Jurnal Akuntansi Multiparadigma
Vol 10, No 2 (2019): Jurnal Akuntansi Multiparadigma

INTRINSIC VALUE DARI PELAPORAN KEANEKARAGAMAN HAYATI

Heniwati, Elok (Unknown)
Asni, Nur (Unknown)



Article Info

Publish Date
31 Aug 2019

Abstract

Abstrak: Intrinsic Value dari Pelaporan Keanekaragaman Hayati. Penelitian ini berusaha untuk memahami model pengungkapan informasi keanekaragaman hayati oleh industri ekstraktif dan mengevaluasi kesesuaian dengan tujuan regulasi yang mendasarinya. Analisis isi berbasis konsep deep ecology digunakan sebagai metode pada laporan berkelanjutan PT ANTAM periode 2006-2017. Hasil penelitian menunjukkan bahwa pelaporan keanekaragaman hayati dapat dievaluasi dalam kategori sasaran, implementasi, dan evaluasi di mana informasi tentang implementasi menjadi fokus pelaporan. Prinsip-prinsip deep ecology sangat relevan bagi korporasi karena memandu pemikiran dan tindakan manusia ke arah hubungan yang lebih harmonis dan konsisten dengan alam. Abstract: Intrinsic Value of Biodiversity Reporting. This study seeks to understand the biodiversity information disclosure model by the extractive industry and evaluate its compliance with the underlying regulatory objectives. Content analysis is used based on deep ecology concept used as a method in the ongoing report of PT ANTAM for the period 2006-2017. This study indicates that biodiversity reporting can be evaluated in the target, implementation, and evaluation categories where information about implementation is the focus of reporting. The principles of deep ecology are very relevant to corporations because they guide human thoughts and actions toward more harmonious and consistent relationships with nature.

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Journal Info

Abbrev

jamal

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi Multiparadigma or Journal of Multiparadigm Accounting (JAMAL) has been published since April 2010 by Universitas Brawijaya, and since 2014 has been collaborating with Masyarakat Akuntansi Multiparadigma Indonesia. JAMAL publishes scientific articles and highly appreciates creative ...