Based on figure 1, the
highest environmental destroying aspects are corporations, especially those
investing in mining and plantation. The second part is the government, the
third is a combination of corporations and government, and finally, the
community (Walhi, 2013). The company's
activities have various impacts, ranging from social, economic and ecological
impacts. Social impacts are consequences related to the company's community,
such as community mobilization, community daily activities and so on. The
economic impact is related to the level of the economic welfare of the people
who are in the company's environment. The company influences the community's
economy in this case. Another impact that is no less important to be discussed
is the ecological impact. The term ecology is often juxtaposed with the
environment. When talking about ecological impacts, we are talking about
environmental impacts. When referring to the triple bottom line concept, one aspect
that becomes the main component is the planet (environment) (Apriliani & Abdullah, 2018).
There are four reasons
environmental issues are considered increasingly important today, namely the
first, related to the company's size. The larger the company, the higher the
accountability regarding operations, products and services (Soraya & Mahmud, 2016). Second,
environmental activists and NGOs have multiplied worldwide, including in
Indonesia. Third, the reputation and image of the company. Companies today
recognize that reputation, brand, and corporate image are strategic issues of
high value and must be protected. Fourth, the development of communication
technology is swift. Environmental and social issues that have a negative
impact will spread and be easily accessed using information technology (Panggabean & Deviarti, 2012).
The magnitude of the impact caused by environmental pollution makes people want
the impact to be controlled so that the impact does not endanger the community.
Karina and Yuyetta (2013)
mention the science of accounting developed from here, which presented the
company's financial information to stakeholders to obtain and provide
information regarding the recognition, measurement, presentation, and
disclosure of the company's responsibility to the environment.
Environmental accounting is
still not explicitly regulated in accounting standards in Indonesia (Wulandari, 2021).
However, IAI implicitly explains that the annual report must accommodate the
interests of decision-makers. This is explained in PSAK No. 1 of 2021, which
was ratified by the Financial Accounting Standards Board of the Indonesian
Institute of Accountants (DSAK IAI), paragraph fourteen (14), which states:
�Some entities also present, from financial statements, reports on the
environment and company reports. added value (value added statement),
especially for industries where environmental factors are significant and when
employees are considered a group of users of financial statements who play an
important role. Reports presented outside the financial statements are outside
the scope of SAK.� (DSAK IAI, 2021).
In this study, the author
refers to the Basic Framework for the Preparation and Presentation of Financial
Statements (KDPPLK), with the object PT
Kawasan Industri Makassar (Persero). This company
is a company that rents and sells land and buildings, container depots, heavy
equipment rental, wastewater treatment and development of supporting
facilities. Furthermore, PT Kawasan Industri Makassar
(Persero) commits to participate in implementing and supporting government
policies and programs in the economic and development fields in general, in
particular, providing infrastructure, carrying out development and management,
exploitation and development as well as carrying out activities in the
industrial estate business sector and services by applying the principles of
the company, good corporate governance, balanced scorecard/performance-based,
to ensure the company is going concerned.
PT Kawasan Industri Makassar (Persero)
understands that long-term business sustainability will not be achieved only by
fulfilling operational targets and financial performance. Business success will
be realized if the Company can maintain a balance between achieving economic
performance, social performance and environmental performance. Therefore, the
company prepares various programs based on the needs of stakeholders on an
ongoing basis.
PT Kawasan Industri
Makassar (Persero) must consider the impact on business
performance and the consequences for the environment and society. Therefore,
the company must constantly make a real contribution to the environment and
society through social responsibility programs that have been implemented.
Social and environmental accounting treatment must be carried out correctly and
appropriately. The process of identifying, measuring, appraising, presenting,
and disclosing environmental costs is an exciting accounting problem to study
because until now, there has not been a definite formula for the method of
recognizing, measuring, presenting, and disclosing environmental costs to
companies. Therefore, the formulation of the problem in this research is how
appropriate the recognition, measurement, presentation, and disclosure of
environmental costs is carried out by PT
Kawasan Industri Makassar (Persero) with the
Basic Framework for the Preparation and Presentation of Financial Statements
(KDPPLK).
METHOD
A. Research design
This research begins by identifying the object of
research and collecting primary and secondary data. The data that has been obtained
is tested for validity using
the source triangulation method. After
testing the validity of the data, the
data is analyzed to obtain results
and conclude the suitability of the practice
carried out by the object
of research with the applicable
theory.
B. Types of research
This research is qualitative
research with a descriptive method. According to (Creswell, 2017),
it is a research
and understanding process based on
a methodology that investigates social phenomena and human problems. Technically, it is a research
procedure that seeks to scientifically reveal the uniqueness
of individuals, groups, communities, and organizations in daily life and
specific settings (Miles & Huberman, 1992). (Bodgan & Taylor, 1992)
also argue qualitative research can produce in-depth descriptions of observed speech,
writing, and behaviour.
C. Research sites
The research object is PT Kawasan
Industri Makassar (Persero), located on St. Perintis Kemerdekaan KM.15, Daya, Biringkanaya District, Makassar, South Sulawesi, Indonesia. The author
chose this object since PT Kawasan Industri
Makassar (Persero) is a company
that produces waste in its production
process. As a result, this study aims to find out
what activities and programs have
been carried out, then analyze
the costs of environmental impacts starting from the recognition,
measurement, presentation, and disclosure in financial statements.
D. Data Types and
Sources
The types of data used
in this research are primary and secondary
data. The primary data was obtained by conducting
interviews regarding accounting treatment related to corporate
social responsibility. At the same time,
the secondary data used in this research
is the profile
documentation of PT Kawasan Industri Makassar (Persero), financial statement data consisting of balance
sheets, activity reports, reports on changes in net assets and notes to company financial
statements.
E. Data Validity Test
This study uses the triangulation
method to test the validity
of the data used. The type of triangulation used is source
triangulation. Source triangulation is used to test
the credibility of the data by
checking the data obtained from several
sources (Sugiyono, 2019). In this study, researchers conducted interviews; from these sources,
researchers got the same answer regarding
corporate social responsibility accounting at PT Kawasan
Industri Makassar (Persero).
F. Data analysis method
The data analysis method used in this research
is descriptive analysis method (Creswell & Creswell, 2017). The researcher
explains the findings derived from the data collected
through interviews and documentation on the object
of research which will then
be compared with the Basic Framework for the
Preparation and Presentation of Financial Statements (KDPPLK).
In this study, the applied method is based on
(Miles & Huberman, 1992) in analyzing the data.
The procedure for analyzing the data includes three steps that need
to be done
in analyzing the data: Data
reduction; Data Presentation,
Withdrawal of Conclusions or Verification.
RESULTS
AND DISCUSSION
A. A general description of the company
PT Kawasan Industri Makassar
(Persero), commonly
abbreviated as KIMA, is an Indonesian state-owned enterprise engaged in
managing industrial estates. By 2020, the Government of Indonesia will hold 60%
of the company's shares, while the Provincial Government of South Sulawesi and
Makassar Government will hold 30% and 10% of the company's shares,
respectively. As a state-owned company, PT
Kawasan Industri Makassar (Persero) has two
responsibilities. The first is to make a profit to increase state income through
dividend payments, while the second is to carry out social and environmental
responsibilities.
In the
context of caring for the environment, PT
Kawasan Industri Makassar (Persero) formed the
Small Business and Cooperative Development Unit ("PUKK"). Based on
the Decree of the Minister of Finance Number: 316/KMK/016/1994 dated 27 June
1994, it is stated that the Development of Small Businesses and Cooperatives is
handled by a particular unit under the supervision of a Director. Handling of
Small Business Development and Cooperatives within PT Kawasan Industri Makassar (Persero) is carried out by the Personnel
and Small Business Development Section by the Decree of the Board of Directors
No:12, SK/KIMA VIII/1997 dated August 17, 1997, concerning the Organizational
Structure of PT Kawasan Industri Makassar (Persero) )
and with a memo from the Board of Directors dated October 6, 1999, the Handling
of Small Business and Cooperative Development was transferred to the Finance
Section of PT Kawasan Industri Makassar (Persero).
The Small Business and Cooperative Development Unit ("PUKK"), which
is now known as the Partnership and Community Development Program Unit
("PKBL"), has repeatedly undergone structural changes, most recently
based on the Decree of the Board of Directors Number: KIMA.085/SK-Plt.DU/III /2020 dated March 9, 2020, transferred to the
Corporate Secretary section, managed by PKBL/CSR & GCG/KPKU Staff.
The
implementation of PKBL is regulated based on:
1) Regulation
of the Minister of State for State-Owned Enterprises of the Republic of
Indonesia No. Per-02/MBU/04/2020 dated April 7, 2020, regarding the third
amendment to the Regulation of the Minister of State-Owned Enterprises No.
Per-02/MBU/7/2017 dated 5 July 2017 and No. Per-03/MBU/12/2016 dated 16 December
2016, instead of the Decree of the Minister of State-Owned Enterprises Number
PER09/MBU/07/2015 concerning Partnership Programs State State-Owned
Enterprises.
2) Regulation
of the Minister of State for State-Owned Enterprises (BUMN) No. Per-08/MBU/2013
dated September 10, 2013, regarding the fourth amendment to the Regulation of
the Minister of SOEs Number PER05/MBU/2007 dated April 27, 2007, concerning the
SOE Partnership Program with Small Businesses and the Community Development
Program as a replacement for the Decree of the Minister of State-Owned
Enterprises Number KEP-236/MBU/2003 dated June 17, 2003, instead of the Decree
of the Minister of Finance of the Republic of Indonesia Number:
316/KMK.016/1994 dated June 27, 1994, concerning the Partnership Program of State-Owned
Enterprises with Small Businesses and the Community Development Program through
funds from distribution SOE profits.
3) Circular of
the Minister of State-Owned Enterprises No. SE-01/MBU.S/2009 dated March 31,
2009, regarding the Assisted Areas and BUMN Coordinator for PKBL in 2009.
4) Decree of
the Minister of State-Owned Enterprises No. Kep-1 OO/MBU/2002 dated June 4,
2002, concerning Assessment of the Health Level of State-Owned Enterprises.
5) Circular
Letter of the Minister of State-Owned Enterprises Number: SE-02/MBU/Wk/2012 dated February 23, 2012, concerning Stipulation of
Guidelines for Accounting for Partnership and Community Development Programs
revised in 2012 as a substitute for Accounting Guidelines for Partnership and
Community Development Programs of BUMN based on the Circular Letter of the
Minister of State for BUMN Number: SE-04/MBU.S/2007 dated July 17, 2007.
6) Circular Letter
of the Minister of State-Owned Enterprises Number: 21/MBU/2008 dated December
24, 2008, regarding the Implementation of the Partnership and Community
Development Program and social responsibility within the State-Owned
Enterprises.
7) Circular
Letter of the Minister of State-Owned Enterprises Number: 07/MBU/2008 dated May
8, 2008, concerning the Implementation and Stipulation of Article 74 of Law no.
40 of 2007 concerning Limited Liability Companies.
B. Recognition
Recognition
is the process of determining whether a transaction is recorded or not in the
recording system, which will affect the company's financial statements. A
transaction is recognized if it can be measured reliably. All corporate
liability costs incurred by PT Kawasan Industri
Makassar (Persero) can be measured reliably to recognise
all costs. PT Kawasan Industri Makassar (Persero)
recognizes every transaction using the cash basis method, which is recognized
when the asset is consumed. Thus, company recognizes revenue when money enters
the company's treasury and recognizes costs when there is a transaction that
causes money to be released from the company's cash.
Based on the
search results, the costs of corporate responsibility carried out by PT Kawasan
Industri Makassar (Persero) charged to the
Environmental Development Distribution account will appear in the activity
report.
C. Measurement
Measurement
determines the amount of money to recognize and include each element of the
financial statements in the financial position and activity statements. PT
Kawasan Industri Makassar (Persero) measures the
costs of the company's corporate responsibility using monetary units based on
the costs incurred by the company and refers to the realization of the previous
period's budget.
D. Presentation
Presentations
related to the output of a transaction in PT
Kawasan Industri Makassar (Persero) include the
costs of social responsibility in the distribution account and expenses in the
activity reports of PT Kawasan Industri Makassar
(Persero). Thus, in the company's activity report, costs related to the
partnership and community development program (PKBL) are presented in one
account. However, in the report on costs issued by the company, there are
details of accounts related to distribution and expense accounts. Moreover, all
the costs in the cost reports and activity reports are presented according to
the amount spent (cash basis).
E.
Disclosure
Disclosure
at PT Kawasan Industri
Makassar (Persero) has included accounting policies recognising
social responsibility costs, which are based on a cash basis. In each cost
category, items have been disclosed according to their respective headings in a
separate report by forming a unit oriented to the public sector. In the
company's report, there are categories for disclosure costs, namely the
distribution costs of community development and operational costs.
F.
Recognition
of the Cost of Corporate Social Responsibility of PT Kawasan Industri Makassar (Persero)
Recognition
relates to whether or not an event (transaction) that occurs within the company
is recorded (Kusumawati, 2015). Based on the Basic
Framework for the Preparation and Presentation of Financial Statements (KDPPLK)
paragraph 82, recognition is defined as follows: �recognition is the process of
forming an item that meets the definition of elements and the recognition
criteria set forth in paragraph 83 in the balance sheet or profit or loss.�
Recognition is done by stating the item in words or the amount of money
included in the balance sheet or income statement (KDPPLK, 2014 paragraph 82).
Based on paragraph 83 of KDPPLK (2014), items that meet the definition of an
element must be recognized if:
1) The economic
benefits associated with the item may flow to or from the company.
2) The item has
a value or cost that can be measured reliably.
Items
related to the cost of corporate social responsibility have a value that is
measured using historical values expressed in rupiah.
The
recognition process applied by the company is when there is a cash disbursement
activity from the Partnership and Community Development Program Unit (PKBL)
which was formed by PT Kawasan Industri Makassar (Persero)
and is recognized as a cost account, namely the environmental development
distribution account which in the future will provide economic benefits for the
community. Company in the future.
G. Measurement of Corporate Social
Responsibility Costs PT Kawasan Industri Makassar (Persero)
The
Partnership and Community Development Program Unit ("PKBL"),
established by PT Kawasan Industri Makassar (Persero), measures the number of
social responsibility costs using a monetary value of the costs that have been
incurred. Generally, four measurement bases can be used according to the Basic
Framework for the Preparation and Presentation of Financial Statements (KDPPLK,
2014), namely historical cost, current cost, realizable/settlement value, and
the present value. Thus, the measurement basis used by the company is to use
the realizable/settlement value, which can be said to be by what is stipulated
in the Basic Framework for the Preparation and Presentation of Financial
Statements (KDPPLK).
H. Presentation of the Cost of Corporate
Social Responsibility of PT Kawasan Industri Makassar (Persero)
The
Partnership and Community Development Program Unit ("PKBL"), established
by PT Kawasan Industri Makassar (Persero), presents
the costs of social responsibility in distribution costs and expenses.
Distribution and expense accounts consist of 2 accounts, namely the
environmental development distribution account and the operational expense
account, presented in the activity report. As the unit formed is a public
sector entity, under PSAK 45 and ISAK 35, it is not a statement of Profit and
Loss and Other Comprehensive Income but uses an activity report. So, we can
know that the company has identified, recognized, measured, presented the costs
of social responsibility as an integral part of the financial statements of PT
Kawasan Industri Makassar (Persero) itself. This is
by the Indonesian Institute of Accountants (DSAK IAI) statement, paragraph
fourteen (14).
Under the Minutes of the Secular Meeting of Financial Statements
and the Implementation of PKBL for the 2019 Financial Year of PT Kawasan Industri Makassar (Persero) No. RIS-50/D7.MBU.3/04/2020,
April 2, 2020, so that the distribution of the Community Development Program
(BL) charged to PT Kawasan Industri Makassar
(Persero) is recorded as a BL distribution expense in PT KIMA's financial
statements. However, the distribution Community Development is requested to
continue to be reported on the PKBL Portal.
CONCLUSION
Based on the analysis, it can be concluded regarding the costs of
social responsibility, PT Kawasan Industri Makassar (Persero) has formed a Partnership
and Community Development Program Unit (PKBL), which is oriented to the public
sector concerning PSAK 45 and ISAK 35.
Recognition of the Partnership and Community Development Program
Unit (PKBL) is carried out using a cash basis. It is recognized as a cost
account, namely the environmental development distribution account, which will
provide economic benefits for the company in the future.
The measurement of the social responsibility costs of the
Partnership and Community Development Program Unit (PKBL) is recorded at the
realizable/settlement value, which can be said to be under what is stipulated
in the Basic Framework for the Preparation and Presentation of Financial
Statements (KDPPLK).
The presentation of the Partnership and Community Development
Program Unit (PKBL) is contained in the distribution post and expenses, namely
the environmental development distribution account presented in the activity
report.
The report has appropriately disclosed the disclosure of the
Partnership and Community Development Program Unit (PKBL). This can be seen in
the notes on the financial statements of the Partnership and Community
Development Program Unit (PKBL) as well as the annual report of PT Kawasan Industri
Makassar (Persero), which consists of costs for natural disasters,
education/training, poverty alleviation, places of worship, health improvement,
nature conservation and public facilities.
There are no normative rules
related to the cost accounting for CSR and the importance of environmental and
social factors, so the findings of this study have practical implications for
other business actors who should have their own business units that focus on
social and environmental aspects. The limitation of this research is that it is only
limited to qualitative descriptive analysis and it is hoped that further
research will deepen it further with a case study model
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RECOGNITION, MEASUREMENT,
PRESENTATION AND DISCLOSURE OF CORPORATE SOCIAL RESPONSIBILITY (CSR) COSTS PT. KAWASAN
INDUSTRI MAKASSAR (PERSERO)
