scholarly journals Analisis Pengungkapan Triple Bottom Line Dalam Penerapan Akuntansi Manajemen Lingkungan Pada Industri Pertambangan

2019 ◽  
Vol 2 (1) ◽  
pp. 22
Author(s):  
Shella Budiawan

The purpose of this study is to reveal the Triple Bottom Line in the application of management accounting in the mining industry in Donggala Regency. This research method uses Qualitative Descriptive Method with respondents as many as 30 people who are communities around the location of the company, community leaders, and local government. The analytical tool used in this study is Phenomenology Analysis and data collection techniques carried out by conducting interviews, observation, and documentation to respondents directly.Based on the result of this research shows that company is PT. Balikpapan Ready Mix is not apply yet the concept of Triple Bottom Line in implementation of environment managementaccounting in the company.

Society ◽  
2019 ◽  
Vol 7 (1) ◽  
pp. 21-36
Author(s):  
Rizky Octa Putri Charin ◽  
Arief Hidayat

The resources of Customary Forest play an important role for Talang Mamak Indigenous People to survive. The exploitation of the forest by private company and investor has caused a violent conflict. The situation of the indigenous people becomes worsen since local government does not fully protect their rights on the forest.  Even, Local government tends to defend private company and investor in addressing the conflict. Customary forest of Talang Mamak indigenous people is in the oligarchs grip and conflict of interest with their elder. The Indigenous people are in crossroad, to preserve or to release their heritage and right. This study aims to determine the efforts of Talang Mamak Indigenous People to maintain their existence in the customary forest resources battle with private company and investor. This study used qualitative descriptive method. The data collection were documentation analysis and other relevant literature. This study used Theory of Oligarchy (Winters 2011) as grounded theory. The result found that the efforts of the indigenous people to fight for their rights getting weak. Some of them begin to accept compensation from the company and investor, in other word, some of them are willing to release their heritage and right on the forest.


2019 ◽  
Vol 25 (2) ◽  
pp. 227-242
Author(s):  
Frans Sayogie ◽  
Angga Ilham Perdana ◽  
Munawar Aidil ◽  
Shania Andre

Tulisan ini membahas tentang ketaksaan leksikal dalam lagu “Glow Like Dat” dan “See Me” karya Rich Brian. Ketaksaan leksikal dalam lagu  dapat menyebabkan penyampaian pesan mengalami kendala pemaknaan budaya, bahasa, sosiologis, dan psikologis. Tujuan dari penelitian ini adalah untuk mengidentifikasi bentuk leksikal yang digunakan di dalam lagu  tersebut apakah mengandung ketaksaan leksikal, dan kemudian menganalisis bentuk ketaksaan leksikal  dan makna kata-kata  dalam lirik lagu. Metode penelitian yang digunakan adalah  metode deksriptif kualitatif  dan metode non-participant observation sebagai teknik pengumpulan data. Data yang dianalisis diambil dari lirik lagu “Glow Like Dat” dan “See Me” karya Rich Brian yang kemudian diklasifikasikan ke dalam beberapa kategori ketaksaan leksikal dan pemaknaannya.  Temuan penelitian yang diperoleh adalah ketaksaan leksikal yang terdapat di dalam lagu  “Glow Like Dat” dan “See Me” karya Rich Brian dapat diklasifikasikan sebagai homonimi berbentuk homofon, serta polisemi yang dikemas dalam bentuk kata slang. Kesimpulan penelitian ini adalah pemahaman terhadap pemaknaan leksikal dalam lagu berbahasa Inggris  sangat penting  bagi penutur bukan berbahasa Inggris agar memperoleh pemahaman makna lagu yang komprehensif. This paper discusses lexical ambiguities in the songs "Glow Like Dat" and "See Me" by Rich Brian. Lexical ambiguities of the songs can cause the delivery of messages to experience constraints of meanings in cultural, language, sociological, and psychological aspects. The purpose of this study is to identify the lexical forms used in the songs whether they contain lexical ambiguities, and then to analyse the lexical ambiguities forms and meaning of words in song lyrics. The research method used is a qualitative descriptive method and a non-participant observation method as data collection techniques. The data analysed were taken from the lyrics of the songs "Glow Like Dat" and "See Me" by Rich Brian, which were then classified into several categories of lexical ambiguities and their meaning. The research findings obtained are the lexical ambiguities contained in the songs "Glow Like Dat" and "See Me" by Rich Brian can be classified as homonymy in the form of homophones and polysemy which are packaged in slang words.  The conclusion of this study is that the understanding of lexical meanings in English songs is very important for non-English speakers to gain a comprehensive understanding of the meaning of the songs.


Author(s):  
Badarwan Badarwan ◽  
Syahrul Syahrul

This study aims to examine the tradition of volunteerism in Pondok Modern Gontor 7 Putera Southeast Sulawesi, which includes basic values developed in building the tradition of volunteerism and Pondok Modern Gontor 7 Putera efforts to encourage his citizens to produce the best performance. The research method used is a qualitative descriptive method. Data collection is done through interviews, observations, and documentation. Data were analyzed through the stages of reduction, display, and verification. Data validity is tested through member check, triangulation, extended observation, and increased perseverance. The results of this study indicate that voluntary behavior is an application of the values of the five souls which are sincerity, simplicity, independence, ukhuwah Islamiyah, freedom, which is the basis in carrying out self-service and self-giving attitude. In improving performance, leaders motivate implementing the concept of five souls as the main reference in carrying out their duties and responsibilities, including in the application of management functions.


LEGALITAS ◽  
2021 ◽  
Vol 5 (2) ◽  
pp. 117
Author(s):  
Amin Slamet

The purpose of this research is: First, to find out the implementation of the transfer of ownership of the inherited land in Samarinda. Second, to find out the inhibiting factors in the registration of the transfer of title to inherited land in Samarinda. To find out the purpose above, then determined the research method is The Qualitative Descriptive Method, with sampling techniques by purposive sampling. Data collection techniques such as interviews with observations and study documents relevant to the problem under study.Therefore it is hoped that the National Land Agency as the only body that regulates land in Indonesia is expected to be able to better socialize land regulations so that people can better understand the importance of registering land rights transfers using deeds to provide legal certainty and protection for right holders. as well as the main purpose of land registration itself.Keywords: Land Ownership, Inheritance


2021 ◽  
Vol 5 (2) ◽  
Author(s):  
Mainur Mainur

This article is the result of a typical Palembang wood carving work. Starting from the increasingly few antiques in the antique gallery owned by Ibu Hj's family. Roswati made him intrigued to grow and develop his business since 1974 and to preserve the carving art furniture in the form of Palembang wood carving. Then continued by a similar craftsman in the Home Industry Q Laquer owned by Mr. Jaja is a typical Palembang wood carving art craftsmanship in Kelurahan 19 Ilir. The purpose of this research is to find out and describe the process of making Palembang's unique wood carving arts. The research method used is a qualitative descriptive method using data collection techniques of observation, interviews, and documentation. The types of decoration in the wood carving art are the decoration that characterizes the city of Palembang as from the motifs of plants with golden, black, and red patterns. The variety of wood carving that is applied to handicraft objects is basically a pure decoration, which functions solely to decorate or beautify. The results of typical Palembang carving crafts include decorative cabinets, chairs, tables, wardrobes, frames, and various kinds of furniture. Through this research by examining how Palembang wood carving art in particular the manufacturing process, is expected to contribute to the people of Palembang City in order to develop and preserve these cultural assets.


2022 ◽  
Author(s):  
Uniqbu

This study aims to analyze the types of phoneme sound changes in Bugis, Toraja and Mandarin languages. The research method used in this study is a qualitative descriptive method with data and data sources from 6 informants, each of whom masters Bugis, Toraja, and Mandar languages. Data collection techniques in this study used listening techniques, note-taking techniques, and documentation techniques. The data analysis techniques in this study include data display, data reduction, verification, and data inference. The results showed that the types of sound changes in Bugis, Toraja, and Mandarin include lenisi, sound addition, metathesis, and assimilation. Apocope lenisi type is more commonly found in Bugis, Toraja and Mandar languages than syncope. In sound addition, the most common data found were prosthesis data in Bugis and Mandarin. The metathesis type is only found in the comparison of Toraja and Mandarin, and only regressive assimilation types are found in Toraja and Mandarin. From the results of the analysis of the type of sound change, it shows that the Toraja and Mandar languages are closer, compared to the Toraja and Bugis languages.


AQUASAINS ◽  
2020 ◽  
Vol 9 (1) ◽  
pp. 869
Author(s):  
Yuyun Suprapti ◽  
Miftachul Munir ◽  
Muhammad Zainuddin

The purpose of this research is to find out how Plaza Ikan encourages fish traders to increase their business. One of the efforts of the Tuban Regency Government to increase the added value of fish products is to establish a fish Plaza. The fish plaza is an integrated fish auction place that is packaged in a modern way and integrates with the sale of fresh fish, smoked fish and various processed fish. With the concept of integration, it is hoped that the economy of Tuban fishermen will improve. The research method used a qualitative descriptive method, while the data collection using interviews and questionnaire techniques. Of the 30 respondents who answered everyday trading at the fish plaza, 20 respondents strongly agreed, 7 respondents agreed and 3 respondents were doubtful. A comfortable place to sell, 17 respondents strongly agree, 8 respondents agree, 3 respondents doubt, 2 respondents disagree. Profits are increasing, 5 respondents disagreed, 25 respondents strongly disagreed. The consumers are many and varied, 12 respondents strongly agree, 5 respondents agree, 3 respondents doubt, 4 respondents disagree, 6 respondents strongly disagree


2018 ◽  
Vol 18 (3) ◽  
pp. 580
Author(s):  
Mohamad Muspawi

This study aims to determine the empirical condition of the implementation of work procedures for PAI supervisors of primary schools in Sarolangun District. The specific target to be achieved is: 1). Knowing the implementation of the PAI supervisory work procedures for elementary schools in Sarolangun District. 2). Knowing the constraints and solutions for implementing work procedures for PAI supervisors for primary schools in Sarolangun District. Knowing the constraints and solutions for implementing work procedures for PAI supervisors for primary schools in Sarolangun District. The research method used is a qualitative descriptive method, in which the researcher describes the findings of the research in a narrative and what it is. Data collection techniques used are observation techniques, documentation, and interviews. To check the validity of the data, the author makes persistence observation, triangulation, member check, audit trail. And to analyze the data, the authors conduct data review and reduction, data unitization, data categorization, and data interpretation. The results of the study show that: 1. The implementation of the work procedures of elementary school PAI supervisors in Sarolangun district is as follows: a. Get a letter of assignment. b. Visiting the location and conducting coaching. c. Make work reports and submit them to superiors. 2. Constraints and solutions for implementing PAI supervisory work procedures for primary schools in Sarolangun District are as follows: a. Lack of personnel. The solution is by utilizing the MGMP moment b. The distance to some schools is quite far. The solution is to visit the nearest school. c. Access to several schools is quite difficult. The solution is to visit schools that are easily accessible.


2020 ◽  
Vol 5 (2) ◽  
Author(s):  
Mainur Mainur

<p align="center"><strong>Abstract</strong><strong></strong></p><p><em>This article is the result of a typical Palembang wood carving work. Starting from the increasingly few antiques in the antique gallery owned by Ibu Hj's family. Roswati made him intrigued to grow and develop his business since 1974 and to preserve the carving art furniture in the form of Palembang wood carving. Then continued by a similar craftsman in the Home Industry Q Laquer owned by Mr. Jaja is a typical Palembang wood carving art craftsmanship in Kelurahan 19 Ilir. The purpose of this research is to find out and describe the process of making Palembang's unique wood carving arts. The research method used is a qualitative descriptive method using data collection techniques of observation, interviews, and documentation. The types of decoration in the wood carving art are the decoration that characterizes the city of Palembang as from the motifs of plants with golden, black, and red patterns. The variety of wood carving that is applied to handicraft objects is basically a pure decoration, which functions solely to decorate or beautify. The results of typical Palembang carving crafts include decorative cabinets, chairs, tables, wardrobes, frames, and various kinds of furniture. Through this research by examining how Palembang wood carving art in particular the manufacturing process, is expected to contribute to the people of Palembang City in order to develop and preserve these cultural assets.</em><em></em></p><p><strong><em>Keywords </em></strong><em>: Wood Carving Art, Decorative Variety</em><em>, Palembangs</em></p><p align="center"><strong>Abstrak</strong></p><p><em>Artikel ini merupakan hasil penelitian karya seni ukir kayu khas Palembang. Bermula dari semakin sedikitnya barang antik di galeri antik milik keluarga Ibu Hj. Roswati membuat beliau tergugah untuk menumbuhkembangkan usahanya tersebut sejak tahun 1974 serta melestarikan kembali kerajinan seni ukir berbentuk mebel dengan ukiran kayu khas Palembang. Kemudian diteruskan juga oleh seorang pengrajin serupa di Home industri Q Laquer milik Bapak Jaja merupakan kerajinan seni ukir kayu khas Palembang di Kelurahan 19 Ilir. Tujuan dari penelitian ini adalah untuk mengetahui serta mendeskripsikan proses pembuatan kerajinan seni ukir kayu khas Palembang.</em><em> Metode penelitian yang digunakan adalah metode deskriptif kualitatif dengan menggunakan teknik pengumpulan data observasi, wawancara, dan dokumentasi.</em><em> Ragam hias pada kerajinan seni ukir kayu tersebut ialah ragam hias yang mencirikhaskan kota Palembang seperti dari motif tumbuh-tumbuhan dengan corak warna kuning emas, hitam, merah.</em><em> Ragam hias ukir kayu yang diterapkan pada benda-benda kerajinan pada dasarnya adalah ragam hias murni, yang berfungsi semata-mata untuk menghias atau memperindah. Hasil karya kerajinan seni ukir khas Palembang tersebut diantaranya berupa lemari hias, kursi, meja, lemari pakaian, bingkai, dan aneka macam mebel. Melalui penelitian ini dengan mengupas bagaimana seni ukir kayu khas Palembang khususnya proses pembuatannya, diharapkan dapat memberi kontribusi kepada masyarakat Kota Palembang agar bisa mengembangkan dan melestarikan aset budaya tersebut</em><em>.</em><em></em></p><strong><em>Kata kunci :</em></strong><em> Seni Ukir Kayu, Ragam Hias, Palembang</em>


JURNAL BUANA ◽  
2018 ◽  
Vol 2 (5) ◽  
pp. 360
Author(s):  
Dido Nurheri ◽  
Paus Iskarni ◽  
Hendry Frananda

ABSTRAK Penelitian ini bertujuan untuk mengetahui bentuk dan tingkat partisipasi pedagang kaki lima dan upaya pemerintah dalam mengoptimalkan partisipasi pedagang kaki lima dalam pengelolaan kebersihan lingkungan. Metode penelitian yang digunakan dalam penulisan Skripsi adalah metode diskriptif Kualitatif, akan tetapi tidak kualitatif murni. Hasil penelitian menunjukkan ada empat bentuk partipasi pedagang kaki lima beserta tingkat partisipasinya yaitu penanganan sampah kategori tinggi, penanganan air limbah kategori rendah, membersihkan lingkungan kategori tinggi, dan untuk pembayaran uang retribusi kebersihan tergolong rendah. Upaya mengoptimalkan partisipasi pedagang kaki lima antara lain penambahan fasilitas penunjang, pengawasan berkala, mendata pedagang, pemungutan uang retribusi kebersihan kepada seluruh pedagang, dan mengadakan sosialisai program kebersihan. Kata kunci : Partisipasi, Pedagang Kaki Lima, Pengelolaan ABSTRACT This study aims to determine the form and level of participation of street vendors and government efforts to optimize the participation of street vendors in environmental hygiene management. The research method used in thesis writing is a qualitative descriptive method, but it is not purely qualitative. The results showed that there were four forms of street vendor participation along with the level of participation, namely high waste magement, low waste management , cleaning high environments, and low paying retribution fees. Efforts to optimize the participation of street vendors include the addition of supporting facilities, periodic supervision, data collection of traders, collection of cleaning retribution money to all traders, and holding a socialization of cleaning programs. Keywords: Participation, Stereet vendors, Management 1Artikel ini ditulis dari skripsi penulis dengan judul Partisipasi Pedagang Kaki Lima Dalam Pengelolaan Kebersihan Lingkungan di Kota Solok. Untuk wisuda September 2018 dengan 2Pembimbing I Dr. Paus Iskarni, M.Pd dan Pembimbing II Hendry Frananda, S.Pi, M.Sc.


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