Silabi Akuntansi Pertanggungjawaban Sosial
Matakuliah
Dosen
: Akuntansi Pertanggungjawaban Sosial
: (1) Darwis Said (ADS)
Deskripsi:
Matakuliah ini membahas konsep-konsep teori akuntansi sosial dan lingkungan serta dimensi etika dalam bisnis dan
akuntansi. Matakuliah ini juga menyajikan hasil-hasil riset akuntansi pertanggungjawaban sosial (corporate social
responsibility-CSR).
Tujuan Pengajaran:
Setelah mengikuti matakuliah ini, mahasiswa diharapkan memiliki pengetahuan dan pemahaman dimensi lain dari
akuntansi (corporate social and environmental) yang meliputi:
1.
2.
3.
4.
Dimensi etika dalam praktek akuntansi (bisnis),;
Dimensi sosial dalam praktek akuntansi (bisnis);
Dimensi lingkungan dalam praktek akuntansi (bisnis);
Pemahaman hubungan (engagement) antara stakeholders dengan agency dalam akuntansi sektor publik;
Metode perkuliahan:
Kuliah dilaksanakan dengan pendekatan diskusi antar peserta secara aktif mengenai seluruh materi (referensi) yang
ditetapkan dalam silabi ini. Mahasiswa diwajibkan membaca dan membuat materi kuliah (RMK) sebelum perkuliahan
dimulai, serta mempresentasikan di kelas dan melakukan diskusi dibawah bimbingan dosen pengajar.
Penilaian:
Komponen penilaian prestasi dan pembobotannya adalah sebagai berikut:
Ringkasan materi kuliah (RMK: 5 – 8 hal 1½ spasi)
Presentasi dan diskusi
Ujian tengah semester
Ujian akhir semester
= 15%
= 25%
= 30%
= 30%
Tata-tertib Perkuliahan:
Untuk mencapai tujuan yang diharapkan dari perkuliahan ini, mahasiswa harus mengikuti ketentuan-ketentan
sebagai berikut:
1.
2.
3.
4.
5.
6.
7.
Mahasiswa diharuskan hadir di kelas tepat waktu. Toleransi keterlambatan paling lama 15 menit.
Jika dosen terlambat hingga 30 menit, kuliah dianggap tidak ada dan mahasiswa dipersilahkan
meninggalkan kelas.
Mahasiswa diwajibkan mengumpulkan RMK pada setiap perkuliahan. Jika tidak mengumpulkan tepat pada
waktunya, maka nilai untuk tugas tersebut dianggap tidak ada.
Mahasiswa diwajibkan untuk menghadiri perkuliahan minimal 80%.
Mahasiswa diwajibkan membuat telaah literatur (makalah) dan dipresentasikan di kelas pada pertemuan ke14 atau ke-15. Setelah dilakukan perbaikan, makalah tersebut harus diserahkan ke dosen sebelum ujian
akhir semester dilaksanakan.
Tidak diperbolehkan melakukan plagiasi. Apabila ditemukan plagiasi pada RMK dan makalah, maka RMK
dan makalah tersebut tidak diberikan nilai mahasiswa bersangkutan akan dikenakan finalti.
Selama perkuliahan berlangsung, mahasiwa tidak diperbolehkan:
a. Merokok
b. Menghidupkan dan menggunakan ponsel.
c. Mengganggu jalannya perkuliahan.
Rancangan Materi Perkuliahan:
Pertemuan 1: Pendahuluan: Silabi dan kontrak Belajar
Pertemuan 2: Kedudukan sosial perusahaan
1. Estes, Ralph. Tyranny of the bottom line; Mengapa Banyak Perusahaan Membuat Orang
baik bertindak buruk, Penerbit PT Gramedia Pustaka Utama, Jakarta, 2005.
2. Rudito, Bambang & Melia Famiola. Etika Bisnis dan Tanggung Jawab sosial Perusahaan
di Indonesia, Penerbit Rekayasa Sains, 2007.
3. Carroll, Archie B., 1979. A Three-Dimensional Conceptual Model of Corporate
Performance, Academy of Management Review, Vol. 4, No. 4, 497-505.
Pertemuan 3: Konsep Modal dan Laba
References :
1. Zohar, Danah & Ian Marshall. Spiritual Capital; Memberdayakan SQ di dunia bisnis,
Penerbit Mizan, 2004
2. Hasbullah, Jousairi. Social Capital (Menuju Keunggulan Budaya Manusia Indonesia),
Penerbit MR-United Press Jakarta.
3. Subiyantoro, Eko B., dan Iwan Triyuwono. 2004. Laba Humanis: Tafsir Sosial atas
Konsep Laba dengan Pendekatan Hermeneutika, Edisi Pertama, Cetakan Pertama,
Penerbit: Bayumedia Publishing, Malang.
Pertemuan 4: Etika Bisnis & Lingkungan
References :
1. Keraf A. Sonny. Etika Bisnis
2. Keraf A. Sonny. Etika Lingkungan
3. Lovell, A. 1995. Moral Reasoning and Moral Atmosphere in the Domain of Accounting,
Accounting, Auditing & Acoountability Journal. Vol. 8, No.3; 60-80.
4. Francis, Jere R. 1990. After Virtue, Accounting As a Moral and Discursive Practice,
Accounting, Auditing and Accountability Journal 3.3: 5-17.
Pertemuan 5: The triple bottom line



Environmental perspectives
Economic perspectives
Social perspectives
References :
1. Crane, Andrew, Dirk Matten. Business ethics: A European perspective, Oxford University
Press, 2004
2. Estes, Ralph. Tyranny of the bottom line; Mengapa Banyak Perusahaan Membuat Orang
ebaik bertindak buruk, Penerbit PT Gramedia Pustaka Utama, Jakarta, 2005.
3. Holmes, Sandra L., 1977. Corporate Social Performance: Past and Present of
Commitment, Academy of Management Journal, Vol. 20, No. 3, 433-438.
4. Carroll, Archie B., 1979. A Three-Dimensional Conceptual Model of Corporate
Performance, Academy of Management Review, Vol. 4, No. 4, 497-505.
Pertemuan 6: Societal Accounting (Bagian Pertama)
References:
1. Gambling, Trevor. Societal Accounting, 1974
2. Gray, Rob et al. Accounting & Accountability; Changes and Challenges in Corporate
Social and Environmental Reporting, Prentice Hall, 1996
3. Dowling, J., dan Pfeffer J., 1975. Organizational Legitimacy: Social Value and
Organizational Behaviour, Pacific Sociological Review, Vol. 18, No.1, pp. 122-36.
Pertemuan 7: Societal Accounting (Bagian Kedua)
1. Gambling, Trevor. Societal Accounting, 1974
2. Gray, Rob et al. Accounting & Accountability; changes and challenges in corporate social
and environmental reporting, Prentice Hall, 1996
3. Dey, Colin. 2004. Social Accounting at Traidcraft PLC: An Ethnographic Study of a
Strunggle for the Meaning of Fair Trade. The Fourth Asia Pasific Interdiciplinary
Research in Accounting (Apira) 2004 Conference, Singapore.
Pertemuan 8: Ujian Tengah Semester
Pertemuan 9: Socially responsible accounting (Bagian Pertama)
References:
1. Mathews, M.R. Socially responsible accounting, Chapman & Hall, first edition, 1993
2. Gray, Rob et al. Accounting & Accountability: Changes and challenges in corporate social
and environmental reporting, Prentice Hall, 1996.
3. Dhillon, Gurpreet. Social Responsibility in the Information Age: Issues and controversies,
Idea Group Publishing, 2002.
Pertemuan 10: Socially responsible accounting (Bagian Kedua)
1. Mathews, M.R. Socially responsible accounting, Chapman & Hall, first edition, 1993
2. Gray, Rob et al. Accounting & Accountability: Changes and challenges in corporate social
and environmental reporting, Prentice Hall, 1996.
3. Dhillon, Gurpreet. Social Responsibility in the Information Age: Issues and controversies,
Idea Group Publishing, 2002.
Pertemuan 11: Corporate Social Responsibility (Bagian Pertama)
References :
1. McGuire, Jean B., A. Sundgren dan T. Schneeweis. 1988. Corporate Social
Responsibility and Firm Financial Performance, Academy of Management Journal,
Vol.31, No.4, 854-872.
2. Gray, Rob et al. Accounting & Accountability: Changes and challenges in corporate social
and environmental reporting, Prentice Hall, 1996.
3. Dhillon, Gurpreet. Social Responsibility in the Information Age: Issues and controversies,
Idea Group Publishing, 2002.
Pertemuan 12: Corporate Social Responsibility (Bagian Kedua)
References :
1. Mathews, M.R. Socially responsible accounting, Chapman & Hall, first edition, 1993
2. Gray, Rob et al. Accounting & Accountability: Changes and challenges in corporate social
and environmental reporting, Prentice Hall, 1996.
3. Dhillon, Gurpreet. Social Responsibility in the Information Age: Issues and controversies,
Idea Group Publishing, 2002.
Pertemuan 13: Accounting for the Environment (Bagian Pertama)
References:
1. Gray, Rob with Jan Bebbington & Diane Walters. Accounting for the environment, Paul
Chapman Publishing Ltd, 1993.
2. Raar, Jean. 2004. Environmental and Social Responsibility: A Normative Financial
Reporting Concept. The Fourth Asia Pasific Interdiciplinary Research in Accounting
(Apira) 2004 Conference, Singapore..
Pertemuan 14: Accounting for the Environment (Bagian Kedua)
References:
1. The Canadian Institute of Chartered Accountants. Environmental Costs and Liabilities:
Accounting and financial Reporting Issues, Research Report.
2. Andrew, Jane. 2000. The Accounting Craft and the Environmental Crisis: Reconsidering
Environmental Ethics, Accounting Forum, Vol. 24, No. 2, pp. 197-222, dalam Critical and
Historical Studies in Accounting, Edited Funnell dan Williams, 2005.
3. Gray, R. 1992. Accounting and Environmentalism: An Exploration of the Challenge of
Gently Accounting for Accountability, Transparency and Sustainability, Accounting,
Organizations and Society, Vol. 17, No. 5, pp. 399-425.
Pertemuan 15: Dimensi Pertanggungjawaban sosial dalam Akuntansi sektor publik
Pertemuan 16: Ujian Akhir Semester
Artikel Acuan:
Bebbington, Jan. 2004. An Evaluation of the Role of Social, Environmental and Sustainable
Development Reporting in Reputation Risk Management, The Fourth Asia Pasific
Interdiciplinary Research in Accounting (Apira) 2004 Conference, Singapore.
Boyce, Gordon. 2000. Public Discourse and Decision Making: Exploring Possibilities for
Financial, Social, and Environmental Accounting. Accounting, Auditing, and
accountability Journal. Vol. 13, No. 1, 27 – 64.
Buhr, Nola. 1998. Environmental Performance, Legislation and Annual Report disclosure: the
case of acid rain and Falconbridge, Accounting, Auditing and Accountability Journal,
Vol. 11 No. 2 p. 163-190
Burritt, R.L., dan S. Welch. 1997. Accountability for Environmental Performance of the
Australian Commonwealth Public Sector, Accounting, Auditing & Accountability Journal,
Vol.10, No.4, pp. 532-561.
Carroll, Archie B. 1979. A Three-Dimensional Conceptual Model of Corporate Performance,
Academy of Management Review, Vol. 4, No. 4, 497-505.
Carroll, Archie B. 1991. The Pyramid of Corporate Social Responsibility: Toward the Moral
Management of Organizational Stakeholders, Business Horizons, Juli-Agustus, 39-48.
Dey, Colin. 2004. Social Accounting at Traidcraft PLC: An Ethnographic Study of a Strunggle for
the Meaning of Fair Trade. The Fourth Asia Pasific Interdiciplinary Research in
Accounting (Apira) 2004 Conference, Singapore.
Dowling, J., dan Pfeffer J., 1975. Organizational Legitimacy: Social Value and Organizational
Behaviour, Pacific Sociological Review, Vol. 18, No.1, pp. 122-36.
Estes, Ralph.1976. Corporate Social Accounting, John Wiley & Sons, New York, NY.
Francis, Jere R. 1990. After Virtue, Accounting As a Moral and Discursive Practice, Accounting,
Auditing and Accountability Journal 3.3: 5-17.
Freedman, Martin dan B. Jaggi. 1979. An Analysis of the Association between Pollution
Disclosure and Economic Performance, Accounting, Auditing and Accountability, 1,2,
43-58.
Freedman, Martin. 1989. Social Accounting, dalam Behavioral Accounting (Siegel dan Marconi),
South-Western Publishing Co. Cincinnati, Ohio.
Gray, R. 1992. Accounting and Environmentalism: An Exploration of the Challenge of Gently
Accounting for Accountability, Transparency and Sustainability, Accounting, Organizations
and Society, Vol. 17, No. 5, pp. 399-425.
Holmes, Sandra L., 1977. Corporate Social Performance: Past and Present of Commitment,
Academy of Management Journal, Vol. 20, No. 3, 433-438.
Lovell, A. 1995. Moral Reasoning and Moral Atmosphere in the Domain of Accounting,
Accounting, Auditing & Acoountability Journal. Vol. 8, No.3; 60-80.
McGuire, J. W. 1963. Business and Society, New York: McGraw-Hill, dalam Carroll, Archie B.,
1979. A Three-Dimensional Conceptual Model of Corporate Performance, Academy of
Management Review, Vol. 4, No. 4, 497-505.
McGuire, Jean B., A. Sundgren dan T. Schneeweis. 1988. Corporate Social Responsibility and
Firm Financial Performance, Academy of Management Journal, Vol.31, No.4, 854-872.
Raar, Jean. 2004. Environmental and Social Responsibility: A Normative Financial Reporting
Concept. The Fourth Asia Pasific Interdiciplinary Research in Accounting (Apira) 2004
Conference, Singapore.
Reich, R.B. 1998. The New Meaning of Corporate Social Responsibility, California Management
Review, Vol. 40, No. 2. Winter, pp. 8-17.
Robin, D. dan Reidenback, R.E. 1998. Integrating Social Responsibility and Ethics into the
Strategic Palnning Process, Business and Professional Ethics Journal, Vol. 7, pp. 29-46