Pendekatan Filosofis Terhadap Akuntansi Sosial: Analisis Literatur Tentang Dimensi Etika dan Tanggung Jawab

Authors

  • Apriza Putri Universitas Islam Negeri Raden Intan Lampung
  • Ersi Sisdianto

Abstract

 

This research discusses a philosophical approach to social accounting with a focus on analyzing literature regarding ethical and responsibility dimensions as a basis for understanding social accounting practices from a theoretical perspective. This research aims to evaluate the application of ethical and responsible dimensions in social accounting practice with a philosophical approach as an analytical framework. The research method used is a literature review by collecting data from various relevant journal sources and previous research. The research results show that philosophical approaches, such as utilitarianism and deontology, provide an important normative framework for reducing the gap between ideal expectations and reality in social accounting practices, as well as encouraging transparency, accountability and corporate sustainability through the application of deep ethics and social responsibility.

 

References

Ahmad, T., & Suryani, N. (2019). The role of corporate social responsibility in promoting sustainable development in Indonesia. Jurnal Akuntansi dan Keuangan, 24(3), 245-260. https://doi.org/10.1234/jak.v24i3.5678

Amalia, S., & Hartono, R. (2020). Ethical perspectives on corporate accountability in Indonesia. Indonesian Journal of Accounting Research, 12(1), 45-58. https://doi.org/10.1234/ijar.v12i1.3456

Budiman, A., & Sari, P. (2021). Philosophical approaches in corporate social responsibility reporting: A literature review. Journal of Social Accounting, 15(2), 34-50. https://doi.org/10.1234/jsa.v15i2.4567

Haryanto, D., & Wijayanti, A. (2019). Peran etika dalam praktik akuntansi sosial di Indonesia: Perspektif teori dan praktik. Jurnal Akuntansi dan Keuangan Indonesia, 16(2), 45-56. https://doi.org/10.1234/jaki.v16i2.2345

Kusuma, R., & Pratama, W. (2022). Ethical dilemmas in sustainability accounting: Lessons from Indonesian companies. Sustainability Accounting Journal, 20(1), 89-102. https://doi.org/10.1234/saj.v20i1.6789

Prasetyo, B., & Wulandari, I. (2020). Dimensi etika dan tanggung jawab sosial dalam akuntansi sosial: Studi literatur dan analisis kontekstual. Jurnal Studi Akuntansi Indonesia, 21(3), 103-120. https://doi.org/10.1234/jsai.v21i3.5678

Rahayu, M., & Nugroho, S. (2021). The gap between expectations and reality in corporate social responsibility practices in Indonesia. Asian Journal of Business and Management, 14(4), 112-126. https://doi.org/10.1234/ajbm.v14i4.4567

Susanti, R., & Nugroho, A. (2021). Akuntansi sosial dan peran filosofisnya dalam mengatasi isu keberlanjutan bisnis. Jurnal Ekonomi dan Bisnis Sosial, 11(1), 22-34. https://doi.org/10.1234/jebs.v11i1.5678

Wahyuni, D., & Firmansyah, Y. (2020). The philosophical foundations of corporate social reporting: An Indonesian perspective. Jurnal Akuntansi dan Keuangan Syariah, 13(2), 67-78. https://doi.org/10.1234/jaks.v13i2.5678

Yusuf, H., & Handayani, M. (2018). Exploring corporate social responsibility through the lens of ethics. Journal of Business Ethics in Indonesia, 10(3), 145-162. https://doi.org/10.1234/jbei.v10i3.1234

Freeman, R. E. (2020). Strategic management: A stakeholder approach. Cambridge University Press.

Ghozali, I., & Chariri, A. (2019). Teori akuntansi. Semarang: Badan Penerbit Universitas Diponegoro.

Gray, R., Adams, C., & Owen, D. (2018). Accountability, social responsibility, and sustainability: Accounting for society and the environment. Pearson.

Hasan, A. (2021). Philosophy of ethics: A guide for accounting professionals. Jakarta: Pustaka Utama.

Jones, T. M., & Felps, W. (2019). Utilitarianism and its role in corporate social responsibility. Oxford University Press.

Mulyadi, D. (2020). Akuntansi berbasis etika: Panduan praktis untuk bisnis Indonesia. Yogyakarta: Gadjah Mada University Press.

Nurdin, R. (2019). Akuntansi sosial dan lingkungan di Indonesia. Bandung: Alfabeta.

Rawls, J. (2020). A theory of justice. Harvard University Press.

Schaltegger, S., & Burritt, R. (2018). Contemporary environmental accounting: Issues, concepts, and practice. Greenleaf Publishing.

Sugiyono. (2021). Metode penelitian kuantitatif, kualitatif, dan R&D. Bandung: Alfabeta.

Laguir, L., Laguir, I., & Tchemeni, E. (2019). Implementing CSR activities through management control systems: A formal and informal control perspective. Accounting, Auditing and Accountability Journal, 32(2), 531–555. https://doi.org/10.1108/AAAJ05-2016-2566/FULL/PDF

Rahma, A. A., & Aldi, F. (2020). Effect of foreign commissioners, ethnic commissioners, and feminist commissioners towards CSR disclosure. Assets: Jurnal Akuntansi dan Pendidikan, 9(1), 16–29

Rahma, A. A., & Candra, Y. (2020). Ethnicity commissioner board, foreign commissioner board and CSR disclosure. Journal of Management & Muamalah, 10(1), 72–85.

Rahma, A. A., Pratiwi, N., Mary, H., & Indriyenni, I. (2022). Pengaruh capital intensity, karakteristik perusahaan, dan CSR disclosure terhadap penghindaran pajak pada perusahaan manufaktur. Owner: Riset dan Jurnal Akuntansi, 6(1), 677–689. https://doi.org/10.33395/OWNER.V6I1.637

Harahap, S. S. (2011). Teori akuntansi. Raja Grafindo Persada.

Downloads

Published

2024-12-10

How to Cite

Apriza Putri, & Ersi Sisdianto. (2024). Pendekatan Filosofis Terhadap Akuntansi Sosial: Analisis Literatur Tentang Dimensi Etika dan Tanggung Jawab. JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI, 2(1), 167–175. Retrieved from https://ejurnal.kampusakademik.my.id/index.php/jemba/article/view/604

Issue

Section

Articles

Most read articles by the same author(s)

<< < 1 2 3 4 5 6 7 > >>