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All Journal ILMU KELAUTAN: Indonesian Journal of Marine Sciences Jurnal Perikanan dan Kelautan Jurnal Mahasiswa Pemanfaatan Sumberdaya Perikanan dan Kelautan Research Journal of Life Science Journal of Environmental Engineering and Sustainable Technology Habitat JURNAL IPTEKS PEMANFAATAN SUMBERDAYA PERIKANAN JFMR (Journal of Fisheries and Marine Research) Jurnal Kelautan dan Perikanan Terapan (JKPT) Samakia: Jurnal Ilmu Perikanan Journal of Aquaculture Science Jurnal Lemuru : Jurnal Ilmu Perikanan dan Kelautan Indonesia Jurnal Pengabdian Masyarakat (ABDIRA) Fish Scientiae : Jurnal Ilmu-Ilmu Perikanan dan Kelautan Journal of Fish Health
Tri Djoko Lelono
Faculty Of Fisheries And Marine Science, Brawijaya University
Aerospace Engineering Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Energy Engineering Environmental Science Immunology & microbiology Languange, Linguistic, Communication & Media Mechanical Engineering Medicine & Pharmacology Nursing Social Sciences Other

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Journal : Habitat

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The Scenarios for Sustainability of Vannamei (Litopenaeus vannamei) Aquaculture Through Environmental Management Accounting Utami, Tiwi Nurjannati; Mulyanto; Wardhani, Niken Hendrakusma; Setijawati, Dwi; Iranawati, Feny; Lelono, Tri Djoko; Harlyan, Ledhyane Ika; Agustin, Rizky Fadilla
HABITAT Vol. 36 No. 2 (2025): August
Publisher : Department of Social Economy, Faculty of Agriculture , University of Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.habitat.2025.036.2.9

Abstract

There is increasing awareness of the importance of sustainability in aquaculture, however, research that explicitly integrates accounting with environmental information in decision-making remains relatively unexplored. Sumenep Regency in East Java is one of the largest producers of vannamei shrimp with high economic value. This research was conducted at a vannamei shrimp farming company in the area. This company uses a semi-intensive system and has made efforts to care for the environment, but has not fully integrated environmental aspects into its financial support. It has the potential to hurt sustainability. Environmental management accounting is an accounting approach that integrates environmental information into the company's accounting system, to support better decision-making in terms of environmental and economic performance. This study aims to design a scenario for the sustainability of aquaculture vanname shrimp (Litopenaeus vannamei) business through environmental management accounting in the company Sumenep Regency. The data are collected through interviews, observation, and documentation. It employs prospective analysis of SMIC-Prob based on probability with subjective probability. It is used to compute the probability of the event. This study uses probability sampling. The experts are top manager, middle managers in production and finance, local government, and researchers in fishery agribusiness. This study shows that the primary scenario recommendation for the sustainability of vanname shrimp farming is integrated environmental management in accounting. Meanwhile, the government needs to support them to apply it through socialization, regulation, and educating/training about it.
Co-Authors Abu Bakar Sambah Agus Tumulyadi Agus Tumulyadi Agustin, Rizky Fadilla Aisyah, Berdita Nur Aisyiyah Nurmarina Bestari Akbar, Hidayatul Aisytu Nurul Ali Muntaha Almawadah, Yulia Ainun Amanda Rifan Fathoni Andik Isdianto Anung Widodo Arief Setyanto Arief Setyanto Asadi, M. Arif Asmirijal, Amrey Syahnur Bambang Semedi Daduk Setyohadi Darmawan Ockto Sutjipto Darmawan Ockto Sutjipto Darmawan Okto Sutjipto Destiana Hermanita Dewa Gede Raka Wiadnya Dewa Gede Raka Wiadnya Dhea, Luthfia Ayu Didik Rudianto Diza, Novia Fara Dwi Setijawati Edi Susilo Eko Sulkhani Yulianto Eko Sulkhani Yulianto Fathah, Aulia Lanudia Fetriyani Fetriyani Fuad Fuad Gatut Bintoro Hadiyah, Lisa Nur Hanifa Ramadhani Hasan Syaiful Rizal Hidayah, Lisa Nur Iranawati, Feny Irianies Cahya Gozali Irwan Jatmiko Ismaningsih, Indri Sari Jati Batoro Kristina Marsela Ledhyane Ika Harlyan Lee, Ming-An Lisa Nur Hidayah Mahiswara, Mahiswara Marsela, Kristina Mendrofa, Suasani Janarti Mihrobi Khalwatu Rihmi Muammar Kadhafi Muh. Arif Rahman Muhammad Arif Rahman Muhammad Ghozaly Salim Muhammad Musa Mulyanto Naufal Hilda Bahtiar Nico Rahman Caesar Nindi Nur Wulandari Nita Hellis Setyowati Nizery, Sefhanissa Puspa Retno Puspitasari, Intan Dwi Putri, Berlania Mahardika Rafif Zul Fahmi Rahman, Muhammad Arif Ramadhanti, Nur Fa'izah Fitri Rihmi, Mihrobi Khalwatu Rosadi Rosadi Sari, Wahida Kartika Setyowati, Nita Hellis Shidqi, Mohammad Hafizh Sunardi Sunardi Sunardi Sunardi Supriatna Supriatna Syarifah Hikmah Julinda Sari Tantowi Joan Fauzi Tawang Firmansyah TIWI NURJANNATI UTAMI Tumulyadi, Agus Utama, Andria Ansri Utami, Ririn Vian Dedi Pratama Waliyuddin, Achmad Wardhani, Niken Hendrakusma Wiadnya, Dewa Gede Raka Widodo, Anung Wildan Alfarizi Wirastika Adhihapsari Wirastika Adihapsari Wulandari, Nindi Nur Yanuhar, Uun Yasinta Rahmaningtyas Zahra, Afifah