SOCIAL ACCOUNTING AND SOCIAL PERFORMANCE MEASUREMENT IN CORPORATE SOCIAL RESPONSIBILITY
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Abstract
Social accounting is necessary for the company as a form of corporate social responsibility towards the environment. In social accounting, it is important to identify social/environmental costs to show the true costs of business inputs and processes and ensure profitability. The social/environmental performance must be measured and evaluated to see if the results achieved are in accordance with what was planned. Social/environmental performance measurement should pay attention to quantitative and qualitative elements, as well as in-process and end-of-process measures so that the measurement system can be optimized.
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Renaldo, N., Suhardjo, Putri, I. Y., Juventia, J., & Nur, N. M. (2021). Penilaian Harga Saham Hijau Perusahaan Sektor Industri Barang Konsumsi Tahun 2015-2019. Procuratio: Jurnal Ilmiah Manajemen, 9(3), 283–298.
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Suyono, Suhardjo, Renaldo, N., Sudarno, & Sari, S. F. (2021). Faktor-faktor yang mempengaruhi Corporate Social Responsibility dan Nilai Perusahaan. Procuratio: Jurnal Ilmiah Manajemen, 9(1), 88–100.
Astuti, Sri dan Ichsan Setiyo Budi, 2002. Akuntansi Biaya Lingkungan: Suatu Konsep dan Permasalahannya, Artikel, Media Akuntansi, Edisi 28, September.
Balley E. paul, 1991. Full Cost Accounting for Life Cycle Costs-A Guide for Engineers and Financial Analysits, Environmental Finance, Spring.
Belkoui, Ahmed Riahi, 2002. Teori Akuntansi, Edisi Terjemahan, Erlangga, Jakarta.
Bringer, R.P. and D. M. Benforado, 1994. Pollution Prevention and Total Quality Environmental Management, Journal of Economic Perspective.
Chandra, T., Renaldo, N., & Putra, L. C. (2018). Stock Market Reaction towards SPECT Events using CAPM Adjusted Return. Opción, Año 34(Especial No.15), 338–374.
Haniffa, Ross, 2002. Social Reporting Disclosure: An Islamic Perspective, Indonesian Management and Accounting Research.
Irawan, Agus Bambang, 2001. Analisa Kemungkinan Penerapan Environtmental Costing di Indonesia, Lintasan Ekonomi, Vol.XVIII, No. 1, Januari.
Purwanto, Andie Tri, 2003. Pengukuran Kinerja Lingkungan, http://andietri.tripod.com
Putnam, David, 2002. ISO 14031: Environtmental Performance Evaluation; Draft Submitted to Confederation of Indian Industry, Journal, Sepetmber
Putri, I. Y., Renaldo, N., Andi, Fransisca, L., Suhardjo, Suyono, & Erwin. (2022). Sustainability Report Disclosure and Profitability as a Strategy to Increase Future Firm Value in the Indonesian Banking Sector. International Journal of Advanced Multidisciplinary Research and Studies, 2(1), 100–104.
Renaldo, N., Hafni, L., Hocky, A., Suhardjo, & Junaedi, A. T. (2022). The Influence of Digital Technology and Efficiency Strategy on Business Sustainability with Quality Management as Moderating Variables. In 2nd International Conference on Business & Social Sciences (p. 1464).
Renaldo, N., Sudarno, S., & Hutahuruk, M. B. (2020). Internal Control System Analysis on Accounts Receivable in SP Corporation. The Accounting Journal of Binaniaga, 5(2), 73. https://doi.org/10.33062/ajb.v5i2.382
Renaldo, N., Sudarno, S., Hutahuruk, M. B., Suyono, & Suhardjo. (2021). Internal Control System Analysis on Accounts Receivable in E-RN Trading Business. The Accounting Journal of Binaniaga, 6(2), 81–92. https://doi.org/10.33062/ajb.v5i2.382
Renaldo, N., Suhardjo, Putri, I. Y., Juventia, J., & Nur, N. M. (2021). Penilaian Harga Saham Hijau Perusahaan Sektor Industri Barang Konsumsi Tahun 2015-2019. Procuratio: Jurnal Ilmiah Manajemen, 9(3), 283–298.
Renaldo, N., Suhardjo, Putri, I. Y., Sevendy, T., & Juventia, J. (2021). Penilaian Harga Saham Berbasis Web pada Perusahaan Sektor Aneka Industri Tahun 2020. Kurs: Jurnal Akuntansi, Kewirausahaan Dan Bisnis, 6(1), 91–102. Retrieved from http://www.ejournal.pelitaindonesia.ac.id/ojs32/index.php/KURS/article/view/1309/711
Sahid, 2002. Akuntansi Lingkungan: Info Jakstra Good Governance, Pemeriksa, No. 86.
Sudarno, Renaldo, N., Hutahuruk, M. B., Suhardjo, Suyono, Putri, I. Y., & Andi. (2022). Development of Green Trident Measurements to Improve Environmental Performance: Literature Study. International Journal of Advanced Multidisciplinary Research and Studies, 2(1), 53–57.
Suyono, Suhardjo, Renaldo, N., Sudarno, & Sari, S. F. (2021). Faktor-faktor yang mempengaruhi Corporate Social Responsibility dan Nilai Perusahaan. Procuratio: Jurnal Ilmiah Manajemen, 9(1), 88–100.
Published
2022-11-30
How to Cite
RENALDO, Nicholas et al.
SOCIAL ACCOUNTING AND SOCIAL PERFORMANCE MEASUREMENT IN CORPORATE SOCIAL RESPONSIBILITY.
International Conference on Business Management and Accounting, [S.l.], v. 1, n. 1, p. 10-16, nov. 2022.
Available at: <https://ejournal.pelitaindonesia.ac.id/ojs32/index.php/ICOBIMA/article/view/2742>. Date accessed: 31 mar. 2023.
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Articles
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