Sistem Bagi Hasil Pada Pembagian Hasil Nelayan Desa Suru Kecamatan Siritaun Wida Timur Kabupaten Seram Bagian Timur

Authors

  • Mansur Mansur Jurusan Akuntansi, Politeknik Negeri Ambon
  • Shella Kriekhoff Jurusan Akuntansi, Politeknik Negeri Ambon
  • Ennis S. Kriekhoff Jurusan Akuntansi, Politeknik Negeri Ambon

Abstract

Suru Village is one of the villages located in East Siritaun Wida District, East Seram Regency, with a village area of ​​± 1 km2. The people of Suru Village, Siritaun Wida East Seram District, East Seram Regency, which is ± 1000 people, the majority of whose lives work as fisherman. Suru Village is led by a village head. In the calculation results, there is a difference in distribution to the owner, namely Rp. 809,291 (Rp. 8,077,291 – Rp. 7,235,000). There is a difference because there are several costs, which are not charged and are calculated amortization per month by the owner. Such as the costs of making ketinting, purchasing machines and other costs which are charged directly without any calculation part per month (charged monthly). Judging from the results of the agreed distribution and the cost calculations that have been carried out, we propose that it would be good for this profit sharing to be distributed, adjusted to the number of fishermen, for owners and workers, considering the size of the profit sharing results which will be announced to the number of fishermen employed, when -times can change and the number of catches that will be obtained.

Keywords: Fishermen, profit sharing

Published

2024-12-30

Issue

Section

Articles