Keberlanjutan Usaha terhadap Kinerja Keuangan dengan Pemanfaatan Bahan Sisa dari Produktivitas (Studi Kasus pada Reban Lestari Farm Kolaka)

Hasnidar; Muh. Sajjaj Sudirman; Hastuti

doi:10.30656/vz0hff22

Authors

Hasnidar Universitas Halu Oleo https://orcid.org/0000-0002-1949-1431
Muh. Sajjaj Sudirman Institut Agama Islam Negeri Ternate https://orcid.org/0000-0002-1853-9691
Hastuti Universitas Sembilanbelas November Kolaka https://orcid.org/0000-0002-2588-6843

DOI:

https://doi.org/10.30656/vz0hff22

Abstract

This research aims to examine the sustainability of businesses that affect the financial performance of micro, small and medium-sized enterprises (MSMEs), resulting from the utilization of waste materials generated during production. The subject of this study is Reban Lestari Farm, an egg-laying poultry business located in Kolaka Regency. This study employs a qualitative approach to explore phenomena within the micro, small, and medium-sized enterprises sector. Data collection techniques included interviews and field observations. The data analysis method employed a qualitative descriptive approach. The research findings indicate that MSME actors in the egg-laying poultry sector possess significant potential for producing by-products that enhance business sustainability and improve the financial performance of micro, small and medium-sized enterprises (MSMEs). Two products are generated from the waste materials produced by Reban Lestari Farm's egg-laying poultry: organic fertilizer derived from the processing of chicken manure and cull chickens, which are those that are no longer productive in laying eggs. The age of these cull chickens ranges from 90 to 110 weeks. Both by-products significantly contribute to the creation of a triple bottom line, which integrates social, environmental, and economic aspects as the foundation for sustainable business management.

Author Biographies

Hasnidar, Universitas Halu Oleo

Jurusan Akuntansi
Muh. Sajjaj Sudirman, Institut Agama Islam Negeri Ternate

Program Studi Akuntansi Syariah
Hastuti, Universitas Sembilanbelas November Kolaka

Program Studi Peternakan

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