Biaya dan Manfaat pada Penerapan Ekonomi Sirkular dalam Pengelolaan Sampah

  • Gigih Aulia Hilmiawan Program StudiAkuntansi, FakultasEkonomiUniversitas Nahdlatul Ulama Yogyakarta
  • Nurna Pratiwi pratiwi unu yogyakarta

Abstract

This study aims to identify the costs and benefits of waste management in implementing a circular economy in Panggungharjo Village Government. This research applies research methods with a qualitative approach. Qualitative research to understand human or social phenomena. This is done by creating detailed and complex images that can be expressed through words. In this research plan, the data collection methods to be used are observation, interviews and documentation. In this study, using a phenomenological study development approach, with the application of a coding data analysis model developed by Strauss and Corbin. The coding process is divided into three categories, namely open coding, pivoted coding, and selective coding.  The results of research on the costs and benefits of waste management, researchers succeeded in describing the reality that occurs in waste management in village governments. In  determining the meaning of the results of the study, three core categories were obtained, namely decoupling in determining the existence of village policies, costs and benefits in implementing a circular economy in waste management and improving public services.

Downloads

Download data is not yet available.

References

Adlini, M. N., Dinda, A. H., Yulinda, S., Chotimah, O., & Merliyana, S. J. (2022). Metode Penelitian Kualitatif Studi Pustaka. Edumaspul: Jurnal Pendidikan, 6(1), 974–980. https://doi.org/10.33487/edumaspul.v6i1.3394Arwini, N. P. D. (2022). Sampah PlastikDan Upaya Pengurangan Timbulan Sampah Plastik. Jurnal Ilmiah Vastuwidya, 5(1), 72–82. https://doi.org/10.47532/jiv.v5i1.412Boardman, A. E., Greenberg, D. H., Vining, A. R., & Weimer, D. L. (2018). Concepts and practices. In Routledge Handbook of Deradicalisation and Disengagement. Cambridge University Press. https://doi.org/10.4324/9781315387420-4Chariri, A. (2009). Philosophical foundations and methods of qualitative research. Workshop Metodologi Penelitian Kuantitatif Dan Kualitatif, Laboratorium Pengembangan Akuntansi (LPA), Fakultas Ekonomi Universitas Diponegoro Semarang, 31 Juli –1 Agustus 2009.Creswell, J. W. (2008). Educational Research : Planning, Conducting, and Evaluating Quantitative and Qualitative Research. New Jersey: Prentice Hall.Djukic, M., Jovanoski, I., Ivanovic, O. M., Lazic, M., & Bodroza, D. (2016). Cost-benefit analysis of an infrastructure project and a cost-reflective tariff: A case study for investment in wastewater treatment plant in Serbia. Renewable and Sustainable Energy Reviews, 59, 1419–1425. https://doi.org/10.1016/j.rser.2016.01.050Gayo, S. B., Erlina, & Rujiman. (2020). Peranan Badan Usaha Milik Desa Dalam Meningkatkan Perekonomian Masyarkat Perdesaan. Mkg, 21(2), 202–209.
Gigli, S., Landi, D., & Germani, M. (2019). Cost-benefit analysis of a circular economy project: a study on a recycling system for end-of-life tyres. In Journal of Cleaner Production(Vol. 229). Elsevier Ltd. https://doi.org/10.1016/j.jclepro.2019.03.223Hartono, R. (2008). Penanganan dan Pengolahan Sampah. Penebar Swadaya.Hartono, Widiasih, S., & Ismowati, M. (2020). Analisis Inovasi Bank Sampah Dalam Pengelolaan Sampah Rumah Tangga Perkotaan Di Kelurahan Bahagia Kecamatan Babelan Kabupaten Bekasi. Reformasi Administrasi, 7(1), 41–49.Hasnunidah, N. (2017). Metode Penelitian Pendidikan. In Media Akademika. Media Akademi.Karlinawati, N., Krisdyatmiko, & Sunartiningsih, A. (2020). PEMBERDAYAAN ANGGOTA KELOMPOK USAHA PENGELOLA SAMPAH (KUPAS) DI DESA PANGGUNGHARJO, KECAMATAN SEWON KABUPATEN BANTUL, YOGYAKARTA.Kirchherr, J., Reike, D., & Hekkert, M. (2017). Conceptualizing the circular economy: An analysis of 114 definitions. Resources, Conservation and Recycling, 127(April), 221–232. https://doi.org/10.1016/j.resconrec.2017.09.005Kotler, P., & Keller, K. L. (2009). Manajemen Pemasaran.Kristianto, A. H., & Nadapdap, J. P. (2021). Dinamika Sistem Ekonomi Sirkular Berbasis Masyarakat Metode Causal Loop Diagram Kota Bengkayang. Sebatik, 25(1), 59–67. https://doi.org/10.46984/sebatik.v25i1.1279Kurnia, S., Alamsyahbana, M. I., Chartady, R., Arifin, S. V., & Sesaria, M. I. (2023). Circular Solutions for Decent Work and Economic Growth: Lessons from Sustainable Development Goals (SDG) 8. Academia Open, 8(1), 1–13. https://doi.org/10.21070/acopen.8.2023.6657Morseletto, P. (2020). Targets for a circular economy. Resources, Conservation and Recycling, 153(October 2018), 104553. https://doi.org/10.1016/j.resconrec.2019.104553Mufti, D., Sofia, S., & Kutanggas, N. (2022). Peran Badan Usaha Milik Desa dalam Pengelolaan Supply Udang Nelayan terhadap Perekonomian Desa Taroi Kabupaten Teluk Bintuni. Lensa Ilmiah: Jurnal Manajemen Dan Sumberdaya, 1(2), 106–110. https://doi.org/10.54371/jms.v1i2.198Murdiyanto, E. (2020). Qualitative Research Methods (Theory and Application with Example Proposal). Lembaga Penelitian dan Pengabdian Pada Masyarakat UPN ”Veteran” Yogyakarta Press.Nurmi, V., & Ahtiainen, H. (2018). Distributional Weights in Environmental Valuation and Cost-benefit Analysis: Theory and Practice. Ecological Economics, 150(April), 217–228. https://doi.org/10.1016/j.ecolecon.2018.04.021Pamungkas, N., & Suryaningsum, S. (2019). Analisis Biaya dan Mnafaat Pada Tebing Breksi Tinggalan Tambang Kapur di Yogyakarta. Jurnala Ekonomi Manajemen Sumber Daya, 21(2), 70–78.Panggungharjo.desa.id. (2023). BUMDes Panggung Lestari. https://www.panggungharjo.desa.id/bumdes/#1490774342581-0f7ac84f-5129Pol, T. van der, Bos, F., & Romijn, G. (2017). Distributionally Weighted Cost-Benefit Analysis : From Theory to Practice.Ramadhan, C. R. (2021). Analisis Manfaat-Biaya Dalam Pembentukan Regulasi: Praktik, Kritik, Dan Instrumen Demokratik. Jurnal Rechts Vinding: Media Pembinaan Hukum Nasional, 10(2), 229. https://doi.org/10.33331/rechtsvinding.v10i2.716Ramos, D., Fonseca, L., Gonçalves, J., Carvalho, R., Carvalho, S., & Santos, G. (2022). Cost-Benefit Analysis of Implementing Circular Economy in a Portuguese Company: From a Case Study to a Model. Quality Innovation Prosperity, 26(1), 52–69. https://doi.org/10.12776/QIP.V26I1.1657
Published
2023-12-30
How to Cite
HILMIAWAN, Gigih Aulia; PRATIWI, Nurna Pratiwi. Biaya dan Manfaat pada Penerapan Ekonomi Sirkular dalam Pengelolaan Sampah. Jurnal Akuntansi, [S.l.], v. 11, n. 2, p. 117-131, dec. 2023. ISSN 2540-9646. Available at: <https://jurnalfe.ustjogja.ac.id/index.php/akuntansi/article/view/4029>. Date accessed: 04 july 2025. doi: https://doi.org/10.30738/ja.v11i2.4029.