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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Main Author: I G.A. EKA DAMAYANTHI
Format: Article
Language:English
Published: Universitas Udayana 2011-07-01
Series:Jurnal Ilmiah Akuntansi dan Bisnis
Subjects:
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.
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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
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