Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Akuntansi dan Bisnis Open Access DRIVERset
Ida Bagus Ketut Bayangkara
Faculty of Economics and Business, Universitas 17 Agustus 1945 Surabaya, Indonesia
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Swastika Philosophy and Corporate Sustainability: A Stakeholder Perspective Ida Bagus Ketut Bayangkara
Jurnal Ilmiah Akuntansi dan Bisnis Vol. 21 No. 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2026.v21.i01.p02

Abstract

This study investigates the philosophical values of Swastika as the foundational spirit for corporate sustainability and examines vertical-horizontal relationship patterns as a model for stakeholder engagement. Adopts a phenomenological approach, through in-depth interviews with thirteen Swastika users and two state-owned enterprise directors involved in sustainability, the research uncovers their lived experiences. Data analysis involved textual and structural descriptions, culminating in the identification of essential invariants. Findings reveal Swastika’s values as both the guiding spirit and an operational framework for sustainable corporate practices, emphasizing stakeholder definitions rooted in shared well-being. These insights contribute to the academic field by enriching sustainability theory, provide a novel reference for advancing sustainability efforts, particularly in formulating stakeholder values to enhance strategic development and maximize stakeholder contributions. The study’s original contributions include the articulation of stakeholder categories, the embodiment of Swastika’s sustainability spirit, and its practical application within corporate sustainability is novelty elements not previously disclosed.
Swastika Philosophy and Corporate Sustainability: A Stakeholder Perspective Ida Bagus Ketut Bayangkara
Jurnal Ilmiah Akuntansi dan Bisnis Vol. 21 No. 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2026.v21.i01.p02

Abstract

This study investigates the philosophical values of Swastika as the foundational spirit for corporate sustainability and examines vertical-horizontal relationship patterns as a model for stakeholder engagement. Adopts a phenomenological approach, through in-depth interviews with thirteen Swastika users and two state-owned enterprise directors involved in sustainability, the research uncovers their lived experiences. Data analysis involved textual and structural descriptions, culminating in the identification of essential invariants. Findings reveal Swastika’s values as both the guiding spirit and an operational framework for sustainable corporate practices, emphasizing stakeholder definitions rooted in shared well-being. These insights contribute to the academic field by enriching sustainability theory, provide a novel reference for advancing sustainability efforts, particularly in formulating stakeholder values to enhance strategic development and maximize stakeholder contributions. The study’s original contributions include the articulation of stakeholder categories, the embodiment of Swastika’s sustainability spirit, and its practical application within corporate sustainability is novelty elements not previously disclosed.
Co-Authors