Dive in the “Soul” of Corporate Social Responsibility Through the Philosophy of Tri Hita Karana
Abstract
This study employs a qualitative research methodology to examine Corporate Social Responsibility (CSR) practices within the "Triple Bottom Line" framework, interpreted through the lens of "Tri Hita Karana." Utilizing secondary data from 2018 to 2023, the research finds that CSR aligns with Tri Hita Karana's core principles: Parhyangan (Connection with the Divine), Pawongan (Interpersonal Connections), and Palemahan (Harmony with Nature). Parhyangan manifests in spiritual engagement activities, including constructing worship facilities, Pawongan in initiatives benefiting local communities, and Palemahan in environmental conservation efforts. The study asserts that CSR, embodying the "Triple Bottom Line," balances profit, people, and the planet. Integrating Tri Hita Karana principles fosters positive stakeholder interactions, emphasizing CSR's potential to enhance community well-being, environmental sustainability, and economic objectives simultaneously.
Keywords: Corporate Social Responsibility, Tripple Bottom Line, Tr ita Karana, Parhyangan, Pawongan, Palemahan
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References
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Apriliani, M., & Abdullah, M. W. (2018). Falsafah Kesenian Tanjidor Pada Pelaksanaan Corporate Social. Jurnal Akuntansi Multiparadigma, 9(2), 377–393.
Ariastini, N. N., & Semara, I. M. T. (2019). Implementasi Konsep Triple Bottom Line Dalam Program Corporate Social Responsibility Di Hotel Alila Seminyak. Jurnal Ilmiah Hospitality Management, 9(2), 160–168. doi:10.22334/jihm.v9i2.155
BAPEPAM. Keputusan Ketua Badan Pengawas Pasar Modal dan Lembaga Keuangan, Pub. L. No. KEP-431/BL/2012 (2012). Jakarta.
Chen, J., Lim, S., Nam, H., & Phillips, J. (2020). Local culture as a corporate social responsibility multiplier : Confucian values ’ mediation between firm policies and employees ’ attitude. Asia-Pacific Journal of Business ADministration, 12(3), 387–407. doi:10.1108/APJBA-04-2019-0088
Dianti, G. P., & Mahyuni, L. P. (2018). Praktik Corporate Social Responsibility ( Csr ) Pada Intercontinental Bali Resort Hotel : Eksplorasi Berbasis. Jurnal Ilmiah Akuntansi & Bisnis, 3(1), 12–22. doi:https://doi.org/10.38043/jiab.v3i1.2095
Enrico, B., Papi, L., Bigoni, M., Gagliardo, E. D., & Bruns, H.-J. (2019). Public value and public sector accounting research : Journal of Public Budgeting, Accounting & Financial Management, 31(1), 103–136. Retrieved from https://www.emerald.com/insight/content/doi/10.1108/JPBAFM-07-2018-0077/full/html
Farooq, Q., Fu, P., Liu, X., & Hao, Y. (2021). Basics of macro to microlevel corporate social responsibility and advancement in triple bottom line theory. Corporate Social Responsibility and Environmental Management, 28, 969–979. doi:10.1002/csr.2069
Gatti, L., Seele, P., & Rademacher, L. (2019). Grey zone in – greenwash out . A review of greenwashing research and implications for the voluntary-mandatory transition of CSR, 1–15. doi:https://doi.org/10.1186/s40991-019-0044-9
Hijriah, A., & Subroto, B. (2019). Penguatan Pengungkapan Corporate Social Responsibility. Jurnal Akuntansi Multiparadigma, 10(2), 295–307.
Indonesia, R. Undang-Undang Republik Indoensia Nomor 40 tahun 2007 tentang Perseroan terbatas (2007). Jakarta.
Indonesia, R. Undang-Undang RI Nomor 25 tahun 2007 tentang Penanaman Modal (2007). Jakarta.
Larasati, M. D. C., & Kustina, K. T. (2019). Implementasi Corporate Social Responsibility Berdasarkan Konsep Tri Hita Karana Pada Koperasi. VALID Jurnal Ilmiah, 16(1).
Lock, I., & Araujo, T. (2020). Visualizing the triple bottom line : A large-scale automated visual content analysis of European corporations ’ website and social media images. Corporate Social Responsibilty and Environmental Management, 1–11. doi:10.1002/csr.1988
Mahyuni, L. P., & Dewi, I. G. A. A. T. . (2020). Corporate Social Responsibility , Kearifan Lokal ‘ Tri Hita Karana ’, Dan Pariwisata Berbasis Masyarakat. Jurnal Ilmiah Ekonomi Dan Bisnis, 17(2), 99–105. doi:https://doi.org/10.31849/jieb.v18i2.5803
Masud, A. K., Rashid, H. U., Khan, T., Bae, S. M., & Kim, J. D. (2019). Organizational strategy and corporate social responsibility: The mediating effect of triple bottom line. International Journal of Environmental Research and Public Health, 16, 1–18. doi:10.3390/ijerph16224559
Mushowirotun, N. H. (2020). Implementasi Konsep Triple Bottom Line pada Corporate Social Responsibility di Rumah Makan Cepat Saji Ayam Geprek Sa’I. Univeristas Islam Indonesia.
Natalia, I. (2022). Refleksi yudhistira dalam tanggung jawab sosial dan akuntansi lingkungan. Jurnal Akuntansi Multiparadigma, 13(1), 42–59.
Negari, A. K., Sukoharsono, E. G., & Djamhuri, A. (2022). Proposing Spirituality As the ‘Soul’ of Corporate Social Responsibility Accounting. Jurnal Akuntansi Multiparadigma, 13(2), 226–241. doi:10.21776/ub.jamal.2022.13.2.17
Padet, I. W., & Khrisna, I. B. W. (2018). Falsafah hidup dalam konsep kosmologi. GENTA HREDAYA, 2(2), 37–43.
Pan, X., Sinha, P., & Chen, X. (2020). Corporate social responsibility and eco-innovation: The triple bottom line perspective. Corporate Social Responsibility and Environmental Management, 28(1), 1–15. doi:10.1002/csr.2043
Purwati, D. K. I., & Tenaya, A. I. (2018). Implementasi Corporate Social Responsibility Berlandaskan Filosofi Tri Hita Karana Pada Lembaga Perkreditan Desa. E-Jurnal Akuntansi Universitas Udayana, 23(3), 2203–2229. doi:https://doi.org/10.24843/EJA.2018.v23.i03.p22
Ratna, L., & Hasanah, U. (2019). Triple Bottom Line Theory dalam perspektif Corporate Social Responsibility. Majalah Keadilan FH UNIHAZ, 19(1), 11–24.
Rosilawati, Y., & Mulawarman, K. (2019). Kearifan Lokal Tri Hita Karana Dalam Program Corporate Social Responsibility. Jurnal ASPIKOM, 3(6), 1215–1227. doi:http://dx.doi.org/10.24329/aspikom.v3i6.426
Saadah, K., & Falikhatun, F. (2021). Local Wisdom As the Soul of Corporate Social Responsibility Disclosure. Jurnal Akuntansi Multiparadigma, 12(3), 583–600. doi:10.21776/ub.jamal.2021.12.3.33
Sanjaya, I. K. P. W., Manuaba, I. . M. P., & Jayanti, L. G. . S. eka. (2022). The Effect Of The Implementation Of Corporate Social Responsibility Good Corporate Governance And Tri Hita Karana On The Financial Performance Of Village Credit Institutions (Lpd) Throughout Tabanan District. Journal of Tourism Economics, 2(2), 98–103.
Sharma, E. (2019). A review of corporate social responsibility in developed and developing nations. Corporate Social Responsibility and Environmental Management, 26(4), 712–720. doi:10.1002/csr.1739
Siregar, I., & Zulkarnain. (2021). CSR-Based Corporate Environmental Policy Implementation. British Journal OfEnvironmental Studies, 1(1), 51–57. doi:10.32996/bjes
Sukendri, N., & Putra, I. N. N. A. (2022). RELEVANCE OF CORPORATE SOCIAL RESPONSIBILITY. International Journal of Financial and Investment Studies, 3(1), 35–42. doi:10.9744/ijfis.3.1.35-42
Velte, P. (2022). Meta ‑ analyses on Corporate Social Responsibility ( CSR ): a literature review. Management Review Quarterly (Vol. 72). Springer International Publishing. doi:10.1007/s11301-021-00211-2
Vu, M. C. (2018). Skilful means – A Buddhist approach to social responsibility. Social Responsibility Journal, 14(2), 321–335. doi:https://doi.org/10.1108/ SRJ-05-2016-0084
Yanti, N. K. E., Rini, I. G. A. I. S., Damayanti, N. N. S. R., & Utami, N. M. S. (2020). Persepsi Masyarakat Sekitar Terhadap Corporate Social Responsibility Berlandaskan Konsep Tri Hita Karana Pada The Kayon Resort Ubud, 19(September), 108–113.
Yuan, Y., Lu, L. Y., Tian, G., & Yu, Y. (2020). Business Strategy and Corporate Social Responsibility. Journal of Business Ethics, 162(2), 359–377. doi:10.1007/s10551-018-3952-9
Published
2024-01-31
How to Cite
CAHYANINGTYAS, Fadilla; SALLEH, Saluana Che.
Dive in the “Soul” of Corporate Social Responsibility Through the Philosophy of Tri Hita Karana.
Jurnal Ilmiah Akuntansi dan Bisnis, [S.l.], v. 19, n. 1, p. 32-48, jan. 2024.
ISSN 2303-1018.
Available at: <https://ojs.unud.ac.id/index.php/jiab/article/view/109264>. Date accessed: 02 nov. 2024.
doi: https://doi.org/10.24843/JIAB.2024.v19.i01.p03.
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