Analysis of Blue Accounting Sustainability in Seaweed Cultivation from Economic, Social, and Environmental Perspectives (Study on: Seaweed Farmers In Banggai Regency, Central Sulawesi)

  • Suci Rahmadani Djamaludin Universitas Muhammadiyah Malang, Malang, Indonesia
  • Uci Yuliati Universitas Muhammadiyah Malang, Malang, Indonesia
  • Nurul Asfiah Universitas Muhammadiyah Malang, Malang, Indonesia
Keywords: Seaweed Farming, Blue Accounting, Triple Bottom Line, Sustainability

Abstract

Seaweed farming has become one of the primary livelihoods for coastal communities in Indonesia, particularly in Tanjung Tuwis Village, Banggai Regency, Central Sulawesi. Despite its potential, the sustainability of seaweed cultivation remains challenged by economic, social, and environmental issues. This study seeks to examine the sustainability of seaweed farming practices within the framework of Blue Accounting by addressing the problem of how cultivation activities contribute to the economic welfare of farmers, social dynamics of the community, and ecological impacts on coastal resources. The research aims to provide a comprehensive understanding of seaweed farming sustainability that can guide policymakers in the fisheries sector. Using a qualitative descriptive approach, data were collected through observations, semi-structured interviews, and focus group discussions with farmers, village officials, community leaders, and representatives from the Fisheries Service of Banggai Regency. Secondary data were obtained from academic literature, reports, and supporting documents. Data validation employed triangulation of sources, techniques, and time, while thematic analysis was conducted based on the Triple Bottom Line framework, covering economic (profit), social (people), and environmental (planet) aspects. The results reveal that seaweed farming significantly contributes to household income and local economic development, enhances social cohesion and institutional participation, but also poses challenges in environmental management, particularly related to waste, cultivation impacts, and conservation awareness. Overall, the study highlights the importance of integrating economic benefits with social empowerment and ecological preservation to achieve sustainable coastal resource management.

Downloads

Download data is not yet available.

References

Abreu, R., & David, F. (2019). Akuntansi Biru : Mencari standar baru. April 2022.

Akhtar, M., & Haris, M. (2025). ecological footprints and blue economy. 14, 1–14. https://doi.org/10.1057/s41599-025-04378-x

Bambang arianto, R. (n.d.). Topik Penelitian Akuntansi. 251.

BPS Sulteng. (2022). Produksi dan Nilai Produksi Perikanan Budidaya Menurut Kabupaten/Kota dan Jenis Budidaya di Provinsi Sulawesi Tengah, 2022. BPS. http://sulteng.bps.go.id/id/statistics- table/3/U20wMk16RmhlR1JLWkdrMWRYQkxUVzB2YXpSelp6MDkjMw==/produksi- dan-nilai-produksi-perikanan-budidaya-menurut-kabupaten-kota-dan-jenis-budidaya-di- provinsi-sulawesi-tengah--2022.html?year=2022

Buana, A. V., Ayu, N., & Pandin, M. Y. R. (2024). Analisis Faktor-Faktor yang Mempengaruhi Penerapan Prinsip Blue Economy dan Dampak pada Masyarakat di Wilayah Pesisir Kenjeran Surabaya. 1(4), 1–12.

Ellina Nuril Firdaus. (2023). ANALISIS POTENSI PENGEMBANGAN BLUE ECONOMY MELALUI POTENSI SUB SEKTOR PERIKANAN DI INDONESIA.

Isbahi, M. B., Zuana, M. M. M. ., & Mariana, E. R. . (2022). The Technology Strategy in Website Communication Media in Improving Business Activities. Majapahit Journal of Islamic Finance and Management, 1(2), 126–138. https://doi.org/10.31538/mjifm.v1i2.17

Isbahi, M. B., Zuana, M. M. M., & Toha, M. (2024). The Multi-Social Relation of the Cattle Industry in the Plaosan Subdistrict Animal Market of Magetan Regency. Malacca: Journal of Management and Business Development , 1(1), 31–46. https://doi.org/10.69965/malacca.v1i1.51

Karmilah, M., Yuliani, E., & Sugiyono, A. (2021). Pendampingan Diversifikasi Hasil Pertanian di Masa Pandemi: Strategi Ketahanan Pangan Masyarakat di Kawasan Urutsewu Kebumen. Abdimasku : Jurnal Pengabdian Masyarakat, 4(2), 86. https://doi.org/10.33633/ja.v4i2.174

Krestiwanda, L. J. V., & Utami, I. (2024). Pertanggungjawaban Sosial Akuntansi Biru: Studi Pada Perusahaan Perikanan Go-public Di Indonesia. Owner, 8(3), 2994–3006. https://doi.org/10.33395/owner.v8i3.2211

Michelle, K., & Horista, N. (2022). Jurnal Pembangunan Manusia PROGRAM PEMBENTUKAN DAN PENINGKATAN KAPASITAS MASYARAKAT PESISIR. 3(1). https://doi.org/10.7454/jpm.v3i1.1028

Nanda, A. D., Nurhayati, E. S., & Rizky, N. A. (2024). Komitmen Indonesia dalam Mewujudkan Ekonomi Kelautan Berbasis Blue Economy. 1(2), 65–72.

Negara, D. P., & Darmawan, N. A. S. (2021). Blue Accounting: Keberlanjutan Terumbu Karang Di Pantai Jemeluk. JIMAT: Jurnal Ilmiah Mahasiswa Akuntansi, 12(02), 615–624.

PEBY SELVIONA. (2024). ANALISIS LITERASI GREEN FINANCING SEBAGAI PEMBIAYAAN BERKELANJUTAN BAGI USAHA MIKRO KECIL MENENGAH (UMKM) SEKTOR

INDUSTRI PENGOLAHAN MAKANAN (Studi Pada UMKM Pengolahan Keripik di Kota Bandar Lampung).

Pesisir, D., Bone, K., Selatan, S., Suwardi, W. Z., & Islamiah, N. (2024). SEIKO : Journal of Management & Business Pemberdayaan Masyarakat Dalam Upaya Peningkatan Kesejahteraan : Studi Kasus Pada Petani Rumput Laut di. 7(2), 652–659.

Sridadi, A. R., Fianto, B. A., Yuniawati, R. A., Agustia, D., Wurjaningrum, F., Millati, I., Fauzi,

M. Q., & Triasih, M. (2024). Penguatan Ketahanan Pangan dan Keberlanjutan Produksi Rumput Laut Melalui Kolaborasi Pengabdian Masyarakat Internasional. 03(01), 22–31.

Syah, S., Saraswati, E., & Sukoharsono, E. G. (2020). Blue Accounting and Sustainability.144(Afbe 2019), 502–508.

Toha, M., Zuana, M. M. M., & Isbahi, M. B. (2024). Acculturation of Mataraman Local Wisdom with Islamic Values: Implications for Social and Economic Development. Danadyaksa: Post Modern Economy Journal, 2(1), 33–47. https://doi.org/10.69965/danadyaksa.v2i1.143

Tunardjo, M. P., Elim, Y. V, Lelan, S. M. N., Kause, W. L., Nugraha, M. A. T., & Raijua, S. (2024). Status keberlanjutan pengembangan rumput laut di provinsi ntt. 478–498.

Wang, Q., Sun, X., Lin, S., Dong, Y., Shen, H., He, Z., Luo, H., Zou, L., Kyo, I., & Yang, Y. (2025). Large-scale seaweed cultivation as a nature solution for carbon-negative economy and restorative environmental stewardship : Lessons from China. Renewable and Sustainable Energy Reviews, 207(August 2024), 114954. https://doi.org/10.1016/j.rser.2024.114954

Zamroni, M. A., Toha, M., Zuana, M. M. M., & Baiqun Isbahi, M. (2023). Exploring Zakat Distribution Via Blockchain in Indonesia Perspective of Maslahah Mursalah Wahbah Zuhaili. Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE), 6(3), 3544-3555. https://doi.org/10.31538/iijse.v7i3.5821

Published
2025-12-31
How to Cite
Djamaludin, S. R., Yuliati, U., & Asfiah, N. (2025). Analysis of Blue Accounting Sustainability in Seaweed Cultivation from Economic, Social, and Environmental Perspectives (Study on: Seaweed Farmers In Banggai Regency, Central Sulawesi). Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE), 8(3), 14891-14901. https://doi.org/10.31538/iijse.v8i3.8737