GOING CONCERN DALAM PERSPEKTIF FILOSOFI SULAPA EPPA
Kata Kunci:Going Concern, Philosophy of Sulapa Eppa, Corporate social responsibility.
AbstrakSensitivity to the environment is one of the indicators for the company's business continuity(goingconcern)because paying attention to the environment will have a good impact on the companyand society. This research aims to determine the application of philosophysulapa eppa'become the conceptual basis for companiesgoing concernin implementing corporate social responsibility (CSR). Conducted at PTP. Nusantara XIV (Persero) PG Camming in Bone Regency. Used primary data sourced from interviews, observations, documentation, and secondary data sourced from companies and journals. This research used a qualitative method with a phenomenological approach because it was desired to see how companies interpret philosophical values ofsulapa eppain carrying out their social responsibility to maintain business continuity and triangulate data to sort out information related to research. The results of the research showed that the values contained in the eppa sulapa philosophy teach us to respect nature and the environment. CSR PG Camming's activity is the existence of facilities that can be used by the community. Its waste management got a blue PROPER rating which means effort in managing waste and the environment has followed regulations. Paying attention to environmental sensitivity by implementing CSR in terms of waste management had a good impact on the community and the company's environment so that it could drivegoing concern.