摘要：Quardrangle Bottom Line (QBL) in “Spiritual Performance” Sustainability Reporting Practice Dimension. Business organization as an entity has a main priority to obtain profi t. Economic aspect is regarded more dominant than social and environmental aspects, and will result in ecology balance disturbance or “Environmental Crisis”. The purpose of this research is to identify various phenomenon in a business entity to present ‘Sustainability Reporting’ as an essential need. Phenomenology is used in this research. The results of this research can be presented as Quadrangle Bottom Line Concept where economic performance, social and environ mental performance will not be achieved if spiritual performance dimension has not yet been caugh.
其他摘要：Quardrangle Bottom Line (QBL) dalam Praktik Sustainability Reporting Dimensi “Spiritual Performance”. Organisasi bisnis sebagai suatu entitas memiliki tujuan utama mendapatkan laba. Aspek ekonomi dipandang lebih dominan daripada aspek-aspek sosial dan lin
关键词：sikap dan perilaku positif; pejabat pengelola APBD; aset daerah
