Evaluasi Biaya Penerapan Tanggung jawab sosial Dan Efisiensi Biaya Operasional Perusahaan Pada Pt Bukit Asam (Persero), Tbk

https://doi.org/10.22146/abis.v5i4.59255

Fredericha Retno Dheta Tri Anggraeni(1*), Ertambang Nahartyo(2)

(1) Universitas Gadjah Mada
(2) Departemen Akuntansi, Fakultas Ekonomika dan Bisnis, Universitas Gadjah Mada, Yogyakarta
(*) Corresponding Author

Abstract


Implementation of tanggung jawab sosial as well as environmental management activi-ties has become a thing that must be done by the company, demanding the company to spend more for the activities. This forces the company to perform efficiency in terms of management activities, as well as in terms of cost. When linked to tanggung jawab sosial and environmental management activities, the concept of efficiency can aim for the creation of more environmental-ly friendly goods and services, while reducing costs and improving environmental conditions. One of the efforts towards operational cost efficiency that can be done by the company is by syn-ergizing the business activities of tanggung jawab sosial partners with the company's operation-al activities.This research was conducted at PT Bukit Asam (Persero), Tbk Tanjung Enim, using de-scriptive study approach. The data collection was performed by means of observation, direct in-terview with related parties, and documentation. The results of this study indicate that the disbursement of funds for the tanggung jawab sosial each year in is accordance with the program contained stipulated in the ministerial regulations, including the imposition of funds for social responsibility activities that are charged as corporate expenses. Moreover, there are still tanggung jawab sosial activities that have not been effective, especially the tanggung jawab sosial activities in 4 villages, namely Kebur Village, Merapi Village, Telatang Village, and Muara Maung Village. The operational cost efficiency strategy implemented by PTBA is quite efficient, but there are still operational cost efficiency strategies that have not been effective, such as the cost efficiency strategies synergized with the Corporate social responsiblity partners. PT Bukit Asam (Persero) Tbk is expected to continue making improvement efforts in carrying out Corporate social responsibility activities as well as in implementing the company's operational cost efficiency strategies.

Keywords


Abis, Abisugm, Abismaksi, Maksi, Maksiugm, Feb, Febugm, ugm, Corporate social responsibility, operational cost efficiency strategy, effective, contin-uous improvement

Full Text:

PDF


References

Agustina, Nike, 2012, Peran Corporate Social Responibility (TANGGUNG JAWAB SOSIAL) PT Pertamina Hulu Energy WMO dalam Pengembangan Masyarakat di Kecamatan Gresik, Thesis, Surabaya: Universitas Negeri Surabaya.Anthony, Robert K & Vijay Govindarajan, 2011, Sistem Pengendalian Manajemen, Edisi 12, Jilid 2, Tangerang Selatan: KARISMA Publishing Group.Azheri, Dr Busyra, 2012, Tanggung jawab sosial : Dari Voluntary Menjadi Mandatory, Jakarta: Rajawali Pers.Benn, Suzanne & Dexter Dunphy, 2007, Corporate Governance and Sustainability: Challenges For Theory and Practice, New York: Routledge.Burrit, Roger L & Saka, Chika, 2006, Environmental Management Accounting Applications and Eco-efficiency: Case Studies From Japan,Damanik, Wirdaennisyah Fitrie, 2012, Analisis Praktik Tanggung jawab sosial di PT Holcim Indonesia Tbk, Thesis, Yogyakarta: Magister Manajemen Fakultas Ekonomika dan Bisnis Universitas Gadjah Mada.Cresswell, John W, 2014, Research Design: Qualitative, Quantitative, and Mixed Methods Approaches, 4th Edition, California: SAGE Publications, Inc.Dhita, 2009, Pengaruh Pengungkapan Tanggung jawab sosial Terhadap Tingkat Harga Saham Perusahaan, Skripsi, Bandung: Universitas Widyatama.Global Reporting Initiative, 2013, Prinsip-prinsip Pelaporan dan Pengungkapan Standar, G4. Diakses pada 1 Februari 2017.20https://www.globalreporting.org/resourcelibrary/Bahasa-Indonesian-G4-Part-One.pdfHanafi, Rasha Abdalla, 2006, An Exploration Of Corporate Social And Environmental Disclosure In Egypt And The UK: A Comparative Study, Thesis, UK: University of Glasgow.Hansen, Dor R dan Maryanne M. Mowen, 2009, Akuntansi Manajemen, Edisi Delapan, Jilid 2, Jakarta: Salemba Empat.Ikhsan, Arfan, 2009, Akuntansi Manajemen Lingkungan, Edisi Pertama, Yogyakarta: Graha Ilmu.Kamus Besar Bahasa Indonesia, 1999, Edisi II Cetakan Kesepuluh, Jakarta: Balai Pustaka.Kuncahyaningrum, Intania Ayu, 2015, Analisis Peranan EMA (Environmental Management Accounting) Sebagai Alat Bagi Manajemen Untuk Meningkatkan Eko-efisiensi Usaha (Kasus pada Wisma MM UGM), Skripsi, Yogyakarta: Universitas Gadjah Mada.Miles, Matthew. B & A. Michael Huberman, 2014, Analisis Data Kualitatif, Jakarta: Penerbit Universitas Indonesia.Nila Kusuma, 2016, “Sungai Cilamaya Tercemar, Warga Menderita Gatal-gatal”, Koran SINDO, 3 November. Diakses pada 4 Februari 2017. http://daerah.sindonews.com/read/1152403/21/sungai-cilamaya-tercemar-warga-menderita-gatal-gatal-1478155123/Sahla, Widya Ais & Siti Sophiah R. A, 2016, Pengungkapan Tanggung jawab sosial Berdasrkan Global Reporting Initiative (GRI-G4) Pada Perbankan Indonesia, Banjarmasin: Jurnal INTEKNA.Sekaran, Uma, 2011, Research Methods For Business, Jakarta: Salemba Empat.Sudirman, 2016, “Satu Hektare Hutan Mangrove Bombana Rusak Parah”, SINDONEWS, 18 November. Diakses pada 4 Februari 2017. http://daerah.sindonews.com/read/1156334/174/satu-hektare-hutan-mangrove-di-bombana-rusak-parah-1479441354/



DOI: https://doi.org/10.22146/abis.v5i4.59255

Article Metrics

Abstract views : 1135 | views : 1452

Refbacks

  • There are currently no refbacks.


View My Stats

 

 Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

______________________________________________________________________________________________________

2302 - 1500