{"id":"https://openalex.org/W2952195092","doi":"https://doi.org/10.31963/infak.v3i1.185","title":"Konsep Akuntansi Corporate Social Responsibilty","display_name":"Konsep Akuntansi Corporate Social Responsibilty","publication_year":2016,"publication_date":"2016-12-01","ids":{"openalex":"https://openalex.org/W2952195092","doi":"https://doi.org/10.31963/infak.v3i1.185","mag":"2952195092"},"language":"id","primary_location":{"id":"mag:2952195092","doi":"https://doi.org/10.31963/infak.v3i1.185","is_oa":false,"landing_page_url":"http://jurnal.poliupg.ac.id/index.php/infak/article/download/185/103","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5027089636","display_name":"Dinar Dinar","orcid":"https://orcid.org/0009-0008-2886-7972","observed_orcids":["https://orcid.org/0009-0008-2886-7972"]},"institutions":[{"id":"https://openalex.org/I4210157237","display_name":"Universitas Fajar","ror":"https://ror.org/05whqt140","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210157237"]}],"countries":["ID"],"is_corresponding":true,"raw_author_name":"Dinar Dinar","raw_affiliation_strings":["Universitas Fajar Makassar"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Fajar Makassar","institution_ids":["https://openalex.org/I4210157237"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5027089636"],"corresponding_institution_ids":["https://openalex.org/I4210157237"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"3","issue":"1","first_page":"17","last_page":"34"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.7768999934196472,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.7768999934196472,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.18320000171661377,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.03290000185370445,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/corporate-social-responsibility","display_name":"corporate social responsibility","score":0.8539999723434448},{"id":"https://openalex.org/keywords/corporate-social-responsibility-disclosure","display_name":"corporate social responsibility disclosure","score":0.8289999961853027},{"id":"https://openalex.org/keywords/csr-measurement","display_name":"CSR measurement","score":0.5329999923706055},{"id":"https://openalex.org/keywords/sustainable-management","display_name":"sustainable management","score":0.44200000166893005}],"concepts":[{"id":"https://openalex.org/C141261163","wikidata":"https://www.wikidata.org/wiki/Q218600","display_name":"Corporate social responsibility","level":2,"score":0.9032507538795471},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7072785496711731},{"id":"https://openalex.org/C2780791683","wikidata":"https://www.wikidata.org/wiki/Q846785","display_name":"Action (physics)","level":2,"score":0.5970475077629089},{"id":"https://openalex.org/C12713177","wikidata":"https://www.wikidata.org/wiki/Q1900281","display_name":"Perspective (graphical)","level":2,"score":0.5688074231147766},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.535983681678772},{"id":"https://openalex.org/C138855539","wikidata":"https://www.wikidata.org/wiki/Q3536388","display_name":"Deconstruction (building)","level":2,"score":0.5125596523284912},{"id":"https://openalex.org/C147598955","wikidata":"https://www.wikidata.org/wiki/Q3427818","display_name":"Social responsibility","level":2,"score":0.4771239757537842},{"id":"https://openalex.org/C2775997212","wikidata":"https://www.wikidata.org/wiki/Q12366845","display_name":"Environmental accounting","level":2,"score":0.42025938630104065},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.27562659978866577},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.18152233958244324},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.1299266815185547},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.11708471179008484},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.0},{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.0},{"id":"https://openalex.org/C548081761","wikidata":"https://www.wikidata.org/wiki/Q180388","display_name":"Waste management","level":1,"score":0.0},{"id":"https://openalex.org/C62520636","wikidata":"https://www.wikidata.org/wiki/Q944","display_name":"Quantum mechanics","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:2952195092","doi":"https://doi.org/10.31963/infak.v3i1.185","is_oa":false,"landing_page_url":"http://jurnal.poliupg.ac.id/index.php/infak/article/download/185/103","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2791883992","https://openalex.org/W4403032508","https://openalex.org/W2900842738","https://openalex.org/W2005657885","https://openalex.org/W1568652022","https://openalex.org/W2902693959","https://openalex.org/W7218327674","https://openalex.org/W4413366985","https://openalex.org/W2784624967","https://openalex.org/W7220596315"],"abstract_inverted_index":{"This":[0,38],"study":[1],"aims":[2],"to":[3,13,27,76,93],"design":[4,63],"an":[5,31,64],"accounting":[6,10,56,65],"framework":[7,57,66],"that":[8,20,67,73,115,128],"accommodates":[9,68],"disclosure":[11],"related":[12,26,150],"Corporate":[14,69,100],"Social":[15,70,101],"Responsibility":[16,71,102],"(CSR)":[17],"activities,":[18],"so":[19,79],"quantitatively":[21],"can":[22,81,85,110,116,129],"be":[23,82,86,111,130],"presented":[24],"information":[25],"CSR":[28,126],"activities":[29,72,146,154],"in":[30,49,155],"integrated":[32],"manner":[33],"with":[34],"conventional":[35,55],"financial":[36],"statements.":[37],"research":[39,42,51],"used":[40,87],"the":[41,46,54,95,118,123,145],"method":[43],"by":[44,52,138],"doing":[45],"doconstruction.":[47],"Deconstruction":[48],"this":[50],"unraveling":[53],"is":[58,103],"considered":[59],"generally":[60],"accepted,":[61],"then":[62],"are":[74],"expected":[75],"measure":[77],"statistically":[78],"it":[80,133],"compared":[83],"and":[84,141,149,152],"as":[88],"a":[89,107,112,156],"chronological":[90],"analysis":[91],"tool":[92],"determine":[94],"trend.":[96],"The":[97],"Perspective":[98],"of":[99,120,125,147],"no":[104],"longer":[105],"just":[106],"responsibility,":[108],"but":[109],"management":[113],"strategy":[114],"reduce":[117],"risk":[119],"CSR.":[121],"With":[122],"concept":[124],"Accounting":[127],"analyzed":[131],"chronologically,":[132],"will":[134],"facilitate":[135],"monitoring,":[136],"correction":[137],"decision":[139],"makers":[140],"take":[142],"action":[143],"on":[144],"operations":[148],"environmental":[151],"social":[153],"sustainable":[157],"manner.":[158]},"counts_by_year":[],"updated_date":"2026-10-12T09:40:04.860316","created_date":"2019-06-27T00:00:00"}