PENERAPAN BIAYA TANGGUNG JAWAB SOSIAL PERUSAHAAN PADA PT BUKlT ASAM (PERSERO) TBK. TANJUNG ENIM

HELMIYANI, HELMIYANI and Saftiana, Yulia and Meirawati, Eka (2010) PENERAPAN BIAYA TANGGUNG JAWAB SOSIAL PERUSAHAAN PADA PT BUKlT ASAM (PERSERO) TBK. TANJUNG ENIM. Undergraduate thesis, Sriwijaya University.

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Abstract

The objectives of this research are I) to determine the types of costs that include the social costs at PT Bukit Asam (Persero) Tbk, 2) to determine the form of corporate social responsibility and disclosure in financial reporting, 3) and to identify socio-economic benefits of the application of accounting will awareness I commitment which is reflected in the social costs of social responsibility of PT Bukit Asam (Persero) TBk. Results of the research showed that PTBA have been carried out social responsibility well through various activities that have been done to the society, employees and the environment. But social responsibility reporting is only expressed in the fonn of a description and list of tables that costs are summarized in sustainability reports each year. And during the years 2007-2008 to corporate social responsibility has increased the company. Increased social responsibility is seen from the increasing social costs incurred by PTBA each year. This increase was caused by increased activity in mining operations that generate a lot of impact on the environment, society and the employees themselves. To overcome this problem the company issued a policy to increase their social responsibilities so that no party was hanned and avoid the emergence of negative sentiments against the company so that it can inhibit the perfonnance of the company. To improve corporate perfonnance, the authors recommend that companies begin to implement social and economic accounting in order to measure and report on the impact of corporate social responsibility and reporting methods used should outlay cost method.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Akuntansi Sosial Ekonomi, Tanggung Jawab Sosial Perusahaan, Biaya Sosial
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mr Halim Sobri
Date Deposited:	23 Mar 2020 01:56
Last Modified:	23 Mar 2020 01:56
URI:	http://repository.unsri.ac.id/id/eprint/28476

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