PELAPORAN KEUANGAN PADA WIRAUSAHA SOSIAL STUDI PADA UNIT PELAYANAN KOMISI PENGEMBANGAN SOSIAL EKONOMI KEUSKUPAN BANDUNG
A social entrepreneur is an individual, group, network, organization, or
alliance with an appropriate understanding of social problem and capacity of
entrepreneurship to make better social changes. The goal of a social entrepreneur
is not only maximum profit but also a positive impact on social communities. The
social entrepreneur will always learn to face any difficulties in achieving its goal.
A social entrepreneur is expected to become an agent of changes to improve
social values and to find any opportunities for managing the social problem. The
social entrepreneur must have accountability mechanism to present its social
performance to any stakeholders. The accountability of social entrepreneur can
be realized by the high quality of financial reporting.
Komisi Pengembangan Sosial Ekonomi Keuskupan Bandung has
developed some social entrepreneur service unit, i.e. producer of lacing fertilizer,
organic vegetable, and organic rice. Business development of them is expected to
give a positive impact on the economic upturn of social communities, especially in
regions of Cigugur and Ciwidey. Nowadays, these social entrepreneurs evolve
faster, so that their transaction will be more complex and they need structural and
integrated accounting practice. This accounting practice will culminate in the
financial statement presentation as accountability to social communities. This
article gets readers to comprehend the financial reporting of social entrepreneurs
by explaining a case study in social entrepreneurs under the patronage of Komisi
Pengembangan Sosial Ekonomi Keuskupan Bandung. The discussion illustrates
the existing condition of financial reporting in this social entrepreneurs. Finally,
computerized financial reporting is suggested in order to make better
accountability practices for social communities.
Keywords: Financial Reporting, Social Entrepreneur.