Model of Social and Environmental Accountability Based on the Tri Hita Karana Concept in Village Credit Institutions in Bali
Abstract
This research aims to determine social environmental accountability at Village Credit Institutions (LPD) in Bali based on the Tri Hita Karana (THK) cultural concept. Through an interpretive paradigm, data is collected using documentation techniques, in-depth interviews and direct observation. Qualitative analysis techniques using ethnographic methods are used to reduce data, present and conclude data, and make meaning of it. Social environmental accountability with the THK cultural concept in the aspects of parahyangan, pawongan and palemahan has been implemented through harmonization of relationships between the three aspects of THK. The implications of this research are that it is hoped that harmonization of the relationship between these three aspects can be implemented both internally and externally at the institution. Harmonization of these relationships is implemented by the LPD both internally and externally at the institution. So social environmental accountability in LPD in Bali has a "Harmony" model.
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References
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Satya, D., & Hidayatullah, D. S. (2018). Pengaruh Program Corporate Social Responsibility Terhadap Citra Perusahaan (Studi Pada Pt . Sucofindo Tahun 2017). 5(2), 1925–1931.
Suciawati, D. (2016). Pengaruh Corporate Social Responsibility Terhadap Kinerja Keuangan. 12(2), 104–113.
Sudana, I. P. (2016). Sustainable Development, Kebijakan Lokal Bali, dan Emancipatory Accounting. Jurnal Akuntansi Multiparadigma, 7(2), 207–222.
Suyudi, M. (2010). Corporate Social Responsibilitying Konsep Quardrangle Bottom Line (QBL) Dimensi Environmental Performance, 6(2), 1537–1549.
Thoradeniya, P., Lee, J., Tan, R., & Ferreira, A. (2015). Corporate Social Responsibilitying and the theory of planned behaviour. Accounting, Auditing & Accountability Journal, 28(7), 1099–1137. https://doi.org/10.1108/AAAJ-08-2013-1449
Uang, H., & In, W. H. L. (2017). The Current Conditions Of CCSR Implementation In Construction Industry: A Lesson From Taiwan. 15(2), 67–80.
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Wang, et al., (2016). Thematic Issue on Corporate Social Responsibility: An Overview And New Research Directions. 59(2), 534–544.
Yaputra, H., & Sudibyo, Y. A. (2019). Persepsi Konsumen Terhadap Kegiatan CCSR Dalam Industri LPD Di Provinsi Bali. Jurnal Manajemen Dan Pemasaran Jasa, 12(1), 35. https://doi.org/10.25105/jmpj.v12i1.3645
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 2019.
Ahmed, A. H. (2017). Corporate Social Responsibility (CCSR): A Conceptual and Theoretical Shift. 7(1), 203–212. https://doi.org/10.6007/IJARAFMS/v7-i1/2626
Amaluddin, L. O. (2018). Impact Of Policy Implementation Corporate Social Responsibility (CCSR) At Pt . Aneka Bangunan Cipta In Amoito Jaya Village, Subdistrict Of Wolasi, District Of South Konawe. 6(6), 259–268.
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
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
Chariri, A., & Nugroho, F. A. (2009). Retorika Dalam Pelaporan Corporate Social Responsibility: Analisis Semiotik Atas Corporate Social Responsibilitying. Simposiun Nasional Akuntansi, XII(5), 0–23.
Darmayasa, I. N., & Aneswari, Y. R. (2015). Paradigma Interpretif pada Penelitian Akuntansi Indonesia. Jurnal Akuntansi Multiparadigma, 6(3), 350–361.
Dinas Lingkungan Hidup (2020). Pengelolaan Sampah dengan Sistem 3 R. Pengelolaan Sampah Dengan Sistem 3R (bulelengkab.go.id).
Diouf, D., & Boiral, O. (2017). The quality of Corporate Social Responsibilitys and impression management. Accounting, Auditing & Accountability Journal, 30(3), 643–667. https://doi.org/10.1108/AAAJ-04-2015-2044
Elkington, John. (1997). Cannibals with Forks, the Triple Bottom Line of Twentieth Century Business. Capstone, Oxpord.
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
Ghozali, Imam & Anis Chariri. (2007). Teori Akuntansi. Semarang: Badan Penerbit Universitas Diponegoro.
Global Reporting Initiative. (2013). Pedoman Pelaporan Keberlanjutan G4. Global Reporting Initiative. Retrieved from www.globalreporting.org
Hategan et al. (2018). Doing well or doing good: The relationship between corporate social responsibility and profit in Romanian companies. Sustainability (Switzerland), 10(4). https://doi.org/10.3390/su10041041
Helmig, B., Spraul, K., & Ingenhoff, D. (2016). Under Positive Pressure: How Stakeholder Pressure Affects Corporate Social Responsibility Implementation. 55, 1–36.
Jones, P., Hillier, D., & Comfort, D. (2014). Sustainability in the global LPD 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 (CCSR) implementation in Oil & Gas Industry : Challenges and Solutions. 1–11.
Lako, A. (2016). Transformasi Menuju Akuntansi Hijau: Desain Konsep dan Praktik. Simposiun Nasional Akuntansi XIX Lampung, (Fakultas Ekonomi dan Bisnis Unika Soegijapranata Semarang).
Mitra, N., Akhtar, A., & Gupta, A. Das. (2018). Communicating Corporate Social Responsibility in the post mandate period: Evidence from India. International Journal of Corporate Social Responsibility, 3(1), 1–16. https://doi.org/10.1186/s40991-018-0033-4
Moleong, Lexy J. (2013). Metode Penelitian Kualitatif. Edisi Revisi. Bandung: PT. Remaja Rosdakarya.
Moskolaï, D. D. (2016). ScienceDirect Review article The influence of the implementation of CCSR on business strategy : An empirical approach based on Cameroonian enterprises. Arab Economic and Business Journal, 11(2), 162–171. https://doi.org/10.1016/j.aebj.2016.04.001
Muhajir, Anton. (2018). Wisata Berkelanjutan Terbukti Lebih Menguntungkan. Diunduh dari: Balebengong.id website: https://balebengong.id/wisata-berkelanjutan-terbukti-lebih-menguntungkan/
Nicolaides, B. A. (2018). Corporate Social Responsibility as an Ethical Imperative. 4(4), 285–300.
Pattisahusiwa, S., & Diyanti, F. (2017). Pengungkapan Corporate Social Responsibility, Struktur Corporate Governance dan Nilai Perusahaan. Jurnal Ekonomi Modernisasi, 13(1), 25. https://doi.org/10.21067/jem.v13i1.1763
Pertiwi, I. D. & Ludigdo, U. (2019). Implementasi Corporate Social Responsibility. PUSAKA (Journal of Tourism, Hospitality, Travel and Business Event), 1(1), 29–35. https://doi.org/10.33649/pusaka.v1i1.10
Prena, G. Das, Evitasari (2019). Budaya Tri Hita Karana Sebagai Pemoderasi Pengaruh External Locus of Control Terhadap Kinerja Auditor: Studi Pada Kantor Akuntan Publik Se-Provinsi Bali. Vol. 4 (1). pp: 38–49.
Prutina, Ž. (2016). The effect of corporate social responsibility on organizational commitment. Management (Croatia), 21, 227–248.
Ratnawati. (2016). Implementasi akuntansi lingkungan sebagai inovasi mata kuliah program studi akuntansi. Management & Bisnis, 2.
Rofelawaty, B., & Rani, A. P. (2016). Analysis Corporate Sustainability Practice At The Oil Company In South Kalimantan. Jurnal Ekonomi Dan Bisnis, 9(1), 134–154.
Rumambi, H., Kaligis, S., Tangon, J., & Marentek, S. (2018). The Implementation Model of Corporate Social Responsibility (CCSR): 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
Sari, I. D. A. M., Sinarwati, N. K., & Wahyuni, M. A. (2017). Implementasi Corporate Social Responsibility (CCSR) Dan Dampaknya Terhadap Kinerja Keuangan Pada Industri PerLPDan (Studi Kasus Pada Melia Bali LPD). 1(1). https://doi.org/10.1093/ije/dym012
Sari, K. C. (2018). Pengaruh Corporate Social Responsibility (CCSR) Terhadap Kinerja Keuangan Perusahaan (Studi Pada Sektor Agrikultur yang Terdaftar di Bursa Efek Indonesia Periode 2016- 2018). 73(1), 178–186.
Satya, D., & Hidayatullah, D. S. (2018). Pengaruh Program Corporate Social Responsibility Terhadap Citra Perusahaan (Studi Pada Pt . Sucofindo Tahun 2017). 5(2), 1925–1931.
Suciawati, D. (2016). Pengaruh Corporate Social Responsibility Terhadap Kinerja Keuangan. 12(2), 104–113.
Sudana, I. P. (2016). Sustainable Development, Kebijakan Lokal Bali, dan Emancipatory Accounting. Jurnal Akuntansi Multiparadigma, 7(2), 207–222.
Suyudi, M. (2010). Corporate Social Responsibilitying Konsep Quardrangle Bottom Line (QBL) Dimensi Environmental Performance, 6(2), 1537–1549.
Thoradeniya, P., Lee, J., Tan, R., & Ferreira, A. (2015). Corporate Social Responsibilitying and the theory of planned behaviour. Accounting, Auditing & Accountability Journal, 28(7), 1099–1137. https://doi.org/10.1108/AAAJ-08-2013-1449
Uang, H., & In, W. H. L. (2017). The Current Conditions Of CCSR Implementation In Construction Industry: A Lesson From Taiwan. 15(2), 67–80.
Umawan, A. A. N. K. P., & Putri, I. G. A. M. A. D. (2017). Analisis Pengungkapan dan Dampak Penerapan Corporate Social Responsibility Di LPD the Westin Resort Nusa Dua. E-Jurnal Akuntansi Universitas Udayana, 19(1), 27–50.
Wang, et al., (2016). Thematic Issue on Corporate Social Responsibility: An Overview And New Research Directions. 59(2), 534–544.
Yaputra, H., & Sudibyo, Y. A. (2019). Persepsi Konsumen Terhadap Kegiatan CCSR Dalam Industri LPD Di Provinsi Bali. Jurnal Manajemen Dan Pemasaran Jasa, 12(1), 35. https://doi.org/10.25105/jmpj.v12i1.3645
Published
2024-04-29
How to Cite
BUDIASIH, I Gusti Ayu Nyoman.
Model of Social and Environmental Accountability Based on the Tri Hita Karana Concept in Village Credit Institutions in Bali.
E-Jurnal Akuntansi, [S.l.], v. 34, n. 5, apr. 2024.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/114707>. Date accessed: 30 june 2024.
doi: https://doi.org/10.24843/EJA.2024.v34.i05.p12.
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