4. PEMAKALAH_Sertifikat_Muhammad Hudaya_KRA VII 2020_02

Abstract

The word of green becomes a catchy word used in many fields like green economy, green accounting, go green and green village. The word seems to be a new mantra to seek people legitimacy in exercising government policies and development programs as it happens one area in Banjarmasin, South Kalimantan. The municipality of Banjarmasin faces-lift one village in the city as green village (locally known kampung hijau), located in the bank of Martapura river, in a bid to be a new spot of tourist destination in the town. In investigating this research, researchers employed a qualitative approach and conducted interview with relevant informants. To shed more light on the issue, sustainability accounting is used to assist the researchers in analyzing the data. One may imagine the green village is surrounded by the shady trees, green leaves or park as usually practiced in other parts of the globe. However, this imagination would disappear, once we see the reality. There are not many trees in the village, not even a park, except a few fresh-water mangrove trees, locally called pohon rambai. The green of the village comes from the color of houses in the area painted with the green color. The municipal government simply painted the houses in that area and then labeled it with the green village, without substantial effort to make the area truly green. As a result, the village projected to be the new point of tourism in the city fails to attract the tourist even the local ones, although the municipal government has created floating market fest each week Contribution of this study is bringing the role of sustainability accounting theory more concrete in addressing economic, social and environmental issues of the village.