The Role of Disaster Accounting in Enhancing Financial Resilience: A Study on The Integration of Accounting Culture in Post-Crisis Recovery

  • Authors

    • Gema Ika Sari Universitas Bina Bangsa Serang, Indonesia
    • Aris Subranta Universitas Alkhairiyah, Indonesia
    • Loso Judijanto IPOSS Jakarta, Indonesia
    https://doi.org/10.14419/ks954n58

    Received date: May 27, 2025

    Accepted date: June 23, 2025

    Published date: July 28, 2025

  • Disaster Accounting, Financial Resilience, Integration of Accounting Culture

  • Abstract

    Natural disasters and global crises, such as pandemics and geopolitical conflicts, have had a significant impact on the financial stability of various organizations. In this context, disaster accounting is an important instrument for recording, analyzing, and reporting the financial impact of disasters, which includes calculating material losses, managing relief funds, and planning budgets for recovery. However, the implementation of disaster accounting still faces various challenges, such as the lack of clear regulations and the lack of organizational awareness in systematically recording the impact of disasters. This study aims to analyze the role of disaster accounting in improving organizational financial resilience through the integration of accounting culture. The method used is an exploratory qualitative approach with in-depth interviews with local governments, private companies, and non-profit institutions involved in the management of post-disaster recovery funds. The results show that although disaster accounting is recognized as an important factor in supporting transparency and financial risk mitigation, its implementation is still limited. Local governments have more disciplined record-keeping systems than the private and non-profit sectors, but still face challenges in policy effectiveness. The private and non-profit sectors generally do not have specific policies in place, which makes them more vulnerable to the financial impact of disasters.

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  • How to Cite

    Sari, G. I., Subranta, A. ., & Judijanto, L. (2025). The Role of Disaster Accounting in Enhancing Financial Resilience: A Study on The Integration of Accounting Culture in Post-Crisis Recovery. International Journal of Accounting and Economics Studies, 12(3), 320-326. https://doi.org/10.14419/ks954n58