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Nur Sandi Marsuni
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+6285796461067
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JL. SULTAN ALAUDDIN NO.259
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INDONESIA
INVOICE : JURNAL ILMU AKUNTANSI
ISSN : 27146359     EISSN : 27146340     DOI : https://doi.org/10.26618/inv.v3i1
Core Subject : Economy,
Invoice: Journal of Accounting Science has p-ISSN 2714-6359 and e-ISSN 2714-6340 published by the Accounting Study Program, Faculty of Economics and Business, University of Muhammadiyah Makassar, this journal publishes research articles in the field of Accounting Science. This journal publishes research studies using various qualitative and/or quantitative methods and approaches in the field of Accounting. This journal aims to develop concepts, theories, perspectives, paradigms, and methodologies within the scope of accounting which is published twice a year, in March and September. of the Invoice journal includes Financial Accounting (Financial Accounting), Audit Accounting (Auditing), Islamic Financial Accounting, Cost Accounting (Cost Accounting), Management Accounting (Management Accounting), Tax Accounting (Tax Accounting), International Accounting (International Accounting) , Accounting for Non-Profit Institutions (Non-Profit Accounting), Budget Accounting (Budgeting Accounting), Government Accounting / Public Sector (Goverment Accounting), Accounting System (Accounting System) Invoice: Journal of Accounting Science have been singgle reviewed by peer reviewers. The decision to accept or not accept scientific articles in this journal is the right of the Editorial Board based on recommendations from peer reviewers.
Articles 321 Documents
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.