Hasnidar Hasnidar (1), Vina Olivia Pebrianty (2), La Ode Muhammad Arfan Samrin (3), Taufan Sufatriansa Awal (4), Dzulkifli Abdillah (5)
This study aims to identify the practices of recording and managing the financial results of clove farming, analyze the challenges in implementing sustainability accounting, and propose a simple record-keeping model based on sustainability accounting principles to support the sustainability of farming activities. The research employs a qualitative descriptive method with a case study approach, collecting field data through observation, interviews, questionnaires, and documentation. Data were analyzed thematically to reveal recording patterns, encountered problems, and opportunities for implementing sustainability accounting. The findings show that clove farming in Puu Lawulo Village has significant potential; however, harvest timing and weather conditions greatly influence yield and quality. Farmers’ accounting practices remain simple and seasonal, with no separation between household and farm finances, and without recording biological assets or environmental data. The main obstacles include low accounting literacy, limited access to digital tools, fluctuating clove prices, and the absence of practical recording formats—resulting in financial and environmental management that is still carried out intuitively, without analytical support for sustainability. Therefore, to enhance the effectiveness and sustainability of clove farming, it is necessary to implement a simple and adaptive sustainability accounting model. This study proposes a chart of accounts (COA) framework that includes income, direct costs, agronomy, occupational health and safety (OHS), and assets.
Department of Accounting
Agustina, T., Dwianto, S., Trenggana, A., Khairani, E., Laksmana, K., Anisah, H., Sianipar, M., Widati, E., Saputra, M., Susanti, N., Vikaliana, R., & Harto, B. (2022). BUSINESS SUSTAINABILITY: CONCEPTS, STRATEGIES AND IMPLEMENTATION. Penerbit Media Sains Indonesia.
Agustina, Y., & Augustine, Y. (2024). TOWARDS A MATURITY MODEL FOR ACCOUNTING AND FINANCIAL SUSTAINABILITY IN INDONESIAN MSMES: INSIGHTS FROM A SYSTEMATIC LITERATURE REVIEW. Indonesian Jou of Sustainability Accounting and Management, 8(1), 336–368.
Amelisa, D., & Sisdianto, E. (2024). INDIKATOR LINGKUNGAN PADA TINGKAT PERTANIAN: RELEVANSI DAN IMPLEMENTASI AKUNTANSI HIJAU DI EROPA. Jurnal Intelek dan Cendikiawan Nusantara, 1(6), 9192–9201.
Amin, A., Hala, Y., Ibrahim, I., Diana, F., & Hatidjah, S. (2023). PENINGKATAN KAPASITAS PETANI MELALUI PELATIHAN PEMBUKUAN SEDERHANA DI DESA KABBA KABUPATEN PANGKEP. Journal of Training and Community Service Adpertisi (JTCSA), 3(1), 1–6.
Arifianti, N. P., & Widianingsih, L. P. (2023). KUALITAS PENGUNGKAPAN SDGS: APAKAH BERPENGARUH TERHADAP KINERJA KEUANGAN PERUSAHAAN SEKTOR ENERGI DAN BAHAN BAKU DI INDONESIA? Jurnal Reviu Akuntansi dan Keuangan, 13(2), 269–288.
Badan Pusat Statistik. (2020). KECAMATAN SAMATURU DALAM ANGKA 2020. https://ppid.kemendagri.go.id/storage/dokumen/Vyihf56CQ5MSR6kVElZo6Iquv1Wxon3zDDHDk9uS.pdf
Badan Pusat Statistik Indonesia. (2023). HASIL PENCACAHAN LENGKAP SENSUS PERTANIAN 2023. Sensus Pertanian, 28.
Biduri, S., Wardani, D. P. K., Hermawan, S., & Hariyanto, W. (2021). SKEPTISME PELAKU USAHA MIKRO TERHADAP STANDAR AKUNTANSI. Jurnal Akuntansi Multiparadigma, 12(2), 431–448.
BPS. (2024). STATISTIK PERKEBUNAN INDONESIA: KOMODITAS CENGKEH 2022–2024.
Dolorosa, E., Suswati, D., Nusantara, R. W., & Sawerah, S. (2025). OPTIMALISASI PENYUSUNAN LAPORAN KEUANGAN GAPOKTAN SEBAGAI INSTRUMEN STRATEGIS PENGAMBILAN KEPUTUSAN USAHA TANI. GERVASI: Jurnal Pengabdian Kepada Masyarakat, 9(2), 1054–1069.
Gray, R. (2010). IS ACCOUNTING FOR SUSTAINABILITY ACTUALLY ACCOUNTING FOR SUSTAINABILITY… AND HOW WOULD WE KNOW? Accounting, Organizations and Society, 35(1), 47–62.
Hubbard, G. (2009). MEASURING ORGANIZATIONAL PERFORMANCE: BEYOND THE TRIPLE BOTTOM LINE. Business Strategy and the Environment, 18(3), 177–191.
Julianti, A., Irfan, A., Widiyanti, E., & Mahdiyyah, S. (2024). IMPLEMENTATION OF SUSTAINABLE ACCOUNTING: ANALYSIS OF TRENDS AND CHALLENGES IN ENVIRONMENTAL IMPACT REPORTING.
Kusumastuti, A., & Khoiron, A. M. (2019). METODE PENELITIAN KUALITATIF. Lembaga Pendidikan Sukarno Pressindo (LPSP).
Mooduto, A., Boekoesoe, Y., & Bakari, Y. (2021). ANALISIS PENDAPATAN USAHATANI CENGKEH DI DESA ILOHELUMA KECAMATAN POSIGADAN KABUPATEN BOLAANG MONGONDOW SELATAN. AGRINESIA: Jurnal Ilmiah Agribisnis, 5(2), 91–100.
Nurmala, N., & Asse, M. (2020). ANALISIS KONTRIBUSI PENDAPATAN USAHATANI CENGKEH TERHADAP PENDAPATAN RUMAH TANGGA TANI. Jurnal Agrotech, 10(1), 9–14.
Sari, A. R., & Hwihanus, H. (2023). PERANAN SISTEM INFORMASI AKUNTANSI TERHADAP PERKEMBANGAN USAHA MIKRO KECIL MENENGAH (UMKM). Journal of Management and Creative Business, 1(1), 162–174.
Schaltegger, S., & Burritt, R. (2017). CONTEMPORARY ENVIRONMENTAL ACCOUNTING: ISSUES, CONCEPTS AND PRACTICE. Routledge.
Sugiyono. (2019). METODE PENELITIAN KUANTITATIF, KUALITATIF DAN R&D. Alfabeta.
Suryantara, A. B., & Ridhawati, R. (2023). PENTAGONAL RESISTENSI: FAKTOR PENYEBAB RENDAHNYA IMPLEMENTASI AKUNTANSI PADA UMKM. JPEK (Jurnal Pendidikan Ekonomi & Kewirausahaan), 7(2), 543–552.
Wheelen, T. L., & Hunger, J. D. (2012). STRATEGIC MANAGEMENT AND BUSINESS POLICY: CONCEPTS AND CASES.