PERANAN AKUNTAN DALAM PELAKSANAAN AKUNTANSI SOSIAL DI PERUSAHAAN (Studi Kasus di Rumah Sakit Islam Malang ”Unisma”)
Abstract
The purpose of this research are: 1) to know the role of intenal auditor in social accounting execution and 2) social accounting exection in company. By using this Descriptive Qualitative research, writer useit to say, interprete and elaborate data which the writer get from observation, interview and the documentation. The analysis is an interactive model witch involve three procedures: Data collection, Data presentation and Data conclusion. This researech is conducted at Malang Islamic Hospital (Unisma), that’s why, the result of research on the role of internal auditor exection in company is very reguired to motivate company to do thein responsibility. In relation to the company responsibility, it will be abla to make harmonious relation a between company among their invironment. So that it will be yuarantee the long range impact particulary the contunuity of company life.
References
Gray, Rob H, et.al. 1994. Accontant’s Attitude and Environmentally-Sensitive Accuonting. Acconting and Business Researh (ACB) Vol.24. Spring.
Harahap, S. S. 1997. Akuntansi Islam. Bumi Aksara. Jakarta.
_______. 1988. Sosio Economic Accounting (SEA): Menyoroti Etika dan Tanggung Jawab Sosial Perusahaan. Majalah Akuntansi No. 3 Bulan Maret.
_______. 1993. Teori Akuntansi. Edisi Satu. Cetakan Kedua. Penerbit Raja Wali Press. Jakarta.
_______. 2001. Teori Akuntansi. Edisi Revisi. Jakarta: Rajawali Pers.
Hendriksen, E. S. 1994. Accounting Theory. Third Edition. Mc. Hill. USA.
Hendriksen, E. S. dan Van Breda, Michael F. 2000. Accounting Theory. Edisi ke lima. Terjemahan Hermawan Wibowo dan Editor Lindon Saputra. Interaksara. Batam.
Kholis, Azizul. 2002. Media Riset Akuntansi, Auditing dan Informasi. Vol. 2. No.2 Bulan Agustus.
Maksum, Azhar. 1991. Pengaruh Kebudayaan Atas Beberapa Aspek Akuntansi. Majalah Akuntansi. No. 4 Bulan April.
Mills, M. Et.al.. 1992. Analisa Data Kualitatif. Cetakan Ke I. UI Press. Jakarta.
Moleong, L. J. 2000. Metode Penelitian Kualitatif. PT. Raya Rosdakarya. Bandung.
Sawardjono. 1991. Pencantuman kegiatan Eksternal Ke Dalam Laporan Keuangan. Akuntansi. No. 4 Bulan April.
Suadi, Arief, et.al. 1988. Akuntansi Sosial: Implikasi dan Kemungkinan Pengembangan di Indonesia. Majalah Akuntansi, No. 11 Bulan Nopember.
Utomo, Muslim. 2000. Praktik Pengungkapan Sosial Pada Laporan Tahunan Perusahaan Di Indonesia. Laporan Penelitian. Simposium Nasional Akuntansi III. IAI Kompartemen Akuntan Pendidik. Jakarta.