AKUNTANSI PERTANGGUNG JAWABAN SOSIAL PERUSAHAAN (CORPORATE SOCIAL RESPONSIBILITY) DAN PENYAJIANNYA DALAM LAPORAN KEUANGAN (Studi Kasus pada Perusahaan Daerah Air Minum Kabupaten Banyuwangi)
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Institusion
Universitas Muhammadiyah Malang
Author
Lestari, Wiwin Dwi Arti
Subject
HB Economic Theory
Datestamp
2012-05-09 02:05:51
Abstract :
Intention of this research is to explain and to flatten applying of sosial responsibility accounting (CSR) in company financial statement, analysing confession and measurement of social costs of arising out in company financial statement and also analyse determine best model among models of pelaporan existing social responsibility accounting in company. Analyzer used to identify and explain various social activities which company, social cost analysis according to social activity each and also its influence in company financial statement, analysing measurement and confession to social cost which have been released by company in financial statement, evaluating model reporting of social benefit and cost of company use four models, there are: Inventory Approach, Outlay Cost Approach, Social Program, Management Approach, dan Cost Benefit Approach. So that can determine best model which require to be applied as according to criterion of Perusahaan Daerah Air Minum Kabupaten Banyuwangi. Result of from this research is social activity form at this company is devided by 4 (four) that is social activity to officer, society, and environment. Confession of social cost for the officer, society, and environment confessed as revenue expenditure. Model reporting of social responsibility accounting which used matching with company criterion is model of Outlay Cost Approach. Perusahaan Daerah Air Minum Kabupaten Banyuwangi have done its social activity but company not yet donedissociation of report at the expense of which released, that goodness to officer, society, and environtment. So that invormation concerning social activity which have been done and axpense of which is generated ignorable by users (stakeholders).
Intention of this research is to explain and to flatten applying of sosial responsibility accounting (CSR) in company financial statement, analysing confession and measurement of social costs of arising out in company financial statement and also analyse determine best model among models of pelaporan existing social responsibility accounting in company. Analyzer used to identify and explain various social activities which company, social cost analysis according to social activity each and also its influence in company financial statement, analysing measurement and confession to social cost which have been released by company in financial statement, evaluating model reporting of social benefit and cost of company use four models, there are: Inventory Approach, Outlay Cost Approach, Social Program, Management Approach, dan Cost Benefit Approach. So that can determine best model which require to be applied as according to criterion of Perusahaan Daerah Air Minum Kabupaten Banyuwangi. Result of from this research is social activity form at this company is devided by 4 (four) that is social activity to officer, society, and environment. Confession of social cost for the officer, society, and environment confessed as revenue expenditure. Model reporting of social responsibility accounting which used matching with company criterion is model of Outlay Cost Approach. Perusahaan Daerah Air Minum Kabupaten Banyuwangi have done its social activity but company not yet donedissociation of report at the expense of which released, that goodness to officer, society, and environtment. So that invormation concerning social activity which have been done and axpense of which is generated ignorable by users (stakeholders).
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