DESIGNING THE SUSTAINABILITY REPORTING MODEL FOR VILLAGE-OWNED ENTERPRISE BASED ON TRI HITA KARANA : A CONCEPTUAL APPROACH

This conceptual article aims to provide a new perspective on the possibility of implementing the concept of
sustainability in small business organizations. This conceptual article focuses on developing a sustainability
reporting model for village-owned enterprise (VOE). The novelty shown in this conceptual article is the use of
local Balinese wisdom, namely the Tri Hita Karana concept in helping to develop a sustainability reporting
model for village-owned enterprise. The method of writing this conceptual article uses library research by
focusing on relevant documents and literatures. The results and discussions have been compiled to produce a
sustainability reporting model for village-owned enterprise. Future research can continue this conceptual article
by trying to implement the sustainability reporting model in village-owned enterprise.