ANALYSIS OF THE IMPLEMENTATION OF BLUE ACCOUNTING IN SUPPORTING ACCOUNTABILITY OF MARINE RESOURCE MANAGEMENT IN WEST KALIMANTAN

Haini Rastika; Helisa Noviarty; Ira Grania Mustika

doi:10.61677/count.v4i2.1111

Authors

Haini Rastika Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura
Helisa Noviarty Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura
Ira Grania Mustika Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura

DOI:

https://doi.org/10.61677/count.v4i2.1111

Keywords:

Accountability, blue accounting, environmental accounting, marine resources, public sector.

Abstract

This study aims to analyze the implementation of blue accounting in supporting accountability for marine resource management at the Marine and Fisheries Agency of West Kalimantan Province. The study employs a qualitative method with a descriptive approach and a case study design. Data were collected through in-depth interviews with three informants, observation, and documentation. Informants were selected based on their direct involvement in financial management and the management of marine and coastal ecosystems. Data were analyzed using thematic analysis and triangulated based on the findings from interviews, observation, and documentation. The results indicate that the implementation of blue accounting is still in its early stages and has not yet been fully integrated into financial management and marine resource reporting. The accounting system used adheres to accrual-based Government Accounting Standards (SAP) but does not yet incorporate the economic and ecological values of marine resources into financial reporting. Key challenges include limited data availability, insufficient human resource capacity, the absence of specific policies and regulatory frameworks, limited information system integration, and budgetary constraints. Costs associated with environmental protection and restoration are still recorded under general operational activities. Despite these limitations, blue accounting has the potential to strengthen transparency and accountability by integrating financial, economic, and ecological information into marine resource management.

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