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Accounting For Climate: The Role of Village Funds on Farmers' Income Using a Social and Cultural Approach Yayan Sapitri; Mustamin; Abdul Kahar; Tenripada
Journal GoodWill Vol. 5 No. 2 (2025): October 2025
Publisher : Yayasan Amerta Insan Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/4gyzct52

Abstract

This study examines the role of Village Funds in supporting farmers’ resilience to climate change and its implications for agricultural income using a social and cultural lens. Climate change has led to declining productivity, unstable harvest patterns, and reduced income for rural farming communities. Village Funds, as mandated through the State Budget (APBN), are designed to strengthen village development and community welfare, including climate adaptation efforts. This qualitative descriptive research was conducted in Kayu Jati Village, Ongka Malino Subdistrict, Parigi Moutong Regency, where the majority of residents depend on agriculture. Data were collected through interviews, field observations, and documentation involving farmers as key informants and village officials responsible for budget management. The study adopts Legitimacy Theory to explain how village governments justify fund allocation decisions in response to environmental and socio-cultural pressures. Findings indicate that Village Fund allocations for agriculture increased significantly between 2023 and 2024, reflecting a strategic shift toward climate-responsive programs. These programs include the construction and maintenance of farm access roads, provision of improved seeds and fertilizers, and farmer education on land use. The support of Gapoktan as a social institution also strengthens coordination and communication between farmers and the village government. Overall, Village Funds contribute positively to reducing farmers’ production costs, stabilizing income, and enhancing adaptive capacity to climate variability. The study highlights the importance of integrating climate accounting principles into village financial management to ensure sustainable agricultural development
The Effect of Accounting Information Systems and Work Environment on Employee Performance at the Department of Marine and Fisheries of Central SulawesiProvince in Palu City Ananda Aulia; Muliati; Tenripada; Mustamin
Journal GoodWill Vol. 5 No. 2 (2025): October 2025
Publisher : Yayasan Amerta Insan Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/aba1a639

Abstract

This study examines the effect of Accounting Information Systems (AIS) and the Work Environment on Employee Performance at the Department of Marine and Fisheries of Central Sulawesi Province in Palu City. The research aims to determine whether AIS and the Work Environment, both individually and simultaneously, contribute to variations in employee performance within a public-sector organization. A quantitative approach was employed using a survey method, and data were collected through structured questionnaires distributed to 40 employees selected using purposive sampling. The instrument passed validity and reliability tests, and the data were analyzed using multiple linear regression supported by classical assumption testing. The results reveal that AIS and the Work Environment simultaneously have a significant influence on Employee Performance, indicating that both factors together play a meaningful role in improving performance. However, partial testing shows that AIS has a strong and significant effect on employee performance, demonstrating its essential role in enhancing accuracy, efficiency, and decision-making quality in government operations. Conversely, the Work Environment does not have a significant partial effect, suggesting that existing environmental conditions—although generally conducive—are not sufficiently influential to generate measurable performance changes. These findings highlight the strategic importance of strengthening information system quality and employee capability in system utilization, while improvements to the work environment may require broader structural adjustments to produce significant outcomes.
PENGEMBANGAN MATERI AJAR PENGOLAHAN CITRA DIGITAL MENGGUNAKAN OPENCV Muhaimin; Ummiati Rahmah; Mustamin
Jurnal Elektronika Telekomunikasi & Computer Vol 10 No 2 (2025): September
Publisher : Jurusan Teknik Elektronika & Teknologi Informasi

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

Abstract

Tujuan dari penelitian ini adalah untuk mengembangkan dan menilai kelayakan handout pengolahan citra digital. Handout menggunakan website Google Colab sebagai medianya dan library OpenCV (Open Source Computer Vision) sebagai algoritma pengoahan citranya. Penelitian ini adalah penelitian pengembangan dengan model ADDIE (Analyze, Design, Development, Implementation, Evaluation). Tahap implementasi (Implementation) tidak dilakukan karena keterbatasan waktu. Penelitian ini terdiri dari 2 dosen validator yaitu masingmasing dosen adalah validator ahli materi dan ahli media, uji one to one, uji kelompok kecil, dan uji coba lapangan. Kesimpulan penelitian ini memperoleh hasil persentase dari validasi ahli materi sebesar 92,5 % dengan kategori “Sangat Layak”, ahli media memperoleh persentase sebesar 80 % dengan kategori “Layak”, respon mahasiswa dari uji one to one memperoleh persentase sebesar 95,75% dengan kategori “Sangat Layak”, hasil uji kelompok kecil memperoleh persentase sebesar 83,8% dengan kategori “Sangat Layak”, dan hasil uji coba lapangan memperoleh persentase sebesar 83,67% dengan kategori “Sangat Layak”.
Co-Authors - Sri Prilmayanti Awaluddin, - A. St. Nuraeni Abd Rasyid Abd. Rahman Abdul Kahar Abdul Kahar Abdul Qahar Abdul Qahar Zainal Abdul Wahab Achamd Nur Aliansyah Afrianti, Ifa Agustina Ahmad Ahmad Razaq Ahmad Syahid Ahmad Syarif Hidayatullah Ahmadinejad, Murteza Aidil Sudarmono, Muh Akhmad Affandi Akil, M Ananda Aulia Andi Bunyamin Andi Hasriani Andi Muhammad Yaqkin Padjalangi Andi Taufik Annisa Abbas, Rahmi Anwar, Muh Yunus Arif Ilham, Muh Arleiny, Arleiny Asikin, Hijrah Aulia Sabril Awal Parubak Ayu, Fitrah Mutiara Azhar Burhanuddin, Muh Bakry, Moh Iqbal Bambang Sampurno Bambang Sampurno, Bambang Banna, Andi Bisyri Abdul Karim Bunyamin, Andi Burhanuddin , Muh Azhar Burhanuddin, Muh Azhar Chaerunnimah Darmawan, Fitrah Asma Darmiah Nonci Della Fadhilatunisa Desiavera, Putri Damia Djalali Am, Muhammad Alif Dzul Dwi Nur Halizah Dwiatmaja, Ahmad Zikri Edy Sabara Ernawaty Usman Farida Wahyuni Fauzan, Hafid Femilia Zahra Fina Damayanti, Nurul Fitrah A. Darmawan Fitrianingsih, Julia Gamal Abdel Nasser Maskki Haeranah Haripuddin Hasibuddin, M Hasmina Tari Mokui Hasriani, Andi Hasryana B Hayisra Hendrayati Ilham, Dian I’ie Suwondo Jafar, Armiyati Jalingga, Emen Yusuf Jangga Juliastuti, Dika Jumriani Kawile, Tirza Fitriani Khaidar, Muhammad Koedoes, Y.A. La Ode Masri Ande Kolewora Labusab Lu'mu M Yunus Anwar M, Syamsinar M. Akil M. Wahyullah Mada Aditia Wardhana Mantasia Marpiansyah, M. Jusran MARTINI Maryam Maryam Ismail Milda mira rahmayani Mufti Heriyanti Munawar Muh Aidil Sudarmono R Muh Azhar Muh Safwan Muh. Aidil Sudarmono R Muh. Akmal Muh. Azhar Muh. Azhar Burhanuddin Muh.Kemal Makassau Muhaimin Muhamad Fitrawan Syawal Muhammad Assaibin Muhammad Fahrul Rosi Ishaq Muhammad Syahrul Muliati Nabila, Zaki Naharuddin Naharuddin Nazwin, Asfarony Hendra Nengsih, Ratika Nunul Hariska Nur Azizah nur marifah Nurbaya Nurdin, Jurana Nurhayati Haris Nurhidayanti Nurlaelah Nurlaelah, Nurlaelah S Nurliah Nurul Rahma, Nurul Pagiling, luther Panjili, Moh Yusran PI. S. Samad Prasetio, Tri Bambang Pratama, Rizma Ayu Putri Nirmala Putri Ramadhani Amir Raehana, Syarifa Rahma Masdar Rahmadani Rahman, Abd. Rahman, Aly Fathur Rahmat Hidayat Rahmatullah, Sity Rahmawati Muin Raihannatul Jannah Ramadani, Suci Ramadhana, Fitriana ratika Ratika Nengsi Ratika Nengsi Retyana Wahrini Ridwansyah Rihadatul Aisy, Nabilah Rika Handayani Rosmiati Rustam, M Sabial Masani Hasan Sahabuddin Saharuddin Saharuna Salama Manjang Salim Hasan Sanatang Saparuddin Latu Sappeami, Sappeami Satria Gunawan Zain Satriani Satriani Siddiq, Muhammad Ishaq Siti Nur Azizah Syafar Siti Nurhasyima Syamsuddin Sitti Faika Suaib, Fatmawaty Subaedah Sudarmono , Muh Aidil Sudarmono R, Muh Aidil Sudarmono, Muh Aidil Sugianto sukmawati Sulis, Sulistiawati Supriadi Suwedi, Muh Yusuf Habibi Syahid, Akhmad syahrul, muhammad Syamsul Bahri Tachrir Tamira Tansy Timbuleng Tenripada, Tenripada Thahir, Ilyas Ummiati Rahmah Viki Ramadhani Wahyudin, Aan WAHYUNI Yayan Sapitri Zainal, Abdul Qahar Zulhajji