Deconstructing sustainability accounting practices in micro-scale enterprises: a case study of a fish-cilok (a traditional fish-based tapioca snack) production center in kangean island
DOI:
https://doi.org/10.21831/jss.v22i1.101664Keywords:
Sustainability Accounting, Micro-Scale Enterprises, Triple Bottom Line, Kangean Island, Blue Economy, Practical Accountability.Abstract
This study aims to examine the applicability of sustainability accounting to the informal sector and explore how practical accountability and local wisdom contribute to income generation and business resilience, focusing on the fish-cilok (a traditional savory fish-tapioca snack) production industry on Kangean Island, Indonesia The primary aim of this study is to investigate how practical accountability and local wisdom are embedded in everyday business practices and how these practices contribute to income generation and business resilience. Employing a qualitative exploratory approach with a case study design, data were collected through interviews, observations, and document analysis. The findings indicate that sustainability practices are already embedded in the daily operations of micro-enterprises, although they are not explicitly recognized as sustainability accounting. These practices can be interpreted through the three pillars of the Triple Bottom Line (TBL). First, the profit dimension is manifested through value-added efficiency, particularly the utilization of low-value fish (ikan rucah) as a production input, which contributes to improved production efficiency and profit margins. Second, the people dimension is reflected in gotong royong, local labor participation, and community-based production networks that support workforce stability and reduce transaction and labor-related costs. Third, the planet dimension is demonstrated through circular management of production by-products, whereby residual materials are reused or transformed into economically valuable resources. The study demonstrates that simplifying sustainability accounting and embedding it within existing local practices can reposition sustainability from an additional administrative burden into a practical mechanism for resource efficiency, community empowerment, and business resilience.
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