Tinjauan Terhadap Akuntansi Sosioekonomi Pada PT. Pupuk Sriwijaya (Persero) Palembang
DOI:
https://doi.org/10.31851/jmwe.v19i2.8929Abstract
ABSTRAK
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Tujuan dari penelitian ini adalah untuk menginvestigasi efek dari akuntansi sosioekonomi pada PT. Pupuk Sriwijaya (Persero) Palembang yang diharapkan dapat membantu manajemen dalam memecahkan masalah tanggungjawab sosialnya baik dari sudut pembiayaan, pencatatan sehingga besarnya biaya sosial dapat diketahui. Penelitian ini menggunakan kajian pustaka dan studi kasus. Hasil penelitian menunjukkan bahwa penerapan akuntansi sosioekonomi cukup relevan dan sangat bermanfaat bagi perusahaan dengan didukung tenaga ahli dan sumber lainnya. Implikasi dari penelitian ini adalah bahwa PT. Pupuk Sriwijaya (Persero) dapat menerapkan akuntansi sosioekonomi dan dapat disajikan dalam laporan pertanggungjawaban sosial.
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Kata Kunci : akuntansi sosioekonomi
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ABSTRACT
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The purpose of this study was to investigate the effects of socioeconomic accounting on PT. Pupuk Sriwijaya (Persero) Palembang which is expected to assist the management in solving the problem of social responsibility both in terms of financing, recording so that the amount of social costs can be known. This research uses literature review and case studies. The results show that the application of socioeconomic accounting is quite relevant and very beneficial for companies with the support of experts and other sources. The implication of this research is that PT. Pupuk Sriwijaya (Persero) can apply socioeconomic accounting and can be presented in social responsibility reports.
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Keywords : socioeconomic accountingReferences
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