The Influence of Accounting Understanding, Operational Costs, Technological Advancement, and The Role of Farmers' Groups on Farming Income: Reviewed from Agricultural Accounting

(Case Study in Panggung Jaya Village)

Abstract

This study aims to examine the influence of accounting understanding, operational costs, technological advancements, and the role of farmer groups on the success of farming businesses in Panggung Jaya Village. A quantitative approach was used with statistical analysis through T-tests and P-values. The results indicate that accounting understanding and operational cost management have a significant influence. Farmers who master accounting and can manage costs efficiently tend to have more productive and sustainable farming businesses. Conversely, technological advancements and the role of farmer groups do not have a significant impact, possibly due to the low utilization of agricultural technology and suboptimal group participation. These findings emphasize the importance of increasing farmer capacity in accounting and cost management, while strengthening the role of farmer groups and expanding access to and adopting agricultural technology. The results of this study are expected to serve as a reference for policymakers and stakeholders in designing more effective farming business development strategies.