Ajeng Kawitaning Negari, Eko Ganis Sukoharsono, Ali Djamhuri


Abstrak – Mengajukan Model Spiritualitas sebagai 'Jiwa' Akuntansi Tanggung Jawab Sosial Perusahaan

Tujuan Utama - Penelitian ini bertujuan untuk mengetahui implementasi akuntansi Corporate Social Responsibility (CSR) dan mengembangkan model akuntansi CSR berbasis nilai spiritual yang dimodifikasi dari CSR Hierarchical Pyramid.

Metode – Penelitian ini adalah penelitian studi kasus yang datanya dikumpulkan melalui proses dokumentasi dan wawancara. Beberapa pihak dari sebuah perusahaan tambang menjadi informan pada penelitian ini.

Temuan Utama - Perusahaan telah memenuhi tanggung jawab hukum, ekonomi, sosial, filantropi dan lingkungan. Tanggung jawab ini didasarkan pada nilai-nilai spiritual. Penelitian ini juga memberikan model baru yaitu akuntansi CSR berbasis spiritual.

Implikasi Teori dan Kebijakan - Penelitian ini menyiratkan bahwa nilai-nilai spiritual menjadi landasan pelaksanaan akuntansi CSR. Selain itu, model akuntansi CSR berbasis nilai-nilai spiritual dapat diterapkan untuk mendapatkan praktik CSR yang lebih baik.

Kebaruan Penelitian - Penelitian ini memberikan model akuntansi CSR berbasis spiritual melalui pendalaman implementasinya.


Abstract – Proposing Spirituality as the 'Soul' of Corporate Social Responsibility Accounting

Main Purpose - This study aims to determine the implementation of Corporate Social Responsibility (CSR) accounting and develop a spiritual value-based CSR accounting model modified from the CSR Hierarchical Pyramid.

Method – This research is a case study research whose data is collected through the documentation and interview process. Several parties from a mining company became informants in this research.

Main Findings - The company has fulfilled its legal, economic, social, philanthropic and environmental responsibilities. This responsibility is based on spiritual values. This study also provides a new model, namely spiritually based CSR accounting.

Theory and Practical Implications - This study implies that spiritual values are the basis for the implementation of CSR accounting. In addition, a CSR accounting model based on spiritual values can be applied to get better CSR practices.

Novelty - This study provides a spiritually based CSR accounting model through deepening its implementation.


csr hierarchical pyramid; environmental responsibilities; social philanthropic; spiritual

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