JEFMS Journal

ABSTRACT:

Corn farming is a corn cultivation system that utilizes biological materials and processes to obtain a decent profit for farmers. This study aims to identify the financial analysis and recording activities of farmers in corn farming, and analyze what factors influence the financial analysis and recording activities of these farmers. The research method used is survey method. A sample of 70 corn farmers was selected using a proportional sampling technique of 25% of the total number of corn farmers. Logit regression analysis was used to analyze recording activities and financial analysis of farmers in corn farming. The results showed that the recording and financial analysis activities of corn farming farmers were influenced by the income and experience of receiving training in financial analysis and recording activities on corn farming. Factors that influence the financial analysis and recording activities of farmers in corn farming, namely: age, educational background, income, farming experience, arable land area, and training experience.

KEYWORDS:

Financial analysis, recording activity, maize, farmers, farming

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