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p-Index From 2021 - 2026
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This Author published in this journals
All Journal Journal of Accounting, Economics, and Business Education
Halmi Kasman
Polikteknik LP3I Makassar
Economics, Econometrics & Finance Education

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Evaluasi Implementasi Akuntansi Sosial dan Lingkungan pada Unit Tanggung Jawab Sosial dan Lingkungan (TJSL) PT Semen Tonasa Halmi Kasman; Sudirman; Sri Rahayu Syah
Journal of Accounting, Economics, and Business Education Vol. 4 No. 1 (2026): JAEBE, Mei 2026
Publisher : Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/f1r62205

Abstract

Social and environmental accounting is a modern accounting development that extends beyond recording financial transactions by considering the social and environmental impacts of corporate activities. This study aims to evaluate the effectiveness of the CSR programme implemented by the TJSL Unit of PT Semen Tonasa, identify the forms of social and environmental activities conducted, and understand the management and accountability processes of the CSR programme as part of social and environmental accounting practices. The study employed a descriptive qualitative method, with data collected through in-depth interviews and documentation. The findings show that the CSR programme of the TJSL Unit of PT Semen Tonasa provides significant benefits and has a direct impact on the surrounding community. The programme is structured around four main pillars: social, economic, environmental, and legal and governance. Although the TJSL budget decreased in 2024, programme implementation remained consistently at 100% over the last three years. CSR activities include scholarships, social assistance, SME development, greening programmes, and mass circumcision. All activities are carried out in accordance with PERMEN BUMN and ISO 26000 standards, supported by regular reporting to the board of directors, Semen Indonesia Group, and the Ministry of State-Owned Enterprises.
Co-Authors Sri Rahayu Syah Sudirman