PENGARUH CORPORATE SOCIAL RESPONSIBILITY BERBASIS TRI HITA KARANA TERHADAP KESEJAHTERAAN MASYARAKAT (STUDI EMPIRIS PADA MASYARAKAT DESA SANUR)

  • Putu Wenny Saitri Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar
  • I Ketut Sunarwijaya Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar
Keywords: CSR, Tri Hita Karana, Social Welfare, Sanur

Abstract

CSR concept emphasizes that business’s  purpose should not only focused on profit, but also should be focused in giving a positive impact to the community, as one firm’s stakeholder. Tri Hita Karana is a local concept which has been well-known in Bali. Tri Hita Karana is a concept that emphasizing a balance or harmonious relationship of human with God (known as Parahyangan), human with another human (known as Pawongan), and human with its environment (known as Palemahan). The compliance of these elements is believed by local community will provide welfare. Therefore, the implementations of CSR by the company are expected to be based on these concepts in order to achieve the community welfare. This study was intended to show an empirical result of the influence of CSR based on Tri Hita Karana (Parahyangan, Pawongan, and Palemahan) in community welfare on Sanur. This study focuses on CSR activities by the hotel which operate in the Sanur considering it’s a famous tourist area in Bali. The questionnaire method used to determine the extent of the impact that community perceived by the implementation of CSR. This research population is the whole community of Sanur. Sample was selected based on two criteria, which are, Sanur village local community (has an local identity), and in the range of productive ages, has generated 11.600 people as research sample. By using Slovin formula, the questionnaire which distributed in this study is 387 questionnaires. The regression analysis shows that CSR implementation based on Tri Hita Karana has  positively affect the welfare of Sanur community. This indicates that, the implementation of CSR by the hotel which operated on Sanur has in accordance with the concept, or the with the community necessity. Therefore, the community could feel the impact of the development of their area as a famous tourism destination. 

References

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