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All Journal Jurnal Akuntansi Multiparadigma SENTRALISASI POINT Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis Jurnal Akuntansi Manado (JAIM) Akrual: Jurnal Bisnis dan Akuntansi Kontemporer Vifada Management and Social Sciences IDEI: JURNAL EKONOMI & BISNIS
Alimuddin Alimuddin
Universitas Hasanuddin
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Physics Social Sciences

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ANTARA CITRA DAN REALITAS: SEMIOTIKA PEIRCE DALAM MEMBONGKAR KONSTRUKSI MAKNA TRIPLE BOTTOM LINE PT HARUM ENERGY TBK Cindy Nur Azaria Mansa; Darwis Said; Alimuddin Alimuddin
IDEI: Jurnal Ekonomi & Bisnis Vol 7 No 1 (2026): JUNE 2026
Publisher : Insan Doktor Ekonomi Indonesia (IDEI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38076/35hesv75

Abstract

Penelitian ini bertujuan menganalisis makna Triple Bottom Line (TBL) dalam perspektif semiotika Charles Sanders Peirce, mencakup elemen representamen, object, dan interpretant, serta klasifikasi tanda berupa ikon, indeks, dan simbol pada Sustainability Report PT Harum Energy Tbk tahun 2023. Penelitian menggunakan metode kualitatif-interpretatif dengan pendekatan analisis semiotika Peirce dan data sekunder berupa laporan keberlanjutan perusahaan. Hasil penelitian menunjukkan tiga lapisan tanda semiotika Peirce: (1) elemen ikon tampak pada foto dokumentasi kegiatan dan tabel kinerja operasional yang mencatat pertumbuhan pendapatan 2,8% menjadi USD 925,5 juta; (2) elemen indeks tampak pada data kuantitatif yang menunjukkan hubungan kausal, mencakup 12.195.121 jam kerja tanpa kecelakaan fatal, 263 kegiatan PPM dengan anggaran USD 446.302, rehabilitasi lahan 232,3 ha, dan emisi GRK 63.342 ton CO2e di bawah standar ambien; serta (3) elemen simbol tampak pada judul laporan, dominasi warna hijau, penghargaan PROPER Hijau, sertifikasi ISO, dan komitmen terhadap tujuh SDGs. Analisis kritis mengungkap bahwa sejumlah pengungkapan simbolik berpotensi mengandung SDG-washing apabila tidak didukung mekanisme akuntabilitas yang memadai. Temuan berkontribusi pada akuntansi kritis dan teori legitimasi dalam konteks industri ekstraktif. This study aimed to analyze the meaning of the Triple Bottom Line (TBL) through the lens of Charles Sanders Peirce's semiotics, encompassing the elements of representamen, object, and interpretant, as well as the sign classification of icons, indices, and symbols within the 2023 Sustainability Report of PT Harum Energy Tbk. A qualitative-interpretive method was employed, drawing on Peirce's semiotic analysis framework with the company's Sustainability Report serving as the secondary data source. The findings revealed three layers of Peircean semiotic signs: (1) iconic elements were evident in documentary photographs and operational performance tables recording a 2.8% revenue growth to USD 925.5 million; (2) indexical elements were reflected in quantitative data demonstrating causal relationships, including 12,195,121 accumulated work hours without fatal accidents, 263 community development activities with a budget of USD 446,302, land rehabilitation covering 232.3 hectares, and GHG emissions of 63,342 tons CO2e within ambient standards; and (3) symbolic elements were manifested in the report title, the dominant use of the green color, the PROPER Green award, ISO certifications, and an explicit commitment to seven SDGs. Critical analysis revealed that certain symbolic disclosures risked constituting SDG-washing when not supported by adequate accountability mechanisms. These findings contributed to critical accounting scholarship and legitimacy theory within the context of the extractive industry. 
Divine Values in the Business Strategies of Private Companies: A Phenomenological Study of Charity and Zakat Arfandi Arfandi; Alimuddin Alimuddin; Syarifuddin Syarifuddin
Vifada Management and Social Sciences Vol. 4 No. 1 (2026): January - June
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70184/87f3dr91

Abstract

Purpose: This study aims to understand the meaning and implementation of divine values in the business strategies of private companies through the practices of zakat and sadaqah at the Kalla Group. The study is motivated by the dominance of the conventional business paradigm, which tends to focus on profit maximization while neglecting spiritual dimensions and social justice. Research Design and Methodology: This study employs a qualitative approach, using interpretive phenomenology, to explore the subjective experiences of organizational actors in interpreting the concepts of Tawhid and Allah’s absolute ownership (Al-Milk al-Haqiqi) within corporate business management. Data were collected through in-depth interviews, observation, and documentation, and were then analyzed using data reduction, thematic classification, data presentation, and phenomenological interpretation. Findings and Discussion: The research findings indicate that zakat and charity are not only viewed as religious obligations but also serve as strategic instruments in fostering corporate blessings, moral responsibility, and social sustainability. The value of Tawhid promotes the development of a business orientation that is more ethical, humanistic, and focused on the common good. Implications: This study contributes to the development of a spiritual business paradigm and broadens the scope of phenomenological research in contemporary Islamic business.
Co-Authors afdal afdal Afdal Madein Agnes Eyne Banea Andi Kusumawati Andi Tenri Gading Nurul Azizah Arfandi Arfandi Cindy Nur Azaria Mansa Darwis Said, Darwis Diah Ayu Gustiningsih Fitriadi Fitriadi GRAHITA CHANDRARIN Gugus Irianto Haliah, Haliah Hasbianti Nur Fatima Iwan Triyuwono Mediaty Muhammad Ruslan Muhammad Yamin muhammad zaikin Nadhirah Nagu Sri Wahyuni Nur Syarifuddin Syarifuddin