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All Journal Jurnal Manajemen Teknologi Jurnal Akuntansi Profesi Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Ekonomi Islam Jurnal Ilmiah Wahana Akuntansi Jurnal Riset Akuntansi Politala Telaah Bisnis Accounting and Finance Studies Journal of Economics Research and Policy Studies Jurnal Ekonomi Islam Jurnal Kebijakan Pembangunan
Muhammad Helmi Falah
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Ekonomi Biru, Pertumbuhan Biru, dan Keadilan Sosial: Perspektif Akuntansi Falah, Muhammad Helmi; Aptasari, Fety Widianti
Jurnal Ilmiah Wahana Akuntansi Vol. 20 No. 1 (2025): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.20.015

Abstract

This study aims to explore the need for accounting system reform in the context of coastal and marine development based on the principles of the Blue Economy to promote socio-ecological justice. Using a literature review method, the research analyzes various alternative accounting approaches capable of capturing the social, cultural, and ecological dimensions of marine development. The core emphasis lies in the importance of integrating full-cost accounting, natural capital accounting, and social return on investment (SROI), as well as the active involvement of local communities in the documentation and evaluation processes of coastal projects. The findings reveal that conventional accounting approaches fail to represent the inequities in the distribution of development benefits and burdens, highlighting the need for more inclusive and participatory methods to address these gaps. This study recommends the adoption of a more holistic and justice-based accounting system as a tool for fair, transparent, and sustainable reporting in coastal and marine development projects.
ISLAMIC ACCOUNTING AS A SOLUTION TO ANTHROPOCENTRISM IN COASTAL ENVIRONMENTAL AND ECONOMIC MANAGEMENT Aptasari, Fety Widianti Aptasari; Falah, Muhammad Helmi; Adha, Rishan; Jumaedi, Jumaedi
Ekonomi Islam Vol. 16 No. 2 (2025): Jurnal Ekonomi Islam Fakultas Agama Islam UHAMKA
Publisher : Universitas Muhammadiyah Prof DR HAMKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/jei.v16i2.17961

Abstract

Research aims: This study aims to analyze the application of Islamic-based accounting principles as an alternative approach to anthropocentrism in managing the environment and coastal economic systems. Design/Methodology/Approach: This research employs a qualitative approach through case studies in several Indonesian coastal communities. Data were collected through in-depth interviews, observations, and document analysis, and then interpreted to identify Islamic values relevant to sustainable accounting practices. Research findings: The findings reveal that the application of Islamic principles such as amanah (responsibility), mizan (balance), and the prohibition of israf (excessiveness) can shift the paradigm of resource management from short-term profit orientation toward ecological and social sustainability. This approach has the potential to reduce coastal environmental degradation and enhance the welfare of local communities. Theoretical Contribution/Originality: This study proposes a conceptual framework of Islamic-based accounting as an alternative to the conventional accounting model that tends to be anthropocentric, thereby expanding the discourse on sustainability accounting from an Islamic value-based perspective. Practitioners/Policy Implications: The findings may serve as a foundation for policymakers and practitioners in designing fair and sustainable accounting policies for coastal environmental and economic management based on Islamic ethical principles. Research Limitations/Implications: This study is limited to the local context of Indonesian coastal areas; further research is needed to examine the applicability of the proposed model in different social and economic settings.
ISLAMIC ACCOUNTING AS A SOLUTION TO ANTHROPOCENTRISM IN COASTAL ENVIRONMENTAL AND ECONOMIC MANAGEMENT Aptasari, Fety Widianti Aptasari; Falah, Muhammad Helmi; Adha, Rishan; Jumaedi, Jumaedi
Ekonomi Islam Vol. 16 No. 2 (2025): Jurnal Ekonomi Islam Fakultas Agama Islam UHAMKA
Publisher : Universitas Muhammadiyah Prof DR HAMKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/jei.v16i2.17961

Abstract

Research aims: This study aims to analyze the application of Islamic-based accounting principles as an alternative approach to anthropocentrism in managing the environment and coastal economic systems. Design/Methodology/Approach: This research employs a qualitative approach through case studies in several Indonesian coastal communities. Data were collected through in-depth interviews, observations, and document analysis, and then interpreted to identify Islamic values relevant to sustainable accounting practices. Research findings: The findings reveal that the application of Islamic principles such as amanah (responsibility), mizan (balance), and the prohibition of israf (excessiveness) can shift the paradigm of resource management from short-term profit orientation toward ecological and social sustainability. This approach has the potential to reduce coastal environmental degradation and enhance the welfare of local communities. Theoretical Contribution/Originality: This study proposes a conceptual framework of Islamic-based accounting as an alternative to the conventional accounting model that tends to be anthropocentric, thereby expanding the discourse on sustainability accounting from an Islamic value-based perspective. Practitioners/Policy Implications: The findings may serve as a foundation for policymakers and practitioners in designing fair and sustainable accounting policies for coastal environmental and economic management based on Islamic ethical principles. Research Limitations/Implications: This study is limited to the local context of Indonesian coastal areas; further research is needed to examine the applicability of the proposed model in different social and economic settings.
Co-Authors Aptasari, Fety Widianti Aptasari, Fety Widianti Aptasari Budiman Budiman Dian Prihadyanti Fety Widianti Aptasari Jumaedi, Jumaedi MARDIANA Maulana, Muhammad Akbar Ni Putu Ari Aryawati Putri, Baiq Krisnina Maharani Rishan Adha