Kepemimpinan Etis pada Penerapan Strategi CSR dalam Perspektif Asta Brata
Abstract
The leader's approach to the CSR program has positive results on achieving loyalty and customer satisfaction which can affect CSR performance. Weak public pressure on CSR reporting makes leaders understand the importance of CSR disclosure in company policy. The search for ethical leadership values can follow the teachings of Asta Brata's leadership values. The value of Asta Brata in describing the reality of CSR will be easier to digest and learn by using metaphors, especially for those who do not have direct experience. Asta Brata values include Mahambeg Mring Samudro, Mahambeg Mring Maruto, Mahambeg Mring Bhumi, Mahambeg Mring Angkasa, Mahambeg Mring Condro, Mahambeg Mring Dahana, Mahambeg Mring Suryo, and Mahambeg Mring Kartika. This value is the value that ethical leaders must have in influencing employees towards the goals of a shared CSR strategy. Value Asta Brata can answer the phenomenon of CSR programs but only symbolically and does not have ethical elements and concern for social and community issues.
Keywords: Ethical Leadership; CSR; Asta Brata; Metaphor.
Downloads
Download data is not yet available.
References
Abernathy, J., Stefaniak, C., Wilkins, A., & Olson, J. (2017). Literature review and research opportunities on credibility of corporate social responsibility reporting. American Journal of Business, 32(1), 24–41. https://doi.org/10.1108/ajb-04-2016-0013
Anggoro, W. J., & Virdanianty, M. (2015). Studi Eksplorasi Konstrak Kepemimpinan Model Jawa: Asta Brata. Jurnal Psikologi, 38(2), 228–239. https://doi.org/10.22146/jpsi.7655
Galant, A., & Cadez, S. (2017). Corporate social responsibility and financial performance relationship: A review of measurement approaches. Economic Research-Ekonomska Istrazivanja , 30(1), 676–693. https://doi.org/10.1080/1331677X.2017.1313122
Gea, A. A. (2014). Integritas Personal dan Kepemimpinan Etis. Humaniora, 5(2), 950. https://doi.org/10.21512/humaniora.v5i2.3197
Haula, B., & Nur, T. (2018). Konseptualisasi Metafora dalam Rubrik Opini Kompas Tahun 2018 : Kajian Semantik Kognitif ( The Conceptualization of Metaphor in The Rubric of Opinion Kompas 2018 : A Cognitive Semantic ). Mozaik Humaniora, 1(2), 149–156.
Hemingway, C. A., & Starkey, K. (2018). A Falling of the Veils: Turning Points and Momentous Turning Points in Leadership and the Creation of CSR. Journal of Business Ethics, 151(4), 875–890. https://doi.org/10.1007/s10551-017-3659-3
Hur, W. M., Moon, T. W., & Ko, S. H. (2018). How Employees’ Perceptions of CSR Increase Employee Creativity: Mediating Mechanisms of Compassion at Work and Intrinsic Motivation. Journal of Business Ethics, 153(3), 629–644. https://doi.org/10.1007/s10551-016-3321-5
Kalbarini, Y. R., & Suprayogi, N. (2014). Implementasi Akuntabilitas Dalam Konsep Metafora Amanah Di Lembaga Bisnis Syariah (Studi Kasus : Swalayan Pamella Yogyakarta). JESTT (Jurnal Ekonomi Syariah Teori Dan Terapan, 1(7), 506–517.
Karaosmanoglu, E., Altinigne, N., & Isiksal, D. G. (2016). CSR motivation and customer extra-role behavior: Moderation of ethical corporate identity. Journal of Business Research, 69(10), 4161–4167. https://doi.org/10.1016/j.jbusres.2016.03.035
Kobalen, A. S., & Bakti, A. F. (2019). Good clean governance (GCG) dalam kepemimpinan Basuki Tjahaja Purnama (Ahok) sebagai Gubernur DKI Jakarta ditinjau dari perspektif asta brata. Publisia: Jurnal Ilmu Administrasi Publik, 4(1), 81–102. https://doi.org/10.26905/pjiap.v4i1.2272
Koten, Y. K. (2016). Hannah Arendt dan Etika Keduniawian. Diskursus - Jurnal Filsafat Dan Teologi Stf Driyarkara, 15(2), 167. https://doi.org/10.26551/diskursus.v15i2.10
Kövecses, Z. (2017). Conceptual metaphor theory. The Routledge Handbook of Metaphor and Language, 13–27.
Lee-Davies, L. (2018). Ethical CSR Leadership. International Journal of Sustainable Entrepreneurship and Corporate Social Responsibility, 2(2), 1–22. https://doi.org/10.4018/ijsecsr.2017070101
Maulidiana, L. (2018). Pengaturan csr menuju pembangunan berkelanjutan.
Nejati, M., Salamzadeh, Y., & Loke, C. K. (2019). Can ethical leaders drive employees’ CSR engagement? Social Responsibility Journal, 16(5), 655–669. https://doi.org/10.1108/SRJ-11-2018-0298
Perrez, J., & Reuchamps, M. (2015). Special issue on the political impact of metaphors. Metaphor and the Social World, 5, 165.
Phillips, S., Thai, V. V., & Halim, Z. (2019). Airline Value Chain Capabilities and CSR Performance: The Connection Between CSR Leadership and CSR Culture with CSR Performance, Customer Satisfaction and Financial
Performance. Asian Journal of Shipping and Logistics, 35(1), 30–40. https://doi.org/10.1016/j.ajsl.2019.03.005
Rai, I. B., & Suarningsih, N. M. (2019). Konsepsi Asta Brata dalam Kepemimpinan berlandaskan Tri Hita Karana. Jurnal Kajian Pendidikan Widya Accarya, 1(1), 1–6.
Ratna, N. K. (2019). Metodologi penelitian kajian budaya dan ilmu sosial humaniora pada umumnya.
Reimer, M., Van Doorn, S., & Heyden, M. L. M. (2018). Unpacking Functional Experience Complementarities in Senior Leaders’ Influences on CSR Strategy: A CEO–Top Management Team Approach. Journal of Business Ethics, 151(4), 977–995. https://doi.org/10.1007/s10551-017-3657-5
Rokhlinasari, S. (2016). Teori-teori dalam Pengungkapan Informasi Corporate Social Responbility Perbankan. Al-Amwal: Jurnal Ekonomi Dan Perbankan Syari’ah, 7(1).
Sahib, H. M. (2016). Sistem Anti fraud berbasis Metafora “Ronda” Suatu usulan untuk Indonesia.
Selvarajah, C., Meyer, D., Roostika, R., & Sukunesan, S. (2017). Exploring managerial leadership in Javanese (Indonesia) organisations: engaging Asta Brata, the eight principles of Javanese statesmanship. Asia Pacific Business Review, 23(3), 373–395. https://doi.org/10.1080/13602381.2016.1213494
Setiyadi, I., & Rasmini, N. (2016). Pengaruh Gaya Kepemimpinan, Komitmen Organisasi, Dan Pemahaman Sistem Informasi Akuntansi Pada Kinerja Auditor Kantor Akuntan Publik. E-Jurnal Akuntansi, 17(3), 1953–1980.
Silvestri, A., & Veltri, S. (2020). Exploring the relationships between corporate social responsibility, leadership, and sustainable entrepreneurship theories: A conceptual framework. Corporate Social Responsibility and Environmental Management, 27(2), 585–594. https://doi.org/10.1002/csr.1822
Suchman, M. C. (1995). Managing legitimacy: Strategic and institutional approaches. Academy of Management Review, 20(3), 571–610.
Waniak-Michalak, H., Macuda, M., & Krasodomska, J. (2016). Corporate Social Responsibility and Accounting in Poland: A Literature Review. Journal of Accounting and Management Information Systems, 15(2), 255–303.
Wibowo, S., Yokhebed, & Tampubolon, L. D. (2016). Pengaruh csr disclosure dan gcg terhadap nilai perusahaan dengan kinerja keuangan sebagai variabel intervening di perusahaan manufaktur yang terdaftar di bursa efek indonesia (2012-2014). Prosiding Seminar Nasional Multi Disiplin Ilmu & Call For Papers Unisbank (Sendi_U) KE-2, 926–935.
Wijaya, D. N. (2016). Kontrak Sosial Menurut Thomas Hobbes dan John Locke. Jurnal Sosiologi Pendidikan Humanis, 1(2), 183–193.
Yuda, T. K. (2016). Memaknai Ulang Corporate Social Responsibility: Upaya Mewujudkan Fair Responsibility. Jurnal Ilmu Sosial Dan Ilmu Politik, 19(3), 200. https://doi.org/10.22146/jsp.15680
Anggoro, W. J., & Virdanianty, M. (2015). Studi Eksplorasi Konstrak Kepemimpinan Model Jawa: Asta Brata. Jurnal Psikologi, 38(2), 228–239. https://doi.org/10.22146/jpsi.7655
Galant, A., & Cadez, S. (2017). Corporate social responsibility and financial performance relationship: A review of measurement approaches. Economic Research-Ekonomska Istrazivanja , 30(1), 676–693. https://doi.org/10.1080/1331677X.2017.1313122
Gea, A. A. (2014). Integritas Personal dan Kepemimpinan Etis. Humaniora, 5(2), 950. https://doi.org/10.21512/humaniora.v5i2.3197
Haula, B., & Nur, T. (2018). Konseptualisasi Metafora dalam Rubrik Opini Kompas Tahun 2018 : Kajian Semantik Kognitif ( The Conceptualization of Metaphor in The Rubric of Opinion Kompas 2018 : A Cognitive Semantic ). Mozaik Humaniora, 1(2), 149–156.
Hemingway, C. A., & Starkey, K. (2018). A Falling of the Veils: Turning Points and Momentous Turning Points in Leadership and the Creation of CSR. Journal of Business Ethics, 151(4), 875–890. https://doi.org/10.1007/s10551-017-3659-3
Hur, W. M., Moon, T. W., & Ko, S. H. (2018). How Employees’ Perceptions of CSR Increase Employee Creativity: Mediating Mechanisms of Compassion at Work and Intrinsic Motivation. Journal of Business Ethics, 153(3), 629–644. https://doi.org/10.1007/s10551-016-3321-5
Kalbarini, Y. R., & Suprayogi, N. (2014). Implementasi Akuntabilitas Dalam Konsep Metafora Amanah Di Lembaga Bisnis Syariah (Studi Kasus : Swalayan Pamella Yogyakarta). JESTT (Jurnal Ekonomi Syariah Teori Dan Terapan, 1(7), 506–517.
Karaosmanoglu, E., Altinigne, N., & Isiksal, D. G. (2016). CSR motivation and customer extra-role behavior: Moderation of ethical corporate identity. Journal of Business Research, 69(10), 4161–4167. https://doi.org/10.1016/j.jbusres.2016.03.035
Kobalen, A. S., & Bakti, A. F. (2019). Good clean governance (GCG) dalam kepemimpinan Basuki Tjahaja Purnama (Ahok) sebagai Gubernur DKI Jakarta ditinjau dari perspektif asta brata. Publisia: Jurnal Ilmu Administrasi Publik, 4(1), 81–102. https://doi.org/10.26905/pjiap.v4i1.2272
Koten, Y. K. (2016). Hannah Arendt dan Etika Keduniawian. Diskursus - Jurnal Filsafat Dan Teologi Stf Driyarkara, 15(2), 167. https://doi.org/10.26551/diskursus.v15i2.10
Kövecses, Z. (2017). Conceptual metaphor theory. The Routledge Handbook of Metaphor and Language, 13–27.
Lee-Davies, L. (2018). Ethical CSR Leadership. International Journal of Sustainable Entrepreneurship and Corporate Social Responsibility, 2(2), 1–22. https://doi.org/10.4018/ijsecsr.2017070101
Maulidiana, L. (2018). Pengaturan csr menuju pembangunan berkelanjutan.
Nejati, M., Salamzadeh, Y., & Loke, C. K. (2019). Can ethical leaders drive employees’ CSR engagement? Social Responsibility Journal, 16(5), 655–669. https://doi.org/10.1108/SRJ-11-2018-0298
Perrez, J., & Reuchamps, M. (2015). Special issue on the political impact of metaphors. Metaphor and the Social World, 5, 165.
Phillips, S., Thai, V. V., & Halim, Z. (2019). Airline Value Chain Capabilities and CSR Performance: The Connection Between CSR Leadership and CSR Culture with CSR Performance, Customer Satisfaction and Financial
Performance. Asian Journal of Shipping and Logistics, 35(1), 30–40. https://doi.org/10.1016/j.ajsl.2019.03.005
Rai, I. B., & Suarningsih, N. M. (2019). Konsepsi Asta Brata dalam Kepemimpinan berlandaskan Tri Hita Karana. Jurnal Kajian Pendidikan Widya Accarya, 1(1), 1–6.
Ratna, N. K. (2019). Metodologi penelitian kajian budaya dan ilmu sosial humaniora pada umumnya.
Reimer, M., Van Doorn, S., & Heyden, M. L. M. (2018). Unpacking Functional Experience Complementarities in Senior Leaders’ Influences on CSR Strategy: A CEO–Top Management Team Approach. Journal of Business Ethics, 151(4), 977–995. https://doi.org/10.1007/s10551-017-3657-5
Rokhlinasari, S. (2016). Teori-teori dalam Pengungkapan Informasi Corporate Social Responbility Perbankan. Al-Amwal: Jurnal Ekonomi Dan Perbankan Syari’ah, 7(1).
Sahib, H. M. (2016). Sistem Anti fraud berbasis Metafora “Ronda” Suatu usulan untuk Indonesia.
Selvarajah, C., Meyer, D., Roostika, R., & Sukunesan, S. (2017). Exploring managerial leadership in Javanese (Indonesia) organisations: engaging Asta Brata, the eight principles of Javanese statesmanship. Asia Pacific Business Review, 23(3), 373–395. https://doi.org/10.1080/13602381.2016.1213494
Setiyadi, I., & Rasmini, N. (2016). Pengaruh Gaya Kepemimpinan, Komitmen Organisasi, Dan Pemahaman Sistem Informasi Akuntansi Pada Kinerja Auditor Kantor Akuntan Publik. E-Jurnal Akuntansi, 17(3), 1953–1980.
Silvestri, A., & Veltri, S. (2020). Exploring the relationships between corporate social responsibility, leadership, and sustainable entrepreneurship theories: A conceptual framework. Corporate Social Responsibility and Environmental Management, 27(2), 585–594. https://doi.org/10.1002/csr.1822
Suchman, M. C. (1995). Managing legitimacy: Strategic and institutional approaches. Academy of Management Review, 20(3), 571–610.
Waniak-Michalak, H., Macuda, M., & Krasodomska, J. (2016). Corporate Social Responsibility and Accounting in Poland: A Literature Review. Journal of Accounting and Management Information Systems, 15(2), 255–303.
Wibowo, S., Yokhebed, & Tampubolon, L. D. (2016). Pengaruh csr disclosure dan gcg terhadap nilai perusahaan dengan kinerja keuangan sebagai variabel intervening di perusahaan manufaktur yang terdaftar di bursa efek indonesia (2012-2014). Prosiding Seminar Nasional Multi Disiplin Ilmu & Call For Papers Unisbank (Sendi_U) KE-2, 926–935.
Wijaya, D. N. (2016). Kontrak Sosial Menurut Thomas Hobbes dan John Locke. Jurnal Sosiologi Pendidikan Humanis, 1(2), 183–193.
Yuda, T. K. (2016). Memaknai Ulang Corporate Social Responsibility: Upaya Mewujudkan Fair Responsibility. Jurnal Ilmu Sosial Dan Ilmu Politik, 19(3), 200. https://doi.org/10.22146/jsp.15680
Published
2020-10-27
How to Cite
ANINDITA, Ria; HAMIDAH, Hamidah.
Kepemimpinan Etis pada Penerapan Strategi CSR dalam Perspektif Asta Brata.
E-Jurnal Akuntansi, [S.l.], v. 30, n. 10, p. 2698 - 2712, oct. 2020.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/62632>. Date accessed: 14 nov. 2024.
doi: https://doi.org/10.24843/EJA.2020.v30.i10.p20.
Issue
Section
Artikel
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
