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All Journal Jurnal Pengabdian UNDIKMA Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) JURNAL PENGABDIAN MASYARAKAT AKADEMISI
Hafizhah Risnafitri
Universitas Teuku Umar
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Nursing Public Health Social Sciences Other

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EXPLORING CSR REPORTING PRACTICES AND STRATEGIC FUND ALLOCATION IN PALM OIL COMPANIES Dara Angreka Soufyan; Rimal Mahdani; Hafizhah Risnafitri; Abrar Amri; Dewi Maya Sari
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 4 No. 4 (2024): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v4i4.2390

Abstract

Corporate Social Responsibility (CSR) has become a mandatory practice for companies, including those in the palm oil industry, which plays a significant role in the global economy. However, inconsistent accounting treatments for CSR expenditures have raised challenges in achieving transparency and accountability. This study examines the variations in CSR accounting practices among palm oil companies listed on the Indonesia Stock Exchange and their implications for financial transparency, stakeholder trust, and corporate sustainability. The findings reveal that companies adopt diverse approaches to reporting CSR expenditures, treating them as operating expenses, tax-related costs, or long-term investments. While some companies integrate CSR into sustainability initiatives aligned with global standards like ISPO and RSPO, others treat CSR as a compliance obligation. This inconsistency underscores the absence of explicit accounting standards for CSR, creating challenges for investors, auditors, and policymakers in assessing the impact of CSR activities. This study highlights the need for harmonised regulations and standardised CSR reporting practices to enhance financial transparency and accountability. By addressing these gaps, companies can strengthen stakeholder trust, improve corporate reputation, and contribute to the long-term sustainability of the palm oil industry.
Penyuluhan Literasi Keuangan dalam Upaya Optimalisasi Pengelolaan Keuangan Petani di Desa Pegasing Aceh Tengah Hafizhah Risnafitri; Adella Yuana
JURNAL PENGABDIAN MASYARAKAT AKADEMISI Vol. 2 No. 3 (2024): Juli : JURNAL PENGABDIAN MASYARAKAT AKADEMISI
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jpma.v2i3.876

Abstract

Tingkat kesejahteraan petani masih rendah, terlihat dari rendahnya pendapatan dan ketidakpastian pendapatan yang diperoleh petani. Permasalahan keuangan timbul akibat dari tidak terencananya keuangan dengan baik. Tujuan kegiatan pengabdian ini memberikan penyuluhan terkait literasi keuangan pada para petani yang berada di Desa Pegasing Aceh Tengah. Metode pengabdian yaitu ceramah dan tanya jawab. Hasil kegiatan ini adalah meningkatkan pengetahuan dan wawasan petani terkait literasi keuangan yang akan berdampak positif bagi peningkatan kesejahteraan petani.
THE DYNAMICS OF PRODUCTION COSTS AND VARIANCE PERFORMANCE IN THE OIL PALM INDUSTRY IMPLICATIONS FOR OPERATIONAL SUSTAINABILITY Hamzah Manurung; Hafizhah Risnafitri; Erinka Ayu Pratiwi; Syifa Az Zahra Manurung
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 6 (2025): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i6.5022

Abstract

This research aims to calculate the Cost of Goods Manufactured (COGM) for Fresh Fruit Bunches (FFB) and analyze the components influencing cost variations at the Adolina Plantation, PT. Perkebunan Nusantara IV Regional II. The study specifically evaluates the gap between actual production costs and planned budgets to determine operational efficiency. A quantitative comparative method was employed, utilizing variance analysis to compare actual work realization against the Work Plan and Budget (RKAP) for the period 2022–2024. Production costs were categorized into direct costs (harvesting, maintenance, and fertilization) and indirect costs (salaries, administration, and depreciation). The results reveal that the average COGM at Adolina Afdeling IV was IDR 1,586 per kilogram. While total nominal production costs decreased following a reduction in operational area, the unit cost showed a constant upward trend—rising from IDR 1,489 in 2022 to IDR 1,648 in 2024. This increase was primarily driven by a sharper decline in production volume relative to cost reductions. Variance analysis identified favorable conditions in 2022 (5.14%) and 2023 (0.39%), whereas 2024 exhibited an unfavorable variance of -0.001% due to increased labor costs and delayed fertilization schedules caused by extreme weather. Despite fluctuations in production volume and climate-related challenges, the plantation maintained a healthy average profit margin of IDR 1,107 per kilogram. The study concludes that controlled cost management is essential to ensuring operational sustainability and economic value in the face of volatile agricultural productivity.
Financial Risk Mitigation for Gayo Coffee Processors : Interventions in Financial Management and Business Legal Hafizhah Risnafitri; Adella Yuana; Noer Octaviana Maliza; Rahma Aliya; Murlida Murlida; Dara Angreka Soufyan
Jurnal Pengabdian UNDIKMA Vol. 7 No. 1 (2026): February
Publisher : LPPM Universitas Pendidikan Mandalika (UNDIKMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/jpu.v7i1.18338

Abstract

This community service program aims to mitigate financial risks faced by Gayo Arabica coffee processors through interventions in financial management capacity building and the strengthening of business legality. The program was implemented using a three-stage approach consisting of socialization, hands-on assistance and practical training, and evaluation. A total of ten members of the partner group participated in the program, with activities focused on identifying operational costs, preparing simple financial statements, and drafting basic sales and purchase contracts. Data were analyzed using a mixed-methods approach, integrating quantitative and qualitative techniques to evaluate the program’s effectiveness. The results, evaluated through pre- and post-test assessments, indicate a significant increase in participants’ capacity. In the financial aspect, a paradigm shift was observed from a lack of cost awareness to improved cost consciousness, with 100% of participants demonstrating an understanding of the importance of financial record-keeping. In terms of business legality, all partners (100%), exceeding the initial target of 60%, were able to draft simple written sales contracts. Overall, the program effectively reduced financial risks by strengthening partners’ bargaining power, providing greater income certainty, and enhancing business professionalism through the application of structured financial management practices and formal legal contracts.
Co-Authors Abrar Amri Adella Yuana Dewi Maya Sari Erinka Ayu Pratiwi Hamzah Manurung Murlida Murlida Noer Octaviana Maliza Rahma Aliya Rimal Mahdani SOUFYAN, DARA ANGREKA Syifa Az Zahra Manurung