2018
DOI: 10.31227/osf.io/36ryg
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Konsep Tanggung Jawab Sosial Dan Lingkungan Perusahaan Dan Social and Environmental Accounting Sebagai Wujud Implementasi Enterprise Theory

Abstract: Currently there is a change in the paradigm of business. Business concepts that run the corporate should be followed by corporate social and environmental responsibility. Corporate are required to pay attention to social and environmental impacts of corporate activities. Accounting practices also undergo a change which is currently emerging concept of social and environmental accounting. Social and environmental accounting tries to incorporate social factors and environmental factors into accounting practices.… Show more

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Cited by 4 publications
(6 citation statements)
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“…Selain itu, pemangku kepentingan yang terdapat di luar perusahaan meliputi konsumen, supplier, pesaing, pemerintah, dan masyarakat umum harus juga dilihat kepentingannya terhadap operasional perusahaan. Perusahaan sekarang ini, selain memikirkan manfaat ekonomi (profitabilitas perusahaan) perlu juga memastikan bahwa aktivitas perusahaan berjalan sesuai norma dan hukum dan standar yang berlaku bagi masyarakat tempat perusahaan berada (Kurniawan, 2018).…”
Section: Konsep Sosial Dan Lingkungan Perusahaanunclassified
“…Selain itu, pemangku kepentingan yang terdapat di luar perusahaan meliputi konsumen, supplier, pesaing, pemerintah, dan masyarakat umum harus juga dilihat kepentingannya terhadap operasional perusahaan. Perusahaan sekarang ini, selain memikirkan manfaat ekonomi (profitabilitas perusahaan) perlu juga memastikan bahwa aktivitas perusahaan berjalan sesuai norma dan hukum dan standar yang berlaku bagi masyarakat tempat perusahaan berada (Kurniawan, 2018).…”
Section: Konsep Sosial Dan Lingkungan Perusahaanunclassified
“…Algoritma Base64 merupakan salah satu algoritma untuk Encoding dan Decoding suatu daya ke dalam format ASCII yang didasarkan pada bilangan dasar 64 atau bisa dikatakan sebagai suatu metode yang digunakan untuk melakukan encoding (penyandian) terhadap data binary [4]. Umumnya digunakan pada berbagai aplikasi seperti e-mail via MME, data XML, atau untuk keperluan encoding URL Terdapat penelitian dimana algoritma yang digunakan adalah algoritma Tiny Encryption Algorithm.…”
Section: Aplikasi Pengamanan Data Ini Dirancang Untuk Mengamankan Emaunclassified
“…Environmental responsibility is a mechanism by which a company voluntarily integrates business activities with social and environmental responsibilities beyond legal responsibilities (Hardianti 2017). Another theory regarding environmental responsibility is Choi and Mueller in Kurniawan (2015), stating that every company activity always involves social and environmental elements, starting from production, distribution, and operational activities. Therefore the company has a responsibility to the elements involved-support company activities.…”
Section: Introductionmentioning
confidence: 99%
“…Therefore the company has a responsibility to the elements involved-support company activities. According to Kurniawan (2015), environmental responsibility is based on the triple bottom line principle, namely profit, people, and the planet. The triple bottom line principle means that every company is responsible for three things in running its business: economic, social justice, quality, and environment aspects.…”
Section: Introductionmentioning
confidence: 99%