Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
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This Author published in this journals
All Journal International Journal of Applied Business and International Management Journal of the Community Development in Asia
Kurniawan Patma
Soegijapranata Catholic University
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Reframing Environmental Accounting Through Indigenous-Based Asset Valuation and Socio-Ecological Integration Kurniawan Patma; Maria Yosephine Dwi Hayu Agustini; Ignasius Dwi Atmana Sutapa
International Journal of Applied Business and International Management Vol 11, No 1 (2026): April 2026
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v11i1.4427

Abstract

Conventional environmental accounting practices still have significant limitations because they mainly emphasize monetary valuation while neglecting the socio-cultural and ecological dimensions embedded in indigenous asset systems. This research aims to develop an indigenous-based asset valuation and environmental accounting model that integrates economic, ecological, and socio-cultural values within indigenous community enterprises. This study employs a mixed-methods approach using Participatory Action Research (PAR), combining qualitative techniques (in-depth interviews, participatory observation, and collective reflection) with quantitative valuation based on the Total Economic Value (TEV) framework. The findings reveal that indigenous assets are perceived as collective socio-ecological trusts, where non-use values, especially existence and bequest values, are central alongside direct and indirect use values. The study proposes an indigenous-based environmental accounting model that generates ecological financial statements covering natural resource assets, social and environmental liabilities, and non-financial reports. This model has practical implications for improving accountability, sustainability, and policy formulation in indigenous economic governance, but it is context-specific and requires adaptation for broader application in different indigenous settings.
Designing Agroecology-Based Environmental Accounting Disclosures Through Agricultural Asset Valuation in Indigenous Community-Owned Business Entities Kurniawan Patma; Ignasisus Dwi Atmana Sutapa; Maria Yosephine Dwi Hayu Agustini
Journal of The Community Development in Asia Vol 8, No 3 (2025): September 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jcda.v8i3.4155

Abstract

This study examines the implementation of agroecology-based environmental accounting disclosures through agricultural asset valuation in indigenous community-owned business entities, focusing on BUMMA Mare in Papua. The objective is to evaluate the recognition, measurement, and disclosure of biological assets and agricultural products under PSAK 241 while integrating environmental accounting principles. A qualitative descriptive method was applied using semi-structured interviews with BUMMA Mare management and analysis of financial documents. Results show that BUMMA Mare manages 1,370 areca nut trees, consisting of 623 productive trees valued at IDR 146,405,000 and 747 immature trees valued at IDR 83,664,000. However, its financial statements have not fully implemented PSAK 241, as biological assets and agricultural products remain unrecognized and undisclosed. Furthermore, December’s harvest produced 15,575 kg with an estimated fair value of IDR 2,323,790,000, yet this was not reported in the statements. The study concludes that incorporating agroecology-based environmental accounting improves transparency, strengthens accountability to indigenous stakeholders, and supports both ecological and financial sustainability. This framework offers practical guidance for similar entities in aligning traditional agricultural practices with modern accounting standards.
Co-Authors Ignasisus Dwi Atmana Sutapa Ignasius Dwi Atmana Sutapa Maria Yosephine Dwi Hayu Agustini