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All Journal AKRUAL: Jurnal Akuntansi Populika
Rikasari Rikasari, Rikasari
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Humanities Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences Other

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Kajian Mekanisme Perdagangan Hak Emisi Karbon Dan Kontroversi Perlakuan Akuntansi Atas Hak Emisi Karbon Rikasari, Rikasari; Hariyati, Hariyati
AKRUAL: JURNAL AKUNTANSI Vol 1, No 1: AKRUAL:Jurnal Akuntansi (Oktober 2009)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v1n1.p45-62

Abstract

AbstractThis article discusses the characteristics of carbon emissions as the negative externalities that previously could not be included in the financial statements. Further explains the history and development of carbon emission rights trading that allows negative externality can be recorded in financial accounting. Various methods are offered based on various accounting standards in order to record transactions of carbon emission rights trading compared and discussed. The complexity of the standard interpretation that is used to record a new problem in an effort to incorporate the negative externalities in the financial statements. At the end of this article, several recommendations for recording transactions of carbon emissions trading has to offer.
Kajian Mekanisme Perdagangan Hak Emisi Karbon Dan Kontroversi Perlakuan Akuntansi Atas Hak Emisi Karbon Rikasari, Rikasari; Hariyati, Hariyati
AKRUAL: JURNAL AKUNTANSI Vol 1, No 1: AKRUAL:Jurnal Akuntansi (Oktober 2009)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v1n1.p45-62

Abstract

AbstractThis article discusses the characteristics of carbon emissions as the negative externalities that previously could not be included in the financial statements. Further explains the history and development of carbon emission rights trading that allows negative externality can be recorded in financial accounting. Various methods are offered based on various accounting standards in order to record transactions of carbon emission rights trading compared and discussed. The complexity of the standard interpretation that is used to record a new problem in an effort to incorporate the negative externalities in the financial statements. At the end of this article, several recommendations for recording transactions of carbon emissions trading has to offer.
PENGEMBANGAN DESA PERTANIAN CABAI DI DESA BONGKI LENGKESE KECAMATAN SINJAI TIMUR KABUPATEN SINJAI Rikasari, Rikasari
POPULIKA Vol 10, No 1 (2022): Populika
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/populika.v10i1.303

Abstract

The purpose of this research was to determine innovation in production development as well as supporting factors and inhibiting factors for chili production in Bongki Lengkese Village, East Sinjai District, Sinjai Regency. The type of this  research used qualitative descriptive approach.  The number of informants was 6 person. The technique of collecting data were by interviews, observation, library research, documentation. The results of this research indicated that the innovation of chili farmers in Bongki Lengkese Village, East Sinjai District, Sinjai Regency has been carried out by simultaneously planting chilies and a management system using a cultivator tool for making beds on chili plantations and has a supporting factor in the form of cooperation with the company PT Hextar Seed to procure seeds with  superior quality and affordable prices and also supported by the assistance of chili seeds from the Department of Agriculture.  The inhibiting factors of chili plantations are the limited tools in the maintenance process up to the harvesting process, the unstable marketing location and the unstable selling price of chilies.
PENGEMBANGAN DESA PERTANIAN CABAI DI DESA BONGKI LENGKESE KECAMATAN SINJAI TIMUR KABUPATEN SINJAI Rikasari, Rikasari
POPULIKA Vol. 10 No. 1 (2022): Populika
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/populika.v10i1.303

Abstract

The purpose of this research was to determine innovation in production development as well as supporting factors and inhibiting factors for chili production in Bongki Lengkese Village, East Sinjai District, Sinjai Regency. The type of this  research used qualitative descriptive approach.  The number of informants was 6 person. The technique of collecting data were by interviews, observation, library research, documentation. The results of this research indicated that the innovation of chili farmers in Bongki Lengkese Village, East Sinjai District, Sinjai Regency has been carried out by simultaneously planting chilies and a management system using a cultivator tool for making beds on chili plantations and has a supporting factor in the form of cooperation with the company PT Hextar Seed to procure seeds with  superior quality and affordable prices and also supported by the assistance of chili seeds from the Department of Agriculture.  The inhibiting factors of chili plantations are the limited tools in the maintenance process up to the harvesting process, the unstable marketing location and the unstable selling price of chilies.
Co-Authors Hery Widijanto