PERTOBATAN EKOLOGIS DAN KEBERLANJUTAN ALAM: PERAN KRITIS AKUNTANSI SOSIAL DAN LINGKUNGAN DARI PERSPEKTIF LEUIT DALAM MENANTANG PENGABDI KAPITALIS

This research explores the role of Sundanese local wisdom, particularly Leuit, as a symbol of social accounting in the Ciptagelar Traditional Village, Sukabumi. An ethnographic approach was applied to gain a deep understanding of how Leuit functions as a social accounting system in the local community. Leuit, as a traditional rice barn, not only serves as a food storage but also reflects the values of sustainability and interconnectedness with nature, functioning as a social accounting tool to ensure community well-being. Additionally, this study evaluates corporate efforts in environmental conservation through the implementation of Corporate Social Responsibility (CSR) as a form of environmental accounting. A case study was conducted on PT Tirta Investama to assess the contribution of their CSR to environmental sustainability and how these CSR programs align with the sustainability principles represented by Leuit. Through a combination of ethnographic and case study approaches, this research aims to provide in-depth insights into social and environmental accounting practices in the context of local wisdom in Ciptagelar Traditional Village and the impact of corporate CSR initiatives. This research is expected to offer guidance for the integration of traditional values with social and environmental accounting practices in the modern era.

Keywords: Environment, Social, Leuit, Ethnography, Corporate Social Responsibility (CSR).