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Journal : Journal of Applied Finance

INTEGRATION OF NYADRAN VALUES IN SUSTAINABILITY ACCOUNTING BASED ON BARBOUR PERSPECTIVE Junjunan, Mochammad Ilyas; Jannah, Binti Shofiatul; Buchori, Imam
Journal of Applied Finance and Accounting Vol. 12 No. 1 (2025): Publish on June 2025
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v12i1.12946

Abstract

The Nyadran tradition, a Javanese cultural practice rooted in religious and spiritual values, serves as a metaphorical lens to expand the sustainability accounting paradigm. Using Ian G. Barbour's four perspectives framework—conflict, independence, dialogue, and integration—this study adopts a literature review approach to Nyadran analyse how the Nyadran tradition can enrich sustainability accounting. The findings reveal that Nyadran embodies core values such as ecological harmony, social responsibility, and respect for nature, which resonate deeply with the principles of sustainability. The dialogue and integration perspectives play a pivotal role in bridging the apparent gap between the spiritual essence of Nyadran and the quantitative, data-driven nature of sustainability accounting. Narratives embedded within the Nyadran tradition offer profound insights into sustainability practices, adding depth and meaning to sustainability reporting. In turn, sustainability accounting frameworks can empirically highlight the positive impacts of Nyadran cultural practices on environmental and social well-being. The implications of this research extend beyond traditional paradigms, advocating for the inclusion of moral and spiritual dimensions in sustainability accounting. By integrating Nyadran values, the framework adopts a more holistic approach, emphasising not only environmental and economic aspects but also ethical and spiritual considerations. The study’s novelty lies in its innovative combination of cultural narratives with sustainability accounting, paving the way for a more inclusive and meaningful understanding of sustainability in diverse cultural contexts.
Co-Authors Agung Dwi Astuti, Setyani Agung Laksono Jati Agung Sugiri Agus Sugianto Ainurrohman, Ahmad Miftah Ajeng Tita Nawangsari Aji Prasetyo, Aji Aliyani Firdaus, Safir Aliyani Firdaus, Safira Arif Sudarmanto, Arif Aripratiwi, Ratna Anggraini Arlina, Agustin Mila Arsiadi Wisnu Hapsoro Asri Sawiji Atik Munggiarti Dara Zaiyana Denny Maulana Ardiansyah Dian Permata Sari Dinilla Husna Djoko Indrosaptono Eko Ihsanto Elina, Riskiana Erma Fitria Rini Fadilah Ilham, Igo Faizah, Nuraimmatul Gilang Rizki Ramadhan Hanandi Prabowo Hidayat, Ahmad Agus Hidayat, Moh. Helmi Holi Bina Wijaya Ikfi Maryama Ulfa Indah Saraswati Indraya Kusyuniadi Jannah, Binti Shofiatul Joesron Alie Syahbana Joko Susilo Junjunan, Mochammad Ilyas Kareza Ahmad Katrina Doris Meliana, Katrina Doris Kusuma, I Made Bagus Nara Lalu Akhmad Farhan Lating, Ade Irma Suryani Mahyeda, Afden Mailendra, Mailendra Marsista Buana Putri, Marsista Buana Maryono Maryono Mohamad Bagir Mohammad Bugy Ardhytio Yusuf Mohammad Dliyaul Muflihin Mohammad Rafli Muflihin, Mohammad Muhammad Nur Sadewo Muhammad Rizki Ashari Murtanti Jani Rahayu Murtanti Jani Rahayu Mussadun Mussadun Mussadun Mussadun Musyary, Muhammad Daffa Ni Made Dwi Sulistia Budhiari, Ni Made Dwi Sulistia Ningtias, Novia Siswari Nur Hanifah Nurhidayati, Ely Nurpermas, Siti Okto Risdianto Manullang Permata MS, Ayu Putri Pramitasari, Angrenggani Priono, Lina Ambarwati Putri Aqidah, Liza Rahardian, Andiri Rahayu, Hastanti Agustin Rahmat Tri Insani Rakyan Paksi Nagara Retno Widjajanti Rima Mustika Rina Kurniati Rizkhi Rizkhi Rizki Putri Amanda Romaisyah, Luqita Roosna Maryani Octaviana Adjam Rosnaeni Rosnaeni, Rosnaeni Rufia Andisetyana Putri Rufia Andisetyana Putri Sa’diah, Rohmatus Sahrizal, Achmad Badri Andry Salsabila, Unik Hanifah Sam'ani Intakoris Sa’diah, Rohmatus Sejati, Anang Wahyu Setiowati, Catur Silviani Junita Subadi Subadi Sudarno Sudarno Sugiono Soetomo Sugiono Soetomo Sukamto Sukamto Susanto, Febry Fabian Suzanna Ratih Sari Vicky Rasyiid Maulana Wahyudi, Noor Wakhidah Kurniawati Yudi Basuki Zahra Ratu Aziza Zaim, Zaflis