JURNAL ECONOMINA

The Green Paradigm in Accounting A Critique of Capitalist Dominance in Accounting Practice

Rusdi Susanto — 2026-05-02

This study aims to critically examine the dominance of capitalism in accounting practices and to propose a green paradigm as an alternative that is more oriented toward social and ecological sustainability. The study employs a qualitative approach grounded in a critical paradigm based on Habermas’s theory of communicative action. Data were collected through in-depth interviews with four informants comprising an academic, an accounting practitioner, an environmental activist, and a corporate manager and supplemented by field notes and the researcher’s reflections. Data analysis was conducted critically to identify patterns of ideological domination in accounting practices, while also revealing power relations, interest biases, and their implications for the marginalization of social and ecological dimensions within modern accounting reporting systems in a more comprehensive and reflective manner.

The research findings indicate that accounting is not neutral; rather, it functions as an instrument that reproduces a capitalist orientation through its emphasis on profits and shareholder interests. Accounting practices reduce reality to monetary measures, thereby excluding social and ecological aspects from the reporting system. Furthermore, the claim of accounting’s objectivity is illusory because it recognizes only realities that can be monetized. The findings also indicate that social and environmental reporting tends to function as a tool for symbolic legitimization without driving substantive change. From Habermas’s perspective, this condition reflects the dominance of instrumental rationality, which contributes to the colonization of the lifeworld. Therefore, this study underscores the importance of the green paradigm as an effort to transform accounting toward practices that are more communicative, participatory, and socially and ecologically just.

Economic Valuation of Pagutan Green Open Space in Mataram City as a Basic for User Fee Determination and Sustainable Management Strategy

Luh Putu Dyah Madyawati — 2026-05-02

Rapid urban development is putting pressure on the availability of green open spaces and the quality of the urban environment. This study aims to analyse the economic value of Pagutan green open space from the perspective of public, formulate a fee structure and sustainable management strategy for it.

The study employed a mixed-methods approach with a sequential explanatory design, combining quantitative analysis using the Contingent Valuation Method with a bidding game approach, as well as qualitative analysis through informant interviews and observation. Data were collected from 145 respondents that analysed using multiple linear regression and community participation analysis.

The results indicates that the yearly total economic value of the green urban space is about Rp476.056.512 counted from visitors’ willingness to pay for its existence. Visitors’ age, income, education, visit frequency, distance from residence, and perceptions of green open spaces significantly impacting visitors’ willingness to pay. Community participation was relatively high, particularly in maintaining cleanliness and adhering to regulations, but direct involvement in maintenance activities remained moderate. Based on an analysis of ability to pay, the most realistic fee is Rp3,000/person/visit, applied selectively to the Special Sports Zone, the Environmental Education Zone/Greenhouse, and the Children’s Playground Zone.

The sustainable management strategy for the Pagutan Green Open Space is divided into three categories based on the three pillars of sustainable development: the economic aspect, through the implementation of user fees as a supplementary funding source; the social aspect, through increased community participation and education; and the environmental and institutional aspects, through enhanced vegetation maintenance and strengthened area management.

The Influence of Trust and Service Quality on Halal Product Purchases (A Case Study of Shopee Users among Islamic Economics Students at Muhammadiyah University of Bima)

Lita Puspita — 2026-05-02

The practice of purchasing halal products through e-commerce platforms, including Shopee, has become an increasingly common consumption activity among university students. However, in practice, problems often arise related to the level of trust in sellers and the quality of services provided, which can influence consumers’ purchasing decisions. This issue is important to examine from an Islamic perspective that emphasizes the principles of honesty, transparency, and justice in muamalah. This study aims to analyze the influence of trust and service quality on the purchase of halal products among Shopee users within Islamic Economics students at Muhammadiyah University of Bima. The method used is quantitative research with a survey approach, conducted through the distribution of questionnaires to students as respondents. The results show that trust and service quality have a significant influence on purchasing decisions for halal products. Nevertheless, there are still consumer doubts regarding the authenticity of halal products, discrepancies in product descriptions, and suboptimal service. From an Islamic perspective, this condition does not fully reflect the principles of honesty (ṣidq) and justice (‘adl) in transactions and has the potential to create elements of uncertainty (gharar). This study concludes that it is necessary to enhance trust through information transparency, improve service quality, and strengthen education on sharia values in order to establish online transaction practices that are secure, fair, and aligned with Islamic principles.