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Unveiling Intrinsic Value in Biodiversity Accounting: A Challenge for Accountants in Indonesia Asni, Nur; Sawarjuwono, Tjiptohadi
Jurnal Dinamika Akuntansi dan Bisnis Vol 7, No 1 (2020): March 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v7i1.15132

Abstract

This study aims to develop a conceptual framework of biodiversity accounting within the frame of intrinsic value using a deep ecological concept approach. This approach views biodiversity has inherent value as an object in the environment. Despite the difficulty to measure the intrinsic value of biodiversity, several studies have developed and used different methods for assessing and unveiling biodiversity in the entitys reports. It has been a challenge for accounting science and the accounting profession in Indonesia to develop biodiversity accounting which can be incorporated into the entity's financial statements. Therefore a conceptual framework is needed to integrate the intrinsic value. The proposed conceptual framework is developed from the first level, which is the policy or regulation as the basis for planning ecological activities. It is followed by the second level, i.e. the implementation process in the form of specific projects. Finally, the third level is the evaluation of the performance of the entity's ecological activities (P3FEA).
Dairy Cattle Maintenance Management in Raraa Village, East Kolaka Regency Asminaya, Nur Santy; Bain, Ali; Saili, Takdir; Agustina, Dian; Aka, Rahim; Pratiwi, Arby’in; Afyudi, Bobby; Asni, Nur; Putra, Agus Kurniawan
Jurnal Abdimas Vol. 28 No. 2 (2024): December 2024
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/9tqxkh76

Abstract

Dairy cattle are ruminant livestock that produce milk whose productivity is very dependent on maintenance management. This community service activity aims to increase the knowledge and skills of dairy farmers in Raraa Village, East Kolaka Regency. This activity was carried out in several stages, including: 1) Socialization of dairy cattle development; 2. Demonstration on the maintenance and feeding of dairy cows; 3. Monitoring and Evaluation. During the socialization activities, the breeders were very enthusiastic in listening and active in the discussion because the breeders in Raraa Village were just getting to know and starting to raise dairy cows. Farmers are also very focused on paying attention to explanations and technical guidance on the maintenance, management and feeding of dairy cows during direct visits to the breeder's pen. At the end of the activity, an evaluation was carried out to determine the level of understanding of dairy farmers. Monitoring and assistance to farmers is also carried out to help farmers who experience difficulties in the process of caring for and feeding dairy cows. This activity can increase the knowledge and skills of dairy farmers so that farmers can maintain and develop dairy cattle in accordance with the government's goal of distributing dairy cattle seeds in the Southeast Sulawesi region