SPIRITUALITY DIMENSIONS IN CONSTRUCTION SUSTAINABILITY ACCOUNTING BASED ON TRI HITA KARANA

Tri Hita Karana (THK) culture consists of three dimensions, namely Parahyangan (a harmonious relationship between humans and God), Pawongan (a harmonious relationship between humans), and Palemahan (harmony relationship between humans and the natural environment). The three dimensions of THK are a unity that is not separated from one another.

The THK concept is associated with business, in the dimension of a businessman/employee believing that the success achieved is not solely due to his ability and hard work but success is due to God's will. The self-approach to God is felt as a religious force that causes it to think calmly and clearly. This situation can increase their ability to control themselves against various negative actions that can harm other parties so that parties related to business activities, such as employees, customers, company owners, the government, and the community feel happy to connect with them.

The THK concept of the Pawongan dimension is relevant to the organizational culture dimension of creating a clear reward and punishment system, determining the vision and mission, clarity in the distribution of power and status and developing goals in the form of organizational structure and division of tasks. Businesses must maintain harmony with others who are internally within the company and externally within the community so that conflicts do not occur. Conflict will cause business activities to not continue.

The THK concept of Palemahan dimension is related to the harmonious relationship between humans and the natural surroundings. This dimension is related to the basic assumptions of organizational culture regarding the relationship between humans and nature and the environment. The relationship is reflected by: a) the role of the organization in society through the types of products produced, the way services are provided, and targeted customer segmentation; b) views on the environment relevant to the organization, whether economic, political, technological, socio-cultural environment; and c), the view of the organization's position on the environment, whether the organization dominates, is dominated, or balanced with the environment.

The emergence of awareness in the community of the importance of preserving the environment and social care due to damage to the activities of business organizations, and the emergence of social and environmental accounting so that people no longer only demand products/services produced by the organization that can be useful for life. But the community also wants business organizations to pay attention to environmental sustainability and social care. The facts show that the earth underwent a very significant change. Unfortunately these changes are negative changes, such as: 1) Increased air temperature; 2) Thinning of the ice sheet; 3) sea level rise; 4) Increase in new diseases; 5) Long dry season; 6) Storm; and 7) Flooding.

Sustainability Accounting has a model definition that complements the emptiness of the values of individual and group wisdom in the organization that is spiritual. Sustainability Accounting is here to answer current and future challenges for social, economic, environmental and spirituality sustainability. The economic dimension has an important mission to revitalize so that economic growth can fight poverty and unemployment. The social dimension is a neutralizing economic events that will and have been carried out as a form of concern for the basic capital of the economy in driving business organizations. The environmental dimension has a mission so that the economic dimension does not blindly exploit its interests. The spiritual dimension has a mission to balance the meaning of life towards oneself, between individuals and groups of organizations.

Spirituality cannot directly utilize quantitative tools to determine performance in each of its dimensions. However, indicators are still needed by placing symbols and their meanings according to their dimensions. 4th Generation GRI (G4) has released indicators in each of its 3 (three) main dimensions. Spirituality is understood that every individual and organization (group of people) has the responsibility of building economic, social and environmental events in their organizations which are related to the Holy Spirit.

Holy Spirit is a form of religiosity and universality. In this discussion, the Spirit is prioritized in the form of universality that can be interpreted as sincere love, transcendental awareness, and is capable of self-contemplation. This dimension is the main indicator in the process of accountability of individuals and organizations around them. Accounting spirituality becomes important in the effort to instill the Holy Spirit in creating and implementing accountability for economic, social and environmental events in an organizational unity.

Although accounting conventions use monetary units in their measurement and policy discourse, spiritual accounting is built to assess the performance of individuals and organizations. The Sustainability Accounting reporting model based on THK reformulates the Conventional Accounting reporting model. Relationship between organizational direct events and organizational indirect events related to stakeholders. Sustainability Accounting is the practice of measuring and disclosing, which can be accounted for by internal and external stakeholders to achieve development goals, through reporting organizational events that consider and describe the economic, social, environmental, and spiritual dimensions.