Implementasi Corporate Social Responsibility Berdasarkan Tri Hita Karana pada Lembaga Perkreditan Desa Kesiman Denpasar Timur
Abstract
The Village Credit Institution as a financial institution runs its business emphasizing the Tri Hita Karana concept. Based on this concept, LPD has Corporate Social Responsibility to the surrounding community. This study used a qualitative approach in the form of a descriptive ethnographic method. The informants in this study were treasurers, staff, and customers. Data collection was carried out by interview and documentation. The results show that CSR implementation from the Parhayangan aspect is realized by performing the yajnya, contributing to villages or communities that are carrying out religious ceremonies, and conducting funds, from the Pawongan aspect manifested by providing assistance to residents affected by disaster and who are grieving in the form of cash and from the Palemahan aspect it is manifested by maintaining cleanliness and help each other.
Keywords: Corporate Social Responsibility; Tri Hita Karana; Village Credit Institution.
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References
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Sukawati, T. G. R., Widiarta, P. G. K., Santika, I. W., & Jatra, I. M. (2020). Differentiation Strategies ’ Effect on
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Yanti, N. K. A. G., & Budiasih, I. G. A. N. (2016). Pengaruh Profitabilitas, Leverage Dan Ukuran Perusahaan Pada Pengungkapan Corporate Social Responsibility. E-Jurnal Akuntansi Universitas Udayana, 17(3), 1752–1779.
Žukauskas, P., Vveinhardt, J., & Andriukaitienė, R. (2018). Corporate Social Responsibility as the Organization’s Commitment against Stakeholders. Web of Science, 1(1), 44. https://doi.org/http://dx.doi.org/10.5772/intechopen.70625
Alamgir, M., & Uddin, M. N. (2017). The Mediating Role of Corporate Image on the Relationship between Corporate Social Responsibility and Firm Performance: An Empirical Study. International Journal of Business and Development Studies, 9(1), 91–111.
Apriyanti, N. M. W., & Budiasih, I. G. A. . (2016). Profitabilitas Dan Corporate Social Responsibility Pada Perusahaan High Dan Low Profile. E-Jurnal Akuntansi, 14(2), 977–1004.
Astiti, K. S., Sulindawati, N. L. G. E., & Atmadja, A. T. (2017). Penerapan Pemberian Kredit Tanpa Jaminan Pada Lembaga Perkreditan Desa (LPD) Desa Pakraman Dharmajati Tukadmungga. E-Journal S1 Ak Universitas Pendidikan Ganesha Jurusan Akuntansi Program S1, 7(1), 1–10.
https://doi.org/http://dx.doi.org/10.23887/jimat.v7i1.9668
Dewanti, L. P. mela, & Mulyadi, M. (2020). Pengaruh Penerapan Corporate Social Responsibility (CSR), Good Corporate Governance (GCG), Dan Budaya Tri Hita Karana Terhadap Kinerja Keuangan Di Koperasi Simpan Pinjam Kota Denpasar. Jurnal Ilmiah Akuntansi Dan Bisnis, 4(2), 235. https://doi.org/10.38043/jiab.v4i2.2307
Dewi, D. P. R., & Sujana, I. K. (2021). The Effect of Organizational Commitment , Organization Culture Based on Tri Hita Karana and Awig-Awig Protection on the Performance of Lembaga Perkreditan Desa in Bangli Regency. American Journal of Humanities and Social Sciences Research (AJHSSR), 5(1), 168–175.
Hasibuan, M. E., & Wirawati, N. G. P. (2020). The Effect of Financial Performance , Good Corporate Governance , Corporate Social Responsibility on Company Value ( Empirical Study on Food and Beverage Companies Listed on the Indonesia Stock Exchange 2017-2019 ). American Journal of Humanities and Social Sciences Research (AJHSSR), 5(1), 391–397.
Hategan, C. D., Sirghi, N., Curea-Pitorac, R. I., & Hategan, V. P. (2018). Doing well or doing good: The relationship between corporate social responsibility and profit in Romanian companies. Sustainability (Switzerland), 10(4), 1. https://doi.org/10.3390/su10041041
Nath, A., Kumar, R., Behura, A. K., Tara, K., & Sundararajan, M. (2019). Corporate social responsibility for sustainable development. In Indian Journal of Environmental Protection (Vol. 39, Issue 6). https://doi.org/10.4324/9781315749495-3
Omika Dewi, I. G. A. A., & Biyantari, N. K. (2017). Pengaruh Budaya Tri Hita Karana Pada Hubungan Corporate Social Responsibility Dan Nilai Perusahaan Pada Indonesia Tourism Development Corporation. Jurnal Ilmiah Akuntansi & Bisnis, 2(2), 247–258.
Parelawati, N. L. N., Herawati, N. T., & Purnamawati, I. G. A. (2017). Mengulas Kontribusi Laba LPD Dalam Menunjang Dana Pembangunan Desa Dan Dana Sosial Berlandaskan Tri Hita Karana Di LPD Desa Adat Jimbaran. E-Journal S1 AK Universitas Pendidikan Ganesha Jurusan Akuntansi Program S1, 7(1), 1–9.
Pernamasari, R. (2019). The Effect of Elements Good Corporate Governance on Disclosure of Corporate Social Responsibility : Study of the Indonesian Kompas 100 Indexed Scholars Journal of Economics , Business and Management The Effect of Elements Good Corporate Governance on Disc. Scholars Journal of Economics, Business and Management, 6(7), 336–344. https://doi.org/10.21276/sjebm.2019.6.7.1
Purwati, D. K. I., & Tenaya, A. I. (2018). Implementasi Corporate Social Responsibility Berlandaskan Filosofi Tri Hita Karana pada Lembaga Perkreditan Desa. E-Jurnal Akuntansi, 23(3), 2203. https://doi.org/10.24843/eja.2018.v23.i03.p22
Puspasari, N. K., & Sujana, I. K. (2021). The Effect of Corporate Social Responsibility Disclosure and Board Remuneration on Financial Performance with the Presence of Woman in the Good Corporate Governance Structure. American Journal of Humanities and Social Sciences Research (AJHSSR), 5(1), 637–642.
Putra, I. D. G. T., & Suardikha, I. M. S. (2020). The Effect of the Implementation of Good Governance and Accounting Information Systems on the Performance of Village Credit Institutions ( LPD ). American Journal of Humanities and Social Sciences Research (AJHSSR), 4(8), 225–231.
Ramadhanty, N. S., & Budiasih, N. I. G. A. (2020). The Effect of Financial Leverage on Stock Returns with Corporate Social Responsibility Disclosure as Moderating Variable ( Empirical Study on Mining Companies Listed on Indonesia Stock Exchange in 2016-2018 ). American Journal of Humanities and Social Sciences Research (AJHSSR), 4(6), 48–53.
Salain, P. P. P., Rismawan, P. A. E., Rihayan, I. G., & Jodi, I. W. G. A. S. (2020). Influence of Leadership and Information Technology on Employee Performance in Village Credit Institution ( LPD ) in Mengwi District , Badung Regency. American Journal of Humanities and Social Sciences Research (AJHSSR), 4(7), 35–37.
Sari, A. . P. A. M. P., & Suindari, N. M. (2020). Kesehatan LPD, Jumlah Nasabah, Dan Suku Bunga Terhadap Profitabilitas Dengan Variabel Pemediasi Pertumbuhan Aset. Akurasi : Jurnal Studi Akuntansi Dan Keuangan, 3(2), 130–150. https://doi.org/10.29303/akurasi.v3i2.52
Sri Astutini, N. N., Ginaya, G., & Susyarini, N. P. W. A. (2019). Designing Bali Tourism Model through the Implementation of Tri Hita Karana and Sad Kertih Values. International Journal of Linguistics, Literature and Culture, 5(1), 1.
Sri Purnami, A. A., Selamet, I. K., & Sudarmini, K. (2019). Strategi Pengembangan CSR LPD dalam Upaya Penguatan Implementasi Tri Hita Karana dan Kesejahteraan Masyarakat (Studi Pada LPD di Kecamatan Kintamani). Jurnal Ekonomi, Bisnis Dan Akuntansi, 18(2), 75–81.
Sukawati, T. G. R., Widiarta, P. G. K., Santika, I. W., & Jatra, I. M. (2020). Differentiation Strategies ’ Effect on
Competitive Advantage with Tri Hita Karana as a Moderating : Study of Ubud Homestay Entities in Bali. American Journal of Humanities and Social Sciences Research (AJHSSR), 4(8), 198–209.
Wati, N. W. A. E. (2020). Kinerja Keuangan Dan Penyaluran Dana Sosial Yang Berlandaskan Tri Hita Karana (THK) Pada Lembaga Perkreditan Desa. Widya Akuntansi Dan Keuangan, 2(1), 97–112. https://doi.org/10.32795/widyaakuntansi.v2i1.554
Wiantara, I. W. W., & Yadnyana, I. K. (2020). The Influence of Application of Good Government Governance Principles and Tri Hita Karana Culture on Regional Government Performance. American Journal of Humanities and Social Science Research (AJHHSR), 4(8), 74–82.
Yanti, N. K. A. G., & Budiasih, I. G. A. N. (2016). Pengaruh Profitabilitas, Leverage Dan Ukuran Perusahaan Pada Pengungkapan Corporate Social Responsibility. E-Jurnal Akuntansi Universitas Udayana, 17(3), 1752–1779.
Žukauskas, P., Vveinhardt, J., & Andriukaitienė, R. (2018). Corporate Social Responsibility as the Organization’s Commitment against Stakeholders. Web of Science, 1(1), 44. https://doi.org/http://dx.doi.org/10.5772/intechopen.70625
Published
2021-07-25
How to Cite
KRISNANINGRUM, Ni Putu Anggie; BUDIASIH, I Gusti Ayu Nyoman.
Implementasi Corporate Social Responsibility Berdasarkan Tri Hita Karana pada Lembaga Perkreditan Desa Kesiman Denpasar Timur.
E-Jurnal Akuntansi, [S.l.], v. 31, n. 7, p. 1828-1837, july 2021.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/68400>. Date accessed: 25 apr. 2024.
doi: https://doi.org/10.24843/EJA.2021.v31.i07.p17.
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