KAJIAN LITERATUR TENTANG PRAKTIK CSR DI NEGARA BERKEMBANG: TANTANGAN DAN PELUANG BAGI AKUNTAN
DOI:
https://doi.org/10.61722/jemba.v2i1.654Keywords:
CSR, Negara Berkembang, AkuntanAbstract
This study reviews the literature on Corporate Social Responsibility (CSR) practices in developing countries with a focus on the challenges and opportunities faced by companies as well as the strategic role of accountants in their implementation. Developing countries face various obstacles in the implementation of CSR, including limited resources, less stringent regulations, low sustainability awareness, and socio-economic pressures. Nonetheless, CSR offers significant opportunities for companies to strengthen social legitimacy, empower local communities, and gain support from international institutions. In this context, accountants play a key role in supporting CSR success through impact measurement, transparent reporting, and integrating sustainability into business strategies. This study uses a literature study method to identify factors that affect the implementation of CSR and provide insight into the contribution of CSR to sustainable development. The results of the study show that effective CSR implementation requires collaboration between companies, governments, and accountants to overcome obstacles and take advantage of existing opportunities. This research also supports the relevance of stakeholder theory, legitimacy theory, and sustainable development theory in the context of CSR in developing countries.
References
Akpan, J. U., & olugwabade, o. I. (2023). Social and Environmental Responsibility in Accounting: Beyond Financial Metrics. International Journal of Social Sciences and Management Research, 9(9), 163-188. doi:10.56201/ijssmr.v9.no9.2023.pg163.188
Ali, W., Wilson, J., & Husnain, M. (2022). Determinants/Motivations of Corporate Social Responsibility Disclosure in Developing Economies: A Survey of the Extant Literature. Sustainability, 1-26.
Anggi, & Sisdianto, E. (2024, November). Mewujudkan Akuntansi Pertanggungjawaban Lingkungan di Negara Berkembang: Menjawab Tantangan, Meraih Peluang. Jurnal Intelek dan Cendikiawan Nusantara, 1(5), 8648. doi:3046-4560
Ariany, V. (2024). Masa Depan Akuntansi dan Keuangan: Tren dan Tantangan. Accounting and studies tax journal, 1(2), 150-157.
Awuah, B., Yazdifar, H., & Elbardan, H. (2024). Corporate reporting on the Sustainable Development Goals. journal of Accounting and Organizational Change: astructured literature review and research agenda, 20(4), 617-646. doi:10.1108/JAOC-10-2022-0155
Dakun, & Sisdianto, E. (2021). Akuntansi Pertanggungjawaban Sosial dan Lingkungan (1 ed.). (A. Akbar, Ed.) Surabaya, Jawa, Indonesia: Pustaka Aksara. Retrieved from www.pustakaaksara.co.id
Djajadiningrat, S. T., Hendriani, Y., & Famiola, M. (2014). Green Economy (Revisi ed.). Bandung: Rekayasa Sains Bandung.
He, R., Luo, L., Shamssudin, A., & Tang, Q. (2022). Corporate Carbon Accounting: A Literature Review of Carbon Accounting Research from the Kyoto Protocol to the Paris Aggrement. accounting and finance, 1-42.
Kalbouneh, A., Aburisheh, K., Shaheen, L., & Aldabbas, Q. (2023). The intellectual structure of sustainability accounting in the corporate environment: A literature review. Cogent business and management, 10(2), 1-25. doi:10.1080/23311975.2023.2211370
Khasanah, I. D., & Sucipto, A. (2020). Pengaruh Corporate Social Responsibility (CSR) dan Good Corporate Governance (GCG) Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Intervening. Akuntabel17, 14-28. Retrieved from https://journal.feb.unmul.ac.id/index.php/AKUNTABEL
Kholis, A. (2020). Corporate Social Responsibility (1 ed.). (Sutrisno, Ed.) Medan, Sumatera Selatan, Indonesia: Economic & Business Publishing.
Lako, A. (2014). Green Economy Menghijaukan Ekonomi, Bisnis, dan Akuntansi. (S. Saat, Ed.) Semarang: Erlangga.
Natalina, S. A. (2022). Kosep Penerapan Corporate Social Responsibility dan Kinerja Perusahaan di Indonesia dan Negara Berkembang di Benua Asia. Procceding of Islamic economic, business, and philantropy, 1(1), 213-227.
Qian, W., & Belal, A. (2021). Social and Environmental Accounting in Developing Countries: contextual challenges and insights. Accounting, Auditing, Accountablity Journal, 34(5), 1-36. doi:AAJJ-03-2021-5172
Retnaningsih, H. (2015). Permasalahan Corporate Social Responsibility (CSR) Dalam Rangka Pemberdayaan Masyarakat. Aspirasi, 6(2).
Sudaryani, E., & Uno, M. A. (2024). Dampak Akuntansi Syariah Terhadap Kinerja Keuangan Pemerintah Di Negara-Negara Berkembang. Imanensi, 9(2), 63-76. Retrieved from https://jurnal.fordebi.or.id/index.php/
Syahril, & Arfiyanto, D. (2017, Maret). Peranan Akuntan Dalam Pelaksanaan Corporate Social Responsibility Pada Rumah Sakit Di Wilayah Sumenep. Performance, VII(1), 19-31.
Syaiful, H., Sayudi, A., & Hayat, A. (2019, April). Peran Akuntansi Keberlanjutan: Akuntabilitas Dalam Ekologi Sosio, dan Ekonomik. Prosiding Seminar Nasional Lingkungan Lahan Basah, 4(2), 404-414.
UU No.40 Tahun 2007. (n.d.).
V, T. (2021). Sustainability reporting challenges in developing countries: towards management perceptions research evidence-based practice. Journal of Accounting in Emerging Economies, 1-29.
Zaroni, A. N. (2015). Globalisasi Ekonomi dan Implikasi Bagi Negara-Negara Berkembang: Telaah Pendekatan Ekonomi Islam. Al Tijary, 1(1), 1-22.
Alfarizi, M. (2023). Praktik akuntansi lingkungan pada sektor ekonomi kreatif Indonesia: Studi niat perilaku UMKM milenial. Akuntansi Dan Teknologi Informasi, 16(2), 128–152. https://doi.org/10.24123/jati.v16i2.5713
Almas Barlinti, R., & Abdul Aris, M. (2023). Analisis Kinerja Keuangan, Ukuran Perusahaan, Leverage, dan Volume Penjualan terhadap Corporate Social Responsibility (Analysis of Financial Performance, Company Size, Leverage, and Sales Volume on Corporate Social Responsibility) Riwayat Artikel. 4(3), 235–247. https://doi.org/10.35912/jakman.v4i3.1050
Anggraini, D., & Mariana. (2023). Pengaruh Islamic Corporate Governance (ICG), Islamic Corporate Social Responsibility (ICSR), Dan Intellectual Capital (IC)Terhadap Kinerja Perbankan Syariah di Indonesia. AKUNESA : Jurnal Akuntansi Unesa, 11(2), 118–127.
Djamil, N. (2023). Akuntansi Terintegrasi Islam : Alternatif Model Dalam Penyusunan Laporan Keuangan. JAAMTER : Jurnal Audit, Akuntansi, Manajemen Terintegrasi, 1(1), 5.
Isnasia Rahayu, N. (2019). Analisis Konten dan Komparatif Sustainability Report Perbankan Berdasarkan GRI G4. Jurnal Akuntansi Dan Ekonomika, 9, 51–60.
Juniarti, D., Rusnaini, E., Aulia, R., Andriansyah, R., Widiastuti, S., Sisdianto, E., Islam, U., Raden, N., & Lampung, I. (2023). Peran Akuntansi Keberlanjutan dalam Pengungkapan Corporate Social Responsibility (CSR) pada Praktik Bisnis. Jurnal Manajemen Dan Akuntansi, 1(2), 319–327.
mega. (2024). DAMPAK AKUNTANSI SYARIAH TERHADAP KINERJA KEUANGAN PEMERINTAH DI NEGARA-NEGARA BERKEMBANG. Imanensi, 9(2), 1–17.
Nopriyanto, A. (2024). Artikel Analisis Pengaruh Corporate Social Responsibility ( Csr ). Akuntansi, 5(2), 1–12.
Prakosa, D. K., & Firmansyah, A. (2022). Apakah Revolusi Industri 5.0 Dapat Menghilangkan Profesi Akuntan? Jurnalku, 2(3), 316–340. https://doi.org/10.54957/jurnalku.v2i3.282
Pranesti, A., Larasati, K. S., & Widiyanti, A. (2022). Kinerja Keterlanjutan dan Nilai Perusahaan: Sebuah Kajian Teoritis. Jurnal Ilmiah Universitas Batanghari Jambi, 22(3), 1624. https://doi.org/10.33087/jiubj.v22i3.2622
Silvera, D. L., Heriyani, & Sahara. (2024). Tata Kelola Perusahaan dan Tanggung Jawab Sosial Perusahaan: Tinjauan atas Pengaruhnya terhadap Penghindaran Pajak dan Praktik Manajemen Laba. Jurnal Akademi Akuntansi Indonesia Padang, 4(1), 35–53. https://doi.org/10.31933/5dz3ke89
Sumantri, I. (2023). Transparansi Dalam Pemerintahan: Tinjauan Kegagalan Pencegahan Korupsi Di Indonesia. Journal of Scientech Research and Development, 5(1), 97–109. https://doi.org/10.56670/jsrd.v5i1.110
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
