Roundtable on Sustainable Palm Oil Certification: Advancing Sustainability through Phenomenology Studies of Transcendent Auditing Practices

Authors

  • Andi Irfan Doctoral Program of of Accountancy Science, Faculty of Economics and Business, Universitas Brawijaya Malang, Malang, and Department of Accountancy, Faculty of Economics and Social Science, UIN Sultan Syarif Kasim Riau, Riau, Indonesia https://orcid.org/0000-0001-7246-1517
  • Iwan Triyuwono Doctoral Program of of Accountancy Science, Faculty of Economics and Business, Universitas Brawijaya Malang, Malang, Indonesia https://orcid.org/0000-0002-5776-6723
  • Ali Djamhuri Doctoral Program of of Accountancy Science, Faculty of Economics and Business, Universitas Brawijaya Malang, Malang, Indonesia https://orcid.org/0000-0003-2593-3598
  • Aji Dedi Mulawarman Doctoral Program of of Accountancy Science, Faculty of Economics and Business, Universitas Brawijaya Malang, Malang, Indonesia https://orcid.org/0000-0001-9202-5894

DOI:

https://doi.org/10.28992/ijsam.v8i1.854

Keywords:

audit, RSPO certification, sustainability, transcendent.

Abstract

This research focuses on the examination of the Roundtable on Sustainable Palm Oil (RSPO) certification, which strives to save the environment while maintaining the economic advantages of palm oil plants by using sustainable methods. The research technique used in this study includes conducting interviews and focus group discussions with stakeholders engaged in the RSPO audit, as well as evaluating data from the RSPO website in conjunction with up-to-date academic literature. The results indicate that several principles confirmed in the RSPO audit are in accordance with transcendent ideals included in the Quran. These principles specifically address the negative impact on the environment, as described in Q.S Ar-Rum 42, which states: “Damage has occurred on land and at sea due to the actions of human beings; Allah may make them experience a portion of the consequences of their actions, so that they may learn from it.” In addition, the unregulated use of chemical fertilizers on plantations starkly contrasts with the environmental deterioration caused by these activities. There are also concerns about the possible negative effects that badly managed plantations, especially those situated in communities, might have on human existence in the future.

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Published

2024-06-28

How to Cite

Irfan, A., Triyuwono, I., Djamhuri, A., & Mulawarman, A. D. (2024). Roundtable on Sustainable Palm Oil Certification: Advancing Sustainability through Phenomenology Studies of Transcendent Auditing Practices. Indonesian Journal of Sustainability Accounting and Management, 8(1), 63–75. https://doi.org/10.28992/ijsam.v8i1.854

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Articles