AKUNTANSI LINGKUNGAN DALAM PITUTUR LUHUR KEJAWEN

Ria Anindita, Hamidah Hamidah

Abstract


Abstrak: Akuntansi Lingkungan dalam Pitutur Luhur Kejawen. Penelitian ini bertujuan menginterpretasikan akuntansi lingkungan dengan menafsirkan pesan tersirat pitutur luhur Kejawen. Metafora penelahaan digunakan sebagai metode untuk menangkap dan menjabarkan fenomena terkait akuntansi lingkungan. Penelitian ini menemukan beberapa tahapan kebijakan akuntansi lingkungan dari sikap etis dan norma kemanusiaan. Tahapan pertama adalah menyeimbangkan alam dan kepentingan perusahaan. Tahapan kedua adalah mendekatkan perusahaan dengan masyarakat. Tahapan ketiga adalah kerja sama antara perusahaan, masyarakat, dan pemerintah dalam menerapkan akuntansi lingkungan. Tahapan ketiga adalah kunci utama keberhasilan penerapan akuntansi lingkungan.

 

Abstract: Environmental Accounting Based on Kejawen's Advice. This research aims to interpret environmental accounting by interpreting the implicit messages of Kejawen’s Advice. A metaphorical analysis is used as a method to capture and describe the phenomenon of environmental accounting. This research found several stages of environmental accounting policies from ethical attitudes and human norms. The first stage is to balance nature and the interests of the company. The second stage is to get the company closer to the community. The third stage is the collaboration between companies, communities and the government. The third stage is the main key to the successful application of environmental accounting.


Keywords


akuntansi lingkungan; kerja sama; norma; pitutur

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DOI: http://dx.doi.org/10.21776/ub.jamal.2020.11.2.17

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