Extended Triple Bottom Line Theory for A New Framework of Divinity Environmental Accounting with Local Genius Catur Brata PeNyepian

I Putu Mega Juli Semara Putra; I Made Narsa

doi:10.23887/jia.v7i2.53675

Authors

I Putu Mega Juli Semara Putra Universitas Airlangga
I Made Narsa Universitas Airlangga

DOI:

https://doi.org/10.23887/jia.v7i2.53675

Keywords:

Triple Bottom line, Tri Hita Karana, Catur Brata PeNyepian, environmental accounting, Conceptual Framework

Abstract

This paper aims to present an environmental accounting framework based on divinity. The framework is built by combining the triple bottom line (TBL) theory, which is commonly used, and the Tri Hita Karana (THK) derived from local wisdom in Bali so that a new framework is formed. This paper discusses Catur Brata PeNyepian (CBP) as an implementation of the THK to study how Bali's local culture can be used by companies and the world in implementing environmental accounting. Data analysis was carried out by conducting interviews with informants who had understanding, practice, and policymakers in Bali. The opinions of the informants are then discussed, and conclusions are drawn. The implication of this paper is to produce a new framework for environmental accounting that is more complete with divine elements.

Author Biographies

I Putu Mega Juli Semara Putra, Universitas Airlangga

Doctoral student at Universitas Airlangga, Accounting Department, Surabaya, Indonesia and as a Lecturer at Universitas Mahasaraswati, Accounting Department, Denpasar, Bali, Indonesia
Research interest in accounting focusing on environmental accounting, sustainability and development economics.

I Made Narsa, Universitas Airlangga

Prof. Dr. I Made Narsa, SE.MSi.,Ak.,CA currently works as a lecturer at the Department of Accounting, Airlangga University.
Prof. I Made Narsa does research in International Economics, Development & Environmental Economics, and Accounting.

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