Application of Blue Accounting and Sustainability Accounting in Pearl Cultivation Company Commanditaire Vennootschap (CV) Mairang Jabulenga Village, Aru Islands

Objective: The purpose of this research is to determine how blue accounting and sustainability accounting are applied in the pearl oyster cultivation conducted by CV. Mairang in the Aru Islands. Theoretical Framework: This research uses legitimacy theory closely related to stakeholder theory. Legitimacy theory asserts that organizations continually seek ways to ensure their operations are within the bounds and norms prevailing in society. Method: Qualitative research with a phenomenological research design. Data collection techniques include observation and interviews, which are then analyzed using the phenomenological approach of bracketing, intuiting, analyzing, and describing. Results and Discussion: The application of blue accounting and sustainability accounting in pearl oyster cultivation in the reproduction process conducted by CV. Mairang is maintaining the sustainability of marine results or the marine pearl ecosystem by reproducing or cultivating pearls not exhaustively but sustainably through non-natural mating via skilled human intervention, aimed at obtaining sufficient new pearl seeding so that the existence of the marine biota pearl ecosystem remains preserved. Research Implications: The implication of the research is to provide insights on how pearl oysters are cultivated non-naturally. On the other hand, it will cause damage to the marine biota ecosystem due to errors in processing the reproductive system and misuse of chemicals, resulting in environmental damage to the marine environment. Originality/Value: The main contribution of this research is to provide a comprehensive review and significant literature discussion on marine environmental ethics with the concept of blue accounting.