PENGUNGKAPAN TANGGUNG JAWAB SOSIAL LEMBAGA PERKREDITAN DESA (LPD) BERDASARKAN FILOSOFI TRI HITA KARANA
The philosophy of Tri Hita Karana has been implemented in the social system of Hindu and nonHindu Balinese society. This philosophy emphasize on harmonizing relationship of human to the God (Parhyangan), human to human (Pawongan), and human to the environment (Palemahan). LPD as the custom village f...
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Format: | Article |
Language: | English |
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Universitas Udayana
2011-07-01
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Series: | Jurnal Ilmiah Akuntansi dan Bisnis |
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Online Access: | https://ojs.unud.ac.id/index.php/jiab/article/view/2656 |
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author | I G.A. EKA DAMAYANTHI |
author_facet | I G.A. EKA DAMAYANTHI |
author_sort | I G.A. EKA DAMAYANTHI |
collection | DOAJ |
description | The philosophy of Tri Hita Karana has been implemented in the social system of Hindu and nonHindu Balinese society. This philosophy emphasize on harmonizing relationship of human to the God (Parhyangan), human to human (Pawongan), and human to the environment (Palemahan). LPD as the custom village financial institution has a social responsibility to the society. This article explains that as a financial institution raising capital from the society has social and economic responsibility to them. According to Regional Act of Bali Province No.8 Year 2002, twenty percent of LPD’s net income shall be provided for the village development plan, and 5 percent for social fund of the village. This shows the role of LPD in increasing the society welfare. This article also describes several implementations of social responsibilities of LPD with Tri Hita Karana philosophy. To be able to show the responsibility, it is suggested for LPD to prepare social responsibility report periodically. |
first_indexed | 2024-12-10T07:32:43Z |
format | Article |
id | doaj.art-4e5741fa13e940a18e0b31bf194128ba |
institution | Directory Open Access Journal |
issn | 2302-514X 2303-1018 |
language | English |
last_indexed | 2024-12-10T07:32:43Z |
publishDate | 2011-07-01 |
publisher | Universitas Udayana |
record_format | Article |
series | Jurnal Ilmiah Akuntansi dan Bisnis |
spelling | doaj.art-4e5741fa13e940a18e0b31bf194128ba2022-12-22T01:57:31ZengUniversitas UdayanaJurnal Ilmiah Akuntansi dan Bisnis2302-514X2303-10182011-07-012656PENGUNGKAPAN TANGGUNG JAWAB SOSIAL LEMBAGA PERKREDITAN DESA (LPD) BERDASARKAN FILOSOFI TRI HITA KARANAI G.A. EKA DAMAYANTHIThe philosophy of Tri Hita Karana has been implemented in the social system of Hindu and nonHindu Balinese society. This philosophy emphasize on harmonizing relationship of human to the God (Parhyangan), human to human (Pawongan), and human to the environment (Palemahan). LPD as the custom village financial institution has a social responsibility to the society. This article explains that as a financial institution raising capital from the society has social and economic responsibility to them. According to Regional Act of Bali Province No.8 Year 2002, twenty percent of LPD’s net income shall be provided for the village development plan, and 5 percent for social fund of the village. This shows the role of LPD in increasing the society welfare. This article also describes several implementations of social responsibilities of LPD with Tri Hita Karana philosophy. To be able to show the responsibility, it is suggested for LPD to prepare social responsibility report periodically.https://ojs.unud.ac.id/index.php/jiab/article/view/2656financial instutition, LPD, social responsibility, Tri Hita Karana |
spellingShingle | I G.A. EKA DAMAYANTHI PENGUNGKAPAN TANGGUNG JAWAB SOSIAL LEMBAGA PERKREDITAN DESA (LPD) BERDASARKAN FILOSOFI TRI HITA KARANA Jurnal Ilmiah Akuntansi dan Bisnis financial instutition, LPD, social responsibility, Tri Hita Karana |
title | PENGUNGKAPAN TANGGUNG JAWAB SOSIAL LEMBAGA PERKREDITAN DESA (LPD) BERDASARKAN FILOSOFI TRI HITA KARANA |
title_full | PENGUNGKAPAN TANGGUNG JAWAB SOSIAL LEMBAGA PERKREDITAN DESA (LPD) BERDASARKAN FILOSOFI TRI HITA KARANA |
title_fullStr | PENGUNGKAPAN TANGGUNG JAWAB SOSIAL LEMBAGA PERKREDITAN DESA (LPD) BERDASARKAN FILOSOFI TRI HITA KARANA |
title_full_unstemmed | PENGUNGKAPAN TANGGUNG JAWAB SOSIAL LEMBAGA PERKREDITAN DESA (LPD) BERDASARKAN FILOSOFI TRI HITA KARANA |
title_short | PENGUNGKAPAN TANGGUNG JAWAB SOSIAL LEMBAGA PERKREDITAN DESA (LPD) BERDASARKAN FILOSOFI TRI HITA KARANA |
title_sort | pengungkapan tanggung jawab sosial lembaga perkreditan desa lpd berdasarkan filosofi tri hita karana |
topic | financial instutition, LPD, social responsibility, Tri Hita Karana |
url | https://ojs.unud.ac.id/index.php/jiab/article/view/2656 |
work_keys_str_mv | AT igaekadamayanthi pengungkapantanggungjawabsosiallembagaperkreditandesalpdberdasarkanfilosofitrihitakarana |