COMMUNITY-BASED ENTERPRISES, SOCIAL ENTERPRISES, DAN ORGANISASI SOSIAL LAINNYA: KERANCUAN KONSEPTUAL, IMPLIKASI AKUNTANSI, DAN KEBERLANJUTAN KINERJA PADA KONTEKS INDONESIA
DOI:
https://doi.org/10.35446/dayasaing.v12i2.2860Keywords:
Community-Based Enterprises, Social Enterprises, Social Accounting, Sustainable Performance.Abstract
Abstract: Disagreements regarding the definition of socially oriented organizations are currently receiving considerable attention. Particularly in Indonesia, this conceptual confusion occurs between Community-Based Enterprises (CBEs), Social Enterprises (SEs), Cooperatives, NGOs, and Foundations. From an accounting perspective, these differing definitions of each organization result in unrepresentative financial reporting practices, invalid performance measurement systems, and accountability frameworks that do not reflect the organization's true needs. This conceptual article makes two main contributions. First, it clarifies the fundamental differences between CBEs and other forms of social organizations based on the literature and regulations applicable in Indonesia. Second, it identifies how these differing definitions directly impact accounting aspects across four dimensions (reporting framework, social performance measurement, stakeholder accountability, and organizational sustainability). This article argues that CBEs require a fundamentally different accounting paradigm than SEs and conventional nonprofit organizations. This is because CBEs possess unique paradigms related to social capital, group trust, and relational value as accounting objects.
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