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RECOGNITION, MEASUREMENT, PRESENTATION AND DISCLOSURE OF CORPORATE SOCIAL RESPONSIBILITY (CSR) COSTS PT. KAWASAN INDUSTRI MAKASSAR (PERSERO).

  • Academic Journal
  • Arif, Widyantono1 widyantonoarif@gmail.com
    Usman, Asri1 asriusman@unhas.ac.id
    Setiawan, Adil1 adilsetiawan05@gmail.com
  • Journal of Social Science (2720-9938). 2022, Vol. 3 Issue 3, p641-648. 8p.
  • Article
  • The study aims to determine and analyze the application of corporate social responsibility accounting at PT Kawasan Industri Makassar (Persero). This research is qualitative with a descriptive analysis approach. The results of the study indicate accounting practices (recognition, measurement, presentation, and disclosure) of the costs of corporate social responsibility by PT Kawasan Industri Makassar (Persero) are under the Basic Framework for the Preparation and Presentation of Financial Statements (KDPPLK). PT Kawasan Industri Makassar (Persero) already has a specific financial report that refers to SAK ETAP, which is oriented to the non-profit sector by establishing a Small Business and Cooperative Development Unit, which is now called the Partnership and Community Development Program Unit (PKBL) which has been edited by Public accounting firm. There are no normative rules related to the cost accounting for CSR and the importance of environmental and social factors, so the findings of this study have practical implications for other business actors who should have their own business units that focus on social and environmental aspects. [ABSTRACT FROM AUTHOR]
Additional Information
disclosure
measurement
presentation
recognition
Social responsibility
541219 Other Accounting Services
925120 Administration of Urban Planning and Community and Rural Development
913910 Other local, municipal and regional public administration
Copyright of Journal of Social Science (2720-9938) is the property of Ridwan Institute and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
1University of Hasanuddin, Makassar, Indonesia
2720-9938
10.46799/jss.v3i3.355
157972790

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