Eksplorasi dimensi spiritual dalam praktik pelaporan akuntansi sosial dan lingkungan di Bali

Social and environmental accounting has attracted growing attention from companies in Indonesia as these companies face an increasing pressure to report their social and environmental responsibilities to the public. Despite this trend, however, Indonesia lacks a social and environmental reporting model that is relevant to its business environment, i.e., a model that incorporates the spiritual dimension, and not merely the economics, social, and environmental dimensions. The main aim of this study was to explore the spiritual dimension of the social and environmental reporting practices of a tourism company in Bali. The exploration was based on Tri Hita Karana, a local societal value held by the people of Bali. This study employed a two-phase research approach, where the first phase focused on exploring the social and environmental reporting practices of the company, while the second phase centered on refining and assessing the applicability of this reporting model in other companies. The results of this study show that the appropriate model of social and environmental accounting for Indonesian companies should consist of four dimensions: economic, environmental, social, and spiritual. Among these dimensions, the implementation of the spiritual dimension in social and environmental accounting faces the greatest challenges.