Eksplorasi Praktik Green Accounting Berbasis Tri Hita Karana Untuk Keberlanjutan Usaha Kecil dan Menengah
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Abstract
Penelitian ini bertujuan mengkontruksi model green accounting berbasis Tri Hita Karana (THK) untuk mendukung keberlanjutan Usaha Kecil dan Menengah (UKM). Nilai THK—parhyangan, pawongan, dan palemahan merepresentasikan keseimbangan spiritual, sosial, dan lingkungan yang sejalan dengan prinsip keberlanjutan. Penelitian dilakukan pada 10 UKM kain tenun endek di Provinsi Bali (Denpasar, Klungkung, dan Karangasem) menggunakan pendekatan kualitatif berparadigma interpretif. Data dikumpulkan melalui wawancara mendalam, observasi, dan dokumentasi, serta dianalisis dengan model interaktif Miles and (Huberman, 1994). Hasil penelitian menunjukkan bahwa pemahaman pelaku UKM terhadap green accounting masih terbatas, namun praktik keberlanjutan telah diterapkan, seperti pengelolaan limbah, efisiensi energi dan air, serta upcycling, meskipun pencatatan biaya lingkungan masih minim. Nilai THK terintegrasi dalam operasional dan pengambilan keputusan, tercermin dalam etika spiritual, hubungan sosial yang humanis, serta kesadaran lingkungan. Penelitian ini berhasil mengkonstruksi model green accounting berbasis THK yang mengintegrasikan ketiga dimensi tersebut dalam pencatatan biaya, evaluasi kinerja, dan pengambilan keputusan usaha. Temuan ini memberikan kontribusi praktis dan teoretis dalam pengembangan praktik akuntansi berkelanjutan berbasis kearifan lokal bagi UKM.
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