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All Journal Jurnal Akuntansi dan Pajak AGRISAINTIFIKA Jurnal Ilmu-ilmu Pertanian Jurnal Pertanian Agros Jurnal Agroplasma Best Journal (Biology Education, Sains and Technology) International Journal of Economics Development Research (IJEDR) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Agro Estate Lumbung Inovasi: Jurnal Pengabdian Kepada Masyarakat Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Digital Transformation Technology (Digitech) Sewagati: Jurnal Pengabdian Masyarakat Indonesia International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) International Journal of Health, Engineering and Technology Jurnal Riset Akuntansi Jurnal Agro Estate Akuntansi: Jurnal Riset Ilmu Akuntansi ALKHIDMAH: Jurnal Pengabdian dan Kemitraan Masyarakat
Tifany Zia Aznur
Institut Teknologi Sawit Indonesia
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ANALYSIS OF MARKETING OF INDEPENDENT FARMERS' FRUIT FRUIT IN DOLOK MERAWAN VILLAGE DOLOK MERAWAN DISTRICT, SERDANG BEDAGAI REGENCY Winni Rachel joys Situmeang; Delyana R Pulungan; Tifany Zia Aznur
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 7 (2026): JUNE
Publisher : RADJA PUBLIKA

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Abstract

This study aims to analyze the institutions, functions, and efficiency of marketing of Fresh Fruit Bunches (FFB) of oil palm by independent smallholders in Dolok Merawan Village, Dolok Merawan District, Serdang Bedagai Regency. The study was conducted in 2026 using quantitative and qualitative descriptive methods. The sample consisted of 33 independent smallholders selected using the simple random sampling method , while the marketing institutions were determined using the snowball sampling technique. The analysis was carried out through the identification of marketing channels, marketing functions, marketing margins, farmer's share , and the ratio of profit to marketing costs. The results showed that there were two marketing channels, namely Channel I (Farmers–Wholesalers/RAM–PKS) used by 12.12% of farmers and Channel II (Farmers–Collectors–Wholesalers/RAM–PKS) used by 87.88% of farmers. The marketing institutions involved included collectors and wholesalers (RAM) who carry out exchange, physical, and facility functions. Channel I has a lower marketing margin (Rp350/kg) compared to Channel II (Rp615/kg), and a higher farmer's share , at 89.55% compared to 81.64%. The profit-to-market cost ratio in Channel I reaches 288.89%, while in Channel II it is 65.63% for collectors and 288.89% for wholesalers. Thus, Channel I is a more efficient marketing channel because it provides a larger share of the price to farmers.
Analysis Of The Marketing Channel Efficiency Of Fresh Fruit Bunches (FFB) Among Smallholder Farmers In Gunung Ambat Village, Sei Bingai District, Langkat Regency Yudha Nugraha Pane; Tifany Zia Aznur
International Journal of Health Engineering and Technology Vol. 5 No. 2 (2026): Vol 5. No. 2 JULY 2026
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijhet.v5i2.1052

Abstract

This study aimed to analyze the marketing channels of fresh fruit bunches (FFB) of oil palm (Elaeis guineensis Jacq.) in Gunung Ambat Village, Sei Bingai District, Langkat Regency, and analyze the marketing efficiency of fresh fruit bunches (FFB) of oil palm in Gunung Ambat Village, Sei Bingai District, Langkat Regency. The research was conducted in Gunung Ambat Village using a purposive method for site selection. A total of 42 oil palm farmers were selected as respondents using the simple random sampling method. The data were analyzed using descriptive and quantitative approaches, including marketing channel analysis, marketing margin, Farmer’s Share, marketing efficiency, and the cost-benefit ratio. The results showed that there were two marketing channels, namely Channel I (Farmers → Collecting Traders → PT Putra Grup Agribisnis) and Channel II (Farmers → PT Putra Grup Agribisnis). A total of 32 farmers (76.19%) used Channel I, while 10 farmers (23.81%) used Channel II. The marketing margin in Channel I was IDR 200/kg, whereas Channel II had a marketing margin of IDR 0/kg. The Farmer’s Share values were 93.33% for Channel I and 100% for Channel II. The marketing efficiency values were 4.17% for Channel I and 3.00% for Channel II, indicating that both channels were efficient because their efficiency values were below 50%. The cost-benefit ratio in Channel I was 0.60, whereas the ratio for Channel II was not calculated because farmers sold FFB directly to PT Putra Grup Agribisnis without any marketing intermediary. Based on the overall analysis, Channel II was found to be the more efficient marketing channel due to its shorter marketing chain, lower marketing margin, and higher Farmer’s Share.
Analisis Harga Pokok Produksi CPO terhadap Penentuan Harga Jual di PT. Perkebunan Nusantara IV Regional II Nur Halisah; Tifany Zia Aznur; Dina Arfianti Saragih
Jurnal Riset Akuntansi Vol. 4 No. 3 (2026): August: Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i3.4024

Abstract

The palm oil industry is a strategic commodity that contributes significantly to Indonesia's foreign exchange. Determining the correct and competitive selling price of Crude Palm Oil (CPO) depends heavily on the accuracy of calculating the cost of goods sold (COGS). Errors in calculating COGS can result in the selling price being too low, thus causing losses to the company, or too high, thus reducing competitiveness in the market. This study aims to determine the amount of CPO production cost and the profit obtained by PT. Perkebunan Nusantara IV Regional II based on the selling price achieved in 2024. This study uses a descriptive quantitative approach with a method of collecting production costs using process costing and a method of determining COGS using full costing which includes raw material costs, direct labor costs, and fixed and variable factory overhead costs. The data used are secondary data obtained from the company's 2024 financial statements. The results show that the total production cost is IDR 2,925,998,297,226 with a total production of 661,904,862 kg of CPO, resulting in a COGS of IDR 4,420.57/kg. With an average selling price of Rp12,722,337/kg, the company's total revenue reached Rp8,420,976,716,302 and a profit of Rp5,494,978,419,076 per year. The results of this study indicate that the accurate application of the full costing method can be used as a basis for determining optimal selling prices and increasing company profitability.
Pengaruh Fasilitas Kerja terhadap Kinerja Karyawan Panen Kelapa Sawit di Kebun Mayang PTPN IV Rico Rapa Rendy; Tifany Zia Aznur; Delyana Rahmawany Pulungan
Jurnal Riset Akuntansi Vol. 4 No. 3 (2026): August: Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i3.4025

Abstract

This study aims to determine the effect of work facilities on the performance of oil palm harvesting employees at PT Perkebunan Nusantara IV Kebun Mayang. This study uses a quantitative descriptive method. Data were obtained through observation, interviews, documentation, and distribution of questionnaires to harvesting employees. The study population was 116 people with a sample of 54 respondents determined using probability sampling techniques with a simple random sampling method. Data analysis was carried out using validity tests, reliability tests, simple linear regression analysis, partial tests (t-tests), and coefficients of determination (R²). The results showed that work facilities had a positive and significant effect on the performance of harvesting employees. The simple linear regression equation obtained was Y = 2.213 + 0.892X. The results of the partial test showed a calculated t value of 12.755 greater than the t table of 2.006 with a significance level of 0.000 <0.05. The coefficient of determination (R²) of 0.758 indicates that work facilities have a 75.8% influence on harvest employee performance, while the remaining 24.2% is influenced by other factors outside the study. Therefore, the better the work facilities provided by the company, the greater the performance of harvest employees in achieving the company's production targets.
THE INFLUENCE OF SELLING PRICE AND PRODUCTIVITY COCONUT PALM OIL TO WELFARE FARMERS IN RUMAH GALUH VILLAGE , SEI BINGAI DISTRICT , NORTH SUMATRA Bintang Gidel Simanjuntak; Tifany Zia Aznur; Delyana Rahmawant Pulungan
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 9 (2026): AUGUST
Publisher : RADJA PUBLIKA

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Abstract

This study aims to analyze the effects of palm oil prices and productivity on the welfare of palm oil farmers in Rumah Galuh Village, Sei Bingai District, Langkat Regency, North Sumatra. A quantitative approach was employed with 60 respondents selected using simple random sampling. Data were collected through questionnaires and secondary sources. Data analysis was conducted using IBM SPSS Statistics 25, including validity, reliability, classical assumption, multiple linear regression, t-test, F-test, and coefficient of determination (R²). The results show that palm oil prices have a positive and significant effect on farmer welfare (t = 5.989; p = 0.000), while productivity also has a positive and significant effect (t = 3.403; p = 0.001). Simultaneously, both variables significantly affect farmer welfare (F = 75.571; p = 0.000). The R² value of 0.726 indicates that 72.6% of the variation in farmer welfare is explained by palm oil prices and productivity, while 27.4% is influenced by other factors.
Analisis Harga Pokok Produksi Tandan Buah Segar (TBS) pada Kebun Pengarungan PT.Asam Jawa Kabupaten Labuhanbatu Selatan Restu Hasibuan; Febriana Roosmawati; Tifany Zia Aznur
Akuntansi Vol. 5 No. 2 (2026): Juni: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i2.3273

Abstract

The Cost of Goods Sold (COGS) of Fresh Fruit Bunches (FFB) at the Pengarungan Plantation of PT. Asam Jawa, South Labuhanbatu Regency in 2022–2024. This study was conducted to determine the components of production costs, the total cost of production, and the comparison between the Work Plan and Budget (RKAP) and the realization of FFB production costs. The research method used is a qualitative descriptive method with data collection through observation, interviews, documentation, and company report data. The data used are primary and secondary data including the RKAP report, realized production costs, and FFB production data for 2022–2024. The results show that the components of production costs consist of direct costs, namely maintenance costs, fertilization costs, and harvesting costs, as well as indirect costs, namely administrative and general costs, asset maintenance costs, and fixed asset costs. Total production costs in 2022 were Rp35,194,845,584, or 103.66% of the RKAP, in 2023 they were Rp37,332,867,348, or 92.52% of the RKAP, and in 2024 they were Rp37,271,435,376, or 89.66% of the RKAP. In general, the company has been able to achieve production cost efficiency, especially in fertilizer costs, harvest costs, and asset maintenance costs. However, wasteful costs were still found in certain components, requiring more optimal cost evaluation and control to continue to improve the company's efficiency and profitability.
Co-Authors Ade Junesa Adi Widjajanto Aldo Dana Asneri Ahmad Lubis Ananda Afriandi Ananda, Aulia Anas Josua Sihombing Anggun Riskananda Syahren Ardiansyah, Sukses Ardilla Asep Rahmat Hidayat Aulia Juanda Djaingsastro Bifrans Andre Batubara Bintang Gidel Simanjuntak Brefty Meysi Afrilia F Delyana R. Pulungan Delyana R. Pulungan Delyana Rahmawant Pulungan Dimas Napitupulu Dina Arfianti Saragih Dinni Saqina Dion Nantoyo Fadli A Lubis Fadli Akbar Lubis Fahmy Ibrahim Fahrizal Fahrizal Febriana Roosmawati Febriana Roosmawati Gamal, Syahrial Ginting, Henrico Guntoro Habib Prayitno Hafifuddin Hasfa Marpaung Hamid, Faris Hamzah Manurung Haru, Melvin Mangoloi Syaputra Hasibuan, M Fariz Afif Ibrahim, Fahmy Ifma Aulya Harahap Ika Ucha Pradifta R Ika Ucha Pradifta Rangkuti Ingrid Ovie Yosephine Jansardo Damanik Juhal Prayogie Junita Elisabeth Khairul Alfazar Khairul Fahmi Purba Khairul Imam Lendra Faqrurrowzi Mahyunis Makhrani S Ginting Makhrani Sari Ginting Manurung, Hamzah Manurung, Saroha Marpaung, Ozi Rizal Mega Fatimah Rosana Megawati Siahaan Muhammad Ari Nasution Mutiara Cahyani Najib, Zaki Abdullah Nur Halisah Nurhida Yani Lubis Nurkhotimah Sinaga Peavey Utomo Pulungan, Delyanti Azzumarito Purjianto Purjianto Putri, Nesti Helpitiana Raden Aris Sugianto Rafika Umami Rahmad Dian Rasyid, Mhd Andi Restu Hasibuan Reva Revanza Reza Ade Nugraha Rico Rapa Rendy Rina Maharany Ritna Wahyuni Sairul Hafiz Ikhwana Saputra, Ewin Sayyid Murtadhah Nst1 Silviani Sri Murti Tarigan Sri Wahyuni Sri Wahyuni Suhendri Suhendri Tanjung, Yulia Windi Tifany Aulia R Hasibuan Triansyah, Angga Tuty Ningsih Wahyudi Maherza Winni Rachel joys Situmeang Yasir, Amru Yudha Nugraha Pane