文章基本信息

标题：“Mutual Assistance” Culture to Maintain Corporate Sustainability
本地全文：下载
作者：Karsam Karsam ; Erfan Erfiansyah ; Inugrah Ratia Pratiwi 等
期刊名称：Journal of Accounting and Investment
印刷版ISSN：2622-3899
电子版ISSN：2622-6413
出版年度：2022
卷号：23
期号：3
页码：446-459
DOI：10.18196/jai.v23i3.13859
语种：English
出版社：Universitas Muhammadiyah Yogyakarta
摘要：Research aims: This article aims to demonstrate that corporate sustainability will be more balanced and sustainable if it is based on the philosophy of "mutual assistance (gotong royong) culture." (Mutual assistance synergizes to maintain and improve). Design/Methodology/Approach: The research method used was a qualitative method with a phenomenological approach, i.e., a constructivist or naturalistic approach. Research findings: This study disclosed that corporate sustainability would continue to be maintained with the awareness of every company member to work together to sustain, maintain, and improve performance. The application of the corporate sustainability concept must also be based on the spirit of building, maintaining, and improving all aspects of business activities (without giving up). In addition, the company's synergy with the mutual assistance culture will bring the company's safety to a continuous and lasting one. Theoretical contribution/Originality: Implementing corporate sustainability based on mutual assistance culture will increase the company’s existence and sustainability. In this case, managers can focus on corporate sustainability while still paying attention to the mutual assistance culture of all organization/company members. Practitioner/Policy implication: The mutual assistance culture can be used as a guide/companion for companies in implementing the business sustainability concept. Research limitation/Implication: This article offers the Javanese philosophy concept of mutual assistance culture in maintaining business sustainability.