PENGEMBANGAN MODEL AKUNTANSI BERKELANJUTAN BERBASIS PRAKTIK LOKAL PADA USAHATANI CENGKEH: PENDEKATAN FENOMENOLOGIS

Abstrak

This study aims to develop a sustainable accounting model based on local practices in clove farming in Puu Lawulo Village, Samaturu District, Kolaka Regency, Southeast Sulawesi. This research employs a phenomenological approach within a case study design to explore the lived experiences of clove farmers in understanding and implementing financial recording practices in their farming activities. Five clove farmers were selected as informants through purposive sampling. Data were collected through in-depth interviews, field observations, and documentation, and were analyzed using a combination of thematic analysis and phenomenological interpretation. The findings indicate that financial recording practices among clove farmers remain simple, characterized by seasonal cash-based recording and the absence of separation between business and household finances. The main challenges include low accounting literacy, the complexity of harvest cycles, price volatility, and the lack of integration of environmental and social dimensions in financial records. Based on these findings, this study develops a contextually grounded and locally adaptive sustainable accounting model. The proposed model consists of a simple and flexible chart of accounts, key performance indicators based on the triple bottom line, and a concise recording format aligned with seasonal farming cycles. This study highlights that the development of sustainable accounting in smallholder agriculture cannot be separated from local practices and the lived experiences of the actors involved.

Kata kunci

• Clove Farming
• accounting model
• akuntansi berkelanjutan
• local practices
• model akuntansi
• pendekatan fenomenologis
• phenomenological approach
• praktik lokal
• sustainability accounting
• usahatani cengkeh