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THE INTERACTION OF DISASTER, THE AGRICULTURAL SECTOR AND FOOD SECURITY Dara Angreka Soufyan; Sari Maulida Vonna; Lilis Marlina
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 4 No. 4 (2024)
Publisher : CV. RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v4i4.1690

Abstract

This research explores the Interaction of Disasters and the Agricultural Sector on Food Security utilizing the Structural Equation Modeling (SEM-PLS) approach. Food security is crucial for human survival and well-being, making it a priority in any country. Indonesia has been one of the countries prone to disasters over the past decade, impacting the prevalence of food insecurity. The aim of this study is to investigate the effects of disasters on food security mediated by the agricultural sector. Sample selection involved a saturated sampling technique comprising 23 regencies/cities in the Province of Aceh. Data analysis in this research utilized SEM-PLS. The findings indicate that disasters do not influence food security, but they do affect the agricultural sector. Conversely, the research results demonstrate that the agricultural sector does not influence food security. Another significant finding in this study is that the agricultural sector does not significantly mediate the impact of disasters on food security.
Financial Risk Mitigation for Gayo Coffee Processors : Interventions in Financial Management and Business Legal Hafizhah Risnafitri; Adella Yuana; Noer Octaviana Maliza; Rahma Aliya; Murlida Murlida; Dara Angreka Soufyan
Jurnal Pengabdian UNDIKMA Vol. 7 No. 1 (2026): February
Publisher : LPPM Universitas Pendidikan Mandalika (UNDIKMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/jpu.v7i1.18338

Abstract

This community service program aims to mitigate financial risks faced by Gayo Arabica coffee processors through interventions in financial management capacity building and the strengthening of business legality. The program was implemented using a three-stage approach consisting of socialization, hands-on assistance and practical training, and evaluation. A total of ten members of the partner group participated in the program, with activities focused on identifying operational costs, preparing simple financial statements, and drafting basic sales and purchase contracts. Data were analyzed using a mixed-methods approach, integrating quantitative and qualitative techniques to evaluate the program’s effectiveness. The results, evaluated through pre- and post-test assessments, indicate a significant increase in participants’ capacity. In the financial aspect, a paradigm shift was observed from a lack of cost awareness to improved cost consciousness, with 100% of participants demonstrating an understanding of the importance of financial record-keeping. In terms of business legality, all partners (100%), exceeding the initial target of 60%, were able to draft simple written sales contracts. Overall, the program effectively reduced financial risks by strengthening partners’ bargaining power, providing greater income certainty, and enhancing business professionalism through the application of structured financial management practices and formal legal contracts.
Kualitas Laporan Keuangan Pemerintah: Cerminan Pertumbuhan Ekonomi Dan Tata Kelola Yang Baik Rasyidah; Dara Angreka Soufyan; Rimal Mahdani; Diah Tri Wahyuni; Irdayani; Iwan Pelita Kasim
Future Academia : The Journal of Multidisciplinary Research on Scientific and Advanced Vol. 2 No. 4 (2024): Future Academia : The Journal of Multidisciplinary Research on Scientific and A
Publisher : Yayasan Sagita Akademia Maju

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61579/future.v2i4.231

Abstract

This study examines the impact of Gross Domestic Product (GDP) and the Corruption Perception Index (CPI) on the quality of local government financial reports in Indonesia. The results of the multiple linear regression indicate that GDP exerts a positive and significant influence on the quality of financial reporting. Nonetheless, CPI exerts minimal influence under this model. The study's limitations encompass restricted sample coverage and reliance on the CPI as the sole governance measure. Further research should aim to broaden the sample coverage and incorporate additional pertinent variables to enhance the comprehension of the determinants affecting the quality of financial reports.
Pengaruh Pengungkapan Kinerja Keberlanjutan dan Kebijakan Dividen Terhadap Stabilitas Keuangan Perusahaan IDX ESG Leaders Periode 2020-2024 Nurul Uyuni; Budianto Budianto; Dara Angreka Soufyan
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 5 (2026): September: Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/1tgb9c49

Abstract

This research explores how sustainability disclosure and profit distribution practices affect corporate financial soundness among constituents within the IDX ESG Leaders framework across the 2020–2024 timeframe. Adopting a quantitative design, the study analyzed panel data extracted from corporate financial statements and ESG ratings. A sample of 19 firms selected via purposive sampling yielded 95 firm-year observations. Data processing encompassed summary statistics and panel data modeling, where optimal specification was determined through Chow and Hausman diagnostics. Prior to hypothesis evaluation, data integrity was verified against classical assumption violationsspecifically heteroscedasticity and multicollinearity. Parameter significance was assessed via t-statistics, overall model fit using F-tests, and explanatory power through the adjusted R² metric. Empirical findings indicate that sustainability performance disclosure contributes positively and significantly to corporate financial stability. Conversely, dividend policy did not demonstrate a statistically significant individual effect however, the two variables jointly exerted a significant influence on financial stability. All statistical analyses were conducted using EViews 13 software.