IJBE (Integrated Journal of Business and Economics)
Vol 6, No 3 (2022): Integrated Journal of Business and Economics

Green Accounting Practice of Nipah (palm trees) Farmers Along Moncongloe Lappara Riverbanks

Nurmiati Nurmiati (Universitas Patria Artha)
Muh Rum (Universitas Muhammadiyah Makassar)
Murtiadi Awaluddin (Universitas Islam Negeri Alauddin Makassar)
Andi Sylvana (Universitas Terbuka)



Article Info

Publish Date
31 Oct 2022

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

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Journal Info

Abbrev

IJBE

Publisher

Subject

Humanities Social Sciences

Description

Integrated Journal of Business and Economics (IJBE) is intended to be the journal for publishing articles reporting the results of research on economics. IJBE invites manuscripts in the various topics include, but not limited to, topics covered include: Entrepreneurship, electronic markets Services, ...