ANALISIS PENERAPAN KONSEP TRIPLE BOTTOM LINE PADA USAHA AYAM POTONG BROILER “JAYSEAN FARM” DI KOTA TIAKUR KABUPATEN MALUKU BARAT DAYA

  • Janet Wilsye Litualy Program Studi Akuntansi PSDKU Kabupaten Maluku Barat Daya, Universitas Pattimura
  • Sitti Fatimah Kamaruddin Program Studi Akuntansi PSDKU Kabupaten Maluku Barat Daya, Universitas Pattimura
  • Dwi Kriswantini Program Studi Akuntansi PSDKU Kabupaten Maluku Barat Daya, Universitas Pattimura
Keywords: Broiler Chicken Farmers, Triple Bottom Line

Abstract

The broiler chicken business “JaySean Farm” in Tiakur City, Maluku Barat Daya Regency, is an enterprise that applies the Triple Bottom Line concept, even though it is still categorized as an MSME. This study aims to analyze the implementation of the Triple Bottom Line concept among broiler chicken businesses in Tiakur, with “JaySean Farm” as the research subject. Data collection methods include interviews and observations. The findings related to the three pillars of the Triple Bottom Line concept indicate that JaySean Farm has not fully implemented the concept in its operations. In terms of the "people"  aspect, JaySean Farm has established good relations with the surrounding community, but its contributions remain limited. Regarding the "planet" aspect, although the company focuses on profit, it also strives to prevent environmental pollution from livestock waste to avoid disturbing the surrounding community. In the "profit" aspect, JaySean Farm’s broiler chicken business has generated substantial profits.

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Published
2024-11-20
How to Cite
Litualy, J., Kamaruddin, S., & Kriswantini, D. (2024). ANALISIS PENERAPAN KONSEP TRIPLE BOTTOM LINE PADA USAHA AYAM POTONG BROILER “JAYSEAN FARM” DI KOTA TIAKUR KABUPATEN MALUKU BARAT DAYA. Kupna Akuntansi: Kumpulan Artikel Akuntansi, 5(1), 131-142. https://doi.org/10.30598/kupna.v5.i1.p131-142