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Journal : Journal Economics Technology and Entrepreneur

RECORDING THE HARVEST, CULTIVATING THE FUTURE THROUGH SUSTAINABILITY ACCOUNTING IN CLOVE FARMING Hasnidar, Hasnidar; Pebrianty, Vina Olivia; Samrin, La Ode Muhammad Arfan; Awal, Taufan Sufatriansa; Abdillah, Dzulkifli
Journal Economics Technology And Entrepreneur Vol 4 No 04 (2025): ECOTECHNOPRENEUR : JOURNAL ECONOMICS, TECHNOLOGY AND ENTREPRENEUR
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/ecotechnopreneur.v4i04.1870

Abstract

This study aims to identify the practices of recording and managing the financial results of clove farming, analyze the challenges in implementing sustainability accounting, and propose a simple record-keeping model based on sustainability accounting principles to support the sustainability of farming activities. The research employs a qualitative descriptive method with a case study approach, collecting field data through observation, interviews, questionnaires, and documentation. Data were analyzed thematically to reveal recording patterns, encountered problems, and opportunities for implementing sustainability accounting. The findings show that clove farming in Puu Lawulo Village has significant potential; however, harvest timing and weather conditions greatly influence yield and quality. Farmers’ accounting practices remain simple and seasonal, with no separation between household and farm finances, and without recording biological assets or environmental data. The main obstacles include low accounting literacy, limited access to digital tools, fluctuating clove prices, and the absence of practical recording formats—resulting in financial and environmental management that is still carried out intuitively, without analytical support for sustainability. Therefore, to enhance the effectiveness and sustainability of clove farming, it is necessary to implement a simple and adaptive sustainability accounting model. This study proposes a chart of accounts (COA) framework that includes income, direct costs, agronomy, occupational health and safety (OHS), and assets.
Co-Authors AA Sudharmawan, AA Abdillah, Dzulkifli Abdul Rauf Abyandi, Muhammad Afif Adam, Baqir Muh. Adi Adi Akram, Andi Akram, Andi Muhammad Aksa, Andi Nurul Aldri Frinaldi Ambas, Hamida Amir, Sakinah Andi Asni Andi Mustika Amin Andi Tamsil Aqidah, Aqidah arianti, Artita Arifuddin Arifuddin Arsih, Yulia Ashury, Ashury Aslam, Annisa Paramswary Asrifan, Andi Aswadi, Muhammad Wahyu Awal, Taufan Sufatriansa Azlan Azhari Dali, Nasrullah Darmawijaya Darmawijaya Dian Ratih L Dipoatmojo, Tenri Sayu Puspitaningsih Dody Dharmawan Trijuno, Dody Dharmawan Ecca, Suleha Emilia Susanti Ernaningsih Ernaningsih ESMIRALDA Esmiralda Eti Indarti Fachry Abda El Rahman Fauzan Fauzan . Fitriaman, Fitriaman Fitriani Fitriani Ginanjar , Muh. H. Hastuti Halwia, Siti Anugrah Haniru, Rahmad Haryati Haryati Hasbudin Hasbudin Hatimah, Hatimah Hayati Palesa Hety Budiyanti, Hety Ihsan Ihsan Indryani, Indryani Irmayanti Irmayanti, Irmayanti Ismail Ismail Ismawati Ismawati Jasmin, Jasmin Kamaruddin Kamaruddin Kamawati, Kasmawati Kamruddin, Kamruddin Khaidir Khaidir, Khaidir M Dani Supardan, M Dani Made Ngurah Purnaman, Si Mahdiyyah, Anni Atiqah Mansur, Marni Megasari, Megasari Muh. Irfandy Azis Muhammad Akram, Andi Muhammad Jamal Muhammad Rusdi Muhammad Saenong Mulyati Akib, Mulyati Mustar Mustar, Mustar Najmuddin, Najmuddin Negara, Satria Putra Jaya Ni Wayan Sridani Nitri Mirosea Nugrayanti, Rezhy Nur Indang nur laela Nurdin, Muhammad Yusuf Nurhamdah, Nurhamdah Nursyahraeni, Nursyahraeni NURUL AZIZAH Parmin Pattimura, Muhammad Fatwa Pattola Pebrianti, Vina Olivia Pebrianty, Vina Olivia Prasetyaningrum, Putri Taqwa Purnaman, Si Made Ngurah Purnamayanti, Irma Putra, Windu Unggun Cahya Jalu Raden Mohamad Herdian Bhakti Rahmat, Muhammad Rijal Alim Ramadhan, Andi Muhammad Fuad Romansyah Sahabuddin Safaruddin Salsabila, Aisyah Muthiah Sam Hermansyah Samrin, La Ode Muhammad Arfan Sardini, Sardini Siti Hadijah Sonny Muhammad Ikhsan Mangkuwinata Suci Suci, Suci Sudirman, Muh Sajjaj Sukrang Sukrang, Sukrang sukriadi sukriadi Sulaeman Sulaeman Sulfianti SULFIANTI, SULFIANTI Syaiah Ulat, Muhammad Ali Vargheese, K. J. Wamnebo, Muhammad Ikhsan Windarsari, Wiwin Riski Wirapuspita Wisnuwardani , Ratih Yasir Baedah, Achmad Yati Sumiyati Yuanita Wibowo, Citra Yunitas Sari, Rika Yusdiman, Yusdiman Yushinta Fujaya Yusuf, Satira Zainal Usman