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

Nurmiati Nurmiati(1*), Muh Rum(2), Murtiadi Awaluddin(3), Andi Sylvana(4),

(1) Universitas Patria Artha
(2) Universitas Muhammadiyah Makassar
(3) Universitas Islam Negeri Alauddin Makassar
(4) Universitas Terbuka
(*) Corresponding Author

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

Keywords


Nipah Liquid, Social Accounting Matrix, Green Accounting Practice

Full Text:

PDF

References


Amer Shakkour, Hamza Alaodat, Emand Alqisi, and Ali Alghazawi. (2018). The Role of Environmental Accounting in Sustainable Development Empirical Study. Journal of Applied Fina nce & Banking, Vol. 8, No. 1, 71-87.

Dedi Soleh Effendi, Nurya Yuniyati Dan H.T Luntungan. (2014, July Monday). 2014. Semester, p. https://www.google.com/search?q=Hamilton+dan+Murphy+dalam+Tsuj.

Endro Subiandono,N.M, Heriyanto, Endang Karlina. (2011). Potensi Nipah Sebagai Sumber pangan dari Hutang Mangrove. Buletin Plasma Nutfah Vol.17 No.1 , 1-17.

Gbenga Ekundayo & Festus Odhigu. (2021). Published by Canadian Center of Science and Education Environmental Accounting and Corporate Sustainability: A Research Synthesis . International Jurnal of Business and Management Vol 16, No.1, 1-19.

Hosam Alden Riyadh, Maher A. Al-Shmam, Henry Hongren Huang, Barbara Gunawan, Salsabila Aisyah Aifaliza. (2020). International Journal of Energy Economics and Policy, 2020, 10(6), 421-426. The Analysis of Green Accounting Cost Impact onThe Analysis of Green Accounting Cost Impact on Corporation Corporations Financial Performance . International Journal of Energy Economic and Policy, 421-416.

Huiguan Ding, Shiyou Li, Tingting Liu, Boyang Liu. (2014). A Literature Survey of Research on Environmental Accounting: Theoretical Review and Prosect. International Journal of Finance Economics Vol.2, No.1, 13-25.

I Dewa Made ENDIANA, Ni Luh Gd Mahayu DICRIYANI, Md Santana Putra ADIYADNYA, I Putu Mega Juli Semara PUTRA. (2020). The Effect of Green Accounting on Corporate Sustainability and Financial Performance. Journal of Asian Finance, Economics and Business Vol 7 No 12, 731–738.

Kamran Ghaemmaghamia, Morteza Zamanib, Hassan Shafieic. (2018). Investigating Environmental Accounting and its Role in Reducing Environmental Costs (Case Study: Iran Noubaft Textile Company) . Journal of Accounting, Finance and Accounting, 185-202.

Kepridia. (2011, November Wenesday). Beragam Manfaat Buah Nipah hingga Jadi Pelepas Dahaga. Semester, pp. https://kumparan.com/kepripedia/beragam-manfaat-buah-nipah-hingga-jadi-pelepas-dahaga-1sDj6h1nN1O/full.

Magablih, A. M. (2017). The Impact of Green Accounting for Reducing the Environmental Cost in Production Companies. Journal Of Green Accounting for Reducing the Environmental Cost in Production Companies, 249-265.

Magablih, A. M. (2017). The Impact Of Green Accounting For Reducing The Environmental Cost in Production Companies. Journal of Modern Accounting and Auditing,, Vol. 13, No. 6,, 249-265.

Muhammad Hasyim Ashari, Yudhi Anggoro. (2020). Implementation of Green Accounting in Business Sustainability at Public Hospitals in Malang Raya . International Journal of Multicultural and Multireligious Vol.7, No.10, 187-205.

Muthmainnah dan Irma Sribianti. (2016). Nilai Manfaat Ekonomi Tanaman Nipah (Nypa Fruticans) Desa Lakkang Kecamatan Tallo Kota Makassar. Jurnal Hutan Tropis Volume 4 No. 2 ISSN 2337-7771 E-ISSN 2337-7992 Juli 2016., 13-21.

Nguyen Huu Anh, Nguyen La Soa & Ha Hong Hanh. (2020). Environmental accounting practices and cost of capital of enterprises in Vietnam. Journal of Cogent Economics & Finance, Vol 8: No1, 1-19.

Sribianti, M. d. (2016). Nilai Manfaat Ekonomi Tanaman Nipah (Nypa Fruticans) Desa Lakkang Kecamatan Tallo Kota Makassar. Jurnal Hutan Tropis Volume 4 No. 2 ISSN 2337-7771 E-ISSN 2337-7992 Juli 2016., 13-21.

Suparto, H.A.Oramahi, Lolyta Sisilia. (2019). Pemanfaatan Nipah (Nypa Frutican Wurmb) Di Dusun Suka Maju Desa Sungai Sepeti Kecamatan Seponti Kabupaten Kayong Utara. Jurnal Hutan Lestari Vol. 7 (1) , 229-236.

Tsuji Koji., M.N.F. Ghazalli., Z. Ariffin., M.S. Nordin., M.I. Khaidizar, M.E. Dulloo and L.S. Sebastian. (2011). Biological and Ethnobotanical Cha-racteristics of Nipa Palm (Nypa fruticans Wurmb.). A Review. Sains Malaysiana 40(12) (2011): 1407-1412., 1407-1412.




DOI: http://dx.doi.org/10.33019/ijbe.v6i3.518

Article Metrics

Abstract view : 529 times
PDF - 259 times

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

Creative Commons License

Integrated Journal of Business and Economics is licensed under a Creative Commons Attribution 4.0 International License.