Biaya atau Investasi? Analisis Akuntansi Sosial terhadap Kesejahteraan Karyawan
DOI:
https://doi.org/10.30651/stb.v6i1.30977Kata Kunci:
Kesejahteraan karyawan; akuntansi sosial; modal manusia; biaya; investasiAbstrak
Penelitian ini menganalisis bagaimana kesejahteraan karyawan dimaknai dan direpresentasikan dalam praktik akuntansi sosial, khususnya terkait posisi pengeluaran karyawan sebagai biaya atau investasi. Studi kualitatif dengan desain studi kasus pada PT Unilever Indonesia periode 2022–2024 menggunakan data laporan tahunan dan keberlanjutan yang dianalisis melalui analisis konten tematik. Hasil menunjukkan perusahaan secara konsisten mengalokasikan sumber daya untuk remunerasi adil, pengembangan kompetensi, kesehatan dan keselamatan kerja, kesejahteraan mental, serta keberagaman dan inklusi dengan indikator terukur dan transparan. Namun, seluruh pengeluaran tetap dicatat sebagai beban operasional sehingga muncul dualitas representasi: secara strategis dipandang sebagai investasi modal manusia, tetapi secara teknis akuntansi masih menjadi biaya periode berjalan. Penelitian menegaskan perlunya pengembangan akuntansi sosial yang lebih humanistik dalam merepresentasikan nilai manusia di organisasi secara lebih komprehensif
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