CORPORATE SOCIAL RESPONSIBILITY: UPAYA MEMAHAMI ALASAN DIBALIK PENGUNGKAPAN CSR BIDANG PENDIDIKAN
Abstract: Corporate Social
Responsibility (CSR) is a corporate commitment to include social and
environmentalaspects into every operation. Thus, corporate responsibility is
not longer confined tothe company's financial responsibility towards the
shareholdernya, but more broadly tostakeholders as a whole. The main concept of
CSR is sustainable development, which means anactivity carried out more than
just philantropy or charity events. Since made regulationsregarding the
activities relating to Corporate Social Responsibility (CSR), ie in Act No. 40
year2007 regarding Limited Liability Companies, CSR has now become a liability
law for thecompany in Indonesia. Therefore, now many companies those carry out
those activities.Nevertheless, in accounting there has been no clear rule
regarding the reporting of CSRactivities. IAI itself, in SFAS No. 1, implicitly
conveys that the company can also provideadditional reports on matters which is
added value in their financial statements. This study aimsto analyze and
compare the various CSR activities undertaken in education by several
leadingcompanies in Indonesia. The method used is the method of Library Studies
(Library Research).Therefore, the object of research include the Annual Report
and Sustainability Report (if any),and other articles related to that can be
obtained online or through other sources. Ten companieshave been used as a
sample research report or include elements of CSR into the company'sAnnual
Report, although the actual reporting on matters such as CSR is still highly
voluntary. Theresults obtained showed that each company has a flagship program
different associated with theirCSR activities to the field of education.
Penulis: Dea Cendani
Naraduhita, Tjiptohadi Sawarjuwono
Kode Jurnal: jpakuntansidd120433
