ASPEK SPIRITUAL, MANUSIA DAN LINGKUNGAN PADA AKUNTABILITAS NON GOVERNANCE ORGANIZATION (STUDI KASUS PADA YAYASAN MAHA BHOGA MARGA)

Abstract

Social and environmental accounting has been the concern of the accounting
community since long. In this perspective not only emphasizes the advantage of
accounting but also benefit an organization for employees, communities and still
maintain sustainability, health, and beauty of the environment. Some researchers
such as Gray (1990) emphasized the importance of considering the social and
environmental aspects as business support organizations. Several studies have led
to the concept of the Global Reporting Initiative (2000-2006) which is
mengekplor aspects that must be considered in financial reporting. The Bible also
teaches and directs human beings as creatures of God to keep and maintain both
his creation (Exodus 1: 1-31; Exodus 2: 1-25). God willing that humans maintain
and manage ciptanNya for the glory of God and the name of survival ciptanNya.
This gives rise to the mind of man to use his reason to manage thanks to the Lord.
One of the means that humans are successfully made by the accounting. Various
accounting alternatives offered in the literature to solve environmental and social
problems and, in the form of programs, efficiency, and cost allocation. Based on
the observation of the obtained results that the organization of social and
environmental programs implemented through the direct empowerment of civil
society and the public also environmentalists. By running these two programs the
company will still benefit and also does not damage the environment.

Keyword: Akuntansi, Sosial, Lingkungan