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All Journal PROSIDING SEMINAR KIMIA Jurnal Sains & Teknologi Lingkungan Pendas : Jurnah Ilmiah Pendidikan Dasar Jurnal Serambi Engineering Civics Education And Social Science Journal (CESSJ) Jurnal Akrab (Aksara agar Berdaya) International Journal of Social Science Jurnal Ekonomi Kreatif Indonesia Swakarya: Jurnal Penelitian Sosial dan Pemberdayaan Masyarakat International Journal of Sustainable Applied Sciences (IJSAS) Equivalent : Journal of Economic, Accounting and Management International Journal of Economics, Management and Accounting Jurnal Pengabdian Masyarakat Mandira Cendikia (JPKM-MC) GoodWill Journal of Economics, Management, and Accounting Inovasi Sosial: Jurnal Pengabdian Masyarakat
Abdul Kahar
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Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Medicine & Pharmacology Public Health Social Sciences Other

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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
GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 2 (2025): October 2025
Publisher : www.amertainstitute.com

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
Co-Authors Afifah Vania Faradillah Ahmad Moh Nur Alfani Maulidah Rahmah Alhudori Andi Mattulada Anggono Wijaya Dian Nurcahya Ernawaty Usman Femilia Zahra Hairul Huda Hasanuddin Ikbal Abdulla Ikbal B Karisma Latifah Sukmawati Yuniar Liana Madaling Maskuri Sutomo Masruddin Masruddin Mawada Rahma Sari Muhammad Alfian Pahri Muhammad Busyairi, Muhammad Muhammad Darma Halwi Muhammad Nasir Mustamin Mustamin Mustamin Nikita Adriyanti Nurcahya, Dian Nurdin, Jurana Nurhaliza Nurhaliza Nurhayati Haris Nurlaila Rahma Masdar Rahmat Gunawan Retno Wulandari Saripaini Sariyadi Sariyadi Siswoyo, Eko Sugianto Tenripada, Tenripada Tim Redaksi Tri Agustin WAHYUNI Yayan Sapitri Yulianti