Akuntansi Kelautan dan Perikanan Biru Berbasis Konsep Hasil Maksimum Lestari Wilayah

Whedy Prasetyo

Abstract


Abstract

The purpose of this study is to determine the balance of the calculation of fishermen's catch of fish. Descriptive quantitative method using data (econometrics) was selected to produce a calculation formula. The results showed that the production function pattern in the fishermen's catch followed the concept of the maximum sustainable yield of the region. It is a concept of marine and blue fisheries accounting treatment based on fishermen exchange rates, namely the preservation of biodiversity in the catch. Calculation of the balance condition between equality in the opportunity sacrificed in the form of additional units of effort and catch value.

 

Abstrak

Tujuan penelitian ini adalah untuk menentukan keseimbangan perhitungan hasil tangkapan ikan nelayan pola hasil maksimum lestari. Metode kuantitatif deskriptif menggunakan data (ekonometrika) dipilih untuk menghasilkan rumusan perhitungan. Hasil penelitian menunjukkan bahwa pola fungsi produksi pada tangkapan nelayan mengikuti konsep hasil maksimum lestari wilayah. Merupakan konsep perlakuan akuntansi kelautan dan perikanan biru berdasarkan nilai tukar nelayan, yaitu pelestarian keanekaragaman hayati pada hasil tangkapan. Persamaan dengan menggunakan harga sekarang dengan lag untuk harga kesepakatan hasil tangkapan dan usaha pelestarian keanekaragaman hayati. Perhitungan kondisi keseimbangan antara kesamaan dalam peluang yang dikorbankan berupa satuan tambahan usaha dan nilai tangkapan


Keywords


Marine and fisheries accounting

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DOI: http://dx.doi.org/10.33795/jraam.v4i3.011

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