Pertanggungjawaban Sosial Akuntansi Biru: Studi Pada Perusahaan Perikanan Go-public Di Indonesia
DOI:
10.33395/owner.v8i3.2211Keywords:
Blue accounting Practices; CSR; Fishing Company; SDGsAbstract
This phenomenon in Indonesia recognizes the importance of fisheries sector companies for society, which has given rise to opinions regarding the form of social responsibility that fisheries companies in Indonesia must carry out. This responsibility is also stated in point number 12 of the SDGs promoted by the UN regarding sustainable consumption and production patterns. This research aims to identify the components of Corporate Social Responsibility (CSR) in fisheries sector companies, especially in the blue accounting aspect. This research method uses qualitative descriptive analysis techniques. The objects used in this research are two fishing companies listed on the Indonesia Stock Exchange. The results of this research support legitimacy theory in accordance with the blue accounting practices of both companies which focus on the social contract between the company and society where companies are required to fulfill society's expectations and demands.
Downloads
Plum-X Analityc
References
Anggraeni, D. Y., & Djakman, C. D. (2018). Pengujian Terhadap Kualitas Pengungkapan Csr Di Indonesia. EKUITAS (Jurnal Ekonomi Dan Keuangan), 2(1), 22–41. https://doi.org/10.24034/j25485024.y2018.v2.i1.2457
Apriliyanti, V. (2018). Pengaruhgood Corporate Governance, Corporate Social Responsibility Dan Firm Size Terhadap Nilai Perusahaan Dengan Profitability Sebagai Variabel Moderating. Jurnal Akuntansi Dan Keuangan Methodist, 2(1), 82–96.
Ardiansyah, A., & Umarella, B. (2022). Pengungkapan Blue accounting dan Kontribusinya Terhadap Pendapatan Asli Daerah Provinsi Maluku. Akuntansi Dewantara, 6(3), 102–112.
Daniri, A. (2016). Standarisasi Tanggung Jawab Sosial Perusahaan. Indonesia: Kadin Indonesia, 1–36.
Hariyanti, A. I. (2014). Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Return Saham (Studi Empiris pada Perusahaan Perikanan yang Terdaftar di Bursa Efek Indonesia). JAKA (Jurnal Akuntansi Dan Keuangan): Research, Invent, Solve and Share, 1(1), 70–82.
Hermawan, A., Suratman, S. S., & Khaerunisa, S. (2022). Company Profitability Through The Implementation Of Green Accounting Moderated CSR Disclosure. Journal of Positive School Psychology, 2022(6), 9207–9219. http://journalppw.com
Hidayah, S. A., & Wahyunengseh, R. D. (2021). Collaborative Governance Untuk Pengembangan Sustainable Green Tourism Sebagai Upaya Pengentasan Kemiskinan ( Discourse Network Analysis pada geopark . kebumenkab . go . id ). Jurnal Mahasiswa Wacana Publik, 1(February 2019), 431–444.
Ilma, A. F. N. (2016). Blue Economy?: Kesimbangan Perspektif Ekonomi dan Lingkungan. Jurnal Ilmu Ekonomi Dan Pembangunan, 14(1). https://doi.org/10.20961/jiep.v14i1.2112
Kurniawan, R. A., Resmanda, S. L., Raharjo, S. T., Resnawaty, R., & Irfan, M. (2020). Implementing Corporate Social Responsibility (CSR) Dalam Bidang Pendidikan Melalui Pembangunan Dan Pengembangan Perpustakaan. The Ashgate Research Companion to Corporate Social Responsibility, 280–295. https://doi.org/10.33096/paradoks.v2i2.319
Manganiello, M., & Dragulanescu, I.-V. (2021). Sustainable Equity Crowdfunding Projects: Are They A Driving Force to Revitalise Italy After Global Socio-Economic Consequences of The COVID-19? SHS Web of Conferences, 92, 01030. https://doi.org/10.1051/shsconf/20219201030
Munthe, S., Calnen, G., B., & Risdian, Y. (2016). Penataan Kelembagaan Dalam Pelaksanaan Program Desa. Spirit Publik, 2(1), 101–120. https://doi.org/10.1007/s11273-020-09706-3%0Ahttp://dx.doi.org/10.1016/j.jweia.2017.09.008%0Ahttps://doi.org/10.1016/j.energy.2020.117919%0Ahttps://doi.org/10.1016/j.coldregions.2020.103116%0Ahttp://dx.doi.org/10.1016/j.jweia.2010.12.004%0Ahttp://dx.doi.o
Permatasari, A. N., Inten, D. N., Wiliani, W., & Widiyanto, K. N. (2020). Keintiman Komunikasi Keluarga saat Social Distancing Pandemi Covid-19. Jurnal Obsesi?: Jurnal Pendidikan Anak Usia Dini, 5(1), 346. https://doi.org/10.31004/obsesi.v5i1.577
Prasetyo, W. (2020). Akuntansi Kelautan dan Perikanan Biru Berbasis Konsep Hasil Maksimum Lestari Wilayah. Jurnal Riset Dan Aplikasi: Akuntansi Dan Manajemen, 4(3), 360–371. https://doi.org/10.33795/jraam.v4i3.0011
Ridwanullah, A. I. (2017). Praktik Corporate Social Responsibility (CSR) di Indonesia. Jurnal Penelitian, 14(1), 43. https://doi.org/10.28918/jupe.v14i1.813
Soemarmi, A., & Diamantina, A. (2019). Konsep Negara Kepulauan Dalam Upaya Perlindungan Wilayah Pengelolaan Perikanan Indonesia. Masalah-Masalah Hukum, 48(3), 241. https://doi.org/10.14710/mmh.48.3.2019.241-248
Sugiyanto, E. K., Widowati, S. Y., & Wijayanti, R. (2018). Pola Pengelolaan Program Csr Untuk Meningkatkan Daya Saing Umkm. Jurnal Dinamika Sosial Budaya, 19(2), 240. https://doi.org/10.26623/jdsb.v19i2.985
Susilo, A., Sulastri, S., & Isnurhadi, I. (2018). Good Corporate Governance, Risiko Bisnis Dan Kinerja Keuangan Terhadap Nilai Perusahaan. Jurnal Analisis Bisnis Ekonomi, 16(1), 63–72. https://doi.org/10.31603/bisnisekonomi.v16i1.2132
Syah, Sultah, Saraswati, E., Sukoharsono, E., & Roekhudin. (2020). Blue accounting and Sustainability. Low Carbon Energy Technologies in Sustainable Energy Systems, 144(Afbe 2019), 343–354. https://doi.org/10.1016/B978-0-12-822897-5.00014-6
Syah, Sultan, Saraswati, E., Sukoharsono, E. G., & Roekhudin. (2021). Accounting and Sustainability. Blue accounting and Sustainability, 144(Afbe 2019), 343–354. https://doi.org/10.1016/B978-0-12-822897-5.00014-6
Wanta, D., & Gunawan, J. (2021). Sustainability Blue Disclosures: Index Development and Preliminary Implementation. Jurnal Riset Akuntansi Kontemporer, 13(2), 97–105. https://doi.org/10.23969/jrak.v13i2.4473
Wanta, D., & Persada, U. D. (2021). Blue Economy ( Ekonomi Biru ) dan Peranan Akuntan. February 2021.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Laurentia Julinda Vike Krestiwanda, Intiyas Utami
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
