Konsep kearifan lokal dalam menunjang sustainability usaha pada usaha mikro kecil menengah (study kasus industri kreatif di Bantul Yogyakarta, Indonesia)

Drajat Armono - Universitas Islam Indonesia, Yogyakarta, Indonesia

Abstract


Tujuan riset ini meneliti keberlanjutan usaha yang dipengaruhi oleh nilai kearifan lokal berbasis budaya Islam Jawa pada masyarakat di wilayah Bantul, Yogyakarta. Dalam praktiknya, nilai kearifan lokal berbasis Islam berpengaruh terhadap perilaku masyarakat dalam melakukan usaha perniagaan. Etika dalam masyarakat Bantul, Yogyakarta yang juga digunakan sebagai simbolisasi lambang daerahnya disebut Projotamansari, yang memiliki makna Produktif-Profesional (temen), Hijau bersemi (ijo royo-royo), Tertib, Sehat (waras), Aman, dan Asri. Uji validitas data yang digunakan adalah metode pemeriksaan ulang dan triangulasi agar mencerminkan reliabilitas dan validitas data yang dihimpun. Data dianalisis dengan menggunakan analisis dokumen penelitian tekstual, antara lain dokumen tentang Projotamansari, dokumen yang bersumber dari interview langsung, observasi serta FGD. Menggunakan metode kualitatif dengan paradigma interpretative dan fenomenologi sebagai pendekatannya. Penelitian ini memberikan penjelasan empiris dan implementasi bahwa prinsip sustainability perniagaan terjadi melalui perubahan nilai dan kepercayaan karyawan terhadap nilai lebih tentang etika dan tanggung jawab, serta sejalan dengan nilai budaya suatu komunitas.

TRANSLATE with xEnglishArabicHebrewPolishBulgarianHindiPortugueseCatalanHmong DawRomanianChinese SimplifiedHungarianRussianChinese TraditionalIndonesianSlovakCzechItalianSlovenianDanishJapaneseSpanishDutchKlingonSwedishEnglishKoreanThaiEstonianLatvianTurkishFinnishLithuanianUkrainianFrenchMalayUrduGermanMalteseVietnameseGreekNorwegianWelshHaitian CreolePersian   TRANSLATE with COPY THE URL BELOW BackEMBED THE SNIPPET BELOW IN YOUR SITE Enable collaborative features and customize widget: Bing Webmaster PortalBack

Keywords


Sustainability, budaya, kearifan lokal, peningkatan nilai perniagaan

Full Text:

PDF

References


Al-Qur’an. (1991) Tafsir adz-dzikraa. Angkasa.

Al-Hadist. (2000). Kumpulan perbuatan, perilaku, dan tutur kata nabi Muhammad SAW. Mizan.

Al-Ghazali, I. (1983). The jewels of the Qur'an: The Other Press.

Ahmed, S. Akhtar, M. A. A, & Arshad, M. A. (2017). "Spiritual quotient towards organizational sustainability: the Islamic perspective". World Journal of Entrepreneurship, Management and Sustainable Development, Vol. 13 Iss 2 pp.

Aldulaimi, S. H. (2016). "Fundamental islamic perspective of work ethics". Journal of Islamic Accounting and Business Research, Vol. 7 Iss 1 pp.59–76.

Ali, J.I. & Al-Kazemi, A. (2007), “Islamic work ethics in Kuwait”, Journal of Management Development, Vol. 14 No. 2, pp. 366-375.

Badri, M. (2000). Contemplation: an islamic psychospiritual study: Human Behaviour Academy.

Berger, I. E., Cunningham, P. H., & Drumwright, M. E. (2007). Mainstreaming corporate social responsibility: developing markets for virtue. California Management Review, 49(4): 132–160.

Brown, J. (2010). "Accounting and visual cultural studies: potentialities, challenges and prospects". Accounting, Auditing & Accountability Journal, 23(4), 482-505.

Crane, A. (2000). Corporate greening as amoralization. Organization Studies, 21: 673

Craig, R. Rawiri, T. & Susan, W. (2012). "The concept of taonga in Māori culture: insights for accounting", Accounting, Auditing & Accountability Journal, 25(6), 1025 – 1047.

Daily, B. F., & Huang, S. (2001). Achieving sustainability through attention to human resource factors in environmental management. International Journal of Operations & Production Management, 21(12): 1539–1552.

Dunphy, D. (2003). Corporate Susutainability: Challenge to managerial orthodoxies. Journal of The Australian and New Zealand Academy of Management, 8(2).

Fry, L. W. (2003). Toward a theory of spiritual leadership, pergamon, The Leadership Quarterly,14.

Gladwin, T. N., Kennelly, J. J., & Krause, T. S. (1995). Shifting paradigms for sustainable development: Implications for Management Theory and Research Academy of Management Review, Vol. 20(4).

Hauriasi, A. & Devay, H. (2009). "Accounting and culture", Pacific Accounting Review, 21(3).

Jones, M. T. (1997). Instrumental stakeholder theory: a synthesis of ethics and economics. Academy Of Management Review, 20(2): 404-437.

Kidd, C. (1992). The evolution of sustainability. Journal of Agricultural & Environmental Ethics, 5(1): 1–26.

Kustyadji, G. (2014). The influence of local culture on national culture and its impact on organizational culture interdisciplinary. Journal Of Contemporary Research In Business, 6(5).

Linnenluecke, M. K. & Andrew, G. (2010). Corporate sustainability and organizational culture. Journal of World Business,45 : 357–366.

McPhail, K. (2011). A review of the emergence of post-secular critical accounting and a provocation from radical orthodoxy critical. Perspectives on Accounting 22.

Noel, H. & Ren, M. (2007) "The importance in accounting of ambiguity tolerance at the national level: evidence from Australia and China", Asian Review Of Accounting, 15(1), 6-24.

Nur, A. A. (2015). Memaknai independensi auditor dengan keindahan nilai­nilai kearifan lokal siri’ na pacce. Jurnal Akuntansi Multiparadigma, 6(1), 1-174.

Purser (1994). Shallow vs deep organizational development and environmental sustainability. Journal of Organizational Change Management, 7: 4. Projotamansari (2018). Encyclopedia Kabupaten Bantul.

Rahman, Z. A., & Shah, I. M. (2015). Measuring islamic spiritual intelligence. Procedia Economics and Finance, 31, 134-139.

Rameli, M. F. P. Aziz, M. R. Ab. Wahab, K. Ab. & Amin, S. M. 2014. Etika perniagaan islam: pengalaman usahawan muslim di Melaka PROSIDING PERKEM ke-9 (2014) 442 – 450, ISSN: 2231-962X.

Randa, F. & Daromes, F. E. (2010). Transformasi nilai budaya lokal dalam membangun akuntabilitas organisasi sektor publik. Jurnal Akuntansi Multiparadikma, 5(3), 345-510.

Risakotta, B. A. (2002). Modernitas, agama dan budaya nenek moyang: suatu model masyarakat indonesia. Internasional Conference of Anthropology, Depasar; Indonesia.

Rizk, R. R. (2014),"Islamic environmental ethics", Journal of Islamic Accounting and Business Research, Vol. 5 Iss 2 pp. 194 – 204

Schein, E. H. (2004). Organizational culture and leadership (3rd Ed.). San Francisco: Jossey-Bass.

Sharma, S. Correa, A. J. & Alberto. (2005). Corporate Environmental Strategy and Comparative Advantage, New Perspectives in Research on Corporate Sustainability Series. Cheltenham: Edward Elgar, 318 pp.

Shrivastava, P. (1995). The role of corporations in achieving ecological sustainability. Academy of Management Review, 20(4): 936–960.

Wen, Q. & Philomena, L. (2003). Cultural impact on chinese corporate disclosure a corporate governance perspective. Managerial Auditing Journal, 21 (3), 241 – 264.

WECD (1990). Conference reports: science conference in search of answers. Global Environmental Change. December.




DOI: http://dx.doi.org/10.24036/jkmw02122630