REFLEKSI TAT TWAM ASI DALAM TANGGUNG JAWAB SOSIAL DI LEMBAGA PERKREDITAN DESA (LPD) DESA ADAT NYUHKUNING

Authors

  • Ni Komang Urip Krisna Dewi Politeknik Negeri Bali
  • Putu Rany Wedasuari Program Studi Akuntansi Manajerial, Politeknik Negeri Bali, Bali, Indonesia

DOI:

https://doi.org/10.55681/jige.v4i3.1168

Keywords:

Corporate Social Responsibility, Tat Twam Asi, Village Credit Institutions

Abstract

This research aims to contruct the Corporate Social Responsibility (CSR) based on Tat Twam Asi (TTA) in Lembaga Perkreditan Desa (LPD).  This study aims to analyze social responsibility or Corporate Social Responsibility (CSR) based on Tat Twam Asi (TTA) in Village Credit Institutions (LPD). The research was conducted at LPD Nyuhkuning. The research was carried out using a qualitative approach with in-depth interviews with several informants, observations and documentation. This research shows that the value of Tat Twam Asi that is actualized in the CSR carried out at LPD Nyuhkuning is the wealth of the LPD that is allocated to the villagers and the surrounding environment. Tat Twam Asi which means I am you and vice versa. The value of Tat Twam Asi in social responsibility is actualized by the LPD management by taking responsibility as administrator and carrying out the allocation of funds for ceremonial activities in the village and social activities, as well as concern for the environment.

Downloads

Download data is not yet available.

References

Budiasni, Novi. 2016. Penerapan Corporate Social Responsibility (CSR) pada Lembaga Keuangan Perkreditan Desa (Lpd) Berbasis Kearifan Lokal Di Bali. Tesis. Pascasarjana Universitas Pendidikan Nasional, Denpasar, Bali.

Clarkson, Peter M, et.al. (2007). Revisiting The Relation Between Environmental Performance and Environmental Disclosure: An Empirical Analysis. Accounting, Organizations and Society: Elsevier Journal.

Krisnaningrum, N.P.A., & Budiasih, I G.A.N. (2021). Implementasi Corporate Social Responsibility Berdasarkan Tri Hita Karana pada Lembaga Perkreditan Desa Kesiman Denpasar Timur. E-Jurnal Akuntansi, 31(7), 1828-1837

Kustina, K. T., & Arisanti, L. P. M. (2022). Pengaruh Pengimplementasian Konsep Corporate Social Responsibility Berlandaskan Tri Hita Karana Terhadap Kinerja Keuangan dan Kesejahteraan Masyarakat Desa Adat. Juara: Jurnal Riset Akuntansi, 12(2), 190-215.

Lexy J. Moleong (penulis). (2018). Metodologi penelitian kualitatif / penulis, Prof. DR. Lexy J. Moleong, M.A.. Bandung :: PT Remaja Rosdakarya,.

Noval, I. M. M., Gorda, A. O. S., & Ningsih, L. K. (2023). Implementasi Corporate Social Responsibility Berbasis Tri Hita Karana Dalam Memaksimalkan Kinerja Organisasi Di LPD Se-Kabupaten Buleleng. Management Studies and Entrepreneurship Journal (MSEJ), 4(4), 3132-3142.

Purnami, A, A, S., Selamet, I, K., Sudarmini, K. (2019). Strategi Pengembangan CSR LPD dalam Upaya Penguatan Implementasi Tri Hita Karana dan Kesejahteraan Masyarakat (Studi Pada LPD di Kecamatan Kintamani). 18(2), pp.75-81. http://dx.doi.org/10.22225/we.18.2.1161.75-81

Purwati dan Tenaya, A. I. (2018) „Implementasi Corporate Social Responsibility Berlandaskan Filosofi Tri Hita Karana Pada Lembaga Perkreditan Desa‟, 23, pp. 2203– 2229

SANJAYA, I. K. P. W., MANUABA, I. M. P., & JAYANTI, L. S. E. (2022). The Effect Of The Implementation Of Corporate Social Responsibility Good Corporate Governance And Tri Hita Karana On The Financial Performance Of Village Credit Institutions (Lpd) Throughout Tabanan District. Journal of Tourism Economics and Policy, 2(2), 98-103.

Sugiyono. (2019). Metode penelitian pendidikan : kuantitatif, kualitatif, kombinasi, R&D dan penelitian tindakan / Prof. Dr. Sugiyono. Bandung:: Alfabeta,.

Suparsabawa, I. N. R., & Sanica, I. G. (2020). Implementasi Corporate Sosial Responsibility Perspektif Kearifan Lokal Dalam Meningkatkan Kinerja Lembaga Keuangan Mikro Traditional. Jurnal Penelitian IPTEKS, 5(2), 234-244.

Suryandari, N. N. A., Endiana, I. D. M., Susandya, A. A. B. A., & Apriada, K. (2021). The Role Of Employee Ethical Behavior And Organizational Culture In Preventing Fraud At The LPD. PalArch's Journal of Archaeology of Egypt/Egyptology, 18(08), 916-929.

Wijaya, I. G. W. D., & Suryanata, I. G. N. P. (2021). AKULTURASI NILAI FILOSOFI TRI HITA KARANA DI LEMBAGA PERKREDITAN DESA (LPD) KESIMAN. E-Jurnal Ekonomi dan Bisnis Universitas Udayana, 10 (01) . 23-32.

Downloads

Published

2023-09-21

How to Cite

Dewi, N. K. U. K., & Wedasuari, P. R. (2023). REFLEKSI TAT TWAM ASI DALAM TANGGUNG JAWAB SOSIAL DI LEMBAGA PERKREDITAN DESA (LPD) DESA ADAT NYUHKUNING. Jurnal Ilmiah Global Education, 4(3), 1669–1675. https://doi.org/10.55681/jige.v4i3.1168