Accounting for Coastal Sustainability: A Political Economy Analysis of Environmental Cost Distribution and Local Governance

Risti  Ulfi Hanifah; Candra  Safitri; Ahmad  Sahri Romadon; Fajar  Akriana Nila Relita

doi:10.69725/aai.v2i1.230

Authors

Risti Ulfi Hanifah Department of Accounting, Economics and Business, Faculty of Economics and Business, Universitas Semarang, Indonesia
Candra Safitri Department of Accounting, Economics and Business, Faculty of Economics and Business, Universitas Semarang, Indonesia
Ahmad Sahri Romadon Department of Accounting, Economics and Business, Faculty of Economics and Business, Universitas Semarang, Indonesia
Fajar Akriana Nila Relita Department of Accounting, Economics and Business, Faculty of Economics and Business, Universitas Semarang, Indonesia

DOI:

https://doi.org/10.69725/aai.v2i1.230

Keywords:

Green Accounting, Sustainable Governance, Village Development, Political Economy, Environmental Cost Distribution

Abstract

Purpose - This study examines the integration of green accounting practices and participatory governance mechanisms in advancing sustainable village development in Indonesia.
Design/methodology/approach - A mixed-methods approach combining quantitative surveys and qualitative case studies was employed across 15 villages in Central Java to analyze the interconnected roles of environmental accounting systems and community participation.
Findings - The results indicate that villages implementing comprehensive green accounting frameworks demonstrate 35% better environmental outcomes and 28% higher community satisfaction. Participatory governance structures significantly enhance transparency and resource allocation efficiency.
Originality/value - This research contributes to sustainable development literature by providing empirical evidence of accounting-governance synergies at the local level and offers a unified framework for integrating environmental and social dimensions.
Research implications - The findings offer theoretical insights for advancing research on sustainable rural development and provide practical guidance for policymakers seeking to implement integrated environmental accounting systems.

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Author Biographies

Risti Ulfi Hanifah, Department of Accounting, Economics and Business, Faculty of Economics and Business, Universitas Semarang, Indonesia

Risti Ulfi Hanifah is a lecturer at the Department of Accounting, Economics and Business, Universitas Semarang, Indonesia. She holds a Master of Accounting degree and is a registered professional accountant (Ak). Her research interests include green accounting, public sector accounting, and corporate sustainability reporting. She has published several articles in national journals and is actively involved in community service programs focused on financial literacy for coastal communities. She serves as the corresponding author for this study.
Candra Safitri, Department of Accounting, Economics and Business, Faculty of Economics and Business, Universitas Semarang, Indonesia

Candra Safitri is a faculty member in the Department of Accounting, Economics and Business at Universitas Semarang, Indonesia. Her research focuses on environmental accounting, public sector financial management, and participatory governance. She is currently involved in research projects examining the implementation of sustainability accounting in local government institutions across Central Java and has presented her work at several national conferences.
Ahmad Sahri Romadon, Department of Accounting, Economics and Business, Faculty of Economics and Business, Universitas Semarang, Indonesia

Ahmad Sahri Romadon is a lecturer in the Department of Accounting, Economics and Business at Universitas Semarang, Indonesia. He earned his Master of Accounting degree and specializes in financial accounting, corporate governance, and sustainability reporting. His current research explores the integration of environmental costs into village financial systems. He has contributed to multiple research publications and actively participates in academic forums on accounting innovation and rural development policies.
Fajar Akriana Nila Relita, Department of Accounting, Economics and Business, Faculty of Economics and Business, Universitas Semarang, Indonesia

Fajar Akriana Nila Relita is a certified accountant (Ak., CA.) and lecturer at the Department of Accounting, Economics and Business, Universitas Semarang, Indonesia. Holding a Master of Management degree, her research expertise lies in management accounting, organizational behavior, and sustainability performance measurement. She has extensive experience in qualitative research methodologies and has collaborated on various studies examining the role of accounting in community empowerment and environmental conservation initiatives in coastal areas.

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