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All Journal Jurnal Kesehatan Masyarakat Journal of Economics, Business, & Accountancy Ventura Jurnal Akuntansi Multiparadigma The International Journal of Accounting and Business Society Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi STIE Muhammadiyah Palopo GIZI INDONESIA Jurnal Ekonomi dan Bisnis SEIKO : Journal of Management & Business CARADDE: Jurnal Pengabdian Kepada Masyarakat Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen J-Dinamika: Jurnal Pengabdian Kepada Masyarakat Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif International Journal of Religious and Cultural Studies Jurnal Buana Akuntansi Tangible Journal International Journal of Environmental, Sustainability, and Social Science Narra J Community Research Of Epidemiology (CORE) Akuntansi Bisnis & Manajemen (ABM) JURNAL ILMIAH GLOBAL EDUCATION Journal of Tourism Economics and Policy Jurnal Gizi Masyarakat Indonesia (The Journal of Indonesian Community Nutrition) Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Jurnal Sosiologi Pertanian dan Agribisnis Balance : Jurnal Akuntansi dan Manajemen Journal of Governance, Taxation, and Auditing Journal of Accounting Research, Organization and Economics (JAROE) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Warta LPM Accounting Studies and Tax Journal Sasambo: Jurnal Abdimas (Journal of Community Service) Jurnal Akuntansi Kontemporer Senarai Kearifan Lokal Akuntansi
Rahayu Indriasari
Prodi Akuntansi, Fakultas Ekonomi, Universitas Tadulako
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Mathematics Medicine & Pharmacology Neuroscience Public Health Social Sciences Other

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Fluctuation in the Income of Rubber Farmers in Tingkea’o Village: The Contribution of Production Costs and Selling Price Ngkolu, Emilia Margaretha; Paranoan, Selmita; Indriasari, Rahayu; Usman, Ernawaty
Jurnal Ilmiah Global Education Vol. 7 No. 1 (2026): JURNAL ILMIAH GLOBAL EDUCATION
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/jige.v7i1.4948

Abstract

This study aims to analyze the contribution of production costs, particularly fertilizer and pesticide costs, as well as the selling price of rubber sap to the income fluctuations of rubber farmers in Tingkea'o Village, North Morowali. Using a quantitative descriptive analysis approach with SEM PLS analysis processed through WarpPLS V.8.0 software. Data were collected from 34 rubber farmers randomly through structured interviews, direct observation, and documentation. The results show that fertilizer and pesticide costs contribute significantly and positively to rubber farmers' income, with path coefficients of 0.419 and 0.342, respectively (p-value < 0.001). Conversely, the selling price has no significant effect (p-value = 0.205). The independent variable model explains 41.5% of the variation in income, with the remainder influenced by other external factors. This study reinforces the farming theory of optimizing production costs to improve farmers' livelihoods, while also revealing the limited influence of selling prices due to market structure and the role of middlemen. The strategic recommendations provided can form the basis for policies to support the development of sustainable rubber farming and improve the welfare of farmers in the region.
Ethnography Study: The Power of Agent in Determining the Cost of Production from Indonesia Heritage Product RIDWAN, Ridwan; INDRIASARI, Rahayu; JAMALUDDIN, Jamaluddin; TOTANAN, Chalarce; PARWATI, Ni Made Suwitri
Journal of Governance, Taxation and Auditing Vol. 1 No. 3 (2023): Journal of Governance, Taxation and Auditing (January - March 2023)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v1i4.643

Abstract

Currently, business development in Indonesia is very fast after the COVID-19 pandemic. The pandemic and recession have many experiences. A person with a business must improve the efficiency and effectiveness of his business production process to be competitive. Business competition not only requires business owners to produce goods but also how producers are right in calculating the cost of production of the goods they produce. When business owners know how much they spend to produce their products, they will be easier to manage and decide how much the product's price is and the profit from every product. The concept of cost is one line with efficiency practice. That means cost efficiency may give the entities more opportunity to up their profit. This study aims to find the practice of determining the Cost of Production of Donggala buya sabbe as a local heritage by home industries in Central Sulawesi. The research method uses an ethnographic approach with an interpretive paradigm. The study found that determining the cost of production on buya sabbe woven fabrics by weavers was based on three theme dimensions: customer custom tastes, expertise factors, and role division. Of these three dimensions, in the ethnographic record, one defining the value of the cost of production is the power of collectors as agents and the motive of the weavers to continue working not because they want to preserve heritage culture but because of economic motives.
Penyusunan Program Dana Desa Dalam Upaya Optimalisasi Pendayagunaan Dana Desa Latifah Sukmawati Yuniar; Andi Mattulada Amir; Rahayu Indriasari; Aisyah Kemala Lolo; Abdul Hakim Mukhtar; Dwi Sitti Syarifah Usriana
Senarai Kearifan Lokal Akuntansi: Jurnal Pengabdian Masyarakat Vol. 1 No. 1: 2025
Publisher : Jurusan Akuntansi Universitas Trunojoyo Madura

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Abstract

Pengabdian ini dilakukan dengan tujuan memberikan pemahaman mengenai penyusunan rencana prioritas kegiatan dalam program dana desa bagi masyarakat dan aparat pemerintah desa agar pengelolaan dana desa dapat dilakukan secara tertib, taat pada ketentuan peraturan perundangundangan, efisien dan efektif. Perencanaan yang baik akan menjadi arah panduan program apa saja yang sebaiknya dilaksanakan oleh desa. Pada tahap ini analisis kebutuhan dapat digunakan untuk membantu mengidentifikasi kebutuhan ataupun permasalahan yang perlu segera ditangani  dengan bantuan Dana Desa.  Metode yang digunakan adalah presentase atau pemaparan, tanya jawab, dan diskusi tentang pemahaman mengenai penyusunan rencana prioritas kegiatan dalam program dana desa.  Kegiatan pengabdian masyarakat yang telah diaksanakan pada akhirnya memberikan pemahaman mengenai penyusunan rencana prioritas kegiatan dalam program dana desa bagi masyarakat dan aparat pemerintah desa agar pengelolaan dana desa dapat dilakukan secara tertib, taat pada ketentuan peraturan perundang-undangan, efisien, ekonomis, efektif, transparan, dan bertanggung jawab dengan memperhatikan rasa keadilan dan kepatutan serta mengutamakan kepentingan masyarakat setempat.
PEMBERDAYAAN EDUKATOR GIZI UNTUK PENGUATAN PENCEGAHAN KEGEMUKAN PADA SISWA SD DI PAREPARE Thahir, Andi Imam Arundhana; Indriasari, Rahayu; Sampeangin, Henrick; Haning, Thahir; Assegaf, Khadijah Nur Hasanah; Rachmat, Muhammad
Warta LPM WARTA LPM, Vol. 29, No. 1, Maret 2026
Publisher : Universitas Muhammadiyah Surakarta

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Abstract

Beban ganda masalah gizi pada anak sekolah di Indonesia, yang tercermin dari angka stunting dan obesitas yang melambung, menyodorkan tantangan baru bagi upaya memperbaiki gizi masyarakat. Kota Parepare, Sulawesi Selatan, memperlihatkan transisi gizi yang nyata, dengan peningkatan kasus obesitas di lingkungan sekolah. Penelitian ini merancang dan melaksanakan program pemberdayaan peer educator bernama Sahabat Gizi berbasis sekolah, dengan tujuan memperkuat pencegahan kegemukan melalui edukasi gizi seimbang, penyesuaian lingkungan, serta penguatan kebijakan sekolah. Program dijalankan dalam tiga fase, yaitu persiapan, pelatihan, dan evaluasi, dengan melibatkan guru pendamping serta siswa yang berperan sebagai agen perubahan. Hasil pre‑ dan post‑test mengindikasikan peningkatan signifikan pada pengetahuan dan kemampuan komunikasi peserta, sementara sikap mereka tetap relatif stabil. Pelatihan ini terbukti efektif meningkatkan pengetahuan (87,5%) dan kemampuan komunikasi (43,8%) peserta, sementara lebih dari 90% peserta menunjukkan stabilitas sikap tanpa perubahan signifikan. Kegiatan mandiri yang diprakarsai oleh peer educator memperkuat pemahaman serta mengasah keterampilan komunikasi gizi secara efektif, sekaligus menumbuhkan norma‑norma positif perilaku sehat. Temuan program mengisyaratkan bahwa model peer educator yang diterapkan di lingkungan sekolah berhasil meningkatkan pengetahuan siswa tentang gizi seimbang serta berkontribusi pada pencegahan obesitas. Namun, untuk memastikan keberlanjutan dan memperkuat sikap yang positif, diperlukan dukungan kebijakan yang lebih intensif.
Co-Authors . Rosidi Abdul Hakim Mukhtar Abdul Pattawe Abdul Razak Thaha, Abdul Razak Abdullah, Muhammad Ikbal Abdulllah, Muhammad Ikbal Adha, Mawar Nurul Aisyah Kemala Lolo Aisyah, Andi Amalia, Marini Amelia, Salsa Aminuddin Syam Ampangalo, Elma Andi Chairil Furqan Andi Mattulada Amir Areni, Intan S. Arief Budi Santoso Arista Arista Arista, Arista Arung Gihna Mayapada Assegaf, Khadijah Nur Hasanah Assriyah, Hasnah Bakry, Moh Iqbal BAKRY, Muhammad Iqbal Battung, Sabaria Manti Betty Betty Citrakesumasari Citrakesumasari Citrakesumasari Desvianur, Doliva Risky DHARMA, Dewa Made Adi Dina Anggraini Djalil, Novita Muliyani Dwi Sitti Syarifah Usriana Endang Mardiati Ernawaty Usman Fachrizal, Mohamad Fajarwati Ibnu, Indra Femilia Zahra Fibriyani Nur Khairin Fitriani Gusman Sunding Halwi, Muh. Darma Haning, Thahir Hardi, Anggun Dwi Healthy Hidayanti Herlina Hidayanty, Healthy Jafar, Nurhaeddar Jamaluddin Jamaluddin Jamaluddin Jamaluddin Khairunnisa, Afifah Khuzaimah, Anna Madao, Tri Utari Made Sudarma Mansur, Marini Amalia Mapparessa, Nurlaela Masni Masni Masruddin Masturina, Masruroh Luthfiah Mile, Yuldi Muhammad Ansar Muhammad Ansar, Muhammad Muhammad Darma Halwi Muhammad Din Muhammad Ikbal Abdulllah Muhammad Ilham Pakawaru Muhammad Natsir Muhammad Rachmat Muhammad Ridwan Nasir Muliati Muliati Muliati Muliati, Muliati Mulya Salsabila, Nada Mustamin Aras Muthiah Nurul Atikah N.S, Jurana Nasrah Ngkolu, Emilia Margaretha Ni Made Suwitri PARWATI Nina Yusnita Yamin Novita Muliyani Djalil NOVITA, Nur Indah Dwi Nur Alimin Azis Nurdin, Jurana Nurhaedar Jafar Nurhayati Haris Nurlaela Mapparessa Nurleli, Nurleli Onetusfifsi Putra Parwati, Ni Made Suwitri Prayekti, Ita Sajek Putri, Mega Mas Rahma, Elita Razak Thaha, Abdul Ridwan , Ridwan Ridwan Ridwan, Ridwan Riskyani, Shanti Rosidi Rosidi Rozak, Rama Wijaya Abdul Saleh, Fadli Moh. Samir, Yulia Gita Sampeangin, Henrick Selmita Paranoan Septiani, Delia Shabrina, Nur Rahma Stesya Orhizha Anandita Sugianto Sulastri, Dwi Teungku Nih Farisni Thaha, Abd.Razak Thahir, Andi Imam Arundhana Totanan, Chalarce Ulfah Najamuddin Usman, Faisayanti Uwete, Andini Veni Hadju Yaksan, Citrakesumasari Yarmaliza, Yarmaliza Yatti Sugiarti, Yatti Yessi Kurniati, Yessi Yunia, Latifah Sukmawati