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Analisa pembuatan laporan keberlanjutan dilihat dari sisi biaya manfaat : studi kasus pada PT Aneka Tambang Tbk. diajukan oleh Wilis Sri Handayani Setianingsih
The objectives of this research observed the sustainability reporting preparation process, motivation behind them, stage of implementation, by which cost benefits perspective of sample company, PT Aneka Tambang Tbk (Antam). Data gathered from interview with responsible reporting unit and relevant document analysis of Antam. Then data compared with result from prior research and theory base. Corporate social responsibility is the implementation of sustainability objectives which any company try to attain. In Antam case, the reason of CSR practices are to be legitimated by communities surround them. Sustainability report then to be used as integrated reporting tools of CSR activities done by a company. The result of this study indicated that Antam motivation to make the report is influenced by three reason: (1) initiative assessment of company needs; (2) pressure from interest group; and (3) mandated by government rules (Australia). A significant weaknesses from preparation process implemented is no formalized work flow of the process caused by instability of Antam reporting system. Another thing is no formal policy/ executive management decision letter that can guarantee Antam?s consistency of report making in the future. Despite of that, derivation of core philosophy of sustainable business has done well, into vision and mission statement that implemented at corporate and operational stage of company strategy. Other positive result is a massive improvement of preparation of report from prior practices made at 2005. As a general, Antam perceived that total benefits obtained by making the report and opportunity cost incurred in absence of such report beyond the total accouting cost and resources used up by a company to make this kind of report.Ada tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 5680 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Jakarta: Universitas Indonesia 2007 |
|---|---|
| Edisi | - |
| Subjek | Cost accounting Corporate responsibility Company reports Mining industry |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | x, 120 p., 24 p. : diagr. ; 30 cm & lamp. |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |