Abstract:
This study aims to analyze the accounting
tasks of state-owned companies with Indonesian-ness
values. The Political Economy of Accounting (PEA) is an
analytical tool used to measure a higher level of
education which is then referred to as Indonesian PEA.
The concept will be the rationale for conducting studies
that provide relevant information. The data used are
qualitative data from interviews and direct results, as
well as quantitative data in the form of annual reports,
reports and financial reports obtained directly from the
finance department and the official website of PT. Semen
Tonasa. The results of the study show that accounting
practices by SOEs companies are still far from
Indonesian values. The earth, air and natural wealth
contained in the earth of Indonesia are the subjects of
people's prosperity but the findings in the community that
have not existed from the beginning of the resources
managed by the company. The reality of social
performance is only in the form of false sustainability
because it is still formally legal only limited to
broadcasting and even becomes a tool of corporate
hegemony. It is important for companies to build
awareness that is an integral part of the social and
community environment, between companies and
stakeholders built a "kinship" relationship. Based on the
findings of this study, Indonesian character with social
justice can be realized if the commitment to Pancasila
and the 1945 Constitution can be actualized by the
company through family members. The relationship of
"kinship" in which there are human values, brotherhood,
togetherness, mutual cooperation, and help, the
relationship between the community and the relationship
between mutual support.
