Reconstruction of Corporate Social Responsibility Concepts with Banjar Cultural Perspectives
Purpose – The purpose of this study is to reconstruct the concept of CSR by using the basic values of Banjar culture. Design/methodology/approach – Banjar culture is the basis of the purpose of this research can be accessed. Research using ethnographic methods has been carried out in relation to accounting. Findings – The results of this study are CSR concepts with a perspective of Banjar culture that can be used by mining companies in South Kalimantan. Practical implications – This research also provides experience in the implementation and reporting of social responsibility by providing cultural values, taking into account accounting in preventing damage to nature and the environment in South Kalimantan. Originality/value – this research emphasizes the values of local wisdom, namely Banjar culture, research related to CSR which uses the Banjar cultural perspective was first carried out, there are several philosophies of life of the Banjar people that are used as the basis of the baiman, bauntung and batuah.