SUSTAINABLE ACCOUNTING PRACTICES IN A VILLAGE-OWNED ENTERPRISE
A TRIPLE BOTTOM LINE CASE STUDY OF CAFE JAMU BUMDES KEPUHANYAR
DOI:
https://doi.org/10.31959/jm.v15i1.3739Abstract
Introduction: This study aims to analyze the implementation of sustainable accounting practices using the Triple Bottom Line framework at Cafe Jamu, a village-owned enterprise (BUMDes) in Kepuhanyar, Mojokerto.
Methods: This study uses a qualitative case-study approach based on Geoff Lamberton’s 2000 sustainable accounting framework, which includes five evaluation components: sustainable financial performance, eco-efficiency, ecological sustainability, intragenerational equity, and intergenerational equity. Data collection involved semi-structured interviews, observation, and document analysis. The results were analyzed using the interactive analysis model by Miles, Huberman, and Saldaña. Data validity was maintained through source and method triangulation, with results confirmed by informants.
Results: The results indicate that Cafe Jamu has implemented sustainable activities despite the absence of a formal accounting and reporting system. Empirical findings highlight five key areas: sustainable financial performance, eco-efficiency, ecological sustainability, intragenerational equity, and intergenerational equity. These practices are reflected in business stability, effective utilization of available resources, business reliance on local raw materials, community empowerment in the village, and preservation of knowledge about the use of traditional herbal medicines. Based on stakeholder theory, sustainability practices are influenced by local stakeholders’ interests and needs, and legitimacy theory implies that the social legitimacy of BUMDes will be related to the alignment of its operations with the community.
Conclusion and suggestion: According to the study’s findings, Café Jamu's sustainable accounting practices are unevenly implemented, with environmental and cultural factors prioritizing distribution, and economic factors. To improve economic performance while upholding community-based sustainability values, it is recommended that the company gradually establish a basic financial and sustainability recording system.
Keywords: BUMDes, Sustainable Accounting, Triple Bottom Line, SDGs
References
Ali, I., Lodhia, S., & Narayan, A. K. (2020). Value creation attempts via photographs in sustainability reporting: a legitimacy theory perspective. Meditari Accountancy Research, 29(2), 247–263. https://doi.org/10.1108/MEDAR-02-2020-0722
Amerieska, S., Kartiko, G., Nugrahani, N., Wijayanti, R., & Nikmah, F. (2021). Batman Ribone (Batik Malangan Triple Bottomline) Implementation Triple Bottomline for Small Medium Enterprise (SME) in Malang Regency. Journal of Community Practice and Social Welfare, 1(1), 48–62. https://doi.org/10.33479/jacips.2021.1.1.48-62
Bebbington, J., Brown, J., & Frame, B. (2007). Accounting technologies and sustainability assessment models. Ecological Economics, 61(2–3), 224–236. https://doi.org/10.1016/j.ecolecon.2006.10.021
Bebbington, J., & Unerman, J. (2020). Advancing research into accounting and the UN Sustainable Development Goals. Accounting, Auditing and Accountability Journal, 33(7), 1657–1670. https://doi.org/10.1108/AAAJ-05-2020-4556
Chipimo, M. L., Bwalya, J., & Kanyanga, J. K. (2025). The Role of ESG in Driving Firm Profitability: Implications for Stakeholder, Resource-Based View, and Triple Bottom Line Theories in Emerging Markets. SEISENSE Journal of Management, 8(1), 119–131. https://doi.org/10.33215/m1c78498
Córdova-Aguirre, L. J., & Ramón-Jerónimo, J. M. (2024). Designing a Sustainability Assessment Framework for Peruvian Manufacturing Small and Medium Enterprises Applying the Stakeholder Theory Approach. Sustainability (Switzerland) , 16(5). https://doi.org/10.3390/su16051853
Crossley, R. M., Elmagrhi, M. H., & Ntim, C. G. (2021). Sustainability and legitimacy theory: The case of sustainable social and environmental practices of small and medium-sized enterprises. Business Strategy and the Environment, 30(8), 3740–3762. https://doi.org/10.1002/bse.2837
Dekker, M. (2025). Stakeholder engagement strategies accounting for trade-offs between the pillars of the triple bottom line in the cocoa value chain.
Depken, D., & Zeman, C. (2018). Small business challenges and the triple bottom line, TBL: Needs assessment in a Midwest State, U.S.A. Technological Forecasting and Social Change, 135, 44–50. https://doi.org/10.1016/J.TECHFORE.2017.05.032
Diantoro, E., Suheri, & Arianto, B. (2024). Studi Fenomenologi Konsep Bisnis Berkelanjutan dalam Konteks Pegiat UMKM. https://doi.org/10.30588/jmt.v1i02.2091
Elalfy, A., Weber, O., & Geobey, S. (2020). The Sustainable Development Goals (SDGs): a rising tide lifts all boats? Global reporting implications in a post SDGs world. Journal of Applied Accounting Research, 22(3), 557–575. https://doi.org/10.1108/JAAR-06-2020-0116
Elkington, J. (1998). Accounting for the Triple Bottom Line. In Measuring Business Excellence (Vol. 2, Number 3, pp. 18–22). https://doi.org/10.1108/eb025539
Erin, O. A., Omololu Adex Bamigboye, & Babajide Oyewo. (2022). Sustainable Development Goals (SDG) Reporting: An Analysis of Disclosure.
Fahmie, A., Pamungkas, B., & Munawar, A. (2025). Sustainable Accounting For SMEs in Indonesia: Implementation and Development Strategy. Jurnal Ilmiah Akuntansi Kesatuan, 13(1), 1–12. https://doi.org/10.37641/jiakes.v13i1.3099
Fauziyah, A., & Handayani, A. (2021). Analisis Triple Bottom Line Warung Kopi Dalam Menghadapi Coffee Shop Di Kawasan Brotonegoro Gresik. Jurnal Mahasiswa Manajemen, 2(01), 1. https://doi.org/10.30587/mahasiswamanajemen.v2i01.2519
Freeman, R. E., Menghwar, P. S., & Grushka-Cockayne, Y. (2025). A stakeholder theory perspective for project management. International Journal of Project Management, 43(7). https://doi.org/10.1016/j.ijproman.2025.102764
Galli, D., Torelli, R., & Caccialanza, A. (2024). Sustainability performance and sustainability reporting in SMEs: A love affair or a fight? Journal of Management and Organization, 30(3), 574–599. https://doi.org/10.1017/jmo.2023.40
Golubeva, O. (2022). Sustainability and technology: the contribution of “managerial talk” to the three pillars framework. Accounting, Auditing and Accountability Journal, 35(9), 412–441. https://doi.org/10.1108/AAAJ-09-2021-5462
Gray, R. (2010). Is accounting for sustainability actually accounting for sustainability...and how would we know? An exploration of narratives of organisations and the planet. Accounting, Organizations and Society, 35(1), 47–62. https://doi.org/10.1016/j.aos.2009.04.006
Guthrie, J., & Parker, L. D. (2011). Reflections and projections: 25 years of interdisciplinary perspectives on accounting, auditing and accountability research. In Accounting, Auditing & Accountability Journal (Vol. 25, Number 1, pp. 6–26). https://doi.org/10.1108/09513571211196829
Hadi, S., Soetriono, Subekti, S., Aji, J. M. M., & Rizal, N. S. (2024). Sustainability and Strategy for Development of the Village-Owned Enterprise (BUMDes) Concept for Coastal Communities through Triple Bottom Line and Interpretative Structural Modeling. Journal of Global Innovations in Agricultural Sciences, 12(4), 1059–1069. https://doi.org/10.22194/JGIAS/24.1394
Hourneaux, F., Gabriel, M. L. da S., & Gallardo-Vázquez, D. A. (2018). Triple bottom line and sustainable performance measurement in industrial companies. Revista de Gestao, 25(4), 413–429. https://doi.org/10.1108/REGE-04-2018-0065
Juusola, K., & Srouji, R. (2022). Challenges associated with sustainability accounting and reporting practices: a legitimacy perspective. International Journal of Law and Management, 65(1), 64–87. https://doi.org/10.1108/IJLMA-06-2022-0113
Lamberton, G. (2000). Accounting For Sustainable Development - A Case Study of City Farm. Critical Perspectives on Accounting, 11, 583–605. https://doi.org/10.1006/cpac.2000.0475
Lamberton, G. (2005). Sustainability accounting - A brief history and conceptual framework. Accounting Forum, 29(1), 7–26. https://doi.org/10.1016/j.accfor.2004.11.001
Miles, M. B., Huberman, A. M., & Saldana, J. (2014). Qualitative Data Analysis. A Methods Sourcebook. SAGE.
Mitchell, R. K., Agle, B. R., & Wood, D. J. (1997). Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of Who and What Really Counts. In Source: The Academy of Management Review (Vol. 22, Number 4).
Murni, & Malik, I. (2022). Green Accounting Analysis Based on Triple Bottom Line Theory for Sustainability Development Goals in Districts Bireuen. International Journal of Economics (IJEC), 1(2), 334–338. https://doi.org/10.55299/ijec.v1i2.181
Nasution, H., & Agustin, S. A. (2020). Analisis Aktivitas dan Biaya Lingkungan dalam Mewujudkan Green Accounting pada BUMDes Setia Asih (Vol. 5, Number 2).
Nogueira, E., Gomes, S., & Lopes, J. M. (2022). The Key to Sustainable Economic Development: A Triple Bottom Line Approach. Resources, 11(5). https://doi.org/10.3390/resources11050046
Scarpellini, S. (2022). Social impacts of a circular business model: An approach from a sustainability accounting and reporting perspective. Corporate Social Responsibility and Environmental Management, 29(3), 646–656. https://doi.org/10.1002/csr.2226
Schaltegger, S., Christ, K. L., Wenzig, J., & Burritt, R. L. (2022). Corporate sustainability management accounting and multi-level links for sustainability – A systematic review. International Journal of Management Reviews, 24(4), 480–500. https://doi.org/10.1111/ijmr.12288
Siagan, G. J. A., & Sitorus, A. B. (2024). Analisis Implementasi Sustainable Development Goals (SDGs) Desa Melalui Pengembangan Badan Usaha Milik Desa (BUMDes). https://doi.org/10.51622
Sinarwati, N. K., & Adi, R. N. (n.d.). Bumdes’s Efforts To Support The Implementation of Villages SDGSs Program.
Singh, A. P., & Rahman, Z. (2021). Integrating corporate sustainability and sustainable development goals: towards a multi-stakeholder framework. Cogent Business and Management, 8(1). https://doi.org/10.1080/23311975.2021.1985686
Suchman, & Mark C. (1995). Managing legitimacy: Strategic and institutional approaches. In Jul (Vol. 20).
Wildowicz-Giegiel, A. (2014). The evolution and the new frontiers of social Responsibility Accounting. 9(1).
Yuliarti, N. C., & Wulandari, D. (2023). Akuntansi lingkungan pada BUMDes Karya Mandiri untuk mewujudkan green accounting. 5, 372–380. https://doi.org/10.20885/ncaf.vol5.art43
Zik-Rullahi, A. A., & Jide, I. (2023). Green Accounting: A Fundamental Pillar of Corporate Sustainability Reporting. Journal of Accounting and Financial Management, 9(8), 59–72. https://doi.org/10.56201/jafm.v9.no8.2023.pg59.72
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Franciska Diah Ayu Noviana, Rohmawati Kusumaningtias, Nur Hayati AB Samad
This work is licensed under a Creative Commons Attribution 4.0 International License.
Access and Licensing
All articles published in Jurnal Maneksi (Management Ekonomi Dan Akuntansi) are available immediately upon publication without any embargo period. No registration or subscription fees are required to access our content.
To facilitate clarity and ease of reuse, Jurnal Maneksi (Management Ekonomi Dan Akuntansi) adopts Creative Commons licenses. By default, all articles are published under the Creative Commons Attribution License (CC BY 4.0). This license permits unrestricted use, distribution, and reproduction in any medium, provided that proper attribution is given to the original author(s) and source.
Copyright Policy
Authors publishing in Jurnal Maneksi (Management Ekonomi Dan Akuntansi) retain copyright over their work. By submitting and publishing with Jurnal Maneksi (Management Ekonomi Dan Akuntansi), authors grant the journal the right of first publication under their chosen open-access license. This ensures that authors maintain full control over their intellectual property while enabling broad dissemination and reuse of their work.
Authors are also encouraged to:
- Share their published articles in institutional repositories or personal websites, ensuring proper acknowledgment of initial publication in Jurnal Maneksi (Management Ekonomi Dan Akuntansi).
- Enter into non-exclusive agreements for further distribution, such as including their articles in books or other publications.
