Akuntansi Sosial: Suatu Tinjauan Mengenai Pengakuan, Pengukuran dan Pelaporan Externalities dalam Laporan Keuangan

Sri Murni

Abstract


The purpose of this paper is to conduct a review of the recognition, measurement and reporting of social accounting, especially regarding externalities which includes social benefits and social cost. This article will discuss the introduction, objectives and corporate responsibility, corporate social responsibility, social accounting, ekternalities, problem recognition, measurement and reporting of externalities, social accounting application prospect in Indonesia and conclusions. The conclusion that can be drawn is that the company must carry out social responsibility as a sign of social responsibility towards the environment. And accounting knowledge should be further developed to gain the framework and the basis for the concept of socially-oriented reporting.

 


Keywords


Social Accounting; Externalities; Social Benefit; Social Cost

Full Text:

Download Article

References


APB Statement No. 4. 1971. Basic Concept and Accounting Principles Underlying Financial Statement of Business Enterprises.

Belkoui, Ahmed. 1981. Accounting Theory, Harcort Brace Javanovich, Inc.

Edward, James Don dan Homer A. Black. 1976. The Modern Accountant’s Handbook, Irwin Homewood, Illionois,.

Freedman, Martin. 1989. Social Accounting, dalam Behavioral Accounting oleh Siegal Ramanauska, Cincinati, Ohio, South-Western Publishing Co.,.

Glueck, Wiliam F. dan Lawrence F. Jauch. 1984. Business Policy and Strategic Management, Fourth Edition, Mc. Graww-Hill Book Company.

Gray, Edmund R., dan Larry R. Smeltzer. 1990. Management: The Competitive Edge, New York: Maxwell MecmillanPublishing.

Hopfenbeck, Waldemar. 1992. The Green Revolution: Lesson in Environmental Excelence, New Jersey: Prentice Hall, Inc.

Harahap, Sofyan Syafri. 1999. Teori Akuntansi, Jakarta: Raja Grafindo Persada.

Ikatan Akuntan Indonesia (IAI). 1998. Standar Akuntansi Keuangan, Jakarta: Penerbit Salemba Empat, (Per Juli).

Indiani, Anastasia Friska. 1998. Akuntansi Sosial Ekonomi: Masalah Pengukuran dan Pelaporannya, UNS, Skripsi, tidak dipublikasikan.

Mathew, M. R., dan M.H.B. Perera. 1996. Accounting Theory and Development, Third Edition, Thomas Nelson Australia,.

Parker, Lee D, Kenneth R. Ferris dan David T. Outley. 1989. Accounting for the Human Factor, Prentice Hall of australia Pty.Ltd.

Purwono. 2000. Akuntansi Lingkungan Suatu Tinjauan Dalam Menghadapi Era Globalisasi dan Prospek Penerapannya di Indonesia, UNS, Skripsi, tidak dipublikasikan.

Yudiani, Anastasia Friska. 2000. Akuntansi Sosial Ekonomi: Pengukuran dan Pelaporannya, UNS, Skripsi, tidak dipublikasikan.

Yuniati, Titi. 1998. Akuntansi Lingkungan: Pengidentifikasian, Pengukuran dan Pelaporan, UNS, Skripsi, tidak dipublikasikan.

Willis, Allan. 1997. Counting the Cost, CA Magazine, April.


Article Metrics

Abstract view : 534 times
Download Article - 623 times

Refbacks

  • There are currently no refbacks.




Office:
Certified Public Accountant (CPA) Test Centre Room
Gedung Ki Bagus Hadikusuma (E4) Lantai 2 Pojok Barat, Universitas Muhammadiyah Yogyakarta,
Jalan Brawijaya (Lingkar Selatan), Tamantirto, Kasihan, Bantul, Daerah Istimewa Yogyakarta, Indonesia
Website: journal.umy.ac.id/index.php/ai - E-mail: jai@umy.ac.id
Phone: +62 274 387 656 (ext: 334)

Journal of Accounting and Investment is licensed under Creative Commons Attribution 4.0 International License.