Pentagraph responsibility and PROPPER Mechanism as Panacea for CSR in SMEs: Spiritual and Indonesian cultural approach

Dhina Mustika Sari (), Unti Ludigdo (), Ananda Sabil Hussein () and Yeney Widya Prihatiningtias ()

International Journal of Innovative Research and Scientific Studies, 2025, vol. 8, issue 3, 4930-4940

Abstract: This research aims to construct the concept and mechanism of CSR in SMEs by internalizing the philosophical values of Indonesian Pancasila, encompassing spiritual and cultural values. A qualitative study was employed and utilized Hegel’s dialectic approach for data analysis. This research generates the Pentagraph Responsibility concept, which consists of the values of spirituality, care, and liberty, loyalty, democracy, and fairness. Spirituality is the highest value that serves as a reference for all interrelated values. This concept is operationalized through the PROPPER mechanism, which consists of prosperity, people, planet, and partnership. The involvement of Gotong Royong (mutual cooperation) as a cultural value in this mechanism reflects the systemic strength of SMEs. Given its voluntary nature, prior studies have found how spirituality and cultural values influence CSR initiatives in SMEs. This study has generated the framework of Pentagraph Responsibility and the PROPPER mechanism, both of which integrate these values. This finding provides a value-oriented framework for CSR practices, promoting more holistic accountability. The existence of appropriate concepts and mechanisms for SMEs might enhance awareness and encourage the implementation of CSR in SMEs.

Keywords: CSR; Culture; Spirituality. (search for similar items in EconPapers)
Date: 2025
References: Add references at CitEc
Citations:

Downloads: (external link)
https://ijirss.com/index.php/ijirss/article/view/7639/1658 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:aac:ijirss:v:8:y:2025:i:3:p:4930-4940:id:7639

Access Statistics for this article

International Journal of Innovative Research and Scientific Studies is currently edited by Natalie Jean

More articles in International Journal of Innovative Research and Scientific Studies from Innovative Research Publishing
Bibliographic data for series maintained by Natalie Jean ().