TANGGUNG JAWAB SOSIO–EKOLOGI DAN PERAN AKUNTANSI (STUDI PADA RUMAH SAKIT MATA UNDAAN)

Abstract

This research aimed to find out the responsibility of socio-ecology which had been applied by Undaan Eyes Hospital and accountancy role within its report on the stakeholders. While, the research was interpretive-qualitative by which understanding the responsibility of socio-ecology that had been applied and how accountancy had affected the management through existing its sustainability report. Moreover, the population was some employees who had been working in the hospital and fully responsible on each related unit especially in socio, ecology and finance. Furthermore, the research result concluded there had been socio-ecology responsibility from which the hospital applied. It meant, the hospital itsself had done regular activities which became their work plan. Likewise, the sustainability report of socio-ecology had its activity report which its form, executor, place and other applied additional information. In addition, the role of accountancy had been divided into two, namely management and finance accountancy. Meanwhile, the management accountancy had been represented by some information which were delivered by the management. On the other hand, finance accountancy had been represented by some accounts in finance report.
Keywords : management accounting, socio ecology, triple bottom line, corporate social responsibility