The Urgency in Implementing the Accounting Sustainability of Spiritual Dimension in the Sustainability of Company
Abstract
Keywords
Full Text:
PDFReferences
Aman, I. 2006. Bahasa dan Kepemimpinan Analisis Wacana Mahathir Mohammad. Bangi: Penerbit Universiti Kebangsaan Malaysia.
Atu & Kingsley, O-E. O. (2013). Triple Bottom Line Accounting: A Conceptual Expose. IOSR Journal of Business and Management, 13(4), 30-36.
Broomhill, R. (2007). Corporate Social Responsibility: Key Issues and Debates. Dunstan Paper 1. Retrievewed from: https://www.google.com/url?sa=t&rct=j&q=&esrc=s&source=web&cd=7&cad=rja&uact=8&ved=0ahUKEwihi7uLxZTWAhWIQo8KHRSfACEQFghkMAY&url=https%3A%2F%2Fwww.dunstan.org.au%2Fdocs%2FDunstan_Papers_No_1_2007.pdf&usg=AFQjCNHcQNshcguWgja_TNvkFMxehaXhqg.
Burritt, R. L., & Saka, C. (2006). Environmental management accounting applications and eco-efficiency: case studies from Japan. Journal of Cleaner Production, 14(14), 1262–1275. http://doi.org/10.1016/j.jclepro.2005.08.012.
Chwastiak, M. (1999). Deconstructing the Pincipal-Agent Model: A View From the Bottom. Critical Perspectives on Accounting10, 425-441.
Efferin, S. (2015). Akuntansi, Spiritualitas dan Kearifan Lokal: Beberapa Agenda Penelitian Kritis. Jurnal Akuntansi Multiparadigma 3(3), 466-480.
Ekwueme, C. M., Egbunike, C. F., & Onyali, C. I. (2013). Benefits of The Triple Bottom Line Disclosure on Corporate Performance: An Exploratory Study of Corporate Stakeholders. Journal of Management and Sustainability, 3(2), 79-91. http://dx.doi.org/10.5539/jms.v3n2p79.
Elkington, J. (1997). Cannibals with forks: The tripple bottom line of 21th century business. Oxford: Capstone Publishing Ltd.
Fairclough, N. (1992). Discourse and Social Change. Cambridge: Polity Press.
Felisia, & Limijaya, A. (2014). Triple Bottom Line dan Sustainability. Bina Ekonomi Majalah Ilmiah Fakultas Ekonomi Unpar 18(1).
Finch, N. (2005). The Motivations for Adopting Sustainability Disclosure. MGSM Working Paper 2005-17. Macquire Graduate School of Management: Sydney. Retrievewed from https://papers.ssrn.com/sol3/papers.cfm?abstract_id=798724
Gray, R. 1993. Accounting for the environment. London: Paul Chapman.
Gerlagh, R. (2017). Generous Sustainability. Ecological Economics 136, 94-100.
Hammer, J., & Pivo, G. (2016). The Triple Bottom Line and Sustainable Economic Development Theory and Practice. Economic Development Quarterly, 31(1),1-12.https://doi.org/10.1177/0891242416674808.
Jackson, A., Boswell, K., & Davis, D. (2011). Sustainability and Triple Bottom Line reporting-What is it all about?. International Journal of Business, Humanities and Technology, 1(3), 55-59.
K, A. (2013). Impact of Deforestation on Climate Change. IOSR Journal of Environmental Science, Toxicology And Food Technology 4(2); 24-28.
Koplitz, S. N., Mickley, L. J., Marlier, M. E., Buonocore, J. J., Kim, P. S., Liu, T., … Myers, S. S. (2015). Public health impacts of the severe haze in Equatorial Asia in September – October 2015 : demonstration of a new framework for informing fire management strategies to reduce downwind smoke exposure. Environmental Research Letters, 11(9), 1–10.
Mayasari, Darmayanti, N., & Riyanto, S. (2012). Analisis Wacana Kritis Pemberitaan “Saweran Gedung KPK” Di Harian Umum Media Indonesia. JLT-Jurnal Lingustik Terapan 2(2), 22-31.
Molisa, P. (2011). A Spiritual Reflection On Emancipation And Accounting. Critical Perspective on Accounting 22, 453-484.
Siskawati, E., Sukoharsono, E. G., Rosidi, & Ghofar, A. (2016). Why Is Non-Economic Information Important to Carbon Disclosure? Accounting and Finance Review 1(1), 34-42.
Siswanti, I., Salim, U., Sukoharsono, E. G., & Aisjah, S. (2017). Sustainable Business of Islamic Bank Through on the Islamic Corporate Governance and Islamic Financial Performance. Journal of Finance and Banking Review 2(2), 15-20.
Sridhar, K. & Jones, G. (2013). The Three Fundamental Criticsm of The Triple Bottom Line Approach: AN Empirical Study to Link Sustainability Reports in Companies Based In The Asia-Pasific Region and TBL Shortcomings. Asian Journal of Business Ethics, 2(1), 91-111. https://doi.org/10.1007/s13520-012-0019-3.
Stenzel, P.L. (2010). Sustainability, the Tripple Bottom Line, and the Global Reportung Initiative. Global Edge Business Review 4(6).
Strauss, A. & Corbin, J. (2003). Dasar-dasar Penelitian Kualitatif. Yogyakarta: Pustaka Pelajar.
Suartana, I. W. (2010). Akuntansi Lingkungan dan Triple Bottom Line Accounting: Paradigma Baru Akuntansi Bernilai Tambah. Jurnal Bumi Lestari 10(1), 105-112.
Sudana, I. P. (2016). Accounting Policy Making: A Polotical Avenue for Sustainability Agenda. Procedia-Social and Behavioral Sciences 219, 732-740.
Sudana, I. P., Sukoharsono, E. G., Ludigdo, U., & Irianto, G. (2014). A Philosophical Thought on Sustainability Accounting. Research Journal of Finance and Accounting 5(9), 1-10.
Sukoharsono, E. G. (2010). Metamorfosis Akuntansi Sosial dan Lingkungan: Mengkonstruksi Akuntansi Sustainabilitas Berdimensi Spiritualitas. Pidato Pengukuhan Guru Besar, Senin 13 Desember 2010, Universitas Brawijaya. Retrievewed from https://www.google.com/url?sa=t&rct=j&q=&esrc=s&source=web&cd=1&ved=0ahUKEwjcw6b2gI3WAhVEjJQKHbNxC7MQFggpMAA&url=http%3A%2F%2Faccounting.feb.ub.ac.id%2Fwp-content%2Fuploads%2F2012%2F04%2FPidato-Pengukuhan-Guru-Besar-Eko-Ganis-Sukoharsono.pdf&usg=AFQjCNHJDN_mC1atNMVfoRsDL6GDtswPjw
Triyuwono, I. (2016). Taqwa: Deconstructing Triple Bottom Line (TBL) to Awake Human’s Divine Consciousness. Pertanika J. Soc. Sci & Hum 24(S), 89-104.
Ubale, A. Z., & Abdullah, A. H. (2015). The Effect of Spirituality In Shaping The Human Behaviour (AN Islamic Perspective). International Journal of Academic Reseacrh in Business and Social Sciences, 5(9), 1-13. http://dx.doi.org/10.6007/IJARBSS/v5-i9/1793
Wang, L., & Lin, L. (2007). A Methodology Framework for the Triple Bottome Line Accounting and Management of Industry Enterprises. Internaltional Journal of Production Research, 45(5), 1063-1088.
DOI: http://dx.doi.org/10.26675/jabe.v3i1.11560
Refbacks
- There are currently no refbacks.
Copyright (c) 2018 Yopi Yudha Utama, Eko Ganis Sukoharsono, Zaki Baridwan
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
This Journal Indexed by:
Ciptaan disebarluaskan di bawah Lisensi Creative Commons Atribusi-BerbagiSerupa 4.0 Internasional.