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All Journal JURNAL GALUNG TROPIKA Jurnal Ilmiah Neraca : Ekonomi Bisnis, Manajemen, Akuntansi
S Suhartina
Sekolah Tinggi Ilmu Ekonomi LPI Makassar
Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Environmental Science

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Design Innovative Solution Model for Banking Specific Financing in Rice Commodity Agribusiness in South Sulawesi Z Zulkifli; Sri Mardiyati; H Hamzah; Abubakar Idhan; S Suhartina
JURNAL GALUNG TROPIKA Vol 10 No 3 (2021)
Publisher : Fapetrik-UMPAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/jgt.v10i3.897

Abstract

The long history of agricultural credit schemes in Indonesia as the track record revealed was distinctively devided into (i) Pre-Social Development (1964), (ii) Socio-national Development and Collaboration (1965-1970), Completed Social Development (1970-1984), (iv) Farm Credit (1985-1999), (v) Food Security Credit (2000), (vi) Energy and Food Security Credit (2007), (vii) People Business Credit (2007 – up to recent time). Nevertheless, up to these days non of the agrcultural financing schemes that are consistantly specified to rice product commodity development. This research aimed at 1. Analyzing the obstacles hindering the distribution of the rice commodity agribusiness financing scheme specifically viewed from the collaborative side of financial institution and rice agribusiness farmers, 2. Compehensively analyzing the procedural system for distributing financing schemes implemented to rice agribusiness farmers mainly viewed from the aspects of (i) credit interest rate, (ii) credit limit, (iii) credit recipients, (iv) credit disbursement, (v) credit refund, (vi) credit refund time, and (vii) credit collateral 3. Designing an innovative solution model for banking specific financing reserved to rice commodity agribusiness farmers. The findings of this collaborative research were as follow: (1) obstcales hindering banking institutions from distributing fund to rice farmers were the credit allocation policy itself that is relatively centralized, whereas from the side of agribusiness doers seemed to derived from the weakness of finance administration system as well as the less of bankable collasteral values; (2) Financing schemes disbursement procedural system implemented by credit channelling agencies such as BRI, BNI, and other local banks did not meet with the needs and expectation of agribusiness doers, sophisticated, and too bureaucratic as well, (3) the innovative solution model for bank financing specified to rice commodity agribusiness resulted of this collaborative research was called Rice Agribusiness Credit Scheme (RACS) in which local government squeeze as both coordinator and coach.
SISTEM PENCATATAN DAN PELAPORAN BELANJA MODAL PADA DINAS KEBUDAYAAN DAN KEPARIWISATAAN PROVINSI SULAWESI SELATAN Chikah Arfah, Muhammad Isra'; R, Suhartina; Fajrianti, Nurul Rezki
Jurnal Ilmiah Neraca : Ekonomi Bisnis, Manajemen, Akuntansi Vol. 6 No. 2 (2023): Maret 2023 - Oktober 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi LPI Makasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/jinema.v6i2.82

Abstract

Penelitian ini bertujuan untuk melakukan analisa terhadap sistem pencatatan dan pelaporan belanja modal pada Dinas Kebudayaan dan Kepariwisataan. Penelitian yang digunakan merupakan jenis penelitian kualitatif. Sumber data yang digunakan dalam penelitian ini adalah data sekunder, berupa laporan keuangan dan laporan realisasi anggaran dari Tahun 2022 Dinas Kebudayaan dan Kepariwisataan. Adapun teknik analisis yang digunakan dalam penelitian ini adalah analisis kualitatif terhadap Laporan Realisasi Anggaran Dinas Kebudayaan dan Kepariwisataan. Metode pengumpulan data dilakukan dengan cara wawancara dan observasi. Hasil penelitian menujukkan bahwa Sistem Pencatatan dan Pelaporan Belanja modal pada Dinas Kebudayaan dan Kepariwisataan Provinsi Sulawesi Selatan di nilai sudah mengikuti Standar Akuntansi Pemerintahan PP No. 71 tahun 2010 yang di mana Laporan Realisasi Anggarannya (LRA) masih menggunakan kas basis. Sistem pencatatan dan pelaporan belanja modal ini juga sudah menggunakan perangkat lunak khusus untuk menyediakan Laporan Realisasi Anggaran (LRA) yaitu SIMBAKDA (Sistem Informasi Manajemen Barang Dan Kekayaan Daerah) yang dapat mempermudah para pegawai dalam penyediaan data dan informasi.
Co-Authors Abubakar Idhan, Abubakar Chikah Arfah, Muhammad Isra' Fajrianti, Nurul Rezki H Hamzah Mardiyati, Sri Z Zulkifli