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All Journal JAST : Jurnal Aplikasi Sains dan Teknologi AGROMIX Referensi : Jurnal Ilmu Manajemen dan Akuntansi Dinamika Governance : Jurnal Ilmu Administrasi Negara JURNAL AGRIBISNIS DAN KOMUNIKASI PERTANIAN (Journal of Agribusiness and Agricultural Communication) Jurnal Ilmu Administrasi: Media Pengembangan Ilmu dan Praktek Administrasi Jurnal Daya Mas : Media Komunikasi dan Informasi Hasil Pengabdian dan Pemberdayaan Masyarakat Journal of Agricultural Socio-Economics (JASE) Jurnal Abdiraja Mediagro Seminar Nasional Ilmu Terapan Journal of Indonesian Society Empowerment Riwayat: Educational Journal of History and Humanities Journal of Indonesian Economic Research Agrimics Journal IRDH International Journal of Social Sciences & Humanities (IRDH IJSCH) IRDH International Journal of Technology, Agriculture and Natural Sciences (IRDH IJTANS) Book of Open Source International Journal of Management and Business
Gunawan, Cakti Indra
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Analisis Faktor-faktor yang Mempengaruhi Pendapatan Petani Jambu Kristal di Desa Bono, Tulungagung Saputri, Ary Erawati; Santosa, Budi; Gunawan, Cakti Indra
Agrimics Journal Vol. 2 No. 2: Juli 2025
Publisher : PT. Sativa Publishing Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64118/aj.v2i2.49

Abstract

Penelitian ini bertujuan menganalisis faktor-faktor yang mempengaruhi pendapatan usahatani jambu kristal di Desa Bono, Kecamatan Boyolangu, Kabupaten Tulungagung. Penelitian menggunakan metode kuantitatif dengan pendekatan total sampling terhadap 34 petani jambu kristal. Data primer dikumpulkan melalui wawancara terstruktur menggunakan kuesioner yang mencakup data karakteristik responden, input produksi, dan pendapatan. Analisis data menggunakan regresi linier berganda dengan lima variabel independen yaitu luas lahan, jumlah bibit, penggunaan pupuk, tenaga kerja, dan pengalaman bertani, serta variabel dependen pendapatan petani. Hasil penelitian menunjukkan bahwa secara simultan kelima variabel independen berpengaruh signifikan terhadap pendapatan petani. Secara parsial, variabel luas lahan, penggunaan pupuk, dan tenaga kerja berpengaruh positif dan signifikan terhadap pendapatan petani, sedangkan jumlah bibit dan pengalaman bertani tidak berpengaruh signifikan. Temuan ini mengindikasikan bahwa optimalisasi luas lahan, penggunaan pupuk yang tepat, dan alokasi tenaga kerja yang memadai merupakan kunci peningkatan pendapatan petani jambu kristal.
Dinamika Usahatani Jeruk: Evaluasi Kelayakan Ekonomi dan Pengaruh Faktor Produksi di Tulungagung Triyono, Latip; Gunawan, Cakti Indra; Santosa, Budi
Agrimics Journal Vol. 2 No. 2: Juli 2025
Publisher : PT. Sativa Publishing Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64118/aj.v2i2.51

Abstract

Penelitian ini bertujuan untuk menganalisis kelayakan ekonomi usahatani jeruk dan mengukur efektivitas faktor-faktor produksi yang mempengaruhi pendapatan petani di Desa Gedangan, Kecamatan Karangrejo, Kabupaten Tulungagung. Metode penelitian menggunakan pendekatan deskriptif dengan teknik purposive sampling terhadap 45 petani jeruk anggota Kelompok Tani Tekad Makmur. Data dikumpulkan melalui observasi, kuesioner terbuka, dan wawancara mendalam. Analisis data meliputi perhitungan biaya produksi, penerimaan, pendapatan, serta analisis kelayakan finansial menggunakan R/C ratio dan B/C ratio. Efektivitas faktor produksi dianalisis menggunakan skala Likert. Hasil penelitian menunjukkan bahwa usahatani jeruk pada lahan 1 hektar dengan tanaman berusia 4 tahun memerlukan total biaya produksi sebesar Rp 12.470.567 per tahun, menghasilkan penerimaan Rp 35.600.000, dan pendapatan bersih Rp 23.129.433. Analisis kelayakan menunjukkan R/C ratio sebesar 2,85 dan B/C ratio sebesar 1,85, yang mengindikasikan bahwa usahatani jeruk sangat layak dan menguntungkan untuk dijalankan. Efektivitas faktor luas lahan mencapai 88% dan biaya produksi 85% terhadap pendapatan petani, menunjukkan bahwa kedua faktor tersebut efektif dalam mempengaruhi profitabilitas usahatani jeruk. Penelitian ini menyimpulkan bahwa usahatani jeruk di wilayah studi memiliki prospek ekonomi yang sangat baik dan layak untuk dikembangkan sebagai sumber pendapatan yang stabil bagi petani.
The Influence of The Social Environment and Modern Culture on The Financial Expenditure Pattern of Students of The Loli Student Association Throughout Malang Region Daniel Wona Baga; Gunawan, Cakti Indra; Moch Nurhidayat
International Journal of Management and Business Vol. 2 No. 3 (2025): July
Publisher : International Research & Development for Human Beings (IRDH)

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Abstract

The social environment and contemporary culture play a crucial role in addressing student financial issues. This study aims to find out and analyze the influence of the social environment and modern culture on the financial expenditure pattern of students of the Loli Student Association Throughout Malang Region partially and simultaneously. The study employs quantitative methods, with data gathered via a questionnaire. For data analysis, the researcher utilizes multiple linear regression in the SPSS software. The results of the study prove that the social environment partially affects the pattern of student financial expenditure with a t-value of 3.555 and a t-table of 1.660 and modern culture affects the pattern of student financial expenditure with a t-value of 7.843 and a t-table of 1.660. Then simultaneously the social environment and modern culture affect the pattern of student financial expenditure with an F value of 116.665 and an F table of 2.21. The conclusion of this research is the Social environment has a significant effect on financial expenditure patterns of Students of The Loli Student Association Throughout Malang Region. Then, the modern culture variable has a significant effect on the financial expenditure patterns of Students of The Loli Student Association Throughout Malang Region. Last, the social environment and modern culture together or simultaneously, have a positive and significant effect on the financial expenditure patterns of Students of The Loli Student Association Throughout the Malang Region. The development of the next research can be examined by using other variables and other variable indicators that are more relevant in measuring the variables used, so that different and more accurate results can be obtained.
Implementation of Training and Human Resource Development Programs in Improving Employee Performance (Survey on PT Citra Kendedes Cake and Bakery Malang City) Lusiana Ega; Gunawan, Cakti Indra; Anung Prasetyo Nugroho
International Journal of Management and Business Vol. 2 No. 3 (2025): July
Publisher : International Research & Development for Human Beings (IRDH)

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Abstract

Training and development of human resources (HR) are strategic assets in improving employee competence, reducing employee turnover, and strengthening adaptability to technological developments. This study examines the individual impact of training and HR management and the combined effect of these factors on employee performance at PT Citra Kendedes Cake and Bakery, Malang City. The research method used a quantitative approach through a survey with a questionnaire instrument filled out by 36 respondents. The training program (H1) partially significantly improves employee performance at PT Citra Kendedes Cake and Bakery Malang. This is evidenced by the significance value of 0.000 (<0.05) and the t-count value (4.287), which is higher than the t-table (2.034). HR development (H2) also has a partially significant effect on employee performance, with a significance level of 0.006 (<0.05) and a t-count value (2.967) exceeding the t-table (2.034). Simultaneously, the combination of training and HR development programs has a significant effect on employee performance, indicated by the significance value of the F-test of 0.000 (<0.05) and the F-count (42.471), which far exceeds the F-table (3.28). In addition to improving technical competencies, training creates an innovative and adaptive work environment, which is key to organizational sustainability amid technological and market disruptions.
Optimization Strategy For Inventory to Reduce Storage Costs of PT. Kelapa Sari, Batu City Yovita Jelita; Gunawan, Cakti Indra; Warter Agustim
International Journal of Management and Business Vol. 2 No. 3 (2025): July
Publisher : International Research & Development for Human Beings (IRDH)

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Abstract

Inventory is a matter that plays a vital role for a company, especially in the manufacturing industry. Reasonable inventory control is necessary to manage inventory effectively and efficiently. This research was conducted at PT. Kelapa Sari. Primary data was obtained through observations in the warehouse, and interviews with relevant departments, and secondary data was obtained from company documents. The EOQ method aims to achieve minimal inventory levels, low costs, and better quality. Planning the EOQ method in the company can reduce the occurrence of stockouts, thereby not disrupting processes within the company and saving raw material inventory costs through the inventory efficiency implemented within the company. In addition, applying the EOQ method can reduce storage costs and save space, both for the warehouse and workspace. This method can also address issues arising from excessive inventory accumulation, thereby reducing the risks from stored inventory in the warehouse, such as soybeans that are susceptible to humidity or water. This EOQ analysis is easy and practical for planning how often a material should be purchased and in what quantities
Implementation of Tax Planning in Calculating Corporate Income Tax at BUMDes Raharjo, Batu City Inggrid Solong; Gunawan, Cakti Indra; Risnaningsih
International Journal of Management and Business Vol. 2 No. 3 (2025): July
Publisher : International Research & Development for Human Beings (IRDH)

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Abstract

One form of tax revenue that needs to be considered is the tax imposed on Village-Owned Enterprises (BUMDes). Village-Owned Enterprises (BUMDes) have a crucial role in advancing the economy in various villages in Indonesia with the aim of increasing the income and welfare of local communities, as well as increasing economic growth at the local level. In this research, corporate income tax taxpayers at BUMDes Raharjo Batu City in the Strawberry Barn Agriculture and Tourism Business Unit. The aim of this research is to determine tax planning in calculating corporate income tax at BUMDes Raharjo, Batu City. The research was conducted using descriptive qualitative methods. The data used are the results of direct interviews or with primary data from BUMDes Raharjo Batu City who were willing to be informants for the researcher and then recorded manually or with documentation by the researcher. The data analysis method used is exploratory descriptive analysis (descriptive non-statistical) by analyzing profit and loss reporting data and liability reports through formal and material aspects by studying aspects of income tax deductions related to BUMDes Raharjo, Batu City.
The Role of Financial Planning in Improving Performance at SME UD. Sari Kelapa (Pendem Village, Junrejo District, Batu City, East Java) Ardiyani Padu Lemba; Gunawan, Cakti Indra; Moh. Askiyanto
IRDH International Journal of Social Sciences & Humanities Vol. 2 No. 2 (2025): June
Publisher : International Research and Development for Human Beings (IRDH)

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Abstract

SMEs are faced with many problems such as problems in financial management, competition, and market changes. With the role of financial management, business owners can plan, organize, manage, and control company resources to minimize losses by maintaining cash flow, and the survival of their business . This study aims to determine the financial planning needed to improve performance at SME UD. Sari Kelapa in Pendem Village Kec. Junrejo Batu City, East Java. This study focuses more on financial planning owned by SMEs UD. Sari Kelapa. The data collection method used in field research is primary data using interviews, documentation, and observation of business owners, supervisors or foremen, and employees of UD. Sari Kelapa. This study findings that SMEs should implement accounting-based financial management. So it can be concluded that the role of financial planning in improving performance. It is necessary to keep systematic records to determine the progress, decline, or development of the business. The addition of employees in managing finances is important, because in UKM UD Sari Kelapa there are no employees who manage financial management. However, complete financial records to determine the profit from each sale Improve business performance through financial planning so that it can see the progress of a business in its business performance. Financial planning carried out by SME UD. Sari Kelapa For revenue planning and expenditure planning at SMEs UD. Sari Kelapa's recording is not detailed and still does not use financial recording techniques by applicable SAK. Supporting factors in this study are income planning, expenditure planning, and financial goals. The inhibiting factors in this study are the individual's understanding of the role of financial planning, and the lack of specialized labor in the management of financial planning.
Pengembangan Organisasi : Sebuah Tinjauan Praktis Ranah UMKM Gunawan, Cakti Indra; Heribertus; Rizky Aprilia Dwi Susanti
Book of Open Source (BOS) 2025: April
Publisher : International Research & Development for Human Beings (IRDH)

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Abstract

Buku ini berisi pengetahuan mengenai teori pengembangan UMKM, pengelolaan sumber daya manusia di dalamnya, bagaimana tantangannya, serta pengembangan organisasi dalam UMKM. Buku ini dapat digunakan oleh akademisi dan praktisi sebagai sumber bacaan dan memberikan wawasan luas mengenai pentingnya pengembangan organisasi pada UMKM.
FAKTOR YANG MEMENGARUHI PENDAPATAN USAHATANI BAWANG MERAH DI DESA TAMBAN KECAMATAN PAKEL KABUPATEN TULUNGAGUNG (Analysis Of Factors Influencing Shallot Farming Production And Income In Tamban Village, Pakel District, Tulungagung Regency) SANTOSO, EKO; GUNAWAN, CAKTI INDRA; SETIAJI, JATMIKO
JURNAL AGRIBISNIS DAN KOMUNIKASI PERTANIAN (Journal of Agribusiness and Agricultural Communication) JAKP, Volume 8, Nomor 1, April 2025
Publisher : Universitas Mulawarman (University of Mulawarman)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35941/jakp.8.1.2025.18930.71-82

Abstract

This study aims to identify and examine various factors that influence the income of shallot farmers in Tamban Village, Pakel District, Tulungagung Regency.The methodology applied is a survey with a quantitative approach.The research location was purposively selected considering that Tamban Village is the main area for red onion production in Tulungagung Regency.As many as 30 red onion farmers were involved as respondents, selected using the simple random sampling technique based on the Slovin formula.The independent variables studied include land area, seed type, fertilizer use, labor, and farming experience, while the dependent variable is the income from shallot farming.Data were analyzed using multiple linear regression, starting with classical assumption tests.The research findings reveal that simultaneously, all independent variables have a positive and significant impact on the income of red onion farmers, with a coefficient of determination value of 85.8%.Partially, the three variables that significantly affect the income of shallot farming are land area, fertilizer, and labor.The land area variable has the greatest impact on increasing income, followed by the fertilizer and labor variables.Meanwhile, the variables of seed type and farming experience do not show a significant influence on the income of shallot farming in the research location.
Upaya Pemberdayaan Kelompok Wanita Melalui Karya Manik Inovasi dalam Rangka Peningkatan Pendapatan Keluarga di Kecamatan Kedungkandang Kota Malang Sasmito, Cahyo; Suroto, Karunia Setyowati; Gunawan, Cakti Indra
JAST : Jurnal Aplikasi Sains dan Teknologi Vol 9, No 1 (2025): EDISI JUNI 2025
Publisher : Universitas Tribhuwana Tunggadewi Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/jast.v9i1.7093

Abstract

The women's group empowerment program through innovative beadwork in Kedungkandang District, Malang City, aims to improve members' management, marketing, and skills in creating attractive products. The methods applied include socialization, training, product development, and business assistance. The main works include innovative products, e-commerce websites, and the formation of artisan cooperatives. This program demonstrates excellence in a holistic approach that integrates technical training, creativity, and digital marketing, successfully increasing production capacity and turnover by 100%. Significant impacts are seen in developing innovation, improving entrepreneurial skills, and contributing to women's economic empowerment. Although there are limitations in scale and potential independence in the online market, this program has proven effective in addressing economic empowerment issues and increasing entrepreneurial capacity.ABSTRAKProgram pemberdayaan kelompok wanita melalui karya manik inovasi di Kecamatan Kedungkandang, Kota Malang, bertujuan meningkatkan kemampuan manajemen, pemasaran, dan keterampilan anggota dalam menciptakan produk menarik. Metode yang diterapkan meliputi sosialisasi, pelatihan, pengembangan produk, dan pendampingan usaha. Karya utama meliputi produk inovatif, situs web e-commerce, dan pembentukan koperasi pengrajin. Program ini menunjukkan keunggulan dalam pendekatan holistik yang mengintegrasikan pelatihan teknis, kreativitas, dan pemasaran digital, berhasil meningkatkan kapasitas produksi dan omzet sebesar 100%. Dampak signifikan terlihat pada pengembangan inovasi, peningkatan keterampilan kewirausahaan, dan kontribusi terhadap pemberdayaan ekonomi perempuan. Meski terdapat keterbatasan skala dan potensi kemandirian pada pasar online, program ini terbukti efektif dalam menangani persoalan pemberdayaan ekonomi dan peningkatan kapasitas wirausaha.
Co-Authors Aditia, Dito Ahmad Mukoffi, Ahmad Anggriani, Yohana Ardiyani Padu Lemba Arief Joko Saputro Baizuri, Akhmad Basori Basori Budi Santosa Budi Santosa Cahyo Sasmito Daniel Wona Baga Dwi Budi Santoso Dyanasari Eko Santoso Farah Mutiara Fendiyatmi Kusufa Fendiyatmi Kusufa Firmansyah, Idham FITRIYANI, EMA KURNIA Hastutiningtyas, Wahidayanti Rahayu Hendrik Suhendri, Hendrik Heribertus Inggrid Solong Lusiana Ega Maria Natalia Sogara Maria Rosiana Pulo Tukan Maria Rosniyati Mbeo Maslianti, Titi Mbinu, Maria Gabriela Memelia Elvira Mere, Daniel Moch. Nurhidayat Mochammad Imron Awalludin Moh. Askiyanto Moh. Askiyanto Muliawan, Iwan Munna, Kamila Nur Ida Iriani Paskalia Anita Langgur Poppy Indrihastuti Prasetyo, Anung Nugroho Pratiwi, Checilia Indah Hari Purwanto Reiza, Reiza Rifa’i, Muhamad Risnaningsih Rizki, Rizki Aprilia Dwi Susanti Rizky Aprilia Dwi Susanti Romana Abon Nilan Samsuddin, Haris SANTOSO, T.BUDI Saputri, Ary Erawati Setiaji, Jatmiko Setyaningrum, Fitria Sri Andika Putri Sri Utami Suhardi Sumarno . Suroto, Karunia Setyowati Suyani, Ida Sugeng Teronius Lipus Tirta Yoga Tong, Shuai Trisna Enjelia Lider Triyono, Latip Utomo*, Singgih Setyo Warter Agustim Yayuk Sulistyowati Yovita Jelita Yuliana Nofrida Nda'u Yuni Setyowati Zafar, Andriana Okta Zainol Arifin Zainol Arifin