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Strategi Ketahanan Pangan Dalam Mendukung Pembangunan Ekonomi di Kabupaten Lima Puluh Kota Rahmadani, Novia; Widianita, Rika
Jurnal Pendidikan Tambusai Vol. 10 No. 1 (2026)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menggambarkan strategi ketahanan pangan yang diterapkan oleh pemerintah Kabupaten Lima Puluh Kota, yang menghadapi masalah ketahanan pangan, termasuk meningkatnya Prevalence of Undernourishment (PoU), keterbatasan produksi pangan lokal, serta rendahnya akses masyarakat terhadap pangan bergizi. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa strategi ketahanan pangan lebih difokuskan pada pengamanan ketersediaan dan keterjangkauan pangan melalui pengelolaan stok, distribusi, serta penyaluran bantuan kepada masyarakat rentan. Meskipun strategi ini berhasil menjaga stabilitas pangan, namun belum optimal dalam meningkatkan kemandirian pangan dan produksi lokal. Dalam perspektif ekonomi Islam, strategi yang diterapkan belum sepenuhnya mencerminkan prinsip perencanaan jangka panjang, keadilan, dan keberlanjutan. Oleh karena itu, diperlukan penguatan strategi yang berfokus pada pengembangan produksi pangan lokal untuk mendukung pembangunan ekonomi daerah secara berkelanjutan.
Analisis Praktek Pengelolaan Keuangan Nagari Berdasarkan Peraturan Menteri dalam Negeri Nomor 20 Tahun 2018 di Nagari Silongo, Kecamatan Lubuk Tarok, Kabupaten Sijunjung Azizah, Nur; Widianita, Rika
Jurnal Pendidikan Tambusai Vol. 10 No. 2 (2026): Agustus
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v10i2.38267

Abstract

Penelitian ini dilatarbelakangi oleh adanya ketentuan dalam Peraturan Menteri Dalam Negeri Nomor 20 Tahun 2018 yang menuntut agar pengelolaan keuangan nagari dilakukan secara transparan, akuntabel, partisipatif, serta tertib dan disiplin anggaran. Namun, pelaksanaan di lapangan menunjukkan masih banyaknya kendala, seperti ketidaksesuaian antara anggaran dan realisasi, serta kurangnya keterlibatan masyarakat dalam proses pengelolaan dana nagari. Di Nagari Silongo ditemukan praktik pengelolaan keuangan yang belum sepenuhnya mencerminkan prinsip-prinsip tersebut, sehingga menimbulkan berbagai persoalan, termasuk dalam aspek pelaksanaan dan pelaporan anggaran. Penelitian ini bertujuan untuk menganalisis praktik pengelolaan keuangan Nagari Silongo berdasarkan Peraturan Menteri Dalam Negeri Nomor 20 Tahun 2018. Jenis penelitian yang digunakan dalam penelitian ini adalah kualitatif dengan pendekatan deskriptif. Data yang digunakan adalah data primer yaitu melalui wawancara antara peneliti dan informan, dan data sekunder yaitu terdiri dari observsi, dan dokumentasi. Teknik pengumpulan data yang digunakan yaitu wawancara, observasi, dan studi dokumentasi. Teknik analisis data yang digunakan yaitu pengumpulan data, reduksi data, penyajian data, dan penarikan kesimpulan atau verifikasi data. Hasil penelitian menunjukkan bahwa tahapan perencanaan, pelaksanaan, penatausahaan, pelaporan, dan pertanggungjawaban sebagian besar telah dilaksanakan sesuai dengan peraturan, namun masih terdapat beberapa kendala seperti kurangnya transparansi kepada masyarakat, keterlambatan pelaporan, serta ketidaksesuaian anggaran dan realisasi. Oleh karena itu, diperlukan peningkatan kapasitas aparatur dan media publikasi pelaporan keuangan agar pengelolaan keuangan nagari lebih akuntabel dan transparan. Selain itu, perlu adanya pengawasan berkelanjutan dari pemerintah kecamatan dan kabupaten agar pelaksanaan pengelolaan keuangan tetap sesuai regulasi. Hasil penelitian ini diharapkan menjadi masukan bagi pemerintah nagari dalam memperbaiki tata kelola keuangan secara menyeluruh.
Strategi Peningkatan Kualitas Produk untuk Meningkatkan Jumlah Pelanggan dalam Studi Kasus Usaha Tahu Asri di Kec. Bonjol Kab. Pasaman Intan Mutia; Rika Widianita
ARZUSIN Vol 6 No 2 (2026): APRIL
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i2.9661

Abstract

Product quality in the tofu industry has been a concern in various studies, but research that specifically discusses strategies for improving product quality in traditional tofu businesses in relation to increasing the number of customers remains limited. This study aims to analyze product quality improvement strategies in increasing the number of customers at Usaha Tahu Asri in Bonjol Subdistrict, Pasaman Regency. This study employed a qualitative approach with a case study design, involving informants consisting of the business owner, workers, and consumers selected through purposive sampling. Data were collected through in-depth interviews, direct observation, and documentation, and were then analyzed using qualitative data analysis techniques through the stages of data reduction, data presentation, and conclusion drawing. The results showed that product quality was not yet consistent, which was influenced by the use of non-standardized raw materials, production processes that were still manual without standard operating procedures, and quality control that was not yet systematic. In addition, limited product innovation and the low skill level of workers also affected product quality and the number of customers. These findings contribute to the development of studies on product quality and strategic management in the context of micro-enterprises based on traditional production, as well as broadening understanding of the importance of product quality in increasing the number of customers. The conclusion of this study affirms the importance of standardizing raw materials, production processes, quality control, and improving workers’ skills to enhance product quality and support business sustainability. The implications of this study include a theoretical contribution to the development of the MSME literature as well as practical implications for business actors in improving competitiveness.
Analisis Penetapan Harga Beras dan Minyak Goreng oleh Pemerintah Berdasarkan Pemikiran Ibnu Khaldun Abelia Sukma; Rika Widianita
ARZUSIN Vol 6 No 3 (2026): JUNI
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i3.9683

Abstract

This research problem arises from the importance of understanding Ibn Khaldun’s thought on price and its relevance to the current price-setting policies of the Indonesian government. This study aims to analyze the conformity of government pricing policies with Ibn Khaldun’s thought and to identify their impact on economic stability and public welfare. This study employed a qualitative method with a library research approach. The data used were secondary data derived from books, journals, scientific articles, research reports, and relevant classical literature. Data collection was carried out through the stages of topic identification, searching, selection, reading, and literature analysis, while data analysis was conducted using thematic analysis and content analysis to interpret the data systematically. The results show that the Indonesian government’s pricing policy is indirect and corrective in nature, so that it does not eliminate the market mechanism. This policy is in line with Ibn Khaldun’s thought, which emphasizes the importance of the state’s role in maintaining economic balance, protecting society, and creating justice without restricting the freedom of economic activity. These findings affirm that government intervention in price-setting can be understood as an effort to maintain economic stability and public welfare while remaining within the framework of economic justice.
Analisis Akuntabilitas Pengelolaan Alokasi Dana Desa Kenagarian Sarilamak Kecamatan Harau Kabupaten Lima Puluh Kota Tahun 2022 -2023 Shelby Yuliarni Putri; Rika Widianita
ARZUSIN Vol 6 No 3 (2026): JUNI
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i3.9685

Abstract

The management of Village Fund Allocation (ADD) requires the adequate implementation of accountability, but at the nagari level, problems are still found in the form of discrepancies in budget realization, increasing SILPA, and low Village Own-Source Revenue (PAD). This study aims to analyze the implementation of accountability in the management of ADD in Nagari Sarilamak based on five indicators of village financial management, namely planning, implementation, administration, reporting, and accountability, as well as to identify the constraints in its implementation. This study employed a descriptive qualitative approach with data collection techniques through interviews, observation, documentation, and literature study. The research informants consisted of the wali nagari, nagari officials, and the community. The data were analyzed through the stages of data reduction, data presentation, and conclusion drawing. The results showed that the principle of accountability had been implemented, but not yet optimally. At the planning stage, the process had been carried out through tiered deliberation, although two-way communication was still limited. At the implementation stage, activities had involved the community, but often experienced delays that affected the emergence of SILPA. At the administration stage, management had utilized the SISKEUDES application, but was still constrained by network problems and low PAD. Meanwhile, reporting and accountability had been carried out in accordance with the provisions, but were often hindered by regulatory changes. These findings indicate that the management of ADD in Nagari Sarilamak has reflected transparency and participation, but still requires improved efficiency, strengthened PAD, and better communication and public oversight so that accountability in village financial management can be implemented more optimally.
Analisis Strategi Pengembangan Usaha Syariah Batu Bata dalam Meningkatkan Pendapatan (Studi Kasus Usaha Batu Bata Milik Bapak Ajmalul Amri di Korong Palak Atok Kecamatan Lubuk Alung Kabupaten Padang Pariaman) Rabiatul Adawiyah; Rika Widianita
ARZUSIN Vol 6 No 3 (2026): JUNI
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i3.9763

Abstract

The development of micro, small, and medium enterprises (MSMEs), particularly in the brick production sector, has become a focus in various previous studies. However, research that specifically discusses sharia-based business development strategies using a SWOT analysis approach in brick-making businesses at the local level remains limited. This study aims to analyze sharia business development strategies in increasing income in the brick-making business owned by Ajmalul Amri in Korong Palak Atok, Lubuk Alung Subdistrict, Padang Pariaman Regency. This study employed a qualitative approach with a case study design. The main and supporting informants were selected through the purposive sampling technique. Data were collected through in-depth interviews, observation, and documentation and were then analyzed using qualitative descriptive techniques with a SWOT approach (Strengths, Weaknesses, Opportunities, Threats). The results show that the business is in a defensive strategy position, with weak internal conditions indicated by limited capital, simple production technology, and dependence on weather factors that cause fluctuations in production and income. On the other hand, market opportunities remain open, but the business faces the threat of high competition. These findings contribute to the development of studies on strategic management and Islamic economics in the context of traditional-based microenterprises and broaden understanding of the importance of integrating internal and external analysis in formulating business strategies. The conclusion of the study emphasizes that strengthening the internal factors of the business is the main strategy for increasing business sustainability and income. The practical implication is that business actors and stakeholders need to strengthen access to capital, production efficiency, and adaptive business management to support the development of sharia-based microenterprises.
Analisis Strategi Pengembangan Usaha Kerupuk Nasi Bunga Seroja di Kampung Lubuk Pasing, Kec. Bayang, Kab. Pesisir Selatan Natasya Faradila; Rika Widianita
ARZUSIN Vol 6 No 3 (2026): JUNI
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i3.9785

Abstract

MSME business development strategies have become a focus in various previous studies; however, research that specifically discusses the development of traditional food-based businesses with limited internal resources remains limited. This study aims to analyze the business development strategy of the Bunga Seroja Rice Cracker business in Lubuk Pasing Village, Bayang Subdistrict, Pesisir Selatan Regency. This study employed a qualitative approach with a field research design. The research informants consisted of the business owner, employees, and consumers selected through the purposive sampling technique. Data were collected through observation, interviews, and documentation and were then analyzed using interactive analysis techniques through the stages of data reduction, data presentation, and conclusion drawing. The results show that the business development strategy is still carried out conventionally and has not been optimally integrated. In the production aspect, the business process still depends on traditional methods and weather conditions. In the marketing aspect, the distribution reach is still limited to the local market. In the business capital aspect, the deferred payment system causes slow capital turnover. Meanwhile, in the human resource aspect, the use of casual labor leads to instability in production and product quality. These findings contribute to the development of business strategy studies, particularly in the context of traditional food-based MSMEs. The conclusion of the study emphasizes that the integration of production, marketing, capital, and human resource aspects is needed to support business sustainability. The practical implication is that business actors and the government need to design more effective development strategies through strengthening production capacity, improving capital management, stabilizing the workforce, and expanding market access.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE TERHADAP AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI INDEKS SAHAM SYARIAH INDONESIA Rahmatul Wahid; Khadijah Nurani; Ali Rahman; Rika Widianita
Jurnal Akuntansi dan Bisnis (AKUNTANSI) Vol. 6 No. 1 (2026): Mei 2026 : Jurnal Akuntansi Dan Bisnis(AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v6i1.1361

Abstract

Penelitian ini mengkaji bagaimana ukuran perusahaan, keuntungan, dan Leverage memengaruhi penundaan audit pada perusahaan manufaktur, khususnya yang bergerak di bidang properti, real estate, dan konstruksi, yang terdaftar di Indonesian Sharia Stock Index (ISSI) dari tahun 2020 hingga 2023. Penundaan audit merujuk pada waktu yang dibutuhkan untuk menyajikan laporan keuangan yang diaudit, yang dapat memengaruhi keputusan pemangku kepentingan. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder dari laporan keuangan 12 perusahaan selama empat tahun. Analisis data meliputi statistik deskriptif, uji asumsi klasik, regresi linier berganda, uji t, dan uji koefisien determinasi, yang dilakukan menggunakan SPSS versi 26. Studi ini menunjukkan bahwa ukuran perusahaan tidak secara signifikan mempengaruhi penundaan audit, dengan tingkat signifikansi 0,855 dan nilai t -0,184. Sebaliknya, Profitabilitas secara signifikan mempengaruhi penundaan audit, ditunjukkan oleh nilai signifikansi 0,008 dan nilai t -2,799. Leverage, bagaimanapun, tidak memiliki dampak yang signifikan terhadap penundaan audit, dengan tingkat signifikansi 0,377 dan nilai t sebesar 0,887.  Studi ini menemukan bahwa hanya Profitabilitas yang secara signifikan mempengaruhi penundaan audit. Hal ini menyoroti perlunya manajemen dan auditor untuk lebih fokus pada Profitabilitas perusahaan sebagai faktor kunci dalam menilai ketepatan waktu pelaporan keuangan.