Blue Accounting and Sustainability

Syah, Sultan; Saraswati, Erwin; Sukoharsono, Eko Ganis; Roekhudin, .

doi:10.2991/aebmr.k.200606.085

Cited by 3 publications

(3 citation statements)

References 15 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…Blue accounting focuses on the life of marine ecosystems, which cover 72% of the entire planet Earth. Blue accounting has highlighted sustainability, which means meeting the needs of the present generation without forgetting the future generations [5].…”

Section: Resultsmentioning

confidence: 99%

Blue Accounting to Enhance the Quality of Sustainability Report

Rahmayanti

Sari

2023

The 5th International Conference on Vocational Education Applied Science and Technology 2022

View full text Add to dashboard Cite

show abstract

Section: Resultsmentioning

confidence: 99%

Blue Accounting to Enhance the Quality of Sustainability Report

Rahmayanti

Sari

2023

The 5th International Conference on Vocational Education Applied Science and Technology 2022

View full text Add to dashboard Cite

show abstract

“…Hasil penelitian Aruga & Wakamatsu (2018) menjelaskan bagaimana motivasi altruisme dapat mempengaruhi perilaku konsumen terhadap pangan makanan laut yang diproduksi di daerah pembangkit listrik tenaga nuklir. Penelitian Syah et al, (2020b) memfokuskan kajian blue accounting pada transportasi laut. Selanjutnya, penelitian Syah et al, (2023) mengkaji praktik blue accounting pada penanganan limbah plastik menjadi nol.…”

Section: Pendahuluanunclassified

Bagaimana Praktik dan Makna Blue Accounting Bagi Bisnis Wisata di Teluk Tomini dalam Studi Etnometodologi?

Amaliah,

Badu,

Kanon

et al. 2024

WRA

View full text Add to dashboard Cite

Purpose: -This study aims to explore the practice and meaning of blue accounting in special interest tourism businesses in Tomini Bay. Design/methodology/approach -This research is a qualitative study using ethnomethodology as its method. Data were collected through observation, interviews and focus group discussions (FGDs). The stages of data analysis follow ethnomethodological rules, including data reduction, data presentation, indexicality, reflexivity and conclusion drawing. Findings -The results showed that blue accounting implemented by the tourism awareness group is an effort of environmental sustainability. The application of accounting is carried out in the form of simple financial records, accountability to God, humans and nature. The meaning of blue accounting practice leads to the fulfillment of business information for internal and external parties. Blue accounting implies that accounting is practiced according to needs, coastal environmental protection, economic, ecological, social and cultural sustainability. The cultural value of togetherness (huyula) is the main determining factor in the implementation of blue accounting. Originality/value -the existence of cultural values is able to influence the practice of blue accounting, so that it plays a maximum role in maintaining the financial, ecological and social stability of a community organization. Research limitations/implications -provides confidence that blue accounting practices are built on the basis of cultural and spiritual values inherent in the soul of the community, in addition to economic, social and environmental values. Belief in cultural and spiritual values can be a strength for the coastal tourism sector to further improve the capacity to manage its business through the application of blue accounting.

show abstract

“…Green accounting and blue accounting memiliki fokus yang sama yaitu menyoroti mengenai sustainability. Salah satu fokus blue accounting adalah transportasi laut (Syah et al 2020).…”

unclassified

Blue Accounting Dan Resolusi Penanganan Limbah Plastik

Syah

Syah²,

Khairin

et al. 2023

JIAKu (Jurnal Ilm. Akunt. dan Keuangan)

View full text Add to dashboard Cite

Tujuan dari penelitian ini adalah untuk memberikan pemahaman tentang peran akuntansi biru dalam mengubah sampah plastik menjadi energi yang ramah lingkungan untuk memenuhi kebutuhan manusia. Penelitian ini menggunakan metode kualitatif dengan pendekatan ekofenomenologi. Data diperoleh melalui observasi, dokumentasi, dan kegiatan sehari-hari. Penelitian ini memberikan solusi untuk mengatasi permasalahan sampah plastik di laut. Selain itu, sampah plastik dapat menghasilkan bahan bakar minyak dengan komposisi sampah plastik masing-masing 10 kg, menghasilkan 6 liter solar, 2 liter bensin dan 2 liter bahan bakar memberikan solusi atas kesulitan bahan bakar yang dialami nelayan. Penerapan penelitian ini bermanfaat bagi kemajuan akuntansi lingkungan. Adapun kebaruan/orisinalitas penelitian ini mampu mengatasi permasalahan sampah plastik menjadi nol. Dengan mengubah sampah menjadi bahan bakar minyak setidaknya ada tiga hal yang teratasi, yaitu masalah sampah plastik yang berkurang, mengatasi permasalahan kelangkaan bahan bakar minyak khususnya untuk nelayan, dan menghasilkan nilai ekonomi bagi masyarakat. Kesimpulan yang dapat diambil adalah bukan hanya daratan yang harus dijaga tetapi lautan juga harus dijaga.

show abstract

Blue Accounting and Sustainability

Cited by 3 publications

References 15 publications

Blue Accounting to Enhance the Quality of Sustainability Report

Blue Accounting to Enhance the Quality of Sustainability Report

Bagaimana Praktik dan Makna Blue Accounting Bagi Bisnis Wisata di Teluk Tomini dalam Studi Etnometodologi?

Blue Accounting Dan Resolusi Penanganan Limbah Plastik

Contact Info

Product

Resources

About