Hexagon Sustainability: Dekonstruksi Pentuple Bottom Line

Authors

  • Susi Handayani Fakultas Ekonomika dan Bisnis, Universitas Negeri Surabaya, Surabaya, Indonesia

DOI:

https://doi.org/10.22219/jrak.v13i3.26024

Keywords:

Phenotechnology, Prophet, Purpose, Sustainability, TBL

Abstract

Purpose: to explain how the concept of comprehensive sustainability is based on an Islamic perspective (Al Quran and Hadith).

Methodology/approach: This research is a study using the method of literature study on the topic of sustainability in an Islamic perspective. Data analysis in this study uses the concept of technology to deconstruct the Pentuple Bottom Line (PBL) concept. This research will present the hexagon bottom line concept, which is more complete than the PBL, QBL, and TBL concepts.

Findings: Sustainability consists of six elements: profit that profit or welfare in the economic aspect is important, but must be balanced with other P; planet means that maintaining the natural environment as a counterweight to the operational activities of an organization's contribution; people which means that a balance with the welfare of the community (internal and external to the organization) or the community is important to contribute to the corporation; prophet explains that mental and spiritual balance in the process of preserving the life of an organization; purpose that the real purpose and happiness of humans is to meet God, so humans must be able to maintain habluminallah well; phenotechnology explains that the phenomenon of information technology must be an important part of maintaining corporate survival.

Practical implications: The implementation of sustainability should be done comprehensively by taking into account the elements of profit, people, planet. Prophet, purpose, and phenotechnology.

Originality/value: This research adds technological elements to the PBL concept, thus deconstructing the PBL concept. The deconstruction in this research will be able to produce a new concept based on the Islamic perspective (Al Quran and Hadith).

Downloads

Download data is not yet available.

References

Abbasi, A. S., Rehman, K. ur, & Bibi, A. (2010). Islamic Leadership Model an Accountability Perspectice. World Applied Sciences Journal, 9(3). Available online at http://www.idosi.org/wasj/wasj9(3)/1.pdf (accessed on 7th July 2023)

Afandi, A. F. (2020). Modernimse Dan Kerusakan Lingkungan Dalam Perspektif Islam. Jaqfi: Jurnal Aqidah Dan Filsafat Islam, 5(1), 14–34. https://doi.org/10.15575/jaqfi.v5i1.5108

Ali, A. J., Al-Aali, A., & Al-Owaihan, A. (2013). Islamic Perspectives on Profit Maximization. Journal of Business Ethics, 117(3), 467–475. https://doi.org/10.1007/s10551-012-1530-0

Alkharabsheh, A., Ahmad, Z. A., & Kharabsheh, A. (2014). Characteristics of Crisis and Decision Making Styles: The Mediating Role of Leadership Styles. Procedia - Social and Behavioral Sciences, 129, 282–288. https://doi.org/10.1016/j.sbspro.2014.03.678

Azman, I., Wan Aishah, W. M. N., Nurrul Hayati, A., Hasan Al-Banna, M., & Raja Rizal Iskandar, R. H. (2015). Relationship between manager’s role in career program and employee proactive behaviour development. Global Journal Al-Thaqafah, 5(1), 81–103. https://doi.org/10.7187/gjat812015.05.01

Bătae, O. M., Dragomir, D., & Feleagă, L. (2020). Environmental, social, governance (ESG), and financial performance of European banks. Accounting and Management Information Systems, 19(3), 480–501. http://dx.doi.org/10.24818/jamis.2020.03003

Budsaratragoon, P., & Jitmaneeroj, B. (2019). Measuring causal relations and identifying critical drivers for corporate sustainability: the quadruple bottom line approach. Measuring Business Excellence, 23(3), 292–316. https://doi.org/10.1108/MBE-10-2017-0080

Chaman, M. (2023). How Islamic Leadership Traits of Truthfulness , Advocacy , Trustworthiness , and Wisdom , Effects Employee s ’ Life Satisfaction Performance : The Mediatory Role of Employee Engagement and Organizational Citizenship Behavior. SSRN Electronic Journal. http://dx.doi.org/10.2139/ssrn.4432155

Elkington, J. (1997). Accounting for the Triple Bottom Line". Measuring Business Excellence, 2(3), 18–22. https://doi.org/https://doi.org/10.1108/eb025539

Fatemi, A., Glaum, M., & Kaiser, S. (2018). ESG performance and firm value: The moderating role of disclosure. Global Finance Journal, 38, 45–64. https://doi.org/10.1016/j.gfj.2017.03.001

Hadders, H. (1997). The Adaptive Quadruple Bottom Line Scorecard : Measuring organizational sustainability performance. 1–18. Available online at http://www.csin-rcid.ca/downloads/csin_conf_henk_hadders.pdf (accessed on 7th July 2023)

Hamdan, A. (2012). The role of authentic Islam: The way forward for women in Saudi Arabia. Hawwa, 10(3), 200–220. https://doi.org/10.1163/15692086-12341237

Han, J., & Kim, H. J. (2016). Empirical study on relationship between corporate social responsibility and financial performance in Korea. Asian Journal of Sustainability and Social Responsibility, 1–16. https://doi.org/10.1186/s41180-016-0002-3

Hossain, M. Z. (2018). Towards A Green World: an Islamic Perspective. International Journal of Contemporary Research and Review, 9(08), 20181–20193. https://doi.org/10.15520/ijcrr/2018/9/08/580

Irawan, D., & Mudrifah. (2022). Akuntabilitas keuangan pada amal usaha muhammadiyah: sebuah pendekatan kualitatif. Jurnal Akademi Akuntansi, 5(4), 595–601. https://doi.org/10.22219/jaa.v5i4.27001

Iryani, L. D., Yadiati, W., Soepardi, E. M., & Triyuwono, I. (2019). Measuring the managerial performance of islamic banking using the concept of pentuple bottom line. International Journal of Innovation, Creativity and Change, 6(9), 53–74. Available online at https://www.ijicc.net/images/Vol6Iss9/6906_Iryani_2019_E_R.pdf (accessed on 1st October 2020)

Mais, R. G., Ganis, E., Rahman, A. F., & Mulawarman, A. D. (2017). Tanggung Jawab Sosial Perusahaan: Aktualisasi Ajaran Jaudatul Ada (Penyelesaian Yang Baik) Dalam Bisnis (Studi Kasus Bsm). Jurnal Reviu Akuntansi Dan Keuangan, 7(1), 1003. https://doi.org/10.22219/jrak.v7i1.14

Mais, R. G., Sukoharsono, E. G., Rahman, A. F., & Mulawarman, A. D. (2019). Concept of Corporate Social Responsibility According to Perspective of Ihsan on Sharia Banking. 5th Annual International Conference on Accounting Research (AICAR 2018), 73, 178–181. https://doi.org/10.2991/aicar-18.2019.38

Mamat, M. N., Mahamood, S. F., & Ismail, I. (2012). Islamic Philosophy on Behaviour - Based Environmental Attitude. Procedia - Social and Behavioral Sciences, 49, 85–92. https://doi.org/10.1016/j.sbspro.2012.07.008

Manta, F., Tarulli, A., Morrone, D., & Toma, P. (2020). Toward a quadruple bottom line: Social disclosure and financial performance in the banking sector. Sustainability (Switzerland), 12(10), 1–18. https://doi.org/10.3390/SU12104038

Minutolo, M. C., Kristjanpoller, W. D., & Stakeley, J. (2019). Exploring environmental, social, and governance disclosure effects on the S&P 500 financial performance. Business Strategy and the Environment, 28(6), 1083–1095. https://doi.org/10.1002/bse.2303

Mulamoottil, A. (2019). Toward a Quintuple Bottom Line in Higher Education Institutions: Sustainability Practices in Higher Education. Journal of Management for Global Sustainability, 7(2), 83–99. https://doi.org/10.13185/jm2019.07205

Muthmainnah, L., Mustansyir, R., & Tjahyadi, S. (2020). Meninjau Ulang Sustainable Development: Kajian Filosofis Atas Dilema Pengelolaan Lingkungan Hidup di Era Post Modern. Jurnal Filsafat, 30(1), 23. https://doi.org/10.22146/jf.49109

purwanto, F. A. (2019). the Implementation of Pentaple Bottom Line Concept in Companys Social Responsibility Program Pt Pelindo Iii. International Journal of Advanced Research, 7(10), 550–553. https://doi.org/10.21474/ijar01/9865

Sachit, S., & Tulchin, D. (2014). Quadruple bottom line. Social Enterprise Associates, 2. Available online at http://upspringassociates.com/wp-content/uploads/2014/09/TipSheet13QBL.pdf (accessed on 1st October 2020)Safi, L. (1995). Leadership and Subordination. American Journal of Islam and Society, 12(2), 204–223. https://doi.org/10.35632/ajis.v12i2.2387

Saniotis, A. (2012). Muslims and ecology: Fostering Islamic environmental ethics. Contemporary Islam, 6(2), 155–171. https://doi.org/10.1007/s11562-011-0173-8

Silva, D. P. A. K. H. (2018). Bottom Line Concept and Its Implimentation In Organizations, Critical Review Of Contemporary Literature on The Quadruple Bottom Line Concept and Its Implimentation In Organizations, Including The Roles The Quadruple Bottom Line (QBL). ResearchGate, August. Available online at https://www.researchgate.net/publication/326986306 (accessed on 22nd October 2020)

Sukoharsono, E. G. (2018). Strategies To Improve the Sustainability in Promoting Transparency, Accountability and Anti-Corruption: an Imaginary Dialogue. The International Journal of Accounting and Business Society, 26(1), 39–54. https://doi.org/10.21776/ub.ijabs.2018.26.1.3

Sukoharsono, E. G. (2019). Sustaining a Sustainability Report By Modifying Triple Bottom Line To Pentaple Bottom Line: an Imaginary Research Dialogue. The International Journal of Accounting and Business Society, 27(1), 119–127. https://doi.org/10.21776/ub.ijabs.2019.27.1.7

Suyudi, M. (2012). Quardrangle Bottom Line (QBL) dalam Praktik Sustainability Reporting Dimensi “Spiritual Performance.” Jurnal Akuntansi Multiparadigma, 3(April), 1–14. https://doi.org/10.18202/jamal.2012.04.7148

Taufiq, M., Kombaitan, B., & Putro, H. P. H. (2018). Csr, Suatu Refleksi Perencanaan Transaktif: Perspektif Filsafat Ilmu Pengetahuan. Tataloka, 20(2), 136. https://doi.org/10.14710/tataloka.20.2.136-147

Triyuwono, I. (2016). Taqwa : Deconstructing Triple Bottom Line ( TBL ) to Awake Human’s Divine Consciousness. Pertanika, 24, 89–104. Availabel online at http://www.pertanika.upm.edu.my/pjtas/browse/regular-issue?article=JSSH-S0194-2016 (accessed on 1st October 2020)

Wang, Z., & Sarkis, J. (2017). Corporate social responsibility governance, outcomes, and financial performance. Journal of Cleaner Production, 162, 1607–1616. https://doi.org/10.1016/j.jclepro.2017.06.142

Zhang, T., Avery, G. C., Bergsteiner, H., & More, E. (2014). The relationship between leadership paradigms and employee engagement. Journal of Global Responsibility, 5(1), 4–21. https://doi.org/10.1108/JGR-02-2014-0006

Downloads

Published

2023-11-10