Analysis of the Quality of Financial Information Disclosure of KSP Harapan Bersama in the Perspective of Cooperative Accounting Standards for 2021-2023

This study examines the impact of the Adian Naginjang Irrigation Network on regional development in Asahan Regency using a qualitative approach. Data collection methods include in-depth interviews, participant observation, and documentation, with triangulation ensuring data validity. The findings reveal a significant boost in agricultural productivity, with rice yields increasing by 40% and horticultural crops by 25% due to improved water supply. This growth has enhanced local economic activities, particularly SMEs in agricultural processing and marketing. Additionally, the irrigation development has driven infrastructure improvements, such as roads and storage facilities, facilitating market access and reducing costs.