PROPOSING SPIRITUALITY AS THE ‘SOUL’ OF CORPORATE SOCIAL RESPONSIBILITY ACCOUNTING
Abstrak – Mengajukan Model Spiritualitas sebagai 'Jiwa' Akuntansi Tanggung Jawab Sosial Perusahaan Tujuan Utama - Penelitian ini bertujuan untuk mengetahui implementasi akuntansi Corporate Social Responsibility (CSR) dan mengembangkan model akuntansi CSR berbasis nilai spiritual yang dimo...
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| Format: | Article |
| Language: | English |
| Published: |
University of Brawijaya
2022-08-01
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| Series: | Jurnal Akuntansi Multiparadigma |
| Subjects: | |
| Online Access: | https://jamal.ub.ac.id/index.php/jamal/article/view/1881 |
| _version_ | 1797867231155060736 |
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| author | Ajeng Kawitaning Negari Eko Ganis Sukoharsono Ali Djamhuri |
| author_facet | Ajeng Kawitaning Negari Eko Ganis Sukoharsono Ali Djamhuri |
| author_sort | Ajeng Kawitaning Negari |
| collection | DOAJ |
| description | Abstrak – Mengajukan Model Spiritualitas sebagai 'Jiwa' Akuntansi Tanggung Jawab Sosial Perusahaan
Tujuan Utama - Penelitian ini bertujuan untuk mengetahui implementasi akuntansi Corporate Social Responsibility (CSR) dan mengembangkan model akuntansi CSR berbasis nilai spiritual yang dimodifikasi dari CSR Hierarchical Pyramid.
Metode – Penelitian ini adalah penelitian studi kasus yang datanya dikumpulkan melalui proses dokumentasi dan wawancara. Beberapa pihak dari sebuah perusahaan tambang menjadi informan pada penelitian ini.
Temuan Utama - Perusahaan telah memenuhi tanggung jawab hukum, ekonomi, sosial, filantropi dan lingkungan. Tanggung jawab ini didasarkan pada nilai-nilai spiritual. Penelitian ini juga memberikan model baru yaitu akuntansi CSR berbasis spiritual.
Implikasi Teori dan Kebijakan - Penelitian ini menyiratkan bahwa nilai-nilai spiritual menjadi landasan pelaksanaan akuntansi CSR. Selain itu, model akuntansi CSR berbasis nilai-nilai spiritual dapat diterapkan untuk mendapatkan praktik CSR yang lebih baik.
Kebaruan Penelitian - Penelitian ini memberikan model akuntansi CSR berbasis spiritual melalui pendalaman implementasinya.
Abstract – Proposing Spirituality as the 'Soul' of Corporate Social Responsibility Accounting
Main Purpose - This study aims to determine the implementation of Corporate Social Responsibility (CSR) accounting and develop a spiritual value-based CSR accounting model modified from the CSR Hierarchical Pyramid.
Method – This research is a case study research whose data is collected through the documentation and interview process. Several parties from a mining company became informants in this research.
Main Findings - The company has fulfilled its legal, economic, social, philanthropic and environmental responsibilities. This responsibility is based on spiritual values. This study also provides a new model, namely spiritually based CSR accounting.
Theory and Practical Implications - This study implies that spiritual values are the basis for the implementation of CSR accounting. In addition, a CSR accounting model based on spiritual values can be applied to get better CSR practices.
Novelty - This study provides a spiritually based CSR accounting model through deepening its implementation. |
| first_indexed | 2024-04-09T23:38:06Z |
| format | Article |
| id | doaj.art-2ce149d5db9a4a4fa0ea927b69c3def2 |
| institution | Directory Open Access Journal |
| issn | 2086-7603 2089-5879 |
| language | English |
| last_indexed | 2024-04-09T23:38:06Z |
| publishDate | 2022-08-01 |
| publisher | University of Brawijaya |
| record_format | Article |
| series | Jurnal Akuntansi Multiparadigma |
| spelling | doaj.art-2ce149d5db9a4a4fa0ea927b69c3def22023-03-20T02:19:52ZengUniversity of BrawijayaJurnal Akuntansi Multiparadigma2086-76032089-58792022-08-0113222624110.21776/ub.jamal.2022.13.2.17640PROPOSING SPIRITUALITY AS THE ‘SOUL’ OF CORPORATE SOCIAL RESPONSIBILITY ACCOUNTINGAjeng Kawitaning Negari0Eko Ganis Sukoharsono1Ali Djamhuri2Universitas BrawijayaUniversitas BrawijayaUniversitas BrawijayaAbstrak – Mengajukan Model Spiritualitas sebagai 'Jiwa' Akuntansi Tanggung Jawab Sosial Perusahaan Tujuan Utama - Penelitian ini bertujuan untuk mengetahui implementasi akuntansi Corporate Social Responsibility (CSR) dan mengembangkan model akuntansi CSR berbasis nilai spiritual yang dimodifikasi dari CSR Hierarchical Pyramid. Metode – Penelitian ini adalah penelitian studi kasus yang datanya dikumpulkan melalui proses dokumentasi dan wawancara. Beberapa pihak dari sebuah perusahaan tambang menjadi informan pada penelitian ini. Temuan Utama - Perusahaan telah memenuhi tanggung jawab hukum, ekonomi, sosial, filantropi dan lingkungan. Tanggung jawab ini didasarkan pada nilai-nilai spiritual. Penelitian ini juga memberikan model baru yaitu akuntansi CSR berbasis spiritual. Implikasi Teori dan Kebijakan - Penelitian ini menyiratkan bahwa nilai-nilai spiritual menjadi landasan pelaksanaan akuntansi CSR. Selain itu, model akuntansi CSR berbasis nilai-nilai spiritual dapat diterapkan untuk mendapatkan praktik CSR yang lebih baik. Kebaruan Penelitian - Penelitian ini memberikan model akuntansi CSR berbasis spiritual melalui pendalaman implementasinya. Abstract – Proposing Spirituality as the 'Soul' of Corporate Social Responsibility Accounting Main Purpose - This study aims to determine the implementation of Corporate Social Responsibility (CSR) accounting and develop a spiritual value-based CSR accounting model modified from the CSR Hierarchical Pyramid. Method – This research is a case study research whose data is collected through the documentation and interview process. Several parties from a mining company became informants in this research. Main Findings - The company has fulfilled its legal, economic, social, philanthropic and environmental responsibilities. This responsibility is based on spiritual values. This study also provides a new model, namely spiritually based CSR accounting. Theory and Practical Implications - This study implies that spiritual values are the basis for the implementation of CSR accounting. In addition, a CSR accounting model based on spiritual values can be applied to get better CSR practices. Novelty - This study provides a spiritually based CSR accounting model through deepening its implementation.https://jamal.ub.ac.id/index.php/jamal/article/view/1881csr hierarchical pyramidenvironmental responsibilitiessocial philanthropicspiritual |
| spellingShingle | Ajeng Kawitaning Negari Eko Ganis Sukoharsono Ali Djamhuri PROPOSING SPIRITUALITY AS THE ‘SOUL’ OF CORPORATE SOCIAL RESPONSIBILITY ACCOUNTING Jurnal Akuntansi Multiparadigma csr hierarchical pyramid environmental responsibilities social philanthropic spiritual |
| title | PROPOSING SPIRITUALITY AS THE ‘SOUL’ OF CORPORATE SOCIAL RESPONSIBILITY ACCOUNTING |
| title_full | PROPOSING SPIRITUALITY AS THE ‘SOUL’ OF CORPORATE SOCIAL RESPONSIBILITY ACCOUNTING |
| title_fullStr | PROPOSING SPIRITUALITY AS THE ‘SOUL’ OF CORPORATE SOCIAL RESPONSIBILITY ACCOUNTING |
| title_full_unstemmed | PROPOSING SPIRITUALITY AS THE ‘SOUL’ OF CORPORATE SOCIAL RESPONSIBILITY ACCOUNTING |
| title_short | PROPOSING SPIRITUALITY AS THE ‘SOUL’ OF CORPORATE SOCIAL RESPONSIBILITY ACCOUNTING |
| title_sort | proposing spirituality as the soul of corporate social responsibility accounting |
| topic | csr hierarchical pyramid environmental responsibilities social philanthropic spiritual |
| url | https://jamal.ub.ac.id/index.php/jamal/article/view/1881 |
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