Strengthening Farmers' Capabilities in Measuring the Fair Value of Biological Assets Based on Coffee Fruit Estimation to Increase Income from Smallholder Coffee Plantations in Panduman Village
DOI:
https://doi.org/10.25047/j-dinamika.v11i2.7252Keywords:
Biological Assets, Fair Value, Coffee Fruit Estimation, Farmers' IncomeAbstract
Smallholder coffee plantations in Panduman Village represent a major source of livelihood with significant economic potential; however, they are not yet supported by adequate asset management capabilities. Farmers face key challenges, including limited ability to measure the fair value of biological assets and low levels of financial literacy, which in turn hinder income optimization and restrict access to formal financing. The absence of standardized valuation practices reduces the credibility of farm business information in the eyes of financial institutions. This community service program aims to strengthen farmers’ capabilities in measuring the fair value of biological assets using a coffee fruit estimation–based approach as a practical and context-adaptive method. The implementation methods include problem identification, socialization of fair value concepts in accordance with PSAK 69 (Agriculture), technical training on coffee yield estimation, field-level mentoring, and evaluation of outcomes. A participatory approach was employed to ensure effective and sustainable knowledge transfer. The results indicate a significant improvement in farmers’ understanding of fair value concepts and their ability to estimate production based on coffee fruit assessment. Farmers are increasingly in calculating the economic value of their coffee plants more objectively and in preparing more structured farm business information. Furthermore, the program contributes to increased confidence in accessing financial services and presents potential for income enhancement through data-driven decision-making. Overall, this program enhances financial literacy, managerial capacity, and the sustainability of smallholder coffee farming. The developed fair value measurement model based on coffee fruit estimation offers a simple, applicable, and replicable approach for strengthening farmers’ economic capacity in the agricultural sector.
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Copyright (c) 2026 Sri Sundari, Ahmad Ahsin Kusuma Mawardi, Hendrik Tri Oktaviansyah, Lilik Farida, Nyoman Gede Krishnabudi
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