Pesan Bedhaya Banyu Ning Kali Bagi Akuntansi Manajemen Air: Pendekatan Ekofenomenologi

Abstract

The local wisdom of bedhaya banyu ning kali dance to express management accounting of water as the aim of this study, with the qualitative approach of ecophenomenology used. The results of this study make the added value of local wisdom in identifying, recognizing, quantifying, reporting, and guaranteeing information on water, rights and claims, and obligations to water in water accounting. The activity manifests thanks to the perfection of human life for the generosity of the soul over the gift of water as source life. Bedhaya banyu ning kali dances this time provide evidence that the continuity of springs is not a factor in the size and location of water, but it is necessary to include how humans preserve it, as a manifestation of life activities not only today, but forever or hereditary. Embodiments that provide additional information in the GRI 300 sustainability report on Environmental Impacts, especially GRI 303-3 for the sustainability of water use.

Mysticism of Selling Price Hamemayu Hayuning Urip Bebrayan (Kejawen Ethno-Economic Approach)

“…The harmonious relationship makes trading activities not merely to achieve maximum economic profit, but rather a slight profit but continues to exist (ajeg). According to Prasetyo (2015Prasetyo ( , 2020, understanding benefits like this means not rich in material, but his life seems sufficient. It is also stated by Endraswara (2015) and Sugiarto (2015), which says that material income in selling activities is enough because there is already a belief in life provision, namely God (peparinge Pangeran).…”

An exploration of circular water management accountability: A case from Indonesia

“…Therefore, the disclosure of circular water management will increase stakeholder confidence regarding water management and use ( WBCSD, 2017 ). Water accounting reports are an essential reference in shaping water policies to manage water resource use better ( Prasetyo, 2017 ). However, water reporting is rarely done by companies in Indonesia ( Adhariani, 2021 ; Suhardjanto and Nugraheni, 2012 ).…”

“…Linking water accounting and accountability can assist entities in deciding appropriate steps toward improving water conservation and help stakeholders oversee the entity's accountability for clean water availability ( Fitriasari et al., 2021 ). In addition, water accounting reports can be used as a reference in shaping water policies to manage water resource use better ( Prasetyo, 2017 ). However, reporting related to water is still very rarely done by companies in Indonesia ( Adhariani, 2021 ; Suhardjanto and Nugraheni, 2012 ).…”

Ritual Nyadran Pragmatics for Environmental Management Accounting

“…Second, the entity is locked up searching for an essential understanding of environmental phenomena. The two steps stated as research results Prasetyo (2020) emphasizes that hidden things about the subject of environmental existence can on ly be known through the phenomenological method. Only through phenomenology can ontology be possible to show the relationship between humans and the environment.…”