COST [IN]EFFICIENCY DI BALIK KEBAKARAN HUTAN DAN LAHAN
Abstrak - Cost [In]Efficiency di balik Kebakaran Hutan dan Lahan Tujuan Utama - Penelitian ini bertujuan mengungkap realitas akuntansi dari persepsi masyarakat tentang penyebab dibalik terjadinya bencana berulang setiap musim kemarau. Metode - Data diperoleh dari hasil wawancara dengan masyarakat...
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Format: | Article |
Language: | English |
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University of Brawijaya
2021-08-01
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Series: | Jurnal Akuntansi Multiparadigma |
Subjects: | |
Online Access: | https://jamal.ub.ac.id/index.php/jamal/article/view/1587 |
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author | Sri Rahayu Yudi Yudi Rahayu Rahayu Novrida Qudsi Lutfillah Dian Purnama Sari |
author_facet | Sri Rahayu Yudi Yudi Rahayu Rahayu Novrida Qudsi Lutfillah Dian Purnama Sari |
author_sort | Sri Rahayu |
collection | DOAJ |
description | Abstrak - Cost [In]Efficiency di balik Kebakaran Hutan dan Lahan
Tujuan Utama - Penelitian ini bertujuan mengungkap realitas akuntansi dari persepsi masyarakat tentang penyebab dibalik terjadinya bencana berulang setiap musim kemarau.
Metode - Data diperoleh dari hasil wawancara dengan masyarakat Jambi yang terdampak langsung bencana, pengamatan dan telaah dokumen. Kearifan lokal Jambi “merun” atau “muhun” digunakan sebagai alat analisis data.
Temuan Utama - Hasil penelitian menunjukkan sebagian besar masyarakat menjadikan efisiensi biaya pembukaan lahan besar-besaran dibalik bencana ini. Bencana berdampak pada ekonomi, sosial, kesehatan dan pendidikan. Budaya lokal masyarakat yang sangat menghargai alam ikut terkiki.
Implikasi Teori dan Kebijakan - Penindakan tegas terhadap oknum dibalik terjadinya kebakaran hutan dan lahan harus dilakukan. Selain itu, akuntabilitas yang dibangun bukan hanya bersifat kalkulatif, tetapi menuju akuntabilitas holistik.
Kebaruan Penelitian – Penyelidikan atas efisiensi biaya menjadi kebaruan atas penelitian ini.
Abstract - Cost [In]Efficiency on Forest and Land Fires
Main Purpose - This study aimed to reveal the accounting reality of people's perceptions about the causes behind repeated disasters every dry season.
Method - The data were obtained from interviews with the Jambi community directly affected by the disaster, observations and document reviews. Jambi local wisdom “merun” or “muhun” was used as a data analysis tool.
Main Findings – This study showed that most communities made the cost efficiency of the large-scale land clearing behind this disaster. Disasters had an impact on the economy, society, health and education. Farmers and the local culture of the people who respect nature were also being eroded.
Theory and Practical Implications - Strict action against the person behind the occurrence of forest and land fires must be carried out. In addition, the accountability that was built was not only calculative but led to holistic accountability.
Novelty - The investigation of cost efficiency was the novelty of this research. |
first_indexed | 2024-12-11T05:40:20Z |
format | Article |
id | doaj.art-15bf1de978f047fd865ffb38b61e6338 |
institution | Directory Open Access Journal |
issn | 2086-7603 2089-5879 |
language | English |
last_indexed | 2024-12-11T05:40:20Z |
publishDate | 2021-08-01 |
publisher | University of Brawijaya |
record_format | Article |
series | Jurnal Akuntansi Multiparadigma |
spelling | doaj.art-15bf1de978f047fd865ffb38b61e63382022-12-22T01:19:09ZengUniversity of BrawijayaJurnal Akuntansi Multiparadigma2086-76032089-58792021-08-0112235136910.21776/ub.jamal.2021.12.2.20597COST [IN]EFFICIENCY DI BALIK KEBAKARAN HUTAN DAN LAHANSri Rahayu0Yudi Yudi1Rahayu Rahayu2Novrida Qudsi Lutfillah3Dian Purnama Sari4Universitas JambiUniversitas JambiUniversitas JambiUniversitas Wijaya PutraUniversitas Katolik Widya MandalaAbstrak - Cost [In]Efficiency di balik Kebakaran Hutan dan Lahan Tujuan Utama - Penelitian ini bertujuan mengungkap realitas akuntansi dari persepsi masyarakat tentang penyebab dibalik terjadinya bencana berulang setiap musim kemarau. Metode - Data diperoleh dari hasil wawancara dengan masyarakat Jambi yang terdampak langsung bencana, pengamatan dan telaah dokumen. Kearifan lokal Jambi “merun” atau “muhun” digunakan sebagai alat analisis data. Temuan Utama - Hasil penelitian menunjukkan sebagian besar masyarakat menjadikan efisiensi biaya pembukaan lahan besar-besaran dibalik bencana ini. Bencana berdampak pada ekonomi, sosial, kesehatan dan pendidikan. Budaya lokal masyarakat yang sangat menghargai alam ikut terkiki. Implikasi Teori dan Kebijakan - Penindakan tegas terhadap oknum dibalik terjadinya kebakaran hutan dan lahan harus dilakukan. Selain itu, akuntabilitas yang dibangun bukan hanya bersifat kalkulatif, tetapi menuju akuntabilitas holistik. Kebaruan Penelitian – Penyelidikan atas efisiensi biaya menjadi kebaruan atas penelitian ini. Abstract - Cost [In]Efficiency on Forest and Land Fires Main Purpose - This study aimed to reveal the accounting reality of people's perceptions about the causes behind repeated disasters every dry season. Method - The data were obtained from interviews with the Jambi community directly affected by the disaster, observations and document reviews. Jambi local wisdom “merun” or “muhun” was used as a data analysis tool. Main Findings – This study showed that most communities made the cost efficiency of the large-scale land clearing behind this disaster. Disasters had an impact on the economy, society, health and education. Farmers and the local culture of the people who respect nature were also being eroded. Theory and Practical Implications - Strict action against the person behind the occurrence of forest and land fires must be carried out. In addition, the accountability that was built was not only calculative but led to holistic accountability. Novelty - The investigation of cost efficiency was the novelty of this research.https://jamal.ub.ac.id/index.php/jamal/article/view/1587akuntabilitasbiayaefisiensipembukaan lahan |
spellingShingle | Sri Rahayu Yudi Yudi Rahayu Rahayu Novrida Qudsi Lutfillah Dian Purnama Sari COST [IN]EFFICIENCY DI BALIK KEBAKARAN HUTAN DAN LAHAN Jurnal Akuntansi Multiparadigma akuntabilitas biaya efisiensi pembukaan lahan |
title | COST [IN]EFFICIENCY DI BALIK KEBAKARAN HUTAN DAN LAHAN |
title_full | COST [IN]EFFICIENCY DI BALIK KEBAKARAN HUTAN DAN LAHAN |
title_fullStr | COST [IN]EFFICIENCY DI BALIK KEBAKARAN HUTAN DAN LAHAN |
title_full_unstemmed | COST [IN]EFFICIENCY DI BALIK KEBAKARAN HUTAN DAN LAHAN |
title_short | COST [IN]EFFICIENCY DI BALIK KEBAKARAN HUTAN DAN LAHAN |
title_sort | cost in efficiency di balik kebakaran hutan dan lahan |
topic | akuntabilitas biaya efisiensi pembukaan lahan |
url | https://jamal.ub.ac.id/index.php/jamal/article/view/1587 |
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