Profit Sharing Risk: Accountability Values  in Local Cattle Sharing System

Prasetyono Prasetyono; Yuliana Rakhmawati; Ach Fawaid As’ad; Erfan Muhammad

doi:10.29313/mimbar.v37i1.6009

Profit Sharing Risk: Accountability Values in Local Cattle Sharing System

Prasetyono Prasetyono, Yuliana Rakhmawati, Ach Fawaid As’ad, Erfan Muhammad

Abstract

Beef cattle's sharing is an Indonesian traditional economic system that is formed naturally based on local wisdom values. Even though it is done traditionally, the principles of good cooperation have been practiced. Based on that, this research aims to describe the economic perspective, particularly the accountability values embedded in Indonesia's local cattle sharing system. This research employs a case study to obtain the accountability values in two local, regional cattle sharing locations in Java and Madura. Informants of this research are local cattle farmers, investors, and middlemen. Data analysis uses a single case-multilevel analysis method. The study results show that Javanese's accountability values apply in "mantep-mantepan lan percoyo" wisdom or mutualism trust. Meanwhile, the Madurese perform accountability values in "oreng jujur bakal pojur" or honest man will get his luck. The value of local wisdom affinity is also carried out in profit sharing management. The Javanese and Madurese considerate accountability in cattle sharing system based on mutual support within parties involved and brotherhood establishment. The added value of the local wisdom tends to reduce the profits sharing risk obtained by the parties.

Keywords

accountability, cattle sharing, profits sharing risk

Full Text:

PDF

References

Achmad, F., Mulyo, J. H., Masyhuri, & Subejo. (2019). Factors Affecting Profit Analysis of Small-Scale Beef Cattle Farmers in the Special Region of Yogyakarta, Indonesia. American-Eurasian Journal of Sustainable Agriculture, 13(June), 1–12. https://doi.org/10.22587/aejsa.2019.13.2.1

Asikin, Z., Baker, D., Villano, R., & Daryanto, A. (2020). Business Models and Innovation in The Indonesian Smallholder Beef Value Chain. Sustainability, 12(17), 1–13. https://doi.org/10.3390/su12177020

BPS-Statisitics Indonesia. (2018). Jawa Timur Province in Figures 2018. BPS Provinsi Jawa Timur.

Brennan, N. M., & Solomon, J. (2008). Corporate Governance, Accountability and Mechanisms of Accountability: an Overview. Accounting, Auditing & Accountability Journal, 21(7), 885–906. https://doi.org/10.1108/09513570810907401

Bunmee, T., Chaiwang, N., Kaewkot, C., & Jaturasitha, S. (2018). Current situation and future prospects for beef production in Thailand - A review. Asian-Australasian Journal of Animal Sciences, 31(7), 968–975. https://doi.org/10.5713/ajas.18.0201

Cantwell, J., & Narula, R. (2001). The Eclectic Paradigm in The Global Economy. International Journal of the Economics of Business, 8(2), 155–172. https://doi.org/10.1080/13571510110051504

Chung, K. Y., Lee, S. H., Cho, S. H., Kwon, E. G., & Lee, J. H. (2018). Current situation and future prospects for Beef Production in South Korea - A Review. Asian-Australasian Journal of Animal Sciences, 31(7), 951–960. https://doi.org/10.5713/ajas.18.0187

Directorate General of Livestock and Animal Health Services. (2018). Livestock and Animal Health Statistics 2018.

Drouillard, J. S. (2018). Current Situation and Future Trends for Beef Production in The United States of America — A Review. Asian-Australasian Journal of Animal Sciences, 31(7), 1007–1016.

Farhan, M., & Firmansyah. (2017). Analisis Karakter Peternak Terhadap Tingkat Kepatuhan Mengulirkan Ternak Pada Pola Gaduhan Ternak Sapi Pemerintah Daerah Di Kabupaten Batang Hari. Jurnal Ilmiah Ilmu Terapan Universitas Jambi, 1(2), 106–120.

Filguerias, F. (2016). Transparency and Accountability: Principles and Rules for The Construction of Publicity. Journal of Public Affairs, 16(2), 192–202. https://doi.org/10.1002/pa

Gains, F., & Stoker, G. (2009). Delivering ‘ Public Value ’: Implications for Accountability and Legitimacy. Parliamentary Affairs, 62(3), 438–455. https://doi.org/10.1093/pa/gsp007

George, A. L., & Bennett, A. (2005). Case Studies and Theory Development In The Social Science. MIT Press.

Hadi, P. S., Rahayu, E. T., & Pratiwi, A. N. (2020). Model of Empowerment Members of Farmers Group Based on Beef Cattle Business in Indonesia. International Journal of Sciences: Basic and Applied Research (IJSBAR), 52(1), 31–39.

Hall, A. T., Frink, D. D., & Buckley, M. R. (2015). An accountability Account: A review and Synthesis of The Theoretical and Empirical Research on Felt Accountability. Journal of Organizational Behavior. https://doi.org/10.1002/job.2052 An

Han, Y., & Perry, J. L. (2020). Corrigendum to: Conceptual Bases of Employee Accountability: A Psychological Approach. Perspectives on Public Management and Governance, 3(4), 340–340. https://doi.org/10.1093/ppmgov/gvaa014

Hancock, D. R., & Algozzine, R. (2017). Doing Case Study Research: A Practical Guide for Beginning Researchers (3rd Editio). Teachers College Press.

Kamayanti, A. (2017). Metodologi Konstruktif Riset Akuntansi: Membumikan Religiositas (A. D. Mulawarman (ed.)). Yayasan Rumah Peneleh.

Mahendri, I. G. A. P. (2018). Financing Small-Holder Cattle Fattering in Indonesia: Integrating Demand, Supply and Institutions [The University of Queensland]. In School of Agriculture and Food Sciences. http://iiard.com/index.php/IJSSMR/article/view/1252

Mapiye, O., Makombe, G., Mapiye, C., & Dzama, K. (2018). Limitations and Prospects of Improving Beef Cattle Production in the smallholder Sector: a Case of Limpopo Province, South Africa. Tropical Animal Health and Production, 50(7), 1711–1725. https://doi.org/10.1007/s11250-018-1632-5

Marisa, J., & Sitepu, S. A. (2020). Beef Cattle Livestock Business Income Analysis in West Binjai District, Indonesia. Asian Journal of Advances in Agricultural Research, 13(1), 24–29. https://doi.org/10.9734/ajaar/2020/v13i130095

Matthews, F. M. (2015). Letting Go and Holding on: The politics of Performance Management in The United Kingdom. Public Policy and Administration, 0(0), 1–21. https://doi.org/10.1177/0952076715615186

Nono, O. H., Natawidjaja, R., Arief, B., Suryadi, D., & Kapa, M. M. J. (2018). The Impact of Sharing Arrangement Institution on Beef Cattle Breeding Performance in Kupang District, East Nusa Tenggara Province, Indonesia. IOP Conference Series: Earth and Environmental Science, 122(1). https://doi.org/10.1088/1755-1315/122/1/012135

Novra, A. (2015). Subsidi subsidi Bunga Modal Yang Diterima Rumah Tangga Peternak Sapi Binaan Program CSR (Corporate Social Responsibilty) Petrochina Jabung Ltd. Agriekonomika, 4(2), 122–131.

Popova, O., Koval, V., Antonova, L., & Orel, A. (2019). Corporate Social Responsibility of Agricultural Enterprises According To Their Economic Status. Management Theory and Studies for Rural Business and Infrastructure Development, 41(2), 277–289. https://doi.org/10.15544/mts.2019.23

Prasetyono, P., & Rakhmawati, Y. (2019). Gaduhan : Madurese Traditional Cattle Sharing Program in Economic and Social Perspective. Advances in Social Science, Education and Humanities Research, 363(Icss), 24–27.

Price, B., Study, A. C., Nur, N., Fefta, A., & Amin, F. (2017). Business Strategy of Cattle farmers and Bottleneck in Production under The Rise in Beef Price: A Case Study in Malang District. Jurnal Ilmiah Administrasi Publik (JIAP), 3(3), 214–222.

Sirajuddin, S. N., Hastang, Lestari, V. S., & Rosmawaty. (2019). The Implementation of a Profit-Sharing System Between Beef Cattle Farmers and The Maiwa Breeding Centre in Enrekang, South Sulawesi, Indonesia. IOP Conference Series: Earth and Environmental Science, 260(1). https://doi.org/10.1088/1755-1315/260/1/012001

Sirajuddin, Sitti Nurani, Hastang, Lestari, V. S., & Rosmawaty. (2019). Livestock Ecology Research on Institution and Traditional Sharing Systems in Cattle Farms. EurAsian Journal of BioSciences, 13(1), 239–244.

Siregar, A. R., Sirajuddin, S. N., Lestari, V. S., & Fitrianti, N. (2018). Sustainability Strategy for Profit Sharing Systems for Beef Cattle Farmers with Institutions in Terms of Economic Aspects. Advances in Environmental Biology, 12(9), 2018file:///C:/Users/EBC KOMPUTER/Documents/ajas.1. https://doi.org/10.22587/aeb.2018.12.9.2

Smith, S. B., Gotoh, T., & Greenwood, P. L. (2018). Current Situation and Future Prospects for Global Beef Production: Overview of Special Issue. Asian-Australasian Journal of Animal Sciences, 31(7), 927–932. https://doi.org/10.5713/ajas.18.0405

Soemanto, S. L., Kartono, D. T., & Ratriyanto, A. (2017). The Empowerment of Small-Scale Beef Cattle Farmer Households: Case Studies of Csr Ptpn Xii Program, East Java, Indonesia. … Journal of Social Sciences and …, 3(6), 27–36. http://iiard.com/index.php/IJSSMR/article/view/1252

Solomon, J. (2020). Corporate Governance and Accountability (Issue October). John Wiley & Sons Inc. https://books.google.co.id/books?hl=en&lr=&id=JAX9DwAAQBAJ&oi=fnd&pg=PR7&ots=nx-Y_xaZ13&sig=e5JdnNM3CBity1duYn8EBVjk-Go&redir_esc=y#v=onepage&q&f=false

Stake, R. E. (2005). Case Studies. In N. K. Denzin, & Y. S. Lincoln (Eds.), Handbook of Qualitative Research (pp. 443-454, 3rd ed.). Thousand Oaks, CA: Sage Publications.

Thomann, E., Hupe, P., & Sager, F. (2018). Serving Many Masters: Public Accountability in Private Policy Implementation. Governance, 31(2), 299–319. https://doi.org/10.1111/gove.12297

Tribudi, Y. A., & Ristyawan, M. R. (2017). Analisis Ekonomi Sapi Potong Pola Gaduhan: Studi Kasus di Desa Slorok, Kecamatan Kromengan, Kabupaten Malang. Jurnal Ekonomi, Bisnis Dan Kewirausahaan, 6(1), 30–48. https://doi.org/10.26418/jebik.v6i1.20724

Utami, H. D., Yakin, A., & Seruni, A. P. (2018). Determinants Affecting on Smallholder Madura Cattle Farming at Pamekasan Regency, East Java, Indonesia. IOP Conference Series: Earth and Environmental Science, 119(1). https://doi.org/10.1088/1755-1315/119/1/012063

Wantasen, E., & Paputungan, U. (2017). Faktor-Faktor Yang Mempengaruhi Nilai Tambah Usaha Ternak Sapi Di Desa Tumaratas Kecamatan Langowan Barat. Jurnal Zootek, 37(2), 294–302. https://doi.org/10.35792/zot.37.2.2017.16083

Wulanda, D. A., & Faizah, S. I. (2019). Peran LMI Dalam Pemberdayaan Ekonomi Masyarakat Miskin Melalui Program Gaduh Ternak Barokah Di Kabupaten Trenggalek. Jurnal Ekonomi Syariah Teori Dan Terapan, 6(8), 1690-1705;

DOI: https://doi.org/10.29313/mimbar.v37i1.6009

Refbacks

There are currently no refbacks.

MIMBAR : Jurnal Sosial dan Pembangunan is licensed under Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.