Page 141 - SUSTAINABILITY ISSUES & COVID-19

20 De Galesong : Sustainability Accounting

and The Dilemma of Coastal Communities

Sultan Syah

EXTENDED ABSTRACT

PURPOSE

The purpose of this study is to deconstruct economic, social, and environmental realities in coastal communities with a
political economy accounting perspective.

STUDY DESIGN/METHODOLOGY/APPROACH

A qualitative method with the postmodern paradigm and political economy accounting perspective

FINDINGS
The results of this study found that the political economy of accounting plays an important role in “transacting” like a
coin (metal) which has two different sides. Where on the one hand the actors (fishermen) have economic interests that
clash with the preservation of nature and on the other hand, economic and social life still depend on nature as their
main source. Thus, the deconstruction results offered can harmonize the relationship between society (economy and
social) with nature. Practical Implications, Regional and central governments, especially the ministry of marine and
fisheries, as well as coastal communities can benefit from sustainability accounting so that economic activities can run
in harmony with social life and environmental sustainability.

ORIGINALITY/VALUE

The deconstruction results offered come from the genius local wisdom of coastal communities that are starting to be
forgotten. This paper tries to deconstruct the reality of coastal communities in providing solutions without destroying
the main livelihoods of the community. the parameters applying the triple bottom line concept are that there is the
harmonization between the economic, social, and environmental aspects.

Keywords
Sustainability, Accounting, Coastal, Abration.

JEL Classification
Q01 Sustainable Development

REFERENCES

References that have been presented inside (Authors, Year) in the full text should be prepared in the format of APA Style
as shown below:

Book
Cooper, D. R., & Schindler, P. S. (2003). Business Research Methods. 8th Ed. Boston, Mass.: Mcgraw-Hill/Irwin.

Journal Article
• Jones, J. J. (1991). Earnings Management During Import Relief Investigations. Journal Of Accounting Research,
29(2), 193-228.
• Lang, M., Lins, K. V., & Maffett, M. (2012). Transparency, Liquidity, And Valuation: International Evidence On When
Transparency Matters Most. Journal Of Accounting Research, 50(3), 729-774.

Thesis/Dissertation/Working Paper
• Utama, S. (1997). The Association Between Institutional Ownership And Trading Volume Reaction To Annual
Earnings Announcements. Ph.D Dissertation, Texas A&M University.
• Chambers, D. (2005). Earnings Persistence And The Accrual Anomaly. University Of Kentucky. Working Paper.

140 International Conference on Sustainability
(5 Sustainability Practitioner Conference)
Th