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Journal : Infestasi

Inovasi Geomembran dan Peran Stakeholders pada Usaha Tambak Garam Rakyat Habi Bullah; Yuni Rimawati
InFestasi Vol 17, No 1 (2021): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v17i1.10027

Abstract

The problem of salt farmers in Madura, known as the Salt Island, is very complex. Starting from the high level of poverty, the quality of production, and the low price of salt to a serious threat to the sustainability of salt farmers. The purpose of this study is to analyze the growth of the people's salt farming business with the geomembrane method compared to traditional methods to describe the impact of innovation on business sustainability and to explore the sustainability of the people's salt farming business from the perspective of internal stakeholders based on stakeholder theory. This research uses a case study approach configurative ideographic studies as a research method. The results of the study found that the business growth rate using geomembrane was more profitable than using traditional methods, but only part of the farmers' land used geomembrane. People's salt farming business still have difficulty accessing People's Business Credit so that some still depend on receivables from traders/middlemen. Only a small part of the salt produced by the people's salt farming is purchased by PT Garam for quality reasons. With all the challenges, from the perspective of the actors, the people's salt business is still considered more profitable than other agricultural businesses. Permasalahan petani garam di Madura yang dikenal dengan sebutan Pulau Garam sangat kompleks. Mulai dari tingginya tingkat kemiskinan, kualitas produksi, dan rendahnya harga garam menjadi sebuah ancaman serius bagi keberlanjutan petani garam Tujuan penelitian ini menganalisis pertumbuhan usaha tambak garam rakyat metode geomembran dibandingkan dengan metode tradisional untuk menggambarkan dampak inovasi terhadap keberlangsungan usaha dan mengekplorasi keberlanjutan usaha tambak garam rakyat dari sudut pandang internal stakeholders (pelaku usaha) berdasarkan teori stakeholders. Penelitian menggunakan pendekatan studi kasus configurative ideographic studies sebagai metode penelitian. Hasil penelitian menemukan bahwa tingkat petumbuhan usaha menggunakan geomembran lebih menguntungkan dibandingkan dengan menggunakan metode tradisional, tetapi hanya sebagian lahan petani yang menggunakan geomembran. Pengusaha tambak garam rakyat masih kesulitan mengakses KUR (Kredit Usaha Rakyat) sehingga sebagian masih tergantung pada hutang piutang dengan pedagang/tengkulak. Garam yang dihasilkan oleh tambak garam rakyat hanya sebagian kecil saja yang dibeli oleh PT Garam karena alasan kualitas. Dengan segala tantangannya, berdasarkan sudut pandang pelaku, usaha garam rakyat masih dianggap lebih mengutungkan dibandingkan usaha pertanian yang lain.
Adopsi IFRS dan Pengaruhnya Terhadap Manajemen Laba Akrual dan Manajemen Laba Riil Pada Perusahaan Manufaktur Di Bursa Efek Indonesia - Ismawati; Rita Yuliana; Yuni Rimawati
InFestasi Vol 14, No 1 (2018): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v14i1.4261

Abstract

This study aims to provide empirical evidence on adoption of IFRS and the effect toaccrual earnings management and real earnings management. This study usedmanufacturing firm data which is listing on Indonesia StockExchange in 2010-2013 and there are 63 firm used as sample. This study usedsecondary data. 2010 and 2011’s financial statement used to test descriptivestatistic at the beginning stage adoption of IFRS. 2012 and 2013’s financialstatement used to test descriptive statistic at the advance stage adoption of IFRS.The technique of data analysis in this study using multiple linear regressionanalysis. The result of this study find empirical evidence that IFRS adoption has negativeinfluence to accrual earnings management. This finding confirmation the result of descriptive statistic that accruals earnings management stage descend at the advance stage adoption of IFRS compared to the beginning stage adoption of IFRS.IFRS adoption doesn’t have influence to real earnings management through proxyas operation cash flow, production cost, and descretioner cost after firm adoptedIFRS at the beginning stage and also at the advance stage adoption of IFRS.