Akuntansi Sosial serta penyajiannya dalam laporan keuangan Koperasi SAE Pujon Kabupaten Malang

Widagdo, Regowo Haryo (2010) Akuntansi Sosial serta penyajiannya dalam laporan keuangan Koperasi SAE Pujon Kabupaten Malang. Other thesis, University of Muhammadiyah Malang.

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Abstract

The aim study is to determine the classification of corporate social costs, and presentation of social accounting in the financial statements Cooperative SAE Pujon Malang. Analysis techniques used were interviews related to the company's corporate social activities. Collecting data related to corporate social activities in this regard contained in the financial statements, especially the year 2007 to 2009. Synchronize data between the interviews with the given company. To classify the data processing fees combined with terori bibliography. By the way, look for the cost - whatever the cost associated with corporate social activities, classify the types of social costs, and continued by calculating a percentage of the cost of each group - the social cost of such individual. From the classification of social costs and adjusted to the bibliography. So we can conclude the presentation of social accounting in the financial statements, especially in 2007-2009. Results of analysis of corporate social activities include: human resources and education, helping communities environment, and arts and cultural activities. The calculation result shows that the ratio, the percentage of HR experience a stable and rising. While the environment and the arts tend to be unstable movements, measured from each group - each type of social activities such costs. While presenting the social accounting Pujon Cooperative SAE form of data classification costs, where each group consists of several cost. It is listed on the financial statements Notes to Financial Statements. And presented at the Annual Report, addressed to the member companies

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Rayi Tegar Pamungkas
Date Deposited: 17 Mar 2012 12:53
Last Modified: 17 Mar 2012 12:53
URI: http://eprints.umm.ac.id/id/eprint/535

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