The Developing of Social responsibility Report by using Cost Outlay Approach in PT Semen Padang

Andana, Ary (2010) The Developing of Social responsibility Report by using Cost Outlay Approach in PT Semen Padang. Other thesis, FAKULTAS EKONOMI.

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Abstract

The aim of this research is to evaluate the existing and to develop the Social Responsibility Report (SRR) in PT Semen Padang which can be used by the company to measure it performance. The variables that used in Cost Outlay Approach are based on: contribution to net profit, contribution to human resotnce, contribution to public, contribution to environment and contribution to products and services. This research periods we 2007 and 2008. The results of this research show that PT Semen Padang only has the mandatory report of social responsibility activities from the government that is pKBL @rogram Kemitraan dan Bina Lingkungan) report which only cover the contribution to public, compared to Cost Outlay Approach which provides five contributions that should be reported in social responsibility report.

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