Membangun Corporate Sustainability Framework Berdasarkan Pilosophi Swastika (Perspektif Akuntansi Manajemen). (Building Corporate Sustainability Framework Based on Swastika Philosophi (Management Accounting Perspective)).

Bayangkara, Ida Bagus Ketut (2020) Membangun Corporate Sustainability Framework Berdasarkan Pilosophi Swastika (Perspektif Akuntansi Manajemen). (Building Corporate Sustainability Framework Based on Swastika Philosophi (Management Accounting Perspective)). Masters thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

This study aims to explore the meaning and values of sustainability in Swastika and implementing them into a corporate sustainability framework. Using a qualitative research design with a phenomenological approach, the researcher explores the phenomena experienced by 13 (thirteen) Swastika user participants and 2 (two) BUMN Directors as sustainability practitioners. Data mining was carried out through in depth interviews and the collection of sustainability performance documents published in the form of sustainability reports for 2 (two) BUMNs that were part of the object of this research. This study classifies stakeholders based on a vertical-horizontal relationship as illustrated in Swastika, Swastika's sustainability values as a guideline for harmonizing stakeholder interests based on the workings of the swastika and the company's sustainability framework based on the Swastika philosophy. Stakeholder grouping, stakeholder interest harmonization guidelines and corporate sustainability framework found in this study are new and original. No previous studies have reported the findings of this study. The practical implication of the results of this study is the availability of references for sustainability practitioners in building sustainability frameworks. While the theoretical implications, for the following researchers, the results of this study can be an entry point to explore furthermore, especially with regard to the formulation of stakeholder values as the basis for formulating strategies to maximize stakeholder value in corporate sustainability.

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