Akuntansi Lingkungan: Solusi untuk Problematika Penerapan Corporate Social Responsibility di Indonesia
| Main Authors: | Carolina, Verani; Fakultas Ekonomi, Universitas Kristen Maranatha, Martusa, Riki; Fakultas Ekonomi, Universitas Kristen Maranatha, ., Meythi; Fakultas Ekonomi, Universitas Kristen Maranat |
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| Format: | Article application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
MAKSI
, 2012
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| Online Access: |
http://majour.maranatha.edu/index.php/maksi/article/view/613 |
Daftar Isi:
- The impact of the Lapindo mudflow in Sidoarjo (East Java) is getting worse. This disaster results Ketapang Elementary School building in Tanggulangin, Sidoarjo cracks. The school committee board urges the government, i.e. President Susilo Bambang Yudhoyono immediately issues a presidential regulation that related to this problem and relocates the school. Badan Penanggulangan Lumpur Sidoarjo (BPLS) has not been willing to afford compensation for there is no regulation which states the president was within the affected area map Lapindo mud.The disaster has decrease public confidence in the financial statements of companies that only focus on the company's ability to obtain profits without regard to social interests. Many social and environmental problems are not revealed in the company's financial statements that have been reported although many social and environmental issues as the negative impact of a public company’s operation. Accounting area should pay attention to this matter and play a role in addressing social and environmental issues as corporate social responsibility towards stakeholders.Accountants have concerned about environmental accounting. This concept is important because companies need to express information about social activities and environmental protection to the stakeholders. The company not only delivers financial information to investors and creditors of existing and prospective investors or the company's creditors, but also need to consider the social interests in which the company operates. Thus, corporate responsibility is not only to investors or to the creditors, but also to other stakeholders such as employees, customers, suppliers, governments, civil society, media, industry organizations, and other interest groups.The impact should be reported as an appearance of corporate responsibility to stakeholders. The low awareness of reporting environmental impacts is being caused by several problems reporting. Owing to the fact that the environmental accounting – a.k.a. sustainability reporting – is important, the company should improve its environmental report implementation. There are five ways to improve the reporting of environmental accounting: (1) assemble accounting standard setting environment, (2) force to apply the exiting reporting guidelines, (3) reward the company that had been running the corporate social responsibility and sustaining reporting, (4) run the environmental audits, and (5) develop good corporate governance mechanism to ensure implementation of environmental obligations.Kata kunci: Environmental Accounting, Corporate Social Responsibility, Sustainability Reporting and Good Corporate Governance.