Agroindustrial Journal
Vol 6, No 2 (2019)

Financial Report Format Development Base on Financial Accounting Standard of Indonesia for Snake Fruit (Salaccazalacca (Gaert.) Voss.) Supply Chain

Mutiara Nanda Harizca (Universitas Gadjah Mada)
Adi Djoko Guritno (Universitas Gadjah Mada)
Agung Putra Pamungkas (Universitas Gadjah Mada)

Article Info

Publish Date
17 Jun 2020

Abstract

Business practice of Snake Fruit in Sleman Region especially in Turi, Tempel, and Pakem District is potential due to high productivity reaching 97.61% from total production in Sleman Region. One of the problems faced along supply chain is less financial document to support decision making. This research aims to develop financial report format base on Indonesia Financial Accounting Standard adjusted to the need of each tier in snake fruit supply chain. There are three main stages in this research, they are identifying snake fruit supply chain and its financial need, developing of financial report, and measuring the acceptance of developed form in each tier. The result shows developed financial report acceptance percentage of farmer is 81.98%, middleman is 80.67%, seller is 78.24% and association is 86.43%. The acceptance then describes into highly positive acceptability

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Journal Info
Agroindustrial Journal
Website

Abbrev

agroindustrial

Publisher

Universitas Gadjah Mada

Subject

Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Engineering Industrial & Manufacturing Engineering Social Sciences

Description

The journal publishes original research paper and review paper based on topics coverage but not limited to: 1. Industrial systems and management 2. Bio-industry 3. Production systems 4. Quality analysis and standardization 5. Systems analysis and industrial simulation 6. Product engineering and ...