Ramadhan, Taufiq and Prof. Eko Ganis Sukoharsono, Ph.D, and Dr. Lilik Purwanti, SE., MSi., Ak. (2024) Membangun Akuntabilitas Lembaga Masyarakat Desa Hutan (LMDH) Wono Lestari Desa Burno Kabupaten Lumajang Berbasis Pentuple Bottom Line. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk membangun akuntabilitas LMDH Wono Lestari Desa Burno Kabupaten Lumajang dalam berbasis perspektif Pentuple Bottom Line. LMDH Wono Lestari merupakan pemegang Surat Keputusan Pengakuan Perlindungan Kemitraan Kehutanan (Kulin KK) sehingga dapat melakukan pengelolaan aset negara berupa kawasan hutan Perhutanan Sosial bersama Perum Perhutani. Penelitian ini menggunakan metode kualitatif melalui pendekatan studi kasus dengan paradigma kritis Teori Tindakan Komunikatif Jurgen Habermas. Hasil penelitian ini adalah 1) dari perspektif People (sosial), LMDH mampu mendistribusikan hak pengelolaan kawasan hutan, mengalokasikan dana sosial, dan menjalin kerja sama dengan offtaker; 2) dari perspektif Planet (lingkungan), LMDH mampu mempertahankan fungsi hutan dengan reboisasi dan menjaga aset tanaman pokok Perum Perhutani; 3) dari perspektif Profit (ekonomi), LMDH memberikan kontribusi PADes, membukukan pemasukan dan pengeluaran keuangan secara transparan, dan berkomitmen membentuk Koperasi LMDH; 4) dari perspektif Phenotechnology (teknologi), kepengurusan LMDH memanfaatkan teknologi aplikasi WhatsApp untuk bertukar informasi dan melaporkan keuangan; serta 5) dari perspektif Prophet (spiritual), LMDH berkomitmen menjalankan kemitraan kehutanan dengan penuh kejujuran, mengharapkan keberkahan, dan mempertahankan tradisi adat istiadat nenek moyang. Kelima aspek tersebut diharapkan mampu menjadi fondasi LMDH dalam Kemitraan Kehutanan secara berkelanjutan.
English Abstract
The objective of this research is to build an accountability for Wono Lestari Forest Village Community Institution (LMDH) of Burno Village in Lumajang Regency using the Pentuple Bottom Line perspective as the basis. The said institution is the holder of the Decree for the Recognition of Forestry Partnership Protection, Kulin KK, which grants the institution with the authority of managing a social forestry area as a state asset together with Perum Perhutani. This qualitative case study uses the critical paradigm of Jurgen Habermas’ Communicative Action Theory. This study finds that, first, in the social perspective of People, the LMDH was able to distribute the management rights of the forest area, to allocate the social funds, and to cooperate with offtakers. Second, in the environmental perspective of Planet, the institution was able to maintain the forest’s function through reforestation and safeguarding the main vegetal assets of Perum Perhutani. Third, in the economic perspective of Profit, the institution has contributed to the village’s own-source revenue, has recorded financial revenues and expenses transparently, and has committed to the establishment of LMDH Cooperative. Fourth, in the perspective of phenotechnology, the administrators of the institution have used WhatsApp to exchange information and report its financial matters. Fifth, in the spiritual perspective of Prophet, the institution has committed to run the forestry partnership in a truthful way for the purpose of expecting blessings and preserving the indigenous tradition of the community’s ancestors. These five aspects are expected to become the foundation for the LMDH in conducting sustainable forestry partnerships.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | 0424020042 |
| Uncontrolled Keywords: | Akuntabilitas, Lembaga Masyarakat Desa Hutan, Pentuple Bottom Line, Kemitraan Kehutanan, Perhutanan Sosial. |
| Divisions: | S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis |
| Depositing User: | Unnamed user with username nova |
| Date Deposited: | 05 Dec 2024 03:10 |
| Last Modified: | 05 Dec 2024 03:10 |
| URI: | http://repository.ub.ac.id/id/eprint/233352 |
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