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All Journal Utsaha: Journal of Entrepreneurship
Finka Azzahra Utami Masse
Universitas Sumatera Utara
Economics, Econometrics & Finance

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THE IMPLEMENTATION OF MANDATORY OR VOLUNTARY FOR CORPORATE SOCIAL RESPONSIBILITY: A SYSTEMATIC LITERATURE REVIEW Cut Nurul Tasya Putri; Finka Azzahra Utami Masse; Sambas Ade Kesuma
Utsaha (Journal of Entrepreneurship) Vol. 2 Issue. 3 (2023)
Publisher : jfpublshier

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/joe.v2i3.337

Abstract

CSR (Corporate Social Responsibility) is the responsibility of a company for the impact of their decisions and activities on society and the environment through open and ethical behavior. The existence of companies in the midst of society contributes to the national problem of unemployment. The implementation of CSR in Indonesia is still not transparent whether it is voluntary or mandatory. However, this research does not only discuss the Indonesian side, but globally in several countries from 2007-2023. Therefore, this research aims to find out the implementation of mandatory or voluntary CSR in Indonesia and some countries. The method used is systematic literature review. The result of this research is voluntary CSR is still commonly used in various countries, including developing countries, even though some countries have regulated mandatory CSR by law. However, voluntary CSR is still practiced because the law is not enough for companies to implement mandatory CSR. Companies will be more stable if they implement mandatory and voluntary CSR in a balanced way in order to consider the interests of stakeholders, the company, the environment and society.
THE IMPLEMENTATION OF ACCOUNTANTS’ PROFESSIONAL CODE OF ETHICS IN DEVELOPED AND DEVELOPING COUNTRIES: A LITERATURE REVIEW Finka Azzahra Utami Masse; Yolanda Angel; Rina br Bukit
Utsaha (Journal of Entrepreneurship) Vol. 2 Issue. 4 (2023)
Publisher : jfpublshier

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/joe.v2i4.438

Abstract

The accounting profession has a crucial role in maintaining integrity and transparency in corporate financial reporting, which has a direct impact on investor confidence and financial market stability. Therefore, all accountants in both developed and developing countries must respect the code of ethics issued by the professional association of accountants. This research aims to compare the implementation of accounting codes of ethics in developed and developing countries to identify the differences and similarities in ethical accounting practices. This research describes the differences in the context of accounting ethics between developed and developing countries and their implications for accounting practice. In addition, this research also highlights the challenges that developing countries face in implementing the principles of accounting ethics codes and examines the opportunities for improvement in the accounting field. This research uses a qualitative descriptive approach using the literature review method. This research identifies that within the past years, cases of violating the professional code of ethics of accountant have occurred in both developed and developing countries. Every accountant, whether in developed or developing countries, is expected to adhere to these principles in their practice. Furthermore, implementing these principles is essential to maintaining public trust and the sustainability of the accounting profession.
Co-Authors Cut Nurul Tasya Putri Rina Br Bukit Sambas Ade Kesuma Yolanda Angel