Journal of Accounting and Investment
Vol 23, No 3: September 2022

“Mutual Assistance” Culture to Maintain Corporate Sustainability

Karsam Karsam (Department of Accounting, STIE Swadaya, Jakarta Capital Special Region)
Erfan Erfiansyah (Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Bandung, West Java)
Inugrah Ratia Pratiwi (Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Bandung, West Java)
Hendriyana Hendriyana (Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Bandung, West Java)
Siti Kodariah (Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Bandung, West Java)



Article Info

Publish Date
20 Aug 2022

Abstract

Research aims: This article aims to demonstrate that corporate sustainability will be more balanced and sustainable if it is based on the philosophy of "mutual assistance (gotong royong) culture." (Mutual assistance synergizes to maintain and improve).Design/Methodology/Approach: The research method used was a qualitative method with a phenomenological approach, i.e., a constructivist or naturalistic approach.Research findings: This study disclosed that corporate sustainability would continue to be maintained with the awareness of every company member to work together to sustain, maintain, and improve performance. The application of the corporate sustainability concept must also be based on the spirit of building, maintaining, and improving all aspects of business activities (without giving up). In addition, the company's synergy with the mutual assistance culture will bring the company's safety to a continuous and lasting one.Theoretical contribution/Originality: Implementing corporate sustainability based on mutual assistance culture will increase the company’s existence and sustainability. In this case, managers can focus on corporate sustainability while still paying attention to the mutual assistance culture of all organization/company members.Practitioner/Policy implication: The mutual assistance culture can be used as a guide/companion for companies in implementing the business sustainability concept.Research limitation/Implication: This article offers the Javanese philosophy concept of mutual assistance culture in maintaining business sustainability.

Copyrights © 2022






Journal Info

Abbrev

ai

Publisher

Subject

Economics, Econometrics & Finance

Description

JAI receives rigorous articles that have not been offered for publication elsewhere. JAI focuses on the issue related to accounting and investments that are relevant for the development of theory and practices of accounting in Indonesia and southeast asia especially. Therefore, JAI accepts the ...