The Triple Bottom Line Accounting from Scientia Sacra Perspective
This article aimed to analyze the triple bottom line accounting concept from scientia sacra perspective. The alignment of the triple bottom line accounting from scientia Sacra perceptive is essential to dealing with crises in all aspects of life regarding corporate sustainability. Scientia sacra is...
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| Format: | Article |
| Language: | English |
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Muhammadiyah University Press
2023-04-01
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| Series: | Riset Akuntansi dan Keuangan Indonesia |
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| Online Access: | https://journals2.ums.ac.id/index.php/reaksi/article/view/9781 |
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| author | Nur Astri Sari Yuni Shara Novrys Suhardianto |
| author_facet | Nur Astri Sari Yuni Shara Novrys Suhardianto |
| author_sort | Nur Astri Sari |
| collection | DOAJ |
| description | This article aimed to analyze the triple bottom line accounting concept from scientia sacra perspective. The alignment of the triple bottom line accounting from scientia Sacra perceptive is essential to dealing with crises in all aspects of life regarding corporate sustainability. Scientia sacra is the knowledge of reality that is at the heart of every revelation obtained through revelation and the intellectual intuition that cover the hearts and minds of human beings. This article employed the interpretative method. The triple bottom line concept from scientia sacra perspective is analyzed in ontological, epistemological, and axiological meanings. The ontological aspect of scientia sacra refers to the existence of God. In line with that, the ontological aspect in the triple bottom line also refers to the existence of God through religious ecocentrism or the spiritual dimension. In the epistemological aspect, the triple bottom line uses eco-theological principles from the Holly book. In the axiological aspect, the triple bottom line transforms from profit oriented to 3Ps (profit, people, planet) oriented. However, this transformative function has yet to be fully achieved since some companies still commit deviations, such as environmental pollution, due to their business activities. |
| format | Article |
| id | doaj-art-08bdb9731f4c49a896004ebbe14d2d9d |
| institution | Kabale University |
| issn | 2541-6111 |
| language | English |
| publishDate | 2023-04-01 |
| publisher | Muhammadiyah University Press |
| record_format | Article |
| series | Riset Akuntansi dan Keuangan Indonesia |
| spelling | doaj-art-08bdb9731f4c49a896004ebbe14d2d9d2025-08-20T03:33:35ZengMuhammadiyah University PressRiset Akuntansi dan Keuangan Indonesia2541-61112023-04-01233110.23917/reaksi.v8i1.208939844The Triple Bottom Line Accounting from Scientia Sacra PerspectiveNur Astri Sari0Yuni Shara1Novrys Suhardianto2Accounting, Universitas Lambung MangkuratAccounting Science, Universitas AirlanggaAccounting Science, Universitas AirlanggaThis article aimed to analyze the triple bottom line accounting concept from scientia sacra perspective. The alignment of the triple bottom line accounting from scientia Sacra perceptive is essential to dealing with crises in all aspects of life regarding corporate sustainability. Scientia sacra is the knowledge of reality that is at the heart of every revelation obtained through revelation and the intellectual intuition that cover the hearts and minds of human beings. This article employed the interpretative method. The triple bottom line concept from scientia sacra perspective is analyzed in ontological, epistemological, and axiological meanings. The ontological aspect of scientia sacra refers to the existence of God. In line with that, the ontological aspect in the triple bottom line also refers to the existence of God through religious ecocentrism or the spiritual dimension. In the epistemological aspect, the triple bottom line uses eco-theological principles from the Holly book. In the axiological aspect, the triple bottom line transforms from profit oriented to 3Ps (profit, people, planet) oriented. However, this transformative function has yet to be fully achieved since some companies still commit deviations, such as environmental pollution, due to their business activities.https://journals2.ums.ac.id/index.php/reaksi/article/view/9781scientia sacratriple bottom lineontologicalepistemologicalaxiological |
| spellingShingle | Nur Astri Sari Yuni Shara Novrys Suhardianto The Triple Bottom Line Accounting from Scientia Sacra Perspective Riset Akuntansi dan Keuangan Indonesia scientia sacra triple bottom line ontological epistemological axiological |
| title | The Triple Bottom Line Accounting from Scientia Sacra Perspective |
| title_full | The Triple Bottom Line Accounting from Scientia Sacra Perspective |
| title_fullStr | The Triple Bottom Line Accounting from Scientia Sacra Perspective |
| title_full_unstemmed | The Triple Bottom Line Accounting from Scientia Sacra Perspective |
| title_short | The Triple Bottom Line Accounting from Scientia Sacra Perspective |
| title_sort | triple bottom line accounting from scientia sacra perspective |
| topic | scientia sacra triple bottom line ontological epistemological axiological |
| url | https://journals2.ums.ac.id/index.php/reaksi/article/view/9781 |
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