INTEGRASI MANAJEMEN KEUANGAN BERBASIS AJARAN HINDU DALAM MEWUJUDKAN KEWIRAUSAHAAN BERKELANJUTAN
STUDI PADA LEMBAGA PERKREDITAN DESA (LPD) DI BALI
DOI:
https://doi.org/10.25078/juwara.v1i2.5648Kata Kunci:
manajemen keuangan hindu, Dharma, Tri Hita Karana, LPD Bali, kewirausahaan berkelanjutanAbstrak
Penelitian ini bertujuan untuk mengintegrasikan prinsip-prinsip manajemen keuangan berbasis ajaran Hindu ke dalam praktik kewirausahaan berkelanjutan pada Lembaga Perkreditan Desa (LPD) di Bali. Penelitian ini dilatarbelakangi oleh meningkatnya kebutuhan terhadap pengelolaan bisnis yang etis dan berkelanjutan, yang mampu menyeimbangkan antara laba, kesejahteraan sosial, dan kelestarian lingkungan. Dengan menggunakan pendekatan campuran (mixed-method), penelitian ini menggabungkan interpretasi hermeneutik terhadap kitab suci Hindu (Bhagawad Gita, Sarasamuccaya, dan Arthasastra) dengan analisis kuantitatif terhadap kinerja keuangan LPD periode 2015-2023. Hasil penelitian menunjukkan bahwa nilai-nilai Karma (tindakan), Dharma (kewajiban), Artha (kekayaan), dan Kama (kepuasan) berpengaruh positif dalam memperkuat perilaku keuangan yang etis dan meningkatkan keberlanjutan bisnis. Penerapan manajemen keuangan berbasis ajaran Hindu mendorong tanggung jawab sosial, kepedulian lingkungan, serta ketangguhan jangka panjang kewirausahaan desa. Penelitian ini menyimpulkan bahwa integrasi nilai-nilai spiritual dan etis dalam manajemen keuangan dapat menjadi model transformatif bagi pengembangan kewirausahaan berkelanjutan pada lembaga keuangan berbasis komunitas.
Kata kunci: kewirausahaan berkelanjutan, manajemen keuangan Hindu, Dharma, Tri Hita Karana, LPD Bali.
A B S T R A C T
This study aims to integrate Hindu-based financial management principles into sustainable entrepreneurship practices at Village Credit Institutions (LPDs) in Bali. This research is motivated by the growing need for ethical and sustainable business management that balances profit, social welfare, and environmental sustainability. Using a mixed-methods approach, this study combines a hermeneutic interpretation of Hindu scriptures (Bhagavad Gita, Sarasamuccaya, and Arthasastra) with a quantitative analysis of LPD financial performance for the 2015-2023 period. The results indicate that the values of Karma (action), Dharma (duty), Artha (wealth), and Kama (satisfaction) positively influence ethical financial behavior and enhance business sustainability. The application of Hindu-based financial management encourages social responsibility, environmental stewardship, and the long-term resilience of village entrepreneurship. This study concludes that the integration of spiritual and ethical values into financial management can be a transformative model for the development of sustainable entrepreneurship in community-based financial institutions.
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Pustaka yang berupa Prosiding Seminar:
Nyoman Bontot, I., & Wibowo, M. *. (2023). IMPLEMENTATION OF THE BLUE OCEAN STRATEGY TO THE FINANCIAL PERFORMANCE OF VILLAGE CREDIT INSTITUTIONS (LPD) IN BALI (Vol. 3).
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