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All Journal The Indonesian Accounting Review Jurnal Akuntansi Multiparadigma Asian Journal of Accounting Research JDE (Journal of Developing Economies) Riset Akuntansi dan Keuangan Indonesia AKRUAL: Jurnal Akuntansi Akuntabel : Jurnal Ekonomi dan Keuangan SAR (Soedirman Accounting Review): Journal of Accounting and Business Owner : Riset dan Jurnal Akuntansi Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen EKUITAS (Jurnal Ekonomi dan Keuangan) Akuntansi : Jurnal Akuntansi Integratif Jurnal Akademi Akuntansi (JAA) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences AJAR (Asian Journal of Accounting Research) (e-Journal) JRABA Jurnal Akuntansi dan Keuangan Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Riset Akuntansi dan Keuangan Indonesia Jurnal Dinamika Akuntansi Accounting Analysis Journal Atestasi : Jurnal Ilmiah Akuntansi
Novrys Suhardianto
Universitas Airlangga
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Journal : Riset Akuntansi dan Keuangan Indonesia

 1 
The Triple Bottom Line Accounting from Scientia Sacra Perspective Sari, Nur Astri; Shara, Yuni; Suhardianto, Novrys
Riset Akuntansi dan Keuangan Indonesia Vol 8, No 1 (2023): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v8i1.20893

Abstract

This article aimed to analyze the triple bottom line accounting concept from scientia sacra perspective. The alignment of the triple bottom line accounting from scientia Sacra perceptive is essential to dealing with crises in all aspects of life regarding corporate sustainability. Scientia sacra is the knowledge of reality that is at the heart of every revelation obtained through revelation and the intellectual intuition that cover the hearts and minds of human beings. This article employed the interpretative method. The triple bottom line concept from scientia sacra perspective is analyzed in ontological, epistemological, and axiological meanings. The ontological aspect of scientia sacra refers to the existence of God. In line with that, the ontological aspect in the triple bottom line also refers to the existence of God through religious ecocentrism or the spiritual dimension. In the epistemological aspect, the triple bottom line uses eco-theological principles from the Holly book. In the axiological aspect, the triple bottom line transforms from profit oriented to 3Ps (profit, people, planet) oriented. However, this transformative function has yet to be fully achieved since some companies still commit deviations, such as environmental pollution, due to their business activities.
Co-Authors Alfa Rahmiati, Alfa Balqis Nagita Fillia Zunaedi Bambang Subroto Bambang Subroto Bambang Tjahjadi Cliff Kohardinata Dharmawan Krisna, Aditya Dian Agustia Dina Bakti Pertiwi, Dina Bakti Ermawati, Yana Farahiyah, Alfira Grahita Chandrarin Grahita Chandrarin Hanif Arsetya Bramasto Helmy Adam Hendriyat Surgandhi Hendriyat Surgandhi Hidhayana, Nurul Ikka Tiaraintan Hariyanto Iman Harymawan Kusumawati, Selfiah Lamin Jabbi, Muhammed Luky Patricia Widianingsih Mahati, Dirgahayu Almi Muhammad Teguh Kombih Nanik Ermawati, Nanik Ni Luh Putu Normadewi Abdi Pradnyani Ni Luh Putu Normadewi Abdi Pradnyani Nur Astri Sari Nurul Hidhayana Renny Wulandari Risandy Meda Nurjanah Riska Nur Rosyidiana Risky Budianto Rohman, Naufal Aulia Rosyidiana, Riska Nur Sari, Nur Astri shara, yuni Sri Isnawati Sri Iswati Sri Wahjuni Latifah Syahbinah, Syahbinah Thomas, Mario Yohanis Yana Ermawati Yanuar Nugroho Zaga Kresna Pratama Putra