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All Journal INVOICE : JURNAL ILMU AKUNTANSI Kasta: Jurnal Ilmu Sosial, Agama, Budaya dan Terapan
Marwah Yusuf
Sekolah Tinggi Ilmu Ekonomi Makassar Bongaya, Makassar, Indonesia
Economics, Econometrics & Finance Education

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The Meaning of Sustainability Accounting: An Accountant's Perspective in Practice and Professional Values Hasruddin; Marwah Yusuf; Yudi Akhmad Sadeli
KASTA : Jurnal Ilmu Sosial, Agama, Budaya dan Terapan Vol. 6 No. 1 (2026): April
Publisher : Lembaga Bale Literasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58218/kasta.v6i1.2463

Abstract

This research aims to uncover the meaning of sustainable accounting as experienced and lived by the accountant of the dam construction project within the scope of PT. Nindya Karya. This research uses an interpretive paradigm with Husserl's transcendental phenomenological approach to understand the conscious experience of accountants in interpreting sustainability accounting practices. Data was obtained through in-depth interviews with project accountants and analyzed through a phenomenological reduction process that included the identification of noema, noesis, intentionality, and the essential meaning of experience. The results of the study show that sustainability accounting practices in construction projects are not only understood as a formal reporting mechanism, but as a professional practice that functions to maintain the financial order of projects, bridge the reality of construction work with the representation of figures in financial statements, and integrate social and environmental dimensions through the project budgeting system. Accountants interpret sustainability accounting as a professional compass that helps navigate the tension between the demands of project efficiency and responsibility to society and the environment. Integrity, professional responsibility, and moral awareness of development impacts are key values that shape sustainability accounting practices in the experience of project accountants. This research contributes to the development of sustainability accounting literature by presenting a phenomenological perspective that places accountants as reflective actors in negotiating sustainability values in the midst of infrastructure project dynamics.
Environmental Prevention Cost Through Siri’ na Pacce: An Ethnomethodological Study of Environmental Accounting Practices in Indonesia Peni Hendarti; Marwah Yusuf; Dahniyar Daud
Invoice : Jurnal Ilmu Akuntansi Vol. 8 No. 2 (2026): September 2026
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/frhjhg55

Abstract

This study examines the meaning of Environmental Prevention Cost as understood and practiced by workers and management at PT Karya Rappo Indonesia through the cultural lens of Siri’ na Pacce. Using an interpretive paradigm and an ethnomethodological approach, data were collected through in-depth interviews, observations, and documentation involving management, finance/accounting personnel, and production workers. Data were analyzed using indexicality, reflexivity, and contextuality to explore how organizational actors construct and enact the meaning of environmental prevention costs in everyday practices. The findings indicate that Environmental Prevention Cost is not merely perceived as an operational expenditure but as a mechanism for maintaining production quality, organizational dignity, and environmental responsibility. Management interprets prevention costs as a strategic investment for sustainability, while workers enact them through preventive practices such as material sorting, raw material cleaning, equipment maintenance, workplace sanitation, and residue control. The values of Siri’ reinforce prevention as a form of preserving self-respect and organizational honor, whereas Pacce promotes empathetic responsibility toward communities and the environment affected by business activities. This study contributes to environmental and sustainability accounting literature by demonstrating that environmental prevention costs extend beyond economic and technical considerations and are socially constructed through local cultural values. The findings advance socio-cultural perspectives in accounting by highlighting how indigenous values shape environmental accountability and sustainability practices within organizational settings.
Environmental Prevention Cost Through Siri’ na Pacce: An Ethnomethodological Study of Environmental Accounting Practices in Indonesia Peni Hendarti; Marwah Yusuf; Dahniyar Daud
Invoice : Jurnal Ilmu Akuntansi Vol. 8 No. 2 (2026): September 2026
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/frhjhg55

Abstract

This study examines the meaning of Environmental Prevention Cost as understood and practiced by workers and management at PT Karya Rappo Indonesia through the cultural lens of Siri’ na Pacce. Using an interpretive paradigm and an ethnomethodological approach, data were collected through in-depth interviews, observations, and documentation involving management, finance/accounting personnel, and production workers. Data were analyzed using indexicality, reflexivity, and contextuality to explore how organizational actors construct and enact the meaning of environmental prevention costs in everyday practices. The findings indicate that Environmental Prevention Cost is not merely perceived as an operational expenditure but as a mechanism for maintaining production quality, organizational dignity, and environmental responsibility. Management interprets prevention costs as a strategic investment for sustainability, while workers enact them through preventive practices such as material sorting, raw material cleaning, equipment maintenance, workplace sanitation, and residue control. The values of Siri’ reinforce prevention as a form of preserving self-respect and organizational honor, whereas Pacce promotes empathetic responsibility toward communities and the environment affected by business activities. This study contributes to environmental and sustainability accounting literature by demonstrating that environmental prevention costs extend beyond economic and technical considerations and are socially constructed through local cultural values. The findings advance socio-cultural perspectives in accounting by highlighting how indigenous values shape environmental accountability and sustainability practices within organizational settings.
Co-Authors Dahniyar Daud Hasruddin Peni Hendarti Yudi Akhmad Sadeli