This subject is aimed at providing perspectives and knowledge about how to design and implement accountable business models based on spirituality. Emphasis is on how business leaders can create organisations that can help promote humanity and solve environmental problems to create a better world. Level of competencies to build is KKNI level 8: 1) Develop accountability knowledge and practices through research to develop innovative business model; 2) Solving social and environmental problems through interdisciplinary approaches; 3) Having leadership ethics and characters as a responsible global citizen.

Capaian Pembelajaran

1. Able to identify various challenges faced by humanity today 2. Able to identify the roles of business in coping with the challenges 3. Able to be a business leader that can act as a role model to promote compassion and mutual understanding in society 4. Able to make business decisions that can balance the interests of people, planet and profit 5. Able to design and evaluate business models that can create happiness for internal and external stakeholders 6. Able to find creative ways of doing business beyond financial profit 7. Able to build networking and to cooperate with people from different socio-cultural backgrounds 8. Able to manage self mental health

Pengetahuan Awal

Students in semester two or above (Magister Akuntansi programme)

Referensi Umum

• Arocas, Roberton Luna & Thomas Li Ping Tang. 2015. Are you satisfied with your pay when you compare?It depends on your love of money,pay comparisonstandards and culture. Journal of Business Ethics 128:279– 289.(2071)
• Caldwell, Cam & Rolf Dixon. 2010. Love, Forgiveness, and Trust: Critical Values of the Modern Leader, Journal of Business Ethics 93:91–101(5993)
• Efferin, S. 2016. Sistem Pengendalian Manajemen berbasis Spiritualitas. Jakarta: Yayasan Rumah Peneleh(5994)
• Efferin, S., and Hutomo, C.C. 2021. Spirituality, Happiness and Auditors’ Commitment: An Interbeing Perspective. Accounting, Auditing and Accountability Journal, vol. 34 (4), hal. 701-730(5995)
• Efferin, S., Soeherman, B., and Margaretha, S. 2020. Kampoeng Kidz: Social enterprise untuk bangsa. Studi kasus untuk pembelajaran. Program Magister Akuntansi Universitas Surabaya.(5996)
• Ekins, P. Domenech, T., Drummond, P., Bleischwitz, R., Hughes,N., dan Lotti, L. 2019.

Referensi Buku Pustaka