Roekhudin Roekhudin
Biographic Data
| ID | 6836697 |
|---|---|
| NAME | Roekhudin Roekhudin |
| GIVEN NAMES | Roekhudin |
| FAMILY NAME | Roekhudin |
| SIGNATURE | ROEKHUDIN R |
| AFFILIATIONS | University of Brawijaya |
| ORCID | 0009-0000-5088-0331 |
| VERIFIED | Yes |
| TOTAL WORKS | 6 |
| TOTAL CITATIONS | 0 |
| WORKS AS AUTHOR | 6 |
| 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…
Efficiency of public spending and welfare in Indonesia
Poverty is a major challenge caused by various situations as well as cultural, social, economic, and political interactions. Therefore, poverty alleviation programs and strategies require an integrated approach carried out in consistent and organized stages. It required the participation of all parties, both regional heads, Regional People’s Representative Assembly (RPRA) members, entrepreneurs, and other elements of society. This study aimed to …
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…
Reconstructing social science
The current conception of social science is filled with the ideas of socialist and liberalist thinkers whose most basic idea is the fulfillment of the human mind's desire to fulfill its desires. The neglect of other dimensions that are very urgent and important, namely spirituality and the culmination of God's consciousness, is the main issue in this research. The researcher presents the idea of constructing social science by combining human rati…
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…
No prominent works on this page.
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…
Efficiency of public spending and welfare in Indonesia
Poverty is a major challenge caused by various situations as well as cultural, social, economic, and political interactions. Therefore, poverty alleviation programs and strategies require an integrated approach carried out in consistent and organized stages. It required the participation of all parties, both regional heads, Regional People’s Representative Assembly (RPRA) members, entrepreneurs, and other elements of society. This study aimed to …
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…
Reconstructing social science
The current conception of social science is filled with the ideas of socialist and liberalist thinkers whose most basic idea is the fulfillment of the human mind's desire to fulfill its desires. The neglect of other dimensions that are very urgent and important, namely spirituality and the culmination of God's consciousness, is the main issue in this research. The researcher presents the idea of constructing social science by combining human rati…
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 (2 works) · Corporate social responsibility (2 works) · Economics (2 works) · Epistemology (2 works) · Political science (2 works) · Sociology (2 works) · Spirituality (2 works) · Accounting (1 work) · Accounting and Organizational Management (1 work) · Accounting information system (1 work)