KRITIK ATAS TRIPLE BOTTOM LINE: PERSPEKTIF MEMAYU HAYUNING BAWANA

Wahyu Agus Winarno, Tjiptohadi Sawarjuwono

Abstract


Abstrak - Kritik atas Triple Bottom Line: Perspektif Memayu Hayuning Bawana

Tujuan Utama - Artikel ini bertujuan untuk menunjukkan bahwa implementasi triple bottom line (TBL) akan lebih memberikan keseimbangan berkelanjutan jika dilandasi filosofi ”Memayu Hayuning Bawana”  (MBH - membuat dunia lebih baik).

Metode - Metode yang digunakan dalam artikel ini adalah kajian kritis dengan pendekatan studi literatur. Nilai-nilai yang terkandung dalam filosofi MHB dihubungkan dengan konsep TBL.

Temuan Utama - Penelitian ini menunjukkan bahwa keselarasan dan keseimbangan perusahaan dengan alam dipandang dari aspek internal dan eksternal. Implementasi TBL harus didasarkan pada semangat tapa ngrame (tanpa pamrih). Proses sinergi perusahaan dengan lingkungan dan sosial akan membawa keselamatan alam.

Implikasi Teori dan Kebijakan - Implementasi TBL yang berlandaskan MHB akan meningkatkan keselarasan dan keseimbangan perusahaan. Manajer dapat memfokuskan pada TBL dengan tetap memperhatikan tiga tingkatan MHB.

Kebaruan Penelitian - Artikel ini menawarkan konsep filosofi jawa MHB yang dapat digunakan sebagai pedoman/pendamping perusahaan dalam menerapakan TBL

 

 

Abstract - Critics on the Triple Bottom Line: “Memayu Hayuning Bawana” Perspective.

Main Purpose - This research seeks to show that the TBL implementation will provide sustainable balance if it is based on the philosophy of "Memayu Hayuning Bawana" (MBH - making the world better).

Method - The method used is a critical study with a literature study approach. The values contained in the MHB are linked with the TBL.

Main Findings - This research shows that the harmony and balance between the company and nature are viewed from the internal and external aspects. The implementation of TBL must be based on “tapa ngrame” (sincerity) spirit. The process of the company's synergy with the environment and social will bring the safety the nature.

Theory and Practical Implications - The implementation of TBL and MHB will improve the harmony of the company. Managers can focus on TBL while still paying attention to the three MHB levels.

Novelty - The Javanese MHB philosophy can be used as a company guide in implementing TBL.


Keywords


keikhlasan; memayu hayuning bawana; profit; triple bottom line

Full Text:

PDF

References


Alhaddi, H. (2015). Triple Bottom Line and Sustainability: A Literature Review. Business and Management Studies, 1(2), 6. https://doi.org/10.11114/bms.v1i2.752

Apriliani, M., & Abdullah, M. W. (2018). Falsafah Kesenian Tanjidor Pada Pelaksanaan Corporate Social Responsibility. Jurnal Akuntansi Multiparadigma, 9(2), 377–393. https://doi.org/10.18202/jamal.2018.04.9023

Baker, M., & Modell, S. (2019). Rethinking Performativity: A Critical Realist Analysis of Accounting for Corporate Social Responsibility. Accounting, Auditing and Accountability Journal, 32(4), 930-956. https://doi.org/10.1108/AAAJ-11-2017-3247

Bhatia, S., Gupta, G., & Tripathy, A. (2020). The Strategic Corporate Social Responsibility (CSR) Quandary: An Instructional Case. Emerald Emerging Markets Case Studies, 10(3), 1-30. https://doi.org/10.1108/EEMCS-12-2019-0344

Bhattacharyya, S. S., & Verma, S. (2020). The Intellectual Contours of Corporate Social Responsibility Literature: Co-Citation Analysis Study. International Journal of Sociology and Social Policy, 40(11/12), 1551-1583. https://doi.org/10.1108/IJSSP-12-2019-0263

Delalieux, G., & Moquet, A. (2020). French Law on CSR Due Diligence Paradox: The Institutionalization of Soft Law Mechanisms through the Law. Society and Business Review, 15(2), 125-143. https:///doi.org/10.1108/SBR-03-2019-0033

Demolinggo, R. H., Damanik, D., Wiweka, K., & Adnyana, P. P. (2020). Sustainable Tourist Villages Management Based on Javanese Local Wisdom ‘Memayu Hayuning Bawono’ Best Practice of Desa Wisata Pentingsari, Yogyakarta. International Journal of Tourism & Hospitality Reviews, 7(2), 41-53. https://doi.org/10.18510/ijthr.2020.725

Diers-Lawson, A., Coope, K., & Tench, R. (2020). Why Can CSR Seem Like Putting Lipstick on a Pig? Evaluating CSR Authenticity by Comparing Practitioner and Consumer Perspectives. Journal of Global Responsibility, 11(4), 329-346. https://doi.org/10.1108/JGR-02-2020-0033

Dosinta, N., & Brata, H. (2020). Politik Penamaan dalam Pelaporan Korporat Pascaimplementasi Integrated Reporting. Jurnal Akuntansi Multiparadigma, 11(1), 138-158. https://doi.org/10.21776/ub.jamal.2020.11.1.09

Endraswara, S. (2003). Mistik Kejawen: Sinkretisme, Simbolisme, dan Sufisme dalam Budaya Spiritual Jawa. Penerbit Narasi.

Endraswara, S. (2012). Aspek Budi Luhur dan Memayu Hayuning Bawana dalam Sastra Mistik Penghayat Kepercayaan Kaitannya dengan Pendidikan Karakter. Jurnal Pendidikan Karakter, 2(2), 225-238. https://doi.org/10.21831/jpk.v0i2.1306

Endraswara, S. (2017). Memayu Hayuning Bawana dalam Perspektif Ekoantropologi Sastra. SUSASTRA: Jurnal Ilmu Sastra dan Budaya, 6(1), 1-15,

Farooq, Q., Liu, X., Fu, P., & Hao, Y. (2020). Volunteering Sustainability: An Advancement in Corporate Social Responsibility Conceptualization. Corporate Social Responsibility and Environmental Management, 27(6), 2450-2464. https://doi.org/10.1002/csr.1893

Fekpe, E., & Delaporte, Y. (2019). Sustainability Integration and Supply Chain Performance of Manufacturing Small and Medium Size Enterprises. African Journal of Economic and Management Studies, 10(2), 130-147. https://doi.org/10.1108/AJEMS-05-2018-0152

Gallhofer, S. (2018). Going Beyond Western Dualism: Towards Corporate Nature Responsibility Reporting. Accounting, Auditing and Accountability Journal, 31(8), 2110-2134. https://doi.org/10.1108/AAAJ-12-2015-2358

Gimenez, C., Sierra, V., & Rodon, J. (2012). Sustainable Operations: Their Impact on the Triple Bottom Line. International Journal of Production Economics, 140(1), 149–159. https://doi.org/10.1016/j.ijpe.2012.01.035

Giuliani, E., & Nieri, F. (2020). Fixing “Bad” Capitalism: Why CSR and Pro-Good Initiatives May Not be Enough. Critical Perspectives on International Business, 16(2), 137-142. https://doi.org/10.1108/cpoib-07-2019-0055

Hoi, C. K., Wu, Q., & Zhang, H. (2013). Is Corporate Social Responsibility (CSR) Associated with Tax Avoidance? Evidence from Irresponsible CSR Activities. The Accounting Review, 88(6), 2025–2059. https://doi.org/10.2308/accr-50544

Khalifeh, A., Farrell, P., & Al-edenat, M. (2020). The Impact of Project Sustainability Management (PSM) on Project Success: A Systematic Literature Review. Journal of Management Development, 39(4), 453-474. https://doi.org/10.1108/JMD-02-2019-0045

Kurpierz, J. R., & Smith, K. (2020). The Greenwashing Triangle: Adapting Tools from Fraud to Improve CSR Reporting. Sustainability Accounting, Management and Policy Journal, 11(6), 1075-1093. https://doi.org/10.1108/SAMPJ-10-2018-0272

Larrinaga, C. (2020). ‘The World for Which We Account’: Systems Thinking in Rob Gray’s Works. Social and Environmental Accountability Journal, 40(3), 186-190. doi:10.1080/0969160X.2020.1837641

Levermore, R., & Moore, N. (2015). The Need to Apply New Theories to “Sport CSR”. Corporate Governance, 15(2), 249-253. https://doi.org/10.1108/CG-09-2014-0113

Lindawati, A. S. L., & Puspita, M. E. (2015). Corporate Social Responsibility: Implikasi Stakeholder dan Legitimacy Gap dalam Peningkatan Kinerja Perusahaan. Jurnal Akuntansi Multiparadigma, 6(1), 157–174. https://doi.org/10.18202/jamal.2015.04.6013

Lock, I., & Araujo, T. (2020). Visualizing the Triple Bottom Line: A Large-Scale Automated Visual Content Analysis of European Corporations' Website and Social Media Images. Corporate Social Responsibility and Environmental Management, 27(6), 2631-2641. https://doi.org/10.1002/csr.1988

Lutfillah, N. Q., Mangoting, Y., Wijaya, R. E., & Djuharni, D. (2016). Konstruksi Tanggung Jawab Auditor Perspektif Mamayu Hayuning Bawana. Jurnal Akuntansi Multiparadigma, 7(1), 36–50. https://doi.org/10.18202/jamal.2016.04.7003

Massaro, M., Dumay, J., & Guthrie, J. (2016). On the Shoulders of Giants: Undertaking a Structured Literature Review in Accounting. Accounting, Auditing & Accountability Journal, 29(5), 767-801. https://doi.org/10.1108/AAAJ-01-2015-1939

McPhail, K., & Cordery, C. J. (2019). Theological Perspectives on Accounting: Worldviews Don’t Change Overnight. Accounting, Auditing and Accountability Journal, 32(8), 2330-2352. https://doi.org/10.1108/AAAJ-03-2018-3415

Merkl-Davies, D. M., & Brennan, N. M. (2017). A Theoretical Framework of External Accounting Communication: Research Perspectives, Traditions, and Theories. Accounting, Auditing and Accountability Journal, 30(2), 433-469. https://doi.org/10.1108/AAAJ-04-2015-2039

Milne, M. J., & Gray, R. (2013). W(h)ither Ecology? The Triple Bottom Line, the Global Reporting Initiative, and Corporate Sustainability Reporting. Journal of Business Ethics, 118(1), 13–29. https://doi.org/10.1007/s10551-012-1543-8

Oh, C. H. (2020). Missing “Society” in Institutional Approaches as Social Value Creation in India and China. Critical Perspectives on International Business, 16(2), 187-191. https://doi.org/10.1108/cpoib-07-2019-0054

Pradipta, B. (2004). Memayu Hayuning Bawono: Tanda Awal Indonesia Menjadi Pusat, Obor, dan Pemimpin Dunia. Titian Kencana Mandiri.

Rambaud, A., & Richard, J. (2015). The “Triple Depreciation Line” Instead of the “Triple Bottom Line”: Towards a Genuine Integrated Reporting. Critical Perspectives on Accounting, 33, 92–116. https://doi.org/10.1016/j.cpa.2015.01.012

Sitorus, J. H. E. (2016). Pancasila-Based Social Responsibility Accounting. Procedia - Social and Behavioral Sciences, 219, 700-709. https://doi.org/10.1016/j.sbspro.2016.05.054

Slacik, J., & Greiling, D. (2020). Coverage of G4-Indicators in GRI-Sustainability Reports by Electric Utilities. Journal of Public Budgeting, Accounting and Financial Management, 32(3), 359-378. https://doi.org/10.1108/JPBAFM-06-2019-0100

Sridhar, K. (2012). Corporate Conceptions of Triple Bottom Line Reporting: An Empirical Analysis into the Signs and Symbols Driving this Fashionable Framework. Social Responsibility Journal, 8(3), 312–326. https://doi.org/10.1108/17471111211247901

Suriyankietkaew, S., & Kantamara, P. (2019). Business Ethics and Spirituality for Corporate Sustainability: A Buddhism Perspective. Journal of Management, Spirituality and Religion, 16(3), 264-289. https://doi.org/10.1080/14766086.2019.1574598

Tarnanidis, T., Papathanasiou, J., & Subeniotis, D. (2019). How Far the TBL Concept of Sustainable Entrepreneurship Extends Beyond the Various Sustainability Regulations: Can Greek Food Manufacturing Enterprises Sustain Their Hybrid Nature Over Time? Journal of Business Ethics, 154(3), 829-846. https://doi.org/10.1007/s10551-017-3443-4

Triyuwono, I. (2016). Taqwa: Deconstructing Triple Bottom Line (TBL) to Awake Human’s Divine Consciousness. Pertanika Journal of Social Science and Humanities, 24, 89–103.

Tullberg, J. (2012). Triple Bottom Line - A Vaulting Ambition? Business Ethics: A European Review, 21(3), 310–324. https://doi.org/10.1111/j.1467-8608.2012.01656.x

Tweedie, D. (2018). After Habermas: Applying Axel Honneth's Critical Theory in Accounting Research. Critical Perspectives on Accounting, 57, 39-55. https://doi.org/10.1016/j.cpa.2018.01.003

Varyash, I., Mikhaylov, A., Moiseev, N., & Aleshin, K. (2020). Triple Bottom Line and Corporate Social Responsibility Performance Indicators for Russian Companies. Entrepreneurship and Sustainability Issues, 8(1), 313-329. https://doi.org/10.9770/jesi.2020.8.1(22)

Vu, M.C. (2018). Skilful Means – A Buddhist Approach to Social Responsibility. Social Responsibility Journal, 14(2), 321-335. https://doi.org/10.1108/SRJ-05-2016-0084

Wicaksono, B., Djuminah, & Honggowati, S. (2020). Pengungkapan Air dalam Perspektif Agenda-Setting Theory. Jurnal Akuntansi Multiparadigma, 11(3), 600-612. https://doi.org/10.21776/ub.jamal.2020.11.3.34




DOI: http://dx.doi.org/10.21776/ub.jamal.2021.12.1.07

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.