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...

Full description

Bibliographic Details
Main Authors: Sri Rahayu, Yudi Yudi, Rahayu Rahayu, Novrida Qudsi Lutfillah, Dian Purnama Sari
Format: Article
Language:English
Published: University of Brawijaya 2021-08-01
Series:Jurnal Akuntansi Multiparadigma
Subjects:
Online Access:https://jamal.ub.ac.id/index.php/jamal/article/view/1587
_version_ 1818523033672876032
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
work_keys_str_mv AT srirahayu costinefficiencydibalikkebakaranhutandanlahan
AT yudiyudi costinefficiencydibalikkebakaranhutandanlahan
AT rahayurahayu costinefficiencydibalikkebakaranhutandanlahan
AT novridaqudsilutfillah costinefficiencydibalikkebakaranhutandanlahan
AT dianpurnamasari costinefficiencydibalikkebakaranhutandanlahan