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All Journal Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) JURNAL LENTERA BISNIS Jurnal Ilmiah Edunomika (JIE) Ascarya: Journal of Islamic Science, Culture and Social Studies Jurnal Ekonomi Abdimas Indonesian Journal Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Artificial Intelligence and Digital Business Journal Of Resource Management, Economics And Business (REMICS) Gudang Jurnal Multidisiplin Ilmu Jurnal Pengabdian Masyarakat dan Riset Pendidikan Journal of Business, Accounting and Finance El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam SOCIRCLE : Journal Of Social Community Services Journal of Business Application Journal of Ekonomics, Finance, and Management Studies J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi
Fanji Farman
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Journal : Journal of Business Application

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Refleksi Konsep Akuntansi Lingkungan dari Tradisi Sasi Malawat, Fadli Fendi; Hamizar, Arizal; Farman, Fanji; Pelupessy, Fatmah Watty; Yaman, Afdhal
Journal of Business Application Vol. 3 No. 2 (2024): Journal of Business Application
Publisher : Program Studi Administrasi Niaga STIA Said Perintah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55098/jba.v3.i2.p81-98

Abstract

Abstract: This study aims to reflect on the concept of environmental accounting based on the Sasi tradition, a local wisdom of the Maluku community, to support sustainable natural resource management. The study also explores the integration of cultural and spiritual values into the modern concept of environmental accounting, which is expected to provide solutions to global challenges related to environmental issues. A qualitative method was used with an ethnographic approach to uncover the meanings and values embedded in the Sasi tradition. Data were collected through literature reviews, analysis of customary law documents, and relevant case studies. A multidisciplinary approach combining accounting, anthropology, and ecology was applied to analyze this tradition in the context of sustainability. The analysis was conducted descriptively and interpretatively, highlighting the principles of the Sasi tradition and their relevance in developing more inclusive environmental accounting. The findings show that the Sasi tradition reflects sustainability principles aligned with the triple bottom line theory, encompassing social, economic, and environmental aspects. The spiritual and cultural values in this tradition, such as responsibility to God, nature, and fellow humans, provide a strong conceptual framework for application in environmental accounting.
Co-Authors Adi Santoso Adinegara, Ahmad Andy Afdhal Yaman Ahmad Andy Adinegara Amelia Setiawan ANDY ADINEGARA, AHMAD Arizal Hamizar Ayi Srie Yuniawati Azhari, Ceriska Damayanti, D'liya Dewi Linawati Dina Marlina, Dina Dita Puspitasari Dwi Wahyono dwi wahyono Erpi Rahman Fahrul Alam Masruri Fahrul Alam Masruri Fajar Hari Mulia FENNY KRISDINA, TIANA Hamfri Djajadikerta Indriyani Dwi Lestari Kartika, Tita Kartiwa, Aa Lisna Lisnawati Maharani, Asyifa Ayu Malawat, Fadli Fendi Maman Nurochman Masruri, Fahrul Alam Maya Safira Dewi, Maya Safira Mita Karmila Mita Mutiara Nastiti Rizky Shiyammurti Neni Hajijah Niken Sri Mulyanti Nitha Dwi Afianti Novy Fajriati Nurhayaty, Ety Nurochman, Maman Nusuki, Ina Pelupessy, Fatmah Watty Rahman, Erpi Renalda Adilah Siti Adeni Ristianawati, Yuyun Rostianna, Sherlina Shofia Annisa R Sri Hartono, Sri Tita Kartika Tita Kartika Triadi Ramadani Yayang Kirana Dewi Yulia Maelani Yuniawati, Ayi Srie