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Abstract
ABS-332
The Application of the Farm Accounting Based On Sufficiency Economy Philosophy (SEP) in Order to Achieve Sustainable Development
Titi Rapini, Rizki Listyono Putro
Corresponding Author: Yusuf Adam


Question from Dr. Muhammad Zaki Mubarrak
2020.11.18 14:09:33

is there a way or indicator of measuring welfare for farm workers and peasants?

Reply from Mr. Yusuf Adam
2020.11.18 14:45:06

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.

Reply from Mr. Yusuf Adam
2020.11.18 14:46:18

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.

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