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All Journal Logista: Jurnal Ilmiah Pengabdian Kepada Masyarakat Jurnal Manajemen Universitas Bung Hatta Jurnal Kajian Akuntansi dan Auditing
Febrianto, Irwan
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Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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EDUKASI EKOWISATA MELALUI PENANAMAN MANGROVE BERSAMA MASYARAKAT DI KAWASAN NAGARI SUNGAI PINANG KABUPATEN PESISIR SELATAN Uzra, Murhenna; Ikhlas, Boni; Wahyudin, Rama; Irwandi, Irwandi; Febrianto, Irwan; Mukhtar, Dertha; Roza, Sri Yenica
LOGISTA - Jurnal Ilmiah Pengabdian kepada Masyarakat Vol 8 No 1 (2024)
Publisher : Department of Agricultural Product Technology, Faculty of Agricultural Technology, Universitas Andalas Kampus Limau Manis - Padang, Sumatera Barat Indonesia-25163

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/logista.8.1.5-10.2024

Abstract

Wilayah hutan mangrove di Pesisir Selatan mencapai ±896,73 ha. Merupakan hutan mangrove urutan ke tiga terluas di Sumatera Barat yang dapat dikembangkan sebagai daerah eowisata.(Dinas Lingkungan Hidup Kabupaten Pesisir Selatan, 2019), menjadi strategi Pemerintah Provinsi dan Pemerintah Kabupaten Pesisir Selatan untuk dijadikan kawasan Pusat Wisata edukasi dibidang konservasi perairan pembudidayaan tanaman mangrove. Yang menjadi permasalahan dalam ha ini adalah tingkat pendidikan dan pengetahuan masyarakat terhadap tanaman mangrove yang sangat terbatas. Berdasarkan hasil stigma motivasi belajar yang rendah membuat perkembangan literasi keilmuan magrove di Nagari Sungai Pinang perlu di bimbing. Tujuan dari pengabdian masyarakat ini adalah Menciptakan masyarakat yang cinta lingkungan serta sadar akan pentingnya membudidayakan tanaman mangrove serta menjadikan ekowisata mangrove sebagai wisata edukasi bagi wisatawan yang berkunjung ke Nagari Sungai Pinang. Metode yang dilakukan dalam kegiatan pengabdian ini adalah memberikan pengetahuan tentang wilayah pesisir hutan mangrove serta manfaat dan pengaruh terhadap ekonomi masyarakat pesisir. Pemberian edukasi berupa pengetahuan cara pembibitan dan penanaman pohon mangrove di kawasan pantai Nagari Sungai Pinang dengan masyarakat. Hasil dalam kegiatan ini adalah untuk peningkatan kesejahteraan masyarakat dengan pemanfatan Sumber daya hutan mangrove, dan memberikan kontribusi yang baik bagi lingkungan pesisir, kedepannya kegiatan ini untuk melestarikan habitat pohon Mangrove yang dapat dimanfaatkan sebagai ekowisata edukasi berkelanjutan bahari Nagari Sungai Pinang Kabupaten Pesisir Selatan. ABSTRACT The mangrove forest area in Pesisir Selatan reaches ±896.73 ha. It is the third largest mangrove forest in West Sumatra which can be developed as an ecotourism area. (South Pesisir Regency Environmental Service, 2019), is the strategy of the Provincial Government and the South Pesisir Regency Government to become an educational tourism center area in the field of water conservation and cultivation of mangrove plants. The problem in this case is the very limited level of education and knowledge of the community regarding mangrove plants. Based on the results of the stigma of low learning motivation, the development of scientific literacy in mangroves in Nagari Sungai Pinang needs to be guided. The aim of this community service is to create a society that loves the environment and is aware of the importance of cultivating mangrove plants and makes mangrove ecotourism an educational tourism for tourists visiting Nagari Sungai Pinang. The method used in this service activity is to provide knowledge about coastal mangrove forest areas and the benefits and influence on the economy of coastal communities. Providing education in the form of knowledge on how to seed and plant mangrove trees in the Nagari Sungai Pinang coastal area with the community. The results of this activity are to improve community welfare by utilizing mangrove forest resources, and making a good contribution to the coastal environment. In the future, this activity will preserve the habitat of mangrove trees which can be used as marine sustainable educational ecotourism in Nagari Sungai Pinang, Pesisir Selatan Regency.
ANALISIS PERSEPSI AKUNTAN INDONESIA TERHADAP AKUNTANSI LINGKUNGAN Febrianto, Irwan; Ethika, Ethika; Yunilma, Yunilma; Rifa, Dandes; Helmawati, Helmawati
Jurnal Kajian Akuntansi dan Auditing Vol. 21 No. 1 (2025): April 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jkaa.v21i1.162

Abstract

Environmental accounting is an important element in corporate reporting as a form of responsibility for the impact of business activities on the environment. However, environmental accounting practices in Indonesia are still diverse and not optimal, and accountants' attention to this issue is considered low. This study aims to analyze the perceptions of the accounting profession, namely auditors, accounting educators, and corporate accountants, regarding the basic concepts, disclosures, and measurements of environmental accounting. Data were collected through the distribution of Google Form-based questionnaires via WhatsApp and analyzed using the Kruskal-Wallis test. The results showed that there was no significant difference in perception between respondent groups regarding the basic concepts and disclosures of environmental accounting. However, there was a difference in perception in terms of measurement, where accounting educators tended to believe more that environmental costs could be measured in monetary units, compared to auditors and corporate accountants. This difference is likely due to a stronger theoretical approach in accounting educators, while practitioners face constraints in measurement validity. This study reinforces the urgency of preparing environmental accounting standards that can be applied widely and consistently in Indonesia
Are Students From Universitas Bung Hatta Becoming MSME Actors in West Sumatera? ethika, ethika; Rosha, Zeshasina; Helmawati, Helmawati; Febrianto, Irwan; Lismawati, Sri
JURNAL MANAJEMEN UNIVERSITAS BUNG HATTA Vol 20 No 1 (2025): Jurnal Manajemen Universitas Bung Hatta
Publisher : Management Department, Faculty of Economics and Business, Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jmubh.v20i1.27097

Abstract

This research aims to examine the entrepreneurial interest of students at the Faculty of Economics, Bung Hatta University, and the factors influencing it. And to estimate whether they will become MSME actors in West Sumatera. This research was conducted on 241 students who have taken an entrepreneurship course. The tests conducted were descriptive statistics, classical assumptions, and multiple regression with the help of SPSS software. The results of the descriptive statistics of the tested variables show that entrepreneurial interest, desire to be a boss, desire to have and manage one's own finances, environmental support, innovation, self-esteem, and desire to overcome personal challenges are very high, and the leadership, flexibility, and innovation they possess are quite high. The independent variables explain 23.8% of the variation in the dependent variable. Simultaneously, the variables of self-esteem, personal challenges, desire to be a boss, innovation, leadership, flexibility, finance, and environment have a positive and significant impact on entrepreneurial interest. Partially, the variables of personal challenges, desire to be a boss, finance, and environment have a positive and significant impact on entrepreneurial interest, but self-esteem, innovation, leadership, and flexibility have a positive but not significant impact on entrepreneurial interest.
Co-Authors Dandes Rifa, Dandes Dertha Mukhtar Ethika, Ethika Helmawati Helmawati Ikhlas, Boni Irwandi Irwandi Lismawati, Sri Murhenna Uzra Rosha, Zeshasina Roza, Sri Yenica WAHYUDIN, RAMA Yunilma, Yunilma