Open AccessINSTITUSIONALISASI AKUNTANSI SOSIAL PADA PERUM PERHUTANI BLITAR
Author(s) -
Diah Nurdiwaty,
Ali Djamhuri,
Ari Kamayanti
Publication year - 2014
Publication title -
el muhasaba: jurnal akuntansi/el muhasaba : jurnal akuntansi
Language(s) - English
Resource type - Journals
eISSN - 2442-8922
pISSN - 2086-1249
DOI - 10.18860/em.v5i1.2832
Subject(s) - institutionalisation , accounting , business , accountability , social accounting , political science , accounting information system , law
Title: [Institutionalization of Social Accounting in Perum Perhutani Blitar] This study attempt to capture the institutionalization of social accounting in Perum Perhutani Blitar. The research is a qualitative case study as the methods used to understand the institutionalization of social accounting in Perum Perhutani Blitar. Where is the accountability for the social activities of the Partnership. The results of this study are not encountered obstacles to the institutionalization of social accounting, but instead there are some encouragements that given to the implementation of the social accounting. Another finding is the presence of several new policies when social accounting is implemented, although there are also several findings related to not finding some documents or regulations on the implementation of activities of social activities (CSR) as a whole.