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All Journal Journal Of Management, Economics, And Accounting Research Harmoni Economics: International Journal of Economics and Accounting
Vina Arnita
Universitas Pembangunan Panca Budi Medan
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Economic Valuation of Agricultural Productivity Enhancement through Digital-Based Resource Conservation Annisa Ilmi Faried; Vina Arnita; Nisa Ulzannah
Journal of Management, Economics, and Accounting Research Vol. 1 No. 1 (2025): November 2025
Publisher : CV. Raskha Media Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62712/jomear.v1i1.30

Abstract

The agricultural sector faces increasing pressure to enhance productivity while maintaining the sustainability of natural resources. Digital technologies offer significant opportunities to optimize resource use and support conservation-oriented farming systems, yet their economic value is often insufficiently quantified. This study examines the economic valuation of agricultural productivity enhancement through digital-based resource conservation. Using a conceptual–analytical approach supported by evidence from recent empirical studies, this paper integrates economic valuation frameworks with digital agriculture practices, including precision farming, data-driven resource management, and decision-support technologies. The analysis highlights how digital interventions generate direct financial benefits through productivity gains and cost efficiency, as well as indirect values related to ecosystem services, option values for future innovation, and social welfare improvements. The findings indicate that digital-based resource conservation contributes not only to higher agricultural output but also to long-term sustainability by reducing environmental degradation and enhancing adaptive capacity to climate change. This study provides a comprehensive valuation perspective that supports policy formulation and strategic investment in digital agriculture systems. The results underscore the importance of incorporating economic valuation into agricultural system planning to ensure balanced outcomes between productivity growth and resource conservation
Village Government Strategies For Sustainable Management Of Village Funds In Minta Kasih Village, Langkat Regency Sri Wahyuningsih; Vina Arnita
Harmoni Economics: International Journal of Economics and Accounting Vol. 2 No. 3 (2025): August: Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v2i3.321

Abstract

This study aims to analyze the government's strategy in Minta Kasih Village, Langkat Regency, in managing Village Funds sustainably. Village Fund management has tended to focus on physical development and administrative reporting, but has not fully considered social and environmental sustainability. This study used a qualitative narrative approach with data collection techniques through in-depth interviews, participatory observation, and documentation studies. The results indicate that the Village Fund planning and implementation strategy has been carried out in accordance with regulations and is based on deliberation. Programs implemented include the construction of drilled wells, alleyways, Family Empowerment and Welfare (PKK) activities, and training for village officials. However, community participation is still limited, village social institutions are not optimal, and environmental aspects have not been prioritized in village planning. Program evaluation also still focuses on administrative reporting, rather than on long-term impacts. To address these challenges, this study recommends five strategies: establishing a hamlet community forum, strengthening social institutions, implementing a household waste management program, utilizing land for educational green spaces, and developing digital village information media. By strengthening these strategies, it is hoped that Village Fund management can have a greater social, ecological, and sustainable impact. In addition, this study contributes theoretically by highlighting the importance of integrating participatory governance and environmental sustainability into rural development policies. Practically, it provides a reference for policymakers, village governments, and community organizations in formulating inclusive, transparent, and environmentally conscious strategies for Village Fund management. The findings also emphasize the need for continuous capacity building for village officials and increased awareness among communities to ensure that the Village Fund not only fulfills regulatory compliance but also creates long-term benefits for future generations.
An Analysis of the Application of Government Accounting Standards at the Central Statistics Agency in Medan City Rischa Herlina Nadapdap; Vina Arnita
Harmoni Economics: International Journal of Economics and Accounting Vol. 2 No. 3 (2025): August: Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v2i3.329

Abstract

This study examines the implementation of accrual-based Government Accounting Standards (SAP) at the Central Statistics Agency (BPS) of Medan City, in accordance with Government Regulation No. 71 of 2010. The research aims to evaluate financial management practices, SAP implementation, and the quality of financial reports. A qualitative approach was employed, with data collected through interviews, observation, and document analysis. The findings indicate that BPS Medan City has adopted accrual-based SAP by preparing financial reports, including the Budget Realization Report (LRA), Balance Sheet, Operational Report, and Notes to Financial Statements (CaLK). These reports meet qualitative characteristics such as relevance, reliability, comparability, and clarity. However, challenges include limited staff understanding of accrual principles and technical issues in transaction recording. The study concludes that SAP implementation has enhanced financial transparency and accountability, though improvements in human resource capacity and support systems are needed for more effective execution. However, challenges were identified in the implementation process. Limited staff understanding of accrual accounting principles has posed difficulties in proper transaction recording, especially in translating cash-based accounting systems to accrual-based systems. In addition, there are technical challenges related to the integration of financial software, which sometimes hampers the smooth generation of required financial reports. Despite these challenges, the study concludes that SAP implementation has enhanced financial transparency and accountability within BPS Medan City. The findings suggest that further improvements in human resource capacity, including training in accrual accounting principles, as well as strengthening technical support systems, are necessary for more effective execution. The study recommends that BPS Medan City focus on capacity building and system optimization to ensure the long-term success and sustainability of accrual-based accounting practices.
Co-Authors Annisa Ilmi Faried Nisa Ulzannah Rischa Herlina Nadapdap Sri Wahyuningsih