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Analisis Struktur Dan Kinerja Pasar Gabah Di Desa Daya Utama Kecamatan Muara Padang Kabupaten Banyuasin Puri Pratami Ardina Ningrum; Zaenal Arifin; Rahmat Kurniawan
SINTA Journal (Science, Technology, and Agricultural) Vol. 6 No. 2 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/sinta.6.2.425–438

Abstract

The purpose of this study is to determine the structure of the grain market and to analyze the performance of the grain market. This study was conducted in Daya Utama Village, Muara Padang District, Banyuasin Regency, South Sumatra Province, from May to July 2025. The research method used was a survey method. Samples were drawn using a simple random method of 30 farmers, using snowball sampling of 3 rice millers and 5 rice collectors. The data analysis methods were 1) to answer the first objective of market share analysis, Concentration Ratio (CR4) and Hirschman-Herfindahl Index (IHH); 2) to answer the second objective of marketing margins and price shares. The results show that the grain market structure in the village is a perfectly competitive market with a CR4 value of 0.181. At the marketing agency level, the market structure tends toward an oligopoly with a CR4 value of 0.609 and a Herfindahl-Hirschman Index (HHI) value of 0.08063. The performance of the grain market in the village in marketing channel I at the collector level is classified as efficient with a marketing margin of 1.72%, at the rice milling level of 124.14%, and in marketing channel II with a marketing margin of 124.14%, indicating that the marketing margin is inefficient. The price share received by farmers in marketing channel I is 45% and in marketing channel II is 44%, which is also considered inefficient.
Analisis Faktor-Faktor Penentu Kualitas Laporan Keuangan Pemerintah: Studi Empiris pada Pemerintah Kota Magelang Rahmat Kurniawan
Journal of Organizational Performance and Analysis Vol. 1 No. 2 (2025): Journal of Organizational Analysis and Performance
Publisher : Athallah Publishing Globalindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64845/optimanus.v1i2.83

Abstract

Kombinasi antara sistem informasi akuntansi, kepemimpinan yang kuat, dan pengendalian internal yang kokoh menginspirasi penelitian yang disajikan dalam tesis ini. Mengetahui bagaimana sistem informasi akuntansi, tata kelola yang baik, dan sistem pengendalian internal memengaruhi keakuratan pelaporan keuangan pemerintah Kota Magelang merupakan tujuan utama penelitian ini. Dengan menggunakan respons survei sebagai sumber data utamanya, analisis kuantitatif ini menarik kesimpulan. Uji validitas dan reliabilitas, normalitas, multikolinearitas, heteroskedastisitas, pengujian hipotesis, dan regresi linier berganda semuanya digunakan dalam penelitian studi ini. Untuk mengumpulkan data, survei dikirimkan dan kemudian dianalisis menggunakan perangkat lunak SPSS. Menurut temuan penelitian, ada hubungan positif dan signifikan antara variabel sistem pengendalian internal dan kualitas laporan keuangan, sedangkan variabel sistem informasi akuntansi dan variabel tata kelola yang baik keduanya tidak berpengaruh pada kualitas laporan. Sistem pengendalian internal, sistem informasi akuntansi, dan tata kelola yang efektif merupakan tiga faktor yang sangat memengaruhi keakuratan pelaporan keuangan Kota Magelang.
Pemberdayaan UMKM Roti Kukus Oh My Sharga Bread Melalui Penguatan Legalitas, Strategi Pemasaran Digital, Dan Tata Kelola Keuangan Berbasis SAK EMKM Silmi Silmi; Yurniwati Yurniwati; Verni Juita; Rahmat Kurniawan; Fitriyeni Oktavia; Kevry Ramdany; Nadya Putri Nasha; Alya Azilah Ardhani; Naufal Dwi Febiansyah
BULETIN ILMIAH NAGARI MEMBANGUN Vol. 8 No. 3 (2025)
Publisher : LPPM (Institute for Research and Community Services) Universitas Andalas Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/bina.v8i3.788

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in supporting national economic growth; however, many business actors still face challenges related to legality, marketing, and financial management, which affect their competitiveness. One MSME experiencing such issues is “Oh My Sharga Bread” steamed bread. This community service program aims to strengthen business legality, improve digital marketing strategies, and organize financial reporting based on the Micro, Small, and Medium Entity Accounting Standards (SAK EMKM). The mentoring activities included problem identification, technical guidance, facilitation of Business Identification Number (NIB) registration and halal certification, training in financial recording using the SIAPIK application, digital marketing assistance, and redesigning product packaging and logos. The results showed significant achievements: business legality was obtained, financial reports became more structured, and digital marketing expanded market reach. Sales turnover increased by 30%, the number of customers grew by 50 people, and social media engagement rose by 45%. The new packaging and logo design enhanced product image and consumer appeal. The impact of this program goes beyond solving technical problems; it also builds the partner’s capacity to compete in broader and sustainable markets. This activity contributes to achieving the Sustainable Development Goals (SDGs), particularly Goal 8 on decent work and economic growth. Therefore, this mentoring program effectively improves MSME competitiveness and serves as a participatory empowerment model that can be replicated.