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All Journal Jurnal Ilmiah Akuntansi dan Keuangan (JIAN) Jurnal Ilmiah Inovasi dan Komunikasi Pembangunan Pertanian
Angraini, Ayu
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Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences

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Penyusunan Anggaran Operasional Pada UMKM Pocan Angraini, Ayu; Syam, Eka Widyawati; Tahir, Rafilah Uzdah; Shabrina, Adila; Klarina, Adelia; Nur, Wildayana
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 3 No. 2 (2024): Agustus
Publisher : Departement of Accounting Science Faculty of Economics and Business Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69679/jian.v3i2.5811

Abstract

Penelitian yang berjudul “Penyusunan Anggaran Operasional Pada UMKM” ini mengeksplorasi proses penyusunan anggaran operasional Usaha Kecil dan Menengah (UMKM). Kajian tersebut bertujuan untuk mengatasi kurangnya penganggaran operasional pada UMKM sehingga menyebabkan perhitungan keuntungan tidak akurat. Dengan mengumpulkan dan menganalisis data pengeluaran perusahaan, tim peneliti merumuskan anggaran operasional untuk meningkatkan perencanaan keuangan dan pengambilan keputusan. Metode penelitian deskriptif kualitatif digunakan, dengan fokus pada data observasi, wawancara, dan tinjauan pustaka. Temuan ini menyoroti pentingnya penganggaran operasional untuk keberlanjutan dan profitabilitas UMKM.
PERAN PENYULUH DAN PARTISIPASI PETANI PADI SAWAH DI KELURAHAN LANSILOWO KECAMATAN WAWONII UTARA KABUPATEN KONAWE KEPULAUAN Angraini, Ayu; Sidu, Dasmin; Hamzah, Awaluddin
Jurnal Ilmiah Inovasi dan Komunikasi Pembangunan Pertanian Vol. 5 No. 2 (2026)
Publisher : Department of Agricultural Extension, Faculty of Agriculture, Halu Oleo University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56189/jiikpp.v5i2.63

Abstract

The expanding population and constrained agricultural land in Kendari City have catalysed the adoption of hydroponics as a solution for urban agriculture. Nevertheless, its efficacy remains suboptimal, underscoring the necessity for a study that explores the pivotal role of farmers' communication behaviour in facilitating innovation adoption and enhancing agricultural performance. The present study aims to analyse the relationship between farmers' communication behaviour and hydroponic farm performance. The research approach employs a quantitative method with a survey design. The population under scrutiny in this study consists of all hydroponic farmers in Kendari City, totalling 17 individuals. The data was collected through a census. The data collection techniques employed in this study encompassed various methods, including surveys, interviews, literature reviews, and documentation. The survey method was utilised as the primary technique for the collection of quantitative data from respondents via a structured questionnaire. The research variables were farmers' communication behaviour and hydroponic farming performance. The data analysis techniques employed in this study encompassed quantitative descriptive analysis and inferential analysis. The findings suggest that hydroponic farmers exhibit high levels of communication behaviour, particularly in terms of knowledge, intensity, and skills, which contribute significantly to farm performance categorised as "very good" in terms of quantity, quality, and timeliness. Correlation analysis indicates a positive and very strong relationship between communication behaviour and farm performance (ρ = 0.912; Sig. = 0.000), suggesting that an enhancement in farmers' communication behaviour is indicative of an optimal hydroponic farm performance. In the context of urban hydroponic agriculture, communication behaviour is no longer merely a supporting variable in the diffusion of innovation; rather, it is a primary determinant that integrates technical, managerial and market adaptation aspects to comprehensively enhance farm performance and sustainability.
Co-Authors Awaluddin Hamzah Boti, Asma Dasmin Sidu Klarina, Adelia Nazar, Zerly Nur, Wildayana REMISWAL REMISWAL Shabrina, Adila Syam, Eka Widyawati Tahir, Rafilah Uzdah