PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DALAM AKUNTANSI SOSIAL EKONOMI PADA PT. PELABUHAN INDONESIA IV (Persero)
Kata Kunci:
Work Experience, Competence, Work Motivation and PerformanceAbstrak
Penelitian ini bertujuan untuk mengetahui penerapan Corpotare Social Responsibility dalam akuntansi sosial ekonomi pada PT. Pelabuhan Indonesia IV (Persero). Metode penelitian yang digunakan yaitu penelitian kualitatif dengan menggunakan jenis data primer berupa hasil wawancara dengan salah satu staff bagian TJSL di PT Pelabuhan Indonesia Regional IV (Persero). Data sekunder yang diperoleh dari file-file perusahaan seperti sejarah, visi misi perusahaan dan struktur organisasi. Sejauh ini mengenai Pengungkapan Corporate Social Responsibility (CSR) dalam Akuntansi Sosial Ekonomi telah dilakukan melalui pelaporan tahunan secara terus menerus dengan tujuan sebagai pengungkapan kepada masyarakat dan Stakeholder lainnya mengenai aktivitas-aktivitas pelaksanaan program CSR yang dilakukan PT. Pelindo Regional IV.
Hasil Penelitian menunjukkan bahwa pertanggungjawaban sosial dalam pengungkapan Corporate Social Responsibility (CSR) dalam Akuntansi Sosial Ekonomi perusahaan tersebut diungkapkan didalam laporan yang disebut dengan sustainability reporting, yang dimana Sustainability report sendiri membahas mengenai pelaporan perusahaan tentang tanggung jawabnya terhadap ekonomi, lingkungan, dan sosial yang akan mempengaruhi perusahaan secara keseluruhan. Dari aktivitas pelaksanaan program CSR yang dilakukan Pelindo kemudian dituangkan dalam bentuk laporan tahunan (annual report).
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