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All Journal INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Febriansyah
Akuntansi Sektor Publik, Politeknik Negeri Sambas

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EXPLORATION OF GREEN ACCOUNTING PRACTICES IN INDONESIAN BORDERS BASED ON "BELALEK" CULTURE Pahmi Ardi; Febriansyah; Ananda Siska Rhuzana; Rima Sisna
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 4 No. 1 (2026): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Publisher : Adisam Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.22250300

Abstract

This research examines green accounting practices from the perspective of Belalek cultural values in an oil palm plantation company located in the border area of Sijang Village, Sambas Regency, West Kalimantan. Using a qualitative phenomenological approach with purposive sampling of six informants, data were collected through interviews, observation, and documentation, and analyzed using the interactive model of Miles and Huberman, supported by computational text analysis to strengthen coding traceability. The findings indicate that green accounting practices, encompassing environmental restoration costs, compliance costs, externality disclosure, and social-community costs, have been partially implemented. Restoration and social-community aspects align with Belalek values of responsibility, friendship, peacefulness, and social care, generating legitimacy for the company. However, compliance practices remain reactive, and externality disclosure remains non-transparent, contradicting the Belalek values of honesty and independence, thereby creating a legitimacy gap. This study contributes a novel integration of green accounting with local cultural values through the lens of legitimacy theory, offering practical implications for institutionalizing proactive environmental disclosure and providing a cultural reference for corporate social and environmental responsibility policies in border regions.
Co-Authors Ananda Siska Rhuzana Pahmi Ardi Rima Sisna