Implementation of the Corporate Social Responsibility Program of Bank Nagari Padang Panjang Branch in Providing Educational Scholarships
DOI:
https://doi.org/10.69989/994ey102Keywords:
CSR scholarship, Program implementation, Accountability, Transparency, Banking sectorAbstract
This study examines the implementation of a corporate social responsibility (CSR) scholarship program delivered by a regional bank branch in Padang Panjang, Indonesia, with a focus on delivery processes and governance quality. Using a qualitative case study design, data were collected through semi-structured interviews with program implementers and scholarship recipients, supported by observation and document review. Results show a six-stage implementation pathway—socialization, nomination/registration, verification, approval, disbursement, and reporting—yet governance weaknesses concentrate at two points: verification and reporting. The program operates under a stable annual budget envelope, creating recurring coverage–intensity trade-offs and increasing reliance on discretionary prioritization. Over time, a shift from mediated cash distribution to account-based transfers improved administrative traceability, but reporting remains partly aggregated, limiting recipient-level auditability and weakening transparency and accountability. The study contributes by framing CSR scholarships as governance-dependent interventions rather than simple philanthropic transfers and demonstrates how multi-actor fragmentation and resource constraints shape targeting accuracy. Practical implications include establishing standardized eligibility verification, clarifying decision rights across actors, and institutionalizing traceable reporting routines to strengthen fairness, legitimacy, and impact credibility.
Downloads
References
Adeoye-Olatunde, O. A., & Olenik, N. L. (2021). Research and scholarly methods: Semi-structured interviews. JACCP Journal of the American College of Clinical Pharmacy, 4(10), 1358–1367. https://doi.org/10.1002/jac5.1441
Almassri, A. N. (2024). Scaling research and practice of scholarships impact for peace: The role of theory. International Journal of Educational Research, 128. https://doi.org/10.1016/j.ijer.2024.102467
Arena, M., Azzone, G., Ratti, S., Urbano, V. M., & Vecchio, G. (2023). Sustainable development goals and corporate reporting: An empirical investigation of the oil and gas industry. Sustainable Development, 31(1), 12–25. https://doi.org/10.1002/sd.2369
Awuah, B., Yazdifar, H., & Elbardan, H. (2024). Corporate reporting on the Sustainable Development Goals: a structured literature review and research agenda. Journal of Accounting and Organizational Change, 20(4), 617–646. https://doi.org/10.1108/JAOC-10-2022-0155
Barnwal, P. (2024). Curbing Leakage in Public Programs: Evidence from India’s Direct Benefit Transfer Policy. American Economic Review, 114(12), 3812–3846. https://doi.org/10.1257/aer.20161864
Braun, V., & Clarke, V. (2019). Reflecting on reflexive thematic analysis. Qualitative Research in Sport, Exercise and Health, 11(4), 589–597. https://doi.org/10.1080/2159676X.2019.1628806
Choi, S., Park, R. J., & Xu, S. (2023). The Strategic Use of Corporate Philanthropy: Evidence from Bank Donations. Review of Finance, 27(5), 1883–1930. https://doi.org/10.1093/rof/rfad003
Cuadrado-Ballesteros, B., Martínez-Ferrero, J., & García-Sánchez, I. M. (2017). Mitigating information asymmetry through sustainability assurance: The role of accountants and levels of assurance. International Business Review, 26(6), 1141–1156. https://doi.org/10.1016/j.ibusrev.2017.04.009
Delgado Sánchez, V. P., Zorio-Grima, A., & Merello, P. (2026). Sustainability reporting assurance: Knowledge, lags, levels, and providers in leading global companies. Journal of Innovation and Knowledge, 12. https://doi.org/10.1016/j.jik.2025.100899
Dodgson, J. E. (2019). Reflexivity in Qualitative Research. Journal of Human Lactation, 35(2), 220–222. https://doi.org/10.1177/0890334419830990
Elbardan, H., Uyar, A., Kuzey, C., & Karaman, A. S. (2023). CSR reporting, assurance, and firm value and risk: The moderating effects of CSR committees and executive compensation. Journal of International Accounting, Auditing and Taxation, 53. https://doi.org/10.1016/j.intaccaudtax.2023.100579
Hennink, M., & Kaiser, B. N. (2022). Sample sizes for saturation in qualitative research: A systematic review of empirical tests. Social Science and Medicine, 292. https://doi.org/10.1016/j.socscimed.2021.114523
Hu, J., Wu, H., Ying, S. X., & Long, W. (2021). Relative-to-rival corporate philanthropy, product market competitiveness, and stakeholders. Journal of Contemporary Accounting and Economics, 17(1). https://doi.org/10.1016/j.jcae.2020.100237
Khatri, I., Giskås, P. E., Kyrrø, A. K., & Kjærland, F. (2025). Corporate governance mechanisms and non-financial disclosure quality: Evidence from sustainability committee, external CSR assurance, and stakeholder engagement. International Review of Financial Analysis, 107. https://doi.org/10.1016/j.irfa.2025.104645
Kiliç, M. (2016). Online corporate social responsibility (CSR) disclosure in the banking industry: Evidence from Turkey. International Journal of Bank Marketing, 34(4), 550–569. https://doi.org/10.1108/IJBM-04-2015-0060
Lee, S. (2022). When Tensions Become Opportunities: Managing Accountability Demands in Collaborative Governance. Journal of Public Administration Research and Theory, 32(4), 641–655. https://doi.org/10.1093/jopart/muab051
Lee, S., & Ospina, S. M. (2022). A Framework for Assessing Accountability in Collaborative Governance: A Process-Based Approach. Perspectives on Public Management and Governance, 5(1), 63–75. https://doi.org/10.1093/ppmgov/gvab031
Levitt, H. M., Bamberg, M., Creswell, J. W., Frost, D. M., Josselson, R., & Suárez-Orozco, C. (2018). Journal article reporting standards for qualitative primary, qualitative meta-analytic, and mixed methods research in psychology: The APA publications and communications board task force report. American Psychologist, 73(1), 26–46. https://doi.org/10.1037/amp0000151
N. Almassri, A. (2024). Appreciating international scholarships’ potential impact in Palestine’s extreme context. International Journal of Educational Development, 110. https://doi.org/10.1016/j.ijedudev.2024.103118
Persakis, A., & Al-Jallad, R. T. (2024). The influence of corporate social responsibility and social values on bank performance: A global study. Borsa Istanbul Review, 24(4), 674–697. https://doi.org/10.1016/j.bir.2024.03.012
Ridder, H.-G. (2017). The theory contribution of case study research designs. Business Research, 10(2), 281–305. https://doi.org/10.1007/s40685-017-0045-z
Saha, S., Pappu, R., Ranjan, K. R., & Akhlaghpour, S. (2025). Donation type effects in corporate giving: A moderated dual mediation model. Journal of Business Research, 189. https://doi.org/10.1016/j.jbusres.2025.115195
Saputra, N., Putera, R. E., Zetra, A., Azwar, A., Valentina, T. R., & Mulia, R. A. (2026). Enhancing Public Management Through Integrity and Organizational Citizenship Behavior: A Systematic Review. International Journal of Public Administration, 1–16. https://doi.org/10.1080/01900692.2026.2614578
Schlunegger, M. C., Zumstein-Shaha, M., & Palm, R. (2024). Methodologic and Data-Analysis Triangulation in Case Studies: A Scoping Review. Western Journal of Nursing Research, 46(8), 611–622. https://doi.org/10.1177/01939459241263011
Thomann, E., Lieberherr, E., & Ingold, K. (2016). Torn between state and market: Private policy implementation and conflicting institutional logics. Policy and Society, 35(1), 57–69. https://doi.org/10.1016/j.polsoc.2015.12.001
Tomaszewski, L. E., Zarestky, J., & Gonzalez, E. (2020). Planning Qualitative Research: Design and Decision Making for New Researchers. International Journal of Qualitative Methods, 19. https://doi.org/10.1177/1609406920967174
van der Waal, J. W. H., & Thijssens, T. (2020). Corporate involvement in Sustainable Development Goals: Exploring the territory. Journal of Cleaner Production, 252. https://doi.org/10.1016/j.jclepro.2019.119625
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Monica Permata Ardi, Nazirwan Nazirwan, Fera Mutia (Author)

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Copyright Notice
An author who publishes in the journal "Jurnal Ilmiah Ekotrans & Erudisi" agrees to the following terms:
Author retains the copyright and grants the journal the right of first publication of the work simultaneously licensed under the Creative Commons Attribution-ShareAlike 4.0 License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal
Author is able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book) with the acknowledgement of its initial publication in this journal.
Author is permitted and encouraged to post his/her work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of the published work (See The Effect of Open Access).
All materials in this site are protected by the law. It is prohibited to quote a part of or all of this website contents for commercial purposes without the permission or consent of the editors.
If anyone finds one article or more in this journal violate or potentially violate one’s copyrights, please report to us through e-mail of Principle Contact.
Legal-formal aspects of accessing any information and manuscript in this journal website refer to the provision of license Creative Commons Attribution-Share Alike (CC BY-SA). Read more about the Creative Commons Attribution-ShareAlike 4.0 Licence here: https://creativecommons.org/licenses/by-sa/4.0/.
All information available in 'Jurnal Ilmiah Ekotrans & Erudisi' is academic in nature. 'Jurnal Ilmiah Ekotrans & Erudisi' is not responsible for loss due to the abuse of information in the website.
Information
Notice about change in the copyright policy of the journal 'Jurnal Ilmiah Ekotrans & Erudisi' : "From Volume 1, Nomor 1 onwards the copyright of the article published in the journal 'Jurnal Ilmiah Ekotrans & Erudisi' will be retained by the author"
Privacy Statement
The names and email addresses entered in this journal site will be used exclusively for the stated purposes of this journal and will not be made available for any other purpose or to any other party.















