Historical Development of Agricultural Accounting and Difficulties Encountered in the Implementation of Agricultural Accounting*

Doğan, Zeki; Arslan, Seçkin; Köksal, Ayşe Gül

doi:10.22004/ag.econ.160099

Cited by 3 publications

(3 citation statements)

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“…Therefore, essential factors and climate at one time can be positively correlated in rice plants, but at other times, they can be negatively correlated. Hence, according to Doğan et al (2013), Darfour and Rosentrater (2016), Livanova et al (2018), Kumar et al (2020), and Anwar and Firmansyah (2020), there is a certain level where the environmental factors included in it best influence the quantity of a given product. The certain level of a factor with the best influence on the products number provided is called the optimum income level, as stated by Sukardi:…”

Section: Dadi Petani Merangkap Loro Peran Yaitu Penggarap Lan Lingkun...mentioning

confidence: 99%

“…[Penentu lanjut...ya...musim mas...hitungan besar yang harus dikeluarkan ketika keseluruhan biaya yang ditanggung petani menjadi awal dari keinginan untuk mendapatkan hasil yangmempunyai waktu untuk mencapainya...waktu ini yang menjadi dampak ketika kami memutuskan untuk hasil dengan musim tanam selanjutnya.] Seasonal conditions from the agricultural accounting approach are recognized as environmental investments, as stated by Doğan et al (2013), Al-Sharafat (2016), Mihalciuc (2017), Livanova et al (2018), Andreev (2019), Anwar and Firmansyah (2020), Badu et al (2021), andGardher (2021). They asserted that agricultural accounting has definite potential economic and non-economic benefits for farmers.…”

Section: Prasetyo and Sayektiunclassified

“…Attention to harvest is the ultimate goal in providing a price for a business's results. Meanwhile, price is a calculation setting that provides income for farmers based on expenses with attention during the planting process (Doğan et al, 2013;Kurniawan et al, 2014;Harjito et al, 2016;Pawlowska-Tyszko & Soliwoda, 2016;Mulawarman, 2020;Suarsa et al, 2021). Furthermore, the price calculation refers to Badu et al (2021) on the harvest pricing, which is based on the accumulated calculation of costs during land processing, seeds and water availability, fertilizers, and pesticides.…”

Section: Introductionmentioning

confidence: 99%

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Pranatamangsa agricultural accounting: Regulated fees as guarantees for farmers' income at cost-revenue exchange rates

Prasetyo,

Sayekti

2023

JAI

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Research aims: Pranatamangsa calendar serves as a local wisdom genius to determine agricultural accounting for farmers' income.Design/Methodology/Approach: A qualitative method with an eco-phenomenology approach was used to reveal season markers.Research findings: Agricultural accounting presence through yield calculation embodies Farmer Exchange Value as income, with the use of pranatamangsa to increase harvest. This calculation is based on the calculation of planting costs to make the cost components that can be calculated, namely input and output costs to be managed by farmers as a formulation of farmer income, which is about costs paid (Ib) with prices received (It) added to the season factor as cost-revenue exchange rate determinants.Theoretical contribution/Originality: Agricultural accounting becomes an aspect based on concern for setting seasons. Disclosure or reporting of seasons through pranatamangsa agricultural accounting reports is the cost-revenue exchange rate as farmer income.Practitioner/Policy implication: The formulation that becomes farming income is multiplying the paddy production amount by the selling price of paddy per ton. The formulation considers the season factor as a determinant of harvest production. This formulation produces integrated, relevant agricultural accounting information based on season markers.Research limitation/Implication: It is necessary to further develop the results of public awareness as a form of the presence of agricultural accounting. Furthermore, research methods can use a positivist approach with harvest variable determinants. In addition, descriptive, causal, and qualitative studies can use ethnomethodology or phenomenology based on participant observation as a complete source.

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Section: Dadi Petani Merangkap Loro Peran Yaitu Penggarap Lan Lingkun...mentioning

confidence: 99%

Section: Prasetyo and Sayektiunclassified

Section: Introductionmentioning

confidence: 99%

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Pranatamangsa agricultural accounting: Regulated fees as guarantees for farmers' income at cost-revenue exchange rates

Prasetyo,

Sayekti

2023

JAI

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Linking Folklore to Agricultural Sustainability Accounting in Bangladesh

Khan

Todorov

2022

Research Anthology on Strategies for Achieving Agricultural Sustainability

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The Bangladeshi folklore cultural heritage embraces myriad proverbs, adages, sayings, folktales, and folksongs, including the songs of the Baul mystic minstrels. Many are linked to various aspects of agriculture – from tilling to harvest, storage of yields, and consumption. The paper draws on this folklore to develop the concept of traditional sustainability accounting in agriculture. Although without formal quantification, these proverbs and songs guide agricultural practices in rural Bangladesh maintaining a socio-economic system that promotes sustainable activities, counteracts the damage caused by the 1970 Green Revolution, and encourage sustainability accounting. In recent years, Bangladesh has achieved many of the Millennium Development Goals but has also witnessed environmental deterioration. An agro-ecological management informed by folklore and traditional wisdom has the potential to transform the country's progress along the lines of the UN Sustainable Development Goals.

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