RITUAL NYADRAN PRAGMATICS FOR ENVIRONMENTAL MANAGEMENT ACCOUNTING

Abstract

Main Purpose - This research interprets the genius local wisdom ritual nyadran to express environmental management accounting. Method -Ecophenomenology approach is used to understand the ecosystem as a phenomenon that requires intentionality subject and object. This relationship shows the central realization of harmony between humans and nature. Main Findings - Value-added presence for environmental management accounting to identify, recognize, quantify, and report environmental sustainability 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 accounting disclosures are based on human and environmental relationships. 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 ecological preservation