Social Accounting Accountability for Social Costs in Non-Profit Entities (Study at Muhammadiyah Hospital Surabaya)
Journal Title: Journal of Economics, Finance and Management Studies - Year 2022, Vol 5, Issue 02
Abstract
The business performance of an organization cannot be separated from how to participate in caring for social and environmental responsibilities. This research method uses a descriptive qualitative research type by describing the concept of social accounting as a development of the accounting discipline that leads to social values that have been running at Muhammadiyah Persyarikatan Hospital. The results showed that the performance of social costs from the achievement of profit performance, the performance of benefits and costs on social costs always decreased on the performance of activities related to social interests. This proves that it can be said that Muhammadiyah Surabaya Hospital is not too focused on activities in social interests and is only carried out voluntarily. the performance of benefits and costs on social costs always decreased on the performance of activities related to social interests. The performance of benefits and costs on social costs always decreased on the performance of activities related to social interests. This proves that it can be said that Muhammadiyah Surabaya Hospital is not too focused on activities in social interests and is only carried out voluntarily.
Authors and Affiliations
Andrianto
Keywords
Related Articles
- EP ID EP706912
- DOI 10.47191/jefms/v5-i2-10
- Views 85
- Downloads 0
Assessment of Quality Work Life on Employee Job Performance (A Study of Selected Staff from Moshood Abiola Polytechnic, Abeokuta, Ogun State)
This paper critically examined the impact of Quality Work Life on Employee Job Performance, with specific focus on Moshood Abiola Polytechnic, Abeokuta, Ogun-State. This study employed a descriptive survey design. A samp...
Academics' Work Life Balance During Pandemic
Some problems occur regarding work-life balance during the pandemic. This study tries to understand how lecturers face stressful situations related to job changes from traditional working in the office (before the pandem...
Connection Between the Audit Characteristics and Corporate ESG Performance in Indonesia
This research delves into the essential connection between audit committee characteristics and the ESG performance of corporations in Indonesia. Existing studies emphasize the pivotal role of audit committees in shaping...
Income Smoothing Moderates the Relationship Between Investment Opportunity Set, Accounting Conservatism, and Earnings Persistence on Earnings Response Coefficient
This study aims to test and analyze Income Smoothing as a moderating variable in the relationship between the Investment Opportunity Set, Accounting Conservatism, and Earnings Persistence on the Earnings Response Coeffic...
Factors That Influence the Amount of Working Time of Workers in Central Lombok Regency
This research aims to evaluate the factors that influence the working time of workers in Central Lombok district, West Nusa Tenggara, Indonesia. The data used in this research is secondary data obtained from the Central...