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Implementasi Akuntansi Lingkungan dalam Pelaksanaan CSR pada Pabrik Gula Lestari

Prosiding Seminar Nasional Multidisiplin

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Title Implementasi Akuntansi Lingkungan dalam Pelaksanaan CSR pada Pabrik Gula Lestari
 
Creator Ambarwati, Ambarwati
Moedjiono, Moedjiono
Supheni, Indrian
 
Description Environmental accounting is part of CSR that can not be separated. The responsibility of a company, is not carried out with the concept of phylantropi alone. But should also focus on good environmental conditions, making a positive impact for employees and the surrounding community. This study aims to analyze the implementation of environmental accounting in the implementation of CSR in the sugar mills Lestari. This type of research is categorized into research with qualitative descriptive method. The research object is the enterprise (SOE) industries under PTPN X, Sugar Factory Lestari. One based on primary data obtained directly from your internal PG. Lestari and secondary data obtained from interviews with the community.
The results of this study showed that the Sugar Factory Lestari has implemented CSR or better known as the Partnership (the Partnership Program and Community Development), but still there must be improvements in waste treatment process in order to get a better result again and be awarded PROPER higher again , Similarly, for the implementation of social responsibility embodied in various social activities, to be further enhanced. And foremost, there needs to be a change in the reporting of environmental costs should be reported separately but complement the period-end financial statements.
 
Publisher FAKULTAS EKONOMI UNIVERSITAS ISLAM KADIRI
 
Date 2018-11-12
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://ejournal.uniska-kediri.ac.id/index.php/CendekiaAkuntansi/article/view/282
 
Source Jurnal Ilmiah Cendekia Akuntansi; Vol 4 No 2 (2016): Jurnal Ilmiah Cendekia Akuntansi; 1=10
 
Language eng
 
Relation https://ejournal.uniska-kediri.ac.id/index.php/CendekiaAkuntansi/article/view/282/218
 
Rights Copyright (c) 2016 Jurnal Ilmiah Cendekia Akuntansi