Eduvest – Journal of Universal Studies
Volume 2 Number 4, April 2022
675 http://eduvest.greenvest.co.id
relatively prone to dry, slightly hilly in some places as well as a lot of lime soil content that
is very possible to grow spices. According to data collected from several sources; In 4
districts on the island of Madura there are already spice plantations. Bangkalan Regency
has 2 hectares, Sampang Regency spreads throughout the district which ranges in area of
4-9 ha and the quantity of the results is relatively the same every year, Pamekasan Regency
is spread in almost all districts and is usually planted near its homes or yards and Sumenep
Regency is in guluk-guluk area. (Sulistiyawati & Andriani, 2017)
With such a wide distribution and not concentrated spice plantations in Madura,
encourage researchers to know the distribution process of the spices after harvesting until
it reaches the hands of consumers. The distribution process can be explained in more detail
by using one of the accounting information system business processes called "Supply
Chain". In the "Supply Chain" will be explained a clear sequence of spices began to be
planted-harvested-merchant-consumers. An Accounting Information System framework
which is consists of "input-process-outputs". Input can be input or raw materials (spices
seeds), while the process are: Spices begin to be planted, maintained then harvested (as
output). The Output (harvested Spices) are entering the Chain of “Supply Chain”; they are
going to be marketed or distributed to consumers directly, or sent to middle traders, and or
sent to the market(Krishnaraj, Gunaseelan, Arunmozhi, & Sumandiran, 2020). The Supply
Chain is expected to be able to better known in detail the journey of "The Spice" to reach
the consumer to be used as the main spice in cooking, along with the price that occurs and
the relationship that occurs between producers, middle parties and consumers.
This Research focusing on identifying the problems of “How is the Accounting
Information System on the distribution of “The Spice” in Madura? and How is the Supply
Chain of spices for seasoning until become a dish.
RESEARCH METHOD
Research on the Accounting Information System for the distribution of “Spices” in
Madura and the Supply Chain of spices for seasoning until become a dish; is conducted
using a type of qualitative research with a qualitative descriptive approach, an approach
with qualitative descriptive methods, According to Nazir (1988: 63) quoted in Prastowo
(2012: 186) is a method used to examine the status of a human group, a set of conditions,
an object, a thought system, or a class of events in the present. According to Arikunto
(2003:310) quoted in Prastowo (2012:310) it is asserted that research using qualitative
descriptive methods is not intended to test certain hypotheses, but only describes "what is"
about a variable, symptom, or state. The method in this study is done using how to collect
data, compile, and describe so that results are obtained in the form of "Supply Chain” of
Spices for Madurese Cuisine(Rachim & Tambunan, n.d.).
The research data obtained by the authors was obtained from interviews with
informants (spice farmers) in 4 districts in Madura, spice traders, and spice consumers.
1. Informant
Informant is a person who is used for a research purpose in providing information
about the situation and conditions in the research place(Cossham & Johanson, 2019).
Researchers use data generated from conducting interviews so that to complete the data,
researchers need an informant related to the research conducted(Moises Jr, 2020). The
informant criteria used by researchers are: spice farmers who come from 4 districts in
Madura, spice swords, spice consumers
2. Data Collection Methods