THE ROLE OF ACCOUNTANTS IN IMPLEMENTATION CORPORATE SOCIAL RESPONSIBILITY AT HOSPITAL Dr. H. MOH. ANWAR SUMENEP DISTRICT

Jema: Jurnal Ilmiah Bidang Akuntansi dan Manajemen

关键词: Internal Accountant;    Corporate Social Responsibility;    Carol A.;    Hill;    Wan Ying;    Roberts;    Clare B. (1997). Corporate Social Reporting Practices in Western Europe Legitimating Corporate Behavior. The British Accounting Review Vol. 30;    Issue 1 pp. 1-21. Accessed from http//www.sciencedirect.com/science/article/pii/S0890838997900603.;   

DOI  :  10.31106/jema.v14i02.509

学科分类：社会科学、人文和艺术（综合）

来源: Universitas Islam Malang

【 摘 要 】

Internal accountants has critical leverage to encourage hospitals to be involved in activities such as social or corporate social responsibility.This study aims to examines the role of internal accountants in the implementating of corporate social responsibility at RSUD Moh. Anwar Sumenep District. Research uses descriptive (qualitative) approach to interpret and describe data that obtained from observation, interview and documentation. This research concludes that RSUD Moh. Anwar Sumenep District does not have a clear standard about corporate social responsibility. Its only depends on the willingness of the organization, not an obligation to disclose in hospital financial statements. Internal accountant who is in charge of performing systematic and objective analysis and assessment on the operation and control of company's activities is needed to encourage companies to carry out social responsibility. Researcher suggest that governments needs to increasing their concern toward this issues whether in the form of programs, policies, regulations or awards of the social environment.Keywords:Internal Accountant, Corporate Social Responsibility, Hospital.

【 授权许可】

CC BY