JRABA
Vol 7 No 2 (2022): Jurnal Riset Akuntansi dan Bisnis Airlangga

DESIGNING THE SUSTAINABILITY REPORTING MODEL FOR VILLAGE-OWNED ENTERPRISE BASED ON TRI HITA KARANA : A CONCEPTUAL APPROACH

Putu Sukma Kurniawan (Doctoral Program, Department of Accounting, Airlangga University)
Tjiptohadi Sawarjuwono (Department of Accounting, Airlangga University)



Article Info

Publish Date
27 Nov 2022

Abstract

This conceptual article aims to provide a new perspective on the possibility of implementing the concept ofsustainability in small business organizations. This conceptual article focuses on developing a sustainabilityreporting model for village-owned enterprise (VOE). The novelty shown in this conceptual article is the use oflocal Balinese wisdom, namely the Tri Hita Karana concept in helping to develop a sustainability reportingmodel for village-owned enterprise. The method of writing this conceptual article uses library research byfocusing on relevant documents and literatures. The results and discussions have been compiled to produce asustainability reporting model for village-owned enterprise. Future research can continue this conceptual articleby trying to implement the sustainability reporting model in village-owned enterprise.

Copyrights © 2022






Journal Info

Abbrev

jraba

Publisher

Subject

Economics, Econometrics & Finance

Description

The Jurnal Riset Akuntansi dan Bisnis Airlangga (JRABA) is a medium for exchanging information and scientific work in the field of Accounting and Business published by the Accounting Study Program, PSDKU Banyuwangi at Airlangga University. JRABA accepts original articles, article reviews, short ...