INTEGRASI PENDEKATAN AKUNTANSI DAN HUKUM DALAM TATA KELOLA PEMBIAYAAN PERTANIAN DI KABUPATEN KARO
DOI:
https://doi.org/10.31539/0t9qd283Keywords:
Integrasi, Akuntansi, Regulasi Hukum, Tata Kelola, Pembiayaan PertanianAbstract
Penelitian ini bertujuan untuk menganalisis tata kelola pembiayaan pertanian di Kabupaten Karo dengan mengintegrasikan pendekatan akuntansi partisipatif dan regulasi hukum. Data dikumpulkan dari 170 petani di 17 kecamatan melalui kuesioner dan wawancara semi-terstruktur. Analisis dilakukan secara kualitatif-deskriptif dengan triangulasi sumber dan metode. Hasil penelitian menunjukkan bahwa 49,4% petani masih bergantung pada tengkulak, 57,6% tidak melakukan pencatatan keuangan, dan 65,3% tidak mengetahui adanya regulasi perlindungan petani. Temuan ini mengindikasikan perlunya model tata kelola pembiayaan berbasis integrasi hukum dan akuntansi partisipatif. Implikasi penelitian ini dapat memperkuat literasi keuangan petani, meningkatkan akuntabilitas pembiayaan, dan memberikan masukan kebijakan bagi pemerintah daerah.
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