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Mengutip ini sebagai: Abstract: Ritual Nyadran Pragmatics for Environmental Manage-
Whedy, P. (2021). Ritu ment Accounting.
al Nyadran Pragmatics Main Purpose - This research interprets the genius local wisdom ritual
for Environmental Mana- nyadran to express environmental management accounting.
gement Accounting. Jurnal Method -Ecophenomenology approach is used to understand the ecosys-
Akuntansi Multiparadig- tem as a phenomenon that requires intentionality subject and object. This
ma, 12(3), 509-530. relationship shows the central realization of harmony between humans
and nature.
https://doi.org/10.217-
Main Findings - Value-added presence for environmental management
76/ub.jamal.2021.12.3.-
accounting to identify, recognize, quantify, and report environmental sus-
29 tainability activities based on ritual nyadran. A ritual needs to include how
humans maintain sustainability. This awareness shows rights and claims
and obligations to the environment.
Theory and Practical Implications - Environmental management ac-
counting disclosures are based on human and environmental relation-
ships. Reflection embodied in ritual nyadran pragmatics to produce the
meaning of life in protecting the environment.
Novelty - The embodiment of environmental management accounting in
providing additions nyadran to the sustainability report on activities in eco-
logical preservation
509
510 Jurnal Akuntansi Multiparadigma, Volume 12, Nomor 3, Desember 2021, Hlm 509-530
“Environmental management account are unified with the natural realm (lagnya-
ing provides a direct human response na) full of serenity and happiness. Nyadran’s
in environmental management towards behavior, according to Fauziah & Bustomi
sustainability through practice edu (2019) and Sulistyorini (2020), is full of mor
cation on recording and accountabil al teachings and code of conduct whpected to
ity activities” (Burritt & Christ, 2016; become life guidelines to create harmonious
Gunarathne & Alahakoon, 2016) living conditions. As with life, the natural
environment is thus considered a security
The research results above respond to source. This happens because, following the
patterns of human activities affecting the concept of a coordinated totality, living na
existence of environmental accounting, with ture is the power that determines safety and
their intellectual abilities and rationales destruction.
capable of environmental cultivation. This Therefore, the inderawi realm (which
influence is also stated in research results can be seen) expresses the ghaib realm,
by Deegan (2017) and Liu et al. (2019) that namely the powerful mysteries surround
human activities in culture produce strategic ing it. And from there, it gets existence and
decisions on environmental use in support dependence. In nature, humans realize how
ing the successful implementation of envi much their life depends on supernatural
ronmental accounting. Both explanations powers cannot take into account (Kamayan
of this study indicate that environmental ti & Ahmar, 2019). This harmony of life is
management accounting relates between reflected in ritual nyadran to reveal the exis
humans and culture to take advantage of tence of nature with behaviors that have been
the environment as a unit. For example, The done (sinamung ing laku), guarding behavior
Universal Pantheist Society believes that hu (sinamung ing panjaga), and preserving be
mans and cultural activities have one soul havior (sinamung ing lestari) (Pamungkas et
that can mutually influence each other, al. 2018; Sari, 2020). These three behaviors
meaning that the environment makes hu are further explained by Fauziah & Bustomi
man behavior interested. This harmonious (2019) as behavior existence to maintain the
relationship provides human effort to main environmental balance value while main
tain the environment as a power of value, taining its sustainability. Sustainability is
meaning that environmental care guarantees a major factor in environmental accounting
integrity and balance of human life. Aware (Burritt & Christ, 2016; Mata et al. 2018).
ness of maintaining good relations with the Environmental accounting is an accounting
environment has provided various sources process that recognizes, measures, records,
of livelihood. With this awareness, behavior summarizes, and reports environmental
to environment protection is carried out as a transactions, events, or objects to produce
sign of gratitude for protecting the environ information. Information that cares and pays
ment as a gift from God. According to Mans- attention to and considers the value and ac
Kemp & Lugt (2020) and Mata et al. (2018), countability of environmental information
the awareness of protecting the environment integrated into the accounting process and
is a culture to preserve the environment from information reporting (Bernardi & Stark,
the threat of pollution activities. This ideal 2018; Hummel & Horisch, 2020; Stubbs &
relationship, as Ahmad (2020) and Fauziah Higgins, 2018; Tucker & Schaltegger, 2016).
& Bustomi (2019) show efforts to preserve This integration is further explained by La
culture for the environment. This culture is ko & Sumaryati (2018), which aims to help
manifested in hereditary activities through users in the ecology of life assess responsibil
traditional ceremonies of human dependence ity, accountability, and sustainability before
on the environment. making decisions and managing the economy
As Sari (2020) explained, dependency and non-economy for the future. This atten
that human activity is one unit with the envi tion emphasizes recognizing and measuring
ronment. The unity is manifested through rit- the environment from community activities,
ual activities of nyadran culture to preserve meaning that activities’ role influences envi
it. Kemanunggalan attitude of Javanese life ronmental sustainability (Kusumawardani
behavior to maintain social order and har et al. 2018; Kwakye, et al. 2018; Liu et al.
mony in the community facing environment. 2019; Wicaksono et al., 2021). Furthermore,
The embodiment lives an infinite space the role of the community, Global Reporting
(awang-uwung) where feelings and behavior Initiatives (GRI) 413-1, states that it includes
Prasetyo, Ritual Nyadran Pragmatics for Environmental Management Accounting 511
environmental objects, events, and trans use and activities are concerned with the
actions and the impact of activities on en environment (GRI 103-2) (NCSR, 2018). Ac
vironmental sustainability. This activity is cording to Lako & Sumaryati (2018), internal
strongly influenced by culture to be aware of management activities in presenting envi
thoughts and a sense of preserving the envi ronmental accounting sustainability reports.
ronment (Pangesti, 2017). The cultural focus The importance of this internal activity is
consistently measures the value and report what makes this study closer to genius lo
ing of information on the ecological output of cal wisdom of ritual nyadran for disclosure of
concern for society and environment into one environmental management accounting. So
unit, and accountability for this information that to understand more closely the locus va
is integrated (Pistoni et al., 2018). lue in producing environmental sustainabi
Such cultural paradigms provide wise lity disclosure behavior, then the formulation
attitudes and behaviors for humans to inter of problems and objectives this study is how
pret and treat the environment. Conditions the ritual nyadran in environmental manage
that indicate culture must develop a concep ment accounting disclosure. This disclosure
tion of the environment that glorifies and re adds value to genius local wisdom as the
spects also consider something that must be embodiment of environmental management
preserved. Thus, giving birth to an apprecia accounting in identifying, recognizing, quan
tive and caring attitude towards the environ tifying, reporting, and guaranteeing informa
ment humans live in (Sari, 2020; Wicaksono tion, rights, claims, and community obliga
& Kholid, 2019). Awareness manifests itself in tions towards the environment.
thoughts and behavior. This is very positively
correlated with the wisdom behavior that is METHOD
believed by certain communities (Kamayanti “The concept of the Industrial Revolution
& Ahmar, 2019). Furthermore Ahmad (2020) 4.0 has the potential to facilitate a better
and Awalin (2017) explain that behavior by understanding of the action value of en
making the culture of blood brother (sedu- vironmental accounting through great
lur sinarawedi) is manifested through a he er transparency, reduced likelihood of
reditary symbol as the village has its own greenwash and brown wash, focus on
rules, the state has its order (desa mawa sectors and measures of the most im
cara negara mawa tata). The wisdom of the portant routine environmental sustain
locus ritual nyadran provides certain com ability efforts” (Burritt & Christ, 2016).
munity awareness. The consciousness that
eventually develops as a value in the internal That is, environmental accounting be
community. It’s said to be locus in nature be comes an aspect based on environmental
cause generally, this value-laden wisdom is sustainability concerns. In this case, the
applied to a society limited by certain areas sustainability aspect is seen as an activity
and can only be understood by certain mem on existing phenomena. First, it is necessary
bers of society. Although the local wisdom of to emphasize the meaning of the eco phe
ritual nyadran contains a lot of environmen nomenology method, to understand objects
tal sustainability values carried out by the or objects with their material values. It aims
community in a certain area, in reality, it has to “embrace” the entity as a guide to under
no less role in character shaping of commu standing environmental sustainability as a
nity that is in it (Fauziah & Bustomi, 2019; phenomenon. Second, the entity is locked
Sulistyorini, 2020). up searching for an essential understanding
These characters provide a reasonable of environmental phenomena. The two steps
value for a phenomenon humans benefit stated as research results Prasetyo (2020)
from in classifying environmental sustain emphasizes that hidden things about the
ability components. This sustainability re subject of environmental existence can on
flects the community intervention conse ly be known through the phenomenological
quences in the ecosystem cycle, an account method. Only through phenomenology can
ability component for reporting activities in ontology be possible to show the relationship
GRI 400 concerning Social Impacts on GRI between humans and the environment. No-
413 Local Communities, namely 413-1 (Op ematic awareness of the subject shows the
erations with local community engagement, natural reality and is not influenced by the
impact assessments, and development pro subject’s decision or value. The subject exists
grams). Reporting focuses on how internal through his involvement with nature. That
512 Jurnal Akuntansi Multiparadigma, Volume 12, Nomor 3, Desember 2021, Hlm 509-530
is, the subject understands the value of his RESULTS AND DISCUSSION
environment. This is done through reflection “God huma asmara living area that
on his life, which depends on nature’s exis lies in this area as the owner, kumbi
tence. So as meant by Vassallo et al. (2017), na sang bethara ratu. Also, the holder
human consciousness cannot be separated of territory here, don’t do any damage
from its interaction with the environment. so that the journey of life in this vil
Therefore, to describe this research, it lage area is safe, don’t be careless...
is carried out with direct activities in ritual the embodiment of the sustainability
nyadran and interviews with informants. The of the area here...rahayu...rahayu...ra-
informants used are Anis as an observer of hayu” (Soenarto, 23 September 2019)
qualitative accounting research in sociolo
gical aspects, Sujiwo as a culturalist in the What is ritual nyadran? The recita
philosophy of Javanese cultural wisdom, tion of the nyadran prayer has the meaning
Soenarto as the elder of the nyadran custom that Gusti (God) creates the environment to
in Pitu Village, Ngawi Regency, and finally be cared for as an effort to guarantee hu
Muhariono as the Head of Pitu Village, Nga man survival. This effort believes that the
wi Regency. The four informants were able universe is the world of life created by the
to provide an acceptable explanation for the Creator, Gusti ingkang Murbeng Dumadi
ratio and perception of the nyadran tradi “God Almighty over all creation”. All cre
tion. The apparent reality can be resolved ations spread out in the universe have their
ecophenomenologically, namely looking for respective strengths, powers, and roles in all
the subs tance of the existence of the phe aspects of human life. This awareness that
nomenon’s environment. brings man has the power and role in main
These direct interactions and inter taining the environment, but is not powerful
views prove that a sharp distinction between and can organize the universe according to
nyadran and visible activities. Both can be his wishes. A condition is in line with what
observed with the senses, but understanding Muhariono stated as follows:
eco phenomenology signifies a deeper melt
into the reality of actual activity. This is to “The existence of the environ
understand the subject’s relationship with ment…can only be seen from one’s
the environment, so this research was con existence to understand and bene
ducted from 16 August 2019 to 02 January fit from being together with the en
2020. Research time that makes the unity vironment. It can only be realized
of understanding in ritual nyadran reality. with prayer activities that may God
The method used to not only think about protect. In return, we love the envi
nyadran, but also feel and preserve (involve ronment or environment in which
ment) this activity forever. The informant we live, achieve togetherness that
understands the value of preserving the en can obey and obey in life’s activi
vironment through maintained rituals. This ties forever” (Muhariono).
achievement is done through reflection on
his life that depends on nature’s existence Awareness is awake to understand that
with natural dialogue. human life depends on self-effort to preserve
In ritual nyadran, it is clear that the the environment. Self-effort, as stated by
expression of sincerity and “real” from each Anindita & Hamidah (2020) and Sulistyori
individual who participated on 23 September ni (2020), regarding awareness of protecting
2019. Activities accompanied by prayers that the environment, guarantees the survival of
God huma asmara living area that lies in humans because manungsa mung sadrema
this area as the owner, kumbina sang betha nglakoni or humans just live. Humans, as
ra ratu, also the holder of territory here. the central factor of art, maintain the envi
Prayers provide awareness of preserving sus ronment is always in good condition. Several
tainability and fear of breaking it. Thus, the rules must be held and enforced to ensure
local genius wisdom is a manifestation of the this environment with all its contents and
existence of its involvement with nature har awareness that can connect all individu
monization. This is done through reflection al and community interests to the value of
on his life in nature’s presence, as a value of togetherness.
“local cultural wealth” and valuable for this That is the expression used as a state
research. ment in accepting and facing the power of
Prasetyo, Ritual Nyadran Pragmatics for Environmental Management Accounting 513
the natural environment, which is the world Helm (2020), and Knauner & Moslang (2018)
of life. The proposition of manungsa mung sa- that the community is a support in the safety
drema nglakoni shows human helplessness of individuals to preserve the environment,
in living life. This is as outlined in Soenarto’s with customs and costs to be shared. Society
statement, namely: underlies changes in environmental practice
activities—actions based on natural envi
“The power in consciousness to ronmental sustainability. Nature awareness
show despaired activity over the guarantees safety and a better life. Therefore,
environment determines life... as stated by Muhariono:
yes…is that right? Complete
goals...activities, and hearts need “Nature…When…can only be seen
the environment to guarantee life but cannot talk together with what
to be sustainable...sustainable for we are doing…so we can only
their activities and strength...there be aware of what tata...titi...ten-
is no environmental sustainability trem…” (Muhariono).
that causes the loss of life’s activi
ties...the reverse is just waiting for The atmosphere of tata-titi-tentrem kerta
the loss of environmental affection raharja is pragmatics to be achieved in every
to be disappointed over human nyadran effort. The integration of meaning is
greed...” (Soenarto). related to the inner state to maintain the or
der of nature so that the atmosphere is har
Awareness to determine activities in monious, calm, and serene. The atmosphere
harmony makes the concept of environment of the soul is truly calm, reassuring. The
al sustainability. Sustainability embodied in state of the soul is peaceful as an embodi
nyadran as an embodiment of nature great ment of love with the natural environment.
ly influences people’s mindsets, even in life. An explanation based on the description of
This happens because of the closeness of Soenarto’s statement:
humans to nature which causes the devel
opment of ideas about the phenomenon of “This conscious form tata titi ten-
nyadran cosmogony. The following condition trem...son...makes understand
creates traditions or rituals related to respect ing...useful together...environ
for the nature in which they live. ment to ensure life activities...
Attention makes a noble view of life to lha...not aware...environment
maintain harmony, peace, and the power of people are lively...damaged...yes
cooperation to protect the natural surround not right...but coming back for
ings. The principle is built as awareness of humans will receive the reward...
nyadran to create life safety. This value is believe...this makes the second...
realized from the various efforts made to become…aware (while drinking
prevent damage. Finally, as fully aware that coffee)” (Soenarto).
nature, society, and the individual are inter
dependent. Therefore, as stated by Soenarto: This situation can be realized through
a stable moral (ethical) order. The idea of
“No son...understanding the real this order is also stated by Prasetyo (2020)
meaning of harmony to human that natural guidance provides a source of
hearts activities that are trans life safety that embodies self-control and a
formed into a noble and preserved sense of being trained to carry out environ
culture...a unity of activity to cre mental conservation activities in daily life.
ate a sustainable environment... The attainment of inner order and, there
rahayu” (Soenarto). fore, the ability to master connection with
the environment. The concept influences the
The atmosphere that directs as stated by community in sustainability, thus adding
Soenarto has the consequence that to ensure the Global Reporting Initiative (GRI) 400 in
the safety of individuals. It is not permissible 413 concerning local communities. The com
to disturb the peace of the community and to munity structure influences self-awareness,
ensure the safety of the community. It is not mind, and feeling, fostering social interac
permissible to destroy nature. Therefore, ac tion and preserving nature’s gifts from God.
cording to Gunarathne & Alahakoon (2016), Therefore, it must be treated, guarded, and
514 Jurnal Akuntansi Multiparadigma, Volume 12, Nomor 3, Desember 2021, Hlm 509-530
protected in the best possible way. Humans and feeling to control emotions that environ
are the most responsible creatures who have mental damage.
received the benefits of nature conservation. With thoughts and feelings, humans
This means, as stated by Muhariono: are given the ability to manage the environ
ment that must be “dijalani”. By empower
“The environment together with ing thoughts and feelings to realize a noble
human life that can not be deter civilization from the message of nyadran cul
mined further...so that this en tural wisdom (Ahmad, 2020; Awalin, 2017),
vironment becomes guarantee... the wisdom of nyadran is an awareness of
growing into a culture life is mung human life’s nature to continue to act (ngla-
sadrema nglakoni forever shows koni) to environment protection. The mean
the sublime activities of surround ing stated by Pamungkas et al. (2018) is a
ing environment...only one way to dependence culture of human life on the en
make it in ritual nyadran...is mung vironment so that they are aware of the need
sadrema nglakoni” (Muhariono). to establish a relationship between human
life and the environment that provides safe
Manungsa mung sadrema nglakoni is a ty. An explanation that is in line with Sujiwo
wisdom to greet humans in living life. This statement is as follows:
makes the atmosphere of life in policies by
paying attention to the environment. The en “Nyadran culture is present as the
vironment gives priority to be noticed. Atten power of human life to be aware of
tion is an activity that becomes the wisdom making the environment a guar
of action to do justice, be honest, and respect antee of life. Guarantees that lead
others. The concept of life that can prosper humans to account for their atten
humans to treat the environment. The en tion to the environment. Behavior
vironment itself provides benefits to ensure al sensitivity to the environment
human safety. That guarantee makes the in praise form to environment…
connection between keterhubungan antara nature in chanting the song prayer
environment and humans provide mutual (nyeyuwun) with silence, yes…
benefits in this survival. The explanation, as meditation (semedi)” (Sujiwo).
further emphasized in Soenarto’s statement,
is as follows: Situations that make activities a rou
tine. Statements that make ritual nyadran
“...mung sadrema nglakoni is an activities make beliefs to be carried out. This
activity expression of living to directly impacts the community to run and
gether with an environment main implement it sustainably.
tained together with life, namely The sensitivity situation is further
the two of them walking together.” stated by Sulistyorini (2020) as humans do
not have the power to damage or change them
So that humans will live their lives and but are given the ability to protect them. The
accept their nature to live together with the explanation as stated by Soenarto:
environment, meaning that humans inevita
bly can only live their lives within the lim “Do not...be less accepting of what
itations of nature. Humans can’t escape the is in the environment, if it comes
reality of environmental power. Furthermore, from the Highest (God), Hyang
Fauziah & Bustomi (2019), Helm (2020), and mahamulya for environmental
Zhang et al. (2018), as well as Sulistyorini sustainability. Sustainability of
(2020) provides a similar explanation for the the Hyang mahamulya and the
power of the environment in guaranteeing a form of the environment guaran
series of human life activities, meaning that tee life in the form of prayer to re
humans cannot escape the reality of universe ceive the blessings that are given”
power. Like it or not, humans must accept (Soenarto).
that they do not have physical power capable
of overcoming all powers or environmental Blessings that are directed to memayu
forces. Still, humans are gifted with thought hayuning bawana as part of the practice of
Prasetyo, Ritual Nyadran Pragmatics for Environmental Management Accounting 515
saving the environment as memetri wiji (main for environmental activities. Anis also state
taining environmental seeds). When you are environmental activities as:
wise to the environment, you don’t cut down
trees at will, don’t pollute rivers, etc. It’s an “Expenditure…to preserve the
act that tempts to memayu hayuning bawa- environment as GRI is an activi
na. The situation caused the environment ty of reporting and accountability
becomes nothing but the cosmos (world) that of written accounting…for envi
guarantees life. Environmentally friendly ronment…yes…environmental
people mean that their lives are friendly to accounting in environment pre
the world. Attention to the environment as serving. GRI as a guide must be
stated by Soenarto and Anis below: achieved to show the implemen
tation of these activities…son…
“Memayu nyadran adds a feeling in environmental reporting activi
to the activity of guarding and ties…that…I mean environmental
protecting the environment from accounting…depending on how to
damage, bringing peace forever. implement it…material refraction
The gift of only living from one is recorded or just reporting activi
main thing is activity and a sense ties…is not that what is in GRI…
of living close to environmen right?” (Anis).
tal sustainability...only this one,
son...environmental sustainabili Such dependence is an expression of
ty...yes...do not reject the existing self-awareness as a creature that depends
form of writing...without a feeling on environmental sustainability. Nyadran’s
of harmonious activity...yes...only behavior, according to Fauziah & Bustomi
writing...living people must be ob (2019), is full of moral teachings and codes
server environment…yes…living” of conduct which are expected to be a way
(Soenarto). of life to create harmonious living conditions.
As with life, the natural environment is thus
“...environment accompanies hu considered a security source. Because, fol
man life…guidelines on the en lowing the concept of a coordinated totality,
vironment make awareness not the natural world is the power that deter
just order. GRI...what is meant is mines salvation and destruction. Therefore,
a rule...without awareness only in the sensory realm (which can be seen) is
notes...environment guarantees an expression of ghaib, namely the power
survival...that’s what needs to be ful mystery surrounding it. And from there,
invested more...meaning without he obtained the existence and a place to de
guarantee...it is clear that humans pend. In nature, humans realize how much
look at one’s responsibilities” their life depends on supernatural powers
(Anis). that cannot be taken into account.
This harmony of life is reflected in ritu-
Based on these explanation, environ al nyadran to reveal the existence of nature
mental sustainability makes capital grow with the behavior that has been done (sina-
maintenance forever. This is also stated mung ing laku), guarding behavior (sinamung
by Burritt & Christ (2016), Gibassier et al. ing panjaga), and behavior that preserves
(2018), and Senn & Giordano-Spring (2020) the environment (sinamung ing lestari) (Fau
that environmental sustainability is highly ziah & Bustomi, 2019; Pamungkas, 2018;
determined and directly influenced by human Sulistyorini, 2020). These three behaviors
actions to take into account economic expen are further explained by Anindita & Hamidah
diture activities for environment protection. (2020) as the existence of behavior to main
It integrates recognition, measurement of tain the value of environmental balance while
value, recording, and reporting environmen maintaining its sustainability. Sustainability
tal activities. The focus of the environment is a major factor in environmental account
as a sustainability effort is environmental ing (Burhany & Nurniah, 2018; Burritt &
stewardship, namely the calculation and Christ, 2016; Mata et al., 2018; Senn & Gior
explanation of humans’ environmental care dano-Spring, 2020). Environmental account
and protection activities. Calculations and ing is an accounting process that recognizes,
explanations based on expenditures made measures, records, summarizes, and reports
516 Jurnal Akuntansi Multiparadigma, Volume 12, Nomor 3, Desember 2021, Hlm 509-530
no-Spring (2020)’s research entitled the li Response actions that most humans
mits of environmental accounting disclosure: then treat the sacrifice of economic resourc
enforcement of regulations, standards, and es for CSER as a periodic expense and are
interpretative reveal that the environment is reported in an annual report or through se
capital, i.e., any goods and or objects, even parate reporting media (green reporting, sus
abstract ones such as knowledge or envi tainability reporting, social reporting, triple
ronmental quality that are used to produce bottom line reporting, or others). Events that
goods and services that contribute to goals create non-material activities, as referring to
or objectives. The underlying goals of soci the following statement of Anis:
ety over a period of time. Therefore, just like
any other capital, the environment needs to “...proposes that environmental
be managed (good management) to ensure maintenance activities provide
its availability among the next generations. business continuity benefits in
However, the success of environmental ma subsequent periods, the account
nagement is difficult to measure. ing treatment is as investment
Furthermore, this research also con expenditure and amortized over
veys the opinion which suggests a balance subsequent periods. For example,
between present and future needs. But the community activities in environ
need is not defined, and, more importantly, mentally friendly rituals, sustain
the balance to be carried out is not deter ability in partnership activities for
mined. One of the reasons it is difficult to the development of environmental
measure the success of environmental ma sustainability with the culture of
nagement is that environmental “goods” may the surrounding community, joint
be measurable in quantity. Still, many can costs, and development of environ
not be materialized in the form of prices. mental sustainability” (Anis).
The concept is further explained by Qian
et al. (2018) that several problems hinder im Anis’s explanation shows that aware
plementing routine human activities that are ness of community activities can be reported
not useful, including those related to the en in the balance sheet as CSER’s investment
vironment. At the end of his research, Cairns in the intangible assets group. For the sac
states it is wise to accept that no statistics rifice of economic resources for CSER that
can be devised to measure sustainability does not have economic benefits for subse
or especially sustainable development. Peo quent periods, the accounting treatment is
ple can benefit by using economic accounts a periodic expense. It is reported directly in
wisely and not demanding what they cannot the income statement in the non-operating
provide. Still, Green accounting (or environ expense group. Details of some of the infor
mental accounting) provides a way to incor mation described by Solovida & Latan (2017)
porate the social values of non-price goods can be disclosed in the notes to the finan
into individual and collective decisions. cial statements. For CSER activities that are
Thus, environmental accounting is a “tool” difficult to measure in monetary terms, the
that helps assess environmental-related ac public can disclose qualitative information in
tivities. This explanation is as revealed by the notes to the financial statements.
Sopacua (2017) research which states that The explanation above demands action
environmental accounting explanations can from community groups (private) for further
be analogized as a quantitative measurement disclosure of activity information and/or
framework for environmental conservation specific information related to environmental
activities carried out by human society or maintenance. If the report can be presented
organizations. Environmental accounting is in monetary units later, it will further clarify
a term that seeks to classify the costs of com the allocation of costs used in environmen
panies and governments in carrying out en tal management and preservation. Efforts
vironmental conservation into environmental to achieve the effectiveness and efficiency
posts and human business activity. By La of the company’s operations. Therefore, ef
ko & Sumaryati (2018), this environmental forts manifest in management disclosure in
conservation activity or activity is referred to concern for the environment (GRI 103-2).
as Corporate Social and Environmental Re The realization of this activity requires use
sponsibility (CSER). ful information about efforts to preserve the
518 Jurnal Akuntansi Multiparadigma, Volume 12, Nomor 3, Desember 2021, Hlm 509-530
environmental concern program (GRI 413-1). As also explained by Deegan (2017) and Qian
The information contained in the efforts of et al. (2018) that environmental accounting
activity actors (management) to identify, ac is an art of classifying the components of the
knowledge, quantify, report, and guarantee balance of environmental concerns into ac
information on environmental impact activi tivity categories that reflect the consequenc
ties, rights and claims, and obligations to the es of human intervention in sustainability.
environment (Burritt & Christ, 2016; Liu et That condition causes the emergence of
al. 2019; Mans-Kemp & Lugt, 2020; Velte & urgency in disclosure applications or report
Stawinoga, 2017). Thus, the activity of hu ing on environmental sustainability activities
man attention to nature provides a combina as support for the sustainability report (GRI
tion of economic and social. The combination 413-1). This sustainability disclosure report
is as Muhariono and Soenarto’s statement: can be analyzed through two interrelated as
pects, as stated by Senn & Giordano-Spring
“... the ultimate goal of nyadran… (2020), namely environment and economy.
to combine economic, social, and The disclosure always pays attention to the
environmental values and the environment as the main goal of life. This
community to combine in the ri concept makes self-awareness paramount.
tual of togetherness. Next, only Thoughts about the exchange of benefits
harmonious inner environment provide special acknowledgment both in ma
for living…that’s what Ki Soenarto terial and non-material terms for the actions
meant…priority in the activities of that have been taken that can affect nyadran
life aspects…in ritual nyadran. Be implementation. Implementation as a social
cause…this ritual can provide in arrangement to provide relationships and
structions for this self to be aware affection between communities. The rela
of environmental sustainability” tionship between the use of the environment
(Muhariono). in living activities. This means that the envi
ronment makes the economy grow and vice
“Together in the activities of three versa. This refers to Soenarto’s statement as
manifestations, namely clean life, follows:
light up life and make a living. The
three activities of nyadran tradi “Next is life...son…this is only the
tion instill…Son…thoughts, feel realization that ritual nyadran is
ings, and hopes. A form that only carried out here…the statement
makes the level of environmental of environmental sustainability is
sustainability more” (Sunarto). a manifestation of thoughts…feel
ings, and hopes…this is a nobility
This nyadran activity can provide in manifestation of ritual nyadran of
structions for environmental sustainability physical respecting…respecting
in self-awareness activities. Awareness that the situation…respecting feelings
provides loyalty in interpreting economic, and…respecting the soul. Yes...
social, and environmental values in environ just...feelings...all...peaceful and
mental reporting, then nyadran reporting accepting of a sustainable environ
is an expression of maintenance actions. ment…environmental sustainabil
Therefore, Prasetyo (2020) stated that hu ity comes from physical prayers,
man activities in preserving the environment prayers for circumstances…
become the focus of environmental reports. prayers for feelings and souls…all
This aligns with IFAC (2005) that environ of these make priority an activity
mental reports are details or disclosures of the ritual nyadran” (Soenarto).
information on actions and cost allocations.
Information is used to protect and preserve The statement above provides a deter
the environment. This concept makes envi mination of the role of humans in fulfilling
ronmental accounting a multidisciplinary their obligations to the environment. The
discipline in which the preparation does not human obligation factor in environmental
only come from the realm of accounting but accounting reports harmonizes the environ
also requires convergence and harmonization mental and economic roles (Mans-Kemp &
from agencies related to natural resources, Lugt, 2020; Mata et al., 2018; Solovida &
government, environmentalists, and others. Latan, 2017). This role makes the environ
Prasetyo, Ritual Nyadran Pragmatics for Environmental Management Accounting 519
ment the maintenance of a harmonious form parated from the existence of nature. The ex
of communication. Prasetyo (2020) stated planation that refers to Soenarto’s opinion,
that the relationship of human responsibility namely:
makes environmental maintenance activities
a constituent of environmental accounting. “Rahayu…rahayu…clean life, illu
Preparation is based on economic activity minate the life and carryon life...
and life. The second basic pillar is the com prayer is obedient to the most
munity’s welfare that supports, influences, merciful God...the embodiment
and directly feels the positive-negative im of ritual nyadran…the activity of
pacts of the sustainability activities carried feeling Son…rahayu…rahayu...”
out. Consequences of economic resources (Soenarto).
that can guarantee the welfare of society. An
explanation that is in line with Muhariono’s The environmental information of ritual
statement that there is a connection between nyadran acts provides value for the realiza
various aspects of the ritual nyadran, as fur tion of reporting actions and thoughts. Those
ther explained below: two things, as stated by Appiah et al. (2020),
Henri et al. (2016), Lako & Sumaryati (2018),
“Togetherness of economic, social and Latan et al. (2018) as well as Senn &
and environmental values and Giordano-Spring (2020), that environmental
the community to achieve mystic accounting encourages the creation of en
ism, namely cleaning life or resik vironmental information that prioritizes ac
urip, illuminating life or nerangi tion and knowledge, namely environmental
urip, and uniting life or nyeyam- sustainability. This aligns with the Global
bung urip. The three achievements Reporting Initiatives reporting (namely, inte
are realized by praying the ritual grating the reporting of information on en
nyadran. Because for us, harmony vironmental care concerns. An achievement
in taste and behavior is the main that shows ritual nyandran as a genius in
thing in achieving…achievement preserving the environment. This effort takes
of environmental sustainability is advantage of the community’s active role
not only a record but notes and as the perpetrators of the existence of such
feelings that are always together to sustainability. Referring to Gibassier et al.
realize…the economy, social and (2018), the community’s active role influenc
environment, and the community” es the environment and its sustainability.
(Muhariono). Pragmatics of ritual nyadran in en-
vironmental management accounting. The
The achievement of such harmoniza ritual nyadran embodies life holding on to
tion manifests the recognition and reporting humans and the environment as a unit. This
of environmental sustainability activities in explanation shows the unity of man and the
an integrated manner. The concept, as stat environment. A unit that brings awareness of
ed by Qian et al. (2018) and Sopacua (2017), activities in preserving the environment, as
is that measuring, recording, summarizing, stated by Anis below:
and reporting events or objects produces
environmental accounting information. This “Knowledge…environment like
provides both present and future economic GRI…does not grow the impact of
and non-economic benefits to society. This information without going through
makes the results of research by Anindita with the activity of paying atten
& Hamidah (2020) and Prasetyo (2020) that tion to it…concepts without ac
explain the actions of human life to ensure tion are just useless information”
the safety of themselves and the environ (Anis).
ment. Two factors result from action as an
embodiment of gratitude to God for being This statement indicates that environ
responsible in the world. It shows humans mental concern activities form the basis of
as creatures who receive many things from information reported in environmental ac
life in this world. Therefore, humans must counting. The same thing is produced from
not forget that this existence cannot be se research results by Deegan (2017), Latan et
520 Jurnal Akuntansi Multiparadigma, Volume 12, Nomor 3, Desember 2021, Hlm 509-530
al. (2018), Leitner & Wall (2015), and Liu et This growing feeling of environmental
al. (2019), namely environmental accounting awareness, according to Sulistyorini (2020),
integrates recognition, measurement of val is manifested in the attitude and behavior of
ue, recording, summarizing, and reporting actively doing good, including building and
on aspects of human activity with the envi maintaining a healthy, calm, beautiful, and
ronment. The explanation is also in line with sustainable environment so that it becomes
Lako & Sumaryati (2018) that environmental a natural resource that is always able to in
accounting is essentially based on the values crease human dignity. The social environ
of love for the environment and fellow human ment grows as a reality of life. The reality of
beings in the accounting process. human relations with the environment. Con
That unity fosters the core behavior of ditions that view the environment as a com
life, in which all sense of conduct, thought, plete unit that complements each other. The
ability and will be pure and brought into har human paradigm towards the environment
mony. This explanation refers to Soenarto’s makes nyadran cause rules for attitudes and
statement of opinion as follows: behavior to be wiser and wiser in interpret
ing and treating environmental sustainabili
“Activities…living with the environ ty. As also refers to Muhariono’s statement,
ment there are two things recorded which states about:
about prayer, namely thoughts…
these thoughts control feelings… “Nyadran activity...yes understand
the last is the cleanliness of de the importance of the environment
sires…two things only grow prayer to be protected and respected...
from the ritual nyadran. The cal not to use it for yourself without
culations only hope to preserve the any sustainability. Yes...the name
environment as a form of peaceful is environmental sustainability gi
or tata-titi-tentrem living together ving an appreciative and caring at
in Pitu Village” (Soenarto). titude towards the environment for
this life...not a poem that the envi
Achieving harmony to achieve ta- ronment influences behavior... feel
ta-titi-tentrem is pragmatics in ritual nyadran it...” (Muhariono).
activities. The ritual achieved, according to
Pamungkas et al. (2018), environmental or This environmental concern requires
der (tata), a calm atmosphere, completely ethics and morality to be applied to society.
clean, responsible, and sustainable (titi), This is an understanding of the moral prin
and tentrem is the embodiment of a peace ciples or values that have been used in the
ful atmosphere without any damage. This ritual nyadran tradition. Tradition is to be
essence is achieved through a stable moral oriented to develop awareness that environ
(ethical) order. This explanation shows that mental conservation is also for all creatures,
reports of human activities for the environ both living and non-living things. What is
ment are formed on moral wisdom. This wis meant, as explained by Soenarto as follows:
dom can master taste, which preserves the
environment. “...nyadran shows an orientation
The moral idea itself indicates the on to be aware and effective that act
ly internal sources of self-mastery and a ing for nature...becomes what we
trained sense of eco-conscious living. This should do and leave...ajine urip
explanation refers to the following statement mung isa dielingake karo liyane...
by Sujiwo: what we should and shouldn’t do”
(Soenarto).
“The form...there are only two
causes, namely humans and the That way, nyadran realizes that the
environment. No need for rules existence of the environment is in the same
but notes to show that humans position as humans, who also need attention
are aware of the environment, i.e., and care, as a manifestation of our concern
feelings are alive...only feelings are for ecology that must be treated properly and
alive” (Sujiwo). in a balanced manner. Therefore, awareness
Prasetyo, Ritual Nyadran Pragmatics for Environmental Management Accounting 521
is the key to the relationship between hu The pragmatics of nyadran is none other than
mans and the natural environment. These our own life, from the issue of environmental
attitudes and behaviors are applied in a per awareness activities. Let’s just say, if we are
son’s relationship with himself, others, and environmentally friendly, actually we have
society. This explanation is in line with what tried to carry out the results of ritual nyadran
Anis said below: to be wise, full of wisdom, has referred to the
practice of mystical sense of praxis. On the
“The context…environment…can other hand, those who don’t pay attention to
not be separated from the activi the environment intentionally or haven’t be
ty…that is, social and environmen come other people’s talk (rasanan) contradict
tal responsibility activities, which the mystical praxis. This kind of mystique
means that the benefits and risks can be seen as exoteric. The exoteric cha
occur from that part of the envi racteristics stated by Soenarto are as follows:
ronmental activity. Not…making
the environment an object…but a “Reality…a sustainable environ
unified responsibility for economic ment as a form of unity of behavior
and non-economic benefits…yes… and feelings to achieve the charac
environmental maintenance activ ter of happiness for all without wor
ity itself...” (Anis). rying about damage to the existing
environment. This…son…has be
This environmental maintenance activi come a good ritual nyadran which
ty is the main concern to include attitudes is a lofty goal. Behavior without
and behavior in giving recognition, measuring feelings only makes behavior that
value, recording, summarizing, and reporting does not protect the environment
aspects of environmental information in the create peace together…damage…
accounting process. The process is noted in environmental damage…yes…
GRI 413-1 by adding pressure on aspects of damage to life” (Soenarto).
attitude and behavior. This pressure results
from human activity that is always based This meaning is in line with what Bur
on interests, namely common interests, hany & Nurniah (2018), Kusumawardani
not self-interest (Pangesti, 2017; Prasetyo, et al. (2018), and Lako & Sumaryati (2018)
2020). Activities to maintain environmental explain that environmental accounting con
preservation are a shared responsibility. The tributes to avoiding environmental damage.
better the environment that surrounds us, it This damage results from human activities
will benefit humans as a manifestation of the that have caused serious natural, social and
genius of local wisdom. This wisdom is only economic disasters. Disasters have caused
owned and known by certain people inter energy crises and resource scarcity, pover
nally, and then often, they become routines ty, social inequality, and suffering. The pro
in life in social interactions between people. cess of measuring, recording, summarizing,
And with that wisdom, a spirit will emerge and reporting environmental transactions,
that can avoid conflicts of interest to take events, or objects produces environmental
advantage of the environment. The interests accounting information. The information
that Muhariono stated as: provides an active role for the community to
love and soothe the natural environment and
“...teamwork to create a feeling of fellow human beings. As Anis stated, envi
mutual prosperity, in which the ronmental accounting:
feeling of self-welfare has been
fully included to maintain rituals “Activities...information on en
local wisdom for the safety of liv vironmental concerns to be rec
ing together...sustaining nature” ognized, measured, recorded on
(Muhariono). events or objects of environmental
concern to produce environmental
What needs to be observed, from such a accounting information. This can
concept, is that ritual nyadran doesn’t have depart from community activities
to be trapped in insight that mystical world with the environment...yes...a
of terrible mystery world is difficult to touch. close relationship” (Anis).
522 Jurnal Akuntansi Multiparadigma, Volume 12, Nomor 3, Desember 2021, Hlm 509-530
disclosure of information) originated from Liu et al. (2019), and Winkler et al. (2020).
community activities. Therefore, the focus is Support for environmental accounting as art
not only on objects, transactions, or events in classifying components of environmental
of a financial or financial nature but also on concerns into categories of activities that
objects, transactions, or activity events for reflect the consequences of human interven
the environment. The environmental ma tion in sustainability. This addition gives the
nagement accounting process for these three real responsibility of the human self (pan
objects must be systematically integrated. gawikan pribadi) about the importance of the
The accounting information produced in environment. Embodiments like this make
community activities for the environment is people aware of the environment to feel one
complete, intact, accurate and relevant, and has, peaceful, peaceful, and happy. As also
useful. This shows the relationship between expressed by Latan et al. (2018), Leitner &
community activities in assessing and consi Wall (2015), and Mata et al. (2018), as well
dering the decision-making of ritual nyadran as Senn & Giordano-Spring (2020) about
activities as sustainability or sustainability. the relationship between humans and the
Referring to Muhariono’s explanation that: environment. They reveal that the applica
tion of environmental disclosure or reporting
“Activities with nyadran embodi through environmental accounting reports or
ment oversee the desire to main other forms and media of reporting is based
tain and care for the sustainability on two interrelated aspects, namely the en
of nature where life continues... vironment and humans. These two aspects
that is for one purpose, namely are also a top priority in reporting GRI 413-1.
life...don’t just want to be greedy Knowledge of self and the environment
to damage the environment that produces reflection in maintaining the integ
has been maintained...survival of rity of the human self with the environment.
life is guaranteed” (Muhariono). The reflection embodied in the pragmatics
of ritual nyadran produces the meaning of
Joint action is a source of reporting that life in protecting the environment (Ahmad,
is agreed upon based on the preservation of 2020). When individuals and society reach
the surrounding natural conditions along the level of wisdom, have a sense of belong
with the benefits that are currently being re ing, have a big heart, are useful for them
ceived. Here, of course, it is successful and selves and others, they become a life that
correct in reporting the condition of envi amemangun karyenak tyasing sesama to
ronmental influences on the existence of the wards a sustainable living environment. This
source of the safety of human life itself. This self-reflection is an important part of trans
concept can be explained in the Figure 1. forming mental awareness from a recorder
The steps in Figure 1 serve as guidelines (juru catat) of environmental activities to the
for reformulating additions in sustainability ultimate in sustainability and pollution-free.
disclosures on GRI 413 local communities An environmental or social liability must be
in 413-1 in support of the statements of Ap recognized as a recorded routine to bear loss
piah et al. (2020), Burritt & Christ (2016), es or compensate for the costs of environ
mental damage or community losses caused Furthermore, Pamungkas et al. (2018) and
by human activities that do not protect the Sulistyorini (2020) explain that humans with
environment. The community’s commitment noble character will always be ready for en
to being responsible for overcoming damage, vironmental sustainability. The atmosphere
restoring environmental damage, participat of the management arrangement focuses on
ing in reforestation and conserving nature, two main values, namely accountability and
and actively participating in efforts to im sustainability. The public sphere of environ
prove the quality of life and economic welfare mental concern is built in a social order that
of the surrounding community through ritual is maintained, so that order and harmony
nyadran can be recognized as social and en are maintained. Forms of conflict of greed,
vironmental liabilities. personal ambition, insensitivity, over-emo
The ritual nyadran ceremony provides tional, and self-absorbed are avoided. This
the existence of an inseparable life between arrangement refers to Anis and Soenarto ex
humans and the environment. Unity is a sym planations as follows:
bol of environmental management to main
tain sustainability and harmony towards a “The pattern of actions to environ
harmonious environment. Embodiments like ment protect…and is believed to be
this show a double existence in life as an are a community ritual activity is not
na of emotional interaction. This explanation a momentary responsibility, but…
shows existence is self-realization guided it is passed down from generation
by results of pragmatic sense of the ritual to generation that harmonizes ex
nyadran Pitu community, Ngawi Regency. pressions of gratitude and care.
Rituals that “accustom” oneself to reach the Really...this arrangement makes
level of wisdom, have the spirit to take care of tresna value there in emotional re
themselves and others, where this is a char actions that can be maintained...
acteristic of healthy, happy (begja), and pros not giving meaning to the environ
perous individuals (Pamungkas et al. 2018; ment...the main thing is its use.
Fauziah & Bustomi, 2019). The role of dis Because whatever the public ritual
closing qualitative accounting information is is openly…I mean nyadran…yes…
to complement and explain important matters Son is a form of public and private
relating to the components of environmental reaction. This is a description of
accounting information that are activity. The the responsibility included in the
objectives achieved from this information trust...eternal and maintained
activity process are that self-reflection is an rather than just reporting records
important part of the soul’s awareness from that are not necessarily main
the recorder to the reflective human being. tained and eternal...right?” (Anin).
This achievement eliminates greed and ar
bitrariness. The conditions achieved to sup “...this environment is calm, which
port the sustainability or preservation of the causes damage…yes…human
environment, society, and the growth of the activities. Activities like this are
genius of local wisdom in providing input to realized through a ritual nyadran
GRI 400 on Social Impacts, especially GRI with joint sesaji. It only seems like
413-1 reporting on the sustainability of lo surrender, but the result is real
cal community involvement, impact assess ized by the preservation of today
ments, and development programs, as well and its descendants…this can be
as IFAC’s statement as reporting of activity interpreted as life is only part of
information in environmental maintenance. the state of protecting the environ
The embodiment of activity information to ment…prayer of the body, actions,
realize harmonious relations between hu feelings, and soul” (Soenarto).
mans. The harmonious relationship that is
manifested in the ritual nyadran activity is The explanation above emphasizes the
an awareness of social life, namely society, active role of humans in environmental sus
and the environment tainability. This role is strongly influenced
This relationship is a form of ameman- by culture and customs and even human be
gun karyenak tyasing sesame, which bridges liefs (Anindita & Hamidah, 2020; Gibassier
all individual and social interests. Such a et al. 2018; Pamungkas et al. 2018; Panges
character is classified as a noble Javanese. ti, 2017). As further explained by Fauziah &
526 Jurnal Akuntansi Multiparadigma, Volume 12, Nomor 3, Desember 2021, Hlm 509-530
Bustomi (2019) and Sulistyorini (2020) that mental concern action and decisions are to
human behavior is influenced by people’s achieve the goals that have been established
lives so the active role of the community en for organization future. In decision-making,
courages confidence and sincerity in paying information provides goal-oriented know
attention to water resources. This concern is ledge for its users, namely knowledge about
manifested in traditional ceremonies that are how future goals will be obtained. The stages
believed and preserved from generation to in managing environmental information to
generation through ritual nyadran activities. determine goals include collecting, classi
The ritual nyadran ceremony is a tangi fying, analyzing, and communicating data
ble manifestation of the awareness of human related to environmental concern activities.
behavior in preserving the environment. This A series of activities that integrate manage
awareness is realized with gratitude for pre ment accounting activities provide the most
serving the natural environment for the safe important information for making informed
ty of human activities. The form of gratitude, decisions. This decision-making is under
as Pamungkas et al. (2018) and Sulistyorini the main activities to be achieved with the
(2020) explain in a harmonious mystical rit- performance and actions of submitting nom
ual in the form of a series of thanksgiving inal accountability reports that can be used
for environmental teachings (gumelaring for alternative comparisons. Accounting in
dumadi) for protecting the environment. All formation in assisting decision-making like
the efforts that have been made with the this is a fundamental idea of the form of en
power of gratitude to Gusti Allah kang Mur vironmental accounting as a measuring tool
beng Dumadi, for the sharp hint of mental for management’s efforts on environmental
cultivation (raos), namely, humans only live performance. Explanation shows that en
without destroying it as an embodiment of vironmental accounting as a management
survival (manungsa mung sadrema nglakoni strategy tool to increase the value of busi
ora ngerusak awujud langgenging urip). ness achievements in meeting the wishes of
The explanation above explains the stakeholders from the performance aspect of
concept of information that can be easily ob managing the impact of activities on the en
tained to assist the practice of developing ac vironment (Solovida & Latan, 2017; Wicak
counting, considering that environmental ac sono et al., 2021).
counting is a tool to measure environmental Further, according to Senn & Giorda
performance affected by business activities. no-Spring (2020), decision-making is a re
Business activities are further stated by sponse to management concerns about two
Hummel & Horisch (2020) and Knauner & environmental problems. First, information
Moslang (2018) as a priority policy to empha on environmental maintenance activities
size cost budgeting in terms of environmen concerns increasing pressure from stake
tal management as a sustainable competitive holders who have concerns about the impact
strategy. Attention has an impact on being of business activities on the environment,
more concerned with the environment and which encourages attention to be involved.
prioritizing budgeting funds for environmen On environmental issues. Environmental in
tal management affected by business activi formation systems facilitate the involvement
ties. Therefore, it was further explained that of managers by linking those responsible for
environmental accounting was a revolution environmental impacts. The second aspect is
in its time, so at this time, it can be said that that the cost of environmental impacts has
collaboration between the provision of infor increased dramatically, so environmental in
mation to reduce the uncertainty of concern formation becomes economically relevant for
for the environment with the emergence of decision-making and accountability. In addi
industry 4.0, which no longer knows bound tion to these two reasons, the reduction of
aries, then this is a new revolution at this trade barriers and the increasing globaliza
time. tion of the economy has created an addition
The provision of information needed al competitive environment for responding to
to make decisions and take action in the environmental concerns. As a result, there
present is usually based on experience and is pressure for environmental maintenance
available information. This goal, as explained activities in accordance with environmen
by Burhany & Nurniah (2018), Burritt & tal, ethical capabilities. This achievement
Christ (2016), Latan et al. (2018), and Senn encourages managers to provide improved
& Giordano-Spring (2020), that environ management data on eco-efficiency and ac
Prasetyo, Ritual Nyadran Pragmatics for Environmental Management Accounting 527
countability for the impact of company activi without calamity. This guarantee is for the
ties on the environment. Javanese as the pinnacle of harmonizing life
Environmental concern refers to the ef with the environment, which means avoiding
forts or activities carried out by individuals actions to destroy and pollute the environ
or companies to ensure environmental sus ment (Anindita & Rahma, 2020; Fauziah &
tainability and sustainability. This attention Bustomi, 2019; Sari, 2020; Pamungkas et
benefits the individual and the company in al., 2018).
the managed environment. Qian et al. (2018) The ritual nyadran is a symbol. The sym
reveal that the environment is capital, name bol of the activity of human awareness of the
ly any goods and or objects, even abstract existence of the environment. This symbol
ones such as knowledge or environmental further denotes the activity of living harmo
quality, used to produce goods and services ny. Harmonious as the researcher feels when
that contribute to goals or objectives. The watching the ceremonial rituals are carried
underlying goals of society over a period of out, where the community appreciates the
time. Therefore, just like any other capital, meaning of environmental sustainability as
the environment needs to be managed (good the reality of harmonious and lasting life,
management) to ensure its availability among meaning that the attitude and mindset of the
the next generations. However, the success existence of the environment is the embodi
of environmental management is difficult to ment of guaranteeing life activities not only
measure. for a moment today, but forever or from gen
Furthermore, Qian et al. (2018)’s re eration to generation.
search also convey the opinion of Anindita
& Hamidah (2020) and Winkler et al. (2020), CONCLUSIONS
who suggests a balance between present and The form of environmental awareness
future needs. But the need is not defined, activities makes the culture of ritual nyadran
and, more importantly, the balance to be car reveal environmental treatment. Activities in
ried out is not determined. One of the causes accountability build awareness of environ
of the difficulty of measuring the success of mental management accounting which is
environmental management is that environ shared. This activity is intended to maintain
mental “goods” may be measurable in quan order and prevent environmental destruc
tity. Still, many cannot be materialized in the tion. So, however, humans play an active
form of prices. role in maintaining this order and can influ
The process shows the embodiment of ence the existence of the environment. Social
this ritual shows the sincerity of the inner relations are none other than our own life as
(net) and action (irama) that eliminates greed a means to and a condition to improve the
to exploit the environment without mainte state of environment preservation. Concep
nance (Ahmad, 2020; Awalin, 2017; Pra tual value is added to the awareness of pro
setyo, 2020; Sari, 2020). This explanation, tecting the environment as a shared respon
as stated by Muhariono: sibility. Conditions that provide sustainable
local community involvement, impact as
“The loss of greed provides aware sessments, development programs, and re
ness of preserving the environ porting information on environmental care
ment as a guarantee of survival. activities. Support of environmental manage
This belief is achieved by support ment accounting as a real activity, in com
ing a unique cultural ritual tradi ponents classifying of balance environmental
tion, namely the ceremony of ritual concerns into activity categories. Categories
nyadran or environmental alms. reflecting the consequences of human inter
The activity is manifested by a se vention in sustainability. This addition gives
ries of thanksgiving ceremonies for the real responsibility of human self about
gumelaring dumadi”(Muhariono). environment importance. Embodiments like
this make people aware of the environment
Ritual is the meaning of gratitude for to feel one belonging, peaceful, and happy.
preserving the environment for safety. Peo Evidence shows awareness of life’s exis
ple’s beliefs like this show the meaning of rit- tence that is inseparable between humans
ual activities of environmental sustainability and the environment—conditions like this
without pollution becomes a symbol of guar show a double existence in life as an arena
anteed life. With this symbol, life is preserved of emotional interaction. Environmental dis
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