Memaknai Akuntabilitas Melalui Epistemologi Lokal

Nurul Rusdiansyah

doi:10.69657/3xbxrd34

Authors

Nurul Rusdiansyah Universitas Negeri Makassar Author

DOI:

https://doi.org/10.69657/3xbxrd34

Keywords:

Corporate Social Responsibility, Local Wisdom, Synergy Awareness, Sustainability Reporting

Abstract

This study aims to describe and map the values and practices of Kasepuhan Sinaresmi customary against the six dimensions of social and environmental responsibility synthesized from ISO 26000 and GRI Standards. The design used is qualitative descriptive with semi-structured interviews, participatory observation, and documentation. Fourteen values and practices are coded into six dimensions, then classified according to their level of equivalent to the standard and summarized by frequency and percentage. The results are partially equivalent, and unmapped. Full equivalence only appears in natural resource management and legal compliance, while unmapped practices are spiritual-cosmological and cultural. The novelty of this study is a three-level equivalence matrix that can be replicated and the identification of "unmapped residues" with the direction of analysis from the community towards the standard.

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