PERAN SYSTEM OF ENVIRONMENTAL ECONOMIC ACCOUNTING SEBAGAI PENDORONG PENILAIAN BERKELANJUTAN DALAM MENJAGA EKOSISTEM KELAUTAN DI DAERAH PESISIR KABUPATEN LAMONGAN

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Authors: Achmad Farid Dedyansyah, Ilham Basri K, Sapthalya Ayu Lestari, Rizqi Nailillah
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Abstract

This study aims to analyze the role of the System of Environmental Economic Accounting (SEEA) as a sustainable assessment instrument in maintaining marine ecosystems in coastal areas of Lamongan Regency. The method used was a qualitative approach with an exploratory case study through observation, in-depth interviews, and documentation studies. The results indicate that the socio-economic activities of Lamongan's coastal communities, the majority of whom depend on the marine sector, are closely linked to the sustainability of the marine ecosystem. However, high pressure on natural resources, such as coastal erosion, declining fish production, and mangrove destruction, indicates the need for a more comprehensive assessment framework. SEEA offers a solution through two forms of accounting: a physical account that assesses resource quantity, and a monetary account that measures economic value and ecosystem services. This information can form the basis for formulating sustainable development policies that balance economic growth with environmental sustainability. However, this study found that understanding of the SEEA framework at the regional level is still limited, requiring capacity support, resources, and synergy among stakeholders.

Fields of Study & Subjects

Sustainable Development and Environmental Policy Accounting and Financial Management Coastal and Marine Management

Publication details

Journal / source
Referensi Jurnal Ilmu Manajemen dan Akuntansi
Volume
13
Issue
2
Pages
45–57
Publication date
13 January 2026