Ekonomi Biru, Pertumbuhan Biru, dan Keadilan Sosial: Perspektif Akuntansi
DOI:
https://doi.org/10.21009/wahana.20.015Keywords:
Socio-Environmental Accounting, Blue Economy, Socio-Ecological JusticeAbstract
This study aims to explore the need for accounting system reform in the context of coastal and marine development based on the principles of the Blue Economy to promote socio-ecological justice. Using a literature review method, the research analyzes various alternative accounting approaches capable of capturing the social, cultural, and ecological dimensions of marine development. The core emphasis lies in the importance of integrating full-cost accounting, natural capital accounting, and social return on investment (SROI), as well as the active involvement of local communities in the documentation and evaluation processes of coastal projects. The findings reveal that conventional accounting approaches fail to represent the inequities in the distribution of development benefits and burdens, highlighting the need for more inclusive and participatory methods to address these gaps. This study recommends the adoption of a more holistic and justice-based accounting system as a tool for fair, transparent, and sustainable reporting in coastal and marine development projects.
References
Badan Pusat Statistik. (2020). Kontribusi perikanan terhadap produk domestik bruto atas dasar harga berlaku (2015–2019). https:// www.bps.go.id/publication.html?Publikasi%5BtahunJudul%5D=&Publikasi%5BkataKunci%5D=pdb&Publikasi%5BcekJudul% 5D=0&yt0=Tampilkan
Basurto, X., Blanco, E., Nenadovic, M., & Vollan, B. (2016). Integrating simultaneous prosocial and antisocial behavior into theories of collective action. Science Advances, 2(3), e1501220.
Bebbington, J., & Larrinaga, C. (2014). Accounting and sustainable development: An exploration. Accounting, Organizations and Society, 39(6), 395–413. https://doi.org/10.1016/j.aos.2014.01.003
Bebbington, K. J., Gray, R. H., Hibbitt, C., & Kirk, E. (2001). Full cost accounting: An agenda for action. The Association of Chartered Certified Accountants (ACCA).
Benjaminsen, T. A., & Bryceson, I. (2012). Conservation, green/blue grabbing and accumulation by dispossession in Tanzania. The Journal of Peasant Studies, 39(2), 335–355. https://doi.org/10.1080/03066150.2012.667405
Bennett, N. J. (2019). Marine social science for the peopled seas. Coastal Management, 47(2), 244–252. https://doi.org/10.1080/08920753.2019.1583402
Bennett, N. J., Govan, H., & Satterfield, T. (2015). Ocean grabbing. Marine Policy, 57, 61–68. https://doi.org/10.1016/j.marpol.2015.03.026
Blythe, J. L., Armitage, D., Bennett, N. J., Cole, B. J., & Glaser, M. (2021). The politics of ocean governance transformations. Frontiers in Marine Science, 8, 1–12. https://doi.org/10.3389/fmars.2021.670950
Brannstrom, C., Gorayeb, A., de Sousa Mendes, J., & others. (2017). Is Brazilian wind power development sustainable? Insights from a review of conflicts in Ceará state. Renewable and Sustainable Energy Reviews, 67, 62–71. https://doi.org/10.1016/j.rser.2016.09.063
Brent, Z. W., Barbesgaard, M., & Pedersen, C. (2018). The blue fix: Unmasking the politics behind the promise of blue growth. Transnational Institute. https://www.tni.org/en/publication/the-blue-fix
Burritt, R. L., & Schaltegger, S. (2010). Sustainability accounting and reporting: Fad or trend? Accounting, Auditing & Accountability Journal, 23(7), 829–846. https://doi.org/10.1108/09513571011080144
Buysse, K., & Verbeke, A. (2003). Proactive environmental strategies: A stakeholder management perspective. Strategic Management Journal, 24, 453–470.
Calza, F., Profumo, G., & Tutore, I. (2016). Corporate ownership and envi- ronmental proactivity. Business Strategy and the Environment, 25, 369–389.
Campbell, L. M., Gray, N. J., Fairbanks, L., Silver, J. J., Gruby, R. L., Dubik, B. A., & Basurto, X. (2016). Global oceans governance: New and emerging issues. Annual Review of Environment and Resources, 41(1), 517–543. https://doi.org/10.1146/annurev-environ-102014-021121
Campero, C., Bennett, N. J. & Arriagada, N. (2021). Technologies of Dispossession in the Blue Economy: Socio-Environmental Impacts of Seawater Desalination in the Antofagasta Region of Chile. The Geographical Journal, 00:1–15. https://doi.org/10.1111/geoj.12429.
Carneiro, G., & Hammar, L. (2021). Enabling local blue growth in developing countries: A thematic review (Report No. 2021:18). Swedish Agency for Marine and Water Management.
Caswell, B. A., Klein, E. S., Alleway, H. K., Ball, J. E., & Gillies, C. L. (2020). Something old, something new: Historical perspectives provide lessons for blue growth agendas. Fish and Fisheries, 21(4), 774–796.
CERES (Coalition for Environmentally Responsible EconomieS). (2021). About us. Retrieved February 24, 2021, from https://www.ceres.org/about-us
Choi, Y. R. (2017). The blue economy as governmentality and the making of new spatial rationalities. Dialogues in Human Geography, 7(1), 37–41
Christ, K. L. (2014). Water management accounting and the wine supply chain: Empirical evidence from Australia. The British Accounting Review, 46(4), 379–396.
CNNIndonesia. (2022). 700 Ribu Hektare Hutan Mangrove Rusak, Mayoritas di Area Tambak. https://www.cnnindonesia.com/nasional/20220719152602-20-823402/700-ribu-hektare-hutan-mangrove-rusak-mayoritas-di-area-tambak.
Cunningham, S., Neiland, A. E., Arbuckle, M., & Bostock, T. (2009). Wealth-based fisheries management: Using fisheries wealth to orchestrate sound fisheries policy in practice. Marine Resource Economics, 24, 271–287. https://doi.org/10.1086/mre.24.3.42629655
Darko, D., Arja, L., Lenita, N., Tuomas, P. (2021). Understanding coastal and marine tourism sustainability - A multi-stakeholder analysis. Journal of Destination Marketing & Management, 19, 1-12. https://doi.org/10.1016/j.jdmm.2021.100554
Darnall, N., Henriques, I., & Sadorsky, P. (2008). Do environmental management systems improve business performance in an international setting? Journal of International Management, 14(4), 364–376. https://doi.org/10.1016/j.intman.2008.02.004
de Villiers, C., Venter, E. R., & Hsaio, P. C. K. (2017). Integrated reporting: Background, measurement issues, approaches and an agenda for future research. Accounting and Finance, 57(4), 937–959.
Delmas, M., & Toffel, M. W. (2004). Stakeholders and environmental management practices: An institutional framework. Business Strategy and the Environment, 13, 209–222.
Ebarvia, M. (2016). Economic assessment of oceans for sustainable blue economy development. Journal of Ocean and Coastal Economics, 2(1), 1–29. https://doi.org/10.15351/2373-8456.1051
EC (European Commission). (2021). The EU blue economy report 2021 (Report No. 10.2771/8217). Directorate-General for Maritime Affairs and Fisheries. https://data.europa.eu/doi/10.2771/8217
Ertör, I. (2021). "We are the oceans, we are the people!": Fisher people’s struggles for blue justice. The Journal of Peasant Studies. https://doi.org/10.1080/03066150.2021.1999932
Failler, P., Karani, P., & Gilau, A. (2020). Africa blue economy strategy implementation plan, 2021–2025. AU-IBAR.
Fairhead, J., Leach, M., & Scoones, I. (2012). Green grabbing: A new appropriation of nature? The Journal of Peasant Studies, 39(2), 237–261. https://doi.org/10.1080/03066150.2012.671770
FAO (Food and Agriculture Organization). (2017). Blue growth initiatives: Partnering with countries to achieve the sustainable development goals. Food and Agriculture Organization of the United Nations. Rome, Italy.
FAO (Food and Agriculture Organization). (2018). Achieving blue growth: Building vibrant fisheries and aquaculture communities. Food and Agriculture Organization of the United Nations. Rome, Italy.
Farmery, A. K., Allison, E. H., Andrew, N. L., Troell, M., Voyer, M., Campbell, B., Eriksson, H., Fabinyi, M., Song, A. M., & Steenbergen, D. (2021). Blind spots in visions of a “blue economy” could undermine the ocean’s contribution to eliminating hunger and malnutrition. One Earth, 4(1), 28–38. https://doi.org/10.1016/j.oneear.2020.12.002
Foley, P., & Mather, C. (2019). Ocean grabbing, terraqueous territoriality and social development. Territory, Politics, Governance, 7(3), 297–315.
Franco, J., Mehta, L., & Veldwisch, G. J. (2014). The global politics of water grabbing. Third World Quarterly, 34(9), 1651–1675.
Fuente, J. A., Garcia-Sanchez, I. M., & Lozano, M. B. (2017). The role of the board of directors in the adoption of GRI guidelines for the disclosure of CSR information. Journal of Cleaner Production, 141(10), 737–750.
Gerhardinger, L. C., de Carvalho, F. G., Haak, L., & others. (2018). Planning blues: Tenure rights fade under unjust ‘blue planning’ No. 78. Samudra Report, Triannual journal of the International Collective in Support of Fishworkers (ICSF), 42.
Golden, J. S., Virdin, J., Nowacek, D., & Halpin, P. (2017). Making sure the blue economy is green. Nature Ecology & Evolution, 1(2), 1–3. https://doi.org/10.1038/s41559-016-0017.
GRI (Global Reporting Initiative). (2021a). GRI Sustainable performance. Retrieved January 10, from https://www.sustainable-performance.total.com/en/reporting/reporting-standards/global-reporting-initiative-gri
GRI (Global Reporting Initiative). (2021b). About GRI. Retrieved January 11, from https://www.globalreporting.org/about-gri/
Guerreiro, J. (2021). The blue growth challenge to maritime governance. Frontiers in Marine Science, 8, 681546.
Haque, F., & Jones, M. J. (2020). European firms’ corporate biodiversity disclosures and board gender diversity from 2002 to 2016. The British Accounting Review, 52(2), 68–73.
Hoben, A. (1982). Anthropologists and development. Annual Review of Anthropology, 11, 349–375.
Hossain, M., Lin, C. K., & Hussain, M. Z. (2001). Goodbye Chakaria Sunderban: The oldest mangrove forest. SWS Bulletin, 18, 19–22.
Howard, B. C. (2018). Blue growth: Stakeholder perspectives. Marine Policy, 87, 375–377. https://doi.org/10.1016/j.marpol.2017.11.002
Hui, E. C., Chen, T., Lang, W., & Ou, Y. (2021). Urban community regeneration and community vitality revitalization through participatory planning in China. Cities, 110, 103072. https://doi.org/10.1016/j.cities.2020.103072
IIRC (International Integrated Reporting Council). (2021a). International framework [Integrated reporting]. Retrieved February 24, 2021, from https://integratedreporting.org/
IPCC (Intergovernmental Panel on Climate Change). (2022). Climate change 2022: Impacts, adaptation and vulnerability. IPCC Sixth Assessment Report. https://www.ipcc.ch/report/ar6/wg2/
IRP (International Resource Panel). (2021). Governing coastal resources: Implications for a sustainable blue economy (Report). United Nations Environment Programme.
Kanjia, G. K., & Chopra, P. V. (2010). Corporate social responsibility in a global economy. Total Quality Management, 21(2), 119–143.
Keen, M. R., Schwarz, A., & Wini-Simeon, L. (2018). Towards defining the blue economy: Practical lessons from Pacific Ocean governance. Marine Policy, 88, 333–341
Kementerian Kelautan dan Perikanan. (2023). Jumlah nelayan budidaya di Indonesia (2012-2020). https://Statistik.Kkp.Go.Id/ Home.Php?M=Nelayan&I=6#Panel-Footer
Kementerian Koordinator Bidang Perekonomian. (2022). Potensi Ekonomi Karbon Indonesia Berdasarkan Sumber Karbon. Kementerian Koordinator Bidang Perekonomian.
Khairani, Susiana, Kadriah, & Rismawati. (2022). Implementation Of A Capital Provision Policy For Common Fishermen Through People’s Business Credit Fund. Syiah Kuala Law Journal Fakultas Hukum Universitas Syiah Kuala, 6(1), 53-66.
Kimani, P., Wamukota, A., Manyala, J. O., & Mlewa, C. M. (2020). Analysis of constraints and opportunities in marine small-scale fisheries value chain: A multi-criteria decision approach. Ocean & Coastal Management, 189, 105151. https://doi.org/10.1016/j.ocecoaman.2020.105151
KNTI - Kesatuan Nelayan Tradisional Indonesia. (2020, 9 April). Analisis Dampak Covid-19 Terhadap Kehidupan Sosial-ekonomi Nelayan dan Pembudidaya. Diakses pada 5 April 2024 dari https://knti.or.id/analisis-dampak-covid-19-terhadap-kehidupan-sosial-ekonomi-nelayan-dan-pembudidaya/
Leach, M., Rockström, J., Raskin, P., Scoones, I., Stirling, A., Smith, A., Thompson, J., Millstone, E., Ely, A., Arond, E., Folke, C., & Olsson, P. (2012). Transforming innovation for sustainability. Ecology and Society, 17(2), 11. https://doi.org/10.5751/ES-04933-170211
Lee, K.-H., & Schaltegger, S. (2018). Accounting for sustainability: Asia Pacific perspectives. Springer.
Mahmud, M. S., Roth, D., & Warner, J. (2020). Rethinking ‘development’: Land dispossession for the Rampal power plant in Bangladesh. Land Use Policy, 94, 104492.
Mulazzani, L., Trevisi, R., Manrique, R., & Malorgio, G. (2016). Blue growth and the relationship between ecosystem services and human activities: The Salento artisanal fisheries case study. Ocean & Coastal Management, 134, 120–128. https://doi.org/10.1016/j.ocecoaman.2016.09.019
Nayak, P. K., & Berkes, F. (2010). Whose marginalisation? Politics around environmental injustices in India’s Chilika Lagoon. Local Environment, 15(6), 553–567
OECD. (2016). The ocean economy in 2030. Organisation for Economic Co-operation and Development. https://doi.org/10.1787/9789264251724-en
Pardo, A. (1984). Third World Lecture 1984: Ocean space and mankind. Third World Quarterly, 6(3), 559–572. https://doi.org/10.1080/01436598408419801.
Park, B., & Lee, K.-H. (2020). The sensitivity of corporate social performance to corporate financial performance: A “time-based” agency theory perspective. Australian Journal of Management. https://doi.org/10.1177/0312896220917192
Patil, P. G., Virdin, J., Diez, S. M., Roberts, J., & Singh, A. (2016). Toward a blue economy: A promise for sustainable growth in the Caribbean; An overview. The World Bank. https://openknowledge.worldbank.org/handle/10986/25061
Pebrianto, F. (2020, September 8). Kontribusi sektor kelautan dan perikanan ke PDB baru 3,7 persen. Tempo.co. https://bisnis.tempo.co/read/1383928/kontribusi-sektor-kelautan-dan-perikanan-ke-pdb-baru-37-persen
Phan, T. N., & Baird, K. (2015). The comprehensiveness of environmental management systems: The influence of institutional pressures and the impact on environmental performance. Journal of Environmental Management, 160, 45–56. https://doi.org/10.1016/j.jenvman.2015.06.006
Pinem, E. Y., Widiono, S. W., & Irnad, I. (2019). Kemiskinan struktural komunitas nelayan di Kelurahan Sumber Jaya, Kecamatan Kampung Melayu, Kota Bengkulu. Jurnal Sosiologi Nusantara, 5(2), 91–112. https://doi.org/10.33369/jsn.5.2.91-112
Post, C., Rahman, N., & Rubow, E. (2011). Green governance: Boards of directors’ composition and environmental corporate social responsibility. Business and Society, 50(1), 189–223.
Pryanka, A. (2018, 15 November). Guru besar IPB sampaikan penyebab nelayan indonesia miskin. Ekonomi Republika. https:// ekonomi.republika.co.id/berita/pi7qdl383/guru-besar-ipb- sampaikan-penyebab-nelayan-indonesia-miskin
Qian, W., Burritt, R., & Monroe, G. (2011). EMA in local government: A case of waste management. Accounting, Auditing & Accountability Journal, 24(1), 93–128.
Said, A., & MacMillan, D. (2020). Re-grabbing marine resources: A blue degrowth agenda for the resurgence of small-scale fisheries in Malta. Sustainability Science, 15(1), 91–102. https://doi.org/10.1007/s11625-019-00769-7
Salvioni, D. M., & Gennari, F. (2016). Corporate governance and sustainability. Corporate Ownership and Control, 13(2), 606–614.
Sari, D., Nugroho, F., & Warningsih, T. (2020). The influence of “Program Keluarga Harapan (PKH)” on the income level of fishers at Bagan Hulu, Bangko sub-regency, Rokan Hilir regency. Jurnal Sosial Ekonomi Kelautan dan Perikanan, 15(2), 251–258.
Schreiber, M. A., Chuenpagdee, R., & Jentoft, S. (2022). Blue justice and the co-production of hermeneutical resources for small-scale fisheries. Marine Policy, 137, 104959. https://doi.org/10.1016/j.marpol.2021.104959
Schulz, M. (1998). Limits to bureaucratic growth: The density dependence of organizational rule births. Administrative Science Quarterly, 43(4), 845–876.
Setneg. (2022, 13 November). Arti Pesan Mangrove Indonesia di G20: Atasi Krisis Iklim Global. https://www.setneg.go.id/baca/index/arti_pesan_mangrove_indonesia_di_g20_atasi_krisis_iklim_global#:~:text=Merujuk%20data%20Badan%20Pusat%20Statistik,37%20persen%20dari%20total%20dunia.
Taliento, M., Favino, C., & Netti, A. (2019). Impact of environmental, social, and governance information on economic performance: Evidence of a corporate ‘sustainability advantage’ from Europe. Sustainability, 11(6), 1–26.
TELLUS Institute. (2021). About us. Retrieved February 24, 2021, from https://www.tellus.org/
Voyer, M., Benzaken, D., & Rambourg, C. (2022). Institutionalizing the blue economy: An examination of variations and consistencies among Commonwealth countries. Philosophical Transactions of the Royal Society B: Biological Sciences, 377, 20210125. https://doi.org/10.1098/rstb.2021.0125
Voyer, M., Quirk, G., McIlgorm, A., & Azmi, K. (2018). Shades of blue: What do competing interpretations of the Blue Economy mean for ocean governance? Journal of Environmental Policy and Planning, 1–22. https://doi.org/10.1080/1523908X.2018.1473153
Wang, S., Li, J., & Zhao, D. (2018). Institutional pressures and environmental management practices: The moderating effects of environmental commitment and resource availability. Business Strategy and the Environment, 27(1), 52–69. https://doi.org/10.1002/bse.1981
Wasiaturrahma, Sulisttyowati, C., Heryati, D., & Ajija, S. R. (2020). Improving the cooperative performance through financial management assistance in Koperasi 64 Surabaya. Jurnal Berdaya Mandiri, 2(1), 256–267. https://jurnal.unpad.ac.id/jpk/article/ view/1415#:~:text=Hasil%20penelitian%20menunjukkan%20 bahwa%20kontribusi,tangga%20didominasi%20oleh%20 wanita%20nelayan.
Wijethilake, C. (2017). Proactive sustainability strategy and corporate sustainability performance: The mediating effect of sustainability control systems. Journal of Environmental Management, 196, 569–582. https://doi.org/10.1016/j.jenvman.2017.03.057
Wolff, M. (2015). From sea sharing to sea sparing: Is there a paradigm shift in ocean management? Ocean & Coastal Management, 116, 58–63.
Yuniarti, D., & Sukarniati, L. (2021). Coping strategy and fisher’s income: An empirical study. Jurnal Sosial Ekonomi Kelautan dan Perikanan. 16(1), 1–11.
Zalik, A. (2015). In G. Fridell & K. Ervine (Eds.), ‘Trading on the offshore: Territorialization and the ocean grab in the international seabed’. In Beyond free trade: Alternative approaches to trade, politics, and power (pp. 199–216). Palgrave Macmillan, International Political Economy Series.
Downloads
Published
How to Cite
Issue
Section
License
Jurnal Ilmiah Wahana Akuntansi is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Articles in Jurnal Ilmiah Wahana Akuntansi are Open Access articles published under the Creative Commons CC BY-NC-SA License. This license permits use, distribution and reproduction in any medium for non-commercial purposes only, provided the original work and source is properly cited. Any derivative of the original must be distributed under the same license as the original.
