Iwan Triyuwono
Biographic Data
| ID | 6836695 |
|---|---|
| NAME | Iwan Triyuwono |
| GIVEN NAMES | Iwan |
| FAMILY NAME | Triyuwono |
| SIGNATURE | TRIYUWONO I |
| AFFILIATIONS | University of Brawijaya |
| ORCID | 0000-0002-5776-6723 |
| VERIFIED | Yes |
| TOTAL WORKS | 5 |
| TOTAL CITATIONS | 0 |
| WORKS AS AUTHOR | 5 |
| WORKS AS EDITOR | 0 |
| FIRST PUBLICATION YEAR | 2023 |
| LATEST PUBLICATION YEAR | 2025 |
| H-INDEX | 0 |
Local Wisdom in Corporate Social Responsibility
This study examines the practice of Corporate Social Responsibility (CSR) based on Tri Parartha—a Balinese moral philosophy emphasizing compassion (asih), giving (punya), and devotion (bhakti)—at the Village Credit Institution (LPD) of Gelgel customary village, Klungkung District, East Bali. Using an ethnomethodological approach, data were analyzed through indexicality (contextual meaning of expressions) and reflexivity (actors’ reasoning behind …
Beyond Compliance
This study critically examines how Tri Kaya Parisudha, the Balinese Hindu philosophical ideas of manacika (right thought), wacika (right speech), and kayika (right action), are used in the internal control systems of religious colleges and universities. It wants to break down a governance model that is based on culture and spirituality and that deals with the limits of the traditional COSO-based internal control framework in terms of knowledge an…
Corporate social responsibility model based on Tri Hita Karana philosophy
The development of CSR in various countries tends to refer to Carroll’s pyramid model, which places economic responsibility as the main concern. Literatures on CSR is dominated by Western empirical studies, which prioritize social and environmental dimensions and pay less attention to the society’s cultural dimensions. The purpose of this study is to formulate a CSR model based on the philosophical values of Tri Hita Karana and its relevance to C…
Formal-cultural accountability
This article aims to reveal the formal-cultural accountability model applied in Ciburial Village. A qualitative approach, more specifically, critical ethnography was used through observations, in-depth interviews and documentary studies to achieve the research objectives. The results of this study show that Ciburial Village has both vertical and horizontal financial reporting accountability, manifested in formal and cultural accountability. Forma…
Human Resource Accounting Toward Human Welfare
Objective: The debate on human resource accounting is still ongoing, namely in particular the accounting treatment on the recognition of all human resource expenditures, whether recognized as an expense or an asset. As the company’s driving force, humans have an important role but are recognized as an expense in the financial statements. Therefore, this study aimed to develop an alternative model in human resource accounting.Design: This study wa…
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Human Resource Accounting Toward Human Welfare
Objective: The debate on human resource accounting is still ongoing, namely in particular the accounting treatment on the recognition of all human resource expenditures, whether recognized as an expense or an asset. As the company’s driving force, humans have an important role but are recognized as an expense in the financial statements. Therefore, this study aimed to develop an alternative model in human resource accounting.Design: This study wa…
Corporate social responsibility model based on Tri Hita Karana philosophy
The development of CSR in various countries tends to refer to Carroll’s pyramid model, which places economic responsibility as the main concern. Literatures on CSR is dominated by Western empirical studies, which prioritize social and environmental dimensions and pay less attention to the society’s cultural dimensions. The purpose of this study is to formulate a CSR model based on the philosophical values of Tri Hita Karana and its relevance to C…
Formal-cultural accountability
This article aims to reveal the formal-cultural accountability model applied in Ciburial Village. A qualitative approach, more specifically, critical ethnography was used through observations, in-depth interviews and documentary studies to achieve the research objectives. The results of this study show that Ciburial Village has both vertical and horizontal financial reporting accountability, manifested in formal and cultural accountability. Forma…
Local Wisdom in Corporate Social Responsibility
This study examines the practice of Corporate Social Responsibility (CSR) based on Tri Parartha—a Balinese moral philosophy emphasizing compassion (asih), giving (punya), and devotion (bhakti)—at the Village Credit Institution (LPD) of Gelgel customary village, Klungkung District, East Bali. Using an ethnomethodological approach, data were analyzed through indexicality (contextual meaning of expressions) and reflexivity (actors’ reasoning behind …
Beyond Compliance
This study critically examines how Tri Kaya Parisudha, the Balinese Hindu philosophical ideas of manacika (right thought), wacika (right speech), and kayika (right action), are used in the internal control systems of religious colleges and universities. It wants to break down a governance model that is based on culture and spirituality and that deals with the limits of the traditional COSO-based internal control framework in terms of knowledge an…
Business (3 works) · Corporate social responsibility (2 works) · Political science (2 works) · Public Policy and Administration Research (2 works) · Sociology (2 works) · Accountability (1 work) · Accounting (1 work) · Accounting and Organizational Management (1 work) · Accounting information system (1 work) · Asset (computer security (1 work)