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INOVASI DAN DIVERSIFIKASI DANGKE SEBAGAI PANGAN LOKAL UNGGULAN BERBASIS PENGEMBANGAN EKONOMI KREATIF HULU-HILIR DI KELURAHAN MATARAN KECAMATAN ANGGERAJA KABUPATEN ENREKANG Ahmad Amir -; Samintang; Fakhiratunnisa Putri Oceani; Fadhilah Isnaeni; Munawwara Ildana; Marini Amalia Mansur; Sri Ulfa; Sarniati; Akbar Waddu; Abd. Gafur; Hartawan Ansar; Zalva Nur Afifah Tamsil; Salman Iskandar; Muh. Alfan Asmari; Muh Figri; Usman
Panrita Abdi - Jurnal Pengabdian pada Masyarakat Vol. 7 No. 3 (2023): Jurnal Panrita Abdi - Juli 2023
Publisher : LP2M Universitas Hasanuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20956/pa.v7i3.21809

Abstract

Dangke is one of the prima donna local foods typical of Enrekang Regency. However, as times progressed, breeders faced many obstacles, especially in Mataran Village, Anggeraja District, and Enrekang Regency. This is motivated by the management of livestock pens that have not been optimal, product diversification that has not been maximized, the lack of penetration of digital marketing-based marketing and financial records for Micro, Small, and Medium Enterprises, and the lack of close multi-sectoral collaboration with relevant stakeholders. Therefore, a massive and sustainable community empowerment program is needed for farmer groups, Farmer Business Groups (KUT), Housewives/PKK, and Youth Organizations in Mataran Village as a real effort to improve the community economy based on the creative economy from upstream to downstream. This service activity was carried out for approximately six months in Mataran Village with a blended system (offline and online). This community service activity concludes that the "Dangke Mataran" business group's target audience, breeders, housewives, and youth organizations, are very interested and motivated to implement a sustainable livestock system from upstream to downstream regarding cage management, sanitation, and feed. Livestock, product diversification, digital marketing-based product sales system, and MSME-scale financial management to increase their productivity while increasing the bargaining power of dangke as a local cheese in Enrekang. --- Dangke merupakan salah satu pangan lokal primadona khas Kabupaten Enrekang. Namun, seiring berkembangnya zaman, ada serangkaian hambatan yang dihadapi oleh peternak khususnya di Kelurahan Mataran, Kecamatan Anggeraja, Kabupaten Enrekang. Hal ini dilatarbelakangi oleh manajemen kandang ternak yang belum optimal, diversifikasi produk yang belum maksimal, kurangnya penetrasi pemasaran berbasis digital marketing dan pencatatan keuangan untuk Usaha Mikro, Kecil, dan Menengah, dan belum eratnya kerjasama multisektoral dengan stakeholder terkait. Oleh karena itu, diperlukan program community empowerment yang bersifat masif dan berkelanjutan bagi kelompok peternak, Kelompok Usaha Tani (KUT), Ibu Rumah Tangga, dan Karang Taruna di Kelurahan Mataran sebagai upaya riil dalam meningkatkan perekonomian masyarakat berbasis ekonomi kreatif dari hulu ke hilir. Kegiatan pengabdian ini dilaksanakan selama kurang lebih enam bulan di Kelurahan Mataran dengan sistem blended (luring dan daring). Kesimpulan dari kegiatan pengabdian ini adalah kelompok khalayak sasaran yang terdiri dari kelompok usaha “Dangke Mataran”, peternak, Ibu Rumah Tangga, dan karang taruna sangat berminat dan termotivasi untuk menerapkan sistem peternakan berkelanjutan dari hulu ke hilir baik dari aspek manajemen kandang, sanitasi, pakan ternak, diversifikasi produk, sistem penjualan produk berbasis digital marketing, pengelolaan keuangan berskala UMKM guna meningkatkan produktivitas mereka sekaligus menambah bargaining power dangke sebagai keju khas Enrekang.
H Pengaruh Profitabilitas, Pembayaran Dividen, Arus Kas Bebas, dan Leverage terhadap Manajemen Laba dengan Komisaris Independen sebagai Variabel Moderasi: Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019 Hartawan Ansar; Nurleni Nurleni; Haerial Haerial
Akrual: Jurnal Bisnis dan Akuntansi Kontemporer VOLUME 16 NOMOR 1, JANUARI 2023
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Hasanuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/akrual.v16i1.23540

Abstract

This research aimed to examine and analyze the effect profitability, dividend payments, free cash flow and leverage on the profit management with independent commissioner as the moderating variable. The sample collection method used purposive sampling used a purposive sampling method it obtained 136 companies sample as the research object. On the other hand, the analysis technique of this research used multiple linear regressions analysis and Moderated Regression Analyze (MRA). The result of multiple linear regressions this research found that profitability partially had significant effect on profit management. free cash flow partially had significant effect on profit management. dividend payments and leverage no significant effects on ptofit management. Furthermore, the result of MRA ( Moderated Regression Analyze) test concluded that independent commissioner was incapable to moderate the correlation between profitability and leverage on profit management. Keywords: profitability, dividend payment, free cash flow, and leverage, independent commissioner