Pancasila-based Social Responsibility Accounting

Abstract

The purpose of this research is to formulate a basis of social responsibility accounting (commonly known as Corporate Social Responsibility/CSR) which nowadays trapped in the capitalistic frame by using triple bottom line concept. This research uses Pancasila (the ideology of Indonesia) as the paradigm and tool by observing ‘the outskirts’ or the marginalized. The observation results are formulated as the humanistic element based on Pancasila's principles. Thus, this research has resulted to a conclusion that Pancasila is actually the right basis for the social responsibility accounting to build a humanist civilization. Originality of this article is the use of national ideology that is sprung local wisdom to build the concept of CSR.