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Contact Name
Putu Prima Wulandari
Contact Email
jurnaltema@ub.ac.id
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+6281296280353
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jurnaltema@ub.ac.id
Editorial Address
Jurnal TEMA, Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Brawijaya, Indonesia. Jl. MT. Haryono 165 Malang 65145
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Kota malang,
Jawa timur
INDONESIA
TEMA (Jurnal Tera Ilmu Akuntansi)
Published by Universitas Brawijaya
ISSN : 14118149     EISSN : 2808215X     DOI : -
Core Subject : Economy,
TEMA (Jurnal Tera Ilmu Akuntansi) publishes all forms of quantitative and qualitative research articles and other scientific studies related to the field of Accounting and a wide range of applications such as: Finance accounting Sharia Accounting Capital Market Based Accounting Forensic Accounting Behavioral Accounting Environmental Accounting Management Accounting Tax accounting Social Responsibility Accounting Public sector accounting Accounting education Auditing Accounting information system Business Ethics & Corporate Governance
Articles 1 Documents
Search results for , issue "Vol. 21 No. 1 (2020)" : 1 Documents clear
ANALISIS EFEKTIVITAS KREDIT PROGRAM SEKTOR PERTANIAN TERHADAP PENDAPATAN PETANI TEBU (Studi Kasus : Program Kredit Ketahanan Pangan dan Energi di Kabupaten Malang) Priatna Saptayadi
TEMA Vol. 21 No. 1 (2020)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The main objective of this study are (1) to determine the implementation of KKP-E that channeled by BRI for sugarcane farmers in Malang and (2) to determine the effectiveness of KKP-E by comparing the income of sugarcane farmers with KKP-E and without KKP-E in Malang. The samples are sugarcane farmers who are members of KUD Gondanglegi Malang. Samples are 100 people, consist of 50 sugarcane farmers with KKP-E dan 50 sugarcane farmers without KKP-E. The results of this study are: (1) the implementation of the KKP-E that channeled for sugarcane farmers in Malang already compliance with applicable regulations and farmers have felt the benefit of the KKP-E. But there are still some records related to administrative procedures, the time required from application until disbursement and the time of loan disbursement. (2) KKP-E is not effective in increasing the income of sugarcrane farmers, even though the income of sugarcane farmers with KKP-E is higher than income of sugarcane farmers without KKP-E. The increasing in income are more dependent on the yield of sugar cane, sugar price, cutting cost and transportation costs from the farm to the sugar mill. Moreover, KKP-E in this case is not the absolute variables in raising income.

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