INSTITUSIONALISASI AKUNTANSI SOSIAL PADA PERUM PERHUTANI BLITAR
Abstract: This study was
attempted to describe the institutionalization of social accounting in
Indonesian Forestry Company housing in Blitar. This project was a qualitative
research which applied case study as the method in order to comprehend the
institutionalization of social accounting in Indonesian Forestry Company
housing in Blitar in which the liability of its social activities was PKBL
(Partnership and Environment Development Program). The results revealed that
the social accounting institutionalization process in this program experienced
no significant problems; instead, the management provided great supports to the
implementation of this program, such as organizing a reconstruction program
every month, arranging training program for PKBL staff. In addition, this
program encouraged the implementation of new beneficial policies, such as the
guarantee provision on PKBL loan for customers and the customers’ exclusion in
life insurance. Nevertheless, some documents or regulations concerning the
implementation of PKBL activities could not be found completely in this study.
Kata Kunci: Institusionalisasi, Akuntansi Sosial, PKBL
Penulis: Diah Nurdiwaty, Ali
Djamhuri, Ari Kamayanti
Kode Jurnal: jpmanajemendd141295
