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All Journal Jurnal Minds: Manajemen Ide dan Inspirasi JAKPP : Jurnal Analisis Kebijakan & Pelayanan Publik IJBE (Integrated Journal of Business and Economics) Martabe : Jurnal Pengabdian Kepada Masyarakat International Journal of Islamic Business and Economics (IJIBEC) Ecces: Economics, Social, and Development Studies
Andi Sylvana
Faculty Of Economics And Business, Universitas Terbuka, Indonesia
Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Journal : IJBE (Integrated Journal of Business and Economics)

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Green Accounting Practice of Nipah (palm trees) Farmers Along Moncongloe Lappara Riverbanks Nurmiati Nurmiati; Muh Rum; Murtiadi Awaluddin; Andi Sylvana
Integrated Journal of Business and Economics (IJBE) Vol 6, No 3 (2022): Integrated Journal of Business and Economics
Publisher : Fakultas Ekonomi, Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (282.809 KB) | DOI: 10.33019/ijbe.v6i3.518

Abstract

This study aims to implement practical management accounting on nipah water by looking for inputs and outputs for other commodities. The main problem in this study is how accounting can raise environmental problems in the form of green accounting practices. The review is seen from management accounting to determine cross production between nipah water production as capital input for other commodities. Environmental accounting practices dealing with the problem of pricing agricultural products become increasingly complex in agricultural locations. The data source is primary data taken directly from 30 nipah farmers located on the banks of the Moncongloe Lappara River, Moncongloe District, Maros Regency, South Sulawesi during 2020. The analytical method used is to measure input-output commodities with the Social Accounting Matrix. The results of this study indicate that the total contribution index of sap water production from Nipah is 456.66 to other commodities, while commodity B is 1236.04 and commodity C is 851.66. With this contribution, farmers can manage their own sources of funds sourced from nipa palm water in a sustainable manner, not only farmers in the Lappara Moncongloe River area, but also the condition of nipa palm farmers in other parts of Indonesia
Co-Authors Ami Pujiwati Andriyansah . Elisabeth Ria Viana Praningtyas Ginta Ginting Hidayah, Zainur Ilham Ilham Irmawaty Irmawaty Khaerah Amalia Maesaroh, Imas Meirani Harsasi Muh. Alwi Muh. Rum Murtiadi Awaluddin Mutakallim Sijal Nasoha, Mohamad Nenah Sunarsih Nirgahayu Nirgahayu Nurmiati Nurmiati Rini Subekti Risnaashari Risnaashari Rulyanti Susi Wardhani