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All Journal International Review of Practical Innovation, Technology and Green Energy (IRPITAGE)
Rahmaida
UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan
Humanities Energy Social Sciences Other

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GUIDANCE ON THE IMPLEMENTATION OF DIGITAL PLATFORM-BASED SHARIA ACCOUNTING IN CALIFORNIA PAPAYA FARMING BUSINESS TO IMPROVE FINANCIAL ACCOUNTABILITY AND ECONOMIC INDEPENDENCE IN PASIR MATOGU VILLAGE, MUARATAIS DISTRICT, SOUTH TAPANULI REGENCY Fatahuddin Aziz Siregar; Delima Sari Lubis; Nando Farizal; Nur Mutiah; Assa'adatul Khairiyahtussolihah; Nico; Rahmida Amelia Siregar; Cici Nurhidayah; Azzahra Kausari; Rahmaida
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 6 No. 2 (2026): July-October 2026
Publisher : RADJA PUBLIKA

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Abstract

Papaya California agriculture serves as a highly lucrative sector in the rural economy due to its continuous harvesting cycle. However, smallholder farmers in Pasir Matogu Village, Muaratais District, South Tapanuli Regency, consistently grapple with systemic vulnerabilities in financial management and severe capital limitations due to an over-reliance on limited government fertilizer subsidies. This community service to society (PKM) program delivers an institutional solution by implementing digital platform-based Sharia accounting and business proposal formulation for California papaya farmer groups in Pasir Matogu Village. Utilizing a highly participatory and continuous mentoring methodology, the intervention structured five strategic phases: baseline observation, mindset transformation, digital accounting application training, professional business proposal coaching, and evaluation. The empirical outcomes demonstrate a profound paradigm shift among participants. Farmers successfully established strict boundaries between papaya business cash and domestic savings, digitized daily transactions, and utilized accurate financial ledgers to construct bankable farmer group business proposals. This empowerment enabled the farmer groups to expand beyond standard government fertilizer assistance and actively pitch for external formal capital injection. Financial accountability significantly improved, mitigating transparency conflicts regarding shared costs and substantially strengthening the farmers' institutional capacity for long-term village economic autonomy in Pasir Matogu Village, Muaratais District, South Tapanuli Regency.
Co-Authors Assa'adatul Khairiyahtussolihah Azzahra Kausari Cici Nurhidayah Lubis, Delima Sari Nando Farizal Nico Nur Mutiah Rahmida Amelia Siregar Siregar, Fatahuddin Aziz