Akuntansi Dialogis dalam Pengelolaan Sumber Daya Kelautan untuk Ekonomi Biru Berkelanjutan
DOI:
https://doi.org/10.35837/subs.v9i2.3299Keywords:
Accounting, Transparency, Coastal, Sustainability, ParticipationAbstract
Research objective: This study aims to explore dialogic accounting as a solution to enhance transparency, accountability, and sustainability in the management of coastal resources in Indonesia.
Method: Data were collected through a literature review of journals, reports, and policies related to fisheries management and sustainability accounting. Data analysis was conducted using a qualitative approach based on thematic synthesis of the challenges and opportunities in implementing dialogic accounting.
Research findings: The study found that information access inequality, top-down policy dominance, and resistance to change are major barriers to the implementation of dialogic accounting; however, information technology opens opportunities for transparency and stakeholder participation.
Practical implication: The findings encourage the integration of dialogic accounting to achieve fairer, more participatory, and sustainable coastal resource governance.
References
Adekola, J., Fischbacher-Smith, M., Fischbacher-Smith, D., & Adekola, O. (2017). Health risks from environmental degradation in the Niger Delta, Nigeria. Environment and Planning C: Politics and Space, 35(2), 334–354. https://doi.org/10.1177/0263774X16661720
Adjei, M., & Overå, R. (2018). Opposing discourses on the offshore coexistence of the petroleum industry and small-scale fisheries in Ghana. The Extractive Industries and Society. https://doi.org/10.1016/j.exis.2018.09.006
Alsharari, N. M., & Al-Shboul, M. (2019). Evaluating qualitative research in management accounting using the criteria of “convincingness.” Pacific Accounting Review, 31, 43–62.
Annesi, N., Battaglia, M., & Frey, M. (2021). Stakeholder engagement by an Italian water utility company: Insight from participant observation of dialogism. Utilities Policy, 72, 101270.
Aptasari, F. W., Putri, B. K. M., Mujahidi, K., & Hastuti, E. W. (2024). Tantangan penerapan social return on investment (SROI) di Indonesia: Studi kasus pada wilayah pesisir. Performance: Jurnal Bisnis & Akuntansi, 14(2), 53–76. https://doi.org/10.24929/feb.v14i2.3696
Argento, D., Broccardo, L., & Truant, E. (2022). The facets of the sustainability paradox. Meditari Accountancy Research, 30(7), 26–48.
Badan Pusat Statistik. (2020). Kontribusi perikanan terhadap produk domestik bruto atas dasar harga berlaku (2015–2019). https:// www.bps.go.id/publication.html?Publikasi%5BtahunJudul%5D=&Publikasi%5BkataKunci%5D=pdb&Publikasi%5BcekJudul% 5D=0&yt0=Tampilkan
Barclay, K. (2010). Impacts of tuna industries on coastal communities in Pacific Island countries. Marine Policy, 34(3), 406–413. https://doi.org/10.1016/j.marpol.2009.09.003
Bavinck, M., Berkes, F., Charles, A., Dias, A. C. E., Doubleday, N., Nayak, P., & Sowman, M. (2017). The impact of coastal grabbing on community conservation – A global reconnaissance. Maritime Studies, 16(8). https://doi.org/10.1186/s40152-017-0062-8
Bebbington, J., Brown, J., & Frame, B. (2007). Accounting technologies and sustainability assessment models. Ecological Economics, 61(2–3), 224–236.
Bellucci, M., Simoni, L., Acuti, D., & Manetti, G. (2019). Stakeholder engagement and dialogic accounting: Empirical evidence in sustainability reporting. Accounting, Auditing & Accountability Journal, 32, 1467–1499.
Benjaminsen, T. A., & Bryceson, I. (2012). Conservation, green/blue grabbing, and accumulation by dispossession in Tanzania. Journal of Peasant Studies, 39(2), 335–355. https://doi.org/10.1080/03066150.2012.667405
Bennett, N. J., & Satterfield, T. (2018). Environmental governance: A practical framework to guide design, evaluation, and analysis. Conservation Letters, 11(6), e12600. https://doi.org/10.1111/conl.12600
Bennett, N. J., Cisneros-Montemayor, A. M., Blythe, J., Silver, J. J., Singh, G., Andrews, N., Calò, A., Christie, P., Franco, A. D., Finkbeiner, E. M., Gelcich, S., Guidetti, P., Harper, S., Hotte, N., Kittinger, J. N., Le Billon, P., Lister, J., de la Lama, R. L., McKinley, E., … Sumaila, U. R. (2019). Towards a sustainable and equitable blue economy. Nature Sustainability, 2, 997–1005. https://doi.org/10.1038/s41893-019-0404-1
Bennett, N. J., Kaplan-Hallam, M., Augustine, G., Ban, N., Belhabib, D., Brueckner-Irwin, I., Charles, A., Couture, J., Eger, S., Fanning, L., Foley, P., Goodfellow, A. M., Greba, L., Gregr, E., Hall, D., Harper, S., Maloney, B., McIsaac, J., Ou, W., ... Sumaila, U. R. (2018). Coastal and Indigenous community access to marine resources and the ocean: A policy imperative for Canada. Marine Policy, 87, 186–193. https://doi.org/10.1016/j.marpol.2017.10.023
Blythe, J., Armitage, D., Alonso, G., Campbell, D., Esteves Dias, A. C., Epstein, G., Marschke, M., & Nayak, P. (2020). Frontiers in coastal well-being and ecosystem services research: A systematic review. Ocean & Coastal Management, 185, 105028. https://doi.org/10.1016/j.ocecoaman.2019.105028
Blythe, J., Flaherty, M., & Murray, G. (2015). Vulnerability of coastal livelihoods to shrimp farming: Insights from Mozambique. AMBIO, 44, 275–284. https://doi.org/10.1007/s13280-014-0574-z
Bocken, N. M., & Geradts, T. H. (2020). Barriers and drivers to sustainable business model innovation: Organization design and dynamic capabilities. Long Range Planning, 53(4), 101950
Brent, Z., Barbesgaard, M., & Pedersen, C. (2018). The blue fix: Unmasking the politics behind the promise of blue growth. The Transnational Institute. Amsterdam, Netherlands.
Broccardo, L., & Zicari, A. (2020). Sustainability as a driver for value creation: A business model analysis of small and medium enterprises in the Italian wine sector. Journal of Cleaner Production, 259, 120852.
Brown, J., & Dillard, J. (2014). Integrated reporting: On the need for broadening out and opening up. Accounting, Auditing & Accountability Journal, 27(7), 1120-1156.
Bullard, R. D. (2005). The Quest for Environmental Justice: Human Rights and the Politics of Pollution. Sierra Club Books.
Calvo, N., & Calvo, F. (2018). Corporate social responsibility and multiple agency theory: A case study of internal stakeholder engagement. Corporate Social Responsibility and Environmental Management, 25(6), 1223–1230
Carothers, C., & Chambers, C. (2012). Fisheries privatization and the remaking of fishery systems. Environment and Society: Advances in Research, 3, 39–59. https://doi.org/10.3167/ares.2012.030104
Clarke, J., & Flannery, W. (2019). The post-political nature of marine spatial planning and modalities for its re-politicisation. Journal of Environmental Policy & Planning, 21(5), 1–14. https://doi.org/10.1080/1523908X.2019.1680276
Cormier-Salem, M.-C. (2017). Let the women harvest the mangrove: Carbon policy and environmental injustice. Sustainability, 9(8), 1485. https://doi.org/10.3390/su9081485.
Dmytriyev, S. D., Freeman, R. E., & Hörisch, J. (2021). The relationship between stakeholder theory and corporate social responsibility: Differences, similarities, and implications for social issues in management. Journal of Management Studies, 58(6), 1441–1470.
Epstein, M. J., Rejc Buhovac, A., & Yuthas, K. (2015). Managing social, environmental, and financial performance simultaneously. Long Range Planning, 48(1), 35–45
Falah, M. H., & Aptasari, F. W. (2023). Tantangan koperasi nelayan sebagai penyeimbang rezim pengelolaan sumber daya kelautan dan perikanan di Indonesia. Dalam K. Amri, H. Latuconsina, & R. Triyanti (Eds.), Pengelolaan sumber daya perikanan laut berkelanjutan (hlm. 507–548). Penerbit BRIN. https://doi.org/10.55981/brin.908.c765
FAO. (2015). Voluntary guidelines for securing sustainable small-scale fisheries in the context of food security and poverty eradication. Food and Agriculture Organization of the United Nations, Rome. Retrieved October 29, 2015, from http://www.fao.org/documents/card/en/c/21360061-9b18-42ac-8d78-8a1a7311aef7/
FAO. (2018). The state of world fisheries and aquaculture: Meeting the sustainable development goals. Food and Agriculture Organization of the United Nations, Rome.
Fudge, M., Ogier, E., & Alexander, K. A. (2023). Marine and coastal places: Wellbeing in a blue economy. Environmental Science and Policy, 144, 64–73. https://doi.org/10.1016/j.envsci.2023.03.002
Grossi, G., Biancone, P. P., Secinaro, S., & Brescia, V. (2021). Dialogic accounting through popular reporting and digital platforms. Meditari Accountancy Research, 29(7), 75–93.
Hermes. (2017). Model pengelolaan pembangunan wilayah berbasis penanggulangan kemiskinan di Kota Bengkulu [Disertasi]. Institut Pertanian Bogor.
Herremans, I. M., & Nazari, J. A. (2016). Sustainability reporting driving forces and management control systems. Journal of Management Accounting Research, 28(2), 103–124
Hörisch, J., Freeman, R. E., & Schaltegger, S. (2014). Applying stakeholder theory in sustainability management: Links, similarities, dissimilarities, and a conceptual framework. Organization & Environment, 27(4), 328–346
Iazzi, A., Ligorio, L., Vrontis, D., & Trio, O. (2022). Sustainable development goals and healthy foods: Perspective from the food system. British Food Journal, 124, 1081–1102.
Koroy, K., Yulianda, F., & Butet, N. A. (2017). Pengembangan ekowisata bahari berbasis sumber daya pulau-pulau kecil di pulau Sayafi Dan Liwo, Kabupaten Halmahera Tengah. Jurnal Teknologi Perikanan dan Kelautan, 8(1), 1–17.
Kristian, I. (2019). Pengelolaan wilayah pesisir secara terpadu dan berkelanjutan yang berbasis masyarakat. Jurnal Rasi, 1(1), 49–63.
Kurniawan, K. (2020). Resolusi konflik pemanfaatan sumber daya pesisir antara nelayan dengan penambang timah inkonvensional. Society, 8(1), 13–22.
Lamb, V., Marschke, M., & Rigg, J. (2019). Trading sand, undermining lives: Omitted livelihoods in the global trade in sand. Annals of the American Association of Geographers, 109, 1511–1528. https://doi.org/10.1080/24694452.2018.1541401
Lüdeke-Freund, F., Freudenreich, B., Schaltegger, S., Saviuc, I., & Stock, M. (2017). Sustainability-oriented business model assessment—A conceptual foundation. In E. Carayannis & S. Sindakis (Eds.), Analytics, innovation, and excellence-driven enterprise sustainability (pp. 171–209). Palgrave.
Manetti, G., Bellucci, M., & Oliva, S. (2021). Unpacking dialogic accounting: A systematic literature review and research agenda. Accounting, Auditing & Accountability Journal, 34, 250–283.
McCauley, D. J., Jablonicky, C., Allison, E. H., Golden, C. D., Joyce, F. H., Mayorga, J., & Kroodsma, D. (2018). Wealthy countries dominate industrial fishing. Science Advances, 4(8), eaau2161. https://doi.org/10.1126/sciadv.aau2161
Mohai, P., Pellow, D., & Roberts, J. T. (2009). Environmental justice. Annual Review of Environment and Resources, 34, 405–430. https://doi.org/10.1146/annurev-environ-082508-094348
Monteiro, J. M. (2021). Pengelolaan perikanan berbasis hukum adat melalui model co-management. Arena Hukum, 14(1), 67–83.
Pebrianto, F. (2020, 8 September). Kontribusi sektor kelautan dan perikanan ke PDB baru 3,7 persen. Tempo.co. https://bisnis.tempo.co/read/1383928/ kontribusi-sektor-kelautan-dan-perikanan-ke-pdb-baru-37- persen
Pedersen, C., Feodoroff, T., Reuter, R., Franco, J., Buxton, N., Barbesgaard, M. C., & Vervest, P. (2014). The global ocean grab: A primer. Afrika Kontakt and World Forum of Fisher Peoples, Transnational Institute, Masifundise.
Pinkerton, E. (2017). Hegemony and resistance: Disturbing patterns and hopeful signs in the impact of neoliberal policies on small-scale fisheries around the world. Marine Policy, 80, 1–9. https://doi.org/10.1016/j.marpol.2016.11.012
Poe, M. R., Norman, K. C., & Levin, P. S. (2014). Cultural dimensions of socioecological systems: Key connections and guiding principles for conservation in coastal environments. Conservation Letters, 7(3), 166–175. https://doi.org/10.1111/conl.12068
Pomeroy, C., Hall-Arber, M., & Conway, F. (2015). Power and perspective: Fisheries and the ocean commons beset by demands of development. Marine Policy, 61, 339–346. https://doi.org/10.1016/j.marpol.2014.11.016
Pryanka, A. (2018, 15 November). Guru besar IPB sampaikan penyebab nelayan indonesia miskin. Ekonomi Republika. https:// ekonomi.republika.co.id/berita/pi7qdl383/guru-besar-ipb- sampaikan-penyebab-nelayan-indonesia-miskin
Putri, F. R. D., Satria, A., & Saharuddin, S. (2020). Pengelolaan berbasis masyarakat sasi Laut Folley dan dinamika pengelolaan berbasis masyarakat. Jurnal Pengelolaan Sumber daya Alam dan Lingkungan (Journal of Natural Resources and Environmental Management), 10(1), 111–123.
Silver, J. J., Gray, N. J., Campbell, L. M., Fairbanks, L. W., & Gruby, R. L. (2015). Blue economy and competing discourses in international oceans governance. Journal of Environment and Development, 24, 135–160. https://doi.org/10.1177/1070496515580797
Silvestre, W. J., & Fonseca, A. (2020). Integrative sustainable intelligence: A holistic model to integrate corporate sustainability strategies. Corporate Social Responsibility and Environmental Management, 27(4), 1578–1590
Simmons, G., & Stringer, C. (2014). New Zealand’s fisheries management system: Forced labour, An ignored or overlooked dimension? Marine Policy, 50, 74–80. https://doi.org/10.1016/j.marpol.2014.05.013
Sparks, J. L. D., & Sliva, S. M. (2019). An intersectionality-based analysis of high seas policymaking stagnation and equity in United Nations negotiations. Journal of Community Practice, 27(3-4), 260–278. https://doi.org/10.1080/10705422.2019.1647325
Srinivasan, M., Kaullysing, D., Bhagooli, R., & Pratt, S. (2022). Marine tourism and the blue economy: Perspectives from the mascarene and Pacific Islands. Dalam Blue Economy: An Ocean Science Perspective (153–189). Springer Nature Singapore.
Talbot, D., Raineri, N., & Daou, A. (2021). Implementation of sustainability management tools: The contribution of awareness, external pressures, and stakeholder consultation. Corporate Social Responsibility and Environmental Management, 28(1), 71–81.
Toufique, K. A., & Gregory, R. (2008). Common waters and private lands: Distributional impacts of floodplain aquaculture in Bangladesh. Food Policy, 33(6), 587–594.
Unerman, J., Bebbington, J., & O'Dwyer, B. (2018). Corporate reporting and accounting for externalities. Accounting and Business Research, 48(5), 497–522.
Vitolla, F., Raimo, N., Rubino, M., & Garzoni, A. (2019a). How pressure from stakeholders affects integrated reporting quality. Corporate Social Responsibility and Environmental Management, 26(6), 1591–1606
Wannags, L. L., & Gold, S. (2020). Assessing tensions in corporate sustainability transition: From a review of the literature towards an actor-oriented management approach. Journal of Cleaner Production, 264, 121662.
Wesseling, J. H., Bidmon, C., & Bohnsack, R. (2020). Business model design spaces in socio-technical transitions: The case of electric driving in the Netherlands. Technological Forecasting and Social Change, 154, 119950.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Kebijakan mengenai Hak Cipta ............................
