Sustainability Accounting in Culture Perspective
Nurafni Eltivia (a*), Kurnia Ekasari (b), Hesti Wahyuni (b)
a) State Polytechnic of Malang
Jalan Soekarno Hatta No. 9 Malang 65141, Indonesia
*nurafni.eltivia[at]polinema.ac.id
b) State Polytechnic of Malang
Jalan Soekarno Hatta No. 9 Malang 65141, Indonesia
Abstract
Sustainability accounting concerning organisations- interactions with society and the natural environment. There are 3 pillars on sustainability, profit, people and planet. The aim of this research to gain the meaning of sustainability accounting. Local culture will be used to portray the sustainability accounting. The reasearch methodology is qualitative research. Using hermeneutic method, the portray of sustainability accounting was capture by Memayu Hayuning Bawana philosophy. The result of this research that beyond economic, social and environmental pillars, the actor of sustainability accounting it must have strong connection on God. This connection is imperative to grasp the "real" sustainability accounting.
Keywords: Sustainability Accounting, Culture, Java, Connection on God
Topic: Accounting