Title: READING A SUSTAINABILITY REPORT USING THE JAVANESE CONCEPT OF MEMAYU HAYUNING BAWANA: AN ETHNOGRAPHIC STUDY

Author: DWI RAHMA FITRIANI

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

Publisher: Universitas Airlangga

Abstract

This research aims to explore the meaning of the Sustainability Report which is viewed using the Memayu Hayuning Bawana concept and determine the integration of Memayu Hayuning Bawana into the practice of Sustainability Reporting. This research is qualitative research that uses an ethnographic approach. The results of this research indicate that the Sustainability Report is interpreted as an effort to achieve Memayu Hayuning Bawana. The three main categories revealed 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 categories are interpreted as gegayutaning manungsa karo nature. 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 compiler of the Sustainability Report, always maintains a good relationship with God. Memayu Hayuning Bawana has been integrated into Sustainability Reporting practices even though PJB does not use this philosophy as the basis for carrying out Sustainability Reporting practices. The limitation of this research is that one of the cultural informants had limited interview time so the information provided was not comprehensive. Future research can increase the number of informants or use other paradigms for deeper understanding, for example the critical paradigm.

Keywords: Sustainability Report, Memayu Hayuning Bawana, Ethnography

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