Utami, Elza Rahmania Dwi (2017) Analisis Pengungkapan Corporate Social Responsibility Dalam Perspektif Shariah Enterprise Theory Sebagai Wujud Akuntabilitas Perusahaan. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk mengetahui dan memahami model corporate social responsibility disclosure pada KSPPS “BTM Surya Melati Abadi” Jawa Timur. Selain itu, penelitian ini juga bertujuan untuk memahami tingkat kesesuaian CSRD inidengan konsep dan karakteristik shariah enterprise theory. Metode kualitatif digunakan sebagai desain penelitian dengan melakukan wawancara yang melibatkan lima informan, yaitu ketua pengurus, sekretaris, koordinator pengawas koperasi, manajer, dan staf manajer bagian akuntansi. Hasil penelitian ini menunjukkan bahwa laporan CSRD ini secara keseluruhan telah sesuai dengan konsep SET, kecuali akun alokasi pembagian zakat maal.
English Abstract
This research aims to understand the model of corporate social responsibility disclosure at KSPPS “BTM Surya Melati Abadi” East Java. In addition, the study is also projected to examine the conformity level of this CSRD with the concepts and characteristics of sharia enterprise theory. The data of this qualitative study are collected through interview involving five informants: chairman of the board, secretary, coordinator of the supervisors, manager, and staff of the accounting manager. The result of the study indicates that CSRD as a whole has been reported in accordance with the concept of SET, except on the account of zakat maal distribution.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2017/295/051705822 |
| Uncontrolled Keywords: | Corporate social responsibility disclosure, Shariah enterprise theory, Akuntabilitas |
| Subjects: | 600 Technology (Applied sciences) > 658 General management > 658.4 Executive management > 658.408 Social responsibility of executive management |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Yusuf Dwi N. |
| Date Deposited: | 15 Aug 2017 07:21 |
| Last Modified: | 04 Nov 2021 02:31 |
| URI: | http://repository.ub.ac.id/id/eprint/1363 |
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