Jurnal Akuntansi Multiparadigma
Vol 8, No 2 (2017): Jurnal Akuntansi Multiparadigma

KONSEP CORPORATE SOCIAL RESPONSIBILITY BERBASIS CATUR PURUSA ARTHA

Desak Werasturi (Universitas Pendidikan Ganesha)



Article Info

Publish Date
31 Aug 2017

Abstract

Abstrak: Konsep Corporate Social Responsibility Berbasis Catur Purusa Artha. Penelitian ini bertujuan mengkonstruksi konsep Corporate Social Responsibility (CSR) berbasis Catur Purusa Artha (CPA). Penelitian ini menggunakan studi filosofi budaya dan wawancara informan sebagai alat untuk konstruksi. Temuan dalam penelitian ini menunjukkan bahwa definisi CSR berbasis CPA merupakan pelaksanaan dharma dan berlandaskan kama untuk mencapai moksa. CSR berasal dari artha organisasi yang didistribusikan sebesar-besarnya bagi kemakmuran masyarakat dan lingkungan. Definisi ini memberikan rasa keadilan, stimulasi kepatuhan, nilai spiritualitas, serta cinta terhadap diri sendiri, orang lain, mahluk hidup, lingkungan, dan Tuhan.  Abstract: Corporate Social Responsibility Concept Based on Catur Purusa Artha. This study aims to construct the concept of Corporate Social Responsibility (CSR) based on Catur Purusa Artha (CPA). This study uses cultural philosophy and informants interview as a tool for construction. The findings in this study indicate that the definition of CPR based on CPA is the implementation of dharma and based on kama to reach moksa. CSR comes from organization’s artha that is distributed as much as possible to the prosperity of society and environment. This definition provides a sense of justice, stimulation of obedience, value of spirituality, and love to self, others, living beings, environment, and God..

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Journal Info

Abbrev

jamal

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi Multiparadigma or Journal of Multiparadigm Accounting (JAMAL) has been published since April 2010 by Universitas Brawijaya, and since 2014 has been collaborating with Masyarakat Akuntansi Multiparadigma Indonesia. JAMAL publishes scientific articles and highly appreciates creative ...