Tri Hita Karana Philosophy in Ethical Leadership of Village Credit Institutions

Authors

  • I Gusti Ayu Asri Pramesti Universitas Mahasaraswati Denpasar
  • Nicholas Renaldo Institut Bisnis dan Teknologi Pelita Indonesia

Keywords:

Tri Hita Karana, Ethical Leadership, Philosophy of Science, LPD

Abstract

Bali has several institutions based on cultural values, traditions and customs. Tri Hita Karana is a basic concept used by indigenous people in Bali as a guide in living life. The concept of Tri Hita Karana is also a foundation in organizations, one of which is the Village Credit Institution (LPD) in Bali. The Village Credit Institution is an institution formed by the village that functions to manage village finances with the aim of improving welfare. The success of LPD cannot be separated from the ethical role of the leaders. This article aims to provide an understanding of the philosophy of Tri Hita Karana in ethical leadership from the perspective of the philosophy of science ontology, epistemology, and axiology.

References

Abadi, T. W. (2016). Axiology: Between Ethics, Morals, and Aesthetics. KANAL: Journal of Communication Science, 4(2), 187-204.

Baird, K., Su, S., & Munir, R. (2019). Levers of control, management innovation and organizational performance. Pacific Accounting Review, 31(3), 358-375. https://doi.org/10.1108/PAR-03-2018-0027

Brown, M. E., & Treviño, L. K. (2006). Ethical leadership: A review and future directions. The Leadership Quarterly, 17(6), 595-616. https://doi.org/https://doi.org/10.1016/j.leaqua.2006.10.004

Budiasih, I. (2017). Impact of tri hita karana culture on the use of accounting information systems and user satisfaction as the expression of information system success. Accounting and Finance Review (AFR) Vol, 2(3).

Dana, N. P. A. S., Ratnadi, N. M. D., Mimba, N. P. S. H., & Suartana, W. (2020). Locus of Control, Organizational Commitment and the Performance of Bintek Panureksa the Village Credit Institution the Role of Moderation of Tri Hita Karana Culture. PalArch's Journal of Archaeology of Egypt/Egyptology, 17(4), 804-820.

Dr. Wendy Sepmady Hutahaean, S. E. M. T. (2021). Leadership Philosophy and Theory. Ahlimedia Book. https://books.google.co.id/books?id=kSYrEAAAQBAJ

Hadat, H. (2020). The Existence of Tri Hita Karana in the Formation of Legal Regulations in Bali (Philosophy of Science Perspective). Journal of Magister Hukum Udayana, 9(1), 132-141.

Junaedi, A. T., Renaldo, N., Sudarno, Hutahuruk, M. B., Panjaitan, H. P., Suharti, Mujiono, Suhardjo, Andi, Suyono, & Fransisca, L. (2023). Paradigma Akuntansi Baru (N. Renaldo, A. T. Junaedi, Sudarno, Mujiono, M. B. Hutahuruk, Suyono, & T. Sevendy (eds.)). PT. Literasi Nusantara Abadi Grup.

Khomsiyah, K., & Indriantoro, N. U. R. (2000). Behavioral Accounting Research Methodology: A Philosophy of Science Approach. Journal of Business and Accounting, 2(2), 89-102.

Pamungkas, I. (2014). The influence of religiosity and rationalization in preventing and detecting accounting fraud tendencies. Journal of Economics and Business, 15(2), 48- 59.

Renaldo, N., Andi, Putri, N. Y., Fransisca, L., & Yani, F. (2023). Development of Teaching Materials for a New Accounting Paradigm: From Concepts to Green Accounting Types. International Conference on Business Management and Accounting (ICOBIMA), 1(2), 443–451. https://doi.org/https://doi.org/10.35145/icobima.v1i2.3078

Rokhmah, D. (2021). Science in philosophy: ontology, epistemology, and axiology. CENDEKIA: Journal of Islamic Studies, 7(2), 172-186.

Saputra, K. A. K., Anggiriawan, P. B., & Sutapa, I. N. (2018). Accountability of village financial management in the perspective of tri hita karana culture. Airlangga Journal of Accounting and Business Research, 3(1), 306-321.

Sudarno, Priyono, Renaldo, N., Hutahuruk, M. B., Suyono, Suhardjo, & Andi. (2022). Nature of the Prophet Muhammad Saw’s Amanah in Technology Service Business. International Journal of Advanced Multidisciplinary Research and Studies, 2(4), 506–509.

Sunny, M. P. (2018). The Importance of Implementing Hindu Leadership Ethics in Bali Based on Tri Hita Karana. VIDYA WERTTA: Communication Media of Hindu University of Indonesia, 1(2), 84-93.

Widarda, D. (2019). Social Democracy in the Thought of Paul Feyerabend. TEMALI: Journal of Social Development, 2(2), 184-203.

Yhani, P. C. C., & Supastri, M. (2020). Tri Hita Karana Philosophy as a foundation towards Harmonization and Happy Living. ŚRUTI: Journal of Hinduism, 1(1), 36-44.

Downloads

Additional Files

Published

2023-09-30

How to Cite

Pramesti, I. G. A. A., & Renaldo, N. (2023). Tri Hita Karana Philosophy in Ethical Leadership of Village Credit Institutions. Nexus Synergy: A Business Perspective, 1(2), 95–99. Retrieved from http://firstcierapublisher.com/index.php/nexus/article/view/41

Issue

Vol. 1 No. 2 (2023): Nexus Synergy: A Business Perspective

Section

Articles

License

Copyright (c) 2023 Nexus Synergy: A Business Perspective

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.