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All Journal INVENTORY: JURNAL AKUNTANSI Akuntabilitas: Jurnal Ilmiah Ilmu-Ilmu Ekonomi
Nur Ika Mauliyah
Institut Agama Islam Negeri Jember
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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MODEL KERJASAMA BAGI HASIL DENGAN METODE “KEDOK” PADA PETANI PADI PEMILIK DAN PETANI PADI PENGGARAP (Studi Kasus Pada Petani Padi Pekon Mulyorejo Kecamatan Banyumas Kabupaten Pringsewu) Lukman Hidayat; Anam Miftakhul Huda; Nur Ika Mauliyah
INVENTORY: JURNAL AKUNTANSI Vol 3, No 1 (2019)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (629.112 KB) | DOI: 10.25273/inventory.v3i1.4196

Abstract

This research was conducted in Pekon Mulyorejo, Banyumas District, Pringsewu Regency with the object of research by rice farmers. This study aims to determine how the behavior of farmers in Pekon Mulyorejo regarding the financing and management and calculation of the benefits of rice farmers. The type of research used is qualitative research using the phenomenology approach. Phenomenology aims to describe the meaning of life experiences experienced by several individuals, about certain concepts or phenomena, by exploring the structure of human consciousness. So here the researchers want to know the meaning of the experience experienced by farmers and rice farm workers related to the calculation of income by the kedok method through this phenomenology study. Data were obtained by interviewing techniques then the results of the interviews were then analyzed to find out how accounting and local wisdom in the profit sharing system between rice farmers and rice farmers were cultivated by the kedok method. Based on the research results obtained from analyzing the results of experience and interviews with rice farmers in Pekon Mulyorejo produce a form or model of profit sharing cooperation with the method of "Kedok". The owner and cultivator in the agreement on profit sharing cooperation are not done in writing, but verbally. This means that mutual trust is still upheld by rural farmers. In addition, farmers and sharecroppers also have different rights and obligations in managing rice fields. Furthermore, farmers' income in each harvest varies due to seasonal factors which are divided into 2 seasons namely dry season and rainy season.
ANALYSIS OF ACCOUNTING INFORMATION SYSTEM DISTRIBUTION OF BOP RA FUND (CASE STUDY ON RA PERWANIDA KARANGREJO 02) Nur Ika Mauliyah; Dwinda Agus Prastiwi
AKUNTABILITAS: Jurnal Ilmiah Ilmu-Ilmu Ekonomi Vol 11 No 1 (2019): Akuntabilitas: Jurnal Ilmiah Ilmu-Ilmu Ekonomi
Publisher : Universitas Islam Balitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (395.743 KB) | DOI: 10.35457/akuntabilitas.v12i1.804

Abstract

The purpose of this study is to analyze the accounting information system of BOP RA funds distribution, the existence of accounting information system in the distribution of funds BOP RA as accounting information system has been run effectively as a provider of information. Analyzing the accounting information system conducted on the distribution of BOP RA funds. This research uses descriptive qualitative method that describes thoroughly to the implementation of accounting information system applied at school RA X and compared with technical guidance as well as theories related to accounting information system, so that it can produce result desired by researcher. The results of this study indicate that the accounting information system channeling BOP RA funds are in conformity with the reference and rules but not yet the formation of flowchart.
Co-Authors Anam Miftakhul Huda Dwinda Agus Prastiwi Lukman Hidayat