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Abstract
Abstract: Sustainable Culinary Business: Local Wisdom in Implementing Corporate Social Responsibility
Purpose: This study aims to interpret the form of CSR disclosure related to local wisdom to achieve a sustainable culinary business.
Method: A case study approach was employed and conducting in-depth interviews were conducted with culinary business owner informants to explore their CSR application.
Results: cultural philosophy in the form of local wisdom is internalized in CSR activities, and it provides an initial commitment to sustainability and social welfare. Local wisdom is proven to be a strategic approach to supporting sustainable business.
Novelty: this research fills the gap regarding the implementation of CSR by utilizing local wisdom as one of the culinary business sustainability strategies.
Contribution: This study contributes to the academic literature on sustainable business and CSR, and provide relevant practical implications to support the transformation of culinary businesses in Indonesia towards a more inclusive and local wisdom-based sustainability.
Abstrak: Bisnis Kuliner Berkelanjutan: Kearifan Lokal dalam Implementasi Tanggung Jawab Sosial Perusahaan.
Tujuan: Studi ini bertujuan menafsirkan dan menginterpretasi bentuk pengungkapan CSR yang berkaitan dengan kearifan lokal untuk mencapai bisnis kuliner yang berkelanjutan.
Metode: Studi kasus digunakan dan in depth interview dilakukan ke informan pemilik bisnis kuliner untuk mengetahui penerapan CSR.
Hasil: Filosofi budaya dalam bentuk-bentuk kearifan lokal diinternalisasikan dalam kegiatan CSR, internalisasi ini memberikan komitmen awal terhadap keberlanjutan dan kesejahteraan sosial. Kearifan lokal terbukti menjadi pendekatan strategis dalam mendukung bisnis berkelanjutan.
Kebaruan: Penelitian ini mengisi celah mengenai implementasi CSR dengan memanfaatkan kearifan lokal sebagai salah satu strategi keberlanjutan bisnis kuliner.
Kontribusi: Studi ini berkontribusi pada literatur akademik tentang bisnis berkelanjutan dan CSR serta memberikan implikasi praktis yang relevan untuk mendukung transformasi bisnis kuliner di Indonesia menuju keberlanjutan yang lebih inklusif dan berbasis kearifan lokal.
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Copyright (c) 2025 Putri Nugrahaningsih, Falikhatun
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
References
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- Amato AD’, Henderson S, Florence S. Corporate Social Responsibility and Sustainable Business A Guide To Leadership Tasks And Functions. North Carolina: Center for Creative Leadership; 2009.
- Mulyati T, Utami SB. Penguatan Usaha Kecil Menengah melalui Program Tanggung Jawab Sosial Perusahaan (Studi pada PT INKA Persero). Capital: Jurnal Ekonomi Dan Manajemen 2019;2.
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- Parameswara A, Wulandari A. Sustaining Local Communities through Cultural Industries Based on Local Wisdom in Tigawasa Village. J Sustain Dev 2020;13:139. https://doi.org/10.5539/jsd.v13n6p139.
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- Elkington J. Partnerships from Cannibals with Forks: The Triple Bottom line of 21st-Century Business. 2007. https://doi.org/https://doi.org/10.1002/tqem.3310080106.
- Campbell JL. Why Would Corporations Behave in Socially Responsible Ways? An Institutional Theory Of Corporate Social Responsibility. Academy of Management Review 2007;32:946–67. https://doi.org/https://doi.org/10.5465/amr.2007.25275684.
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- Rosilawati Y, Ahmad J. Local wisdom and Stakeholder engagement for corporate social responsibility (CSR) initiatives in Indonesia. Año 2019;35:205–20.
- Saadah K, Falikhatun. Local Wisdom As The Soul Of Corporate Social Responsibility Disclosure. Jurnal Akuntansi Multiparadigma 2021;12. https://doi.org/https://doi.org/10.21776/ub.jamal.2021.12.3.33.
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- Dimitriou D, Karagkouni A. Assortment of Airports’ Sustainability Strategy: A Comprehensiveness Analysis Framework. Sustainability (Switzerland) 2022;14. https://doi.org/10.3390/su14074217.
- Baiocco S, Paniccia PMA. Business model innovation in sustainable entrepreneurship: co-evolutionary evidence from small accommodation firms. Business Process Management Journal 2023;29:260–92. https://doi.org/10.1108/BPMJ-01-2023-0059.
- Widyaningrum TR, Stie D, Malang A, Triyuwono I, Djamhuri A. Rekonstruksi Pendidikan Perpajakan: Suatu Kajian Kritis Tentang Etika Profesi Dalam Perspektif Kritis Ki Hadjar Dewantara. Jurnal Ilmiah Bisnis Dan Ekonomi Asia 2017;11. https://doi.org/https://doi.org/10.32812/jibeka.v11i2.62.
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- Miles MB, Huberman AM, Johny S. Qualitative Data Analysis. Second. Los Angeles: Sage Publication; 2014.
- Al-Amad AH, Balmer JMT. Augmented role identity saliency of CSR in corporate heritage organizations. J Bus Res 2023;155. https://doi.org/10.1016/j.jbusres.2022.113418.
- Dewa I, Eka A, Ludigdo PU. Implementasi Corporate Social Responsibility berlandaskan Budaya Tri Hita Karana. Jurnal Akuntansi Multiparadigma JAMAL 2013;4.
- Ascarya A. The role of Islamic social finance during Covid-19 pandemic in Indonesia’s economic recovery. International Journal of Islamic and Middle Eastern Finance and Management 2022;15:386–405. https://doi.org/10.1108/IMEFM-07-2020-0351.
- Jessica M, Rusliyawati R. Rahasia Guanxi dalam Praktik Akuntansi dan Bisnis Etnis Tionghoa. Jurnal Akuntansi Multiparadigma 2023;14. https://doi.org/10.21776/ub.jamal.2023.14.2.16.
- Sunaryo. Sunaryo_Corporate Social Responsibility(CSR) Dalam Perspektif Pembangunan. Fiat Justitia Jurnal Ilmu Hukum 2013;7. https://doi.org/https://doi.org/10.25041/fiatjustisia.v7no1.363.
- Martayadi U, Supriyadi E. Implementasi Kearifan Lokal Awik-Awik dalam Pengelolaan Ekowisata di Gili Terawangan: Analisis Dampak Keberlanjutan Lingkungan dan Kesejahteraan Masyarakat Lokal. Altasia Jurnal Pariwisata Indonesia 2024;6. https://doi.org/10.37253/altasia.v6i1.8961.
References
Sayekti Y, Kurrohman T, Titisari P. Strategic CSR based on Local Wisdom for Corporate Sustainability: A Case Study on Sugar Factories in Karesidenan Besuki. Global Journal of Business and Social Science Review 2015;3.
Amato AD’, Henderson S, Florence S. Corporate Social Responsibility and Sustainable Business A Guide To Leadership Tasks And Functions. North Carolina: Center for Creative Leadership; 2009.
Mulyati T, Utami SB. Penguatan Usaha Kecil Menengah melalui Program Tanggung Jawab Sosial Perusahaan (Studi pada PT INKA Persero). Capital: Jurnal Ekonomi Dan Manajemen 2019;2.
Pramukti A, Buana AP. Pengungkapan Tanggungjawab Sosial dan Kinerja Keuangan. Owner 2019;3:301. https://doi.org/10.33395/owner.v3i2.153.
Lee MDP. A review of the theories of corporate social responsibility: Its evolutionary path and the road ahead. International Journal of Management Reviews 2008;10:53–73. https://doi.org/10.1111/j.1468-2370.2007.00226.x.
Parameswara A, Wulandari A. Sustaining Local Communities through Cultural Industries Based on Local Wisdom in Tigawasa Village. J Sustain Dev 2020;13:139. https://doi.org/10.5539/jsd.v13n6p139.
Basuki BP. UMKM Goes Digital. Kementerian Keuangan Republik Indonesia 2023. https://doi.org/https://djpb.kemenkeu.go.id/kanwil/ntt/id/data-publikasi/artikel/2886-umkm-goes-digital.html.
Prasetyo AY. Bagaimana Memahami Perkembangan, Tren, dan Lanskap Bisnis Kuliner Indonesia Kini? KompasId 2024. https://doi.org/https://www.kompas.id/baca/riset/2024/08/26/bagaimana-memahami-perkembangan-tren-dan-lanskap-bisnis-kuliner-di-indonesia-saat-ini.
Freeman RE, Reed DL. Stockholders and Stakeholders: A New Perspective on Corporate Governance The Stakeholder Concept. vol. XXV. 1983.
Roberts RW. Determinants of Corporate Social Responsibility Disclosure: An Application of Stakeholder Theory. Accounting Organizations and Society 1992;17:595–612.
Elkington J. Partnerships from Cannibals with Forks: The Triple Bottom line of 21st-Century Business. 2007. https://doi.org/https://doi.org/10.1002/tqem.3310080106.
Campbell JL. Why Would Corporations Behave in Socially Responsible Ways? An Institutional Theory Of Corporate Social Responsibility. Academy of Management Review 2007;32:946–67. https://doi.org/https://doi.org/10.5465/amr.2007.25275684.
Nuringsih K, Prasodjo I, Mn N. Ensuring Local Wisdom Environmental Sustainability Through Sustainable Entrepreneurial Development: A Conceptual Framework for Kulonprogo, Yogyakarta. 2020.
Rosilawati Y, Ahmad J. Local wisdom and Stakeholder engagement for corporate social responsibility (CSR) initiatives in Indonesia. Año 2019;35:205–20.
Saadah K, Falikhatun. Local Wisdom As The Soul Of Corporate Social Responsibility Disclosure. Jurnal Akuntansi Multiparadigma 2021;12. https://doi.org/https://doi.org/10.21776/ub.jamal.2021.12.3.33.
Pujiyono, Wiwoho J, Sutopo W. Implementation of Javanese traditional value in creating the accountable corporate social responsibility. International Journal of Law and Management 2017;59:964–76. https://doi.org/10.1108/IJLMA-06-2016-0060.
Siskawati E, Susilawati M. Akuntabilitas Pengelolaan Limbah Berbasis Mulat Sarira. Jurnal Akuntansi Multiparadigma 2017;8. https://doi.org/10.18202/jamal.2017.12.7067.
Rosyidiana RN, Luh N, Normadewi P, Pradnyani A, Suhardianto N, Akuntansi D, et al. Konsep dan Implementasi Corporate Social Responsibility Berbasis Kearifan Lokal Indonesia: Sebuah Tinjauan Literatur. vol. 9. 2023.
Cai Y. Occupational Safety in China’s Coal Mining Industry: The Roles of Regulations, Human Resources, and Labor Relations. Advances in Industrial and Labor Relations, vol. 25, Emerald Publishing Limited; 2019, p. 119–52. https://doi.org/10.1108/S0742-618620190000025008.
Rahmawati PI, Jiang M, Law A, Wiranatha AS, DeLacy T. Spirituality and corporate social responsibility: an empirical narrative from the Balinese tourism industry. Journal of Sustainable Tourism 2019;27:156–72. https://doi.org/10.1080/09669582.2018.1513006.
Dimitriou D, Karagkouni A. Assortment of Airports’ Sustainability Strategy: A Comprehensiveness Analysis Framework. Sustainability (Switzerland) 2022;14. https://doi.org/10.3390/su14074217.
Baiocco S, Paniccia PMA. Business model innovation in sustainable entrepreneurship: co-evolutionary evidence from small accommodation firms. Business Process Management Journal 2023;29:260–92. https://doi.org/10.1108/BPMJ-01-2023-0059.
Widyaningrum TR, Stie D, Malang A, Triyuwono I, Djamhuri A. Rekonstruksi Pendidikan Perpajakan: Suatu Kajian Kritis Tentang Etika Profesi Dalam Perspektif Kritis Ki Hadjar Dewantara. Jurnal Ilmiah Bisnis Dan Ekonomi Asia 2017;11. https://doi.org/https://doi.org/10.32812/jibeka.v11i2.62.
Jumadiah, Rasyid LM, Sastro M, Herinawati. Model corporate social responsibility based on local wisdom in west aceh regency. Emerald Reach Proceedings Series, vol. 1, Emerald Group Holdings Ltd.; 2018, p. 215–20. https://doi.org/10.1108/978-1-78756-793-1-00079.
Miles MB, Huberman AM, Johny S. Qualitative Data Analysis. Second. Los Angeles: Sage Publication; 2014.
Al-Amad AH, Balmer JMT. Augmented role identity saliency of CSR in corporate heritage organizations. J Bus Res 2023;155. https://doi.org/10.1016/j.jbusres.2022.113418.
Dewa I, Eka A, Ludigdo PU. Implementasi Corporate Social Responsibility berlandaskan Budaya Tri Hita Karana. Jurnal Akuntansi Multiparadigma JAMAL 2013;4.
Ascarya A. The role of Islamic social finance during Covid-19 pandemic in Indonesia’s economic recovery. International Journal of Islamic and Middle Eastern Finance and Management 2022;15:386–405. https://doi.org/10.1108/IMEFM-07-2020-0351.
Jessica M, Rusliyawati R. Rahasia Guanxi dalam Praktik Akuntansi dan Bisnis Etnis Tionghoa. Jurnal Akuntansi Multiparadigma 2023;14. https://doi.org/10.21776/ub.jamal.2023.14.2.16.
Sunaryo. Sunaryo_Corporate Social Responsibility(CSR) Dalam Perspektif Pembangunan. Fiat Justitia Jurnal Ilmu Hukum 2013;7. https://doi.org/https://doi.org/10.25041/fiatjustisia.v7no1.363.
Martayadi U, Supriyadi E. Implementasi Kearifan Lokal Awik-Awik dalam Pengelolaan Ekowisata di Gili Terawangan: Analisis Dampak Keberlanjutan Lingkungan dan Kesejahteraan Masyarakat Lokal. Altasia Jurnal Pariwisata Indonesia 2024;6. https://doi.org/10.37253/altasia.v6i1.8961.