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Integrated Reporting Sebagai Upaya Mendorong Industri Kelapa Sawit yang Berkelanjutan Riantri Barus; Diana Chalil
JURNAL AGRICA Vol. 16 No. 2 (2023): JURNAL AGRICA
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/agrica.v16i2.9500

Abstract

According to Law No. 40 of 2007, companies in Indonesia must only make annual reports containing directors' reports, management reports, analysis and discussion reports, or operational and financial performance reports. However, this information is still insufficient to meet report users’ needs in making a decision. In 2011, the International Integrated Reporting Council (IIRC) issued an Integrated Reporting reporting system that provides complete information on company activities, including activities related to social, environmental, and financial aspects. Through this reporting system, companies can provide complete and reliable information to all stakeholders, including investors, and restore investor confidence. In Indonesia, this reporting system is still voluntary and has not become an obligation. This reporting system will be very relevant to plantation companies, especially oil palm, given the many negative issues about unsustainable oil palm plantation entrepreneurs causing investors to lose confidence in investing in companies in the plantation sector, resulting in a decline in the share price of the plantation sector. This research was conducted on plantation companies listed on the Indonesia Stock Exchange, using data from all company reports from 2014 to 2020. The analytical method used is content analysis, average difference test, and simple regression analysis. The results show that no companies have implemented integrated reporting; companies are still limited to issuing annual reports. However, several companies have issued sustainability reports. The information disclosed is also limited to general matters rather than detailed information, as per the GRI standards. This is because oil palm plantations do not produce finished products sold directly to consumers, causing many aspects to not meet the standards.
ANALYSIS OF COST STRUCTURE AND COMPARATIVE INCOME OF OIL PALM AND COCONUT COMMODITIES ON SMALLHOLDER PLANTATIONS IN NORTH ACEH DISTRICT Mawardati, Mawardati; Jullimursyida, Jullimursyida; Diana Chalil; Paramita, Loly; Razaki, Gus
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 1 (2022): February
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i1.141

Abstract

This research was conducted on oil palm and coconut plantation commodities in North Aceh Regency. The purpose of this study is to analyze the cost structure and the comparison of net income in the two businesses. The analytical methods used are cost analysis, net income, and Independent T-test analysis. The results of the analysis show that the production cost of oil palm plantations is higher than that of coconut. However, the results of the income analysis show that both businesses provide benefits to farmers and are feasible to work on. Furthermore, based on the results of the Independent T-test analysis shows that there is a significant difference in income/profits in the two businesses. The average income/profit of oil palm plantations is higher than that of coconut plantations due to the productivity and price of coconut being lower than that of oil palm. In addition, generally coconut farmers in the research locations directly market their coconuts after harvesting, and it is very rare for farmers to consider the selling price factor. Unlike the case with oil palm farmers, although the price of fresh fruit bunch fluctuates, it follows the standard price both between farmers and between regions. Oil palm farmers also often receive counseling from various parties, while coconut farmers in the research location have never received any counseling at all.
ANALYSIS OF FACTORS INFLUENCING THE DECISION OF THE SLICED TAMARIND CRAFTSMEN IN AIR HITAM VILLAGE GEBANG DISTRICT Dara Meutiasari; Diana Chalil; Iskandarini
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 4 (2023): August
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i4.969

Abstract

Air Hitam Village in Gebang District is one of the areas in Langkat Regency that produces sliced tamarind products. The fluctuating price of sliced tamarind and the price of basic ingredients for tamarind fruit causes a dilemma for craftsmen. This research aims to analyze the factors that influence the decision of sliced tamarind craftsmen to remain as a sliced tamarind craftsmen in Air Hitam Village, Gebang District. This study uses binary logistics analysis. The results showed that the education level and income of the sliced tamarind craftsmen were factors that influenced the decision to remain as sliced tamarind craftsmen in Air Hitam Village, Gebang District.
FARMERS' PERCEPTION OF FACTORS RELATED TO SALON AGRIBUSINESS IN THE FOOD ESTATE AREA IN HUMBANG HASUNDUTAN REGENCY Bahagia; Tavi Supriana; Diana Chalil
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 5 (2023): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i5.1219

Abstract

The food estate program is a government program made for Humbahas farmers as a food barn where one of their commodities is shallots. Shallot marketing is difficult due to the incomplete involvement of cooperation between stakeholders. The purpose of this study is to analyze farmers' perceptions of internal and external factors related to shallot agribusiness in the food estate area in Humbang Hasundutan Regency. The method of analysis of this research is descriptive quantitative analysis using a Likert scale measurement, using a questionnaire (questionnaire) on the components of internal and external indicators. The results showed that the level of farmers' perceptions of factors was relatively high. With an average score for internal factors of 3.18 and an average score for external factors of 2.70. Internal factors that have the highest influence on shallot farmers are land clearing capital from the government, production inputs supplied by investors and cross-road infrastructure that has been built. While the external factors that have the highest influence are the greater employment opportunities for farmers and the food estate agricultural technology used. Meanwhile, the factors that need attention are the price of shallots, the percentage of the profit sharing system, marketing of shallots and cooperation agreement contracts. While the external factors that have the highest influence are the greater employment opportunities for farmers and the food estate agricultural technology used. Meanwhile, the factors that need attention are the price of shallots, the percentage of the profit sharing system, marketing of shallots and cooperation agreement contracts. While the external factors that have the highest influence are the greater employment opportunities for farmers and the food estate agricultural technology used. Meanwhile, the factors that need attention are the price of shallots, the percentage of the profit sharing system, marketing of shallots and cooperation agreement contracts.
ECONOMIC ANALYSIS OF CONVERSION OF LAND FUNCTION FOR RICE PICE AGRICULTURE IN SIMALUNGUN DISTRICT (Case of Pamatang Simalungun Village, Rambung Merah, Karang Bangun and Siantar Estate, Siantar District, Simalungun Regency) Hamat Sarif Batubara; Diana Chalil; Sri Fajar Ayu
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 4 (2024): August
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i4.1890

Abstract

The conversion of wetland rice farming land is one of the phenomena of changing lowland rice farming land into other food crops and horticultural crops. The aim of this research is to examine the economic value of land before and after land conversion, and analyze the impact of agricultural land conversion on farmers' income, as well as find out what factors influence land conversion. This research uses a case study method, where to answer the research objectives using multiple linear regression analysis, land rent value, farmer income, R-square test, F test, and T-test using the EViews 12 software application. The research results show the value The average land rent for respondents' agricultural land is IDR 24,771,425/year. Based on the classification of agricultural land, the average land rent for respondents for lowland rice crops is IDR 5,920/m²/year, and the average land rent for respondents for other food crops and horticulture is IDR 7,287/m²/year. For respondents, the average farming income was IDR 38,743,925/year, and based on agricultural land classification, the average yield of wetland rice was IDR 7,370/m²/year, as well as other food and horticultural crops of IDR 24,231/m²/year. . Based on the results of the regression analysis, the R-square value was obtained at 0.897970, which means that the independent variable explains the change of function of paddy fields in Simalungun Regency by 89.79%, while the remaining 10.21% is influenced by other variables outside the research. The results of the F test (simultaneous) show that all independent variables have a significant effect on the dependent variable with a probability value (F-statistic) of 0.000000 < 0.05, and partially the factors that have a significant effect on land conversion are land area before conversion and acceptance after the change of function as a farmer, while other variables, namely age of the farmer, last education of the farmer, income before the change of function, operational costs before the change of function and operational costs after the change of function have no significant effect (the influence of the variables is very small).