AKUNTANSI PERTANGGUNGJAWABAN SOSIAL PERUSAHAAN (CORPORATE SOCIAL RESPONSIBILITY) DAN PENYAJIANNYA DALAM LAPORAN KEUANGAN (Studi Kasus Pada PT. PLN (Persero) Distribusi Jawa Timur Area Pelayanan dan Jaringan Malang)

Main Author: Retnaningtiyas, Puji
Format: Thesis NonPeerReviewed
Terbitan: , 2013
Subjects:
Online Access: http://eprints.umm.ac.id/14838/
ctrlnum 14838
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format Thesis:Thesis
Thesis
PeerReview:NonPeerReviewed
PeerReview
author Retnaningtiyas, Puji
title AKUNTANSI PERTANGGUNGJAWABAN SOSIAL PERUSAHAAN (CORPORATE SOCIAL RESPONSIBILITY) DAN PENYAJIANNYA DALAM LAPORAN KEUANGAN (Studi Kasus Pada PT. PLN (Persero) Distribusi Jawa Timur Area Pelayanan dan Jaringan Malang)
publishDate 2013
topic HB Economic Theory
HG Finance
url http://eprints.umm.ac.id/14838/
contents The purpose of research is to describe the social activities of the company, according to analyzing the social costs of social activity, analyze the recognition and measurement of social costs incurred in the financial statements, analyzing, and reporting social performance to determine the most likely to report the use of social activities undertaken by the company. Researchers used the data of social accountability report and the financial statements of PT PLN (Persero) East java Distribution Service Area and Malang Network 2010-2012. Based on the survey results revealed that the company has been doing social activities which include contributions to the employees, the public, and the environment. recognition of the social costs arising accrual basis, based on the value at the measurement date of the transactions, and reporting in the financial statements. And reporting that allows used to report the social activities of the company are using the approach Cost Approach.
id IOS4109.14838
institution Universitas Muhammadiyah Malang
institution_id 136
institution_type library:university
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library Perpustakaan Universitas Muhammadiyah Malang
library_id 546
collection UMM Institutional Repository
repository_id 4109
city MALANG
province JAWA TIMUR
repoId IOS4109
first_indexed 2017-03-21T02:43:11Z
last_indexed 2017-03-21T02:43:11Z
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