PENERAPAN KONSEP TRIPLE BOTTOM LINE ACCOUNTING DI DESA WISATA PELAGA (STUDI KASUS PADA KELOMPOK USAHA TANI ASPARAGUS)

KRISNA: Kumpulan Riset Akuntansi

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Field Value
 
Title PENERAPAN KONSEP TRIPLE BOTTOM LINE ACCOUNTING DI DESA WISATA PELAGA (STUDI KASUS PADA KELOMPOK USAHA TANI ASPARAGUS)
 
Creator Putra, I Gusti Bagus Ngurah Panji
Larasdiputra, Gde Deny
 
Subject

 
Description Abstract
The purpose of this research is to examine the application of the TBLA concept in Pelaga Tourism Village, with the asparagus farming group as the research subject. This study uses a survey method and all asparagus farmer groups are used as research respondents. The data collection techniques used are interview techniques and non-participant observation. The data obtained will be analyzed using qualitative descriptive analysis techniques. The results of this study are expected to be able to contribute ideas to related parties in this case is the asparagus farming group in Pelaga Tourism Village and Mertanadi Farmers Cooperative regarding the implementation of the TBLA concept in their business activities. The translation of the three pillars of the Triple Bottom Line Accounting concept of planets, people, and profits has been translated into statement points on the questionnaire instrument. Based on the discussion of the results that have been described above both quantitatively and qualitatively, it can be concluded that the application of the triple bottom line accounting concept in Pelaga Tourism Village (case study in the asparagus farming group) in general can be concluded to have gone well.
Keywords: Triple Bottom Line Accounting, Asparagus Farmers Group

Abstrak
Tujuan dilakukannya penelitian ini adalah untuk menguji penerapan konsep TBLA di Desa Wisata Pelaga, dengan kelompok usaha tani asparagus sebagai subjek penelitiannya. Penelitian ini menggunakan metode survey dan seluruh kelompok tani asparagus digunakan sebagai responden penelitian. Adapun teknik pengumpulan data yang digunakan adalah teknik wawancara dan observasi non partisipan. Data yang diperoleh akan dianalisis menggunakan teknik analisis deskriptif kualitatif. Hasil dari penelitian ini diharapkan mampu memberikan sumbangan pemikiran kepada pihak terkait dalam hal ini adalah kelompok usaha tani asparagus di Desa Wisata Pelaga serta Koperasi Tani Mertanadi terkait implementasi konsep TBLA dalam aktivitas bisnis mereka. Penjabaran ketiga pilar dari konsep Triple Bottom Line Accounting yakni planet, people, dan profit telah dijabarkan menjadi poin-poin pernyataan pada instrumen kuesioner. berdasarkan pembahasan hasil yang telah dipaparkan diatas baik secara kuantitatif maupun kualitatif, dapat disimpulkan bahwa penerapan konsep triple bottom line accounting di desa wisata pelaga (studi kasus pada kelompok usaha tani asparagus) secara umum dapat disimpulkan telah berjalan dengan baik.
Kata Kunci: Triple Bottom Line Accounting, Kelompok Usaha Tani Asparagus
 
Publisher Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa
 
Contributor Triple Bottom Line Accounting, Asparagus Farmers Group
 
Date 2020-01-02
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://ejournal.warmadewa.ac.id/index.php/krisna/article/view/1419
10.22225/kr.11.2.1419.129-136
 
Source KRISNA: Kumpulan Riset Akuntansi; Vol 11, No 2 (2020): KRISNA: Kumpulan Riset Akuntansi; 129-136
2599-1809
2301-8879
10.22225/kr.11.2
 
Language ind
 
Relation https://ejournal.warmadewa.ac.id/index.php/krisna/article/view/1419/1086
 
Rights Copyright (c) 2020 KRISNA: Kumpulan Riset Akuntansi
 

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