Implementation Of Tri Hita Karana Culture and Corporate Social Responsibility (CSR) Through Organizational Commitment to Improve Organizational Performance at PERUMDA Air Minum Tirta Hita Buleleng

Authors

  • Luh Kartika Ningsih Sekolah Tinggi Ilmu Ekonomi Satya Dharma
  • I Nyoman Ananda Raghu Natha Sekolah Tinggi Ilmu Ekonomi Satya Dharma
  • Ni Luh Putu Eka Yudi Prastiwi Sekolah Tinggi Ilmu Ekonomi Satya Dharma
  • Anak Agung Ngurah Eddy Supriyadinata Gorda Universitas Pendidikan Nasional

DOI:

https://doi.org/10.35870/ijmsit.v6i2.8105

Keywords:

Tri Hita Karana Culture, Corporate Social Responsibility (CSR), Organizational Commitment, Organizational Performance, Perumda Air Minum Tirta Hita Buleleng

Abstract

This study examines the effects of Tri Hita Karana culture and Corporate Social Responsibility (CSR) on organizational performance through organizational commitment at Perumda Air Minum Tirta Hita Buleleng. A quantitative approach was employed, with data collected through questionnaires from 178 employees. Data were analyzed using Structural Equation Modeling-Partial Least Square (SEM-PLS) with SmartPLS 4. The findings reveal that Tri Hita Karana culture significantly affects organizational commitment and organizational performance. Similarly, CSR significantly affects organizational commitment and organizational performance. However, organizational commitment does not significantly affect organizational performance. Furthermore, organizational commitment does not significantly mediate the effects of Tri Hita Karana culture or CSR on organizational performance. These findings indicate that Tri Hita Karana culture and CSR contribute directly to organizational performance, while organizational commitment alone may not be sufficient to translate these values and practices into improved performance. The study highlights the importance of strengthening systems for sustainable organizational performance.

Downloads

Download data is not yet available.

Author Biographies

  • Luh Kartika Ningsih, Sekolah Tinggi Ilmu Ekonomi Satya Dharma

    Management Study Program, Sekolah Tinggi Ilmu Ekonomi Satya Dharma, Buleleng Regency, Bali Province, Indonesia

  • I Nyoman Ananda Raghu Natha, Sekolah Tinggi Ilmu Ekonomi Satya Dharma

    Management Study Program, Sekolah Tinggi Ilmu Ekonomi Satya Dharma, Buleleng Regency, Bali Province, Indonesia

  • Ni Luh Putu Eka Yudi Prastiwi, Sekolah Tinggi Ilmu Ekonomi Satya Dharma

    Management Study Program, Sekolah Tinggi Ilmu Ekonomi Satya Dharma, Buleleng Regency, Bali Province, Indonesia

  • Anak Agung Ngurah Eddy Supriyadinata Gorda, Universitas Pendidikan Nasional

    Management Study Program, Faculty of Economics and Business, Universitas Pendidikan Nasional, Denpasar City, Bali Province, Indonesia

References

Akbar, A. R., Mariah, M., & Z, N. (2025). Pengaruh Budaya Organisasi, Kompetensi, dan Komitmen Organisasi terhadap Kinerja Pegawai pada Kantor PT Pelabuhan Indonesia (Persero) Makassar. Jurnal Malomo: Manajemen dan Akuntansi, 3(3), 337–348. https://doi.org/10.37476/malomo.v3i3.5489

Dinanti, E. P., & Kasmiruddin, K. (2025). Pengaruh Budaya Organisasi dan Pengembangan Karir terhadap Komitmen Organisasi dengan Kepuasan Kerja sebagai Variabel Intervening. RIGGS: Journal of Artificial Intelligence and Digital Business, 4(3), 196–206. https://doi.org/10.31004/riggs.v4i3.1989

Gayatri, N. L. A. L. P., Indraswarawati, S. A. P. A., & Putra, C. G. B. (2022). Pengaruh Budaya Tri Hita Karana, Komitmen Organisasi, Dan Whistleblowing System Terhadap Pencegahan Fraud Pada LPD Se-Kecamatan Abang Karangasem. Hita Akuntansi Dan Keuangan, 3(4), 79-92. https://doi.org/10.32795/hak.v3i4.3093

Godbersen, H., Dudek, B., & Ruiz Fernández, S. (2024). The relationship between organizational commitment, commitment to supervisor and servant leadership. Frontiers in Organizational Psychology, 2. https://doi.org/10.3389/forgp.2024.1353959

Goiyardi, D., & Joni, J. (2025). CSR, Gender Diversity, and Firm Performance: Evidence from Mining and Energy Sector in Indonesia. Jurnal Akuntansi, 17(1), 1–14. https://doi.org/10.28932/jam.v17i1.11072

Gorda, A. O. S., & Noval, I. M. M. (2024). Menyingkap Implementasi Budaya Organisasi Berbasis Tri Hita Karana Dalam Menciptakan Sustainability Competitive Advantage Pada Hotel Ayung Resort. Management Studies and Entrepreneurship Journal (MSEJ), 4(5), 7789–7798. https://doi.org/10.37385/msej.v4i6.2813

Hasrawati, H., Abduh, T., & Setiawan, L. (2025). Pengaruh Budaya Organisasi Dan Kepemimpinan Terhadap Kinerja Polri Melalui Komitmen Organisasi di Direktorat Lalu Lintas Polda Sulawesi Selatan. Indonesian Journal of Business and Management, 7(2), 310-315. https://doi.org/10.35965/jbm.v7i2.5180

Hidayati, T., Finanda, I., Faizah, Y., A’yunin, Q., Adiseputra, M. A., & Saputra, M. R. D. (2024). Pengaruh Komitmen Organisasi dan Keterlibatan Kerja terhadap Kinerja Karyawan. Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi, 3(3), 496–507. https://doi.org/10.572349/neraca.v3i3.4403

Jumiase, J., & Meirinawati, M. (2023). Implementasi Corporate Social Responsibility (Studi Pada Program Bina Lingkungan Perusahaan Daerah Air Minum Delta Tirta Kabupaten Sidoarjo). Publika, 1889–1902. https://doi.org/10.26740/publika.v11n2.p1889-1902

Lestari, F., Setiadi, M., & Ismanto, I. (2025). Pengaruh Corporate Social Responsibility (CSR) Terhadap Motivasi Internal dan Komitmen Karyawan pada PT. Antam Tbk Pomala. YUME: Journal of Management, 8(3), 1320–1332. https://doi.org/10.37531/yum.v8i3.10291

LUTFIA, A., Amaluddin, A., & Muttaqin, A. (2021). Peran Corporate Social Responsibility Dalam Meningkatkan Citra Perusahaan Pt. Gunung Verbeck Karebbe Luwu Timur. RESPON JURNAL ILMIAH MAHASISWA ILMU KOMUNIKASI, 2(2). https://doi.org/10.33096/respon.v2i2.43

Maharani, G. S., Rachmawati, R., & Khan, M. K. (2025). Corporate Social Responsibility and Organizational Citizenship Behavior: Mediating Role of Psychological Capital, Affective Commitment, and Prosocial Motivation. Jurnal Fokus Manajemen Bisnis, 15(1), 17–36. https://doi.org/10.12928/fokus.v15i1.12189

Nauli, M., Tarigan, M. I. B., Silalahi, D., Nauli, H., & Sinambela, J. G. A. (2025). Menjaga Mutu Layanan Melalui Praktik Kerja Yang Bertanggung Jawab: Refleksi Kualitatif Atas Dinamika Etika, Disiplin, Dan Komitmen Pegawai. Berajah Journal, 5(6), 498–512. https://doi.org/10.47353/bj.v5i6.620

Nugraha, K. M. P., & Suryanawa, I. K. (2021). The Effect of Implementing Good Corporate Governance Principles, Tri Hita Karana Culture and Organizational Commitments on LPD Financial Performance. American Journal of Humanities and Social Sciences Research, 5(2), 555–563.

Pospita, M., & Emilisa, N. (2024). Pengaruh Perception of Corporate Social Responsibility dan Organizational Trust terhadap Turnover Intention yang Dimediasi oleh Organizational Commitment pada Karyawan Starbucks Jakarta Barat dan Jakarta Pusat. Jurnal Humaniora: Jurnal Ilmu Sosial, Ekonomi dan Hukum, 8(2). https://doi.org/10.30601/humaniora.v8i2.5569

Pradnyani, I. A. D., & Putri, I. G. A. M. A. D. (2022). Corporate social responsibility dan pengaruhnya terhadap kinerja perusahaan. E-Jurnal Akuntansi Universitas Udayana, 40(2), 123–136. https://doi.org/10.24843/EJA.2022.v40.i02.p05

Pramesti, I. G. A. A., Endiana, I. D. M., & Dewi, N. K. A. S. (2023). Intellectual Capital, Partisipasi Anggaran, Pengawasan Internal, Komitmen Organisasi, dan Budaya Tri Hita Karana Terhadap Kinerja LPD. Jurnal Bakti Saraswati (JBS), 12(1), 1–9.

Purwanto, M. S. A., Putra, I. M. W., & Riasning, N. P. (2023). Pengaruh Pengendalian Internal dan Penerapan Sistem Informasi Akuntansi Terhadap Kinerja Pengurus Koperasi se-Kecamatan Melaya Di Moderasi oleh Budaya Tri Hita Karana. Jurnal Riset Akuntansi Warmadewa, 4(2), 54–59. https://doi.org/10.22225/jraw.4.2.8476.54-59

Sanjani, M. W., & Werastuti, D. N. S. (2021). Peran Komitmen Organisasi, Perspektif Budaya Tri Hita Karana, dan Whistleblowing System dalam Pencegahan Fraud. Jurnal Ilmiah Akuntansi Dan Humanika, 11(1), 104–114. https://doi.org/10.23887/jiah.v11i1.28240

Sari K, D. R., Maelani, P., & Susilawati, D. (2025). Kinerja organisasi: sistem informasi akuntansi pemerintahan daerah (SIPD), komitmen organisasi dan pengendalian internal. account, 12(1), 2551–2563. https://doi.org/10.32722/account.v12i1.7428

Sari, N. M., & Putra, G. A. (2023). Peran Komitmen Organisasi dalam Memediasi Pengaruh Budaya Organisasi terhadap Kinerja Organisasi. Jurnal Administrasi Bisnis, 14(2), 120–132.

Septiani, I., Solehudin, S., & Gunardi, S. (2024). Hubungan Komitmen Organisasi dan Beban Kerja dengan Kinerja Perawat di RSUD Kembangan Tahun 2024. Calory Journal: Medical Laboratory Journal, 2(3), 122–133. https://doi.org/10.57213/caloryjournal.v2i3.371

Sibarani, P. S. S. (2025). Pengaruh Corporate Social Responsibility Terhadap Kinerja Perusahaan. Jalak: Jurnal Akuntansi Lancang Kuning, 3(2), 93–98.

Stark, H. P., Smith, R. W., & Carter, N. T. (2025). Organizational Commitment Profiles and Employee Well-Being: Exploratory and Confirmatory Latent Profile Analyses. Occupational Health Science, 9(3), 639–673. https://doi.org/10.1007/s41542-025-00225-2

Suryandari, N. N. A., Endiana, I. D. M., Susandya, A., & Apriada, K. (2021). The role of employee ethical behavior and organizational culture in preventing fraud at the LPD. PalArch’s Journal of Archaeology of Egypt/Egyptology, 18(08), 916–929.

UTARI, N. I., & Suartana, I. W. (2024). Pengaruh Penerapan Prinsip Gcg, Komitmen Organisasi, Dan Budaya Tri Hita Karana Terhadap Kinerja Keuangan LPD. E-Jurnal Akuntansi, 34(8), 2113.

Wahyuni, N. K. G., Gama, A. W. S., & Astiti, N. P. Y. (2021). Pengaruh Tri Hita Karana Terhadap Kinerja Karyawan Dengan Budaya Organisasi Sebagai Variabel Intervening Pada Saraswati Garment. MAS: Jurnal Ekonomi, Manajemen Dan Bisnis, 2(2). https://doi.org/10.36733/emas.v2i2.1668

Waluyo, G. R. T., & Swasti, I. K. (2024). Pengaruh Motivasi dan Budaya Organisasi terhadap Kinerja Karyawan melalui Komitmen Organisasi pada PT Pos Indonesia Kebonrojo Surabaya. JIIP - Jurnal Ilmiah Ilmu Pendidikan, 7(10), 11705-11709. https://doi.org/10.54371/jiip.v7i10.5152

Wiyono, D., Dewi, D. A., Ambiapuri, E., Parwitasari, N. A., & Hambali, D. S. (2025). Strategic ESG-Driven Human Resource Practices: Transforming Employee Management for Sustainable Organizational Growth. arXiv preprint. https://doi.org/10.48550/arXiv.2505.08201

Wrespatiningsih, H. M., Mahyuni, L. P., & Nasional, U. P. (2022). Praktik Green Banking Dalam Memediasi Pengaruh Corporate Social Responsibility Terhadap Kinerja Perusahaan Perbankan. Jurnal Akuntansi Berkelanjutan Indonesia, 5(1), 29–44. https://doi.org/10.32493/JABI.v1i1.y2022.p29-44

Downloads

Published

2026-09-13

How to Cite

Ningsih, L. K., Raghu Natha, I. N. A., Yudi Prastiwi, N. L. P. E., & Eddy Supriyadinata Gorda, A. A. N. (2026). Implementation Of Tri Hita Karana Culture and Corporate Social Responsibility (CSR) Through Organizational Commitment to Improve Organizational Performance at PERUMDA Air Minum Tirta Hita Buleleng. International Journal of Management Science and Information Technology, 6(2), 2449-2458. https://doi.org/10.35870/ijmsit.v6i2.8105

Most read articles by the same author(s)