Business sustainability and pentuple bottom line: Building the hierarchical pyramid of the pentuple bottom line

Nuril Badria, Eko Ganis Sukoharsono and Lilik Purwanti
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Nuril Badria: Accounting Department, Faculty of Economics and Business, University of Brawijaya, Malang, Indonesia
Eko Ganis Sukoharsono: Professor in Accounting, Accounting Department, Faculty of Economics and Business, University of Brawijaya, Malang, Indonesia
Lilik Purwanti: Associate Professor in Accounting, Accounting Department, Faculty of Economics and Business, University of Brawijaya, Malang, Indonesia

International Journal of Research in Business and Social Science (2147-4478), 2021, vol. 10, issue 3, 123-131

Abstract: This study aims to construct a pentuple bottom line hierarchical pyramid at PT Bank Negara Indonesia Tbk. The triple bottom line is the key to drive the success of implementing business sustainability. The pentuple bottom line is a deconstruction of the triple bottom line concept. The researcher used a postmodernist paradigm with imaginary dialogue as a research method. The imaginary dialogue consists of two specialists namely accountant and investor. The result of this research is a pentuple bottom line hierarchical pyramid model. The pentuple bottom line hierarchical pyramid is a model for measuring company managerial performance consisting of ethical responsibilities, profit, people, planet, and prophet. First, ethical responsibilities are ethical responsibilities, the company has an obligation to carry out good and fair business practices, second, profit is an effort to fulfill the company's economic welfare third, people, the company tries to provide benefits and advantages for the stakeholders, fourth, planet, the company can preserve the environment, the fifth, prophet is mental or spiritual balance in the process of preserving life, business organizations must consider the expression of God-consciousness, transcendental consciousness, honesty, the ability to self-contemplate and sincere love. Key Words:Deconstruction, Triple Bottom Line, Pentuple Bottom Line Hierarchical Pyramid, Business Sustainability and Postmodernist Paradigm

Date: 2021
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