|
|
INTERNATIONAL JOURNAL OF SOCIAL SERVICE AND
RESEARCH
|
MEASUREMENT OF WAKAROROSKU NATURAL PROGRAM IMPLEMENTATION
IMPACT PT. KPC WITH SOCIAL RETURN ON INVESTMENT APPROACH
Dhani Aryanto1*,
Nani Rohaeni2, Naufal Fadhil3
Sekolah Tinggi Pertanian Kutai Timur, Indonesia1,2
Community Empowerment Dept, PT. Kaltim Prima
Coal, Indonesia3
Email: [email protected]*
Abstract
The variety of tribes in East Kalimantan also has various forms of motifs
and carving patterns. Efforts to continue to preserve the local arts and
culture of East Kalimantan, especially the Dayak Basap
tribe, require the support of every stage holder/stakeholder. One of the
efforts that have been implemented is community empowerment towards the
introduction of batik culture and the ability to generate other income from
batik activities. The Empowerment Program implemented by PT KPC is an
investment. As a consequence of an investment, it is important for investors to
know the results of the investment. In practice, many companies have not
carried out an assessment process for the social investments that have been
made, especially in terms of indirect results (outcomes) and related to the
resulting impacts. This research was conducted in October 2021 in batik SMEs
located in North Sangatta District, East Kutai Regency. The basic method used in this research is
descriptive analysis, which is a problem-solving procedure that is investigated
by describing or describing the current state of the object of research in
accordance with the facts obtained in the field. The "Natural Wakakrorosku" program is a community empowerment
program, especially batik SMEs by prioritizing cultural and environmental
sustainability which raises the potential of the carving art of the East Kuti community into batik cloth and the concept of zero
waste.
Keywords: Batik; waste; social investment; SROI
Received 28
October 2022, Revised 13 November 2022, Accepted 27 November 2022
INTRODUCTION
The variety of
tribes in East Kalimantan also has various forms of carving motifs and patterns
(Mohammed et al., n.d.). The carvings
owned by each tribe can be poured into cultural promotion media, one of which
is expressed in batik motifs. East Kalimantan batik motifs are usually modified
by craftsmen so that they look beautiful and more modern (Latif, 2013). However, it still
has its own characteristics such as the use of bold colors
but still pleasing to the eye. The colors that are
usually used include green, pink, orange, and red. In addition, East Kalimantan
batik motifs are also strongly influenced by culture, most of which come from
the Dayak tribe (Darmadi, 2016). The art of batik
on cloth with distinctive patterns from every region in Indonesia, especially
batik from the interior of East Kalimantan has almost drowned in the times. In
fact, the art of batik is a local wisdom of the Indonesian people that reflects
an appreciation for nature (Noviana & Hastanto, 2014). Efforts to
continue to preserve the local arts and culture of East Kalimantan, especially
the Dayak Basap tribe, require the support of every
stakeholder (Adam, 2020). The picture of
the results that can be achieved if all parties work together in preserving the
art and culture of the batik motif of the Dayak Basap
"Wakararos" is that the cultural identity
of the inland Dayak Basap tribe is preserved.
One of the
efforts that have been implemented is community empowerment towards the
introduction of batik culture and the ability to generate other income from
batik activities (Oktavian, 2020). The way to do
empowerment is to provide motivation or support in the form of providing
resources, opportunities, knowledge and skills for the community to increase
awareness about their potential (Mayangsari, 2015). The empowerment
that has been carried out is expected to achieve the final result of creating
community independence and having an impact on the independence of a region.
One of the
stakeholders who have carried out the activity is PT Kaltim
Prima Coal (KPC). PT KPC is a company located in East Kutai
Regency, East Kalimantan Province which is increasingly developing its wings in
the field of CSR. PT KPC received the Grand
Platinum Award as a sign of implementing CSR programs that meet the
standards and sustainability of ISO 26000;2013 ICA (Indonesia CSR
Award) the 2017.
The UMKM
empowerment program in the batik craft sector is carried out based on the
potential of local batik in East Kutai. PT KPC
provides innovative support to Batik SMEs in East Kutai
Regency by providing Wakararoros motifs from the Basap Dayak tribe. One of the areas in East Kutai Regency that is developing its potential is North Sangatta District (BPS Kab Kutai Timur, 2021). North Sangatta has an
area of 204.50 km2 or about 0.57% toof the total area of East Kutai Regency. This sub-district is the area with the
largest population of 106,504 people (28.32%). Judging from the number of
people who fall into the working age category, North Sangatta
District has good potential for community empowerment, especially women's
groups in the region. Many types of businesses are developing, including the
natural dye batik business. Hand-drawn batik with natural dyes is currently
being developed, trying to prove its existence even in an increasingly advanced
global market. Currently, many women are directly involved and involved in
batik entrepreneurship activities and almost all women who participate are
those who only work as housewives.
One of the
batik groups fostered by PT. KPC is the Maju Bersama
group. This group is a women's empowerment group that is at the forefront of
participating in the preservation of local culture. This group has succeeded in
proving its existence in the public and domestic spheres. This is proven by
being a driving force for community empowerment by utilizing the potential that
exists in this case through hand-drawn batik with natural dyes. The Maju Bersama group is determined to educate and train its
members to always be creative and able to work according to what each member
has and to make them more independent so that these women will be able to
increase their family's economic income.
The Empowerment
Program implemented by PT KPC is an investment. As a consequence of an
investment, it is important for investors to know the results of the
investment. In practice, many companies have not carried out an assessment
process for the social investments that have been made, especially in terms of
indirect results (outcomes) and related to the resulting impacts. Assessment of
programs that have a social impact can be analyzed
using social return on investment
(SROI). SROI is a tool used to capture the value of its social and
economic impact (Millar & Hall, 2013). SROI also
supports the realization of sustainable
development because each program will measure its effectiveness by
referring to the impact produced after the program runs.
METHOD
This research
was conducted in October 2021 in batik SMEs located in North Sangatta District, East Kutai
Regency. The basic method used in this research is descriptive analysis, which
is a problem solving procedure that is investigated by describing or describing
the current state of the object of research in accordance with the facts
obtained in the field (Sugiyono, 2019). The population in
this study were all batik SMEs, totaling 4 SMEs. Of
these, there are SMEs that have implemented batik industry waste treatment.
The benefit
value analysis uses the calculation of the Social Return On Investment by projecting the value to be as
close and reasonable as possible, by providing assumptions and examples of similar things or using the
size and standard of prices prevailing in the community according to the
context of the program. Furthermore, the data is analysed to obtain the
calculation of the impact value, the financial value of the impact to obtain
the present value, then proceed
with calculating the value of the SROI ratio.
Calculation Flow
1.
Identification of Stakeholders
2.
Mapping Program Impact
3.
Impact Calculation Approach
4.
Calculating the Value and Number of Impact Events
5.
SROI calculation
Net Present value = Present Value of
Benefit
– Value of Investment
RESULTS AND DISCUSSION
PT Kaltim Prima Coal (KPC) is a company engaged in coal mining
and marketing with its head office in Sangatta, East Kutai Regency, East Kalimantan Province. PT. KPC manages a
mining concession area of 84,938 hectares. Supported by more than 4,499
employees and 21,000 personnel from contractors and related companies, the coal
production capacity of PT. KPC reaches 70 million tons per year. In running its
business PT. KPC also carries out sustainable social responsibility by basing
the Community Development and Empowerment Program on the Sustainable
Development Goals (SDGS) which are also the global agenda and the Indonesian
government (PT. KPC, 2021).
In line with
the nature of the company's existence in running a business, the main goal is
to seek profit (profit). Thus, the implementation of CSR should ideally be
interpreted as a form of social investment made by the company, so that like an
investment it must be measurable and expected to bring benefits in the future.
As a tool in social reporting, which is to measure the financial value
of the impact of the program, the Social Return on Investment (SROI)
method will help to get the value of the financial achievements of the program
implemented, both for direct and indirect beneficiaries. One of the reasons
companies carry out social reporting for strategic reasons (Rusdin, 2016).
Achievement
value in social reporting (social report) obtained by the company
as a form of information disclosure will assist the company in understanding
and managing the program better, effectively and efficiently in the future.
This will help companies to make more informed decisions on the choice of
program type, strategy, budgeting, and scale of each program to be implemented.
The assessment can also be used as a communication material for the company in
a clearer and more consistent way to stakeholders. This can be data that will
assist companies in managing risks, identifying opportunities, and increasing
the value of program financing, so that companies will be able to develop
potentials for improving performance, information systems, and providing better
benefits to the community and also to other stakeholders (Wijaya dkk., 2021).
Wakaroros Batik is an
introduction to the carving art of the Dayak community which is applied to
cloth. Wakaroros Batik was developed by a batik
business group to introduce culture as well as to preserve the existing culture
in East Kalimantan, especially East Kutai. Wakaroros itself means roots that propagate up a tree,
develop and flower. The flowers bring bees to suck so that they are filled with
abundant honey (Tamasya, 2021). PT.
In 2008 KPC developed batik training with natural coloring
from the sap of ironwood (Eusideroxylon zwageri) which is a typical plant of Kalimantan. The
training that has been carried out can increase batik production by the Batik
Business Group by selling 25 pieces per month.
The development
of this batik business also has an impact on environmental sustainability. Even
with natural coloring, the waste produced, both solid
and liquid waste, is still an obstacle for batik. Liquid waste comes from the
dye boiling process and also the waxing process. While the dense abundance is
in the form of clumping of wax and sawdust (dye). Liquid waste in the batik
process every day produces as much as 0.054 m3per day which is
discharged directly into the canal. This causes the potential for soil
pollution to be 13.38 units of pollution per year. Solid waste (sawdust) is
disposed of as landfill because the waste does not contain contaminants.
Based on
observations on Batik SMEs, there are environmental constraints that can be a
potential for soil pollution and environmental sustainability. As one of the
mentors of PT KPC, prevention and education measures are carried out which are
expected to reduce pollution and waste. The principle of zero waste in
training and construction of Waste Water Treatment Plants (IPAL) in 2020 is
expected to be able to make batik business groups increase their income and
become environmentally friendly batik.
Figure 1. WWTP Training and Developmen
Based on
laboratory analysis and calculations by the Environment Dept. PT. KPC, the
waste generated in the process of making batik cloth is mostly in the form of
liquid waste. This liquid waste comes from the coloring
process, wax decay and washing. The use of synthetic colors
causes high chemical contamination in the decay process. The resulting waste
has the potential for environmental pollution. The projection of potential
pollution obtained at the UKM is 13.38 Pollution Units (UP) and converted to
Rp. 331,155,- per year. This value can still be said to be low if there is only
one SME, but if more batik grows, the bigger it will be.
Training with
the principle of zero waste is
carried out by CSR PT. KPC to prevent environmental damage. This program is
supported by the construction of an WWTP which is expected to reduce waste
water before it is discharged into waterways. The results of the laboratory
analysis of batik waste and after the wastewater treatment process are as
follows:
Table 1
The results of the analysis
of the wastewater
|
Description
|
Waste
|
After Processing
|
|
pH
|
TSS
|
BOD
|
COD
|
pH
|
TSS
|
BOD
|
COD
|
|
Decay Decoction
|
9,92
|
334
|
8060
|
22600
|
7,85
|
9
|
17,6
|
46
|
|
Coloring water
|
4,19
|
10
|
201
|
475
|
7,18
|
8
|
38,2
|
90
|
|
Quality standards
|
6–9
|
50
|
60
|
150
|
6–9
|
50
|
60
|
150
|
Source: Report Environment Dept. PT KPC, 2020
A. Limitation and Scope of the Program
One of the
targets of the CSR program of PT. KPC is a batik business group located in the
North Sangatta sub-district. The group is under the
guidance of PT. KPCs include the Joint Batik Maju Business
Group, Masri Batik Studio, Galuh
Kartini, and Paku.
The “Natural Wakarorosku” program is a program implemented by PT. Kaltim Prima Coal as a manifestation of the implementation
of Corporate Social Responsibility (CSR)
in 2020/2021. This program is implemented to see the community in Ring I CSR
area of PT. KPC, especially Batik SMEs in North Sangatta
District, produces production waste that is not managed properly. This program
aims to educate and assist the Batik Business group in terms of waste management
and preserving the environment. At the beginning of the implementation, PT KPC
conducted a series of experiments to handle liquid and solid waste from the
batik fabric production process. And as a follow-up, PT KPC provided training
on Batik Waste management and the construction of a Wastewater Treatment Plant
(IPAL). With this program, it is hoped that Batik SMEs in North Sangatta in running their business can be more
environmentally friendly.
The SROI
assessment in the "Alami Wakarorosku''
program is focused on evaluating the management and development training of
WWTPs in 2020. The approach to calculating the impact and financial assessment
(monetization) of each impact parameter obtained from the implementation of the
"Alami Wakarorosku''
program will provide value for the achievements of the cultivation program
which is implemented. The value of achievements in social reporting obtained by
the company as a form of openness and also the provision of information that
will assist the company in providing better, more effective and efficient
understanding and managerial programs on a sustainable basis. This will help
the company to be able to make more accurate decisions on the choice of program
type, strategy, budgeting, and scale of each activity program that will be
carried out by PT KPC.
B. Value Analysis of Social Return on Investment (SROI) of the “Alami
Wakarorosku” Program
The process of
assessing the SROI of the wakarorosku natural program
is focused on the beneficiaries, namely the Batik Business Group in North Sangatta District. The waste management and WWTP
construction training was carried out in September 2020 and started operating
in October 2020. The calculation of the impact value is projected for one year.
The stakeholders involved in this program are presented in the following table:
Table 2
Stakeholders, roles and
impacts received by
|
stakeholders
|
Roles in the Program
|
Impact of the program
|
|
PT. KPC
|
As a Corporate CSR
Provide training on the management of environmentally friendly batik
waste
|
|
|
Batik Business Group (Beneficiary)
|
The main beneficiaries, as well as partners or participants in the
empowerment of SMEs
|
1. Get training on the
importance of waste management for environmental sustainability.
2. Gaining insight for solid
waste treatment
3. Benefit from the waste
treatment process
|
Source: Primary Data, 2021
The above shows the mapping of stakeholders or interested parties in
this program along with the role of each stakeholder
in program implementation and the impacts obtained. The next step is to
calculate the impact approach and financial assessment or what is called
monetization of each impact parameter obtained. In Table 4. below contains the
approach to calculating the impact and monetization of the impact.
Table 3
Impact Calculation Approach
and Monetization
|
No
|
Impact
|
Calculation
|
Approach Monetization Approach
|
Information Source
|
|
1.
|
PT. KPC
|
|
Enhancement of the company's CSR program
|
Calculate the amount of CSR (social investment) issued for this
program
|
Value conducts activities for WWTP management and development training
|
Interviews and data from PT. KPC
|
|
2.
|
Batik Business Group (Beneficiary)
|
|
|
Economic Impact
|
1. Calculating the selling
value of natural batik
2. Calculating the cost of
purchasing sawdust
3. Calculating the increasing
value of solid waste (sawdust)
4. Calculating the increasing
value of solid waste (wax)
|
1. Profit value from selling
natural batik
2. Purchase value of ironwood
sawdust from sawmill
3. Sales value of planting
media from dye waste
4. The value of savings in
buying LPG fuel
|
Interviews and data from Batik SMEs
|
|
|
Social Impact
|
1. Calculating the value of
natural coloring knowledge
2. Calculating the value of
marketing management
3. Calculating the value of
waste management technology
|
1. The value of coloring knowledge is equivalent to participating in a
batik training/course once a year
2. Marketing management value
is calculated by increasing sales of natural batik
3. The value of motivation
increases equivalent to taking part in a waste management training/course
once a year
|
Interviews and data from SMEs
|
|
|
Environmental impact
|
1. Calculating the reduction
of wastewater emissions
2. Calculating wax waste
reduction
3. Counting sawdust waste from
sawmill
4. Calculating dye waste for
growing media
5. Calculating soil and water
sustainability
|
1. The value of environmental
benefits comes from the conversion of the use of alum sulfate
in wastewater treatment
2. The value of environmental
benefits comes from the conversion of wax obtained from the wastewater
deposition process
3. Selling value of sawdust by
sawmill
4. The value of the sale of
sawdust planting media
5. The value of environmental
benefits comes from the conversion of pollution units (UP)
|
Data from SMEs and Literature Studies
|
Source: Primary Data, 2021
The process of calculating the impact value and financial assessment is
obtained through the implementation of an ongoing program by looking at the
achievement value of the program. The next step is to calculate the value for
the implementation of the wakarrosku natural program.
Table 4
Calculating the Value and
Number of Impact Events
|
No
|
Impact
|
Calculation Approach
|
|
1.
|
PT KPC
|
|
Increasing the company's CSR program
|
1. The
company presents instructors (resources) from the Environment Dept who train
related to the operation and construction of WWTPs. The value of the rupiah
spent on these activities consists of the instructor's fee for 4 hours of Rp.
1,000,000.00,
2. Construction
of a wastewater treatment plant of Rp. 15,000,000, -
3. Monitoring
and evaluation of batik wastewater amounting to Rp.4,466,200,-
|
|
2.
|
SMEs
(Beneficiary)
|
|
Economic Impact
|
1. The
profit value from selling natural batik is 163 pieces x Rp. 250.000,- = Rp.
40.75 million, -
2. The
purchase value of ironwood sawdust from the sawmill is 60 sacks x Rp
5,000, - = 300,000, -
3. The
sales value of planting media from dye waste is 480 bags (2 kg) x Rp. 7,500,
- = 3,600,000, -
4. The
saving value of buying LPG fuel is 24 cylinders (3kg) x Rp. 25.000,- =
Rp.600,000,-
|
|
|
Social Impact
|
1. The
value of coloring knowledge is equivalent to
participating in a batik training/course once a year with a value of 4 people
x Rp 2,000,000, - = Rp 8,000,000, -
2. The
value of marketing management is calculated by increasing sales of natural
batik (promotional costs) of 163 x Rp 50,000, - = 8,150,000, -
3. The
value of motivation increases equivalent to participating in a waste
management training/course once a year for 10 people x Rp. 1000.000,- = Rp.
10,000,000,-
|
|
|
Environmental Impact
|
1. The
value of environmental benefits comes from the conversion of the use of alum sulfate in wastewater treatment as much as 170 kg x Rp.
8.000,- = Rp.1.360.000,-
2. The
value of environmental benefits comes from the conversion of wax obtained
from the wastewater deposition process as much as 11 kg x Rp. 14,500,- = Rp.
159,500,-
3. The
selling value of sawdust by sawmill is 60 sacks x Rp. 5.000,- = Rp. 300,000,
-
5. The
value of the sale of sawdust planting media is 480 bags (2 kg) x Rp. 7,500, -
= 3,600,000, -
4. The
value of environmental benefits comes from the conversion of pollution units
(UP) of 13.38 UP x Rp. 24,750,- = Rp 331,155
|
Source: Primary Data, 2021
In the research of Santoso et al. (2019), it is
explained that the process of assigning value and calculating SROI is one
method that can be used to measure business returns and social activities
carried out by companies.
Table 5
Calculation of Program
Impact
|
Description
|
Parameter
|
Value
|
|
Income
|
|
|
|
Salary of Instructor Training
|
Speakers in Training
|
1,000,000
|
|
Construction of WWTPs
|
Provision of tools and materials
|
15,000,000
|
|
Monitoring and Evaluation of
|
Waste Testing
|
4,466,200
|
|
Total Income
|
20,466,200
|
|
Outcome
|
|
utilization of sawdust
|
waste sawmill waste handling
|
300,000
|
|
Utilization of dye waste as a planting medium
|
from sawdust extraction
|
3,600,000
|
|
fuel efficiency
|
reduction in fuel consumption
|
600,000
|
|
Social Impact
|
|
Improvement of Batik Skills
|
Knowledge of the coloring process
|
8,000,000
|
|
Increased Marketing Increased
|
selling value of batik and market segment
|
8,150,000
|
|
Improved zero waste technology,
|
increased knowledge of batik waste processing
|
10,000,000
|
|
Environmental Impact
|
|
Reduction of waste water emission
|
reduction of color pigment
|
1.360.000
|
|
Reducing emission of waste water (Lilin)
|
reducing pollutant zar
|
wax 159,500
|
|
Utilization of sawdust waste sawdust
|
value increase
|
300,000
|
|
Development of Planting Media
|
increased value of sawdust waste
|
3,600,000
|
|
Fertility and Sustainability of soil and water
|
decrease in the value of surface water pollution
|
331,155
|
|
Total Outcome
|
77.150.655
|
Source: Primary Data, 2021
The basis for calculating the SROI value is based
on the input value and the impact value (outcomes) in one year. The
input value is obtained from the calculation of the costs incurred to support
the running of this program. The input value is Rp. 20,466,200.00. While the
impact value (outcome) is Rp. 77.150.655.00. The
calculation of the Net present value uses a discount rate of
3.5%, this refers to the interest rate of Bank Indonesia (BI) in August 2021.
The input and output values are multiplied by the discount rate for a
one-year program to obtain the value in the calculation below.
Net Present
value = Present Value of Benefit –
Value of Invesment
= Rp 74.541.696 – Rp 19.774.106
=
Rp 54.767.589
Based on the
calculation results obtained, SROI Ratio of 2.77 means that every investment of
Rp. 1, - issued will have an impact or benefit of Rp. 2.77. When viewed from
the economic, social, and environmental perspective, this natural wakarrosku program can be said to be feasible to be
continued and developed.
When viewed
from the environmental impact of the Wakararosku
natural program, it has an impact of 7.45% of the total outcome. The biggest benefit of this program is the economic
impact, which is 58.65% of the total outcome,
and then the social impact is 33.89% of the total outcome.
The impact of
investment in training and batik waste management with the SROI method approach
has resulted in benefits for batik SMEs in North Sangatta
District. This is in line with the opinion of Purwohedi, (2016), that if the SROI value obtained is relatively low, continuous improvement. So that the
purpose of the program/facility will be to provide benefits and truly be felt
by the community in a sustainable manner (sustainable development). This method is very possible to see an
impact so that it allows those who invest and own shares, to consider the
resources they use (Khairunnisa et al., 2019). Moreover, SROI is
able to monetize social impact and sustainable empowerment through a special
accounting valuation (Suryani et al., 2022).
CONCLUSION
The "Alam Wakakrorosku" program
is a community empowerment program, especially batik SMEs by prioritizing
cultural and environmental sustainability which raises the potential of the
carving art of the East Kuti community into batik
cloth and the concept of zero waste.
The construction of WWTPs, increased knowledge and awareness of SMEs regarding
waste issues and environmental sustainability as an effort to realize the
vision and mission of PT. KPC and CSR PT. KPC. The SROI value for the Wakakrorosku Natural program is 2.77 which indicates that
this program is feasible to continue.
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