International Journal of Social Science and Business
Vol. 9 No. 3 (2025): August

Sustainability Accounting in the Bantengan Community: Integrating the Triple Bottom Line with Local Government Support

Sopanah, Ana (Unknown)
Bahri, Syamsul (Unknown)
Sulistyan, Riza Bahtiar (Unknown)
Khasanah, Midhatul (Unknown)



Article Info

Publish Date
02 Oct 2025

Abstract

The purpose of this research to explores sustainability accounting within the Bantengan traditional art community by utilizing the Triple Bottom Line (TBL) framework, which are economic, social, and environmental aspects. It reveals that the Bantengan community possesses informal and culturally specific financial practices that reflect their local values. Despite the absence of formal accounting systems, the community engages in self-help initiatives, show an awareness of financial sustainability through collective social actions like mutual support and environmental preservation. This research highlighted the necessity for collaboration between the Bantengan community and their local government. The current collaboration tends to be more bureaucratic, lacking ongoing technical assistance. The findings indicate a significant potential to integrate local wisdom into sustainable practices, which can enhance community resilience and help preserve cultural heritage. The research recommends that participatory governance models be established, allowing community members to engage actively in decision-making. This approach fosters ownership and accountability in sustainability efforts, finally supporting both cultural preservation and the financial viability of the Bantengan tradition.

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Journal Info

Abbrev

IJSSB

Publisher

Subject

Social Sciences

Description

International Journal of Social Science and Business (IJSSB) is an open access, peer-reviewed and refereed journal published by Universitas Pendidikan Ganesha (Undiksha), Indonesia. The main objective of IJSSB is to provide an intellectual platform for the international scholars. IJSSB aims to ...