Dampak Penerapan Value Added Statement dalam Pelaporan Keuangan Perusahaan  

Oleh:

Alam, Solihin Makmur

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI - atma jaya
Dalam koleksi: Jurnal Manajemen vol. 2 no. 1 (Nov. 2005), page 67-75.
Topik: enterprise theory; Value Added; Value Added Income; and Value Added Statement
Fulltext: Solihin Makmur Alam.pdf (177.05KB)

Isi artikel

enterprise theory is different from entity theory. enterprise theory focuses on the role of the company in creating the wealth to its stakeholders while entity theory just only focuses on the role of the company in creating the business income to its shareholders. Corporate Social Accounting is derived from an enterprise theory, while Value Added Statement is the reflection of Corporate Social Accounting. Value Added Statement is an accounting technique to measure the contribution of the company to its stakeholders. Value Added Statement is believed as a solution to solve the industrial issues between labor and industry, tax issues between tax officers and company, and also environmental issues between society and company

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