Analisis Efektivitas Program CSR Untuk Penanganan Limbah dan Skema Pelaporan Akuntansi Lingkungan Berbasis PSAK 33 (Studi Kasus Pada Hotel-Hotel di Kota Kupang)

TIMUNENO, Antonius Yohanes William (2023) Analisis Efektivitas Program CSR Untuk Penanganan Limbah dan Skema Pelaporan Akuntansi Lingkungan Berbasis PSAK 33 (Studi Kasus Pada Hotel-Hotel di Kota Kupang). In: E-Book Abstrak Diseminasi Hasil Karya Penelitian & Pengabdian Pada Masyarakat 2023. Lembaga Penelitian dan Pengabdian Pada Masyarakat Universitas Atma Jaya Yogyakarta, Jogjakarta, pp. 21-22.

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Abstract

The purpose of this research aims to test the effectiveness of the CSR program especially in reducing waste of the hotel industry and test the suitability of environmental accounting with based cost reporting PSAK 33 for hotel’s in Kupang City. This research type is descriptive qualitative using the Miles and Huberman technique with in-depth interview scheme. The focused test in the effectiveness aspect of the CSR program objectives by using analysis on 7 indicators of the effectiveness achieving program objectives and analysis of the suitability reporting using reporting indicators based on PSAK 33. The results of this study showed that the activities of waste handling was carried out by hotel’s in The city of Kupang just only realized in the form of waste collection and storage. Efforts to handle waste have been actualized with a fund allocations for environmental management in every hotel’s in Kupang City, but the details which follow-up of these funds are not clearly described so that measure of waste handling which should be the main focus of the CSR program have not been realized properly. Besides that, the hotel industry's financial reports are fully integrated with the CSR program and concretely reported in a environmental cost account but it’s already tendency with bias information which occur is very high for any environmental-based financial reports provided by the hotel. Mostly hotel’s in the city of Kupang prepared environmental management funds which tend to be large but not accordance’s with program realization. This situation does not reflection the realization of PSAK 33 properly.

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