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Measuring the Operational Effectiveness of Village Unit Cooperatives (KUD) Berkat Lestari Plasma: in Financial Performance Novian; Muwardi, Didi; Gina, Shalsa Alya
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 5 No. 2 (2024): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v5i2.620

Abstract

Cooperatives as business entities require appropriate performance measurements to determine their operational effectiveness. This causes cooperatives to need to analyze their financial reports in more detail. This research aims to (1) analyze the financial performance of KUD Berkat Lestari Plasma in 2017-2021 based on financial ratio analysis, (2) analyze the financial performance of KUD Berkat Lestari Plasma in 2017-2021 based on du Pont analysis. The research method used is a case study approach. The primary and secondary data are used. The research results show that the cooperative's financial performance is also relatively good in terms of financial ratios, and the du Pont analysis shows good results; ROI and ROE have reached the specified standard value. 21% in the very good category
ANALISIS KEBERLANJUTAN USAHATANI PERKEBUNAN KELAPA RAKYAT DI KECAMATAN KERITANG KABUPATEN INDRAGIRI HILIR Rahmah; Muwardi, Didi; Yusri, Jumatri
JURNAL AGRIBISNIS Vol. 13 No. 2 (2024): Jurnal Agribisnis Volume 13 No 2 Tahun 2024
Publisher : Program Studi Agribisnis, Fakultas Pertanian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/agribisnis.v13i2.3624

Abstract

ABSTRACT Keritang District is one of the coconut production centers in Indragiri Hilir Regency, Riau Province. However, community coconut plantation farming in Indragiri Hilir Regency in recent years has experienced several problems, namely a decrease in land area and coconut production, fluctuating coconut selling prices, and the absence of extension institutions and farmer groups, which can affect the sustainability of community coconut plantation farming. Research objectives (1) analyze and determine the sustainability status of coconut plantation farming; (2) find out the sensitive attributes of people's coconut plantation farming. The research method used was a survey method with a sample size of 98 respondents taken using the purposive sampling method. Data analysis was carried out using the MDS method with RAP-Coconut software. The results of the research show that people's coconut plantation farming in Keritang District, Indragiri Hilir Regency, has a less sustainable status in ecological, economic, and social dimensions. Sensitive attributes in the ecological dimension are pest and disease control, the use of pesticides, and fertilization. Sensitive attributes in the economic dimension are capital institutions, employment, land ownership, and the stability of selling prices. Sensitive attributes in the social dimension are farmers' relationships with marketing actors, farmer groups, age of farmers, availability of extension services, family participation, farmers' views on coconut farming, and level of education. Keywords : Sustainability, farm business, coconut, sensitive attributes
Pelatihan Media Siber Dalam Rangka Peningkatan Kapasitas Literasi Media Pekebun Dalam Mendukung Program Sawit Rakyat Bersinergi Dengan ISPO Herlon, Meki; Ridho, Zulhamid; Kausar, Kausar; Arifuddin, Arifuddin; Retuhadi, Fajar; Rosnita, Rosnita; Yulida, Roza; Andriani, Yulia; Muwardi, Didi; Septya, Fany; Bakar, Mustaqim Abu; Andriana, Hanifaturrahmi; Phreti, Phreti; Hidayat, Imam; Hamidi, M. Rasyid
Unri Conference Series: Community Engagement Vol 6 (2024): Seminar Nasional Pemberdayaan Masyarakat
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/unricsce.6.728-734

Abstract

The community of Lubuk Bendahara Village on oil palm plantations for their livelihood. Currently, the oil palm farmers are organized into five active farmer groups. The implementation of sustainable plantation practices, as required by the Indonesian Sustainable Palm Oil (ISPO) certification, presents both a challenge and a necessity for these farmers. According to Presidential Regulation No. 44 of 2020 and the Ministry of Agriculture Regulation No. 38 of 2020, companies and independent farmers must adopt sustainable practices by 2025. This situation requires the farmer groups to continually update their information. Website serves as an effective information system, providing accurate and beneficial information to enhance the role of these groups. The purpose of this community service activity is to provide training on the use of the website luben.id, managed by the village and the farmer groups. The website contains information about the village profile, farmer groups, ISPO materials, and details about oil palm plantations. This activity, conducted from July to August 2024, involves MBKM student interns as agents of change. The outcomes include the establishment of website management, knowledge transfer, and enhanced media literacy among palm oil farmers, particularly in accessing information to support ISPO implementation.
Penguatan Kelembagaan Pekebun Kelapa Sawit dalam Upaya Sertifikasi ISPO di Desa Koto Tibun Kabupaten Kampar Andriani, Yulia; Kurnia, Deby; Yusri, Jum'atri; Restuhadi, Fajar; Rosnita, Rosnita; Yulida, Roza; Maharani, Evy; Muwardi, Didi; Kusumawaty, Yeni; Septya, Fanny; Angraini, Elisya; Nurfitasari, Mimi; Hamidi, Muhammad Rasyid
Reswara: Jurnal Pengabdian Kepada Masyarakat Vol 6, No 1 (2025)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/rjpkm.v6i1.5242

Abstract

Indonesian Sustainable Palm Oil (ISPO) merupakan salah satu upaya pemerintah untuk mencapai dan mendukung perkebunan dan pengelolaan kelapa sawit yang berkelanjutan dan bertanggung jawab. Tujuan kegiatan pengabdian ini adalah memberikan pembinaan tentang penerapan ISPO khususnya penguatan kelembagaan pekebun kepada mitra pengabdian yaitu pekebun kelapa sawit swadaya di Desa Koto Tibun. Kegiatan pengabdian dilaksanakan menggunakan metode ceramah dan diskusi tim pengabdian Unri dan juga dari Dinas Perkebunan, Peternakan dan Kesehatan Hewan Kabupaten Kampar. Pendampingan secara berkala terus dilakukan dalam upaya kelanjutan dari materi yang diperoleh dari pelatihan yang dilakukan. Hasil dari kegiatan pengabdian dilakukan pengukuran peningkatan pemahaman pekebun. Dari hasil posttest 62.5% pekebun meningkat pengetahuannya tentang kelembagaan pendukung, pekebun memahami bahwa dengan adanya kelembagaan, khususnya kelompok tani maka pekebun akan bisa mendapatkan informasi tentang budidaya yang pada akhirnya dapat meningkatkan pendapatan, meskipun masih ada pekebun menganggap bahwa tujuan kelembagaan adalah untuk mendapatkan bantuan finansial dari pemerintah. Kesimpulan dari kegiatan ini, berhasil meningkatkan pemahaman peserta tentang kelembagaan petani kelapa sawit, tujuan pembentukan kelompok tani, pengaruh kelompok tani terhadap hasil panen kelapa sawit, dan pentingnya partisipasi dalam kelompok taniDari kegiatan pengabdian ini selanjutnya diinisiasi pembentukan kelompok tani dalam persiapan sertifikasi ISPO
Pengaruh Modal Intelektual Terhadap Kinerja Keuangan Perusahaan Perkebunan Yang Terdaftar di Bursa Efek Indonesia Simamora, Juan feri; Rifai, Ahmad; Muwardi, Didi
Mimbar Agribisnis : Jurnal Pemikiran Masyarakat Ilmiah Berwawasan Agribisnis Vol 11, No 2 (2025): Juli 2025
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/ma.v11i2.18760

Abstract

ABSTRACT In the future, plantation companies will face land problems due to the increasing limitations of plantation company land resources. Therefore, in order to maintain and increase the value of the company, innovation and development of intangible assets of plantation companies are needed. This study aims to analyze the effect of intellectual capital on the financial performance of plantation companies. The sample used in this study was 36 companies listed on the Indonesia Stock Exchange. The data used in this study are the financial reports of 10 listed companies listed on the Indonesia Stock Exchange for the period 2021-2023. This study uses panel data regression analysis to analyze the effect of the variables Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), and Structural Capital Value Added (STVA), on financial performance, namely Return on Assets (ROA) and Return on Equity (ROE). The results of the study show that intellectual capital has an effect on financial performance, both ROA and ROE. Partially, VACA and VAHU have a significant and positive effect on ROA, while VACA and STVA have a significant and positive effect on ROE.
Comparative Analysis of Transaction Costs and Borrowers Perceptions of Credit Loan Procedures at Financial Institutions Suryadi, Sasri; Rifai, Ahmad; Muwardi, Didi
Journal of Agribusiness and Community Empowerment (JACE) Vol. 5 No. 1 (2022): March
Publisher : Politeknik Pertanian Negeri Payakumbuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (195.411 KB) | DOI: 10.32530/jace.v5i1.265

Abstract

Financial institutions have different goals and motivations; as such Cooperatives and Village-Owned Enterprises, resulting in differences in determining loan procedures, loan terms, transaction cost components, transaction costs. This condition inevitably influences customer perceptions of credit loans. This research was conducted in Sei Lambu Makmur Village, Tapung District, Kampar Regency. Borrower's perceptions analysis is measured using an ordinal scale, which is guided by the Likert's Summated Rating Scale (LSRS). The results of the study explained that there were differences in the transaction cost components of financial institutions in Desa Sei Lambu Makmur, the BUMDes Makmur Bersama Savings and Loans business unit was more efficient in determining loan transaction costs, perceptions of borrowers in the BUMDes Makmur Bersama Savings and Loans business unit and the borrowers of Mekar Jaya Palm Oil Cooperatives including into the good category.    
Analysis of Production Factors Influences of Pineapple Farming in Kualu Nenas Village Tambang Sub-District, Kampar Regency Rajagukguk, Samprida; Yusri, Jum’atri; Muwardi, Didi
Journal of Agribusiness and Community Empowerment (JACE) Vol. 4 No. 2 (2021): September
Publisher : Politeknik Pertanian Negeri Payakumbuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (236.481 KB) | DOI: 10.32530/jace.v4i2.290

Abstract

Kualu Nenas Village is a center of pineapple production in Tambang District, Kampar Regency. Pineapple production and productivity for the last seven years in Tambang District were fluctuating and decreasing every year. Pineapple farming is the main source of income in the village and has not been managed properly by using its production factors. This study aims to describe the performance of pineapple cultivation by farmers and to analyze the effect of the number of production factors on pineapple productivity. This research was conducted in Kuala Nenas Village. The method of analysis using descriptive statistics and multiple linear regression analysis. The data used is time-series data in the form of cross-section data from pineapple production data in Kualu Nenas Village for a period of four months, starting from November 2019 to February 2020 from direct interviews with 35 farmers using the purposive sampling method. The results of the study conclude that the management of pineapple cultivation at of loosening the soil, weeding, controlling pests and diseases, fertilizing, giving ethrel, thinning tillers, and harvesting activities. The results of the analysis show that the variation in the total productivity of each farmer is 86,20percents due to differences in the use of production factors per hectare. Of the seven production factors that are thought to affect the productivity of the pineapple, only three production factors have a statistically significant effect, namely the use of pineapple staple population with a production elasticity of 0,398percents, the labor usage with a production elasticity of 0,325percents and the use of amount ethrel with a production elasticity of 0,103percents. While, four factors production which did not significantly influence the productivity of pineapples namely the amount of KCL fertilizer, urea fertilizer, ash fertilizer, and ZA fertilizer because the elasticity of production is less than 1 percent. The Return to Scale (RTS) condition of the business is in the Decreasing Return to Scale (DRS) condition with a value of 0,885.
PELATIHAN PEMBUATAN MEDIA SIBER UNTUK PENINGKATAN LITERASI PEKEBUN DALAM MENDUKUNG PROGRAM SAWIT RAKYAT DAN ISPO Meki Herlon; Zulhamid Ridho; Fajar Restuhadi; Rosnita Rosnita; Arifudin Arifudin; Mustaqim Mustaqim; Roza Yulida; Yulia Andriani; Kausar Kausar; Didi Muwardi; M. Rasyid Hamidi; Imam Hidayat; Fanny Septya; Hanifaturrahmi Hanifaturrahmi
JMM (Jurnal Masyarakat Mandiri) Vol 8, No 5 (2024): Oktober
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v8i5.26522

Abstract

Abstrak: Pembangunan pertanian dilakukan pemerintah untuk meningkatkan kesejahteraan masyarakat khususnya di perkebunan kelapa sawit adalah dengan membuat Program Sawit Rakyat (PSR). Dalam pelaksanaan dan penerapan PSR akan mengutamakan ketentuan ISPO (Indonesian Sustainable Palm Oil). Tuntutan pencapaian PSR perlu diimbangi dengan perkembangan sumberdaya pekebun melalui pendekatan kemampuan literasi media. Tuntutan ini sejalan dengan upaya dilakukan oleh Desa Lubuk Bendahara Timur dalam mendapatkan dana PSR. Tujuan pengabdian ini meningkatkan pengetahuan keterampilan pekebun tentang pembuatan media siber. Metode yang digunakan berupa pelatihan, diskusi, dan pendampingan monitoring maupun kontroling. Mitra pengabdian ini adalah pemerintah desa dan 13 kelompok tani dengan partisipasi 50 peserta di Desa Lubuk Bendahara Timur. Sistem evaluasi dilakukan dua bentuk, yaitu melalui pre dan posttest selama kegiatan pengabdian. Hasil dari kegiatan ini, terbentuknya website Desa Lubuk Bendahara Timur dengan nama luben.id, kemudian mayoritas 90% pekebun tahu teknis, pengetahuan penggunaan website dan 10% paham mengelola website.Abstract: The government carries out agricultural development to improve community welfare, especially in oil palm plantations, by creating the People's Palm Oil Program (PSR). In the implementation and application of PSR, the provisions of ISPO (Indonesian Sustainable Palm Oil) will be prioritized. The demand for achieving PSR needs to be balanced with the development of planter resources through a media literacy skills approach. This demand is in line with the efforts made by Lubuk Bendahara Timur Village to obtain PSR funds. The aim of this service is to increase the knowledge and skills of planters regarding creating cyber media. The methods used are training, discussion, and monitoring and controlling assistance. The service partners are the village government and 13 farmer groups with the participation of 50 participants in Lubuk Bendahara Timur Village. The evaluation system is carried out in two forms, namely through pre and posttests during service activities. As a result of this activity, the Lubuk Bendahara Timur Village website was formed with the name luben.id, then the majority of 90% of the planters had technical knowledge, knowledge of using websites and 10% understood managing websites.