Social Accounting Accountability for Social Costs in Non-Profit Entities (Study at Muhammadiyah Hospital Surabaya)

The business performance of an organization cannot be separated from how to participate in caring for social and environmental responsibilities. This research method uses a descriptive qualitative research type by describing the concept of social accounting as a development of the accounting discipline that leads to social values that have been running at Muhammadiyah Persyarikatan Hospital. The results showed that the performance of social costs from the achievement of profit performance, the performance of benefits and costs on social costs always decreased on the performance of activities related to social interests. This proves that it can be said that Muhammadiyah Surabaya Hospital is not too focused on activities in social interests and is only carried out voluntarily. the performance of benefits and costs on social costs always decreased on the performance of activities related to social interests. The performance of benefits and costs on social costs always decreased on the performance of activities related to social interests. This proves that it can be said that Muhammadiyah Surabaya Hospital is not too focused on activities in social interests and is only carried out voluntarily.