scholarly journals Evaluasi Pengungkapan Akuntansi Lingkungandalam Perspektif PT Timah (Persero) Tbk

2012 ◽  
Vol 3 (2) ◽  
pp. 1010
Author(s):  
Rosinta Ria ◽  
Holly Deviarti

Timah is the pride of the province of Bangka Belitung and its society, despite the presence of Timah mining directly harmful to the environment such as forests and water pollution. Nevertheless, PT Timah is very popular with environmental preservation activities and empowering the local community. The purpose of this study is to evaluate environment preservation associated with financial reporting. The issue of Green Accounting will be very interesting if it is supported by qualitative data as evidence. Using the descriptive method, and data retrieval literature and interviews with community of Bangka Belitung, it can be concluded that PT Timah has good action up the environment. The results of this study will enhance a good image for PT Timah.

2020 ◽  
Vol 4 (2) ◽  
pp. 66-77
Author(s):  
Narendra Dwi Jaladri ◽  
Sri Mulyani

Timah is a mining company in the province of Bangka Belitung and is a pride of its people, although the presence of tin mining can be directly dangerous to the environment such as forests and water pollution. However, PT Timah has carried out environmental conservation and empowerment activities for the local community. The purpose of this study is to analyze the implementation of environmental accounting related to financial reporting. As a large mining company, it is fitting for PT Timah to pay attention to the environment and living conditions of the surrounding community as a result of its mining activities. By using descriptive methods, and quantitative approaches and data collection from reliable sources concluded that PT Timah has a good action on the environment. The results of this study will improve the good image of PT Timah. PT Timah has taken sufficiently good steps to preserve the environment after the mining. Every year, the Company always plans to reclaim land of up to 2,000 ha.


Author(s):  
Selly Veronica ◽  
Nurlisa Ginting ◽  
AmyMarisa

Night tourism development comes up as an innovative strategy for tourism development in this current intense competition. There are four main elements in night tourism, namely economic, social, environmental, and night atmosphere. Berastagi is the most popular tourist destination in Karo Regency, Sumatera Utara, Indonesia, which already have night tourism destination but unfortunately undeveloped yet. Night tourism development in Berastagi must be with the local wisdom approach to maximize its benefit. Karonese as the majority ethnic of the local community in this area potential to be developed on its night tourism. This paper only analyzes the environmental and night atmosphere aspects in Berastagi’s night tourism, which based on local wisdom. Qualitative primary data from field observation and depth interview results have been analyzed by using the descriptive method. The study shows that involving local wisdom in developing the environment and night atmosphere can give the typical identity for the night tourism in Berastagi.Night Tourism


Paradigma ◽  
2020 ◽  
Vol 17 (1) ◽  
pp. 72-86
Author(s):  
Siti Noviatun ◽  
Isfandayani

Abstract             The main fuction of the Bank as an funding and lending activities by offering various types of financial transaction services an attractive choice for people who do money laundering to hide money proceeds of crime. Because of that the government and Indonesian Banks make regulations related prevent money laundering that contains Customer Due Dilligence and Enhanced Due Dilligence. Bank Mandiri Syariah has implementation Customer Due Dilligence and Enhanced Due Dilligence as an effort to prevent money laundering. This analyze aims for knowing implementation Customer Due Dilligence and Enhanced Due Dilligence that has been applied by Bank Syariah Mandiri. In this study using a qualitative descriptive method. Data retrieval is done by observation, interviews and documentation to three sources of informants Bank Syariah Mandiri KCP Bekasi Timur and one sources of informants that specifically handles money laundering prevention program that is SKAP( Satuan Kerja APU PPT) Bank Mandiri Syariah. Data analysis will be done by doing three steps, they are; data reductions, data display, and verification.The observation result shows that implementation Customer Due Dilligence done at the time prospective customer open the account and the Bank doubt information customer by doing identification and verification. implementation Enhanced Due Dilligence is done to customers Politically Exposed Person/ High Risk open the account, but in practiceat Bank Syariah Mandiri KCP Bekasi Timur done when there is suspicious transaction or there is a case. Reporting process suspicious transaction through the system SIAP (System Aplikasi APU PPT) to Satuan Kerja APU PPT (SKAP) Bank Syariah Mandiri then SKAP reports to PPATK (Pusat Pelaporan Analisis Transaksi Keuangan). From implementation Customer Due Dilligence and Enhanced Due Dilligence Bank Mandiri Syariah has been prevent money laundering enter the financial system at Mandiri Sharia Bank.


2018 ◽  
Vol 11 (2) ◽  
pp. 53-69
Author(s):  
Catherine Kramarczuk Voulgarides

In this article, I explore how the social contract of schooling and the three functions of schooling (Noguera 2003)—to sort, to socialize, and to control— impact and constrain the freedom and agency of a group of young Black and Latinx men in one suburban school district that was experiencing sociodemographic shifts in the Northeastern United States. I use qualitative data to frame how the young men experience schooling, and I show how the local community context facilitates the institutionalization of discriminatory sorting processes and racially prejudiced norms. I also show how the young men are excessively controlled and monitored via zero tolerance disciplinary practices, which effectively constrains their humanity and capacity to freely exist in their school and which inadvertently strengthens the connective tissue between schools and prisons.


2020 ◽  
Vol 3 (2) ◽  
pp. 68-81
Author(s):  
Abu Sadath ◽  
Farhana Afroz ◽  
Hosne Ara ◽  
Abdulla-Al Kafy

Rivers are the lifeline of Bangladesh economy and serve as the source of water supply, fisheries, irrigation for agriculture, low-cost transport, generate electricity and conserve biodiversity. The Ichamati River situated in Pabna, Bangladesh is also a blessing for the city. However, recently, due to the irregular and unplanned activities adjacent to the riverside, the life, flow and water quality of the river is in a vulnerable condition. This study aims to identify the present status of the Ichamati River and provide an effective design approach and policy measures in restoring the river flow and control water pollution. The data was collected from the questioner surveys, key informant interviews and focus group discussions. Results suggest that several factors such as the construction of an illegal settlement, unplanned waste dumping, disposal of fiscal sludge through sewerage connection, lack of awareness among people regarding the importance of river biodiversity and absence of riverfront development and conservation plan are responsible for water pollution, inconsistent water flow and damaging the life cycle of Ichamati river. The design approach and policy measures were developed based on the perceptions of local community people, experts and government officials. The suggested policy measures will help to restore the flow of the river and reduce the water pollution, and the design approach will ensure the economic benefit of the riverfront development in future.


2019 ◽  
Vol 18 (1) ◽  
Author(s):  
A Azizah ◽  
Matheus Wasi Bantolo

AbstractDila Pangeto Dance is a work created by Indra Jaya in 2016. This research will emphasize the choreography which includes Indra Jaya as the creator, the idea of creation about the world and education, the process of creation that there is exploration, improvisation, and composition, as well as the formation of dance motion Dila Pangeto. To discuss the above problems using the foundation of Theory: Choreography using Seymour theory, the form of servings using the theory of Suzanne K. Langer, and formation of motion using the theory of Doris Humphrey. This dance research uses a descriptive method of analytic with qualitative data types through the data collection stage i.e. observation, interviews, library studies, as well as data analysis stage. The results of the study were the choreography Dila Pangeto which discusses the creators, ideas of creation, and the process of creation and the form of dance in which there is a serving structure divided into five parts, and the dance elements of Dila Pangeto include two female dancers, a parallel floor pattern, and zigzag, the stage space that has been provided by the organizing committee, dressing and clothing using West Sumbawa costumes, Dila and shawl properties, West Sumbawa Music and the addition of violin instruments, as well as Motion derived from the motion of West Sumbawa Dance and Gentao or Pencak Silat. The formation of Dila Pangeto Dance uses the motion of West Sumbawa Dance and Gentao. The formation of the dance movements of Dila Pangeto in the movement patterns such as Ngengke ‘, Palangan Telas, Nyempung, Bagerik, plump besai ‘, Bolang sweep ‘, Juluk Betak, Pio Ngibar, remove Pengkenang, Betak Jala, Sempanang, Telnyak ninting, Pusuk nyer, puntal yarn, Nesek , ninting Seleng, ente Dila, swivel dila, Jonyong, Basalunte ‘, Tanak, Ngijik, and Bajempit contains more designs using a unidirectional line design, the dynamics of gentle motion, functional rhythm or rhythm, mechanisms, and emotional The motivation of the life of West Sumbawa. Characters and character in each motion pattern the Dila Pangeto dance has a gentle, polite, and graceful character.Keywords: Dila Pangeto dance, Indra Jaya, choreography, and formation Motion.


EDUTECH ◽  
2017 ◽  
Vol 16 (2) ◽  
pp. 122
Author(s):  
Dewi Damayanti ◽  
Evi Novianti ◽  
Centurion C. Priyatna

The title of this research is “Corporate Branding Coworking Space in Bandung” with the subtitle is “Descriptive Study of Corporate Branding Coworking Space in Bandung to Create Product Differentiation”. The high demand for economical workspace makes business coworking space growing. The growth happen in Bandung and make the level of competition coworking space in Bandung is quite high, especially with the uniformity of the product offered each coworking space. Seeing these growth, researchers interested in conducting research on how corporate branding coworking space in Bandung to create product differentiation.The purpose of this study is to discover how company create the vision, implemented vision to their corporate culture, and the compability between their vision and image of Bandung Digital Valley, Freenovation, and Ruang Reka that stakeholder created. The method used in this research is descriptive method with qualitative data and Hatch & Schultz’s concept of corporate branding. The data collection techniques used in interviews, observation, and documentation study.The result of this study indicate that Bandung Digital Valley, Freenovation, and Ruang Reka focus to introduce the company to their target market. Started from create the vision of the company by founder based on their experiences and business opportunity. Then, the application of corporate vision to corporate culture. Non of Bandung Digital Valley, Freenovation, or Ruang Reka implement the vision into corporate culture. Last, Bandung Digital Valley, Freenovation, and Ruang Reka think it is not a right time to create corporate image because they need to improve the quality of their facility first.   Keywords : corporate branding, product differentiation, Bandung Digital Valley, Freenovation, Ruang RekaJudul penelitian yang diangkat adalah “Corporate Branding Coworking Space di Bandung” dengan sub judul Studi Deskriptif mengenai Corporate Branding Coworking Space di Bandung dalam Melakukan Diferensiasi Produk”.  Tingginya kebutuhan akan ruang kerja yang ekonomis membuat bisnis coworking space semakin berkembang. Perkembangan ini terjadi di Bandung dan membuat tingkat persaingan coworking space di Bandung cukup tinggi, terlebih dengan keseragaman produk yang ditawarkan tiap coworking space. Melihat perkembangan tersebut, peneliti tertarik untuk melakukan penelitian mengenai bagaimana corporate branding coworking space di Bandung dalam melakukan diferensiasi produk. Tujuan penelitian ini adalah untuk mengetahui bagaimana pembentukan visi perusahaan, pengimplementasian visi ke dalam budaya, dan kesesuaian citra dengan visi Bandung Digital Valley, Freenovation, dan Ruang Reka yang dihasilkan oleh stakeholder. Mengacu kepada konsep Corporate Branding dari Hatch dan Schultz. Metode penelitian yaitu metode deskriptif dengan data kualitatif. Teknik pengumpulan data dengan wawancara, observasi, dan studi dokumentasi. Setelah melakukan penelitian hasil yang didapat menunjukkan bahwa Corporate branding Bandung Digital Valley, Freenovation, dan Ruang Reka diakui fokus pada pengenalan perusahaan ke target pasarnya. Dimulai dengan pembentukan visi oleh pendiri melihat dari pengalaman dan peluang yang dimiliki. Lalu, penerapan visi pada setiap aspek perusahaan, salah satunya budaya perusahaan tidak dilakukan oleh seluruh coworking space. Terakhir, pembentukan citra kepada stakeholder dirasa belum saatnya karena masih perlu meningkatkan kualitas internal namun sudah ada usaha kesana yang tidak disadari oleh  Bandung Digital Valley, Freenovation, dan Ruang Reka.Kata Kunci : pembentukan merek perusahaan, diferensiasi produk, Bandung Digital Valley, Freenovation, Ruang Reka.


2020 ◽  
Vol 8 (1) ◽  
pp. 82
Author(s):  
Bella Chintya Melati ◽  
Nararya Narottama

Tulungrejo is a village located in Batu, East Java. This village surrounded by mountains and most of its people working as a farmer. The most popular agricultural product of Batu is apple and Tulungrejo is a village with the largest farm in Batu. As a village with the largest farms it should make the farmers live prosperous, but the fact shows that the farmers in Batu are not so prosperous. Since 2010 the number of apple production has also declined, many farmers choose to plant orange than apple. Some farmers of Tulungrejo Village established an Agro Tourism called Top Apel Mandiri with the aim to improve the farmer's economy. The research aim is to see how much the involvement of farmers in agro-tourism management. The method used in this research is descriptive qualitative. Data collection techniques using observation, interviews, and literature. The informant for this research are the owner of Top Apel Mandiri, the farmers in Tulungrejo, and also the vendors as the key informants. The results of this research is the community are involved in the planning and controlling process through Top Apel Mandiri, although not entirely. The the type of participation is Spontaneous Participation . At the organizing and actuating processs, the community still participates with the type of participation is Induced Participation . Keywords: agro-tourism, tourism impact, local community


Author(s):  
Muhammad Yusri Salleh Yusof ◽  
Mohd Anuar Ramli

Custom plays a significant role in any organised community as well as in the building of mutual harmony and avoiding conflicts. The establishment of a custom is the result from the interaction between the wisdom of the local intellectuals and its environment to meet the needs of the local community. The Malay community is a group that is rich with traditions, ranging from the birth customs, marriage and death. Basically, in the practice of the Malay customs there exists two polemics in which forms two opposing schools of thought. First is the fundamentalist that rejects most local customary practices. Second, is the traditionalist as they only accept the valid customs practised in society and reject invalid customs. These opposing views can be seen in various customary practices, for example in the death custom or ceremonies such as tahlīl (recital ceremony for the deceased), talqīn (recital for the deceased during burial), and tunggu kubur (grave waiting). Therefore, this study focuses on exploring the practice of tahlīl (recital ceremony for the dead) and tunggu kubur (grave waiting) through the concept of the local wisdom from the perspective of the principles of Islamic jurisprudence. To achieve these objectives, this study deploys an eclectic approach and interview method. The collected qualitative data were analysed thematically. The results of the study showed that there are elements of local wisdom behind these practices. In the Malay community, tahlīl (recital ceremony for the deceased) is a form of psychological and emotional support as well as a communal approach to the family of the deceased while the practice of tunggu kubur (grave waiting) is an approach to protect the burried corpses from thefts and mystical activities. Therefore, the local wisdom implied behind the practices are valid and hence, included in the category of accepted customary practices.  


Author(s):  
Tatang Rusata

Cianjur Regency has a tourist destination that attracts world tourists, namely the Gunung Padang megalithic site. As a cultural destination in the midst of the community, the development of this tourist destination faces human and environmental problems. The purpose of this study is to determine the development of tourism in Gunung Padang which involves the participation of local communities. Through a qualitative descriptive method this study analyzes the forms of community participation in developing tourism with aspects of environmental sustainability in the vicinity. The participation of the local community in the Karyamukti Village in developing the tourism site of Gunung Padang is done by forming a community of lovers of Gunung Padang which is an embryo for the formation of the Tourism Driving Group or Kompepar. It can be concluded that there are positive benefits felt by the local community in the form of opening opportunities to open businesses that can improve the economic level of encouraging people to be more active in doing business and developing tourism in the region. However, the benefits of high mining are still a pressure on environmental sustainability in the region.


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