Gunarso, Pujo (2013) Peran akuntansi Dalam mengangkat nilai-nilai spiritual Dalam perspektif tanggung jawab sosial perusahaan. Jurnal Akuntansi Dan Perpajakan, 1 (1). ISSN 2721-3692

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Abstract

And do not make mischief on earth after (God) to fix it, and pray to Him with fear (not accepted) and expectations (be granted). Allah's mercy is very close to those who do good. "(QS. Al Araf: 57). The tendency of modern business to do social activities have changed the direction of the business. The business world who had been impressed profit-oriented (Just search for profit) was about to change its image of being an organization that has a social responsibility towards society and the environment. One of the efforts is by organizing activities Corporate Social Responsibility (CSR) or Corporate Social Responsibility. Economic activity and development in general, positive impact on the progress of the nation. However there is also a negative impact. Corporate Social Responsibility or social responsibility have emerged as a result of conflicts between local communities by the company as a result of the negative impact arising from the existence of a company in a given environment. Accounting for measuring corporate social responsibility activities known as social accounting. Disclosure of social costs is carried in the financial statements or annual reports. The basic principle of good corporate governance requires companies to report not only to shareholders, potential investors, creditors, and government alone but also to other stakeholders including employees and communities.

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