Accounting Perspective on Financial Capital and Fishermen Livelihood Sustainability
DOI:
https://doi.org/10.29080/jai.v12i2.2647Keywords:
Sustainable Livelihoods Approach, Accounting-Based Analysis, Financial Capital, Small-Scale Fishermen, Livelihood SustainabilityAbstract
Purpose: This study aims to assess the livelihood sustainability of traditional fishermen in Kedung Cowek, Surabaya, by applying the Sustainable Livelihoods Approach (SLA) and strengthening the financial capital dimension through accounting-based analysis.
Methodology/approach: A quantitative descriptive approach was employed using survey data from 98 fishermen who were members of Koperasi Bahari 64. Livelihood sustainability was assessed through financial, natural, social, and human capital, while accounting-based analysis considered productive assets, depreciation, costs, income, and the R/C ratio.
Findings: The overall livelihood sustainability index was 62.26, categorized as good. Financial capital had the largest contribution (40%) but achieved only 58%, indicating that financial vulnerability remains a key challenge. Accounting-based analysis highlights the importance of cost, productive asset, depreciation, and income management in strengthening financial capital.
Practical implications: Fishermen need simple financial recording and cost-management practices to distinguish revenue, costs, depreciation, and profit. Cooperatives and policymakers can support these practices through financial management assistance and productive asset management programs.
Originality/value: This study integrates accounting-based analysis into the financial capital dimension of the Sustainable Livelihoods Approach, positioning accounting as an information mechanism for measuring and managing fishermen's financial resources and supporting livelihood sustainability.
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Copyright (c) 2026 Imam Buchori, Noor Wahyudi, Asri Sawiji
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