Akuntansi Kelautan dan Perikanan Biru Berbasis Konsep Hasil Maksimum Lestari Wilayah

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.