EVALUASI PENERAPAN AKUNTANSI TANGGUNG JAWAB SOSIAL PADA PT. PUPUK SRIWIDJAJA PALEMBANG

SISNAWATI, SISNAWATI and Saftiana, Yulia (2013) EVALUASI PENERAPAN AKUNTANSI TANGGUNG JAWAB SOSIAL PADA PT. PUPUK SRIWIDJAJA PALEMBANG. Undergraduate thesis, Sriwijaya University.

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Abstract

CSR is an activity that should be done by the company for the survival of a company, the social responsibility of an organization / company that consists of responsibilities to employees, customers, society, and environment. But too often companies do not carry out their social responsibilities in fnll on all four of these components and the presentation of social responsibility accounting report itself has not been properly tersajikan, reasonable and appropriate, Although there is no Standard in the presentation of corporate social responsibility. This study aims to, first analyze the application of accounting social responsibility on PT. Pusri in accordance with ISO 26000 and the second objective, namely, to assess how the presentation and format of accounting statements social responsibility conducted by PT. Pusri compared with the Global Reporting Initiative (GRI). The results showed that the social costs at PT. Pusri include social costs to employees, the environment, and society. The company has been carrying out its social responsibility to all three components, but of social responsibility to consumers have not been implemented PT. Pusri. In terms of CSR reporting agency Pusri create a separate CSR report from the annual financial statements perusaahan consists of Statements of Financial Posi t ion, Statement of Activities, and the Statement of Cash Flows, and Notes to the Financial Statements. Based on a comparison of CSR CSR report with GRI level measurements have revealed suistainability PT. Pusri amounted to 30.38%.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	CSR, the application of social responsibility accounting, reporting, social responsibility accounting, Standard ISO 2600, Global Reporting Initiative (GRI)
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:	18 Jan 2021 03:20
Last Modified:	18 Jan 2021 03:20
URI:	http://repository.unsri.ac.id/id/eprint/40332

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