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All Journal SEAGRI e_Jurnal Ilmiah Riset Akuntansi
Achmad Munir
Universitas Islam Malang
Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Other

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ANALISIS OPTIMALISASI PENGGUNAAN INPUT USAHATANI TEMBAKAU DI DESA ALASSUMUR LOR KECAMATAN BESUK KABUPATEN PROBOLINGGO Achmad Munir; Sri Hindarti; Moch. Noerhadi Sudjoni
Jurnal Sosial Ekonomi Pertanian dan Agribisnis Vol 7, No 3 (2019): SEAGRI
Publisher : Program Studi Agribisnis

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Abstract

ABSTRACKThe objective of doing this research is 1.) To find out the efficiency of tobacco business in Alssumur Lor Village, Besuk District, Probolinggo Regency 2.) To find out the factors that influence the production of tobacco farming in Alassumur Lor Village Probolinggo district, to analyze the optimization of the use of the factors of production of tobacco usahatani in Alassumur Lor Village, Besuk District tobacco farming was efficient, because this is showed by the R/C ratio of 3.22 for usahatani tobacco. So that the farming is feasible to be applied. The tobacco farming system is advantageous because the R/C value of the retiois greater than 1. From the results testing of the F using regression analysis are obtained F value of 78.61 with the probability is obtained is 0.1 or more than 00.5 at a confidence level 0f 78% then it can beinterpreted simultaneously, variables in the model significantly influence tobacco production. And from the results of the optimization analysis of the use of tobacco farming production input shows the estimation of the use of seeds by 49.71 with more than 1 results so than it is not optimal, then it is necessary to add seedlings to 948.71 seeds/ha. Estimation of the use of Za fertilizer is 1.30 with more than 1 results so that it is not optimal, it is necessary to add Za fertilizer to 371.79 kg per hectare. Estimation of the use of phonska fertilizer is 1.03 with more than 1 results so that it is not optimal, it is necessary to add the estimaton of phonska fertilizer to 47.84 kg per hectare Keywords: Tobacco farming optimization of tobacco input
ANALISIS PENERAPAN AKUNTANSI LINGKUNGAN PADA BADAN USAHA MILIK DESA UNTUK MEWUJUDKAN GREEN ACCOUNTING (STUDI KASUS DI DESA MAYANGAN KECEMATAN GUMUKMAS KABUPATEN JEMBER) Achmad Munir; Abdul Wahid Mahsuni; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 07 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

Nowadays environmental problems are one of the things that must be paid attention to by the community, especially for companies or business people who often pollute the environment from their production activities. Therefore, the Company as part of people's lives must participate in preserving the environment. This participation certainly costs money, so there must be recognition, disclosure, and presentation in the company's accounting records, to create green accounting and a healthy environment. The purpose of this research is to find out how to apply environmental accounting to village-owned enterprises in Mayangan Village, Gumukmas District, Jember Regency, to find out how to record, report and present environmental accounting on village-owned enterprises in Mayangan Village, Gumukmas District, Jember Regency, to provide knowledge to village-owned enterprises in Mayangan Village, Gumukmas District, Jember Regency regarding the functions and benefits of green accounting. This research uses a qualitative descriptive method. The data used in this study are primary and secondary data obtained from interviews, observations, and documentation, then the data is analyzed to draw conclusions. for recording environmental accounting reports.Keywords: Environmental Accounting, Village Owned Enterprises, Green Accounting 
Co-Authors Mohammad Nurhadi Sudjoni Siti Aminah Anwar Sri Hindarti