thank you for ghe question, the expected result from the study is Criticizing the
application of agricultural accounting costs and reconstructing the paradigm of
the accounting concept in accordance with spiritual-socio-cultural values, by
applying the cost of production with a sufficiency Economic Philosophy and Net
Farm Income (NFI) that sided with farmers
thank you for the question, in this study we use NTP as an indicator of
farmers welfare, NTP - NFI. NTP> 100, it means that the farmers have a
surplus. The production price increased more than the increase in the
consumption price. Farmers^ income rose more than their expenses.
NTP = 100, it means that the farmers break even. The increase / decrease
in production price is the same as the percentage increase / decrease in the
price of consumer goods. The farmer^s income is the same as his expenses.
NTP <100, it means that the farmers have a deficit. The increase in
production prices was relatively smaller than the increase in prices for
consumer goods. Farmers^ income fell, less than their expenses (source:
BPS, 2020)
But, If viewed according to reality, the concept of conventional accounting
does not represent agricultural accounting, the application of agricultural
accounting in Indonesia, especially the Javanese people, still mixes social
and cultural aspects in practice.
thank you for the question, in this study we use NTP as an indicator of
farmers welfare, NTP - NFI. NTP> 100, it means that the farmers have a
surplus. The production price increased more than the increase in the
consumption price. Farmers^ income rose more than their expenses.
NTP = 100, it means that the farmers break even. The increase / decrease
in production price is the same as the percentage increase / decrease in the
price of consumer goods. The farmer^s income is the same as his expenses.
NTP <100, it means that the farmers have a deficit. The increase in
production prices was relatively smaller than the increase in prices for
consumer goods. Farmers^ income fell, less than their expenses (source:
BPS, 2020)
But, If viewed according to reality, the concept of conventional accounting
does not represent agricultural accounting, the application of agricultural
accounting in Indonesia, especially the Javanese people, still mixes social
and cultural aspects in practice.
