ANALISIS AKUNTANSI PERTANGGUNGJAWABAN SOSIAL PERUSAHAAN (CORPORATE SOCIAL RESPONSIBILITY) SERTA PELAPORANNYA DALAM LAPORAN KEUANGAN (Studi Kasus pada PT. Kutai Timber Indonesia Probolinggo)

Kuntum Wihdatu

Abstract


This research represent research having the character of case study deskripsi that is research depicting, to explain problems at accurate obyek is later;then solved pursuant to erudite concept which accepted in general. By taking title "SOCIAL ANALYSIS RESPONSIBILITY ACCOUNTING [of] COMPANY (CORPORATE SOCIAL RESPONSIBILITY) AND ALSO its REPORTING IN FINANCIAL STATEMENT" (Case Study at PT. Kutai Timber Indonesia, Probolinggo).
Intention of this research is to explain and to flatten applying of social responsibility accounting ( CSR) in company financial statement, analysing confession and measurement of social costs of arising out in company financial statement and also analyse and also determine best model among models of palaporan existing social responsibility accounting in company.
Analyzer used to identify and explain various social activitys 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 model, that is : Inventory Approach, Outlay Cost Approach, Program Management of Approach, and Cost Benefit Approach. So that can determine best model which require to be applied as according to criterion of PT. Kutai Timber Indonesia of Probolinggo.
Result of from this research is social activity form at this company is divided by 4 (four) that is social activity to employees / officer, society, and environment. Confession of social cost for the employees of / officer, society, and environment confessed as expenditure revenue ( expenditure of earnings / expenditure of production). Model reporting of social responsibility accounting which used matching with company criterion is model of Outlay Cost Approach. PT. Kutai Timber Indonesia have done its social activity but company not yet donedissociation of report at the expense of which released, that goodness to employees/ officer, environment and also society. So that information concerning social activity which have been done and expense of which is generated ignorable by users (stakeholders).

 

Keyword : Aktivitas Sosial, Biaya Sosial, dan Laporan Keuangan

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/340/jiptummpp-gdl-s1-2009-kuntumwihd-16962-PENDAHUL-N.pdf


Keywords


Aktivitas Sosial; Biaya Sosial; dan Laporan Keuangan