LABA DAN KEBERLANJUTAN: EKSPLORASI PRAKTIK BLUE ACCOUNTING DALAM INDUSTRI PERIKANAN DI PALABUHANRATU

This research aims to explore the practice of Blue Accounting in the fisheries industry in Palabuhanratu and its relevance to the profitability and sustainability of fisheries companies. Qualitative methods within the framework of social constructivism or interpretivism were employed. Data were collected through in-depth interviews with local fisheries stakeholders and analysis of relevant documents. The study found differences in perspectives between fishermen and boat owners regarding the perception of profit, where fishermen view profit as personal gain to meet daily needs, while boat owners perceive profit as broader business gains. Furthermore, the research identified that the implementation of Blue Accounting has not been fully adopted by the fisheries industry in Palabuhanratu. However, Pelabuhan Perikanan Nusantara (PPN) Palabuhanratu has initiated a Blue Economy program similar to Blue Accounting, aimed at promoting sustainable utilization of marine resources. This program demonstrates efforts to promote more responsible practices in the fisheries sector, although challenges remain in the comprehensive adoption of Blue Accounting by companies in Palabuhanratu..

Keywords: Blue Accounting, Profit, Sustainability, Palabuhanratu