Analisis Implementasi dan Perlakuan Akuntansi Corporate Social Responbility BRI Peduli di PT Bank Rakyat Indonesia Tbk Kantor Cabang Kabupaten Sampang pada Tahun 2020 (Analysis of the Implementation and Treatment of BRI Cares Corporate Social Responsibility Accounting at PT Bank Rakyat Indonesia Tbk Sampang Regency Branch Office in 2020)

Millenia, Yuli Irmas (2022) Analisis Implementasi dan Perlakuan Akuntansi Corporate Social Responbility BRI Peduli di PT Bank Rakyat Indonesia Tbk Kantor Cabang Kabupaten Sampang pada Tahun 2020 (Analysis of the Implementation and Treatment of BRI Cares Corporate Social Responsibility Accounting at PT Bank Rakyat Indonesia Tbk Sampang Regency Branch Office in 2020). Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis implementasi dan perlakuan akuntansi corporate social responsibility pada PT. Bank Rakyat Indonesia Tbk Kantor Cabang Kabupaten Sampang dalam upaya pengembangan masyarakat sekitar. Data penelitian ini diperoleh dari data primer dan data sekunder. Data primer berupa wawancara langsung dengan pihak perusahaan dan masyarakat. Sementara data sekunder berupa data yang diperoleh dari data internal perusahaan. Metode yang digunakan adalah metode kualitatif deskriptif. Hasil penelitian menunjukkan bahwa Program CSR yang dilaksanakan PT Bank Rakyat Indonesia Tbk sudah sangat membantu masyarakat sekitar dan telah dirasakan manfaatnya oleh masyarakat dan telah berjalan efektif serta telah sesuai dengan peraturan menteri BUMN serta perlakuan akuntansi CSR BRI Peduli yang meliputi pengakuan, pengukuran, pencatatan, penyajian dan pengungkapan belum sesuai dengan standart akuntansi keuangan yang berlaku.

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