FILOSOFI LAUT MALUKU DALAM PARADIGMA BLUE ACCOUNTING
DOI:
https://doi.org/10.34127/jrlab.v15i1.1993Keywords:
Blue Accounting, Local Wisdom, Sasi, Pela Gandong, Socio-Ecological AccountingAbstract
The sea, as the lifeblood of Indonesian coastal communities, particularly in the Maluku Islands, plays a central role in economic, social, and cultural aspects. Although the blue accounting paradigm offers a solution for integrating ecological and social dimensions in marine accounting reporting, many practices still focus on a technocratic approach that tends to ignore local values. This study aims to develop a blue accounting paradigm based on the local wisdom of the Maluku community, by exploring customary principles such as Sasi and Pela Gandong, which focus on ecological balance and sustainability. Through a reflective-philosophical approach, this study analyzes the ontological, epistemological, and axiological dimensions that shape the Maluku community's perspective on the sea. The findings indicate that the sea is not only viewed as an economic resource, but as a living entity containing moral and spiritual values. Therefore, blue accounting needs to accommodate these values in the reporting system to produce fairer and more sustainable accountability. This study also suggests the integration of local wisdom within national and international policy frameworks, as well as the importance of developing customary-based indicators to strengthen the sustainability of marine ecosystems.
References
Abreu, R., David, F., Santos, L.L., Segura, L. and Formigoni, H. (2019), “Blue Accounting: Looking for a New Standard.”
Alfiana, M. (2025). Analisis implementasi blue accounting pada perusahaan perikanan di Indonesia.
Amaliah, T. H., Badu, R. S., Kanon, J., & Usman, K. (2024). Bagaimana praktik dan makna blue accounting bagi bisnis wisata di Teluk Tomini dalam studi etnometodologi? Wahana Riset Akuntansi, 12(1), 49–62. https://doi.org/10.24036/wra.v12i1.1251
Boswell, R. (2023). Prioritizing the culture metric for transformative ocean management in South Africa. Ecosystems and People, 19(1). https://doi.org/10.1080/26395916.2023.2260492
Gultom, E. (2020). Kearifan lokal masyarakat hukum adat dalam mewujudkan kedaulatan pangan di tengah pandemi COVID-19.
Haq, I., Sudirman, L., & Amiruddin, M. M. (2025). Eco-theological insights on the Sasi tradition: Analyzing environmental ethics and sanctions through fiqh al-bi’ah and Islamic criminal law. Al-Istinbath: Jurnal Hukum Islam, 10(1), 58–80. https://doi.org/10.29240/jhi.v10i1.9412
Hendarman, A. F., Pritasari, A., Desiana, N., Astiri, S., Dwifani, D., Sonia, V., Kumarasakti, R. P., et al. (2024). Current research and future perspectives: A literature review on the blue economy of Indonesia. BIO Web of Conferences, 92, 01030. https://doi.org/10.1051/bioconf/20249201030
Junardi. (2025). Integrasi sustainable development goal melalui praktik blue accounting pada PT Pelni (Persero). Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi), 9(3).
Layn, Y. Y. (2024a). The local wisdom of the Sasi culture and green accounting (A qualitative approach from a sustainability perspective in Maluku Province). Jurnal Ilmiah Manajemen Kesatuan, 12(6), 2337–2348. https://doi.org/10.37641/jimkes.v12i6.2949
Muin, A., & Rakuasa, H. (2023). Sasi laut as a culture of natural resources conservation to overcome the tragedy of the commons in Maluku Province. International Journal of Multidisciplinary Approach Research and Science, 1(3), 277–287. https://doi.org/10.59653/ijmars.v1i03.139
Noya, E. V. (2023). Sasi labuang (petuanan negeri) sebagai bentuk perlindungan terhadap biota laut di negeri adat. BAMETI Customary Law Review, 1(2), 83–93. https://doi.org/10.47268/bameti.v1i2.11175
Nugrahanti, Y. W. (2018). Reflection of philosophical basis in financial accounting research. Journal of Auditing, Finance, and Forensic Accounting, 6(1).
Rahmayanti, A. Y., & Sari, D. K. (2023). Blue accounting to enhance the quality of sustainability report. Proceedings, 69. https://doi.org/10.3390/proceedings2022083069
Robert Tambun, Sutrisno, & Prasutiyon, H. (2025). Sustainable blue economy establishes social justice based on ecology, preserves local wisdom, environmental and marine conservation as the future. International Journal of Integrative Sciences, 4(2), 493–504. https://doi.org/10.55927/ijis.v4i2.88
Sathiyamoorthy, S., & Sakurai, T. (2024). Effectiveness of community participation in mangrove restoration: The evidence from northern Sri Lanka. Environmental Economics and Policy Studies, 26(4), 759–779. https://doi.org/10.1007/s10018-024-00397-1
Soselisa, P. S., Alhamid, R., & Rahanra, I. Y. (2024). Integration of local wisdom and modern policies: The role of traditional village government in the implementation of Sasi in Maluku. Baileo: Jurnal Sosial Humaniora, 2(1), 63–75. https://doi.org/10.30598/baileofisipvol2iss1pp63-75
Sukoharsono, E. G. (2023). Constructing philosophy of accounting: Focusing on axiology. The International Journal of Accounting and Business Society, 31.
Syah, S., Saraswati, E., & Sukoharsono, E. G. (2020). Blue accounting and sustainability.
Wahdi, N., Gusmao, C., Amaral, A. S., & Santoso, A. (2025). Jurnal Ilmiah Ekonomi, 20(2).
Wakano, A. (2019). Nilai-nilai pendidikan multikultural dalam kearifan lokal masyarakat Maluku (Vol. 4).
Wattimena, A. K., Iffatin, I. N., & Anshor, A. M. (2025). Adat Sasi in the concept of local economic democracy in Maluku. Formosa Journal of Multidisciplinary Research, 4(8), 3951–3964. https://doi.org/10.55927/fjmr.v4i8.399
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Author
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Jurnal Lentera Bisnis disebarluaskan di bawah Lisensi Creative Commons Atribusi-BerbagiSerupa 4.0 Internasional.
Berdasarkan ciptaan pada https://plj.ac.id/ojs/index.php/jrlab
