corporate social responsibility
(CSR) program within the scope of companies in
Indonesia is called social and environmental
responsibility (SER). It is an agenda that must now
be implemented by some companies set up by
government regulations to support achieving these
goals. SER is a type of corporate responsibility to
the community in which, in addition to maximizing
the welfare of company owners, the company is
expected to be a good citizen, be ethical, and
comply with applicable laws, [1]. When referring to
Law Number 40 of 2007, Article 1, the definition of
SER is the company's commitment to participate in
sustainable economic development to improve the
quality of life and the environment that is beneficial,
both for the company itself and the local community
and the community in general, [2].
CSR is defined as the business plan that allows
companies to operate in a manner that benefits the
environment and society rather than harming them,
[3]. CSR is a business strategy that ensures firms are
not only self-regulated but also accountable to their
stakeholders, which include customers/clients,
employees, shareholders, suppliers,
middlemen/distributors, the host community, and
the general public, [4]. Specifically, sustainability
necessitates that the company practice stewardship
of the community and environment in which it
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operates. They are expected to conduct their
activities in a manner that satisfies present needs
without diminishing the likelihood that future needs
will be met, [5].
There are many arguments behind the
implementation of CSR programs. Based on Law
Number 40 of 2007, the implementation of CSR
programs is mandatory for companies that carry out
their business in the field of and related to natural
resources and are obliged to carry out social and
environmental responsibility. The requirement of
implementing CSR programs is also regulated by
Law Number 25 of 2007, Article 15, which states
that every investor must carry corporate social
responsibilities. Article 16 also requires that
investors must maintain environmental
sustainability, [6]. If the investor does not perform
his obligations to carry out the SER, it will be
subject to administrative sanctions (Law Number 25
of 2007 Article 34), namely: a. a written warning; b.
restrictions on business activities; c. freezing of
business activities and investment facilities; or d.
revocation of business activities and investment
facilities. In Article 40, paragraph (5) of Law
Number 22 of 2001 concerning Oil and Gas, it is
also said that business entities or permanent
establishments that carry out oil and gas business
activities (upstream business activities and
downstream business activities) are also responsible
for developing the environment and local
communities, [7].
Along with the mandatory aspect of CSR
implementation, the motive for implementing such a
program has been researched so far. One argument
is to support the company's financial performance.
The implementation of the CSR program which is
reported in the company sustainability report has
been found to have a positive impact on financial
performance, [8], [9], [10]. When looking more
specifically at the oil company, however,
implementing CSR is a response to surrounding
community pressure. Such pressure forces oil
companies to be able to implement appropriate CSR
strategies and evaluate the implementation of CSR
programs, [11]. The evaluation of CSR strategies is
important since one empirical research suggests that
CSR programs of oil transnational companies
haven't helped communities grow and have, in some
cases, even led to conflicts between and within
communities, [12].
Evaluation of CSR programs is argued to be
measured periodically due to three main reasons: to
measure the achievement of program objectives,
develop development to be more effective and
efficient, and address causes in the form of internal
and external accountability needs. CSR programs
are said to be successful if they achieve their goals.
There are various models to measure the impact of
this program, such as scorecards, rating systems,
etc. A relatively new model that provides a simple
but easy-to-translate measure is the social return on
investment (SROI) analysis. The three aspects
measured using SROI are economic, environmental,
and socio-cultural. These three aspects refer to the
"triple bottom line" concept, a concept that is the
starting point for development goals that are in line
with Sustainable Development Goals (SDGs).
Social Return on Investment (SROI) is a framework
used to understand, measure, and assess the net
social impact of an activity, organization, or
intervention, [13]. With its measures, this SROI
gives clear direction so that social effects that were
hard to measure before become more accessible and
easier to measure.
Buda Koja is one of the CSR Programs of
Pertamina Patra Niaga Integrated Terminal Jakarta
to empower women and mothers of malnourished
toddlers in Rawa Badak Selatan Sub-district, which
is located in the Ring 1 surrounding area of the
company. Since 2018 the company through the
Bunda Koja Program has conducted some activities
in the health sector, and education, as well as
coaching small businesses to improve the
community's standard of living. The impact of such
a program needs to be assessed to support company
evaluation and planning in CSR strategies. The
purpose of this research is to provide an empirical
study on the impact assessment of an oil company's
CSR program using Social Return On Investment
(SROI) especially the Bunda Koja Program from
2018 to 2021.
2 Literature Review
The essence of corporate social responsibility is the
enhancement of the welfare of society's members
and the promotion of environmental sustainability.
The proper implementation of CSR initiatives
requires organizations to be motivated not only by
the pursuit of financial gain or a positive reputation
but also by a desire to positively impact the lives of
members of the host community, [14]. In addition to
charitable contributions, businesses are expected to
invest in infrastructure, fundamental amenities,
cultural activities, and social cohesion in their host
communities. This is accomplished by involving
community stakeholders who assist the company in
identifying urgent intervention areas or aspects of
society. As a consequence of increased income, the
economic status of individuals and families would
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improve as a result of these interventions, [15].
Community development entails the coming
together of a group of people in a community to
plan and act to satisfy their needs with the goal of
achieving desired change in their lives through their
cooperative efforts and by actively participating in
measures designed to enhance their living
conditions, [16]. Community development is the
collection of processes, programs, strategies, and
activities that make a community sustainable, as
opposed to economic development, [17]. There are
two aspects to community development:
fundamental development and collective
development. The former refers to the improvement
an individual experiences in meeting his basic
requirements, i.e., his immediate needs that ensure
his survival in society, [14]. This means that these
are requirements that the individual cannot function
without; basic development is considered to have
occurred when these needs are met. These
requirements constitute a portion of the foundation
of societal development. CSR improves both the
functional and social values of community
members, [17].
Collective development, on the other hand, is
society-focused. It occurs when individuals in a
community look beyond their basic requirements
and pool their resources collectively to meet societal
demands, [18]. This implies that each individual
must assume the responsibility of providing for the
whole, and the complexity of society necessitates
that he obtain a certain level of competence and
skills to meet this demand. Without the combined
efforts of these competencies and abilities, there will
be no collective development. This is due to the fact
that their combined efforts will produce collective
growth, [19].
For assessing the impact of community
development programs, several approaches are
evolving. SROI is a framework to measure and
account for the value provided by program
initiatives that go beyond financial value, according
to the SROI handbook, [20]. It includes the costs
and benefits of social, environmental, and economic
factors. SROI assigns a value to the degree of
change (impact) brought about by the program and
considers the rewards for those who help bring
about the change. One feature of SROI is that it
primarily concentrates on the social consequences
(such as well-being) of social activities for which
there are no market values and incorporates the
opinions of various stakeholders, [21]. SROI's
theoretical foundation is built on the theory of
change, a framework for describing how an
initiative should proceed from inputs to results, [22].
Inputs, outputs, and outcomes are depicted as a
continuum of factors that together explain how and
why a desired change is anticipated to occur in a
particular setting, [23]. An SROI ratio is produced
by estimating a monetary value for the change and
contrasting it with the investment necessary to
achieve that impact. Economic evaluation
frameworks, notably the cost-benefit analysis
(CBA), are the foundation of SROI. While CBA
only considers economic costs and benefits, SROI
takes into account a wide range of stakeholders
involved in the activity to evaluate diverse social
consequences, [24].
SROI is a participatory, beneficiary-driven
methodology that employs monetary values
established by program beneficiaries to represent
social, environmental, and economic results.
Making an impact map that shows the impact value
chain for each stakeholder group is one of the
process' most crucial steps, [25]. It connects the
goals of a stakeholder to the program's inputs,
outputs, and outcomes. Then, it identifies outcome
achievement indicators that can be quantified by
using financial proxies.
The method then estimates how much of the
result would have occurred regardless of the
program and how much of the result the program is
responsible for. Four filters—deadweight,
displacement, attribution, and drop-off—are
examined to achieve this, [26].
SROI benefits management (e.g., policymakers
and project managers) in four ways: (1) it improves
resource optimization by calculating cost-
effectiveness, [27]; (2) it strengthens accountability
and communication with numerous stakeholders; (3)
it raises community awareness of an organization's
profile; and (4) it develops organizational (or
program) sustainability, [13]. Even though SROI
has several drawbacks, such as the absence of
recommendations for calculating long-term effects,
[28], the potential for over- or under-claiming, or
the propensity to emphasize the positive effects,
[29], these problems are not specific to SROI, unlike
CBA, [30]. The validity of the estimate could be
protected by ensuring transparency when computing
SROI.
3 Methods
3.1 Research Context
This study used a case study approach, which is
ideal for thoroughly examining complicated social
phenomena, [31]. The findings are appropriate for
management inquiry even though the case study
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approach is unlikely to enable theoretical and
statistical generalizations, [32]. The case study
needs a strict research design, which includes
criteria for interpreting survey results, units of
analysis, logic connecting the data to the
propositions, and research questions and
hypotheses, [31]. Since these assumptions are
accurate, it is appropriate to utilize the SROI
methodology to illustrate the societal impact of a
CSR initiative. The primary data for this study came
from interviews, observations, and conversations
with people involved in the topic. Meanwhile,
secondary data is obtained from written data, for
example, program proposals, program realization
reports, etc.
Using the Social Return on Investment (SROI)
methodology, the social impact analysis of CSR
programs conducted by Pertamina Patra Niaga
Integrated Terminal Jakarta on the Bunda Koja
Group from 2018 to 2021 will be presented in this
study. For 2021, it is only valid until the end of
August and not for an entire year. The impact of ten
activities of Bunda Koja has been assessed: (1)
digital marketing training; (2) BPOM technical
support; (3) food handler training; (4) financial
governance training; (5) Pertamina Sehati School of
Nutrition; (6) food product registration at BPOM;
(7) registration of MUI halal food products; (8) all
catfish parts; (9) catfish farming in buckets; and (10)
Aloe Vera Koja.
3.2 Data Collection and Analysis
The data collection and analysis is based on the
stages of SROI described in Figure 1. which
includes: (1) defining the scope and identifying
stakeholders; (2) impact mapping; (3) proving
impact and giving it value; (4) establishing impact;
(5) Establishing the value of the investment; and (6)
calculating the SROI ratio (Figure 1), [13].
3.2.1 Defining the Scope and Identifying
Stakeholders
The scope of the activity must be formulated. The
program’s name follows the duration of
implementation, the stakeholders involved, and
details of activities and benefits for the intended
community. These stakeholders are parties related to
the activity program; in this case, it is the
community to which the program is addressed. The
data being investigated consisted of secondary data,
which is a company CSR program report, and
primary data gathered by some interviews with
company CSR account officers and potential
stakeholders. Some aspects to consider to set the
scope are: program purpose, audience, background,
resources, persons who carry out the work, the range
of activities being focused on, the period of time of
the intervention, and deciding whether the analysis
is a forecast or an evaluation. The identification of
stakeholders is conducted by some interviews to
confirm the information in the company CSR
program report.
3.2.2 Impact Mapping
There are five steps to filling out the impact map:
(a) starting on the impact map, (b) identifying
inputs, (c) valuing inputs, (d) clarifying inputs, and
(e) describing outcomes.
3.2.3 Proving Impact and Giving It Value
The third phase involved creating certain outcome
indicators, which were later utilized to gather data
on the actual outcome. The relative importance of
the actual outcome is further being assessed in this
phase. This impact mapping is carried out by
referring to confirmed activity proposals in the
communities involved. Observation and discussion
with the community involved show proof of impact.
The impact is measured and explicitly analyzed,
resulting only from the assessed activities.
3.2.4 Establishing Impact
Impact value monetization is a financial
measurement of the impact of activities. An analogy
in this monetization process is needed, with an
approach that puts conservatism forward. At this
stage, an SROI filter analysis was carried out,
measuring four indicators: deadweight,
displacement, attribution, and drop-off.
3.2.5 Establishing the Value of the Investment
The determination of investment value is a
determination of how much total expenditure occurs
to carry out the program as planned and calculate
the SROI ratio. The present value is measured by
involving the current discount value applicable in
the measured region. In this analysis, the BI 7-day
repo rate is used.
3.2.6 Calculating SROI Ratio
According to, [23], the SROI technique identifies
the value of the change and specifies how it is made.
As was already said, this way of thinking is
reflected in the concept of transformation, [22]. In
our study, the SROI was calculated using the
following formula:
SROI
=
Net Present Value of Impact
Total Investment
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Fig. 1: The stages of SROI analysis
4 Results
The results of study is presented based on the stages
of SROI analysis.
4.1 Stage 1: Defining the Scope and
Identifying Stakeholders
Defining the scope of the assessment considering
the analysis's goal, the activity it was meant to look
at, the content (including whether it was worth
looking at or not), the time frame for the analysis,
and the content itself. Next, we determined which
stakeholders are involved in the program using, the
[30], approach, which defines stakeholders as
individuals or groups that have an impact on or
undergo change as a result of the program.
Interviews and discussions have been conducted at
this stage to gather information regarding the scope
of the analysis and important stakeholders. As
shown in Figure 2, the determination of scope and
stakeholders impacted.
Fig. 2: Scope and Stakeholder Map
In 2020, mothers from the community of Rawa
Badak Selatan attended one to four 60-minute
sessions of this digital marketing course. A digital
marketing specialist is the course’s resource. The
mothers of the Bunda Koja cadres attended the Food
and Drug Supervisory Agency (BPOM) training in
the Koja District, North Tugu Village Community
Health Center Hall. This technical advice is funded
in two parts and was developed in partnership with
the Koja District Health Center and the Pertamina
Patra Niaga Integrated Terminal Jakarta. The
subject matter covered included how to process food
productions that meet BPOM safety criteria for
ingestion. The Professional Certification Institute
for Quality Assurance and Food Safety, which will
be accredited by the National Professional
Certification Agency in November 2020, is offering
food handler training that Bunda Koja cadres can
take part in. Financial governance training is a
course for Bunda Koja cadres that attempts to teach
students how to handle their finances using a
straightforward program, the SIAPIK application.
Four resource people from the Koja District’s
Department of Industry, Trade, Cooperatives, and
Small and Medium Enterprises participated in this
training. To address the issue of toddler malnutrition
in the Koja District region, Pertamina Patra Niaga
Integrated Terminal Jakarta works in conjunction
with the Koja District Health Center through the
Pertamina Sehati School of Nutrition program.
From September to November 2018, the event
lasted three months, with 10 days every month. This
program includes activities like nutrition counseling,
offering educational game facilities, and having a
variety of complementary practical foods made by
moms and parents of young children. This exercise
was successful in resolving the issue of 22
undernourished children, whose nutritional
condition improved to normal at the end of the
program after Koja District Health Center obtained
measurements of their height and weight. At the
Padma Mitra Awards+ ceremony in 2019, as the
best program for eradicating stunting in the DKI
Jakarta area category, Pertamina Sehati School of
Nutrition activities got praise from the Governor of
DKI Jakarta. This food product registration includes
technical advice from the Health Service Tribe
(SUDINKES), tax ID (NPWP) management,
business number (NIB) management, PIRT-6 food
product management, and training in food safety.
The process to register this food item got underway
in 2020. The management of MUI halal certificates
is one of Bunda Koja’s activities. Six Bunda Koja
products—tempe chips, tempe nuggets, nata aloe
vera, aloe vera juice, and catfish brownies—are the
targets of this activity to get halal certifications. The
maintenance of halal certificates begins with
participation in halal certificate socialization
initiatives and support for filing halal certificate
applications. An aquaponics farming system called
“Fish Farming in Buckets” uses bucket media to
raise fish while also using methods for growing
vegetables. In 2020, this activity began. This
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activity is a response to the shortage of land in cities
and the community of South Rhino Swamp’s unmet
need for appropriate nutrition. This task is a
component of the “All Elements of Catfish” task.
Kale can be collected every three weeks, while
catfish can be harvested every three months, all
from a single bucket. The company puts together a
bucket package with supplies, seeds, and food, each
worth IDR 220,000. The company donated a total of
60 buckets to Bunda Koja in 2020. Activities to use
catfish in different culinary products, such as catfish
sticks, catfish bone chips, catfish nuggets, and
catfish that have been shredded. At the end of 2019,
the development of this SULE started. Aloe Vera
Koja is an activity in which aloe vera plants are used
to make two different things: nata and aloe vera
juice.
4.2 Stages 2 and 3: Impact Mapping, Proving
Impact, and Giving It Value
Impact mapping is the stage of determining the
impact received by each primary stakeholder. This
mapping is based on data obtained from interviews,
discussions, and document reviews. Impacts are
identified and evidenced by direct observation,
document surveys, and stakeholder discussions. At
this stage, the determination of impact indicators is
carried out through evidence collection,
determination of the impact duration, and assigning
values to the impact (Figure 3, Appendix). After
proving the impact is done by tracing the primary
and secondary data above, the next stage is to give a
value to the impact. Measurement indicators that are
used for: digital marketing training are The
registration fee for digital marketing training and
BPOM technical support is The cost of following
BPOM technical guidance and the cost of managing
a BPOM certificate; Food handler training is the
cost of attending food handler training; financial
governance training is the cost of attending financial
governance training; Pertamina Sehati School of
Nutrition is the cost of attending Pertamina Sehati
School of Nutrition training; The cost of procuring
healthy food for children and The cost of improving
the quality of healthy food for malnourished
toddlers Food product registration at BPOM is
subject to the BPOM registration fee if submitted to
a private consultant; registration of MUI halal food
products is subject to the HALAL registration
management fee if submitted to a private consultant.
All catfish parts are Additional income is generated
by the All catfish parts business, catfish farming in
buckets, fish farming in buckets, and the Aloe Vera
Koja business.
4.3 Stage 4: Establishing Impact
Impact determination is carried out by compiling an
estimate of the impact value arising from the
activities carried out. This impact is isolated by the
activities measured. The four measures for impact
isolation determination are deadweight,
displacement, attribution, and drop-off, [30].
(1) Deadweight
Deadweight is the percentage of the chances of an
outcome being generated without the intervention of
a company program. The deadweight level in Bunda
Koja’s analysis was set at zero because the activity
was measured under controlled conditions and the
respondents as interview speakers were positioned
under control.
(2) Displacement
Displacement is the percentage of outcomes before
the company’s program intervenes. The
displacement rate is set at zero because programs
with similar activities to Bunda Koja have never
been carried out where Bunda Koja is located.
(3) Attribution
Attribution is the percentage of the role of parties
other than the company in achieving outcomes. This
analysis determined that the attribution level was
zero because the outcome of Bunda Koja was
limited to the scope of impact of activities within
the Bunda Koja Group.
(4) Departure
Drop-off is the annual rate at which the impact
decreases. In this case, the drop-off rate on this
analysis is zero because the precautionary principle
in measuring the impact limits its determination to
the period in which the impact occurs significantly.
The following Table 1 (Appendix) contains the
calculation of the impact of all the programs of
Bunda Koja Grup starting from the basis of the
calculation, the proxy used, to the impact value that
can be determined.
4.4 Stages 5 and 6: Establishing the Value of
the Investment and Calculating the
SROI ratio
Before the SROI calculation, the total investment
value of the company was calculated for the Bunda
Koja Group. Table 2 (Appendix) represents the
company’s total investment in the Bunda Koja
Group. Total investment (input) within 2018-2021
was IDR 298.500.000,-. After the inputs are
identified, the next step is to project the present
value of the impact value arising from all programs
to the Bunda Koja Group. The data for this stage is
taken from Table 3 (Appendix), the projected value
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of the present value of the Bunda Koja program’s
impacts are shown as IDR 565,225,719.49.
The SROI ratio can be calculated by the
following formula:
=
Present Value Impact
Total Investment
=
565.225.719,49
298.500.000,00
=
1,891
5 Discussions
The purpose of this study was to calculate the social
impact of a Pertamina Patra Niaga Integrated
Terminal Jakarta CSR program using an SROI
framework. The study contributes to advancing the
social impact research of mineral resource
companies by shedding light on the monetary value
of the social impact of specific CSR activities by
Pertamina Patra Niaga Integrated Terminal Jakarta.
This novel approach could be one of the solutions to
the problem of ambiguity in social impact that has
plagued previous research in this area, specifically
the lack of evidence in “measuring outcomes (not
input)” of social activities. Also, our research adds
to the evidence that Pertamina Patra Niaga
Integrated Terminal Jakarta's CSR programs are
financially and economically responsible, which has
been limited to CSR research by a mineral resources
company, [33].
Impact analysis using the SROI method of the
Bunda Koja Group produces a figure of 1.89, which
means every IDR 1,- investment in the Bunda Koja
Group can produce a social impact of IDR 1.89,-.
The investment of Pertamina Patra Niaga Integrated
Terminal Jakarta has had a positive impact on the
community development in Koja District,
particularly for stakeholders such as Bunda Koja
Group mothers and malnourished toddlers.The
impact can be seen in increasing the capability of
Bunda Koja cadre mothers in terms of mastering
digital marketing, improving the quality of products
for mothers of Bunda Koja Group by standardizing
BPOM and Halal MUI, increasing knowledge and
application of PSSN, and increasing the status of
toddlers under the red line and malnourished
toddlers in Koja District, which is the company’s
Ring 1 area, which is increasing knowledge of clean
and healthy living behavior and improving the
quality of healthy life, as well as increasing the
income of cadre mothers.
SROI analysis aims to facilitate the achievement
of corporate accountability to stakeholders. This
analysis is evaluative, where the SROI numbers
produced and the mapping of impacts and the
distribution of their values can be used as feedback
in planning future CSR programs so that the positive
impact of the program can be maximized. In terms
of the distribution of impacts, the programs that
contributed the most to stakeholders until August
2021 were the Pertamina Sehati School of Nutrition
and Aloe Vera Koja activities. In addition to
facilitating learning about Clean and Healthy
Lifestyles, the Pertamina Sehati School of Nutrition
can improve the health status of mothers and
toddlers through Malnutrition and Under the Red
Line. Cadre mothers who receive benefits in the
form of PSSN training can also have a positive
influence on their families and nearby communities,
improving the quality of household health. In the
meantime, ALOJA activities can bring in an extra
IDR 38,400,000 per year for each cadre mother.
6 Conclusions
CSR implementation was conducted by Pertamina
Patra Niaga Integrated Terminal Jakarta through the
following programs: (1) digital marketing training,
(2) BPOM technical support, (3) food handler
training, (4) financial governance training, (5)
Pertamina Sehati School of Nutrition, (6)
registration of food products at BPOM, (7)
registration of MUI halal food products, (8) all
catfish parts, (9) catfish cultivation in buckets, (10)
Aloe Vera Koja, following an assessment using the
SROI ratio, providing a positive social impact to
Bunda Koja Group. The stages of calculating the
SROI ratio begin with defining the scope and
identifying stakeholders, impact mapping,
evaluating the impact and values of the activities,
monetizing the impact value, establishing the value
of the investment, and establishing impact. The
implementation of Pertamina Patra Niaga Integrated
Terminal Jakarta’s CSR program has a good social
impact on the Bunda Koja Group, namely in terms
of increasing the capability of mothers in the Bunda
Koja Group, improving the quality of products for
mothers in the Bunda Koja Group, increasing
knowledge of clean and healthy living behaviors,
increasing people’s income, and improving their
quality of life. The implementation of CSR carried
out at Bunda Koja Group hereby supports the
achievement of Sustainable Development Goals
(SDGs) numbers 1 and 3, especially in the context
of no poverty and good health and well-being.
Acknowledgement:
The author expresses gratitude to all parties that
collaborated on this research, notably Pertamina
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DOI: 10.37394/23207.2024.21.35
Rindah Febriana Suryawati, Wahyu Firmandani,
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Patra Niaga Integrated Terminal Jakarta and the
community in the ring 1 company’s area especially
Bunda Koja.
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APPENDIX
Fig. 3: Impact Map
Table 1. Counting the Impact of the Bunda Koja Group
Input
Impact Calculation
Impact Value (In Rupiah/ IDR)
2018
2019
2020
2021
Digital
marketing
training
The value of the benefits is equated with the cost of
Digital Marketing training if you take part in
training at a private consultant. Benefit value = 10
people x digital marketing training fee IDR
2.500.000,- x 4 meetings = IDR 100.000.000,-
100.000.000,-
BPOM
technical
support
Mothers of Bunda Koja Group have the opportunity
to participate in Food Safety Training worth IDR
29,000,000,-, and the value of the benefits of this
activity is in the form of NPWP management, which
if submitted by external service providers, is IDR
300,000,-, NIB management of IDR 3,000,000,-,
management of PIRT 6 Bunda Koja products IDR
18,000,000, - and follow SUDINKES Technical
Guidance IDR 10,000,000,-. The total benefit
received is IDR 60,300,000
5.000.000,-
10.000.000,-
Food handler
training
One Cadre mother is included for this training to
increase the capacity of the certified so that in the
future they can share these skills with other cadre
mothers. The impact value received is equivalent to
the cost of attending training of IDR 3,500,000, -
plus the impact value to share knowledge and skills
with nine other cadre mothers = 9 cadre mothers x
IDR 500,000, - = IDR 4,500,000,-. The total impact
value of this activity is IDR 10,000,000
10.000.000,-
Financial
governance
training
The value of the benefit is equivalent to the cost of
attending financial governance training for 10
people x the cost per person of IDR 1,500,000 =
15,000,000,-.
5.000.000,-
10.000.000,-
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Input
Impact Calculation
Impact Value (In Rupiah/ IDR)
Pertamina
Sehati School
of Nutrition
(PSSN)
The value of this training a day is 5 million per day
x 10 days per month x 3 months = IDR
150,000,000,-.
The training value of IDR 5,000,000 is obtained
from the value of benefits in the form of:
1. treatment costs that can be avoided by trainees if
they do not apply PSSN. The value of the cost of
treatment is set to be equivalent to the minimum
cost of treatment to a general practitioner, which
is IDR 100,000,-. The total participants of this
training were 30 people. Total avoidable
treatment costs = 30 x IDR 100.000,- = IDR
3.000.000,-
2. Honor resource persons per day and
accommodation required for training per day is
IDR 2,000,000,-
150.000.000,-
Year 2018
The cost of improving the nutrition of toddlers until
it reaches an increase in classification per child =
IDR 300,000,-, so that the total value incurred is =
22 children x IDR 300,000, - = IDR 6,600,000,-
Year 2019
The distribution of catfish product parcels was 60
packages of @ IDR 120,000,-. The total impact
value of this activity is = 60 x IDR 120.000,- = IDR
7.200.000,-
6.600.000,-
7.200.000,-
Food product
registration at
BPOM
Mothers of Bunda Koja Group have the opportunity
to participate in Food Safety Training worth IDR
29,000,000,-, and the value of the benefits of this
activity is in the form of: NPWP management which
if submitted by external service providers is IDR
300,000,-, NIB management of IDR 3,000,000,-,
management of PIRT 6 Bunda Koja products IDR
18,000,000, - and follow SUDINKES Technical
Guidance IDR 10,000,000,-. The total benefit
received is IDR 60,300,000
60.300.000,-
registration of
MUI halal
food products
The value of benefits is equated with the cost of
managing halal certificates through external
consulting services worth IDR 10,000,000.
10.000.000,-
all catfish
parts
As of August 2021, 80 packages of SULE products
have been sold (1 pack of shredded and 1 pack of
nugget). The impact value is measured by the
revenue from the sale, namely = 80 packages x IDR
80,000 x 3 months = IDR 19,200,000
19.200.000,-
catfish
farming in
buckets
One bucket can produce these two products, namely
kale harvested per 3 weeks, while catfish is
harvested every 3 months. One bucket package
along with equipment, seeds, and food is prepared
by the company worth IDR 220.000,- per bucket.
During 2020 a total of 60 buckets were given by the
company to Bunda Koja. The harvest value of kale
per bucket during 2020 = (number of weeks in a
year 52 weeks / 3 weeks) x the value of one bunch
of kale IDR 2,000,-.
62.380.000,-
Aloe Vera
Koja
Aloe Vera Koja produces two types of products,
namely aloe nata and aloe vera juice. Aloe vera nata
has not yet developed so the impact measurement is
based on the sales of aloe juice products from 2018
38.400.000,-
38.400.000,-
38.400.000,-
38.400.000,-
WSEAS TRANSACTIONS on BUSINESS and ECONOMICS
DOI: 10.37394/23207.2024.21.35
Rindah Febriana Suryawati, Wahyu Firmandani,
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E-ISSN: 2224-2899
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Volume 21, 2024
Input
Impact Calculation
Impact Value (In Rupiah/ IDR)
to 2021. Production frequency: 1 month 2 times
production where the number of units per
production is 200 bottles. So that the number of
sales in units per year is = 12 months x 2 times
production x 200 bottles = 4,800 bottles. The value
of the resulting product = 4,800 bottles x selling
price per bottle of IDR 8,000 = IDR 38,400,000,-.
Total Impact Value per Year
205.000.000,-
45.600.000,-
110.700.000,-
257.900.000,-
Table 2. Total Investment (Input) of Bunda Koja Group
Contributors
Value Of Contribution To Programs (In Rupiah/ IDR)
No
Contributors
2018
2019
2020
2021
1
Pertamina Patra Niaga Integrated
Terminal Jakarta
50.000.000,-
57.500.000,-
121.000.000,-
70.000.000,-
Investment/ Year
50.000.000,-
57.500.000,-
121.000.000,-
70.000.000,-
Total Investment (Input)
298.500.000,-
Table 3. Calculation of Present Value (PV) Impact of Bunda Koja Group
Information
Year
2018
2019
2020
2021
Impact value per year (IDR)
205.000.000,-
45.600.000,-
110.700.000,-
257.900.000,-
Dikurangi:
Deadweight
0%
0%
0%
0%
Displacement
0%
0%
0%
0%
Attribution
0%
0%
0%
0%
Drop-off
0%
0%
0%
0%
Net Impact Value (IDR)
205.000.000,-
45.600.000,-
110.700.000,-
257.900.000,-
Discount rate (r=3.5%)
3.5%
3.5%
3.5%
3.5%
Present Value Impact
198,067,631.88
42,568,086.04
99,845,054.72
224,744,946.85
Present Value Total
565,225,719.49
Contribution of Individual Authors to the
Creation of a Scientific Article (Ghostwriting
Policy)
Rindah Febriana Suryawati and Wahyu Firmandani
have equally contributed to this work.
- Rindah Febriana Suryawati, carried out the SROI
analysis and writing the original draft as well as
responsible to review and editing become the final
article.
- Wahyu Firmandani, has done the research
literature review, draft publication articles, project
administration as well as communicated to journal
publisher and review the final article.
- Andri Akbar, has supported in data gathering.
- Novianto Edy Suharno, was responsible for the
funding acquisition and supported in the
communication with Pertamina Patra Niaga
Integrated Terminal Jakarta Indonesia.
Sources of Funding for Research Presented in a
Scientific Article or Scientific Article Itself
No funding was received for conducting this
publication.
Conflict of Interest
The authors have no conflicts of interest to declare.
Creative Commons Attribution License 4.0
(Attribution 4.0 International, CC BY 4.0)
This article is published under the terms of the
Creative Commons Attribution License 4.0
https://creativecommons.org/licenses/by/4.0/deed.en
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WSEAS TRANSACTIONS on BUSINESS and ECONOMICS
DOI: 10.37394/23207.2024.21.35
Rindah Febriana Suryawati, Wahyu Firmandani,
Andri Akbar, Novianto Edi Suharno
E-ISSN: 2224-2899
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Volume 21, 2024