Pengungkapan Penerapan Corporate Social Responsibility pada Hotel Aston Kuta
Abstract
Nowadays, society and companies are increasing aware of the importance of environmental conservation of activities, improvement of economic standards and social harmony. CSR is away to show the company’s concern for the environment and the suroounding community. Corporate Social Responsibility (CSR) activities, or also known as Social Activities or often called Sustainability Development, are not a disclosure of the behavior of an individual in a company but are a disclosure of corporate behavior that can increase social trust in the company. Corporate Social Responsibility (CSR) activities for a hotel do not directly increase company profits, but by carrying out these activities in the environment and in the surrounding community, it will improve the company's image in the eyes of the public. There are various kinds of activities that can be categorized as part of CSR, from the promotion and marketing of social activities, philanthropic activities (charity), voluntary social/ community work.
Keywords: Corporate Social Responsibility (CSR); Disclosure of Corporate Behavior; Improve The Company's Image In The Eyes of The Public; Various Kinds Of CSR.
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References
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Adeneye, B. Y., & Ahmad, M. (2015). No TitleCorporate Social Responsibility and Company Performance. Journal of Business Studies Quarterly. Journal of Business Studies Quarterly, 7(1), 151–166.
Badan Pusat Statistik. (2018). Data Jumlah Akomodasi di Kabupaten Badung. 2021.
Battaglia, M., Testa, F., Bianchi, L., Iraldo, F., & Frey, M. (2014). Corporate social responsibility and competitiveness within SMEs of the fashion industry: Evidence from Italy and France. Sustainability (Switzerland), 6(2), 872–893. https://doi.org/10.3390/su6020872
Bhuiyan, Hoque, & Alawad, A. (2015). Pengaruh Pengungkapan Good Corporate Governance Dan Corporate Social Responsibility Terhadap Kinerja Perusahaan Perbankan. Accounting and Finance Research, 53(9), 1689–1699.
Bryson, J. M. (2001). Perencanaan Strategi bagi Organisasi. Pustaka Pelajar Offset Yogyakarta.
Budiarti, M., & Tri.R, S. (2018). Coporate Social Responsibility (CSR) Dari Sudut Pandang Perusahaan. Jurnal Akuntansi Universitas Kristen Petra., 7(1), 13–29. https://doi.org/10.9774/gleaf.978-1-907643-08-8_12
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Certo, S. ., & Certo, S. . (2006). Modern Management. Pearson Prentice Hall United States America.
Chariri, A., & Ghozali, I. (2007). Teori Akuntansi. Badan Penerbit Universitas Diponegoro,.
Chou, L.-C., Chang, T.-C., Darcy, J., & Yan, Y.-C. (2017). The Impact of Social Responsibility in Corporate Performance: Evidence from Taiwan. Journal of Accounting and Finance Research, 6(2), 181–189.
Deasy, W. (2012). Peranan Corporate Social Responsibility Sebagai Upaya Pemberdayaan Masyarakat Untuk Mengurangi Kemiskinan. Jurnal Ekonomi Akuntansi Dan Manajemen, Vol. XI(No. 2), 2012.
Ernawan, E. R., Manajemen, P. S., & Pasundan, U. (2016). Tanggungjawab Sosial Perusahaan (Corporate Social Responsibility) dalam Perspektif Kebijakan Pembangunan Pertanian. Analisis Kebijakan Pertanian, 6(2), 155–173. https://doi.org/10.21082/akp.v6n2.2008.155-173
Erni. R. Ernawan. (2010). Strategic Management : A Stakeholder Approach. Pitman Publishing. Boston.
Gussman, S. Y., Fathonah, S., & Wibawa, A. (2014). CSR is new feature of strongly ethical, humaneness. Jurnal Ilmu Komunikasi, 7(1).
Hariwijaya. (2017). Metodologi dan Teknik Penulisan Skripsi, Tesis & Disertasi. Elmatera.
Hossain, M., Islam, K., & Andrew, J. (2013). Corporate social and environmental disclosure in developing countries: Evidence from Iran. Accounting and Finance Research, 4(1), 135–146. https://doi.org/10.5267/j.msl.2012.10.037
Indonesia, M. H. dan H. A. M. R. (2007). Undang-Undang Nomor 40 Tahun 2007 tentang Perseroan Terbatas.
Jeje, K. (2017). The International Journal of Humanities & Social Studies. The International Journal of Humanities & Social Studies., 5(7), 287–296.
Kapita, N. M. ., & Suardana, K. . (2018). Pengaruh Corporate Social Responsibility dan Intellectual Capital Pada Reputasi Perusahaan Manufaktur. Jurnal Ilmiah Akuntansi Dan Bisnis, 12(1), 31–40.
Kitzmueller, M., & Shimshack, J. (2012). Economic perspectives on corporate social responsibility. Journal of Economic Literature, 50(1), 51–84. https://doi.org/10.1257/jel.50.1.51
Kotler, P., & Lee, N. (2005). Corporate Social Responsibility: Doing the Most Good for Your Company and Your Cause. John Wiley & Sons, Ltd.
Lindawati, A. S. L., & Puspita, M. E. (2015). Corporate Social Responsibility: Implikasi Stakeholder dan Legitimacy Gap dalam Peningkatan Kinerja Perusahaan. Jurnal Akuntansi Multiparadigma, 157–174. https://doi.org/10.18202/jamal.2015.04.6013
Lydia Ivana Hariyanto, M. L. G. (2018). Penerapan Tanggung Jawab Sosial Perusahaan Dan Dampaknya Terhadap Komitmen Afektif Karyawan Hotel Di Bali. Jurnal Hospitality Dan Manajemen Jasa, 6(2).
Magazine, G. R. (2019). GRI Empowering Sustainable Decision.
Mahayani, N. L. A. (2017). Prosocial Behavior Dan Persepsi Akuntabilitas Pengelolaan Dana Desa Dalam Konteks Budaya Tri Hita Karana. Jurnal Ilmiah Akuntansi Dan Bisnis, 129. https://doi.org/10.24843/jiab.2017.v12.i02.p07
Petia, K., Thomas, L., & Eric, M. (2017). Corporate Social Responsibility in an International Perspective: Europe, Russia and Tunisia. Journal of Economic and Business, 17(1), 11–18.
Prastowo Andi. (2012). Metode Penelitian Kualitatif dalam Perspektif Rancangan Penelitian. Ar-Ruzz Media : Yogyakarta.
Prastuti, M. C., & Budiasih, I. G. A. N. (2019). Pengaruh Corporate Social Responsibility dan Intellectual Capital Pada Kinerja Keuangan (Studi Empiris pada Perusahaan Sektor Perdagangan yang Terdaftar di Bursa Efek Indonesia periode 2015-2017). Jurnal Ilmiah Akuntansi Dan Bisnis Universitas Udayana, 12(1).
Putri, I. G. ., Ulupui, I. G. K. ., & Wirawati, N. G. . (2017). Pengaruh Good Corporate Gonernance Dan Budaya Tri Hita Karana Pada Kinerja Bank Perkreditan Rakyat. Jurnal Ilmiah Akuntansi Dan Bisnis Universitas Udayana, 12(1), 17–24.
Retnoningsih, H. (2017). Permasalahan CorporateSocial Responsibility (CSR) Dalam Rangka Pemberdayaan Masyarakat. Jurnal Aspirasi Pusat Pengkajian Dan Pengolahan Data., 6(2), 177–188.
Rice. (2017). Corporate Social Responsibility Disclosure: Between Profit and Ethics. Jurnal Wira Ekonomi Mikroskill, 7(1), 109–118.
Robbins, Bergman, & StaggCoulter. (2012). Attitudes of Malaysian Tourism and Hospitality Students’ towards a Career in the Industry. Asia Pacific Journal of Tourism Research, 17(3), 262–276. https://doi.org/10.1080/10941665.2011.625430
Satriyaning, I. G. ., & Yasa, G. . (2019). Pengungkapan Corporate Social Responsibility dan Manajemen Laba. Jurnal Ilmiah Akuntansi Dan Bisnis Universitas Udayana, 2(2), 25.
Suartana, I. (2010). Akuntansi Lingkungan Dan Triple Bottom Line Accounting: Paradigma Baru Akuntansi Bernilai Tambah. Bumi Lestari, 10(1).
Sugiyono. (2015). Metode Penelitian. Salemba Empat.
Visser, W., & Elkington, J. (2013). Cannibals with Forks. In The Top 50 Sustainability Books (Issue April). https://doi.org/10.9774/gleaf.978-1-907643-44-6_24
W, P., & Budhisulistyawati, A. (2018). Studi Tentang CSR Di PT.MaduBaru Yogyakarta Berdasarkan Undang-Undang Nomor 49 Tahun 2007 Tentang Perseroan Terbatas. Jurnal Hukum Privat Law Universitas Sebelas Mare, 6(1), 13–23.
Yudastri, N., Budiartha, I., & Badera, I. D. (2017). Budaya Tri Hita Karana Sebagai Pemoderasi Pengaruh Penganggaran Partisipatif, Pengendalian Anggaran Dan Standar Operasional Prosedur Pada Perilaku Disfungsional. Buletin Studi Ekonomi, 89–99.
Published
2021-07-25
How to Cite
KUSNADEWI, Kusnadewi; DHARMA SUPUTRA, Dewa Gede.
Pengungkapan Penerapan Corporate Social Responsibility pada Hotel Aston Kuta.
E-Jurnal Akuntansi, [S.l.], v. 31, n. 7, p. 1680-1691, july 2021.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/66899>. Date accessed: 25 apr. 2024.
doi: https://doi.org/10.24843/EJA.2021.v31.i07.p06.
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