The Application of the Farm Accounting Based On Sufficiency Economy Philosophy (SEP) in Order to Achieve Sustainable Development Titi Rapini, Rizki Listyono Putro
Universitas Muhammadiyah Ponorogo
Abstract
The study of social and environmental accounting reveals a lot of critical global problems and need to developing an alternative approach to face economic and social development. This study aimed to review and criticize the application of Farm accounting cost. The concept reference of the study is based on Sufficiency Economy Philosophy paradigm combined with Laku Prihatin paradigm of Javanese culture. The study method used is critical ethnomedology with a qualitative approach. 1) financing accounting does not represent farmers^ welfare, their welfare is not material and growth (economic) oriented 2) reconstructs the cost of production with an Sufficiency Economics Fillosophy and Net Operating Income (NFI) on the side of farmers, 3) application of the concept is good for physical, social and the economy.Provides a new view of agricultural accounting calculations in favor of farmers, the concept of financing accounting should be in accordance with spiritual-socio-cultural values.
Keywords: Agricultural Accounting, Cost of Productions, Net Farm Income, Sufficiency Economy Philosophy
