AKTIVITAS SOSIAL BENEFIT PERUSAHAAN DITINJAU DARI AKUNTANSI PERTANGGUNGJAWABAN SOSIAL LINGKUNGAN DAN MAQASHID SYARIAH DI PTPN VII WAY BERULU

YONGXI, ANDANI (2024) AKTIVITAS SOSIAL BENEFIT PERUSAHAAN DITINJAU DARI AKUNTANSI PERTANGGUNGJAWABAN SOSIAL LINGKUNGAN DAN MAQASHID SYARIAH DI PTPN VII WAY BERULU. Diploma thesis, UIN Raden Intan Lampung.

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Abstract

ABSTRAK Sosial benefit adalah kontribusi positif atau manfaat keberadaan perusahaan kepada masyarakat. Aktifitas sosial benefit yang dilakukan PTPN VII Way Berulu sebagai wujud tanggung jawab sosial perusahaan kepada lingkungan. Rumusan masalah dalam penelitian ini adalah (1) Bagaimana aktivitas sosial benefit perusahaan ditinjau dari akuntansi pertanggung jawaban sosial lingkungan di PTPN VII Way Berulu? dan (2) Bagaimana aktivitas sosial benefit perusahaan ditinjau dari maqashid syariah di PTPN VII Way Berulu? Tujuan dilakukannya penelitian ini adalah (1) Untuk mengetahui aktivitas sosial benefit perusahaan ditinjau dari akuntansi pertanggung jawaban sosial lingkungan di PTPN VII Way Berulu. (2) Untuk mengetahui aktivitas sosial benefit perusahaan ditinjau dari maqashid syariah di PTPN VII Way Berulu. Jenis penelitian ini merupakan penelitian lapangan (field research). Informan dalam penelitian ini adalah 3 orang yaitu 2 orang karyawan PTPN VII Way Berulu dan 1 orang masyarakat. Teknik pengumpulan data dengan wawancara, observasi, dan dokumetasi. Berdasarkan analisis data disimpulakan bahwa aktivitas sosial benefit perusahaan ditinjau dari akuntansi pertanggung jawaban sosial lingkungan di PTPN VII Way Berulu yaitu PTPN VII Way Berulu sudah menjalankan pertanggung jawaban sosial lingkungan dimana telah memenuhi vaiabel-variabel anatara lain monetary accounting (berbasis pada monetary procedure) dan physical accounting (berbasis pada material flow balance procedure. Aktivitas sosial benefit perusahaan ditinjau dari maqashid syariah di PTPN VII Way Berulu yaitu PTPN VII Way Berulu sudah menjalankan aktifitas sosial benefit sesuai dengan variabel-variabel maqashid syariah dan dapat menolong pertumbuhan sektor real yang selama ini tidak seimbang. Kata kunci : Aktivitas Sosial Benefit, Akuntansi Pertanggungjawaban Sosial Lingkungan, dan Maqashid Syariah. ABSTRACT Social benefits are positive contributions or benefits from the company's existence to society. The social benefit activities carried out by PTPN VII Way Berulu are a form of corporate social responsibility to the environment. The formulation of the problem in this research is (1) How are the company's social benefit activities viewed from environmental social responsibility accounting at PTPN VII Way Berulu? and (2) How are the company's social benefit activities viewed from the maqashid sharia at PTPN VII Way Berulu? The purpose of this research is (1) To determine the company's social benefit activities in terms of environmental social responsibility accounting at PTPN VII Way Berulu. (2) To find out the company's social benefit activities in terms of maqashid sharia at PTPN VII Way Berulu. This type of research is field research. The informants in this research were 3 people, namely 2 employees of PTPN VII Way Berulu and 1 member of the public. Data collection techniques using interviews, observation and documentation. Based on data analysis, it can be concluded that the company's social benefit activities are viewed from environmental social responsibility accounting at PTPN VII Way Berulu, namely PTPN VII Way Berulu has carried out environmental social responsibility which has fulfilled variables including monetary accounting (based on monetary procedures) and physical accounting (based on material flow balance procedures. The company's social benefit activities are reviewed from maqashid sharia at PTPN VII Way Berulu, namely PTPN VII Way Berulu has carried out social benefit activities in accordance with maqashid sharia variables and can help the growth of the real sector which has so far been unbalanced . Keywords: Social Benefit Activities, Environmental Social Responsibility Accounting, and Maqashid Syariah.

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