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All Journal Jurnal Teknologi Perikanan dan Kelautan Marine Fisheries: Jurnal Teknologi dan Manajemen Perikanan Laut ILMU KELAUTAN: Indonesian Journal of Marine Sciences Saintek Perikanan : Indonesian Journal of Fisheries Science and Technology Jurnal Perikanan dan Kelautan The Journal of Experimental Life Sciences (JELS) Journal of Innovation and Applied Technology Research Journal of Life Science Journal of Environmental Engineering and Sustainable Technology Habitat Jurnal Kelautan Tropis JFMR (Journal of Fisheries and Marine Research) Jurnal Perikanan Universitas Gadjah Mada Jurnal Penelitian Perikanan Indonesia PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Jurnal Lemuru : Jurnal Ilmu Perikanan dan Kelautan Indonesia Jurnal Pengabdian Masyarakat (ABDIRA) Journal of Fish Health Journal of Fisheries & Marine
Ledhyane Ika Harlyan
Departemen Pemanfaatan Sumberdaya Perikanan Dan Kelautan, Fakultas Perikanan Dan Ilmu Kelautan, Universitas Brawijaya, Malang, Jawa Timur, Indonesia
Aerospace Engineering Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Public Health 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 Abu Bakar Sambah, Abu Bakar Adrian Sakti Gangsar Pinilih Agustin, Rizky Fadilla Akbar, Hidayatul Aisytu Nurul Ali Muntaha Almawadah, Yulia Ainun Andi Khofifah Nurfadillah Arifin, Sunanto Atsuhiko Isobe Bambang Semedi Daduk Setyohadi Danu Setia Wardana Darmawan Ockto Sutjipto Darmawan Ockto Sutjipto Defri Yona Dewa Gede Raka Wiadnya Dewa Gede Raka Wiadnya Dhira Kurniawan Diana Arfiati Diana Ningrum, Diana Diza, Novia Fara Dwi Retnowati Dwi Setijawati Dyah Ajeng Pitaloka Eko Sulkhani Yulianto Evitantri, Mangesti Reza Farisa Mardiana Rahma Feni Iranawati Feni Iranawati, Feni Fransisca Sariuli Tobing Fuad Fuad Fuad, M.Arif Zainul Fuad, Mochamad Arif Zainul Gatut Bintoro Hidayati, Nurin Imam Subali Iranawati, Feny Kartikaningsih, Hartati Kasitowati, Rarasrumdyah Kusuma, Andre Laila Lathif, Adib Hisyam Lazimatun Nazifah Lee, Ming-An Lianingrum, Yulis Dwi Mahsuna, Inna Rohmatul Mangesti Reza Evitantri Masdian, Nuril Haq Bilqishima Maulana, Almaas Zain Mihrobi Khalwatu Rihmi Mochamad Arif Zainul Fuas Muammar Kadhafi Muh. Arif Rahman Muhammad Arif Rahman Mulyanto Oktavia, Yoan Prasetio, Rachmat Ramadhan Prastica, Brillian Pudji Purwanti Putra, Valeryan Ramana Rahman, Muhammad Arif Rahmanissa, Aulia Intan Rahmawati, Andira Rani Ekawaty Rhomadona, Wakhit Rihmi, Mihrobi Khalwatu Riska Oktaviana Saputri, Rengga Retno Laila Sari, Wahida Kartika Shobriyyah Afifah Nabilah Siti Nur Khabibah Sukandar Sukandar Sunardi Sunardi Sunardi, Sunardi Supapong Pattarapongpan Syarifah Hikmah Julinda Sari Syarifah Hikmah Julinda Sari Syarifah Hikmah Julinda Sari Syarifah Hikmah Julinda Sari Syarifah Hikmah Julinda Sari, Syarifah Hikmah Tantowi Joan Fauzi TIWI NURJANNATI UTAMI Tri Djoko Lelono Tumulyadi, Agus Vita Rumanti Kurniawati Wahida Kartika Sari Wahida Kartika Sari Wakhit Rhomadona Wardhani, Niken Hendrakusma Wirastika Adhihapsari Yanida Azhari Julianinda Yasinta Rahmaningtyas Yulis Fitriani Yuniar Ponco Prananto Zahra, Afifah Zainal Fanani