Title: READING SUSTAINABILITY REPORTS WITH THE JAVANESE CONCEPT OF MEMAYU HAYUNING BAWANA: AN ETHNOGRAPHIC STUDY

Authors: DWI RAHMA FITRIANI

Affiliations : Masters Program in Accounting, Faculty of Economics and Business, Universitas Airlangga , Surabaya, Indonesia

Publisher: Universitas Airlangga

Abstract

This study aims to explore the meaning of the Sustainability Report reviewed with the concept of Memayu Hayuning Bawana and to determine the integration of Memayu Hayuning Bawana into the practice of Sustainability Reporting. This study is a qualitative study using an ethnographic approach. The results of this study indicate that the Sustainability Report is interpreted as an effort to achieve Memayu Hayuning Bawana. The three main categories expressed in the Sustainability Report are interpreted as strategies for Memayu Hayuning Bawana. The economic and social categories are interpreted as gegayutaning manungsa karo manungsa, while the environmental category is interpreted as gegayutaning manungsa karo alam. Gegayutaning manungsa marang Gusti Kang Murbeng Dumadi which is the third strategy of Memayu Hayuning Bawana is not written explicitly in the Sustainability Report, but all employees in PT. PJB, not only the compilers of the Sustainability Report, always maintain a good relationship with God. Memayu Hayuning Bawana has been integrated into Sustainability Reporting practices, although PJB does not use this philosophy as the basis for its Sustainability Reporting practices. A limitation of this study is that one of the cultural informants had limited interview time, resulting in less comprehensive information. Future research could increase the number of informants or employ other paradigms for deeper understanding, such as the critical paradigm.

Keywords: Sustainability Report, Memayu Hayuning Bawana, Ethnography

Sources: http://repository.unair.ac.id/87241/