Akibat Hukum Putusan Perkara No.107/PDT.G/LH/2019/PNJMB terhadap Masyarakat yang Terdampak Kebakaran Hutan dan Lahan

Forest and land fires cause air polution in the from of smog which can cause losses in the form of environmental damage and disruption of public health and even losses that result in loss of human life. The Ministry of Environment and Forestry has made efforts to enforce the law in the civil sector against company that carry out forest and land fires. Jambi District Court Decision Number 107/PDT. G/LH/2019/PN.JMB gives hope regrarding law enforcement in the environmental field by granting the lawsuit of the Ministry of Environment and Forestry against the company in the case PT. Agro Tumbuh Gemilang Abadi is negligent in maintaining the land in its plantation area, causing land fires. The lawsuit filed by the Ministry of Environment and Forestry has not provided a sense of justice to the community around the plantation of PT. Agro Tumbuh Gemilang Abadi affected by air pollution due to land fires. This is because in the lawsuit the Ministry of Environment and Forestry didn’t sue PT. Agro Tumbuh Gemilang Abadi to pay compensation costs to communities affected by air pollution from fires on their land. The legal consequences of this decision are that the affected community doesn’t receive compensation costs due to land fires and the community cann’t file a lawsuit against PT. Agro Tumbuh Gemilang Abadi because the Ministry of Environment and Forestry has sued PT. Agro Tumbuh Gemilang Abadi to pay for material compensation and environmental restoration costs.

Analysis of Medical Disputes and Compensation Costs Associated With Gastric Cancer Surgery at a Large-volume Center

BackgroundThe incidence and costs of medical disputes in Korea are increasing annually. The purpose of this study was to identify the characteristics of medical dispute cases and analyze compensation costs in gastric cancer patients who were admitted for surgery at a single large-volume center. MethodsGastric cancer patients who were admitted for surgery and received compensation after filing medical disputes with the legal affairs team at our center between January 2012 and December 2017 were retrospectively registered for the study. The characteristics of and information on the disputes were reviewed and the amount of awarded compensation was analyzed according to different factors.ResultsThere were 20 cases of medical disputes associated with gastric cancer surgery during the study period. In five cases, evidence of medical negligence was detected. There were 17 morbidity cases and four mortality cases. The mean compensation cost paid for settlement was USD 7,502. Length of hospital stay (p=0.009) and morbidity (p=0.004) were significantly associated with compensation.ConclusionOur results demonstrate foundational information on disputes regarding surgery in gastric cancer patients and the accompanying compensation costs for settlement.

Uncovering the hidden costs by evaluating ecological costs

This study aims to calculate the environmental costs of a sugar cane producer. Worsening environmental problems have required the company to implement environmental management practices. Nevertheless, the results of these environmental management practices need to be evaluated by comparing its ecological costs (eco-costs) as the external costs with costs allocated by the company to manage the environment. Accordingly, this study employs the case study at a cane sugar producing company located in Yogyakarta Specific Region Province. Furthermore, we combine two environmental cost calculation methods, namely the Environmental Management Accounting (EMA) and Life Cycle Assessment (LCA) methods. The EMA approach seeks to identify prevention and compensation costs. Meanwhile, the LCA approach is used to calculate eco-costs. We convert the eco-cost values based on the values from the table of ecological cost values at www.ecocostsvalue.com. The results of this study show that the company incur environmental impact costs much greater than its prevention and compensation costs. These findings indicate that the company has not incorporated hidden environmental costs in its environmental management.

Nilai Manfaat Ekonomi dalam Pengelolaan Sumber Daya Air Lintas Wilayah Berkelanjutan

Water resources can be a catalyst for cross-regional cooperation that is mutually beneficial for the economic development of each region. The service provider has the authority to decide on the sustainability of water resources management collaboration. The principle is that cooperation must have a positive impact on the development of water resources areas. It is necessary to calculate the extent to which the transferred water can contribute to the sharing of the cost of recovering the catchment area of the water source. The value of the economic benefits of water is one way to formulate the extent to which cooperation in managing cross-regional water resources can be developed. Through the analysis of the value of the economic benefits of water, the price of water can be predicted so that a component of the compensation costs for environmental services will have to be paid by the water user. The analysis shows that 75% of the economic benefits of water are contributed by domestic water use with compensation costs that must be paid by the beneficiary in the amount of Rp. 3,875,590,943. If converted into conservation activities, the use of compensation for environmental services will be able to rehabilitate 30% of critical forest land in the Paniis spring catchment area. Regarding the need for funds for conservation of the catchment area of the very large Paniis water source, the allocation of water for domestic needs is worth developing. Utilization of environmental service compensation funds from this commercial aspect needs to be fully promoted so that the Kuningan-Cirebon City Regency collaboration in the field of water resources can be sustained. Keywords: value of economic benefits, domestic water, catchment area, water resources management, sustainable.Abstrak. Sumber daya air merupakan katalis kerjasama lintas wilayah yang saling menguntungkan bagi pengembangan ekonomi wilayah masing-masing. Penyedia jasa memiliki kewenangan untuk memutuskan keberlanjutan kerjasama pengelolaan sumberdaya air tersebut. Prinsipnya adalah kerjasama harus memberikan dampak positif bagi pengembangan kawasan sumber air. Diperlukan perhitungan sejauhmana air yang ditrarsfer mampu memberikan kontribusi sharing biaya pemulihan kawasan catchment area sumber air. Nilai manfaat ekonomi air adalah salah satu cara untuk merumuskan sejauhmana kerjasama dalam pengelolaan sumber daya air lintas wilayah dapat dikembangkan. Melalui analisa nilai manfaat ekonomi air, harga air dapat diprediksi sehingga akan diperoleh besaran komponen biaya kompensasi jasa layanan lingkungan yang harus dibayarkan oleh pemanfaat air. Hasil analisa memperlihatkan 75% nilai manfaat ekonomi air disumbangkan oleh pemanfaatan air domestik dengan biaya kompensasi yang harus dibayarkan oleh pemanfaat sebesar Rp. 3.875.590.943. Jika dikonversikan ke dalam kegiatan konservasi, penggunaan dana kompensasi jasa lingkungan ini mampu merehabilitasi 30% lahan hutan kritis di kawasan catchment area mata air Paniis. Terkait kebutuhan dana konservasi kawasan catchment area sumber air Paniis yang sangat besar, maka alokasi air untuk kebutuhan domestik ini layak dikembangkan. Pemanfaatan dana kompensasi jasa lingkungan dari aspek komersial ini perlu digalakan sepenuhnya agar kerjasama Kabupaten Kuningan-Kota Cirebon di bidang sumberdaya air ini dapat berkelanjutan.Kata Kunci: nilai manfaat ekonomi, air domestik, catchment area, pengelolaan sumber daya air, berkelanjutan.

Analysis of the Accounting Credibility of Garuda Indonesia Financial Transactions with Mahata Aero Teknologi

This study aims to analyze the feasibility of recording financial statements in 2018 carried out by Garuda Indonesia, specifically transactions conducted by Garuda companies with Mahata. Using descriptive research methods, which include case studies and document review. The results obtained are that the transaction entitlement to the payment commitment by Mahata to the Garuda which is recorded in the other income section is incorrect, that should not be recognized all as other income based on PSAK 23 "revenue", revenue recognition of rights compensation costs should be recognized based on the PSAK 30 "rent". In addition there are indications Mahata's inability to carry out part of it large scope of work and pay fees compensation rights according to the invoice deadline. Keywords—Garuda Indonesia; Mahata;Acrual based; Cash based