ANALISIS AKUNTANSI PERTANGGUNGJAWABAN SOSIAL SEBAGAI BENTUK TANGGUNG JAWAB PERUSAHAAN TERHADAP LINGKUNGAN SEKITARNYA (STUDI KASUS PT. BANK RAKYAT INDONESIA Tbk CABANG LUMAJANG)

Abstract

Social responsibility is another form of achievement from a financial institution. This is a form of responsibility that must be given primarily to the surrounding area. BRI Senduro has carried out tourism empowerment as a form of social responsibility. To find out accountability reporting must be done in the form of good accountability. So the purpose of this study is to analyze the accountability of social responsibility reporting carried out. by BRI Sendruo. This research is qualitative with informants from the treasurer of BRI Senduro. The results of this research show that the Lumajang BRI Bank has implemented corporate social responsibility in the form of corporate social activities as outlined in the form of partnership programs and environmental development. Application of social responsibility accounting companies at the Lumajang branch of the BRI bank are not
optimal. There is no special report from the company for details of CSR costs in detail. CSR costs are included in non-operational posts and included in financial reports central BRI bank annual bro. The form of social activity for the Bank BRI Lumajang Branch is in accordance with the applicable regulations.