IMPLEMENTASI CSR SAAT PANDEMIK OLEH PT MULYA MENARA SEJAHTERA SIDOARJO PADA DATA TRANSAKSI PEMBELIAN KREDIT

J-MACC : Journal of Management and Accounting Pub Date : 2022-04-30 DOI:10.52166/j-macc.v5i1.2935

Dedy Triyono, Feliciana Tjitrohartoko

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Abstract

In PT. Mulya Menara Sejahtera there are some problems regarding efficiency in data processing. These problems can certainly be considered not in accordance with the green accounting principles that have been set and are also being a concern during this pandemic. This study aims to analyze and provide recommendations regarding the implementation of CSR during the pandemic by PT. Mulya Menara Sejahtera on their credit purchase transaction data. The research method used is a case study. The results of this study conclude that in PT Mulya Menara Sejahtera, the transaction cycle that occurs manually must be further developed more into digital so that it can better support green accounting efforts in Indonesia and support the limitation of physical interaction during this pandemic. In addition, based on the author's analysis, regarding the transaction cycle that occurs manually, PT Mulya Menara Sejahtera has implemented applicable accounting standards and complied with applicable CSR standards in accordance with Republic of Indonesia’s Law No. 40 of 2007 concerning Limited Liability Companies Article 74.

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在PT. Mulya Menara Sejahtera中，数据处理的效率存在一些问题。这些问题当然可以不按照已制定的绿色会计原则来考虑，这些原则在这次大流行期间也引起了人们的关注。本研究旨在分析PT. Mulya Menara Sejahtera在疫情期间对其信用购买交易数据实施企业社会责任并提出建议。使用的研究方法是案例研究。本研究的结果表明，在PT Mulya Menara Sejahtera，必须进一步将手工发生的交易周期进一步发展为数字化，以便更好地支持印度尼西亚的绿色会计工作，并支持疫情期间物理交互的限制。此外，根据作者的分析，对于手工发生的交易周期，PT Mulya Menara Sejahtera根据印度尼西亚共和国2007年第40号关于有限责任公司的第74条实施了适用的会计准则，并遵守适用的企业社会责任标准。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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J-MACC : Journal of Management and Accounting

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