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Determinan Adopsi Sistem Informasi Akuntansi pada UMKM Kota Medan
No full textThis study aims to provide empirical evidence regarding the factors that influence the use of an accounting information system (AIS) in MSMEs in Medan City. This study uses primary data obtained from a questionnaire survey. The type of research used is quantitative, namely analyzing the relationship between one variable and another. The population in this study are several MSME actors who are directly involved in using the accounting information system. The sample used was 66 SMEs. The data analysis used is multiple linear regression. Using the Windows SPSS program version 20 to process all data obtained. The results of this study indicate that the variables of personal technical ability, education and training programs and user involvement have a significant influence on the use of accounting information systems because they are to add insight, knowledge, provide facilities in the form of a reliable system and make it easier for MSME actors to use accounting information systemsThis study aims to provide empirical evidence regarding the factors that influence the use of an accounting information system (AIS) in MSMEs in Medan City. This study uses primary data obtained from a questionnaire survey. The type of research used is quantitative, namely analyzing the relationship between one variable and another. The population in this study are several MSME actors who are directly involved in using the accounting information system. The sample used was 66 SMEs. The data analysis used is multiple linear regression. Using the Windows SPSS program version 20 to process all data obtained. The results of this study indicate that the variables of personal technical ability, education and training programs and user involvement have a significant influence on the use of accounting information systems because they are to add insight, knowledge, provide facilities in the form of a reliable system and make it easier for MSME actors to use accounting information system
Pengaruh Kecerdasan Emosional, Kecerdasan Sosial dan Kecerdasan Intelektual terhadap Pemahaman Akuntansi: Survei pada Mahasiswa Program Studi Akuntansi STIEM Bongaya Makassar
Get PDFThe aim of this research is to find out whether emotional intelligence, social intelligence and intellectual intelligence partially affect the understanding of accounting in students of the accounting study program at STIEM Bongaya Makassar. The data collection technique uses primary data obtained through a questionnaire using a purposive sampling technique. The population is all students of the STIEM Bongaya Makassar accounting study program, totaling 273 people, while the sample taken is 85 students. The results of the questionnaire have been tested for validity and reliability, and classical assumptions have been tested in the form of normality assumption tests, multicollinearity tests and heteroscedasticity tests. Methods of data analysis using multiple linear regression techniques. The results of the study show that first, emotional intelligence does not have a positive and significant effect on understanding accounting. Second, social intelligence has a positive but not significant effect on accounting understanding, third, intellectual intelligence has a positive but not significant effect on accounting understandin
Pengaruh Earning Per Share (EPS) dan Stuktur Modal Terhadap Nilai Perusahaan
Get PDFThis study aims to determine the Effect of Earning Per Share (EPS) and Capital Structure on Company Value both partially and simultaneously. The data used is secondary data in the form of financial statements of financing services sub-sector companies for 2017 – 2021 obtained from www.idx.co.id. The number of samples in this study amounted to 6 companies obtained by purposive sampling sample technique. Data analysis in this study used multiple linear regression analysis with the help of the E-Views program. The results showed that 1) Earnings per Share has a positive effect but not on Company Value, 2) Capital Structure has a positive effect but not on Company Value, and 3) Earning per Share and Capital Structure simultaneously have a but not significant effect on Company Value.This study aims to determine the Effect of Earning Per Share (EPS) and Capital Structure on Company Value both partially and simultaneously. The data used is secondary data in the form of financial statements of financing services sub-sector companies for 2017 – 2021 obtained from www.idx.co.id. The number of samples in this study amounted to 6 companies obtained by purposive sampling sample technique. Data analysis in this study used multiple linear regression analysis with the help of the E-Views program. The results showed that 1) Earnings per Share has a positive effect but not on Company Value, 2) Capital Structure has a positive effect but not on Company Value, and 3) Earning per Share and Capital Structure simultaneously have a but not significant effect on Company Value
Karakteristik Kondisi Sosial Ekonomi Terhadap Perilaku Migrasi di Kabupaten Jeneponto
Get PDFThis study aims to determine and analyze the influence of social and economic factors on migration behavior in Jeneponto. By using this type of quantitative research, the data is processed with a type of confirmative research using a quantitative approach. Where the research was carried out in Jeneponto Regency from May to September 2022. The data used is secondary data obtained through the Central Bureau of Statistics and other appropriate sources also related to research. The analysis technique used is the classical assumption test and multiple linear regression with the help of the SPSS Ver 26 program. The results of the multiple linear regression analysis together show that: (1) education has a negative and insignificant effect on migration in Jeneponto Regency (2) income per capita has a negative and significant effect on migration in Jeneponto Regency (3) the regional minimum wage has a positive and significant effect on migration in Jeneponto Regency (4) Agricultural land has a negative and insignificant effect on migration in Jeneponto RegencyThis study aims to determine and analyze the influence of social and economic factors on migration behavior in Jeneponto. By using this type of quantitative research, the data is processed with a type of confirmative research using a quantitative approach. Where the research was carried out in Jeneponto Regency from May to September 2022. The data used is secondary data obtained through the Central Bureau of Statistics and other appropriate sources also related to research. The analysis technique used is the classical assumption test and multiple linear regression with the help of the SPSS Ver 26 program. The results of the multiple linear regression analysis together show that: (1) education has a negative and insignificant effect on migration in Jeneponto Regency (2) income per capita has a negative and significant effect on migration in Jeneponto Regency (3) the regional minimum wage has a positive and significant effect on migration in Jeneponto Regency (4) Agricultural land has a negative and insignificant effect on migration in Jeneponto Regenc
Problematika Penumpukan Realisasi Anggaran di Akhir Tahun : (Studi Kasus di IAIN Sultan Amai Gorontalo)
Get PDFThis study aims to identify problems with the accumulation of budget realization at the end of the year at IAIN Sultan Amai Gorontalo. The method used is a qualitative method. The analytical tool used in this research is thematic analysis. The method chosen to recruit informants was expert analysis. Data collection procedures in qualitative research include interviews and documentation. The results showed that there were three main points of discussion that led to a buildup in the realization of the expenditure budget at the end of the year at IAIN Sultan Amai Gorontalo, namely budget planning, budget execution, and the quality of human resources. Good planning includes the preparation of detailed activities and budgets, the absence of blocked budgets and the absence of additional budgets determines the timely withdrawal of funds. While good implementation will depend on good planning too, if a budget plan is well structured and of good quality, then the implementation will also run effectively and efficiently. Likewise with the quality of competent human resources is one of the factors in achieving an organizational goal
Faktor-Faktor yang Mempengaruhi Opini Audit Wajar Tanpa Pengecualian dengan Paragraf Penjelas (Going Concern) pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia
Get PDFAfnan, Y., Hernawati, E., & Nugraheni, R. (2020). Pengaruh Kualitas Audit, Debt Default, Audit Lag, DaRothschild, M. dan J.E. Stign Disclosure Pada Opini Audit Going concern. Business Management, Economic, and Accounting National Seminar, 1(1), 1059–1076.
Akuntansi, J., & Ekonomi, F. (2012). Pengaruh Kondisi Keuangan, Pertumbuhan Perusahaan, Dan Reputasi Auditor Pada Pengungkapan Opini Audit Going concern. Jurnal Ilmiah Akuntansi Dan Bisnis, 7(1), 1–29.
Anggraini, N. (2021). PENGARUH Profitabilitas , Likuiditas , Dan Solvabilitas Terhadap Opini Audit Going concern Universitas Mataram Universitas Mataram Robith Hudaya Universitas Mataram Pendahuluan Ketidakpastian Kondisi Ekonomi Global Dapat Berdampak Pada Tingkat Pertumbuhan. 24–55.
Anita, W. F. (2017). Analisis Faktor-Faktor Yang Mempengaruhi Opini Audit Going concern Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Riset Keuangan Dan Akuntansi, 3(2), 39–53. https://doi.org/10.25134/jrka.v3i2.939
Astuti, W., & Erawati, T. (2018). Pengaruh Profitabilitas, Umur Perusahaan Dan Ukuran Perusahaan Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan Perusahaan (Studi pada perusahaan manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2016). Jurnal Kajian Bisnis, 26(2), 144–157. http://jurnal.stieww.ac.id/index.php/jkb/article/view/108/91
Averio, T. (2020). The analysis of influencing factors on the going concern audit opinion – a study in manufacturing firms in Indonesia. https://doi.org/10.1108/AJAR-09-2020-0078
Dewi, I. G. A. A. O., & Premashanti, N. M. N. (2020). Pengaruh Reputasi Kantor Akuntan Publik, Keberadaan Komite Audit, dan Prior Opinion Terhadap Pemberian Opini Audit Going concern pada Perusahaan Manufaktur di Bursa Efek Indonesia. STATERA: Jurnal Akuntansi Dan Keuangan, 2(2), 133–142. https://doi.org/10.33510/statera.2020.2.2.133-142
Djalil, M. A., Saputra, M., Kuala, U. S., & Aceh, B. (2021). Ermida, Muslim A. Djalil* and Mulia Saputra Magister of Accountancy, Faculty of Economics and Business, Universitas Syiah Kuala, Banda Aceh, Indonesia http://doi.org/10.35409/IJBMER.2021.3327. 4(06), 124–135.
Elvienne, R., & Apriwenni, P. (2020). Pengaruh Profitabilitas, Solvabilitas, Dan Ukuran Perusahaan Terhadap Audit Delay Dengan Reputasi Kap Sebagai Pemoderasi. Jurnal Akuntansi, 8(2), 125–147. https://doi.org/10.46806/ja.v8i2.616
Febriana, D., & Sofianti, S. P. D. (2016). Analisis Pengaruh Rasio Likuiditas, Rofitabilitas, Solvabilitas, Aktifitas Dan Opini Audit Going concern Tahun Sebelumnya Terhadap Opini Audit Going concern (Studi Empiris Pada Perusahaan Real Estate & Property Yang Terdaftar Di Bursa Efek Indonesia 2010-. Bisnis : Jurnal Bisnis Dan Manajemen Islam, 4(1), 58. Https://Doi.Org/10.21043/Bisnis.V4i1.1684
Fortuna, J., Silviana, S., Jerriko, C., & Sipahutar, T. T. U. (2021). Faktor-faktor yang Mempengaruhi Opini Audit Going concern terhadap Nilai Keuangan Perusahaan Manufaktur Consumer Goods Industry. Owner, 5(2), 266–278. https://doi.org/10.33395/owner.v5i2.477
Himam, M. F., & Masitoh, E. (2020). the Effect of Audit Quality, Liquidity, Solvability, and Profitability on Audit Going concern Opinion. Audit Dan Sistem Informasi Akuntansi, 4(1), 104–115.
IAPI. (2011). SPAP PSA 29 (p. 29).
Isa, B., Nyoman, N., Triani, A., Satyawan, M. D., & Yanthi, M. D. (2017). Menentukan Efektivitas Opini Audit Going concern. 2, 29–35.
Jalil, M. (2019). Pengaruh Kondisi Keuangan dan Solvabilitas terhadap Opini Audit Going concern (Studi Kasus pada perusahaan Manufaktur yang terdaftar di BEI). Jurnal Akuntnasi Dan Keuangan, 8(1), 52–62.
Komala, P. S., Endiana, I. D. M., Kumalasari, P. D., & Rahindayati, N. M. (2021). Pengaruh Profitabilitas, Solvabilitas, Likuiditas, Keputusan Investasi Dan Keputusan Pendanaan Terhadap Nilai Perusahaan. KARMA (Karya Riset Mahasiswa Akuntansi), 1(1), 40–50.
KRISTIANA, I. (2012). Pengaruh Ukuran Perusahaan, Profitabilitas, Likuiditas, Pertumbuhanperusahaan Terhadap Opini Audit Going concern Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (Bei). Berkala Ilmiah Mahasiswa Akuntansi Widya Mandala, 1(1), 47–51.
Kuppan, T. (2020). Pengaruh Opinion Shopping, Dan Debt Default Terhadap Penerimaan Opini Audit Going concern. 2500.
Lisnawati, L., & Syafril, A. S. (2021). Pengaruh Likuiditas, Profitabilitas Dan Solvabilitas Terhadap Opini Audit Going concern (Studi Pada Perusahaan Retail Trade Yang Terdaftar Di Bursa Efek Indonesia). Land Journal, 2(2), 1–14. https://doi.org/10.47491/landjournal.v2i2.1274
Listantri, F., & Mudjiyanti, R. (2016). Analisis Pengaruh Financial Distress, Ukuran Perusahaan, Solvabilitas, Dan Profitabilitas Terhadap Penerimaan Opini Audit Going concern. Media Ekonomi, 16(1), 163. https://doi.org/10.30595/medek.v16i1.1281
Miraningtyas, A. S. A., & Yudowati, S. P. (2019). Pengaruh Likuiditas, Reputasi Auditor Dan Disclosure Terhadap Pemberian Opini Audit Going concern (Studi Pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2013-2017). Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 3(3), 76–85. https://doi.org/10.31955/mea.vol4.iss1.pp76-85
Munidewi, I. A. B., & Pradipa, N. A. (2019). Faktor-Faktor Yang Berpengaruh Terhadap Penerimaan Opini Going concern Pada Perusahaan Manufaktur Yang Mengalami Financial Distress. SAR (Soedirman Accounting Review) : Journal of Accounting and Business, 4(1), 101. https://doi.org/10.20884/1.sar.2019.4.1.1515
Mutsanna, H., & Sukirno, S. (2020). Faktor Determinan Opini Audit Going concern Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2018. Nominal: Barometer Riset Akuntansi Dan Manajemen, 9(2), 112–131. https://doi.org/10.21831/nominal.v9i2.31600
Nugroho, L., Nurrohmah, S., & Anasta, L. (2018). Faktor-Faktor Yang Mempengaruhi Opini Audit Going concern. Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan), 2(2), 96. https://doi.org/10.32897/sikap.v2i2.79
Putra, W. M., & Purnamawati, R. (2021). The Effect of Audit Tenure, Audit Delay, Company Growth, Profitability, Leverage, and Financial Difficulties on Acceptance of Going concern Audit Opinions. Proceedings of the 4th International Conference on Sustainable Innovation 2020-Accounting and Management (ICoSIAMS 2020), 176(ICoSIAMS 2020), 199–208. https://doi.org/10.2991/aer.k.210121.027
Putri, R. P. E., & Helmayunita, N. (2021). Pengaruh Debt Default, Financial Distress Dan Ukuran Perusahaan Terhadap Penerimaan Opini Audit Modifikasi Going concern. Jurnal Eksplorasi Akuntansi, 3(1), 50–66. https://doi.org/10.24036/jea.v3i1.334
Rahman, M. A., & Ahmad, H. (2018). Pengaruh Likuiditas, Profitabilitas, dan Solvabilitas Terhadap Opini Audit Going concern. Center of Economic Student Journal Volume 1. No. 1 Juli 2018 Fakultas Ekonomi Universitas Muslim Indonesia, 1(2), 44–55.
Rani, R., & Helmayunita, N. (2020). Pengaruh Kualitas Audit, Pertumbuhan Perusahaan, Dan Opinion Shopping Terhadap Penerimaan Opini Audit Going concern. Jurnal Eksplorasi Akuntansi, 2(4), 3808–3827. https://doi.org/10.24036/jea.v2i4.320
Regina, D., & Paramitadewi, H. D. S. L. (2021). Pengaruh Reputasi Kap, Opini Audit Tahun Sebelumnya, Likuiditas, Solvabilitas, Dan Kondisi Keuangan Terhadap Penerimaan Opini Audit Going concern. BALANCE: Jurnal Akuntansi, Auditing Dan Keuangan, 18(1), 52–71. https://doi.org/10.25170/balance.v18i1.2306
Ross, S. A. (1979). In M. d. Rothschild, The economics of information and the disclosure regulation debate, in Edwards, F.R. (ed.). Issues in Financial Regulation (pp. 177-202.). New York: McGraw-Hill.
Saputra, J. (2021). Pengaruh Pertumbuhan Perusahaan, Profitabilitas, Solvabilitas dan Opini Audit Going concern Tahun Sebelumnya Terhadap Opini Audit Going concern. Jurnal Riset Akuntansi Dan Bisnis, 21(1), 15–25.
Saragih, F., Kemala, P., Lubis, D., Medan, U. N., & Khair, P. Al. (2017). Effect of Profitability , Liquidity and Quality of Auditors Audit Opinion Going concern in Food and Drink Listed in Indonesia Stock Exchange (IDX). Sriwijaya Economics, Accounting, and Business Conference, Idx, 208–222.
Satriani, E., & Alfia, Y. D. (2020). Influence of Profitability, Solvability, and Company Growth on Going concern Audit Opinions. Jurnal AKSI (Akuntansi Dan Sistem Informasi), 5(2), 120–128. https://doi.org/10.32486/aksi.v5i2.608
Setiawan, I. K., Ni Made Sunarsih, & I.A Budhananda Munidewi. (2021). Perusahaan Dan Pertumbuhan Perusahaan Terhadap Opini Audit Going concern. KARMA (Karya Riset Mahasiswa Akuntansi), 4, 328–337.
Surbakti, S. Y., Crisia, M. V., Tiurma, T., & Sipahatur, U. (2022). Effect of Profitability , Liquidity , Solvency and Firm Size on Going concern Opinion. 1114–1125.
Tania, L. (2021). The Effect of Auditor Quality, Liquidity, Profitability, and Solvency on Going concern Audit Opinions on Property and Real Estate Companies Listed on IDX in 2016-2020. Journal of Economics, Finance And Management Studies, 04(10), 2026–2037. https://doi.org/10.47191/jefms/v4-i10-26
Teguh Widayanto, M., Joko Hermawan, D., Junaidi, & Natsir, M. (2020). Implementasi Manajemen Strategik dan Hubungannya Dengan Keberlangsungan (Going concern) Usaha. Sketsa Bisnis, 7(2), 72–83. https://doi.org/10.35891/jsb.v7i2.2306
Unud, E. M. (2016). Pengaruh Kebijakan Dividen, Likuiditas, Profitabilitas Dan Ukuran Perusahaan Terhadap Nilai Perusahaan. 5(7), 4044–4070.
Wulandari, R., & Nuryana, I. (2018). Opinion Analysis Going concern Through Auditor Quality and Auditor Experience. Jurnal Ilmiah Bisnis Dan Ekonomi Asia, 12(1), 65–73. https://doi.org/10.32812/jibeka.v12i1.17
Yuliyani, N. M. A., & Erawati, N. M. A. (2017). Pengaruh Financial Distress, Profitabilitas, Leverage dan Likuiditas Pada Opini Audit Going concern. E-Jurnal Akuntansi Universitas Udayana, 19(2), 1490–1520. https://ojs.unud.ac.id/index.php/Akuntansi/article/view/28457/18712
Pengaruh Profesionalisme Kerja dan Kompetensi Auditor, terhadap Kualitas Audit Inspektorat Provinsi Sulawesi Barat
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This research was conducted to determine the effect of work professionalism and auditor competence on audit quality. using primary data through a questionnaire of 52 respondents, the determination of respondents using a purposive sampling technique consisting of auditors and Supervisors for the Implementation of Regional Government Affairs (PPUPD). Data were analyzed using the SPSS 25 program. The results showed that: (1) Work professionalism has a positive and significant effect on audit quality in the inspectorate of West Sulawesi Province; (2) Auditor competence has a positive and significant effect on audit quality at the inspectorate of West Sulawesi Province; (3) Work professionalism and auditor competence simultaneously have a positive and significant effect on audit quality in the inspectorate of West Sulawesi ProvinceAbstract
This research was conducted to determine the effect of work professionalism and auditor competence on audit quality. using primary data through a questionnaire of 52 respondents, the determination of respondents using a purposive sampling technique consisting of auditors and Supervisors for the Implementation of Regional Government Affairs (PPUPD). Data were analyzed using the SPSS 25 program. The results showed that: (1) Work professionalism has a positive and significant effect on audit quality in the inspectorate of West Sulawesi Province; (2) Auditor competence has a positive and significant effect on audit quality at the inspectorate of West Sulawesi Province; (3) Work professionalism and auditor competence simultaneously have a positive and significant effect on audit quality in the inspectorate of West Sulawesi Provinc
The Influence of Employee Engagement and Work Ethic on Employee Productivity at PT. Cipta Langgeng Mitra Sukses Gorontalo
Get PDFThis study aims to determine how much employee engagement (X1) and work ethic (X2) influence employee work productivity (Y) at PT Cipta Langgeng Mitra Sukses Gorontalo. The sampling technique used in this study was a simple random sample of 94 respondents, while the main data collection was through a list of statements tested through validity and reliability tests. While the analysis technique used is the path analysis technique. The first test results show that simultaneously the employee engagement variable (X1) and work ethic (X2) affect employee work productivity at PT. Tcipta Langgeng Maitra Sukses, which is 0.795 or 79.5%. The results of partial hypothesis testing for each employee engagement variable (X1) amounted to 0.394, and the work ethic variable amounted to 0.482. And there is an epsilon in this study of 0.205, which is not contained in this research model.
 
PENGARUH PENDAPATAN ASLI DESA DAN ALOKASI DANA DESA TERHADAP BELANJA DESA (Studi Kasus Kecamatan Kabila Bone Kabupaten Bone Bolango)
No full textThe aim of this study is to determine the effect of original local government revenue and village fund allocation on village expenditure in Kabila Bone Sub-District, Bone Bolango Regency. This research implements a quantitative method with data collection techniques using secondary data on village financial statements. There are 36 samples used in this study from nine villages in Kabila Bone Sub-District, Bone Bolango Regency. In addition, this study used multiple linear regression for its analysis. The result shows that the original local government revenue positively and significantly affects village expenditure in Kabila Bone Sub-District. Besides, the village fund allocation also positively and significantly affects village expenditure in Kabila Bone Sub-district. Based on the two simultaneous variables, which are original local government revenue and village fund allocation, it concludes that those variables positively and significantly affect village expenditure.AbstrakTujuan dari penelitian ini adalah untuk mengetahuipengaruh Pendapatan asli Desa DanAlokasi Dana desa Terhadap Belanja Desa Di Kecamatan Kabila Bone Kabupaten BoneBolango. Jenis penelitian adalah metode kuantitatif dengan teknik pengumpulan datamenggunakan data sekunder laporan keuangan desa. Adapun jumlah sampel dalam penelitian ini sebanyak 36 sampel dari jumlah 9 desa yang ada di Kecamatan Kabila Bone Kabupaten Bone Bolango. Alat yang digunakan dalam penelitian ini menggunakan regresi linearberganda. Berdasarkan hasil dari penelitian menunjukkan bahwa Pendapatan Asli Desa berpengaruh positif dan signifikan terhadap Belanja Desa di Kecamatan Kabila Bone dan Alokasi Dana Desa berpengaruh positif dan signifikan terhadap belanja desa di Kecamatan Kabila Bone. Dan hasil berdasarkan simultan kedua variabel yaitu Pendapatan Asli Desa dan Alokasi Dana Desa berpengaruh positif dan signifikan terhadap Belanja DesaKata Kunci : Pendapatan Asli Desa, Alokasi dana Desa, Belanja Des
Analisis Studi Kelayakan Bisnis Badan Usaha Milik Desa Di Ombulodata:
No full textThe purpose of this study was to determine the feasibility of establishing a business selling and buying dry shelled corn and selling agricultural needs. This type of research is a descriptive quantitative method with data collection techniques using primary data and secondary data using observation and interview methods. The data analysis technique used in analyzing the data in this study is non-financial in terms of marketing in terms of marketing mix strategy including product, price, distribution, and promotion. Whereas in the financial or financial aspects, data analysis techniques will be used in the form of calculations using the Payback Period (PP), Net Present Value (NPV), Internal Rate of Return (IRR) and Profitability Index (PI) methods. Based on the analysis of the marketing and financial aspects of the buying and selling of corn and the business of selling agricultural needs, the optimistic, moderate and pessimistic versions are feasible to runTujuan dari penelitian ini adalah untuk mengetahui kelayakan pendirian usaha jual beli jagung pipil kering dan usaha penjualan kebutuhan pertanian. Jenis penelitian adalah metode Kuantitatif deskriptif dengan teknik pengumpulan data menggunakan data primer dan data sekunder dengan menggunakan metode observasi dan wawancara. Teknik analisis data yang digunakan dalam menganalisis data dalam penelitian ini yaitu nonfinansial pada aspek pemasaran ditinjau dari strategi bauran pemasaran (marketing mix strategy) meliputi produk, harga, distribusi, dan promosi. Sedangkan dalam aspek finansial atau keuangan akan menggunakan teknik analisis data berupa perhitungan menggunakan metode Payback Period (PP), Net Present Value (NPV), Internal Rate of Return (IRR) dan Profitability Index (PI). Berdasarkan analisis aspek pemasaran dan keuangan usaha jual beli jagung dan usaha penjualan kebutuhan pertanian versi optimis, moderat, dan pesimis layak untuk dijalankan