Blue Accounting in Community-Based Mangrove Management: A Case Study of PPDL on Dompak Island

Abstract

Sustainable mangrove management requires approaches that integrate ecological conservation with community governance and resource accountability. This study examines the implementation of blue accounting in community-based mangrove management on Dompak Island through a qualitative empirical case study of the Petani Pesisir Dompak Laut (PPDL) community. Data were collected through in-depth interviews, participatory observation, documentation review, and focus group discussions and analyzed using thematic analysis. The findings indicate that mangrove management is conducted through a community-based approach, with PPDL serving as the primary coordinating institution. Blue accounting practices have begun to emerge through the informal recording of conservation-related expenditures, including mangrove seedling procurement, nursery preparation, planting activities, monitoring costs, transportation expenses, and activity documentation. These records are maintained by PPDL members during routine conservation activities and are documented through simple financial notes, activity records, and supporting conservation reports used for internal coordination and communication with external partners. The partnership with Carbon Ethics further encouraged more systematic documentation and accountability practices. Although these recording activities have not yet developed into a formal accounting system, the findings suggest that simple accounting-related practices may support transparency, coordination, and accountability within community-based mangrove management. This study provides empirical insight into the early-stage implementation of blue accounting within a small-scale coastal community context.