Accounting and Social Justice: A Critical Approach to Indonesia's Constitutional Perspective by Antong Antong , Darwis Said , Scientific Research Journal (Scirj), Volume V, Issue XI, November 2017 Edition

Scirj Volume V, Issue XI, November 2017 Edition
ISSN: 2201-2796

Accounting and Social Justice: A Critical Approach to Indonesia's Constitutional Perspective

Antong Antong , Darwis Said

Abstract: This paper examines the accounting practices of PT Semen Tonasa in the context of power production and resources distribution (profit) with the concept of fair efficiency approach the values in Article 33 of the 1945 Constitution, especially paragraph 4. The results of the study of this chapter to be important to assess the implementation of the concept of fair efficiency conceptually uphold the balance and distribution of top management resources by a business entity. Paragraphs of Article 33 of the 1945 Constitution emphasizes the structure of the state economy, one of which is based on fair efficiency. This structure will then become a conceptual framework for building practical design in the form of accounting practices that prioritizes the efficiency of the use of productive resources processed through the production process and then distributes equitably to the stakeholders. The unification of words in one sentence (fair efficiency) implies that the intended efficiency is not intended to pursue profit maximally but rather to the fair use for the wider interest for the benefit.

Reference this Paper: Accounting and Social Justice: A Critical Approach to Indonesia's Constitutional Perspective by Antong Antong , Darwis Said published at: "Scientific Research Journal (Scirj), Volume V, Issue XI, November 2017 Edition, Page 45-53 ".

Search Terms: Accounting, Social Justice, Constitution, The 1945 Constitution

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