AKUNTANSI SOSIAL SERTA PENYAJIANNYA DALAM LAPORAN KEUANGAN PADA PT PLN (PERSERO) WILAYAH KALIMANTAN SELATAN DAN KALIMANTAN TENGAH

Meirina Eka Maryati

Abstract


This research represent case study at PT PLN ( Regional Persero) of Kalimantan South and of Kalimantan Middle with title " Social Accountancy And also its Presentation In Financial Statement At PT PLN ( Regional Persero) of Kalimantan South and of Kalimantan Middle". Intention of this research is to know how treatment of social accountancy at company, do have as according to accountancy principle accept public and how its presentation in financial statement.
Analysis the used is to explain treatment of social accountancy is which during the time conducted by company, later; then identify social cost released by company by comparing measurement, confession, and reporting exist in company with accountancy standard accept public.
From result of research, execution of social responsibility of company have been executed by company among others related to environment and society. just Only in social responsibility reporting of company not yet mentioned social cost related to labour. For the treatment of social accountancy of company have as according to accountancy standard accept public.
Company have also made social responsibility reporting. Pursuant to conclusion above, writer suggest that company better report social responsibility reporting of the company in financial statement as additional report.

 

Keyword : Akuntansi Sosial, Laporan keuangan

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/339/jiptummpp-gdl-s1-2009-meirinaeka-16903-PENDAHUL-N.PDF


Keywords


Akuntansi Sosial; Laporan keuangan