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All Journal JOURNAL OF APPLIED ACCOUNTING AND TAXATION Journal AK-99
Rezky Ramadhani
Politeknik Negeri Ujung Pandang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Efisiensi Biaya Pada Sistem Pertanian Berbasis Zero Waste di Kabupaten Soppeng Rezky Ramadhani; Vincent Wisnu Sanjaya; Wahdina Sukma Rahmawati
Journal of Applied Accounting and Taxation Vol 4 No 2 (2019): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (425.524 KB) | DOI: 10.30871/jaat.v4i2.1657

Abstract

The objective of the research was to know how to calculate Cost Efficiency in a Zero Waste Agriculture System in Soppeng District. The method of purposive sampling was used in research. The data is used in this study consists of prime and secondary data. The prime data consists of observational and interview data directly from a joint group of assisted farmers in Soppeng District, South Sulawesi, who have applied LEISA and as a comparison who have not applied LEISA. The secondary data consists of information about agricultural in LEISA, implementing zero waste in the integration of rice-cattle, sustainable farming systems. The result of this research showed that the utilization of Liquid Organic Fertilizer (POC) and Solid Organic Fertilizer (POP) in planting rice fields proved to be efficient at costs of 4-6%, increasing the number of crops by 12-15% and quality of crops, besides the use of organic fertilizers can increase soil fertility. Utilization of straw for cattle is proven to streamline costs reaching 4-6%. Biogas utilization for daily needs can reduce the cost of using LPG gas because it can produce biogas which is equivalent to 3kg / week.
PENGARUH LAYANAN BRILINK TERHADAP INKLUSI KEUANGAN DI KABUPATEN SOPPENG Nurul Fahmi Sultan; Rezky Ramadhani; Eva Musdalifa; Rica Yulianti Lukman
Journal AK-99 Vol. 6 No. 1 (2026): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/ak99.v6i1.4382

Abstract

This study aims to measure the role of BRILink services as an instrument in increasing access and utilization of financial services in Lalabata District, Soppeng Regency. The background of this study is based on the importance of financial inclusion in driving economic growth, reducing inequality, and improving community welfare, especially in areas with limited access to formal financial institutions. The presence of BRILink agents is expected to bridge this gap by providing more accessible, fast, and efficient financial services for the community. This study uses a quantitative method to analyze the effect of BRILink services on increasing financial inclusion. The data used are primary data collected through the distribution of Likert-based questionnaires to respondents who are active users of BRILink services in Lalabata District. The number of samples in this study was 75 respondents determined using the Slovin formula. The data analysis technique used was simple linear regression with the help of the SPSS application to test the relationship between BRILink service variables and the level of community financial inclusion. The results show that BRILink services have a positive and significant influence on increasing financial inclusion. The community feels the convenience in carrying out various transactions such as fund transfers, bill payments, and cash withdrawals. Furthermore, the majority of respondents expressed high levels of satisfaction due to the ease of access, speed of service, and proximity to bank branches. Therefore, BRILink services play a crucial role in expanding financial access and increasing public participation in the formal financial system in a sustainable manner.
Co-Authors Eva Musdalifa Nurul Fahmi Sultan Rica Yulianti Lukman Vincent Wisnu Sanjaya Wahdina Sukma Rahmawati