PENERAPAN AKUNTANSI LINGKUNGAN DENGAN PENDEKATAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PERUSAHAAN PERTAMBANGAN BATUBARA (Studi Kasus: PT Kaltim Prima Coal) SANGATTA --

ABSTRAK
Budi Nanang Ketut Hariadi (16651134). Penerapan Akuntansi Lingkungan Dengan Pendekatan Corporate Social Responsibility (Csr) Pada Perusahaan Pertambangan Batubara (Studi Kasus: PT Kaltim Prima Coal) Sangatta. Pembimbing 1 Bapak Muhammad Suyudi, S.E., M.SA., Ak., CA. dan Ibu Ratna Wulaningrum, S.E., M.Si, selaku Pembimbing 2.
Tujuan penelitian ini adalah untuk mengetahui penerapan akuntansi lingkungan sosial melalui pendekatan Corporate Social Responsibility pada perusahaan pertambangan PT Kaltim Prima Coal. Alat analisis penelitian adalah peneliti sendiri, melalui pendekatan kualitatif, dan menggunakan data skunder yang diperoleh dari sumber kepustakaan yang substansinya dari berbagai literatur, dan peraturan perundang-undangan. Data primer yaitu hasil wawancara, observasi dan studi lapangan. Hasil penelitian adalah pelaksanaan tanggungjawab sosial perusahaan yang berkaitan dengan pengentasan masalah-masalah sosial kemasyarakatan, Meliputi: Sektor Pendidikan, berupa pembangunan sarana pendidikan dan pemberian beasiswa. Sektor Infrastruktur, berupa pengembangan kawasan Telaga Batu Arang dan pantai sebagai sarana dan objek wisata. Sektor Kesehatan, berupa pembangunan pusat kesehatan desa. Sektor Program Pertanian dan Perikanan.
Kata Kunci: Corporate Social Responsibility, Akuntansi Lingkungan, Perusahaan Tambang,
ABSTRACT
Budi Nanang Ketut Hariyadi (16651134). Application of Environmental Accounting with Corporate Social Responsibility (CSR) Approach in Coal Mining Companies (Studi Kasus: PT Kaltim Prima Coal) Sangatta. Preceptor 1 Mr. Muhammad Suyudi, S.E., M.SA., Ak., CA. and Mrs. Ratna Wulaningrum, S.E., M.Si, as preceptor 2.
The purpose of this study was to determine the application of social environmental accounting through the approach of Corporate Social Responsibility at the mining company PT Kaltim Prima Coal. The research analysis tool is the researcher himself, through a qualitative approach, and what is used is secondary data obtained from the substance library sources from various literature, and legislation. Primary data is the results of observation and field study interviews. The result of the research is the implementation of corporate social responsibility related to alleviating social problems. Includes: Education sector, in the form of construction of educational facilities and scholarships. Infrastructure Sector, in the form of the Batu Arang Lake area and the beach as a means and tourist attraction. Health sector, in the form of building village health centers. Agriculture and Fisheries sprogram sector.
Keywords: Corporate Social Responsibility, Environmental Accounting, Mining Companies.