REFLEKSI YUDHISTIRA DALAM TANGGUNG JAWAB SOSIAL DAN AKUNTANSI LINGKUNGAN
Abstract
Abstrak - Refleksi Yudhistira dalam Tanggung Jawab Sosial dan Akuntansi Lingkungan
Tujuan Utama - Artikel ini bertujuan merefleksikan nilai Yudhistira dalam pengelolaan tanggung jawab sosial dan akuntansi lingkungan.
Metode - Metode kajian interpretasi dengan studi literatur digunakan. Nilai Yudhistira digunakan untuk menilai pengelolaan tanggung jawab sosial dan akuntansi lingkungan.
Temuan Utama - Pengelolaan tanggung jawab sosial dan akuntansi lingkungan telah merefleksikan kelima nilai Yudhistira. Keseimbangan dalam komponen nilai Yudhistira membawa dampak luas bagi masyarakat. Penggunaan kearifan lokal dalam pengelolaannya penting untuk mengupayakan keadilan dan kesejahteraan sosial.
Implikasi Teori dan Kebijakan – Evolusi tanggung jawab sosial dan akuntansi lingkungan perlu ditingkatkan. Perkembangan dinamis akuntansi lingkungan mengikuti perkembangan tanggung jawab sosial bermanfaat untuk meningkatkan keselarasan dan alokasi tanggung jawab pihak-pihak terkait.
Kebaruan Penelitian - Penggunaan nilai Yudhistira untuk merefleksikan tanggung jawab sosial dan akuntansi lingkungan belum pernah digunakan dan bermanfaat bagi pengembangannya.
Abstract - Yudhishthira's Reflection in Social Responsibility and Environmental Accounting
Main Purpose - This article aims to reflect Yudhistira's social responsibility and environmental accounting governance values.
Method - The interpretation study method with literature study is used. Yudhistira's value is used to assess social responsibility and environmental accounting governance.
Main Findings - Social responsibility and environmental accounting governance have reflected Yudhistira's five values. Balance in Yudhisthira's value components has broad impacts on society. It is important to seek justice and social welfare using local wisdom in its management.
Theory and Practical Implications - The evolution of social responsibility and environmental accounting needs to be improved. The dynamic development of ecological accounting following the development of social responsibility is beneficial for improving the alignment and related parties’ responsibilities allocation.
Novelty - Reflection of Yudhistira's values on social responsibility and environmental accounting has never been used and is beneficial for its development.
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DOI: http://dx.doi.org/10.21776/ub.jamal.2021.13.1.04
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