Permatasari, Meirna Puspita (2017) Akuntansi Pertanggungjawaban Sosial Pada Socio-Enterprise: Studi Etnometodologi Di Ruang Belajar Aqil (RBA). Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini dilatarbelakangi oleh minimnya pembahasan akuntansi pertanggungjawaban sosial dari sisi entitas socio-enterprise. Pemilihan socio-enterprise sebagai jenis entitas yang diteliti didasari oleh fokus utama aktivitas mereka yaitu penciptaan nilai sosial. Penelitian ini bertujuan untuk menjelaskan akuntansi pertanggungjawaban sosial pada socio-enterprise melalui studi di Ruang Belajar Aqil (RBA). Penelitian ini menggunakan pendekatan kualitatif melalui studi etnometodologi. Penggunaan etnometodologi bertujuan untuk mempelajari praktik akuntansi pertanggungjawaban sosial dalam keseharian RBA. Etnometodologi membantu menemukan alasan rasional yang mendasari individu-individu dalam sebuah entitas untuk melakukan aktivitas akuntansi pertanggungjawaban sosial. Hasil penelitian menunjukkan bahwa akuntansi pertanggungjawaban sosial di socio-enterprise RBA berbeda dengan yang dilakukan oleh perusahaan. Keunikan akuntansi pertanggungjawaban sosial di RBA antara lain (1) penggunaan akad sebagai dasar pengelolaan donasi; (2) pengelolaan dan pencatatan sumber daya sesuai kebutuhan; (3) standar pelaporan adalah kebutuhan informasi pengguna; (4) pelaporan kebermanfaatan; (5) saldo akhir yang ideal adalah nol rupiah dan; (6) pengamalan nilai-nilai entitas dalam proses pelaporan. Kesadaran atas peran manusia menjadi landasan setiap aktivitas akuntansi pertanggungjawaban sosial yang dilakukan. Orientasi dari proses akuntansi pertanggungjawaban sosial RBA adalah kebermanfaatan bagi masyarakat. Kebermanfaatan tersebut salah satunya diupayakan melalui pengungkapan informasi entitas yang relevan, andal, transparan, dan akuntabel. Dengan demikian, pengungkapan informasi merupakan wujud dari tanggung jawab sosial itu sendiri. Lebih jauh lagi, akuntansi pertanggungjawaban sosial yang berdasarkan kesadaran dapat menggeser motif memperoleh keuntungan jangka panjang (enlightened self-interest) menjadi kesadaran untuk bertanggungjawab sesuai tujuan penciptaan manusia (enlightened self-responsibility).
English Abstract
The background of this research is the limited discourse of social responsibility accounting from socio-enterprise perspective. Socio-enterprise is chosen as the scrutinized entity based on its main focus to create social value. The aim of this research is to explain how social responsibility accounting in a socio-enterprise is perceived and practiced through the study at Ruang Belajar Aqil (RBA). This research used qualitative approach conducted through ethnomethodology study. Ethnomethodology was used to study the practice of social responsibility accounting of RBA on a daily basis. Ethnomethodology helped to find out the rationales underlying the practice of social responsibility accounting of an entity. The result shows that social responsibility accounting practice of RBA as a socio-enterprise is different from the one applied in corporations. The uniqueness of social responsibility accounting practiced at RBA are (1) the establishment of aqad as the provision of donation management; (2) management and recording of resources based on needs; (3) information needs of user acted as reporting standard; (4) report of benefits or usefulness; (5) ideal final balance is nil and; (6) practice of organizational values throughout the whole reporting process. Awareness of the role of human being stands as the foundation for doing the whole practice of social responsibility accounting. The social responsibility accounting process at RBA is oriented to being beneficial for society. One effort carried forward to realise the benefit for society is to disclose relevant, reliable, transparent, and accountable information of the entity. Hence, the disclosure of information is a true form of social responsibility itself. Furthermore, social responsibility accounting based on awareness can shift the motive of earning long-term profit (enlightened self-interest) into awareness to take responsibility according to the purpose of human creation (enlightened self-responsibility).
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2017/775/051800718 |
| Uncontrolled Keywords: | Tanggung Jawab Sosial, Akuntansi Pertanggungjawaban Sosial, Socio-Enterprise, Kesadaran, Kebermanfaatan |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Yusuf Dwi N. |
| Date Deposited: | 31 Jan 2018 08:00 |
| Last Modified: | 03 Nov 2021 03:07 |
| URI: | http://repository.ub.ac.id/id/eprint/8632 |
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