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All Journal Jurnal Penataan Ruang Journal of International Conference Proceedings
Timang, Vica Vanessa Sesaryo
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Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media

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Pelestarian Dukun Buntula’bi Balusu sebagai Warisan Budaya Di Kabupaten Toraja Utara Timang, Vica Vanessa Sesaryo; Antariksa, Antariksa; Ari, Ismu Rini Dwi
Jurnal Penataan Ruang Vol 11, No 1 (2016): Jurnal Penataan Ruang 2016
Publisher : Jurusan Perencanaan Wilayah dan Kota, ITS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (964.735 KB) | DOI: 10.12962/j2716179X.v11i1.5214

Abstract

The philosophy is based on the preservation of the human tendency to preserve cultural values in the past but has significance for future generations. Balusu Buntula'bi Hamlet is a hamlet in North Toraja Regency heritage (heritage) of diverse cultures both physical (tangible) or cultural non-physical (intangible) that need to be conserved. The purpose of this study to identify the characteristics of the space formed from the physical culture (tangible) and non-physical culture (intangible) and analyzed the conservation village forms. The analytical method used, namely descriptive exploratory with field data observations, questionnaires, interviews, documentation and literature review. From the study conducted, the culture remains Buntula'bi Hamlet is a prominent example of a traditional settlement and settlement of traditional ceremonies seen in the use of land are laid out based on custom requirements. Hamlet Buntula'bi form of preservation in general in the form of conservation, namely maintaining the cultural significance in order to function properly; includes a group of 7 buildings with preservation of the building , as many as 12 building restoration, as many as 53 building reconstruction and adaptation by 44 building. Keywords: conservation, cultural heritage, Toraja
Stakeholder Perspectives on Environmental Accounting Disclosure: A Case Study of North Toraja District Government Timang, Vica Vanessa Sesaryo
Journal of International Conference Proceedings Vol 6, No 7 (2023): 2023 ICPM Bali Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i7.2795

Abstract

This research uses an ethnographic approach to explore environmental accounting reporting practices in the Local Government of North Toraja Regency. Through participatory observation, in-depth interviews, and document analysis, qualitative data were obtained to understand the dynamics of environmental accounting practices at the local level. The findings show the complexity of environmental accounting reporting practices, which are not only influenced by economic and environmental factors, but also closely related to local cultural preservation needs. Interviews with stakeholders, including government officials, environmentalists, financial officers, and research employees, revealed additional dimensions of environmental accounting practices. The integration of these practices with local cultural preservation highlights the central role of socio-cultural aspects in environment-related decision-making. In addition, the importance of active community involvement and proper budget allocation was highlighted, with adequate financial support considered crucial for the effective implementation of the practice. Interviews with the private sector indicate that environmental accounting practices are considered a strategic tool to support a sustainable corporate image. Corporate social responsibility is not only seen as a regulatory obligation, but also as a positive contribution to the local community and environment. This research makes a significant contribution to the understanding of environmental accounting reporting practices in the Local Government of North Toraja Regency. The findings not only illustrate the complexity of the practice, but also provide an in-depth view of how cultural values, community involvement, prudent budget allocation, and the spirit of innovation become key elements in understanding and improving environmental accounting practices at the local level.
Stakeholder Perspectives on Environmental Accounting Disclosure: A Case Study of North Toraja District Government Timang, Vica Vanessa Sesaryo
Journal of International Conference Proceedings Vol 6, No 7 (2023): 2023 ICPM Bali Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i7.2795

Abstract

This research uses an ethnographic approach to explore environmental accounting reporting practices in the Local Government of North Toraja Regency. Through participatory observation, in-depth interviews, and document analysis, qualitative data were obtained to understand the dynamics of environmental accounting practices at the local level. The findings show the complexity of environmental accounting reporting practices, which are not only influenced by economic and environmental factors, but also closely related to local cultural preservation needs. Interviews with stakeholders, including government officials, environmentalists, financial officers, and research employees, revealed additional dimensions of environmental accounting practices. The integration of these practices with local cultural preservation highlights the central role of socio-cultural aspects in environment-related decision-making. In addition, the importance of active community involvement and proper budget allocation was highlighted, with adequate financial support considered crucial for the effective implementation of the practice. Interviews with the private sector indicate that environmental accounting practices are considered a strategic tool to support a sustainable corporate image. Corporate social responsibility is not only seen as a regulatory obligation, but also as a positive contribution to the local community and environment. This research makes a significant contribution to the understanding of environmental accounting reporting practices in the Local Government of North Toraja Regency. The findings not only illustrate the complexity of the practice, but also provide an in-depth view of how cultural values, community involvement, prudent budget allocation, and the spirit of innovation become key elements in understanding and improving environmental accounting practices at the local level.
Co-Authors Antariksa Sudikno Ismu Rini Dwi Ari