Pertiwi., I Dewa Ayu Eka and Prof Dr Made Sudarma and Drs A‖ Dlamhun and Dr Dra L‖ ik Pumanl (2023) Memahami Makna Praktik Pengungkapan Corporate Social Responsibility Berlandaskan Tri Hita Karana: Pendekatan Symbolic Interactionism. Doktor thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menggali dan merumuskan makna atas simbol- simbol di balik realitas praktik pengungkapan Corporate Social Responsibility (CSR) berlandaskan budaya masyarakat (Hindu) Bali; Tri Hita Karana. Pendekatan symbolic intractionism digunakan sebagai media untuk mencapai tujuan penelitian ini. Keunikan dari hasil penelitian ini diwakilkan oleh keberadaan interpretasi simbol-simbol terkait realitas praktik pengungkapan CSR berlandaskan Tri Hita Karana yang bermuara pada empat intisari, yaitu berkah yang berlanjut, memanusiakan manusia, bersahabat dengan alam, dan bhakti. Pemahaman akan keempat intisari tersebut diistilahkan dengan prosperous responsibility yang memperlihatkan bahwa manajemen hotel dalam melakukan praktik bisnis tidak sekedar mengartikan profit sebagai sebuah tujuan utama, tetapi sebagai akibat (ganjaran) yang diperoleh karena tindakan manajemen hotel yang telah menyinergikan hakikat kemanusiaan dan pengakuan akan kuasa Tuhan dalam kehidupan bisnisnya. Prosperous responsibility menjadi sebuah spirit pertanggungjawaban bisnis yang berupaya memastikan setiap makhluk yang berdampingan dengan keberadaan bisnis hotel dapat memiliki kehidupan yang harmoni, sejahtera dan berkesinambungan, tanpa lebih sempit dari sebelumnya, termasuk tidak menasbihkan keberlangsungan hubungan dengan keberadaan Tuhan yang diyakini hadir mengiringi aktivitas bisnis hotel. Selain itu, prosperous resonsibility juga bersifat fleksibel yang tercermin dari perbedaan cara manajemen kedua hotel (MBRS; DKPH) dalam menyampaikan subyek informasi dan sasaran pertanggungjawaban bisnis sesuai dengan harapan atau kondisi yang dibutuhkan oleh lingkungannya.
English Abstract
This study aims to reveal a deeper meaning behind reality of the Corporate Social Responsibility (CSR) disclosure practice based on Balinese culture (Hindu); Tri Hita Karana. The symbolic attractionism approach is used as a tool to achieve this research objectives. The uniqueness of this finding is represented by the presence of symbols as a result of the reality-related interpretation of CSR disclosure practices under Tri Hita Karana. The interpretation of these symbols leads to four essences, namely continuous blessing, humanizing humans, friendly with nature, and devotional service. Through understanding these four essences, It can be seen that the practice of CSR disclosure based on Tri Hita Karana is not only a medium of accountability for hotel operations, but also a deeper indication of its business importance. Even though they have various values, there is not a single aspect that is meaningless (in vain) in business life because all are connected and complement each other in bringing goodness to the hotel and its surroundings, including not negating the aspect of awareness of God (spirituality) which is still considered abstract value in modern accounting. In addition, the practice of CSR disclosure based on Tri Hita Karana is also interpreted as a form of sensitivity and adaptive ability to the surrounding world. This is reflected in the attitude of the two hotel managements (MBRS, DKPH) who are not the same in conveying the subject of information and the direction of their business responsibility targets due to differences in environmental needs or expectations, even though they are both framed by the dimensions of Tri Hita Karana. The expansion of meaning in this study also shows that Tri Hita Karana culture has played a role as a spirit that shapes the quality of hotel business life and makes hotel management fully aware of the meaning of their existence and all their business actions, including feelings of attachment to something bigger outside their business, namely God. The Almighty
Other obstract
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| Item Type: | Thesis (Doktor) |
|---|---|
| Identification Number: | :0623020005 |
| Uncontrolled Keywords: | Corporate Social Responsibility, Tri Hita Karana, Balinese Culture, Symbolic Interactionism, Prosperous Responsibility, Corporate Social Responsibility, Tri Hita Karana, Balinese Culture, Symbolic Interactionism |
| Subjects: | 300 Social sciences > 330 Economics |
| Divisions: | S2/S3 > Doktor Ilmu Akuntansi, Fakultas Ekonomi dan Bisnis |
| Depositing User: | Nur Cholis |
| Date Deposited: | 13 Jul 2023 03:48 |
| Last Modified: | 13 Jul 2023 03:48 |
| URI: | http://repository.ub.ac.id/id/eprint/201820 |
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