Proceedings of the 7th Regional Accounting Conference (KRA 2020)

Building A Beyond Corporate Social Responsibility Conceptual Model Based on Harmonic Cosmological Philosophy and Priest Heliocentric Al Ghazali

Authors
Ade Manggala Hardianto, Basuki, Bonnie Soeherman
Corresponding Authors
Ade Manggala Hardianto, Basuki, Bonnie Soeherman
Available Online 19 April 2021.
DOI
https://doi.org/10.2991/aebmr.k.210416.020How to use a DOI?
Keywords
CSR, CSV, Beyond CSR, heliocentric, cosmology, Imam Al Ghazali
Abstract

This research aims to build a conceptual model of Beyond Corporate Social Responsibility (BCSR) based on Imam Al Ghazali’s philosophy of cosmology, particularly on the concepts of harmony and heliocentric. Finally, this research seeks to restore CSR to the level of efforts to create harmony in life, not just regulations or mere imagery. This research used an interpretive paradigm by prioritizing qualitative data in building the BCSR construct as referred to in the research objectives. Literature studies are in depth to explore the basic essence of cosmology from the perspective of Imam Al Ghazali. This research produces a conceptual model construct of BCSR that looks from the perspective of the harmony and heliocentric cosmology of Imam Al Ghazali. Researchers get a green enlightenment that CSR should be “created” from a goal worthy of the noble purpose of the process of creating the universe and universe by Allah SWT. CSR should be built from the spirit to create a new, better order, improve the welfare and quality of life of other humans, other creatures, and the environment, even beyond all this, to glorify Allah. At the next level, CSR must be able to maintain the harmony of the company with the environment in the company as a small universe and its harmony with the external environment or large universe. In the end, the essence of all essence is that all forms of CSR activities must be based on high spiritual values as contained in the Al Quran. A finding called Beyond Corporate Social Responsibility This research tries to explore the concept of Imam Al Ghazali’s cosmology in depth and make it the basis for building a holistic CSR construct or what is called BCSR. The building of universal harmony and placing the Koran as the basis of all corporate movements. The main limitation of this study is the lack of literature on Al Ghazali’s philosophy that is relevant to modern business concepts, especially CSR. Also, the results of this study are still in the form of propositions that need to be implemented and measured carefully.

Copyright
© 2021, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the 7th Regional Accounting Conference (KRA 2020)
Series
Advances in Economics, Business and Management Research
Publication Date
19 April 2021
ISBN
978-94-6239-366-0
ISSN
2352-5428
DOI
https://doi.org/10.2991/aebmr.k.210416.020How to use a DOI?
Copyright
© 2021, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Ade Manggala Hardianto
AU  - Basuki
AU  - Bonnie Soeherman
PY  - 2021
DA  - 2021/04/19
TI  - Building A Beyond Corporate Social Responsibility Conceptual Model Based on Harmonic Cosmological Philosophy and Priest Heliocentric Al Ghazali
BT  - Proceedings of the 7th Regional Accounting Conference (KRA 2020)
PB  - Atlantis Press
SP  - 147
EP  - 154
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.210416.020
DO  - https://doi.org/10.2991/aebmr.k.210416.020
ID  - Hardianto2021
ER  -