ANALYSIS OF FINANCIAL AND NON-FI ANALYSIS OF FINANCIAL AND NON-FINANCIAL IMPACT OF SAND AND STONE MINING MANAGEMENT

ANALYSIS OF FINANCIAL AND NON-FINANCIAL IMPACT OF SAND AND STONE MINING MANAGEMENT

Abstract

This study aims to determine the financial and non-financial impacts of sand and stone mining management using environmental accounting based on Hansen and Mowen's theory in class C mining, XYZ District, Sampang Regency. This type of research is descriptive qualitative with data collection techniques using observation, interviews, and documentation. . The results of the study concluded that the impact of sand and stone mining activities contributed quite well to the surrounding community. Financial impact in the form of: (1). People's income increases, (2). The availability of new jobs, (3). The opening of new business opportunities, (4). Increase Original Local Government Revenue (OLGR) for mining business actors who have official permits. Non-financial impacts in the form of (1). Reducing unemployment, (2). Improving the welfare of the community, (3) The existence of environmental conservation in order to maintain environmental conditions around the mining area.