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All Journal AGRITEPA: Jurnal Ilmu dan Teknologi Pertanian SENTRI: Jurnal Riset Ilmiah
Aris Sugiarto
Universitas Teknologi Sumbawa
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology

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Fattening Management Of Skinny Bali Catle Variety (Bos Sondaicus) By Utilization Of Agricultural Waste And Local Plant In Sumbawa Aris Sugiarto; Mega Trishuta Pathiassana; Ahmad Yamin
AGRITEPA: Jurnal Ilmu dan Teknologi Pertanian Vol 9 No 1 (2022)
Publisher : UNIVED Press, Dehasen University Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/agritepa.v9i1.1894

Abstract

Sumbawa is one area that has the potential to be developed as a center for beef cattle production which is quite competitive in Indonesia. The proportion of cattle in Sumbawa itself is around 21% which is generally dominated by the Bali cattle variety (Bos sondaicus). Therefore, a business that has great potential to support this goal is cattle fattening. Unfortunately, one of the main problems encountered in fattening cattle is the cost of feed. Thus, the management of Bali cattle fattening that utilizes agricultural waste for the manufacture of feed is urgently needed. In addition, the management of fattening cattle must also be complemented by other components, such as the manufacture of medicines to treat diseases of underweight Bali cattle using local plants, the process of bathing, drying, and monitoring the cattle to be fattened. From the research and observations conducted, it is known that the time needed to get the cow display condition with ideal characteristics and optimal weight in the fattening process is 3 months. During this time, the selling price of lean fattened cows increased by about 2-2.3 times. It can be concluded, that the fattening management of lean Bali cattle carried out in Pungka Village, Unter Iwes District, Sumbawa Regency is quite profitable. In addition, this can also be used as part of community waste management that is integrated with community livestock business.
Pengaruh Penerapan Akuntansi Biaya dan Sistem Pengendalian Internal terhadap Kinerja Keuangan UMKM dengan Komitmen Manajemen sebagai Variabel Moderasi di Kabupaten Sumbawa Sriyatun; Aris Sugiarto
SENTRI: Jurnal Riset Ilmiah Vol. 4 No. 12 (2025): SENTRI : Jurnal Riset Ilmiah, Desember 2025
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v4i12.7210

Abstract

This study examines the effect of cost accounting implementation and internal control systems on the financial performance of Micro, Small, and Medium Enterprises (MSMEs) with management commitment as a moderating variable in Sumbawa Regency. Grounded in contingency theory and agency theory, this research employs a quantitative explanatory cross-sectional design using Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS 4. Data were collected from 100 MSME owners/managers through structured questionnaires based on Slovin's formula from a population of 1,359 MSMEs. The measurement model confirmed convergent validity (AVE > 0.50), discriminant validity (HTMT < 0.90), and internal consistency (Cronbach's alpha > 0.85). Structural model assessment with 5,000 bootstrap subsamples reveals that cost accounting implementation significantly and positively affects MSME financial performance (β = 0.387; p < 0.001), and internal control systems exert a positive and significant influence on financial performance (β = 0.342; p < 0.001). Crucially, management commitment significantly moderates both relationships: it strengthens the effect of cost accounting on financial performance (β = 0.198; p = 0.004) and amplifies the impact of internal control systems on financial performance (β = 0.167; p = 0.012). The model explains 63.8% of the variance in financial performance (R² = 0.638) with strong predictive relevance (Q²predict = 0.597). These findings underscore the necessity of integrating formal accounting practices and internal controls with strong managerial commitment to optimize MSME financial outcomes in emerging regional economies.
Co-Authors Ahmad Yamin Mega Trishuta Pathiassana Sriyatun