Akuntansi Pertanggungjawaban Sosial Menggugat Keuangan Perusahaan Ditinjau Dari Konsep Going Concern

JPS (Jurnal Perbankan Syariah)

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Title Akuntansi Pertanggungjawaban Sosial Menggugat Keuangan Perusahaan Ditinjau Dari Konsep Going Concern
 
Creator Muchlis, Saiful
Mariyani, Mariyani
 
Subject Corporate Social Responsibility
Financial Performance
Going Concern Concept
Pseudo Sustainability
Stakeholder Satisfaction
 
Description The purpose of this study is to find out the application of the going concern concept combined with financial performance to be able to encourage companies to carry out their social responsibility to remain a sustainable (future) point. In addition, this study also aims to determine the perceptions and level of satisfaction felt by stakeholders on the implementation of corporate social responsibility (CSR) programs carried out by the company to stakeholders in order to guarantee the company's business continuity in the future. This research is qualitative research with a critical approach based on pseudo sustainability through interviews with a total of 6 informants. The results showed that analyzing the company's finances in combination with the going concern concept was able to encourage companies to carry out their social responsibility to remain a concern for the future. The results of the study also show that the CSR programs carried out by the company are considered good and very beneficial for employees and the community around the company. This research also shows that the evaluation of the implementation of CSR programs is realized quite well, stakeholders both internal (employees) and external (local communities) are quite satisfied with the implementation of CSR programs carried out by the company to stakeholders.
 
Publisher LPPM Publishing & Printing
 
Date 2021-04-09
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://ejournal.stiesyariahbengkalis.ac.id/index.php/jps/article/view/299
10.46367/jps.v2i1.299
 
Source JPS (Jurnal Perbankan Syariah); Vol 2 No 1 (2021): JPS (Jurnal Perbankan Syariah) - April; 95-113
2721-7094
2721-6241
 
Language eng
 
Relation https://ejournal.stiesyariahbengkalis.ac.id/index.php/jps/article/view/299/251
 
Rights Copyright (c) 2021 JPS (Jurnal Perbankan Syariah)
https://creativecommons.org/licenses/by-nc-sa/4.0
 

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