RITUAL NYADRAN PRAGMATICS FOR ENVIRONMENTAL MANAGEMENT ACCOUNTING

Whedy Prasetyo

Abstract


Abstrak- Pragmatika Ritual Nyadran bagi Akuntansi Manajemen Lingkungan.

Tujuan Utama – Penelitian ini menginterpretasikan kejeniusan kearifan lokal ritual nyadran untuk mengungkapkan akuntansi manajemen lingkungan.

Metode - Pendekatan ekofenomenologi digunakan untuk memahami ekosistem sebagai fenomena intensionalitas antara subyek dengan objeknya. Hubungan ini ditujukan untuk menunjukkan realiasi utama keselarasan antara manusia dengan alam.

Temuan Utama- Nilai tambah merepresentasikan kehadiran akuntansi manajemen lingkungan untuk mengidentifikasi, mengakui, mengkuantifikasi, dan melaporkan aktivitas kelestarian lingkungan berdasar ritual nyandran. Ritual ini perlu memasukkan bagaimana manusia menjaga kelestariannya. Kesadaran ini menunjukkan hak dan klaim, serta kewajiban terhadap lingkungan.

Implikasi Teori dan Kebijakan- Pengungkapan akuntansi manajemen lingkungan berdasarkan pada keterkaitan antara manusia dan lingkungan. Refleksi yang diwujudkan dalam pragmatika ritual nyadran ditujukan untuk menghasilkan makna kehidupan menjaga lingkungan.

Kebaharuan Penelitian – Perwujudan akuntansi manajemen lingkungan dalam memberikan tambahan nyadran dalam laporan keberlanjutan merupakan kebaruan penelitian ini.

 

Abstract: Ritual Nyadran Pragmatics for Environmental Management Accounting.

Main Purpose - This research interprets the genius local wisdom ritual nyadran to express environmental management accounting.

Method -Ecophenomenology approach is used to understand the ecosystem as a phenomenon that requires intentionality subject and object. This relationship shows the central realization of harmony between humans and nature.

Main Findings - Value-added presence for environmental management accounting to identify, recognize, quantify, and report environmental sustainability activities based on ritual nyadran. A ritual needs to include how humans maintain sustainability. This awareness shows rights and claims, and obligations to the environment.

Theory and Practical Implications - Environmental management accounting disclosures are based on human and environmental relationships. Reflection embodied in ritual nyadran pragmatics to produce the meaning of life in protecting the environment.

Novelty - The embodiment of environmental management accounting in providing additions nyadran to the sustainability report on activities in ecological preservation.


Keywords


environmental management accounting; behavior; humans; ritual; sustainability report

Full Text:

PDF

References


Ahmad, K. B. (2020). Construction of Social Sciences and Humanities towards Nusantaranology. Al-A'raf : Jurnal Pemikiran Islam dan Filsafat, 17(2), 205–225. https://doi.org/10.22515/ajpif.v17i2.3006

Anindita, R., & Hamidah. (2020). Akuntansi Lingkungan dalam Pitutur Luhur Kejawen. Jurnal Akuntansi Multiparadigma, 11(2), 278–296. https://doi.org/10.21776/ub.jamal.2020.11.2.17

Appiah, B. K., Donghui, Z., Majumder, S. C., & Monaheng, M. P. (2020). Effects of Environmental Strategy, Uncertainty and Top Management Commitment on the Environmental Performance: Role of Environmental Management Accounting and Environmental Management Control System. International Journal of Energy Economics and Policy, 10(1), 360–370. https://doi.org/10.32479/ijeep.8697

Awalin, F. R. N. (2017). Dunia Batin Jawa: Aksara Jawa sebagai Filosofi dalam Memahami Konsep Ketuhanan. Kontemplasi: Jurnal Ilmu-Ilmu Ushuluddin, 5(2), 289–309. https://doi.org/10.21274/kontem.2017.5.2.289-309

Bernardi, C., & Stark, A. W. (2018). Environmental, Social and Governance Disclosure, Integrated Reporting, and the Accuracy of Analyst Forecasts. The British Accounting Review, 50(1), 16–31. https://doi.org/10.1016/j.bar.2016.10.001

Burhany, D. I., & Nurniah. (2018). Akuntansi Manajemen Lingkungan, Alat Bantu untuk Meningkatkan Kinerja Lingkungan dalam Pembangunan Berkelanjutan. Ekuitas: Jurnal Ekonomi dan Keuangan, 17(3), 279–298. https://doi.org/10.24034/j25485024.y2013.v17.i3.262

Burritt, R., & Christ, K. (2016). Industry 4.0 and Environmental Accounting: A New Revolution? Asian Journal of Sustainability and Social Responsibility, 1, 23–38. https://doi.org/10.1186/s41180-016-0007-y

Deegan, C. (2017). Twenty Five Years of Social and Environmental Accounting Research within Critical Perspectives of Accounting: Hits, Misses and Ways Forward. Critical Perspectives on Accounting, 43, 65–87. https://doi.org/10.1016/j.cpa.2016.06.005

Fauziah, S., & Bustomi. (2019). Ritual Sedekah Bumi di Desa Teras Bendung Kecamatan Lebak Wangi Kabupaten Serang-Banten. Tsaqofah; Jurnal Agama dan Budaya, 17(1), 24–41. https://doi.org/10.32678/tsaqofah.v19i1.3169

Gibassier, D., Rodrigue, M., & Arjalies, D. (2018). Integrated Reporting is Like God: "No One Has Met Him, but Everybody Talks about Him”: The Power of Myths in the Adoption of Management Innovations. Accounting, Auditing & Accountability Journal, 31(5), 1349–1380. https://doi.org/10.1108/AAAJ-07-2016-2631

Gunarathne, A. D. N., & Alahakoon, Y. (2016). Environmental Management Accounting Practices and their Diffusion: The Sri Lankan Experience. NSBM Journal of Management, 2(1), 1–26. https://doi.org/10.4038/nsbmjm.v2i1.18

Helm, D. (2020). The Environmental Impacts of the Coronavirus. Environmental and Resource Economics, 76, 21–38. https://doi.org/10.1007/s10640-020-00426-z

Henri, J. F., Boiral, O., & Roy, M. J. (2016). Strategic Cost Management and Performance: The Case of Environmental Costs. The British Accounting Review, 48(2), 269–282. https://doi.org/10.1016/j.bar.2015.01.001

Hummel, P., & Horisch, J. (2020). The Hidden Power of Language: How “Value Creation Accounting” Influences Decisions on Expenditures, Cost Reductions and Staff Costs. Sustainability Accounting, Management and Policy Journal, 11(1), 187–206. https://doi.org/10.1108/SAMPJ-04-2018-0111

Kamayanti, A., & Ahmar, N. (2019). Tracing Accounting in Javanese Tradition. International Journal of Religious and Cultural Studies, 1(1), 15–24. https://doi.org/10.34199/ijracs.2019.4.003

Knauner, T., & Moslang, K. (2018). The Adoption and Benefits of Life Cycle Costing. Journal of Accounting and Organizational Change, 14(2), 188–215. https://doi.org/10.1108/JAOC-04-2016-0027

Kusumawardani, A., Irwansyah, Setiawati, L., Ginting, Y. L., & Khairin, F. N. (2018). Urgensi Penerapan Pendidikan Akuntansi Berbasis Akuntansi Sosial dan Lingkungan. Ekuitas: Jurnal Ekonomi dan Keuangan, 2(1), 65–82. https://doi.org/10.24034/j25485024.y2018.v2.i1.3484

Kwakye, T. O., Welbeck, E. E., Owusu, G. M. Y., & Anokye, F. K. (2018). Determinants of Intention to Engage in Sustainability Accounting & Reporting (SAR): The Perspective of Professional Accountants. International Journal of Corporate Social Responsibility, 3(11), 1–13. https://doi.org/10.1186/s40991-018-0035-2

Lako, A., & Sumaryati, A. (2018). Kerangka Konseptual dan Aplikasi Akuntansi Hijau. Salemba Empat.

Latan, H., Jabbour, C. J. C., Jabbour, A. B. L. D. S., Wamba, S. F., & Shahbaz, M. (2018). Effects of Environmental Strategy, Environmental Uncertainty and Top Management’s Commitment on Corporate Environmental Performance: The Role of Environmental Management Accounting. Journal of Cleaner Production, 180, 297–306. https://doi.org/10.1016/j.jclepro.2018.01.106

Leitner, S., & Wall, F. (2015). Simulation-Based Research in Management Accounting and Control: An Illustrative Overview. Journal of Management Control, 26, 105–129. https://doi.org/10.1007/s00187-015-0209-y

Liu, Y., Li, M., Zhao, J., & Yu, H. (2019). Responding to Environmental Pollution‑Related Online Posts: Behavior of Web Surfers and Its Influencing Factors. Environment, Development and Sustainability, 21, 2931–2943. https://doi.org/10.1007/s10668-018-0167-2

Mans-Kemp, N., & Lugt, C. T. V. D. (2020). Linking Integrated Reporting Quality with Sustainability Performance in South Africa. South African Journal of Economic and Management Sciences, 23(1), 1–11. https://doi.org/10.4102/sajems.v23i1.3572

Mata, C., Fialho, A., & Eugenio, T. (2018). A Decade of Environmental Accounting Reporting: What We Know? Journal of Cleaner Production, 198, 1198–1209. https://doi.org/10.1016/j.jcle-pro.2018.07.087

Pamungkas, O. Y., Widodo, S. T., Suyitno, & Endraswara, S. (2018). Ecocriticism: Javanese Cosmology and Ecoethic in Tetralogy Romance by Ki Padmasusastra. Advances in Social Science, Education and Humanities Research, 280, 480–489.

Pangesti, R. D. (2017). Corporate Social Responsibility dalam Pemikiran Budaya Jawa Berdimensi “Hamemayu Hayuning Bawana” (Pendekatan Studi Hermeneutika). Jurnal Riset Akuntansi dan Bisnis Airlangga, 2(2), 224–238. https://doi.org/10.31093/jraba.v2i2.42

Pistoni, A., Songini, L., & Bavagnoli, F. (2018). Integrated Reporting Quality: An Empirical Analysis. Corporate Social Responsibility and Environmental Management, 25(4), 489–507. https://doi.org/10.1002/csr.1474

Prasetyo, W. (2020). Pesan Bedhaya Banyu Ning Kali bagi Akuntansi Manajemen Air: Pendekatan Ekofenomenologi. Ekuitas: Jurnal Ekonomi dan Keuangan, 4(1), 87–106. https://doi.org/10.24034/j25485024.y2020.v4.i1.4265

Qian, W., Horisch, J., & Schaltegger, S. (2018). Environmental Management Accounting and Its Effects on Carbon Management and Disclosure Quality. Journal of Cleaner Production, 174, 1608–1619. https://doi.org/10.1016/j.jclepro.2017.11.092

Sari, F. K. (2020). The Local Wisdom In Javanese Thinking Culture Within Hanacaraka Philosophy. Diksi: Jurnal Ilmiah Bahasa, Sastra dan Pengajarannya, 28(1), 86–100. https://doi.org/10.21831/diksi.v28i1.31960

Senn, J., & Giordano-Spring, S. (2020). The Limits of Environmental Accounting Disclosure: Enforcement of Regulations, Standards, and Interpretative Strategies. Accounting, Auditing and Accountability Journal, 33(6), 1367–1393. https://doi.org/10.1108/AAAJ-04-2018-3461

Solovida, G. T., & Latan, H. (2017). Linking Environmental Strategy to Environmental Performance: Mediation Role of Environmental Management Accounting. Sustainability Accounting, Management and Policy Journal, 8(5), 595–619. https://doi.org/10.1108/SAMPJ-08-2016-0046

Sopacua, I. O. (2017). Antecedents of CSR Disclosure in Manufacturing Companies in Indonesia. The Indonesian Accounting Review, 7(1), 95–106. https://doi.org/10.14414/tiar.v7i1.1168

Stubbs, W., & Higgins, C. (2018). Stakeholder’s Perspectives on the Role of Regulatory Reform in Integrated Reporting. Journal of Business Ethics, 147(3), 489–508. https://doi.org/10.1007/s10551-015-2954-0

Sulistyorini, D. (2020). Kosmologi Danyang Telaga Rambut Monte dalam Bersih Desa di Desa Krisik Kecamatan Wlingi Kabupaten Blitar Jawa Timur (Paper Presentation). Seminar Nasional Bahasa dan Sastra Indonesia, Malang, Indonesia. https://research-report.umm.ac.id/index.php/SENASBASA/article/view/3685

Tucker, B. P., & Schaltegger, S. (2016). Comparing the Research-Practice Gap in Management Accounting: A View from Professional Accounting Bodies in Australia and Germany. Accounting, Auditing and Accountability Journal, 29(3), 362–400. https://doi.org/10.1108/AAAJ-02-2014-1601

Vassallo, P., Paoli, C., Buonocore, E., Franzese, P. P., Russo, G. F., & Povero, P. (2017). Assessing the Value of Natural Capital in Marine Protected Areas: A Biophysical and Trophodynamic Environmental Accounting Model. Ecological Modelling, 35(5), 12–17. https://doi.org/10.1016/j.ecolmodel.2017.03.013

Velte, P., & Stawinoga, M. (2017). Integrated Reporting: The Current State of Empirical Research Implications. Journal of Management Control, 28(3), 275–320. https://doi.org/10.1007/s00187-016-0235-4

Wicaksono, A. P., Amelia, R., Zulvina, D., & Rachmadani, W. (2021). Membangun Citra Positif Perusahaan melalui Pengungkapan Lingkungan. Jurnal Akuntansi Multiparadigma, 12(1), 27-45. https://doi.org/10.21776/ub.jamal.2021.12.1.02

Wicaksono, A. P., & Kholid, M. N. (2019). Tujuan Tersembunyi Penggunaan Social Reporting. Jurnal Akuntansi Multiparadigma, 10(1), 63–81. https://doi.org/10.18202/jamal.2019.04.10004

Winkler, P., Etter, M., & Castello, I. (2020). Vicious and Virtuous Circles of Aspirational Talk: From Self-Persuasive to Agonistic CSR Rhetoric. Bussiness & Society, 59(1), 98–128. https://doi.org/10.1177/0007650319825758

Zhang, L., Wu, J., & Liu, H. (2018). Turning Green into Gold: A Review on the Economics of Green Buildings. Journal of Cleaner Production, 172, 2234–2245. https://doi.org/10.1016/j.jcle-pro.2017.11.188




DOI: http://dx.doi.org/10.21776/ub.jamal.2021.12.3.29

Refbacks

  • There are currently no refbacks.


Copyright (c) 2021 Whedy Prasetyo

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.