Scoping Review: Implementasi Water Accounting Di Indonesia

Aishita Fioriglesia  Maleimau; Akbar  Fahrizal; Amrie Firmansyah

doi:10.54957/akuntansiku.v3i2.634

Authors

Aishita Fioriglesia Maleimau Politeknik Keuangan Negara STAN
Akbar Fahrizal Politeknik Keuangan Negara STAN
Amrie Firmansyah Universitas Pembangunan Nasional Veteran Jakarta

DOI:

https://doi.org/10.54957/akuntansiku.v3i2.634

Keywords:

Akuntansi air, Indonesia, Scoping review

Abstract

Pengelolaan air di Indonesia masih menghadapi beberapa permasalahan seperti belum optimalnya sistem pengelolaan sumber daya air yang mengakibatkan pemanfaatan air belum efektif. Salah satu strategi untuk mengatasinya adalah dengan menerapkan water accounting. Namun, implementasi water accounting di Indonesia masih belum diimplementasikan secara luas dan ketersediaan literatur pendukung juga masih terbatas. Penelitian ini bertujuan untuk mengulas implementasi water accounting di Indonesia. Metode yang digunakan dalam penelitian ini adalah scoping review. Adapun data penelitian ini menggunakan literatur-literatur terdahulu sebagai dasar analisis. Hasil penelitian menemukan bahwa dalam kurun waktu 20 tahun terakhir implementasi water accounting masih sangat terbatas. Berdasarkan pemetaan penelitian yang telah dilakukan, hanya terdapat 12 artikel yang membahas implementasi water accounting di Indonesia secara spesifik pada sektor tertentu, seperti sektor publik (BUMD), dan sektor swasta (pertanian, pertambangan, niaga). Penelitian ini berkontribusi sebagai literatur pendukung water accounting di Indonesia. Selain itu, penelitian ini diharapkan dapat digunakan oleh pembuat kebijakan untuk merumuskan kebijakan pengelolaan air.

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