The role of students as Agents of Change, Agents of Responsibility, and Agents of Social Control. The Student Senate of the Faculty of Economics at Widyatama University will hold a university-level accounting competition throughout Indonesia called the WIDYATAMA ACCOUNTING COMPETITION 2013 (WAC X) ?The Power of Accounting?. The event will take place over 5 days on April 17, 18, 19, 20, and 27, 2013, at Widyatama University.
The role of students as Agents of Change, Agents of Responsibility, and Agents of Social Control. The Student Senate of the Faculty of Economics at Widyatama University will hold a university-level accounting competition throughout Indonesia called the WIDYATAMA ACCOUNTING COMPETITION 2013 (WAC X) “The Power of Accounting.” The event will take place over 5 days on April 17, 18, 19, 20, and 27, 2013, at Widyatama University.
The theme “The Power of Accounting” invites a broad interpretation of the power of accounting. Accounting is considered one of the ways to improve and maintain economic stability in the world. Accounting can provide solutions to problems in life. The Power of Accounting is the power that allows a person to live in a broad scope that influences social life. With The Power of Accounting, it is hoped that it can produce individuals who are useful to the country and nation.
Accounting to measure corporate social responsibility activities is known as social accounting. Social accounting generally aims to measure and disclose the profits, losses, and social costs incurred by the company’s activities in the community. These social costs are generally related to employment, consumers and the products or goods/services produced, society, and the environment surrounding the company.
Disclosure of social costs is carried out in financial reports or annual reports. The basic principles of Good Corporate Governance require companies to provide reports not only to shareholders, potential investors, creditors, and the government, but also to other stakeholders, including employees and the community. Disclosure of Corporate Social Responsibility in annual reports can be grouped based on theme, type, level, and location where social responsibility is disclosed.
Economic activities and development have both positive and negative impacts on national progress. Corporate Social Responsibility arises from conflicts between communities and the negative impacts caused by the presence of a company in a particular environment.
