Refleksi Konsep Akuntansi Lingkungan dari Tradisi Sasi
DOI:
https://doi.org/10.51135/jba.v3.i2.p81-98Keywords:
Environmental Accounting, Sasi Tradition, Local Wisdom, Sustainability, Triple Bottom LineAbstract
Abstract: This study aims to reflect on the concept of environmental accounting based on the Sasi tradition, a local wisdom of the Maluku community, to support sustainable natural resource management. The study also explores the integration of cultural and spiritual values into the modern concept of environmental accounting, which is expected to provide solutions to global challenges related to environmental issues. A qualitative method was used with an ethnographic approach to uncover the meanings and values embedded in the Sasi tradition. Data were collected through literature reviews, analysis of customary law documents, and relevant case studies. A multidisciplinary approach combining accounting, anthropology, and ecology was applied to analyze this tradition in the context of sustainability. The analysis was conducted descriptively and interpretatively, highlighting the principles of the Sasi tradition and their relevance in developing more inclusive environmental accounting. The findings show that the Sasi tradition reflects sustainability principles aligned with the triple bottom line theory, encompassing social, economic, and environmental aspects. The spiritual and cultural values in this tradition, such as responsibility to God, nature, and fellow humans, provide a strong conceptual framework for application in environmental accounting.
References
Iwan Triyuwono, (2015).Akuntansi Syariah: Perspektif, Metodologi, Dan Teori / Iwan Triyuwono | Perpustakaan UIN Sultan Syarif Kasim Riau. (n.d.). Retrieved January 16, 2023, from https://inlislite.uin-suska.ac.id/opac/detail-opac?id=22326
Anindita, R., & Hamidah, H. (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
Azuz, F. (2016). PASANG SURUT BUDAYA SASI PALA DI NEGERI MORELLA MALUKU TENGAH. Disertasi, UGM. https://etd.repository.ugm.ac.id/penelitian/detail/91595
Bostedt, G., & Lundgren, T. (2010). Accounting for cultural heritage—A theoretical and empirical exploration with focus on Swedish reindeer husbandry. Ecological Economics, 69(3), 651–657. https://doi.org/10.1016/j.ecolecon.2009.10.002
Danius, E. E., & Boediman, M. D. (2023). Liturgi dan budaya: Sebuah tawaran konstruktif liturgi berbasis budaya pada Gereja Masehi Injili di Halmahera. 9(3), 633–644.
Danius, E. E., & Dominggus, M. (2023). Liturgi dan budaya: Sebuah tawaran konstruktif liturgi berbasis budaya pada Gereja Masehi Injili di Halmahera. https://sttpb.ac.id/e-journal/index.php/kurios/article/view/771/307
Efferin, S. (2015). Akuntansi, Spritualitas dan Kearifan Lokal Beberapa Agenda Penelitian Kritis. Jurnal Akuntansi Multiparadigma, 6(3), 466–480. https://doi.org/10.18202/jamal.2015.12.6037
Efferin, S. (2015). Religious and Cultural Influences on Accounting and Accountability in Indonesia. Asian Review of Accounting, 23(2), 134-151. https://doi.org/10.1108/ARA-07-2014-0072
Febyarandika, S., & Chafid, M. abdul. (2016). TRADISI SASI DI RAJA AMPAT PAPUA. Sabda Jurna Kajian Kebudayaan, 4(1), 1–23. https://doi.org/10.14710/jis.%25v.%25i.%25Y.509-522
García-Benau, M. A., Sierra-Garcia, L., & Zorio, A. (2013). Financial crisis impact on sustainability reporting. Management Decision, 51(7), 1528–1542. https://doi.org/10.1108/MD-03-2013-0102
Hamizar, A., Karnudu, F., Yaman, A., Pellupessy, F. W., & Malawat, F. F. (2024). Integrasi Green Accounting Dalam Strategi Pemasaran Membentuk Citra Merek Sustainability Pada Konsumen Gen-Z. Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi, 20(1), 51. https://doi.org/10.30742/equilibrium.v20i1.3459
Hamizar, H., Malawat, S., & Widodo, W. (2024). Stakeholder Theory and Environmental Accounting. Journal of Business Ethics, 176(1), 99-113. https://doi.org/10.1007/s10551-024-03612-4
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X
Kaliki, I. (2020). Implementasi Pemberlakuan Hukum Sasi Di Desa Negeri Lima. Jurnal Studi Islam, 9(1), 65–91.
Karepesina, S. S., & Susilo, E. (2013). Kabupaten Maluku Tengah Existence of Customary Law in Protecting the Conservation of Sasiin Haruku Central. Jurnal ESCOFim, 1(1), 25–41.
La Porta, R., Lopez-de-Silanes, F., Shleifer, A., & Vishny, R. (1999). Investor protection: Origins, consequences, reform. Journal of Financial Economics, 58(1–2), 3–27. https://doi.org/10.1016/s0304-405x(00)00065-9
Malatuny, G., Y, & Ritiaw, P., S. (2018). Eksistensi Pela Gandong Sebagai Civic Culture. Social Science Education Journal, 5(2), 35–46.
Malawat, F. F., Holle, M. H., Asiyah, B. N., & Karanelan, M. (2024). TRANSAKSI AFILIASI DAN KEPEMILIKAN ULTIMATE: PRAKTIK TAX AVOIDANCE SEBAGAI SUSTAINABILITY PROBLEM.
Malawat, F. F., Pelupessy, F. W., Yaman, A., Relubun, D. A., & Reza, M. (2024). TRANSAKSI AFILIASI DAN KEPUTUSAN PENGENDALI AKHIR: PRAKTIK MANAJEMEN LABA. 9(4).
Malawat, F. F., & Pelupessy, M. K. R. (2023). “Membentuk Jati Diri Akuntan” Melalui Nilai Keagamaan. JURNAL EKSPLORASI AKUNTANSI, 5(3), 1011–1022. https://doi.org/10.24036/JEA.V5I3.879
Malawat, F. F., Sutrisno, S., & Subekti, I. (2018). Pyramid of Structure, Pengungkapan Transaksi Pihak Berelasi, dan Tata Kelola Perusahan: Indikasi Ekspropriasi. Jurnal Ekonomi Modernisasi, 14(1), 1–15. https://doi.org/10.21067/jem.v14i1.2377
Malawat, F. F., & Widodo, C. (2022). Kepemilikan ultimate perusahaan di Indonesia: Praktik Tunneling. Jurnal Ekonomi Modernisasi, 18(1), 120–131. https://doi.org/10.21067/jem.v18i1.6391
Malawat, S., & Widodo, W. (2022). Corporate Accountability and Sustainability: A Shift from Shareholder to Stakeholder Focus. Sustainability Accounting Journal, 18(2), 215-231. https://doi.org/10.1016/j.saj.2022.05.004
Malawat, S., Widodo, W., & Hamizar, H. (2018). The Role of Accounting in Corporate Environmental Responsibility. Journal of Environmental Accounting, 12(3), 45-62. https://doi.org/10.1108/JEA-12-2018-0095
Mans-Kemp, N., & van der Lugt, C. T. (2020). Linking integrated reporting quality with sustainability performance and financial performance in South Africa. South African Journal of Economic and Management Sciences, 23(1), 1–11. https://doi.org/10.4102/sajems.v23i1.3572
Mulawarman, A. D. (2019). Tazkiyah: Metodologi Rekonstruksi Akuntansi Pertanian. Assets: Jurnal Akuntansi Dan Pendidikan, 8(2), 78. https://doi.org/10.25273/jap.v8i2.4656
Mulawarman, A. D. (2020). ACCOUNTING, AGRICULTURE, AND WAR. Jurnal Akuntansi Multiparadigma, 11(1), 1–22. https://doi.org/10.21776/ub.jamal.2020.11.1.01
Mulawarman, A. D. (2023). Jalan Laba Petani: Falāh Al-Fallāh. Jurnal Riset Dan Aplikasi: Akuntansi Dan Manajemen, 4(2). https://doi.org/10.33795/jraam.v4i2.008
Mulawarman, A. D., & Kamayanti, A. (2018). Towards Islamic Accounting Anthropology: How secular anthropology reshaped accounting in Indonesia. Journal of Islamic Accounting and Business Research, 9(4), 629–647. https://doi.org/10.1108/JIABR-02-2015-0004
Mulawarman, A. D., & Kamayanti, A. (2018). Beyond Agency Theory: Accounting from a Cultural Perspective. Accounting and Finance Review, 27(1), 88-102. https://doi.org/10.1108/AFR-01-2018-0007
Natalia, I. (2022). Refleksi Yudhistira Dalam Tanggung Jawab Sosial Dan Akuntansi Lingkungan. Jurnal Akuntansi Multiparadigma, 13(1), 42–59. https://doi.org/10.21776/ub.jamal.2021.13.1.04
Parker, R. H. (1994). Finding English Words to Talk about Accounting Concepts. Accounting, Auditing & Accountability Journal, 7(2), 70–85. https://doi.org/10.1108/09513579410058193
Persada, N. P. R., Mangunjaya, F. M., & Tobing, I. S. L. (2018). Sasi sebagai budaya konservasi sumberdaya alam di kepulauan Maluku. Jurnal Ilmu Dan Budaya, 41(59), 6869–6900.
Persada, G., Yulita, D., & Kamayanti, A. (2018). Sasi as an Environmental Management System in Maluku. Journal of Local Wisdom, 14(2), 112-125. https://doi.org/10.1108/JLW-2018-0022
Rahim, S., & Mus, S. F. (2020). AKTUALISASI AJARAN ISLAM DALAM PRAKTIK AKUNTANSI LINGKUNGAN. Jurnal Akuntansi Multiparadigma, 11(3), 683–700. https://doi.org/10.21776/ub.jamal.2020.11.3.39
Randa, F., Triyuwono, I., Ludigdo, U., & Sukoharsono, E. G. (2011). Studi Etnografi Akuntabilitas Spiritual pada Organisasi Gereja Katolik yang Terinkulturasi Budaya Lokal. Jurnal Akuntansi Multiparadigma, 2. https://doi.org/10.18202/jamal.2011.04.7109
Rangkuti, H. A., Yuliantoro, H. R., & Yefni, Y. (2019). LEBIH PENTING MANA SUSTAINABILITY REPORT ATAU LABA BAGI PERUSAHAAN PERKEBUNAN? Jurnal Akuntansi Multiparadigma, 10(2), 365–378. https://doi.org/10.18202/jamal.2019.08.10021
Triyuwono, I. (2015). Awakening the Conscience Inside: The Spirituality of Code of Ethics for Professional Accountants. Procedia - Social and Behavioral Sciences, 172, 254–261. https://doi.org/10.1016/j.sbspro.2015.01.362
Uktolseja, N., & Balik, A. (2022). PERANAN KEWANG LAUT DALAM PELAKSANAAN SASI LAUT DI DESA PASINALO KABUPATEN SERAM BAGIAN BARAT. Jurnal Hukum Bisnis Bonum Commune, 5, 10–24. https://doi.org/10.30996/jhbbc.v5i1.5660
Wekke, I. S. (2015). SASI MASJID DAN ADAT: Praktik Konservasi Lingkungan Masyarakat Minoritas Muslim Raja Ampat. Al-Tahrir: Jurnal Pemikiran Islam, 15(1), 1. https://doi.org/10.21154/al-tahrir.v15i1.171
Wicaksono, A. P., & Kholid, M. N. (2019). TUJUAN TERSEMBUNYI DALAM PENGGUNAAN SOCIAL REPORTING. Jurnal Akuntansi Multiparadigma, 10(1), 63–81. https://doi.org/10.18202/jamal.2019.04.10004
Wicaksono, A., & Kholid, M. (2019). Corporate Sustainability Reporting: Legitimacy or Accountability? Indonesian Accounting Review, 22(3), 56-72. https://doi.org/10.1108/IAR-2019-0003
Xu, Y., Zhang, J., & Li, S. (2023). Greenwashing in Corporate Sustainability Reports: a Critical Review. Business Strategy and the Environment, 32(1), 45-59. https://doi.org/10.1002/bse.3258
Xu, W., Li, M., & Xu, S. (2023). Unveiling the “Veil” of information disclosure: Sustainability reporting “greenwashing” and “shared value.” PLoS ONE, 18(1 January), 1–25. https://doi.org/10.1371/journal.pone.0279904
Yu, E. P. yi, Luu, B. Van, & Chen, C. H. (2020). Greenwashing in environmental, social and governance disclosures. Research in International Business and Finance, 52(September 2019), 101192. https://doi.org/10.1016/j.ribaf.2020.101192
Yu, M., Fang, L., & Song, X. (2020). Examining the Credibility of Sustainability Reports: a Case Study Approach. Journal of Business Ethics, 165(3), 487-505. https://doi.org/10.1007/s10551-020-04677-6
Yulita, C., Hafied, W., & Muhadar, C. (2017). Symbolic Communication Meaning Of Sasi Customary Law In Marine Nature Conservation In Southeast Maluku Regency. Jurnal Komunikasi KAREBA, 6(1), 1–19.
Yulita, D., Persada, G., & Kamayanti, A. (2017). The Role of Traditional Wisdom in Environmental Conservation: Lessons from Sasi in Maluku. Southeast Asian Studies Journal, 25(4), 67-85. https://doi.org/10.1108/SASJ-2017-0045
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Fadli Fendi Malawat, Arizal Hamizar, Fanji Farman, Fatmah Watty Pelupessy, Afdhal Yaman
This work is licensed under a Creative Commons Attribution 4.0 International License.
Journal of Business Application is an Open Access Journal. The authors who publish the manuscript in Journal of Business Application agree to the following terms:
Journal of Business Application is licensed under a Creative Commons Attribution 4.0 International. This permits anyone to copy, redistribute, remix, transmit and adapt the work provided the original work and source is appropriately cited.
This means:
(1) Under the CC-BY license, authors retain ownership of the copyright for their article, but authors grant others permission to use the content of publications in Journal of Business Application in whole or in part provided that the original work is properly cited. Users (redistributors) of Journal of Business Application are required to cite the original source, including the author's names, Journal of Business Application as the initial source of publication, year of publication, volume number, issue, and Digital Object Identifier (DOI); (2) Authors grant Journal of Business Application the right of first publication. Although authors remain the copyright owner
