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All Journal JAM : Jurnal Aplikasi Manajemen Journal of Indonesian Applied Economics Journal of Indonesian Economy and Business The International Journal of Accounting and Business Society Jurnal Istiqro' Journal of Socioeconomics and Development IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Journal of International Conference Proceedings Journal of Development Economic and Social Studies (JDESS) Islamic Economics and finance in Focus (IEFF)
Munawar Ismail
Fakultas Ekonomi Universitas Brawijaya Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Journal : The International Journal of Accounting and Business Society

 1 
ANALYSIS OF INTI - PLASMA PALM OIL PLANTATION PARTNERSHIP's PERFORMANCE IN KUANTAN SINGINGI REGION Lukman, Indra Agus; Ismail, Munawar; -, Sasongko; Budi, Dwi
The International Journal of Accounting and Business Society Vol 27, No 2 (2019): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijabs.2019.27.2.5

Abstract

ABSTRACT The Inti - Plasma partnership program for managing oil palm plantations in Kuantan Singingi Regency is carried out in different forms for each company and has not yet realized the roles equality of stakeholders, especially between farmers / KUD and companies. At PT. CRS and PT. SAR farmers are involved in managing farming, but at PT. TBS farmers are not involved and do not know anything about farming management. Yields and prices of Fresh Fruit Bunch (FFB) are determined unilaterally by the company. Meanwhile, the government's role is still weak for doing supervision. Such conditions create asymmetrical information and the potential for earnings management practices to harm farmers / KUD, thus weakening partnership performance and impacting the  farmers’ welfare.This study aims to analyze and evaluate the performance of the Inti - Plasma partnership management of oil palm plantations in Kuantan Singingi Regency. The focus of the research is on the  field research through a quantitative description analysis approach using Structural Equation Model (SEM) with the help of AMOS 2 software. Observations were made on 5 (five) latent variables namely members participation, stakeholders role, and stakeholder character as exogenous variables, as well as KUD performance and farmer welfare as endogenous variables. The indicator for each latent variable is given based on the Likert scale (1 to 5) obtained from 258 respondents, consisting of companies, banks and farmers.Based on the results of quantitative analysis showed that the model which is compiled based on theory is marginal fit, but all indicators are able to reflect the latent variables. The members participation and the role of stakeholders proved to have a significant effect on KUD performance. Thus, the performance of KUD was very significant and had a direct effect on the farmers’ welfare. Therefore, in order to improve farmers’ welfare, efforts must be made to improve the performance of KUD, especially by increasing the role of farmers and KUD as stakeholders, as well as increasing farmer participation in KUD and in farming management. Kata Kunci : Inti-Plasma partnership, asimmetrical information, KUD performance, farmers’ welfare, SEM 
Co-Authors -, Sasongko Anisa Cindy Arzamitha Armanu Thoyib Asfi Manzilati Aunur Rofiq Azy Athoillah Yazid Budi, Dwi David Kalirge David Kalirge, David David Kaluge Djumilah Zain Djumilah Zain Ferry Prasetyia Fery Prasetya Fery Prasetya Hertanti Wahyurina Iwan Tjahjo Santoso Karmila Maharani Ketut Wahyu Dhyatmika Lukman, Indra Agus Margono Setiawan Marlina Ekawaty Martanti Wahyurina Martanti Wahyurina, Martanti Marwan Marwan Mintarti Rahayu Mintarti Rahayu Prasetyo Hadi Putu Mahardika A. Saputra Putu Mahardika Adi Saputra Qodri, Lutfi Asnan Setyo Tri Wahyudi Setyo Wahyudi Suharno Suharno Vira Rusdiana Vita Fauziah Ningtyas Yenny Kornitasari