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Sasongko Adi Priyanto
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Modeling The Trade Flows of Leading Fishery Commodities in The Southern Region of Central Java Using The Gravity Model Ganjar Ndaru Ikhtiagung; Faidzin Firdhaus; Septi Purwaningsih; Sasongko Adi Priyanto
KEUNIS Vol. 14 No. 2 (2026): JULY 2026
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v14i2.7160

Abstract

While having relatively high fishery production, the southern region of Central Java continues to produce poor and uneven interregional trade flows, reflecting persistent inefficiencies in market integration and spatial connectivity. This quantitative study examines the determinants of interregional trade flows of leading fishery commodities using an extended Gravity Model. Secondary data were obtained from Statistics Indonesia, the Ministry of Marine Affairs and Fisheries, and the Regional Development Planning Agency of Central Java, covering the period of 2018–2024. To explain trade volume between origin and destination regions, the model includes economic mass (Gross Regional Domestic Product), geographical distance, infrastructure quality, interregional price differentials, and market centrality. The findings demonstrate that statistically, the economic size of both the origin and destination regions has a positive and significant effect on trade flows. Distance and price differences, on the other hand, are statistically insignificant, suggesting that spatial separation and short-term price arbitrage are becoming less important. Infrastructure quality shows a positive but insignificant effect, indicating a supportive yet limited role. Meanwhile, market centrality exerts a profound and substantial impact on trade patterns. Theoretically, this study extends the Gravity Model by demonstrating that institutional market concentration outweighs traditional spatial frictions in regional fishery trade.
Literasi Keuangan Syariah pada UMKM Pesisir Cilacap: Analisis Kebutuhan dan Strategi Penguatan Berbasis Nilai Islam Hety Dwi Hastuti; Sasongko Adi Priyanto
Jurnal Ilmu Pendidikan dan Sains Islam Interdisipliner Vol. 5 No. 3 Agustus 2026: Jurnal Ilmu Pendidikan dan Sains Islam Interdisipliner
Publisher : Yayasan Azhar Amanaa Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59944/jipsi.v5i3.1652

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) di wilayah pesisir Cilacap memiliki peran strategis dalam perekonomian lokal, namun sebagian besar pelakunya masih mengelola keuangan secara tradisional dan belum memahami prinsip-prinsip keuangan syariah. Penelitian ini bertujuan menganalisis tingkat literasi keuangan syariah pelaku UMKM pesisir Cilacap serta merumuskan strategi penguatannya berbasis nilai-nilai Islam. Penelitian menggunakan pendekatan kualitatif deskriptif dengan data primer dari wawancara mendalam dan observasi terhadap lebih dari 30 pelaku UMKM di sektor perikanan, olahan pangan, dan kerajinan, dilengkapi analisis tematik dan SWOT. Hasil penelitian menunjukkan mayoritas UMKM belum memisahkan keuangan usaha-pribadi, belum mengenal produk pembiayaan syariah, dan belum memiliki legalitas usaha maupun sertifikasi halal, meskipun modal sosial berupa gotong royong dan kejujuran informal berpotensi memperkuat penerapan nilai amanah dan siddiq secara lebih formal. Penelitian ini merumuskan strategi penguatan literasi keuangan syariah melalui tiga pilar, yaitu edukasi pencatatan keuangan berbasis amanah dan transparansi, pengenalan produk pembiayaan syariah bebas riba, serta pendampingan legalitas usaha dan sertifikasi halal sebagai bagian dari kepatuhan syariah. Temuan ini memberikan kontribusi bagi pengembangan model edukasi keuangan syariah yang kontekstual bagi UMKM di wilayah pesisir.
Pendampingan Teknis Akuntansi: Upaya Mewujudkan Laporan Keuangan yang Akuntabel dan Objektif pada PT Ajib Darkah Indonesia. Haikal Firmansah Anas Pratama; Fredi Setyono; Cahyaning Dewi Handayani; Linda Linda; Lodis Ramadhan; Sasongko Adi Priyanto
Rahmah : Jurnal Pengabdian Masyarakat Vol. 2 No. 2 (2026): Rahmah : Jurnal Pengabdian Masyarakat
Publisher : Jaanur ElBarik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65065/ypgwb004

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are the backbone of the Indonesian economy, yet they often face challenges due to non-standard financial reporting. This community service program aims to provide technical accounting assistance to PT Ajib Darkah Indonesia to create accountable and objective financial statements in accordance with SAK Indonesia for EMKM. The method employed was a participatory technical mentoring approach, which included identifying the existing system, financial literacy education, and financial statement preparation training. The program was conducted from June to August 2025 in Cilacap Regency. The results demonstrate that PT Ajib Darkah Indonesia successfully transformed its simple manual cash-basis recording into a structured accrual-basis system. The concrete outcome of this activity is the partner's ability to independently prepare the three main components of financial statements: the Statement of Financial Position, the Income Statement, and the Notes to the Financial Statements (CaLK). Furthermore, the adoption of simple digital technology was proven to increase operational efficiency and data accuracy. The study concludes that the implementation of SAK Indonesia for EMKM significantly enhances business transparency and credibility, thereby strengthening the company's access to formal financing from the banking sector.
Co-Authors Cahyaning Dewi Handayani Faidzin Firdhaus Fredi Setyono Ganjar Ndaru Ikhtiagung Haikal Firmansah Anas Pratama Hety Dwi Hastuti Linda Linda Lodis Ramadhan Septi Purwaningsih