Penerapan teknologi tepat guna pascapanen kopi merupakan salah satu cara untuk meningkatkan nilai tambah komoditas perkebunan kopi. Kelompok tani BLJ Tani (Blang Jorong Tani) dan kelompok tani Buge Mujadi adalah dua kelompok tani petani kopi di Desa Petukel Blang Jorong yang akan menjadi masyarakat mitra kegiatan penerapan TTG. Tujuan dari kegiatan penerapan TTG ini adalah untuk meningkatkan produktifitas masyarakat mitra (petani kopi) di Desa Petukel Blang Jorong melalui penerapan mesin-mesin TTG pascapanen kopi. Mesin-mesin yang akan diterapkan nantinya adalah mesin pengupas kulit buah kopi sistem berjalan, mesin pencuci buah kopi dan mesin huller berjalan. Metode pelaksanaan program dimulai dari survey ke lokasi, sosialisasi program, perancangan dan pembuatan mesin-mesin pascapanen kopi, penerapan mesin yang telah difabrikasi dan evaluasi kegiatan. Dari hasil kegiatan telah diproduksi mesin-mesin tepat guna pascapanen kopi, yang terdiri dari dua unit mesin pengupas kulit kopi berjalan (pulper mobile), satu unit mesin pencuci biji kopi type bacth, dan satu unit mesin pengupas biji kopi berjalan (huller mobile). Petani kopi di Desa Petukel Blang Jorong Kabupaten Bener Meriah telah mengenal mesin-mesin teknologi tepat guna pascapanen kopi. Hasil evaluasi kegiatan menunjukan produktifitas petani kopi mulai meningkat. Hal ini dapat terlihat dari proses pengolahan kopi pascapanen yang lebih efektif dan efesien.

This study is intended to convey the idea of merging of the three concepts of accounting, namely mato based profit-sharing accounting, cooperative, and sharia. The merger was motivated by a desire to produce a more universal accounting concept, which is not based on a particular religious stream, but in line with Indonesia's constitutional- ideology: Pancasila and the 1945 Constitution. The research paradigm uses a spiritual approach. The research generates a new accounting concept that is more viscous with the values of justice, a joint effort based on the principle of kinship and inspired by the values of divinity.

Objective - This research aims to identify a cultural theme embedded in entrepreneurial accounting and construct the form of entrepreneurial accounting. Methodology/Technique – A cognitive anthropology method is employed in this research to investigate the cultural atmosphere of entrepreneurial accounting. This is achieved by conceiving the atmosphere into informants’ (owner/entrepreneur-director) mind-set. The research was conducted at various Padang restaurants in Jakarta, Indonesia, that were classified into four groups based on their size and level of complexity. Finding and Novelty - Firstly, a number of cultural themes of entrepreneurial accounting are revealed among the four Padang restaurant groups. There are four similar cultural themes: (a) business process turbulence; (b) togetherness intensity; (c) informal control processes; and (d) formal control processes. Despite the fact that all of the restaurants have similar cultural themes, the elements embedded in each theme are different and require certain adjustments in the design of entrepreneurial accounting based on a profit sharing system. Secondly, a construction of entrepreneurial accounting coloured with a unique socio-cultural background was also discovered. This construction enables owner/entrepreneur-directors to execute work programs with a view to achieving the company’s goal to enhance performance, either financially or non-financially. Type of Paper: Empirical.

This research aims to create a concept of entrepreneurial control with a view to building a concept of management control by interpreting socio-cultural aspects of company organization. An interpretive paradigm by means of ethnographic method was employed in this research. Finding of the research reveals a concept of entrepreneurial control that is a controlling model conducted by entrepreneur-directors by involving the socio-cultural aspects to encourage the employees in order to achieve maximum company performance. This is implemented by creating a unique policy on compensation that a profit sharing has composition of 10:7:3, which is proportionally shared respectively among employees, investors, and entrepreneur-directors.

Objective - This research aims to reveal the productivity culture existing in Rumah Makan Padang (RMP), located in Jakarta, with a view to generating a concept of productivity that is in line with RMP-based local wisdom. Methodology/Technique - An ethnographic method was employed to investigate the local perspective in the attempt to develop a new concept of productivity. Findings - The findings show that the concept of productivity existing in RMP differs from the contemporary concept of today's culture. Novelty - Whilst the conventional concept of productivity stresses on the material aspects which can be physically and financially measured with a productivity ratio of output toward input, the concept existing in RMP stresses not only on material aspects, but also spiritual aspects, to have lived in and been reflected from its uniqueness of work measurement, that is income per mato (IpM). The spiritual aspect in RMP includes a mutual belonging of the value of IDR 1, risk taking and profit sharing, proportional togetherness, spiritual leadership, hard work, bravery and willingness to sacrifice. Type of Paper: Empirical Keywords: New Product development, Management, local wisdom, Indonesia. JEL Classification: M11. M19.

This study aims to examine the role of employee work productivity as a mediating variable in the relationship of the incentive principles based on the mato system toward firm performance. The principle based on the mato system is a principle in remuneration policy applied by a company to employees based on the concept of profit sharing. Data was collected by means of a survey method through a questionnaire filled out by 77 respondents and analysed using the partial least squares (PLS) approach. The result of the study indicates that there is a positive effect of the incentive principles based on the mato system toward firm performance and the finding shows that employee work productivity has a positive role to mediate the effect of incentive principles based on the mato system toward firm performance. Incentive principles based on the mato system are a new variable in the realm of management accounting. The variable reflects unique business management in a restaurant firm and is evidently able to improve employee work productivity to create value added for the restaurant firm.