Pemahaman dan Realitas Implementasi Workplace Spirituality dalam Perencanaan dan Pelaksanaan Anggaran

iismiati iismiati (Fakultas Ekonomi dan Bisnis , Universitas Udayana, Bali)
A.A.N.B Dwirandra (Fakultas Ekonomi dan Bisnis , Universitas Udayana, Bali)

E-Jurnal Ekonomi dan Bisnis Universitas Udayana
VOLUME.07.NO.03.TAHUN 2018

This research is motivated by a whole human concept that has not been fully implemented in the workplace, as most people consider the workplace is a place to seek something worldly by forgetting the inner life and ignoring religious values. The purpose of this research is to understand the reality of workplace spirituality in planning and implementation of budget. Research data obtained through in-depth interviews and participatory observation then it is analyzed by Interpretative Phenomenological Analysis . The results of the study interpret the understanding of informant's about workplace spirituality understanding into 3 (three) perspectives namely intrinsic views, religious views, and existentialist views. The reality of workplace spirituality in planning and implementation of budget has not been fully compatible with its understanding because of deviations and the behavior of the apparatus still ignores the spiritual values. The dissonance between reality of workplace spirituality in planning and implementation of budget with understanding of workplace spirituality is required the controlling factors such as leadership superstructure, work environment, and personal value.