SOCIAL PERFORMANCE OF STATE-OWNED ENTERPRISES OF INDONESIAN POLITICAL ECONOMY OF ACCOUNTING PERSPECTIVES: JUSTIFICATION OF EXPLOITATION
Publication Date : 01/05/2017
This study will address the findings obtained in the study and analysis of the accounting practices of social performance of SOEs in perspective PEA based on the values of PT Semen Tonasa Indonesian. Data that is used is qualitative data from interviews and direct observation, as well as quantitative data in the form of annual reports, sustainability report and financial statements were obtained directly from the finance department and the official website of PT Semen Tonasa. Description of the research based on the findings obtained, the state must be different from the privately-owned company based only on company profits alone. Earth, water and natural wealth contained in the earth of Indonesia are the main points of people's prosperity. Therefore, it must be controlled by the State and used for the greatest prosperity of the people. Understanding the reality of CSR, sustainability remains a quasi (pseudo sustainability) because they are legally formalistic thus merely the fulfillment of the rules. It is important for the company to build an awareness that the company is an integral part of the social and community environment, not merely the practice of CSR that is done only in order to be seen fulfilling all existing regulations by ignoring negative facts to keep them visible to the public to achieve maximum profit as the instinct of capitalist nature.
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