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Employee welfare is an interesting issue and phenomenon about CSR, because in general CSR is only carried out to external parties such as the community and the surrounding environment. Research on internal CSR disclosure, especially in the hospitality industry, is still rarely conducted. This study aims to determine the internal CSR activities of five-star hotels in the Kuta area, analyze the perceptions of hotel employees about the internal CSR activities carried out by the hotel, and compare the internal CSR activities with the GRI Standards. Sample respondents were selected by random sampling and data collection methods by questionnaire, interview, and documentation study. The data analysis technique used is descriptive qualitative data analysis and comparative descriptive qualitative data analysis. The results of the research prove that: 1) Internal CSR activities that have been carried out by five-star hotels in the Kuta area generally include providing health and employment dependents, visiting sick employees, making donations to employees who are in mourning, giving maternity leave. 2) Perceptions of hotel employees regarding internal CSR activities carried out by five-star hotels in the Kuta area generally agree that the hotel has conducted internal CSR activities based on social indicators on GRI Standards with a total of 9 aspects. 3) Based on a comparison between internal CSR activities and GRI Standards, interfa CSR that has been carried out by five star hotels in the Kuta Area is in accordance with GRI Standards.

PENGELOLAAN CORPORATE SOCIAL RESPONSIBILITY (CSR) INTERNAL BERDASARKAN PERSEPSI KARYAWAN HOTEL BINTANG LIMA DI WILAYAH KUTA