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Examining The Financial Returns Of CSR In The Palm Oil Sector : Insights From a Systematic Literature Review Yuhendra, Alfis; Atikah, Qhisthina; Yusdiana, Yusdiana; Juliaviani, Noratun; Zaputra, Aris
Jurnal Agrisep Vol 26, No 1 (2025): Volume 26 Nomor 1 Juni 2025
Publisher : Program Studi Agribisnis, Fakultas Pertanian, Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17969/agrisep.v26i1.45246

Abstract

The palm oil industry plays a crucial role in the global economy but faces complex environmental and social challenges. This study aims to analyze how Corporate Social Responsibility (CSR) practices contribute to the financial performance of palm oil companies, particularly in terms of profitability, financial risk management, and operational efficiency. Using the Systematic Literature Review (SLR) method and data analysis supported by Atlas.ti software, this research reviewed 20 peer-reviewed articles published between 2019 and 2024. The findings reveal that sustainability-oriented CSR consistently improves operational efficiency, especially through better resource management and adherence to industry standards. Moreover, CSR plays a role in reducing financial risks, primarily by enhancing investor trust and regulatory stability. However, while there are signs of a connection between CSR and profitability, this relationship remains limited in the reviewed literature, indicating the need for more strategic integration of CSR into core business operations. These results affirm that CSR is not merely a form of social responsibility, but a strategic instrument to strengthen competitiveness, resilience, and long-term performance in the palm oil industry amid growing global sustainability pressures.
ANALISIS NILAI TAMBAH PADA PRODUK UBI KAYU DI KECAMATAN SIMPANG KIRI KOTA SUBULUSSALAM Atikah, Qhisthina; Bagio, Bagio; Qalsum, Ummy; Ariska, Nana
WIRATANI Vol 8, No 1 (2025): Juni 2025
Publisher : Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/wiratani.v8i1.533

Abstract

REVIEW OF LOGISTICS SYSTEM FOR DEVELOPMENT OF LEADING COMMODITY AGROINDUSTRY TO SUPPORT SPECIAL ECONOMIC ZONES (SEZS) IN ACEH PROVINCE Ramayana; Romano; Qhisthina Atikah
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 5 (2025): 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.v5i5.3796

Abstract

Agro-industry development is one of the priorities of Aceh's economic development which is based on increasing agricultural sector production as a source of raw materials for industry. The Aceh government has established the development of special economic zones as one of the strategic steps for economic development. This study aims to analyze the logistics system to support the development of the Aceh Special Economic Zone agroindustry in Lhokseumawe and its surroundings. This study uses a survey method by collecting data from various sources that will play a role in the development of agro-industry in this area. The input-output analysis model is used to see the role of each subsector in supporting agro-industry in the region. The research results show that the plantation sector is one of the providers of agro-industrial raw materials that still has the greatest opportunities with a raw material availability coefficient of between 111 and 239 percent. The main plantation commodities as raw materials are coconut, palm oil, coffee, and cocoa. The logistics index of raw material availability is 28 percent. Therefore, the Aceh Government prioritizes agro-industry based on the potential availability of agro-industry raw materials.
Pemberdayaan Masyarakat Desa Ie Itam Baroh Melalui Ketahanan Pangan Dalam Mendukung Pembangunan Berkelanjutan Handayani, Sri; Yeni Roslita; Qhisthina Atikah; Mardiah; Fedra Muchtar; Ari Orizal; Anisa Demi Narwanja; Rahmita; Mega Yutamy; Muhaimin Adelio Sachi; Deli Sarnidawati
Aksi Kita: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 5 (2025): OKTOBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/d4m8sy17

Abstract

Pemberdayaan masyarakat desa merupakan salah satu strategi penting dalam menujukan pembangunan berkelanjutan. Desa Ie Itam Baroh memiliki potensi pertanian yang dapat dikembangkan untuk memperkuat ketahanan pangan, namun pemanfaatannya masih terbatas hal ini ditunjukan dengan kurangnya  minat masyarakatnya  dalam mengelola  lahan kosong untuk di tanami dengan sayur sayuran sebagai salah satu upaya dalam mendorong ketahanan pangan gampong setempat. Kegiatan pengabdian ini bertujuan untuk menganalisis potensi lokal, serta dampak program ketahanan pangan terhadap kesejahtraan masyarakat. Metode yang digunakan adalah pendekatan partisipatif dengan teknik participatory action research (PAR). Keterlibatan aktif masyarakat, terutama dari kelompok masyarakat khususnya petani, mendorong peningkatan produksi pangan rumah tangga, mengurangi pengeluaran bulanan, dan memperkuat kemandirian pangan. Hasilnya menunjukkan bahwa di Desa Ie Itam Baroh sudah mulai melakukan proses penanaman sayuran seperti kangkung (Ipomoea aquatica), bayam (Amaranthus spp), sereh (Cymbopogon citratus), dan ubi kayu (Manihot esculenta) dimana sebanyak 14 kepala keluarga telah melakukannya dari 171 kepala keluarga. Kegiatan ini memberikan manfaat positif bagi ketahanan pangan. Kegiatan ini mampu meningkatkan ketersediaan makanan, mengurangi ketergantungan pada pasokan dari luar, serta memperkuat kemampuan masyarakat desa dalam memenuhi kebutuhan pangan harian. Kegiatan tersebut tidak hanya memastikan produksi pangan tetap berjalan lancar, tetapi juga bisa menjadi contoh bagi desa-desa lain dalam menciptakan ketahanan pangan yang didukung oleh masyarakat setempat
IMPROVING THE QUALITY OF OIL PALM CULTIVATION WITH GOOD AGRICULTURAL PRACTICES (GAP) AND GOOD HANDLING PRACTICES (GHP) FOR SUPPORTING ISPO IN KUALA PESISIR DISTRICT NAGAN RAYA REGENCY Aswin Nasution; Abdul Latif; Bagio; Muhammad Jalil; Qhisthina Atikah; Sri Handayani; Akhmad Baihaqi; Rusdi Faizin
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 4 No. 3 (2024): November 2024 - February 2025
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/irpitage.v4i3.2090

Abstract

Nagan Raya District, with an area of 52,228 hectares of oil palm plantation with CPO production of 98,620 tons in 2023 (Plantation Office of Nagan Raya District, 2023). These plantations are managed by large companies and smallholders who are members of cooperatives or farmer groups, making it the main economic sector in the area. The development of Nagan Raya's oil palm plantations, continues to increase thanks to the replanting program conducted by the government and the private sector to replace old plants with superior seedlings that are more productive and disease-resistant. The implementation of better agricultural practices, such as Good Agricultural Practices (GAP) and Good Handling Practices (GHP), also plays an important role in improving productivity and crop quality. The training was conducted over two days, on September 10-11, 2024, at the Kuala Pesisir sub-district Vocational Training Center (BLK). The training method included detailed material explanations and discussion sessions. The materials were delivered systematically using real-life examples to facilitate participants' understanding. GAP and GHP training is necessary for farmers in Kuala Pesisir sub-district to improve the productivity and quality of fresh fruit bunches (FFB) and to preserve the environment. The training supports compliance with certification standards such as the Indonesian Sustainable Palm Oil (ISPO), which opens access to global markets and increases the competitiveness of Indonesian palm oil products. The training ensures that all palm oil businesses meet permitted agricultural standards, including sustainable cultivation practices and good environmental management. So that palm oil products are recognized as sustainable and environmentally friendly products in accordance with ISPO standards. In addition, improving the welfare of oil palm farmers will support them in better providing for their families. Prosperous farmers are not only able to fulfill their daily needs but also contribute to the region and country.
ANALYSIS OF CASH FLOW STATEMENTS TO ASSESS FINANCIAL PERFORMANCE IN TELECOMMUNICATIONS COMPANIES ON THE INDONESIA STOCK EXCHANGE Qhisthina Atikah; Ade Dhitta Vianda; Ratna Sari Siregar; Abdur Rasyid Zasri; Ulya Liana
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 2 No. 10 (2023): SEPTEMBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v2i10.271

Abstract

Companies must observe and analyze company performance in order to survive, one of which is by analyzing financial performance from the financial side of the financial statements. One way to measure a company's performance level is to use a cash flow statement. Research on the performance of a company can be done by analyzing two aspects, namely financial performance and non-financial performance. Financial performance can be seen through financial report data. This study aims to determine the financial performance of telecommunications companies using cash flow statements. The analytical method used in this research is descriptive qualitative. The results of this study state that the average with the highest turnover rate from the results of the calculation of all cash flow statement ratios is PT. Telekomunikasi Indonesia Tbk (TLKM), where this can be seen from all the results of the calculation of the ratio of cash flow statements which are shown through the turnover results and percentages from PT. Telekomunikasi Indonesia Tbk (TLKM). Improving the company improves company performance by reducing the amount of debt and increasing operating cash flow.
INFLUENCE PROFITABILITY AND LIQUIDITY ON SHARE RETURN AT PT INDOFOOD SUKSES MAKMUR Tbk WHICH ARE LISTED ON THE INDONESIA STOCK EXCHANGE Durrah Safira; Ifvac Vara Azzerah; Riska Munanda; Nur Azizah; Qhisthina Atikah
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 2 No. 10 (2023): SEPTEMBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v2i10.272

Abstract

This descriptive qualitative research aims to examine the effect of profitability and liquidity on stock returns at PT Indofood Sukses Makmur Tbk which is listed on the Indonesia Stock Exchange (IDX) in the 2019-2023 period. The variables studied include liquidity, profitability, and stock returns. This study uses a qualitative approach by collecting and analyzing secondary data, including company financial statements and other public information. The analysis was carried out by describing and interpreting the data obtained. The results of this study are expected to provide a deeper understanding of the relationship between liquidity, profitability and stock returns at PT Indofood Sukses Makmur Tbk. These findings will be useful to investors, financial analysts, and enterprise management in making smarter investment decisions. In addition, this research can also contribute to the development of knowledge in the field of financial analysis and corporate financial management. Thus, this research is expected to provide new insights and better understanding regarding the factors that influence stock returns in companies listed on the IDX.
ANALYSIS OF FACTORS AFFECTING THE LEVEL OF HARVEST PREMIUMS ON OIL PALM HARVEST EMPLOYEES PT. AGRO SINERGI NUSANTARA BATEE PUTEH PLANTATION AFDELING I Dodi Setiawan; Bagio; Teuku Athaillah; Qhisthina Atikah; Safrika
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 2 No. 11 (2023): OCTOBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v2i11.273

Abstract

Oil palm (Elaeis guineensis Jacq.) is an oil-producing plantation crop that is a source of non-oil and gas foreign exchange in Indonesia This research was conducted in October-November 2022, the location of this research was carried out in the Batee Puteh plantation, Afdeling 1, West Aceh Regency. The data used in this study used primary data and secondary data. The sampling technique in this study used the saturated sampling method, which is a sampling technique when all populations are used as samples. The results of the data questionnaire were first carried out Validity Test, Normality Test and Multicollinearity Test. The analysis used in this research is multiple linear regression analysis to determine the relationship and influence of harvest premiums (Y) on work quality (X1), work quantity (X2), and attendance (X3). The results showed that the factors that influence the harvest premium on PT ASN oil palm harvest employees based on the t test table 0.05 (1.692) showed an influence on the variable X1 work quantity, X2 work quality where t count was smaller than the table. While the X3 attendance variable does not show an influence where t count is greater than t table. Based on the regression output, the R2 value is 0.622, meaning that the effect of the harvest premium can be explained well through the regression model built in this research by 62.2%.
ECONOMIC POTENTIAL OF MAIZE (ZEA MAYS L) FARMING IN KOTA BAHAGIA SUB-DISTRICT, SOUTH ACEH DISTRICT Qhisthina Atikah; Bagio; Nurlaili; Safrika; Abdul Muzammil
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 1 (2024): DECEMBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i1.652

Abstract

The government prioritizes increasing the production of rice and maize as staples and raw materials for the animal feed industry. Maize (Zea Mays L.), the second major source of carbohydrates after rice, continues to increase in use as food and animal feed in Indonesia. Increased maize production is needed through land expansion and increased productivity to meet growing market demand. The research was conducted in Kota Bahagia Subdistrict, South Aceh District, the research began in August to September 2023 with a population of 1,450 farmers, with a sample of 94 corn farmers in Kota Bahagia Subdistrict, South Aceh. The results showed that the average income of maize farmers was IDR 17,758,435.36 per growing season, which is above the local poverty line. Revenue Cost Ratio (R/C Ratio) and Return on Investment (ROI) analysis amounted to 2.36 and 135.60%, respectively, indicating efficient use of capital and significant profits. The Break Even Point (BEP) of production and selling price of 3,274.08 kg per period and IDR 1,697.80 per kg indicate that the farm is profitable.
Analisis Strategi Pemasaran Pada Agroindustri Kopi Arabika CV. Oro Kopi Gayo di Kabupaten Aceh Tengah Baihaqi, Akhmad; Wasniar, Widia; Hakim, Lukman; Atikah, Qhisthina
Jurnal Agrisep Vol 25, No 2 (2024): Volume 25 Nomor 2 Desember 2024
Publisher : Program Studi Agribisnis, Fakultas Pertanian, Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17969/agrisep.v25i2.44236

Abstract

Potensi kopi di Provinsi Aceh mendorong berkembangnya agroindustri pengolahan kopi, baik dalam skala kecil maupun besar, untuk memanfaatkan peluang ekonomi. Salah satu agroindustri kopi di Provinsi Aceh adalah CV. Oro Kopi Gayo, yang didirikan pada Oktober 2013 di Kecamatan Bebesen, Kabupaten Aceh Tengah. CV. Oro Kopi Gayo memasarkan dua jenis produk, yaitu Green Bean yang diekspor ke pasar internasional dan kopi bubuk yang dipasarkan di dalam negeri. Penelitian ini dilaksanakan di CV. Oro Kopi Gayo yang berlokasi di Kampung Mongan, Kecamatan Bebesen, Kabupaten Aceh Tengah. Analisis data dilakukan secara kualitatif dan kuantitatif menggunakan metode IFE (Internal Factor Evaluation) dan EFE (External Factor Evaluation), serta analisis SWOT (Strengths, Weaknesses, Opportunities, Threats). Berdasarkan hasil pembobotan dan peringkat total skor pada IFE dan EFE yang kemudian dipetakan pada Matriks IE, menunjukkan bahwa posisi industri CV. Oro Kopi Gayo berada pada Divisi Sel I. Dalam kondisi ini, Oro Kopi dapat dikelola dengan strategi pertumbuhan dan pengembangan (growth and build). Strategi yang sesuai adalah strategi intensif yang mencakup pengembangan pasar dan produk. Beberapa alternatif Strategi S-O antara lain: 1) Mempertahankan kualitas fisik dan cita rasa produk kopi sesuai SNI dan standar internasional; 2) Meningkatkan sumber daya manusia dan menjalin kerja sama dengan pemerintah; 3) Melakukan quality control (ICS) yang sesuai dengan perusahaan. Sedangkan alternatif Strategi S-T antara lain: 1) Memperluas pemasaran produk; 2) Menjaga kerja sama dan hubungan baik dengan pemasok bahan baku.