Electronic Theses and Dissertation

ABSTRAK
Corporate Social Responsibility (CSR) dan akuntansi pertanggungjawaban
sosial kini telah menjadi konsep yang terus digiatkan terkait isu lingkungan
global, namun pada kenyataannya masih banyak perusahaan yang belum
menerapkan prinsip-prinsip CSR khususnya di bidang lingkungan. Koperasi
merupakan salah satu perusahaan yang juga wajib menerapkan CSR dan
akuntansi pertanggungjawaban sosial namun belum sepenuhnya diterapkan
di seluruh koperasi di Indonesia. Penelitian ini bertujuan untuk mengetahui
jenis-jenis kegiatan tanggung jawab sosial pada 8 koperasi kopi di Kabupaten
Aceh Tengah dalam melaksanakan kegiatannya terhadap lingkungan
masyarakat serta untuk mengetahui pengakuan, pengukuran, pengungkapan
dan pelaporan akuntansi pertanggungjawaban sosial untuk menilai kinerja
sosial 8 koperasi kopi di Kabupaten Aceh Tengah. Data diperoleh melalui
wawancara langsung dengan pihak yang berkepentingan, langsung di 8
koperasi yang ada di Kabupaten Aceh Tengah. Metode yang digunakan
dalam penelitian ini adalah metode deskriptif kualitatif yang menggambarkan
data hasil wawancara dengan karyawan koperasi terkait pelaksanaan CSR.
Hasil penelitian terhadap 8 koperasi di Aceh Tengah menunjukkan bahwa 8
koperasi tersebut telah menerapkan CSR dalam kegiatan perusahaannya
namun kegiatan yang dilakukan dan jenis pelaporannya berbeda satu sama
lain.
Kata kunci: CSR, Koperasi, Akuntansi Pertanggungjawaban Sosial

ABSTRACT Corporate Social Responsibility (CSR) and social responsibility accounting have now become a concept that continues to be activated related to global environmental issues, but in reality there are still many companies that have not implemented CSR principles, especially in the environmental field. Cooperatives are one of the companies that must also implement CSR and social responsibility accounting but have not been fully implemented in all cooperatives in Indonesia. This study aims to determine the types of social responsibility activities in 8 coffee cooperatives in Central Aceh District in carrying out their activities towards the community environment as well as to find out the measurement, disclosure and reporting of social responsibility accounting to assess the social performance of 8 coffee cooperatives in Central Aceh District. The data was obtained through direct interviews with directly interested parties in 8 cooperatives in Central Aceh district. The method used in this study is a qualitative descriptive method that describes data from interviews with cooperative employees regarding the implementation of CSR. The results of the research on 8 cooperatives in Central Aceh show that the 8 cooperatives have implemented CSR in their company activities but the activities carried out and the type of reporting different from one to another. Keywords: CSR, Cooperatives, Social Responsibility Accounting