PENERAPAN KONSEP TRIPLE BOTTOM LINE ACCOUNTING DI DESA TELALORA PULAU MASELA (STUDI KASUS PADA PETANI RUMPUT LAUT)

Authors

  • Selva Temalagi Fakultas Ekonomi dan Bisnis, Universitas Pattimura
  • Luciana Borolla PSDKU di Kab. Kep. Aru, Universitas Pattimura

Keywords:

Triple Bottom Line Accounting, Seaweed Farmer

Abstract

This study aims to analyst the application of the Triple Bottom Line Accounting concept (TBLA) in Telalora village, Masela Island with seaweed farmers as the research subject. This study used a survey method and 10 seaweed farmers were used as research responden. Data collection techniques used were interview and observations techniques. The data obtained were analyzed using qualitative descriptive analysis techniques. The results of this studi are expected to be able to contribute ideas to related parties, in this case the seaweed farmers in Telalora Village regarding the implementation of the triple bottom line accounting concept in their business activities. Based on the elaboration of the three pillars of TBLA that have bess described in questions to respondent, in general it can be concluded that the application of the TBLA concept in Telalora Village related to seaweed cultivation has been going well.

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Published

2021-03-23

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Section

Articles