THE ROLE OF ACCOUNTANTS IN IMPLEMENTATION CORPORATE SOCIAL RESPONSIBILITY AT HOSPITAL Dr. H. MOH. ANWAR SUMENEP DISTRICT

Syahril Syahril; Isnani Yuli Andini

doi:10.31106/jema.v14i02.509

Authors

Syahril Syahril
Isnani Yuli Andini

DOI:

https://doi.org/10.31106/jema.v14i02.509

Abstract

Internal accountants has critical leverage to encourage hospitals to be involved in activities such as social or corporate social responsibility.This study aims to examines the role of internal accountants in the implementating of corporate social responsibility at RSUD Moh. Anwar Sumenep District. Research uses descriptive (qualitative) approach to interpret and describe data that obtained from observation, interview and documentation. This research concludes that RSUD Moh. Anwar Sumenep District does not have a clear standard about corporate social responsibility. Its only depends on the willingness of the organization, not an obligation to disclose in hospital financial statements. Internal accountant who is in charge of performing systematic and objective analysis and assessment on the operation and control of company's activities is needed to encourage companies to carry out social responsibility. Researcher suggest that governments needs to increasing their concern toward this issues whether in the form of programs, policies, regulations or awards of the social environment.

Keywords: Internal Accountant, Corporate Social Responsibility, Hospital

References

Adam, Carol A.; Hill, Wan Ying; Roberts, Clare B. (1997). Corporate Social Reporting Practices in Western Europe: Legitimating Corporate Behavior. The British Accounting Review Vol. 30, Issue 1 pp. 1-21. Accessed from http://www.sciencedirect.com/science/article/pii/S0890838997900603.

Andrew, B.H.; Gul, F.A.; Guthrie, J.E.; Teoh, H.Y. (1989). A Note of Corporate Social Disclosure Practise in Developing Cotries: The Cases of Malaysia and Singapore. The British Accounting Review, Vol.21, Issue 4, pp. 371-376. Accessed from http://www.sciencedirect.com/science/article/pii/0890838989900346.

Astuti. (1998). Analisa Pengaruh Akuntan Intern Terhadap Evaluasi Perusahaan pada Masalah Sosial, Skripsi tidak diterbitkan, Fakultas Ekonomi Universitas Gajayana Malang.

Belkaoui, Ahmed Riahi. (2000). Teori Akuntansi, Buku I, Terjemahan Sarwata dkk, Jakarta : Salemba Empat.

Harahap, SofyanSyafri. (1988), Sosio Economic Accounting (SEA) :Menyoroti Etika dan Tanggung jawab Sosial Perusahaan, Majalah Akuntansi No. 3 Bulan Maret.

Hartadi, Bambang. (1991). Internal Auditing: Suatu

TinjauanSistem Informasi Manajemen dan Cara Pelaporannya. Yogyakarta : Andi Offset.

Henny and Murtanto. (2001). Analisis Pengungkapan Sosial Pada Laporan Tahunan Media Riset Akuntansi, Auditing dan Informasi. Jakarta : Universitas Trisakti.

Hendriksen, Eldon, S. (1994). Accounting Theory, Third Edition, London : McGraw-Hill.

Hendriksen, Eldon, S. and Van Breda, Michael F. (2000). Accounting Theory, Edisi Kelima, Terjemahan hermawan Wibowo dan Editor Lindon Saputra. Batam : Interaksara.

Ikatan Akuntan Indonesia. (1999). Standar Akuntansi Keuangan. Jakarta : Salemba Empat.

ISO 26000 Tahun 2010 tentang Standar Internasional CSR.

Moelong, Lexy. (2011). Metodologi Penelitian Kualitatif. Bandung: PT Remaja

Nurdizal M. Rachman, Asep Efendi, Emir Wicaksana. (2011). Panduan Lengkap Perencanaan CSR. Jakarta : Penebar Swadaya Swadaya Cetakan 1.

Rahmatullah and Trianita Kurniawati. (2011). Panduan Praktis Pengelolaan CSR. Yogyakarta : Samudra Biru.

Syahril. (2017). Peranan Akuntan Dalam Pelaksanaan Akuntansi Sosial di Perusahaan. Proseding Universitas Wiraraja Sumenep. Jurnal Bisnis dan Akuntansi Vol. 7, No. 1. Accessed from http://ejournal.wiraraja.ac.id/index.php/FEB/article/view/344/302.

Suharto, Edi. (2008). Corporate Social Responsibility. Bandung : Alfabeta.

Sugiyono. (2008). Metode Penelitian Kuantitatif Kualitatif dan R&D. Bandung : Alfabeta.

Sukardi, David. (2009). Manajemen Strategi. Yogyakarta : Graha Ilmu.

Wibisono, Yusuf. (2004). Analisis Sosioligis Terhadap Implementasi CSR Pada Masyarakat Indonesia. Jakarta : PT Bumi Aksara.

Undang-Undang No. 40 Tahun 2007 tentang Perseroan Terbatas.

Undang-Undang No. 25 Tahun 2007 tentang Penanaman Modal.

Undang-Undang No. 20 Tahun 2008 tentang Usaha Mikro, Kecil dan Menegah.