Rita Rita, Lena Farsiah, Aswani Satria Praja, Rosliana, Mira

Menelusuri Jejak Green Accounting pada Pembudidaya Ikan

Introduction

Menelusuri jejak green accounting pada pembudidaya ikan. Eksplorasi green accounting UMKM pembudidaya ikan. Ungkap praktik informal, kesadaran lingkungan, hambatan literasi akuntansi, dan rekomendasi kebijakan-pelatihan.

Abstract

Objectives: This study aims to explore the understanding and application of green accounting principles in micro, small, and medium enterprises (MSMEs) engaged in fish farming within the context of adapting to the green economy. Design/Method/Approach: A qualitative research design was employed, utilizing in-depth interviews with eight fish farmers, and the data were analyzed using thematic analysis. Research Findings: Green accounting practices remain informal and have not yet been integrated into financial records. Environmental awareness is reflected in water conservation, the use of waste as fertilizer, and the reuse of packaging; however, technical skills in recording environmental costs remain limited. The main barriers include low accounting literacy, limited capital, insufficient training, and the absence of specific regulations. Theoretical Contribution: This study enriches the green accounting literature by demonstrating that environmentally friendly practices can develop without formal familiarity with the terminology in the fisheries MSME sector. Practical and Policy Contribution The findings serve as a reference for local governments, training institutions, and MSME associations in designing educational programs, technical assistance, and incentives. Limitations: The study is limited to one region with a small number of respondents, so the results cannot be generalized.

Review

This article, "Menelusuri Jejak Green Accounting pada Pembudidaya Ikan," tackles a pertinent and timely subject by exploring the understanding and application of green accounting principles within the fish farming MSME sector. In an era where the green economy is paramount, examining how micro, small, and medium enterprises adapt to sustainable practices is crucial. The chosen qualitative research design, utilizing in-depth interviews with a select group of eight fish farmers and employing thematic analysis, appears well-suited for an exploratory study aiming to uncover nuanced perspectives and informal practices that might otherwise be overlooked by quantitative methods. This approach facilitates a deep dive into the practical realities and challenges faced by these specific enterprises. The findings illuminate a critical disjunction: while fish farmers demonstrate inherent environmental awareness through practical actions like water conservation and waste utilization, these environmentally friendly practices remain largely informal and are not integrated into their financial records. The study effectively identifies key barriers, including low accounting literacy, limited capital, insufficient training, and the absence of specific regulatory frameworks, which collectively hinder the formal adoption of green accounting. The theoretical contribution is particularly insightful, demonstrating that genuine environmentally friendly practices can evolve organically even without formal familiarity with green accounting terminology, thereby enriching the literature on practical sustainability in less formal economic sectors. Practically, the findings offer concrete guidance for local governments and training institutions in designing targeted educational and incentive programs. Despite its valuable initial contributions, the study acknowledges significant limitations, notably its restriction to a single region and a small sample size, which inherently limits the generalizability of the findings. While common for qualitative exploration, this scope suggests the need for future research to expand upon these preliminary insights. Subsequent studies could benefit from larger, more diverse samples across different regions, potentially employing mixed-methods approaches to quantify the economic benefits of informal green practices or to assess the effectiveness of proposed training interventions. Nevertheless, this article provides a solid foundational understanding of the complex landscape of green accounting adoption within the Indonesian fish farming MSME sector, offering critical insights for both academic discourse and practical policy development.

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