Konstruksi Model Sustainability Report Pada Hotel Bintang Lima Di Bali
Abstract
Currently, the hotel industry in Bali does not yet have guidelines or models for carrying out sustainability reporting, known as the Sustainability Report (SR). Based on this, it is deemed necessary to construct an SR model for hotels in Bali so that it can be used as a guide in submitting sustainability reports. This research aims to construct an SR model for five-star hotels in Bali. Through a qualitative research method, namely Husserl's transcendental phenomenology with interview techniques with several informants, the results were obtained that the SR implemented by five star hotels in Bali has a basis, namely based on the Tri Hita Karana (THK) philosophy. The THK concept is very compatible with the Triple Bottom Line (TBL) concept. The implementation of SR practices with the THK concept in the form of parahyangan, pawongan and palemahan has been carried out by the hotel both internally and externally. The TBL concept is adapted to the THK concept which is in accordance with Hindu philosophy and culture in Bali, so additional aspects of spirituality are needed. Meanwhile, the social aspect is added to culture so that it becomes a socio-cultural aspect. So the SR model with a new construction is SR with four aspects in it consisting of economic aspects, socio-cultural aspects, environmental aspects and spiritual aspects. This adapted SR model construction is called the Harmony Sustainability Report (HSR).
Keywords: Sustainability Report; Spiritual; Socio-cultural; THK; HSR
Downloads
Download data is not yet available.
References
Abd Hamid, M., & Mohd Isa, S. (2015). The theory of planned behaviour on sustainable tourism. J. Appl. Environ. Biol. Sci. Journal of Applied Environmental and Biological Sciences, 5(6S), 84–88. Retrieved from www.textroad.com.
ACCA. The Association of Chartered Certified Accountants. (2013). The Business Benefits of Sustainability Reporting in Singapore. Singapore.
Adnyana, P. (2016). Tri Hita Karana dalam Agama Hindu. http://babadbali.com/canang-sari/2016/tri-hita-karana-dalam-agama-hindu/ diunduh tanggal 21 Juli 2020.
André Feil, A., & Schreiber, D. (2017). Sustainability and sustainable development: unraveling overlays and scope of their meanings. Cadernos EBAPE.BR, 14(3), 667–681. https://doi.org/10.1590/1679-395157473.
Birthwright, L. (2015). Travelife for Hotels & Accommodations: Sustainability challenges in Hotels
Brennan, M.N., dan Merkl-Davies, D. (2014). Rhetoric and argument in social and environmental reporting: the Dirty Laundry case. Accounting, Auditing & Accountability Journal, 27(4), 602-633.
Buhr, N., Gray, R., & Milne, M. J. (2014). Histories, rationales, voluntary standards and future prospects for sustainability reporting Histories, rationales, voluntary standards and future prospects for sustainability reporting.
Burrell, G., & Morgan, G. (1979). Sociological Paradigms and organisational Analysis - Elements of the Sociology of Corporate Life. Sociological Paradigms and Organisational Analysis, 448. https://doi.org/10.1177/003803858001400219
Chen, J., Sloan, P., & Legrand, W. (2010). Sustainability in the hospitality industry. Routledge.
Cormier, D., dan Magnan, M. (2015). The economic relevance of environmental disclosure and its impact on corporate legitimacy: An empirical investigation. Business Strategy and the Environment, 24(6), 431-450.
Deegan, C. (2013). Financial accounting theory. McGraw-Hill Education Australia.
Diouf, D., & Boiral, O. (2017). The quality of sustainability reports and impression management. Accounting, Auditing & Accountability Journal, 30(3), 643–667. https://doi.org/10.1108/AAAJ-04-2015-2044.
Eccles, R. G., Ioannou, I., & Serafeim, G. (2014). The Impact of Corporate Sustainability on Organizational Processes and Performance The Harvard community. Management Science, 11, 2835–2857. https://doi.org/http://dx.doi.org/10.1287/mnsc.2014.1984
Elkington, John. (1997). Cannibals with Forks, the Triple Bottom Line of Twentieth Century Business. Capstone, Oxpord.
Ernst &Young. (2013). Value of Sustainability Reporting. Boston College Carroll School of Management.
Fernando, S., dan Lawrence, S. (2014). A theoretical framework for CSR practices: integrating legitimacy theory, stakeholder theory and institutional theory. Journal of Theoretical Accounting Research, 10(1), 149-178.
Fordham, A. E., & Robinson, G. M. (2018). Mapping meanings of corporate social responsibility – an Australian case study. International Journal of Corporate Social Responsibility, 3(1), 1–20. https://doi.org/10.1186/s40991-018-0036-1.
García-Chiang, A. (2018). Corporate social responsibility in the Mexican oil industry: Social impact assessment as a tool for local development. International Journal of Corporate Social Responsibility, 3(1). https://doi.org/10.1186/s40991-018-0038-z.
Global Reporting Initiative. (2013). Pedoman Pelaporan Keberlanjutan G4. Global Reporting Initiative. Retrieved from www.globalreporting.org
Gray, R. (2006). Social, environmental and sustainability reporting and organisational value creation? Accounting, Auditing & Accountability Journal, 19(6), 793–819. https://doi.org/10.1108/09513570610709872
Han, H. (2013). The healthcare hotel: Distinctive attributes for international medical travelers. Tourism Management, 36, 257–268. https://doi.org/10.1016/J.TOURMAN.2012.11.016
Han, H. (2015). Travelers’ pro-environmental behavior in a green lodging context: Converging value-belief-norm theory and the theory of planned behavior. Tourism Management, 47(July), 164–177. https://doi.org/10.1016/j.tourman.2014.09.014
Helmig, B., Spraul, K., & Ingenhoff, D. (2016). Under Positive Pressure : How Stakeholder Pressure Affects Corporate Social Responsibility Implementation. 55, 1–36.
Jani, D., & Han, H. (2013). Personality, social comparison, consumption emotions, satisfaction, and behavioral intentions. International Journal of Contemporary Hospitality Management, 25(7), 970–993. https://doi.org/10.1108/IJCHM-10-2012-0183
Jani, D., & Han, H. (2014). Personality, satisfaction, image, ambience, and loyalty: Testing their relationships in the hotel industry. International Journal of Hospitality Management, 37, 11–20. https://doi.org/10.1016/J.IJHM.2013.10.007
Jones, P., Hillier, D., & Comfort, D. (2014). Sustainability in the global hotel industry. International Journal of Contemporary Hospitality Management, 26(1), 5–17.
Kamayanti, A. (2016). Metodologi Penelitian Kualitatif Akuntansi: Pengantar Religiositas Keilmuan. Malang: Yayasan Rumah Peneleh Seri Media dan Literasi.
Koolwal, N., & Khandelwal, S. (2019). Corporate Social Responsibility (CSR) implementation in Oil & Gas Industry : Challenges and Solutions. 1–11.
Lindawati, A. S. L., & Puspita, M. E. (2015). Corporate Social Responsibility: Implikasi Stakeholder dan Legitimacy Gap dalam Peningkatan Kinerja Perusahaan. Jurnal Akuntansi Multiparadigma, 157–174. https://doi.org/10.18202/jamal.2015.04.6013
Lozano, R. (2013). Are companies planning their organisational changes for corporate sustainability? An analysis of three case studies on resistance to change and their strategies to overcome it. Corporate Social Responsibility and Environmental Management, 20(5), 275–295. https://doi.org/10.1002/csr.1290
McCall, M., & Voorhees, C. (2010). The Drivers of Loyalty Program Success. Cornell Hospitality Quarterly, 51(1), 35–52. https://doi.org/10.1177/1938965509355395
Mensah, C. (2017). The United Nations Commission on Sustainable Development. In Greening international institutions (pp. 21-37). Routledge.
Moleong, Lexy J. (2013). Metode Penelitian Kualitatif. Edisi Revisi. Bandung: PT. Remaja Rosdakarya.
Panungkelan, dkk. (2018). Analisis Pengaruh Strategi Green Marketing Dan Corporate Social Responsibility Terhadap Keputusan Menginap Di Hotel Swiss Bell Maleosan Manado. Journal of Strategy Marketing, 6(3), 1178–1187
Patten, D. M. (1992). Intra-industry environmental disclosures in response to the Alaskan oil spill: A note on legitimacy theory. Accounting, Organizations and Society, 17(5), 471–475.
Petty, R., Ricceri, F., & Guthrie, J. (2008). Intellectual capital: a user’s perspective. Management Research News, 31(6), 434–447. https://doi.org/10.1108/01409170810876035
Pryce, A. (2001). Sustainability in the hotel industry. Travel & Tourism Analyst, 6, 95–114.
Rumambi, H., Kaligis, S., Tangon, J., & Marentek, S. (2018). The Implementation Model of Corporate Social Responsibility (CSR): An Indonesian Perspective. International Journal of Academic Research in Business and Social Sciences, 8(10), 761–773. https://doi.org/10.6007/ijarbss/v8-i10/4777.
Rita. (2019). Implementasi Corporate Social Responsibility (Studi Pada Hotel Grand Clarion Makassar). 1(1), 29–35. https://doi.org/10.33649/pusaka.v1i1.10
Sari, I. D. A. M., Sinarwati, N. K., & Wahyuni, M. A. (2017). Implementasi Corporate Social Responsibility (CSR) Dan Dampaknya Terhadap Kinerja Keuangan Pada Industri Perhotelan (Studi Kasus Pada Melia Bali Hotel). 1(1). https://doi.org/10.1093/ije/dym012.
Sukoharsono, Eko Ganis. (2008). Religion, Spirituality, and Philosophy: How Do They Work For an Accounting World? The 3rd Postgraduate Consortium in Accounting: Socio-Spiritual, Postgraduate Program University of Brawijaya, 8-9 September.
Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.
Surya Dewi. (2018). Tri Hita Karana Culture as a Moderate Influence of the Love of Money on Ethical Perception of Fraudulent Accounting Practices. International Journal of Sciences: Basic and Applied Research (IJSBAR) (2018) Volume 40, No 2, pp 124-138. Faculty of Economics and Business, University of Udayana.
Tanford, S., Raab, C., & Kim, Y. (2012). Determinants of customer loyalty and purchasing behavior for full-service and limited-service hotels. International Journal of Hospitality Management, 31(2), 319–328. https://doi.org/10.1016/J.IJHM.2011.04.006
Thoradeniya, P., Lee, J., Tan, R., & Ferreira, A. (2015). Sustainability reporting and the theory of planned behaviour. Accounting, Auditing & Accountability Journal, 28(7), 1099–1137. https://doi.org/10.1108/AAAJ-08-2013-1449.
ACCA. The Association of Chartered Certified Accountants. (2013). The Business Benefits of Sustainability Reporting in Singapore. Singapore.
Adnyana, P. (2016). Tri Hita Karana dalam Agama Hindu. http://babadbali.com/canang-sari/2016/tri-hita-karana-dalam-agama-hindu/ diunduh tanggal 21 Juli 2020.
André Feil, A., & Schreiber, D. (2017). Sustainability and sustainable development: unraveling overlays and scope of their meanings. Cadernos EBAPE.BR, 14(3), 667–681. https://doi.org/10.1590/1679-395157473.
Birthwright, L. (2015). Travelife for Hotels & Accommodations: Sustainability challenges in Hotels
Brennan, M.N., dan Merkl-Davies, D. (2014). Rhetoric and argument in social and environmental reporting: the Dirty Laundry case. Accounting, Auditing & Accountability Journal, 27(4), 602-633.
Buhr, N., Gray, R., & Milne, M. J. (2014). Histories, rationales, voluntary standards and future prospects for sustainability reporting Histories, rationales, voluntary standards and future prospects for sustainability reporting.
Burrell, G., & Morgan, G. (1979). Sociological Paradigms and organisational Analysis - Elements of the Sociology of Corporate Life. Sociological Paradigms and Organisational Analysis, 448. https://doi.org/10.1177/003803858001400219
Chen, J., Sloan, P., & Legrand, W. (2010). Sustainability in the hospitality industry. Routledge.
Cormier, D., dan Magnan, M. (2015). The economic relevance of environmental disclosure and its impact on corporate legitimacy: An empirical investigation. Business Strategy and the Environment, 24(6), 431-450.
Deegan, C. (2013). Financial accounting theory. McGraw-Hill Education Australia.
Diouf, D., & Boiral, O. (2017). The quality of sustainability reports and impression management. Accounting, Auditing & Accountability Journal, 30(3), 643–667. https://doi.org/10.1108/AAAJ-04-2015-2044.
Eccles, R. G., Ioannou, I., & Serafeim, G. (2014). The Impact of Corporate Sustainability on Organizational Processes and Performance The Harvard community. Management Science, 11, 2835–2857. https://doi.org/http://dx.doi.org/10.1287/mnsc.2014.1984
Elkington, John. (1997). Cannibals with Forks, the Triple Bottom Line of Twentieth Century Business. Capstone, Oxpord.
Ernst &Young. (2013). Value of Sustainability Reporting. Boston College Carroll School of Management.
Fernando, S., dan Lawrence, S. (2014). A theoretical framework for CSR practices: integrating legitimacy theory, stakeholder theory and institutional theory. Journal of Theoretical Accounting Research, 10(1), 149-178.
Fordham, A. E., & Robinson, G. M. (2018). Mapping meanings of corporate social responsibility – an Australian case study. International Journal of Corporate Social Responsibility, 3(1), 1–20. https://doi.org/10.1186/s40991-018-0036-1.
García-Chiang, A. (2018). Corporate social responsibility in the Mexican oil industry: Social impact assessment as a tool for local development. International Journal of Corporate Social Responsibility, 3(1). https://doi.org/10.1186/s40991-018-0038-z.
Global Reporting Initiative. (2013). Pedoman Pelaporan Keberlanjutan G4. Global Reporting Initiative. Retrieved from www.globalreporting.org
Gray, R. (2006). Social, environmental and sustainability reporting and organisational value creation? Accounting, Auditing & Accountability Journal, 19(6), 793–819. https://doi.org/10.1108/09513570610709872
Han, H. (2013). The healthcare hotel: Distinctive attributes for international medical travelers. Tourism Management, 36, 257–268. https://doi.org/10.1016/J.TOURMAN.2012.11.016
Han, H. (2015). Travelers’ pro-environmental behavior in a green lodging context: Converging value-belief-norm theory and the theory of planned behavior. Tourism Management, 47(July), 164–177. https://doi.org/10.1016/j.tourman.2014.09.014
Helmig, B., Spraul, K., & Ingenhoff, D. (2016). Under Positive Pressure : How Stakeholder Pressure Affects Corporate Social Responsibility Implementation. 55, 1–36.
Jani, D., & Han, H. (2013). Personality, social comparison, consumption emotions, satisfaction, and behavioral intentions. International Journal of Contemporary Hospitality Management, 25(7), 970–993. https://doi.org/10.1108/IJCHM-10-2012-0183
Jani, D., & Han, H. (2014). Personality, satisfaction, image, ambience, and loyalty: Testing their relationships in the hotel industry. International Journal of Hospitality Management, 37, 11–20. https://doi.org/10.1016/J.IJHM.2013.10.007
Jones, P., Hillier, D., & Comfort, D. (2014). Sustainability in the global hotel industry. International Journal of Contemporary Hospitality Management, 26(1), 5–17.
Kamayanti, A. (2016). Metodologi Penelitian Kualitatif Akuntansi: Pengantar Religiositas Keilmuan. Malang: Yayasan Rumah Peneleh Seri Media dan Literasi.
Koolwal, N., & Khandelwal, S. (2019). Corporate Social Responsibility (CSR) implementation in Oil & Gas Industry : Challenges and Solutions. 1–11.
Lindawati, A. S. L., & Puspita, M. E. (2015). Corporate Social Responsibility: Implikasi Stakeholder dan Legitimacy Gap dalam Peningkatan Kinerja Perusahaan. Jurnal Akuntansi Multiparadigma, 157–174. https://doi.org/10.18202/jamal.2015.04.6013
Lozano, R. (2013). Are companies planning their organisational changes for corporate sustainability? An analysis of three case studies on resistance to change and their strategies to overcome it. Corporate Social Responsibility and Environmental Management, 20(5), 275–295. https://doi.org/10.1002/csr.1290
McCall, M., & Voorhees, C. (2010). The Drivers of Loyalty Program Success. Cornell Hospitality Quarterly, 51(1), 35–52. https://doi.org/10.1177/1938965509355395
Mensah, C. (2017). The United Nations Commission on Sustainable Development. In Greening international institutions (pp. 21-37). Routledge.
Moleong, Lexy J. (2013). Metode Penelitian Kualitatif. Edisi Revisi. Bandung: PT. Remaja Rosdakarya.
Panungkelan, dkk. (2018). Analisis Pengaruh Strategi Green Marketing Dan Corporate Social Responsibility Terhadap Keputusan Menginap Di Hotel Swiss Bell Maleosan Manado. Journal of Strategy Marketing, 6(3), 1178–1187
Patten, D. M. (1992). Intra-industry environmental disclosures in response to the Alaskan oil spill: A note on legitimacy theory. Accounting, Organizations and Society, 17(5), 471–475.
Petty, R., Ricceri, F., & Guthrie, J. (2008). Intellectual capital: a user’s perspective. Management Research News, 31(6), 434–447. https://doi.org/10.1108/01409170810876035
Pryce, A. (2001). Sustainability in the hotel industry. Travel & Tourism Analyst, 6, 95–114.
Rumambi, H., Kaligis, S., Tangon, J., & Marentek, S. (2018). The Implementation Model of Corporate Social Responsibility (CSR): An Indonesian Perspective. International Journal of Academic Research in Business and Social Sciences, 8(10), 761–773. https://doi.org/10.6007/ijarbss/v8-i10/4777.
Rita. (2019). Implementasi Corporate Social Responsibility (Studi Pada Hotel Grand Clarion Makassar). 1(1), 29–35. https://doi.org/10.33649/pusaka.v1i1.10
Sari, I. D. A. M., Sinarwati, N. K., & Wahyuni, M. A. (2017). Implementasi Corporate Social Responsibility (CSR) Dan Dampaknya Terhadap Kinerja Keuangan Pada Industri Perhotelan (Studi Kasus Pada Melia Bali Hotel). 1(1). https://doi.org/10.1093/ije/dym012.
Sukoharsono, Eko Ganis. (2008). Religion, Spirituality, and Philosophy: How Do They Work For an Accounting World? The 3rd Postgraduate Consortium in Accounting: Socio-Spiritual, Postgraduate Program University of Brawijaya, 8-9 September.
Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.
Surya Dewi. (2018). Tri Hita Karana Culture as a Moderate Influence of the Love of Money on Ethical Perception of Fraudulent Accounting Practices. International Journal of Sciences: Basic and Applied Research (IJSBAR) (2018) Volume 40, No 2, pp 124-138. Faculty of Economics and Business, University of Udayana.
Tanford, S., Raab, C., & Kim, Y. (2012). Determinants of customer loyalty and purchasing behavior for full-service and limited-service hotels. International Journal of Hospitality Management, 31(2), 319–328. https://doi.org/10.1016/J.IJHM.2011.04.006
Thoradeniya, P., Lee, J., Tan, R., & Ferreira, A. (2015). Sustainability reporting and the theory of planned behaviour. Accounting, Auditing & Accountability Journal, 28(7), 1099–1137. https://doi.org/10.1108/AAAJ-08-2013-1449.
Published
2023-09-30
How to Cite
BUDIASIH, I Gusti Ayu Nyoman; LATRINI, Made Yenni.
Konstruksi Model Sustainability Report Pada Hotel Bintang Lima Di Bali.
E-Jurnal Akuntansi, [S.l.], v. 33, n. 9, p. 2421-2438, sep. 2023.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/107016>. Date accessed: 21 nov. 2024.
doi: https://doi.org/10.24843/EJA.2023.v33.i09.p13.
Issue
Section
Artikel
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
