ANALISIS AKUNTANBILITAS KEMITRAAN AGRIBISNIS TEMBAKAU SEBAGAI PENERAPAN CORPORATE SOCIAL RESPONSIBILITY (STUDI KASUS PERUSAHAAN ROKOK DI JAWA TENGAH)

ABSTRACT:Tobacco Agribusiness Partnership is an implementation of Corporate Social Responsibility (CSR) PT. X and already held in some areas one of them in Mranggen. Each activities must be accountable. But in practice, there are problems such as partner farmers who can’t pay off the credit, the quantity of tobacco that goes to PT. X is fickle, and tobacco was sold to the collectors before being put into PT. X. This study aims to find out how Tobacco Agribusiness Partnership in Mranggen implemented as an implementation of Corporate Social Responsibility (CSR) PT. X and to analyze how accountability is done by PT. X, Tobacco Agribusiness Partnership and farmers in the Tobacco Agribusiness Partnership activities at Mranggen. The data used a primary data in the form of accountability that obtained through interviews and secondary data is the form of accountability report of Tobacco Agribusiness Partnership PT. X in Mranggen Planting Season 2016. The results of this study showing that the accountability that has been used is vertical accountability and horizontal accountability. However, in its application, such accountability has not run maximally. Keywords: Corporate Social Responsibility, Partnership, Accountability