INTEGRASI BLUE ACCOUNTING DALAM PENGELOLAAN WILAYAH PESISIR UNTUK MENDUKUNG TUJUAN PEMBANGUNAN BERKELANJUTAN
Abstract
Tujuan utama dari penelitian ini adalah menganalisis penerapan blue accounting sebagai pendekatan pengelolaan wilayah pesisir yang mengintegrasikan aspek ekonomi, sosial, dan lingkungan untuk mendukung pembangunan berkelanjutan. Studi dilakukan di Desa Kalanganyar, Kecamatan Sedati, Kabupaten Sidoarjo, dengan sebagian besar masyarakat bekerja di sektor perikanan dan tambak. Metode yang digunakan adalah deskriptif kualitatif melalui kajian literatur dan wawancara dengan pemangku kepentingan. Hasil penelitian menunjukkan bahwa penerapan blue accounting masih berada pada tahap awal, masyarakat telah memiliki kesadaran mengenai pentingnya pengelolaan pesisir, tetapi pencatatan usaha masih sederhana dan belum sistematis. Hambatan utama meliputi rendahnya budaya pencatatan, keterbatasan pelatihan, serta minimnya dukungan pemerintah. Simpulan penelitian mengaskan bahwa blue accounting berpotensi memperkuat transparansi, partisipasi, dan keberlanjutan pengelolaan pesisir, sehingga diperlukan pelatihan berkelanjutan, regulasi yang lebih kuat, dan penyediaan fasilitas pendukung.
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Areia, N. P., Tavares, A. O., & Costa, P. J. M. (2023). Public perception and preferences for coastal risk management: Evidence from a convergent parallel mixed-methods study. Science of the Total Environment, 882(January), 163440. https://doi.org/10.1016/j.scitotenv.2023.163440
Arumugam, M., Jayaraman, S., Sridhar, A., Venkatasamy, V., Brown, P. B., Abdul Kari, Z., Tellez-Isaias, G., & Ramasamy, T. (2023). Recent Advances in Tilapia Production for Sustainable Developments in Indian Aquaculture and Its Economic Benefits. Fishes, 8(4). https://doi.org/10.3390/fishes8040176
Balestracci, G., & Nel-lo-andreu, M. G. (2025). Coastal , marine or blue tourism governance ? Spotting academic trends through a bibliometric analysis. Frontier in Marine Science, 12(10), 1–17. https://doi.org/10.3389/fmars.2025.1623424
Bisogno, M., Abate, F., & Citro, F. (2025). Environmental and sustainability accounting, budgeting and reporting: a structured literature review. Journal of Accounting Literature, 47(5), 270–299. https://doi.org/10.1108/JAL-06-2024-0135
Chi, C. S. F., Xu, J., & Xue, L. (2014). Public participation in environmental impact assessment for public projects: A case of non-participation. Journal of Environmental Planning and Management, 57(9), 1422–1440. https://doi.org/10.1080/09640568.2013.810550
Choeronawati, A. I., Prayitno, S. B., & Haeruddin, . (2019). Studi Kelayakan Budidaya Tambak Di Lahan Pesisir Kabupaten Purworejo. Jurnal Ilmu Dan Teknologi Kelautan Tropis, 11(1), 191–204. https://doi.org/10.29244/jitkt.v11i1.22522
Failler, P., Liu, J., Lallemand, P., & March, A. (2023). Blue Accounting Approaches in the Emerging African Blue Economy Context. Journal of Sustainability Research, 5(1), 1–25. https://doi.org/10.20900/jsr20230002
Husnita, L., Rahayuni, A., Fusfitasari, Y., Siswanto, E., & Rintaningrum, R. (2023). The Role of Mobile Technology in Improving Accessibility and Quality of Learning. Al-Fikrah: Jurnal Manajemen Pendidikan, 11(2), 259–271. https://doi.org/10.31958/jaf.v11i2.10548
Huynh, Q. L., & Nguyen, V. K. (2024). The Role of Environmental Management Accounting in Sustainability. Sustainability, 16(17), 7440.
Mensah, J. (2019). Sustainable development: Meaning, history, principles, pillars, and implications for human action: Literature review. Cogent Social Sciences, 5(1), 1–21. https://doi.org/10.1080/23311886.2019.1653531
Napitupulu, L., Tanaya Sitanggang, S., Ayostina, I., Andesta, I., Fitriana, R., Ayunda, D., Tussadiah, A., Ervita, K., Makhas, K., Firmansyah, R., & Haryanto, R. (2022). Trends in Marine Resources and Fisheries Management in Indonesia: A Review. World Resources Institute Indonesia. https://doi.org/10.46830/wrirpt.20.00064
Ottinger, M., Clauss, K., & Kuenzer, C. (2018). Opportunities and challenges for the estimation of aquaculture production based on earth observation data. Remote Sensing, 10(7), 1–24. https://doi.org/10.3390/rs10071076
Rafita, A., Ningrum, S., & Sukarno, D. (2025). Policy Advocacy for Disaster Risk Reduction Integration in Regional Spatial Planning : Lessons from Purwakarta. Journal of Public Representative and Society Provision, 5(3), 719–730.
Rahmayanti, A. Y., & Sari, D. K. (2022). Blue Accounting to Enhance the Quality of Sustainability Report. Procedings, 83(69), 1–5. https://doi.org/10.3390/proceedings2022083069
Smith, J. (2018). Natural capital accounting and environmental sustainability: Implications for policy and governance. Journal of Environmental Accounting and Management, 6(2), 89-104
Stefannie, D., & Khairin, F. N. (2025). Open Access Blue Accounting Practices for Marine Economic Sustainability : A Descriptive Analysis of the Implementation of Blue Accounting in the Fisheries Sector in West Kutai Regency. American Journal of Humanities and Social Sciences Research, 9(6), 218–225.
Stover, J., Avadhanula, L., & Sood, S. (2024). A review of strategies and levels of community engagement in strengths-based and needs-based health communication interventions. Frontiers in Public Health, 12(4), 1–17. https://doi.org/10.3389/fpubh.2024.1231827
Sundarasen, S., Rajagopalan, U., & Alsmady, A. A. (2024). Environmental Accounting and Sustainability: A Meta-Synthesis. Sustainability (Switzerland), 16(21), 1–16. https://doi.org/10.3390/su16219341
Suwarno, T. E., Laoli, V., & Simorangkir, E. N. (2025). Akuntansi Biru Sebagai Pilar Pembangunan Ekonomi Maritim Untuk Indonesia Emas 2045. JMA, 3(8), 1–10. https://jurnal.mediaakademik.com/index.php/jma/article/view/2724
Syah, S., Saraswati, E., Sukoharsono, E. G., & Roekhudin. (2020). Blue Accounting and Sustainability. Advances in Economics, Business and Management Research, 144, 502–508. https://doi.org/10.2991/aebmr.k.200606.085
UN. (2017). The Potential of the Blue Economy, Increasing Long Term Benefit of the Suitanable Use of Marine Resources for Small Island Developoing States and Coastal Least Developed Country. International Bank for Reconstruction and Development. https://doi.org/10.1596/26843
Wulandari, E., Sitoresmi, M. W., Atika, A., Manurung, H., Sunaningsih, S. N., & Arifah, S. (2025). Accountability of SDGs in Local Governments: Case Study of Central Java and Yogyakarta. Accounting Analysis Journal, 13(3), 208–216. https://doi.org/10.15294/aaj.v13i3.16748
Zulkarnaen, W., Fitriani, I., & Yuningsih, N. (2020). Pengembangan Supply Chain Management Dalam Pengelolaan Distribusi Logistik Pemilu Yang Lebih Tepat Jenis, Tepat Jumlah Dan Tepat Waktu Berbasis Human Resources Competency Development Di KPU Jawa Barat. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 4(2), 222-243. https://doi.org/10.31955/mea.vol4.iss2.pp222-243.
Published
2026-02-09
How to Cite
Ariyani, A., Sari, N., & Dewi, D. F. (2026). INTEGRASI BLUE ACCOUNTING DALAM PENGELOLAAN WILAYAH PESISIR UNTUK MENDUKUNG TUJUAN PEMBANGUNAN BERKELANJUTAN. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 10(1), 692-704. https://doi.org/10.31955/mea.v10i1.6894
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