Indonesian people consume rice as their staple food, therefore rice farming is the main source of farming and livelihood for rural residents in Indonesia. Various policies that have been taken by the government to encourage increase in production and productivity of this commodity, but the results have not reached what was expected. This study aims to analyze the factors affecting income of rice farming in Indonesia. The data were analyzed using Multiple Linear Regression Analysis Model (MLRAM). As the results, it found that the significant factors affecting farmers’ income of rice farming in District Maros, South Sulawesi Province, Indonesia were productivity, selling prices, and production costs of the rice farming managed by an individual farmer. Then, the MLRAM is a good model in predicting the income of rice farming in the district. In general, these findings are a substantial indicator that imply the importance of improving farm management in order to increase productivity, stabilize selling prices and reduce production costs for rice commodity. By improving farm management, it is expected to encourage farmers to increase their income from rice farming specifically and encourage rural economic growth in Indonesia generally.
Akutansi lingkungan merupakan bentuk pertanggungjawaban perusahaan atas pengelolaan dampak kerusakan lingkungan yang diakibatkan oleh operasi perusahaan. Penelitian ini bertujuan untuk mengetahui implementasi akuntansi lingkungan terhadap kinerja perusahaan. Analisis akuntansi lingkungan memiliki dampak yang beragam terhadap kinerja perusahaan, dampak tersebut dapat meningkatkan biaya dan menurunkan laba perusahaan, meningkatkan kinerja perusahaan, berkurangnya kerusakan kinerja yang sering menyerupai presisi, dan dampak yang menunjukkan kebiasan pada kinerja perusahaan. Metode yang digunakan adalah Metode Kualitatif. Model pendekataan yang digunakan adalah content analysis (kajian isi). Jenis penelitian ini menggunakan kepustakaan (library research). Kesimpulan dari penelitian ini yaitu akuntansi lingkungan berdampak pada kinerja perusahaan. Perkembangan ilmu pengetahuan dalam Implikasi penelitian ini yaitu sebagai bahan pertimbangan bagi perusahaan dalam menerapkan akuntansi lingkungan sebagai solusi mengatasi permasalahan lingkungan.
The effectiveness of internal control significantly affects the organisation’s strategic and operational goals and the completeness and adequacy of accounting and reporting data. Implementing various types of internal control increases the accountability of employees in decision-making and, in general, is one of the directions for improving managerial performance. The article aims to identify and analyse the impact of preventive and detective control on the effectiveness of budget implementation with accountability as a moderating variable. The object of the study is the district government in Sinjai Regency (Indonesia). The sample of this study is 90 respondents; in particular, they are officials of the III and IV echelons of the Government Agency and Regional Government Service in Sinjai Regency. Data collection was carried out using a questionnaire with a 5-point Likert scale. The questionnaire covers 20 indicators, the selection of which was made taking into account previous research on the topic. The methodological basis of the study is the multiple regression analysis (MRA) conducted in the SPSS program (Statistical Package for Social Sciences) version 25. The results of the study show that preventive and detective control has a positive effect on the effectiveness of budget implementation. Accountability as a moderating factor enhances the positive impact of these types of internal controls on the effectiveness of budget implementation in local governments in the Sinjai Regency (Indonesia). The results of this study are a guideline for increasing management efficiency in local government bodies based on the use of various types of internal control.
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