Analisis Peran Budaya Organisasi terhadap Praktik Keberlanjutan Bisnis pada Bhumee Organic Store and Garden

Dewi Pramesti Kusumaningrum, Ratna Nurhayati,S.E., M.Com., Ak., CA., Ph.D.,

2024 | Tesis | S2 Ilmu Akuntansi/Akuntansi Terapan

Penelitian ini bertujuan untuk mengetahui dan memperoleh bukti empiris bagaimana peran budaya organisasi terhadap praktik keberlanjutan bisnis pada Bhumee Organic dilihat dengan menggunakan perspektif theory of organizational culture Schein (1990) sebagai kerangka teori yang memahami bahwa budaya organisasi merupakan aspek penting dari identitas organisasi yang terdiri atas tiga tingkat, yaitu artifact, values, dan assumptions. Objek penelitian adalah Bhumee Organic yang berlokasi di Kabupaten Sleman, Yogyakarta. Penelitian ini menggunakan pendekatan kualitatif dengan desain studi kasus tunggal. Pemilihan narasumber menggunakan snowball sampling. Proses pengambilan data dilakukan dengan wawancara semi structured. Hasil penelitian menunjukkan bahwa bentuk praktik keberlanjutan bisnis pada Bhumee Organic dari sisi lingkungan adalah perkebunan yang dikelola secara organik, penerapan integrated farming, dan konsep zero waste farming. Aspek ekonomi mencakup bagaimana upaya perusahaan untuk mempertahankan bisnisnya dengan penciptaan laba dan mengelola beberapa lini bisnis lain serta dari sisi sosial meliputi kepercayaan konsumen pada manfaat produk organik karena tidak menggunakan bahan kimia dan limbah yang tidak mengganggu dalam proses bisnisnya. Budaya organisasi dalam Bhumee Organic pada tingkat artifact teridentifikasi antara lain kriteria pekerja, komunikasi, dan logo perusahaan. Pada tingkat values teridentifikasi bahwa budaya organisasi berupa orientasi utama didirikannya bisnis, yaitu komitmen keselarasan menjaga lingkungan dengan operasi bisnis yang ditanamkan kepada karyawan dalam menjalankan perannya. Pada tingkat assumptions teridentifikasi bahwa asumsi Bhumee Organic dengan menjaga lingkungan dalam proses bisnisnya akan sejalan dengan penciptaan laba yang baik. Melalui penerapan konsep keberlanjutan bisnis, manfaat bagi perusahaan adalah branding positif dan keberhasilan penjualan produk organik, sedangkan bagi konsumen, manfaat penerapan keberlanjutan bisnis adalah produk yang yang dikonsumsi terbebas dari bahan kimia. Bagi lingkungan, manfaat pertanian organik adalah tidak menyebabkan dampak negatif pencemaran tanah yang biasanya disebabkan oleh bahan kimia.

This study aims to determine and obtain empirical evidence of how the role of organizational culture on business sustainability practices at Bhumee Organic is practiced using the perspective of Schein's Theory of Organizational Culture theory (1990) as a theoretical framework. This theory states that organizational culture is an important aspect of organizational identity which consists of three levels, namely artifacts, values, and assumptions. The object of research was Bhumee Organic, which was located in Sleman Regency, Yogyakarta. This research used a qualitative approach with a single case study design. The selection of sources used snowball sampling. The data collection process was carried out with semi-structured interviews. The results showed that the forms of business sustainability practices at Bhumee Organic from the environmental side were an organically managed plantation, the application of integrated farming and the concept of zero waste farming. The economic aspect included how the company's efforts to maintain its business by creating profits and managing several other business lines and from the social side included consumer confidence in the benefits of organic products because they did not use chemicals and waste that are not disturbing in the business process. The organizational culture in Bhumee Organic at the artifact level was reflected in its worker criteria, communication and company logo. At the values level, it was identified that the organizational culture is in the form of the main orientation for the establishment of the business, namely the commitment to harmonize protecting the environment with business operations which is instilled in employees in carrying out their roles. At the  level of assumptions, it was identified that Bhumee Organic's assumptions by protecting the environment in its business processes would be in line with the creation of good profits. Through the application of the concept of business sustainability, the benefits for the company were positive branding and successful sales of organic products. Meanwhile, for consumers, the benefits of implementing business sustainability were that their products were free of chemicals. Finally, the benefits for the environment were organic farming that did not cause negative impacts on soil pollution which was usually caused by chemicals.

Kata Kunci : Budaya organisasi, keberlanjutan bisnis, theory of organizational culture, orientasi lingkungan, tata kelola organisasi