Eksplorasi dimensi spiritual dalam praktik pelaporan akuntansi sosial dan lingkungan di Bali

Agus Fredy Maradona


Social and environmental accounting has attracted growing attention from companies in Indonesia as these companies face an increasing pressure to report their social and environmental responsibilities to the public. Despite this trend, however, Indonesia lacks a social and environmental reporting model that is relevant to its business environment, i.e., a model that incorporates the spiritual dimension, and not merely the economics, social, and environmental dimensions. The main aim of this study was to explore the spiritual dimension of the social and environmental reporting practices of a tourism company in Bali. The exploration was based on Tri Hita Karana, a local societal value held by the people of Bali. This study employed a two-phase research approach, where the first phase focused on exploring the social and environmental reporting practices of the company, while the second phase centered on refining and assessing the applicability of this reporting model in other companies. The results of this study show that the appropriate model of social and environmental accounting for Indonesian companies should consist of four dimensions: economic, environmental, social, and spiritual. Among these dimensions, the implementation of the spiritual dimension in social and environmental accounting faces the greatest challenges.


social and environmental accounting; Tri Hita Karana; corporate social responsibility; sustainability; spirituality

Full Text:



Agudelo, M. A. L., Johannsdottir, L., & Davidsdottir, B. (2019). Drivers that motivate energy companies to be responsible: A systematic literature review of corporate social responsibility in the energy sector. Journal of Cleaner Production, 247, 119094. https://doi.org/10.1016/j.jclepro.2019.119094

Aguinis, H., & Glavas, A. (2012). What we know and don’t know about corporate social responsibility: A review and research agenda. Journal of Management, 38(4), 932–968. https://doi.org/10.1177/0149206311436079

Allen, B. G. (2014). What’s new about New accounts? Assessing change proposals for social and environmental accounting. Accounting Forum, 38(4), 278–287. https://doi.org/10.1016/j.accfor.2014.03.001

Amidjaya, P. G., & Widagdo, A. K. (2019). Sustainability reporting in Indonesian listed banks: Do corporate governance, ownership structure and digital banking matter? Journal of Applied Accounting Research, Forthcomin. https://doi.org/10.1108/JAAR-09-2018-0149

Baldarelli, M.-G., Baldo, M. Del, & Nesheva-Kiosseva, N. (2017). Environmental Accounting and Reporting: Theory and Practice. Cham, Switzerland: Springer.

Brown, J., & Tregidga, H. (2017). Re-politicizing social and environmental accounting through Rancière: On the value of dissensus. Accounting, Organizations and Society, 61, 1–21. https://doi.org/10.1016/j.aos.2017.08.002

Çelik, T., Arayici, Y., & Budayan, C. (2019). Assessing the social cost of housing projects on the built environment: Analysis and monetization of the adverse impacts incurred on the neighbouring communities. Environmental Impact Assessment Review, 77, 1–10. https://doi.org/10.1016/j.eiar.2019.03.001

Chawla, V. (2016). Workplace spirituality governance: impact on customer orientation and salesperson performance. Journal of Business & Industrial Marketing, 31(4), 498–506. https://doi.org/10.1108/JBIM-08-2014-0153

Chen, C., Vanclay, F., & Zhang, Y. (2019). The social impacts of a stop-start transnational university campus: How the impact history and changing plans of projects affect local communities. Environmental Impact Assessment Review, 77, 105–113. https://doi.org/10.1016/j.eiar.2019.04.004

Chowdhary, P., Raj, A., & Bharagava, R. N. (2018). Environmental pollution and health hazards from distillery wastewater and treatment approaches to combat the environmental threats: A review. Chemosphere, 194, 229–246. https://doi.org/10.1016/j.chemosphere.2017.11.163

Dahlsrud, A. (2008). How corporate social responsibility is defined: An analysis of 37 definitions. Corporate Social Responsibility and Environmental Management, 15(1), 1–13. https://doi.org/10.1002/csr.132

Deegan, C. (2017). Twenty five years of social and environmental accounting research within Critical Perspectives of Accounting: Hits, misses and ways forward. Critical Perspectives on Accounting, 43, 65–87. https://doi.org/10.1016/j.cpa.2016.06.005

Dillard, J., Yuthas, K., & Baudot, L. (2016). Dialogic framing of accounting information systems in social and environmental accounting domains: Lessons from, and for, microfinance. International Journal of Accounting Information Systems, 23, 14–27. https://doi.org/10.1016/j.accinf.2016.10.001

Dryzek, J. S., Norgaard, R. B., & Schlosberg, D. (2011). The Oxford Handbook of Climate Change and Society. Oxford University Press.

Foote, J., Gaffney, N., & Evans, J. R. (2010). Corporate social responsibility: Implications for performance excellence. Total Quality Management and Business Excellence, 21(8), 799–812. https://doi.org/10.1080/14783363.2010.487660

Foster, S., & Foster, A. (2019). The impact of workplace spirituality on work-based learners : Individual and organisational level perspectives. Journal of Work-Applied Management, 11(1), 63–75. https://doi.org/10.1108/JWAM-06-2019-0015

Gallego-Álvarez, I., Lozano, M. B., & Rodríguez-Rosa, M. (2018). An analysis of the environmental information in international companies according to the new GRI standards. Journal of Cleaner Production, 182, 57–66. https://doi.org/10.1016/j.jclepro.2018.01.240

Holden, E., Linnerud, K., & Banister, D. (2014). Sustainable development: Our Common Future revisited. Global Environmental Change, 26, 130–139. https://doi.org/10.1016/j.gloenvcha.2014.04.006

Isaksson, L., Kiessling, T., & Harvey, M. (2014). Corporate social responsibility: Why bother? Organizational Dynamics, 43(1), 64–72. https://doi.org/10.1016/j.orgdyn.2013.10.008

Jamali, D., & Sdiani, Y. (2013). Does religiosity determine affinities to CSR? Journal of Management, Spirituality and Religion, 10(4), 309–323. https://doi.org/10.1080/14766086.2013.802251

Jones, M. J. (2011). The nature, use and impression management of graphs in social and environmental accounting. Accounting Forum, 35(2), 75–89. https://doi.org/10.1016/j.accfor.2011.03.002

Krishnakumar, S., & Neck, C. P. (2002). The “what”, “why” and “how” of spirituality in the workplace. Journal of Managerial Psychology, 17(3), 153–164. https://doi.org/10.1108/02683940210423060

Kurt, Y., Yamin, M., Sinkovics, N., & Sinkovics, R. R. (2016). Spirituality as an antecedent of trust and network commitment: The case of Anatolian Tigers. European Management Journal, 34(6), 686–700. https://doi.org/10.1016/j.emj.2016.06.011

Lehman, G. (2017). The language of environmental and social accounting research: The expression of beauty and truth. Critical Perspectives on Accounting, 44, 30–41. https://doi.org/10.1016/j.cpa.2016.11.005

McGuire, S. T., Omer, T. C., & Sharp, N. Y. (2012). The impact of religion on financial reporting irregularities. Accounting Review, 87(2), 645–673. https://doi.org/10.2308/accr-10206

Milliman, J., Gatling, A., & Kim, J. (Sunny). (2018). The effect of workplace spirituality on hospitality employee engagement, intention to stay, and service delivery. Journal of Hospitality and Tourism Management, 35, 56–65. https://doi.org/10.1016/j.jhtm.2018.03.002

Moura-Leite, R. C., & Padgett, R. C. (2011). Historical background of corporate social responsibility. Social Responsibility Journal, 7(4), 528–539. https://doi.org/10.1108/1747111111117511

Muniapan, B., & Satpathy, B. (2013). The “dharma” and “karma” of CSR from the Bhagavad-Gita. Journal of Human Values, 19(2), 173–187. https://doi.org/10.1177%2F0971685813492265

Neuman, W. L. (2014). Social Research Methods: Qualitative and Quantitative Approaches (7th ed.). Essex, Inggris: Pearson.

Patton, M. Q. (2015). Qualitative Research & Evaluation Methods: Integrating Theory and Practice. Thousand Oaks, CA: Sage.

Poulton, E., & Barnes, L. (2012). Corporate social responsibility: An examination of business students’ perceptions of spirituality. International Review of Business Research Papers, 8(4), 144–156. https://nova.newcastle.edu.au/vital/access/manager/Repository/uon:23568

Roth, D., & Sedana, G. (2015). Reframing Tri Hita Karana: From ‘balinese culture’ to politics. Asia Pacific Journal of Anthropology, 16(2), 157–175. https://doi.org/10.1080/14442213.2014.994674

Rotondo, F., Corsi, K., & Giovanelli, L. (2019). The social side of sustainable business models: An explorative analysis of the low-cost airline industry. Journal of Cleaner Production, 225, 806–819. https://doi.org/10.1016/j.jclepro.2019.03.345

Simnett, R. (2012). Assurance of sustainability reports: Revision of ISAE 3000 and associated research opportunities. Sustainability Accounting, Management and Policy Journal, 3(1), 89–98. https://doi.org/10.1108/20408021211223570

Soobaroyen, T., & Ntim, C. G. (2013). Social and environmental accounting as symbolic and substantive means of legitimation: The case of HIV/AIDS reporting in South Africa. Accounting Forum, 37(2), 92–109. https://doi.org/10.1016/j.accfor.2013.04.002

Suhardana, K. M. (2006). Pengantar Etika dan Moralitas Hindu. Surabaya: Paramita.

Vasilescu, R., Barna, C., Epure, M., & Baicu, C. (2010). Developing university social responsibility: A model for the challenges of the new civil society. Procedia Social and Behavioral Sciences, 2(2), 4177–4182. https://doi.org/10.1016/j.sbspro.2010.03.660

Weinberg, F. J., & Locander, W. B. (2014). Advancing workplace spiritual development: A dyadic mentoring approach. Leadership Quarterly, 25(2), 391–408. https://doi.org/10.1016/j.leaqua.2013.10.009

Weinzimmer, L. G., & Esken, C. A. (2016). Risky business: Taking a stand on social issues. Business Horizons, 59(3), 331–337. https://doi.org/10.1016/j.bushor.2016.01.007

Wiana, I. K. (2004). Mengapa Bali Disebut Bali? Surabaya: Paramita.

Wiana, I. K. (2007). Tri Hita Karana Menurut Konsep Hindu. Surabaya: Paramita.

World Commission on Environment and Development. (1987). Our Common Future. Oxford, Inggris: Oxford University Press.

DOI: https://doi.org/10.32400/iaj.27990


Copyright (c) 2020 Agus Fredy Maradona

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

FEB Publisher:
Program Studi Pendidikan Profesi Akuntansi
Fakultas Ekonomi dan Bisnis
Universitas Sam Ratulangi
Jl. Kampus Bahu - Manado, Sulawesi Utara
Indonesia 95115

ISEI Cooperation with:
Ikatan Sarjana Ekonomi Indonesia (ISEI)
d/a. Sekretariat Ikatan Sarjana Ekonomi
Fakultas Ekonomi dan Bisnis Universitas Sam Ratulangi
Jl. Kampus Bahu - Manado, Sulawesi Utara
Indonesia 95115