SUSTAINABILITY ACCOUNTING IN THE PERSPECTIVE OF DALIHAN NATOLU CULTURE
Yunita Eriyanti Pakpahan (a), Sri Iswati (b)*

(a,b) Faculty of Economics and Business, Airlangga University, Surabaya, Indonesia
*iswati[at]feb.unair.ac.id

Abstract

This research explores the concept of sustainability accounting applied within the cultural framework of Dalihan Na Tolu (DnT) in the Toba Batak community. DnT consists of Hula-hula, Dongan Sabutuha, and Boru, illustrating the principles of harmony, solidarity, and social responsibility relevant to sustainability. With a qualitative descriptive approach, this research utilizes in-depth literature analysis. The results show that Hulahula is a leader and guardian of social ethics, and Dongan sabutuha emphasizes solidarity in resource management. At the same time, Boru reflects the importance of service and collective responsibility. This research reveals that local culture can provide a strong foundation for applying sustainability accounting while enriching the understanding of the relationship between culture and accounting practices. Adopting the Dalian natal principle allows companies to improve operational effectiveness more, providing additional benefits to stakeholders, including the community and the environment.

Keywords: Sustainability accounting, Dalihan Na Tolu, Batak Toba culture, social responsibility, solidarity

Topic: Sustainability accounting