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All Journal Jingler: Jurnal Teknik Pengolahan Pertanian Atestasi : Jurnal Ilmiah Akuntansi
Leni Saleh
Universitas Lakidende Unaaha
Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Social Sciences

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Effect of Knowledge and Locus Of Control on Intellectual Capital and Quality of Financial Reports Salmiyah Thaha; Irdawati Irdawati; Hariyanti Hariyanti; Leni Saleh; Hardiyono Hardiyono
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2022): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v5i1.368

Abstract

This study aims to determine the effect of knowledge and locus of control on intellectual capital and its impact on the Quality of Financial Reports at PT. State Electricity Company (PLN) for Wajo, Bone, and Pare-Pare regions. The data in this study were obtained from each manager of PT. PLN (Persero) in Wajo, Bone and Pare-Pare areas. In this study, we used primary data by giving questionnaires/question sheets directly to 36 respondents. The data analysis method used is Structural Equation Model (SEM) analysis using Smart-PLS. The results showed that the knowledge variable had a positive effect on intellectual capital and the quality of accounting information reporting, and locus of control had a negative and significant impact on intellectual capital and the quality of accounting information reporting. The knowledge variable positively and significantly affects the quality of Financial Reports through intellectual capital. In contrast, locus of control significantly negatively affects the quality of Financial Reports through intellectual capital. The results of this study are used as information and input for company leaders in the context of making decisions and policies according to the quality of accounting information reporting. The results of this study can also be used for other researchers and parties who need it as a source of reference and information that can later be used for further research.
Analisis Hubungan Pengetahuan dan Keterampilan Petani Nilam di Desa Uete Kecamatan Uluiwoi Kabupaten Kolaka Timur Said Said; Leni Saleh; Sarty Syarbiah; Endang Sumiratin
JINGLER : Jurnal Teknik Pengolahan Pertanian Vol. 3 No. 1 (2025): Juni : JINGLER : Jurnal Teknik Pengolahan Pertanian
Publisher : Politeknik Kampar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59061/jingler.v3i1.1154

Abstract

This study aims to analyze the relationship between the knowledge and skills of farmers in cultivating patchouli in Uete Village, Uluiwoi District, East Kolaka Regency. The sample size used in this study is 23 patchouli farmers. The method used to obtain the necessary data and information is a questionnaire (survey) distributed to the respondents. The scoring technique used in the questionnaire is the Likert scale with three measurement levels to assess the knowledge and skills of the farmers. The Likert scale used in this study allows the researcher to evaluate the extent to which farmers possess the knowledge and skills needed in patchouli farming. The collected data was then analyzed using the Rank Spearman statistical technique to examine the relationship between the farmers' knowledge and the skills they possess. This technique was chosen because it can measure the relationship between two variables that do not need to be normally distributed and are related. The results show that the farmers' knowledge in patchouli farming can be categorized as high, with a percentage of 73.91%. This indicates that the majority of farmers have a good understanding of how to cultivate patchouli, including the techniques needed to improve patchouli yields. Furthermore, the farmers' skill level is also categorized as skilled, with a percentage of 73.18%. This means that most farmers have the necessary skills to manage patchouli farming effectively. Based on these results, it can be concluded that the knowledge and skills of farmers in Uete Village, Uluiwoi District, East Kolaka Regency are in the high category. Good knowledge positively impacts farmers' skills in patchouli farming, indicating that increasing knowledge can contribute to improving skills. Therefore, the development of better training and education for farmers is crucial to enhancing productivity and the sustainability of patchouli farming in the region.
Analisis Data Penerimaan, Biaya, dan Pendapatan Usahatani Padi Sawah di Desa Matahori Kecamatan Padangguni Kabupaten Konawe Jumran Jumran; Sarty Syarbiah; Leni Saleh; Tauwi Tauwi
JINGLER : Jurnal Teknik Pengolahan Pertanian Vol. 3 No. 1 (2025): Juni : JINGLER : Jurnal Teknik Pengolahan Pertanian
Publisher : Politeknik Kampar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59061/jingler.v3i1.1155

Abstract

This study aims to analyze the income from rice farming in the rice fields of Matahori Village, Padangguni Subdistrict, Konawe Regency. The sample used in this study consists of 20 farmers, selected through a census. This research is descriptive quantitative in nature, focusing on the analysis of data regarding revenue, costs, and income from rice farming in Matahori Village. The analytical tool used in this study is income analysis, which calculates the difference between the revenue earned by farmers and the costs incurred during the production process. The results of the study show that the total income from rice farming in Matahori Village amounts to IDR 672,232,000. The average income per farmer is IDR 33,611,600. This significant income indicates that rice farming in Padangguni Subdistrict has good economic potential for the local community. It shows that rice farming can make an important contribution to improving the economy, especially for farmers who manage their land well. However, the study also identifies several costs that farmers must incur, such as the costs of purchasing seeds, fertilizer, pesticides, and labor. These costs certainly affect the total income received by farmers. Nevertheless, the income derived from rice farming still shows a profitable potential for farmers, given the high income generated. Overall, the results of this study indicate that rice farming in Matahori Village, Padangguni Subdistrict, makes a significant contribution to the local economy. With proper management, rice farming has the potential to continue growing and providing greater welfare for farmers. Success in managing this agricultural business can serve as an example for other areas in improving the economy based on agriculture.
Co-Authors Endang Sumiratin Hardiyono Hariyanti Hariyanti Irdawati Irdawati Jumran Jumran Said Said Sarty Syarbiah Tauwi Tauwi Thaha, Salmiyah