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All Journal JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma Tanra : Jurnal Desain Komunikasi Visual Fakultas Seni dan Desain Universitas Negeri Makassar International Journal of Artificial Intelligence Research Nuansa Journal of Arts and Design Studia Religia: Jurnal Pemikiran dan Pendidikan Islam Titian: Jurnal Ilmu Humaniora Geneologi PAI : Jurnal Ilmiah Bidang Pendidikan Agama Islam Jurnal Himasapta Jurnal Media Teknik dan Sistem Industri Community Empowerment Ngabari: Jurnal Studi Islam dan Sosial Wacana : Jurnal Bahasa, Seni, dan Pengajaran Indonesian Journal of Social and Educational Studies Boting Langi: Jurnal Seni Pertunjukan Seminar Nasional Pengabdian Kepada Masyarakat Sureq: Jurnal Pengabdian Masyarakat Berbasis Seni dan Desain INOVASI: Jurnal Hasil Pengabdian Masyarakat Innovative: Journal Of Social Science Research IPTEK: Jurnal Hasil Pengabdian kepada Masyarakat Jurnal Eksis Jurnal Pengabdian Sosial TINTA NUSANTARA : Jurnal Ekonomi, Manajemen, dan Akuntansi JUAN: Jurnal Pengabdian Nusantara
Muhammad Suyudi
Politeknik Negeri Samarinda
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Jurnal Akuntansi Multiparadigma

 1 
Quardrangle Bottom Line (QBL) dalam Praktik Sustainability Reporting Dimensi “Spiritual Performance” Suyudi, Muhammad
Jurnal Akuntansi Multiparadigma Vol 3, No 1 (2012): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Abstract:  Quardrangle Bottom Line (QBL) in “Spiritual Performance” Sustainability Reporting Practice Dimension. Business organization as an entity has a main priority to obtain profit. Economic aspect is regarded more dominant than social and environmental aspects, and will result in ecology balance disturbance or “Environmental Crisis”. The purpose of this research is to identify various phenomenon in a business entity to present ‘Sustainability Reporting’ as an essential need. Phenomenology is used in this research. The results of this research can be presented as Quadrangle Bottom Line Concept where economic performance, social and environ­mental performance will not be achieved if spiritual performance dimension has not yet been caught. Abstrak:  Quardrangle Bottom Line (QBL) dalam Praktik Sustainability Reporting Dimensi “Spiritual Performance”. Organisasi bisnis sebagai suatu entitas memiliki tujuan utama mendapatkan laba.  Aspek ekonomi dipandang lebih dominan daripada aspek-aspek sosial dan lingkungan dan ini menyebabkan gangguan ekologis atau “Krisis Lingkungan”. Tujuan riset ini adalah untuk mengindentifikasi berbagai fenomena dalam entitas bisnis untuk menyajikan “Sustainability Reporting” sebagai kebutuhan yang penting.  Paradigma interpretif-fenomenologi digunakan dalam riset ini.  Hasil riset dapat disajikan sebagai Quadrangle Bottom Line Concept di mana kinerja ekonomi, sosial dan lingkungan tidak akan dapat dicapai apabila kinerja spiritual tidak tercapai.
Co-Authors Achmad, Andi Adip Mustofa Agus Triantoro, Agus Akbar, Arjun Subbanul Akmal, Muhammad syafruddin Al-Ulya, Naila Nafahatus Sahariyah Amiruddin Angga Kusumah, Angga Basri Bado, Basri Cahyono, Aris Tri CANDRA GUNAWAN Dwi Putra, Ade Fardiansyah, Muhammad Fikri Fatahul Rahman, Fatahul Fatimah, Andi Fauziyah Hijrina Hajar, Salwa Hartoko, Sigit Hasani, Hajrah Hasbi Inayah, Faidhul Indah Novifa, Ratna Jayadi, Karta Juri, Mat Kurniawan, Rikza Syahrial La Ode Hasiara Lugis, Muh. Muhlis M, Rahma Makmun Makmun Maulidani, Yurdi MIP, Megah Bintang Musyarofah, Umirul Nurhaliza, Putri NURWAHIDAH NURWAHIDAH Ramadhini, Putri Aulia Rasul, Rasul Romansyah Sahabuddin Sailawati, Sailawati Santoso, Bejo Saputra, Andi Taslim Solikhah, Mar'atus Suryana, Hendy Tjetje, Noor Fachman Widyanto, Eko Adi