Implementasi akuntansi sosial pengrajin minyak kelapa di desa kedungkamal kabupaten purworejo
Abstract
This study aims to determine the application of social accounting by coconut oil craftsmen. This research was conducted because of the unique business process of coconut oil craftsmen, namely the symbiotic mutualism with the surrounding community. The data obtained were analyzed using descriptive qualitative methods. The research site was conducted in Kedungkamal Village, Grabag District, Purworejo Regency. The data source used in this research is primary data. Data collection by direct participation in interviews with coconut oil craftsmen and local community leaders. The results showed that coconut oil craftsmen brought good luck to the surrounding community, namely the results of planting coconut trees were bought by coconut craftsmen and villagers got jobs. Environmental impacts are accepted by society based on Javanese cultural values, namely the principle of kinship and "tepo sliro". The research implication is aimed at various stakeholders to maintain the sustainability of green accounting.
References
Boyce, G., Prayukvong, W., Puntasen, A. (2015). Social Accounting for Sufficiency : Buddhist Principles and Practices, and Their Application in Thailand. In Extending Schumacher's Concept of Total Accounting and Accountability into the 21st Century,
-119. doi.org/10.1108/S1041-7060(2009)0000014007
Carayannis, E.,G., Barth, T., D., & Campbell, D., F., J., (2012). The Quintuple Helix Innovation Model Global Warming as Challenge and Driverter Innovation. Jurnal of Innovation and Entrepreneurship.
Epstein, M.J. (2015). The Identification, Measurement, and Reporting of Corporate Social Impacts: Past, Present, and Future. Advances in Environmental Accounting & Management, Volume 2, 1–29. pp.1-29. http://dx.doi.org/10.1016/S1479-3598(03)02001-6
Gray, R. & Richard Laughlin, R. (2012). It was 20 years ago today Sgt Pepper, Accounting, Auditing & Accountability Journal, green accounting and the Blue Meanies, Accounting, Auditing & Accountability Journal Vol. 25 No. 2, pp. 228-255. DOI 10.1108/09513571211198755.
Lako, Andreas. (2016). Transformasi Menuju Akuntansi Hijau : Konsep dan Praktik : Disajikan dalam Simposium Nasional Akuntasnsi XIX. Universitas Soegijapranoto Semarang.
Ningsih, W. F., & Rachmawati, R. (2017). Implementasi Green Accounting dalam Meningkatkan Kinerja Perusahaan. JABE (Journal of Applied Business and Economic), 4(2), 149. https://doi.org/10.30998/jabe.v4i2.2142
