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Alfindo Ridho Mahendra; Mellya Embun Baining; Rohana Rohana

Jurnal Ekonomi dan Keuangan Islam 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research is titled Factors Influencing the Consumption Behavior of Palm Oil Farmers in Bulian Baru Village, Batin XXIV Subdistrict, Batanghari Regency. The objectives of this study are: (1) To explain the partial influence of Cultural Factors, Social Factors, and Personal Factors on the consumption behavior of palm oil farmers in Bulian Baru Village, Batin XXIV Subdistrict, Batanghari Regency; and (2) To explain the simultaneous influence of Cultural Factors, Social Factors, and Personal Factors on the consumption behavior of palm oil farmers in the same area. The research method used is a quantitative approach. The results of this study are: (1) Based on the regression test, it was found that partially, Cultural Factors have a significant influence on the consumption behavior of palm oil farmers in Bulian Baru Village, Batin XXIV Subdistrict, Batanghari Regency. Social Factors, on the other hand, do not have a significant partial effect, while Personal Factors do significantly influence consumption behavior in the same area. (2) Simultaneously, Cultural Factors, Social Factors, and Personal Factors have a significant influence on the consumption behavior of palm oil farmers in Bulian Baru Village, Batin XXIV Subdistrict, Batanghari Regency.

Masriyatul Mudrikah; Mellya Embun Baining; Atar Satria Fikri

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to determine the financial management process of Bumi Serdang village in the perspective of Minister of Home Affairs Regulation Number 20 of 2018 concerning Village Financial Management. This research is a type of descriptive research with a qualitative approach, namely the researcher conducted interviews with informants who were directly involved with activities in Bumi Serdang Village. Researchers used observation, interview and documentation data collection techniques as well as data analysis. The results of the research show that financial management in Bumi Serdang Village is as follows: (1) Financial management planning for Bumi Serdang village, Tungkal Ilir sub-district, Banyuasin Regency, namely the Village Secretary prepares a financial draft of village regulations regarding the Village APBDesa based on the RKPDesa. (2) Implementation of financial management in Bumi Serdang village, Tungkal Ilir sub-district, Banyuasin Regency, namely related to all village revenues and expenditures in the context of implementing village authority, carried out through the Village Cash Account. (3) Administration of the financial management of Bumi Serdang village, Tungkal Ilir District, Banyuasin Regency is carried out by Berdahara Village. (4) Reporting on the financial management of Bumi Serdang village, Tungkal Ilir sub-district, Banyuasin Regency, namely the Village Head submits a report on the realization of APBDesa implementation to the Banyuasin Regent in the form of a first semester report and a year-end semester report no later than the beginning of the year in accordance with the perspective of Permendagri No. 20 of 2018. (5 ) Accountability for the financial management of Bumi Serdang village, Tungkal Ilir sub-district, Banyuasin Regency. The Village Head submits an accountability report on the realization of APBDes implementation to the Regent of Banyuasin at the end of each fiscal year.