freepik.com<\/a><\/figcaption><\/figure><\/div>\n\n\nDefinisi oleh Belkoui (2000) menyatakan bahwa proses seleksi variabel kinerja perusahaan, yang melibatkan ukuran dan prosedur pengukuran secara sistematis. Tujuannya adalah untuk mengembangkan informasi yang bermanfaat, bukan hanya untuk mengevaluasi kinerja sosial perusahaan, tetapi juga untuk berkomunikasi dengan kelompok sosial yang tertarik, baik di dalam maupun di luar perusahaan.<\/p>\n\n\n\n
Menurut Haniffa (2002), akuntansi sosial mengidentifikasi, menilai, dan mengukur aspek penting dari kegiatan ekonomi perusahaan dan negara, yang bertujuan untuk memelihara kualitas hidup masyarakat sesuai dengan tujuan yang telah ditetapkannya.<\/p>\n\n\n\n
Poin Penting Terkait Akuntansi Sosial:<\/p>\n\n\n\n
a. Pencatatan Dampak Sosial:<\/strong> berusaha mencatat dampak sosial dari kegiatan entitas, termasuk efek positif dan negatif yang mungkin timbul dari kegiatan operasional, proyek, atau inisiatif tertentu.<\/p>\n\n\n\n
b. Pengukuran Dampak:<\/strong> Selain mencatat, akuntansi sosial juga berusaha mengukur dampak sosial tersebut secara kuantitatif jika memungkinkan. Misalnya, pengukuran dapat dilakukan dalam bentuk angka atau indikator sosial yang mencerminkan perubahan yang terjadi dalam masyarakat atau lingkungan.<\/p>\n\n\n\n
c. Pelaporan dan Transparansi:<\/strong> Informasi yang terkait dengan dampak sosial ini kemudian dilaporkan kepada berbagai pemangku kepentingan, seperti pemegang saham, konsumen, pemerintah, dan masyarakat umum. Transparansi dalam pelaporan menjadi kunci, sehingga pemangku kepentingan dapat memahami kontribusi sosial suatu entitas.<\/p>\n\n\n\n
d. CSR (Corporate Social Responsibility):<\/strong> Akuntansi sosial sering kali terkait erat dengan konsep Corporate Social Responsibility (CSR), yang mengacu pada tanggung jawab suatu entitas terhadap masyarakat dan lingkungan di sekitarnya. CSR mencakup praktik-praktik bisnis yang bertujuan memberikan dampak positif bagi masyarakat dan lingkungan, dan membantu mengukur dan melaporkan pencapaian dalam hal ini.<\/p>\n\n\n\n
e. Tujuan Pembangunan Berkelanjutan (Sustainable Development Goals – SDGs):<\/strong> Akuntansi sosial juga dapat terkait dengan pencapaian Tujuan Pembangunan Berkelanjutan yang ditetapkan oleh Perserikatan Bangsa-Bangsa (United Nations Sustainable Development Goals – SDGs). Organisasi dapat menggunakan akuntansi sosial untuk melacak dan melaporkan kontribusinya terhadap pencapaian tujuan-tujuan tersebut.<\/p>\n\n\n\n
Melalui penerapan konsep akuntansi sosial, diharapkan bahwa entitas dapat lebih menyadari dan bertanggung jawab terhadap dampak sosial dari kegiatan operasional mereka, serta dapat berkontribusi secara positif terhadap masyarakat dan lingkungan di sekitarnya.”<\/p>\n","protected":false},"excerpt":{"rendered":"
Akuntansi sosial, yang juga dikenal sebagai Akuntansi Lingkungan atau Akuntansi Sosial Ekonomi, merupakan suatu paradigma […]<\/p>\n","protected":false},"author":1,"featured_media":527,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-526","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"yoast_head":"\nAkuntansi Sosial : Poin Penting Terkait Akuntansi Sosial<\/title>\n<meta name=\"description\" content=\"Akuntansi sosial memberikan dampak pada entitas kegiatan, pencatatan, pengukuran, dan pelaporan untuk tanggung jawab sosial dan pembangunan.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/nscpolteksby.ac.id\/akuntansi\/akuntansi-sosial-dampak-sosial-dalam-kegiatan-bisnis-dan-organisasi\/\" 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