Indonesian Journal of Sustainability Accounting and Management
Vol. 8 No. 1 (2024): June 2024

Roundtable on Sustainable Palm Oil Certification: Advancing Sustainability through Phenomenology Studies of Transcendent Auditing Practices

Andi Irfan (Doctoral Program of of Accountancy Science, Faculty of Economics and Business, Universitas Brawijaya Malang, Indonesia
Department of Accountancy, Faculty of Economics and Social Science UIN Sultan Syarif Kasim Riau Indonesia)

Iwan Triyuwono (Doctoral Program of Accountancy Science, Faculty of Economics and Business Universitas Brawijaya Malang, Indonesia)
Ali Djamhuri (Doctoral Program of Accountancy Science, Faculty of Economics and Business Universitas Brawijaya Malang, Indonesia)
Aji Dedi Mulawarman (Doctoral Program of Accountancy Science, Faculty of Economics and Business Universitas Brawijaya Malang, Indonesia)



Article Info

Publish Date
30 Jun 2024

Abstract

This research focuses on the examination of the Roundtable on Sustainable Palm Oil (RSPO) certification, which strives to save the environment while maintaining the economic advantages of palm oil plants by using sustainable methods. The research technique used in this study include conducting interviews and focus group discussions with stakeholders engaged in the RSPO audit, as well as evaluating data from the RSPO website in conjunction with up-to-date academic literature. The results indicate that several principles confirmed in the RSPO audit are in accordance with transcendent ideals included in the Quran. These principles specifically address the negative impact on the environment, as described in Q.S Ar-Rum 42, which states: "Damage has occurred on land and at sea due to the actions of human beings; Allah may make them experience a portion of the consequences of their actions, so that they may learn from it." In addition, the unregulated use of chemical fertilizers on plantations starkly contrasts with the environmental deterioration caused by these activities. There are also concerns about the possible negative effects that badly managed plantations, especially those situated in communities, might have on human existence in the future.

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Journal Info

Abbrev

ijsam

Publisher

Subject

Description

Indonesian Journal of Sustainability Accounting and Management (IJSAM) is a peer-reviewed journal publishing high-quality, original research and published biannually (June and December) by Universitas Pasundan, Indonesia. IJSAM emphasizes the linkages between these environmental issues and social ...