Jurnal Ilmiah Akuntansi dan Bisnis
Vol 6 No 2 (2011)

PENGUNGKAPAN TANGGUNG JAWAB SOSIAL LEMBAGA PERKREDITAN DESA (LPD) BERDASARKAN FILOSOFI TRI HITA KARANA

I G.A. EKA DAMAYANTHI (Unknown)



Article Info

Publish Date
13 Jul 2011

Abstract

The philosophy of Tri Hita Karana has been implemented in the social system of Hindu and nonHindu Balinese society. This philosophy emphasize on harmonizing relationship of human to the God (Parhyangan), human to human (Pawongan), and human to the environment (Palemahan). LPD as the custom village financial institution has a social responsibility to the society. This article explains that as a financial institution raising capital from the society has social and economic responsibility to them. According to Regional Act of Bali Province No.8 Year 2002, twenty percent of LPD’s net income shall be provided for the village development plan, and 5 percent for social fund of the village. This shows the role of LPD in increasing the society welfare. This article also describes several implementations of social responsibilities of LPD with Tri Hita Karana philosophy. To be able to show the responsibility, it is suggested for LPD to prepare social responsibility report periodically.

Copyrights © 2011






Journal Info

Abbrev

jiab

Publisher

Subject

Economics, Econometrics & Finance

Description

JIAB exists to publish high quality research papers in accounting, corporate finance, corporate governance and their interfaces. The interfaces are relevant in many areas such as financial reporting and communication, valuation, financial performance measurement and managerial reward and control ...