DESIGNING THE SUSTAINABILITY REPORTING MODEL FOR VILLAGE-OWNED ENTERPRISE BASED ON TRI HITA KARANA : A CONCEPTUAL APPROACH
This conceptual article aims to provide a new perspective on the possibility of implementing the concept of sustainability in small business organizations. This conceptual article focuses on developing a sustainability reporting model for village-owned enterprise (VOE). The novelty shown in this con...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Airlangga
2022-11-01
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| Series: | Jurnal Riset Akuntansi dan Bisnis Airlangga |
| Subjects: | |
| Online Access: | https://e-journal.unair.ac.id/jraba/article/view/38056 |
| _version_ | 1797804058131562496 |
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| author | Putu Sukma Kurniawan Tjiptohadi Sawarjuwono |
| author_facet | Putu Sukma Kurniawan Tjiptohadi Sawarjuwono |
| author_sort | Putu Sukma Kurniawan |
| collection | DOAJ |
| description | This conceptual article aims to provide a new perspective on the possibility of implementing the concept of
sustainability in small business organizations. This conceptual article focuses on developing a sustainability
reporting model for village-owned enterprise (VOE). The novelty shown in this conceptual article is the use of
local Balinese wisdom, namely the Tri Hita Karana concept in helping to develop a sustainability reporting
model for village-owned enterprise. The method of writing this conceptual article uses library research by
focusing on relevant documents and literatures. The results and discussions have been compiled to produce a
sustainability reporting model for village-owned enterprise. Future research can continue this conceptual article
by trying to implement the sustainability reporting model in village-owned enterprise. |
| first_indexed | 2024-03-13T05:30:26Z |
| format | Article |
| id | doaj.art-61f07536ae1240b5a9c22d5afa8cdf9c |
| institution | Directory Open Access Journal |
| issn | 2548-1401 2548-4346 |
| language | English |
| last_indexed | 2024-03-13T05:30:26Z |
| publishDate | 2022-11-01 |
| publisher | Universitas Airlangga |
| record_format | Article |
| series | Jurnal Riset Akuntansi dan Bisnis Airlangga |
| spelling | doaj.art-61f07536ae1240b5a9c22d5afa8cdf9c2023-06-15T04:28:42ZengUniversitas AirlanggaJurnal Riset Akuntansi dan Bisnis Airlangga2548-14012548-43462022-11-01721279129910.20473/jraba.v7i2.3805636125DESIGNING THE SUSTAINABILITY REPORTING MODEL FOR VILLAGE-OWNED ENTERPRISE BASED ON TRI HITA KARANA : A CONCEPTUAL APPROACHPutu Sukma Kurniawan0Tjiptohadi Sawarjuwono1Doctoral Program, Department of Accounting, Airlangga UniversityDepartment of Accounting, Airlangga UniversityThis conceptual article aims to provide a new perspective on the possibility of implementing the concept of sustainability in small business organizations. This conceptual article focuses on developing a sustainability reporting model for village-owned enterprise (VOE). The novelty shown in this conceptual article is the use of local Balinese wisdom, namely the Tri Hita Karana concept in helping to develop a sustainability reporting model for village-owned enterprise. The method of writing this conceptual article uses library research by focusing on relevant documents and literatures. The results and discussions have been compiled to produce a sustainability reporting model for village-owned enterprise. Future research can continue this conceptual article by trying to implement the sustainability reporting model in village-owned enterprise.https://e-journal.unair.ac.id/jraba/article/view/38056library researchsustainability reportingtri hita karanavillage-owned enterprise |
| spellingShingle | Putu Sukma Kurniawan Tjiptohadi Sawarjuwono DESIGNING THE SUSTAINABILITY REPORTING MODEL FOR VILLAGE-OWNED ENTERPRISE BASED ON TRI HITA KARANA : A CONCEPTUAL APPROACH Jurnal Riset Akuntansi dan Bisnis Airlangga library research sustainability reporting tri hita karana village-owned enterprise |
| title | DESIGNING THE SUSTAINABILITY REPORTING MODEL FOR VILLAGE-OWNED ENTERPRISE BASED ON TRI HITA KARANA : A CONCEPTUAL APPROACH |
| title_full | DESIGNING THE SUSTAINABILITY REPORTING MODEL FOR VILLAGE-OWNED ENTERPRISE BASED ON TRI HITA KARANA : A CONCEPTUAL APPROACH |
| title_fullStr | DESIGNING THE SUSTAINABILITY REPORTING MODEL FOR VILLAGE-OWNED ENTERPRISE BASED ON TRI HITA KARANA : A CONCEPTUAL APPROACH |
| title_full_unstemmed | DESIGNING THE SUSTAINABILITY REPORTING MODEL FOR VILLAGE-OWNED ENTERPRISE BASED ON TRI HITA KARANA : A CONCEPTUAL APPROACH |
| title_short | DESIGNING THE SUSTAINABILITY REPORTING MODEL FOR VILLAGE-OWNED ENTERPRISE BASED ON TRI HITA KARANA : A CONCEPTUAL APPROACH |
| title_sort | designing the sustainability reporting model for village owned enterprise based on tri hita karana a conceptual approach |
| topic | library research sustainability reporting tri hita karana village-owned enterprise |
| url | https://e-journal.unair.ac.id/jraba/article/view/38056 |
| work_keys_str_mv | AT putusukmakurniawan designingthesustainabilityreportingmodelforvillageownedenterprisebasedontrihitakaranaaconceptualapproach AT tjiptohadisawarjuwono designingthesustainabilityreportingmodelforvillageownedenterprisebasedontrihitakaranaaconceptualapproach |