ANALISIS IMPLEMENTASI BLUE ACCOUNTING PADA PERUSAHAAN PERIKANAN DI INDONESIA

This study aims to analyze the implementation of the blue accounting concept in fisheries companies in Indonesia. Blue accounting is an accounting approach that incorporates marine environmental sustainability aspects into corporate reporting. This research uses a descriptive qualitative method with document analysis techniques on financial reports and sustainability reports from two companies that meet the criteria: PT Japfa Comfeed Indonesia Tbk and PT Central Proteina Prima Tbk. The results indicate that the implementation of blue accounting in both companies remains partial. While some sustainability aspects are reported, key elements such as marine ecosystem conservation, waste management, and environmental impact transparency are not comprehensively addressed. The study also finds that sustainability reporting is still largely administrative and has not fully adopted accountable reporting principles in accordance with standards such as GRI 304 and SDG 14. These findings are expected to provide insight for the development of sustainability accounting in Indonesia’s fisheries sector.
Keywords: blue accounting, sustainability accounting, fisheries companies, sustainability report, environmental reporting.