Jurnal Online Politeknik Negeri Lampung
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    Perpektif Perbankan Tentang Keputusan Pendanaan Modal Kerja Bagi UMKM

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    Micro, Small and Medium Enterprises (MSMEs) work as engines of economic growth. Promotion of MSMEs, especially in developing countries such as Indonesia, includes those that absorb a relatively high workforce, dependence on indigenous skills and technology, contribute to the development of entrepreneurship and innovation and the growth of industrial relations. This research attempts to summarize the banking perspective in providing credit to MSMEs. The purpose of this study is to find out the reasons banks are reluctant to provide loans to MSME banks. Take bank credit analysts in Bandar Lampung as a sample to answer the research questionnaire. The Z test is used to test hypotheses with a statistical significance level of 0.05. The test in this study was processed using a computerized Statistical Package for Social Science (SPSS) program. Data collected as many as 60 respondents through a questionnaire prepared by using a non-probability sampling / purposive sampling method. The research findings show that the terms and conditions of loans stipulated by banks are not easy to fulfill by MSMEs, so banks are reluctant to provide loans to MSMEs Keywords: MSMEs, Credit Analysts, Customers, Bank

    Pemahaman dan Kepedulian Penerapan Green Accounting: Studi Kasus UKM Tahu Tempe di Kota Bandar Lampung

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    The general objective of this study is to find out whether: 1) the SMEs of tofu and tempe in Bandar Lampung city have knowledge of the concept of green accounting 2) the SMEs of tofu and tempe in Bandar Lampung city care about the environment. The type of data used in this study is primary data, namely by interviewing and distributing questionnaires to the businessmen of tofu and tempe in Bandar Lampung city. Based on the results of the questionnaire, it was found that the understanding of the perpetrators of SMEs of tofu and tempe in Bandar Lampung city is still low because the preference of the interests of the actors of SMEs of tofu and tempe is still focused on operating profits not on product quality and environmental quality. The lack of awareness of environmental impacts that can affect the sustainability of its business is a factor that causes the low level of understanding. In terms of knowledge of the environmental costs, SMEs is also identified low. This is because the business actors are unable to identify what constitutes the components of environmental costs which also become a factor that causes low understanding of the SMEs. Keywords: Green Accounting, Environmental Costs, SMEs

    PENGEMBANGAN DESAIN KEMASAN UNTUK MENDUKUNG PEMASARAN PRODUK PANGAN OLAHAN DI KELOMPOK WANITA TANI HARAPAN JAYA

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    Tujuan dilaksanakan PKM di KWT Harapan Jaya untuk meningkatkan pengetahuan dan keterampilan anggota KWT Harapan Jaya dalam melakukan pengemasar dan meningkatkan pengetahuan dan keterampilan anggota KWT Harapan Jaya dalam melakukan pemasaran. Metode pendekatan yang digunakan untuk mengatasi berbagai permasalahan yang dihadapi Mitra (Kelompok Wanita Tani Harapan Jaya) adalah dengan cara pendekatan partisipatif aktif secara berkelanjutan antara tim pengusul dengan mitra. Tim pengusul sebagai pengendali Program Kemitraan Masyarakat yang berperan aktif melakukan pendampingan dan pembinaan secara berkala dan berkelanjutan kepada mitra. Hasil Pengabdian Kepada Masyarakat di KWT harapan jaya menunjukan peningktan pengetahuan dan keterampilan anggota KWT, mulai dari praktik pengemasan produk, sampai dengan praktik pemasaran produk meggunakan media market place facebook dan Instagram

    PENGGEMUKAN ITIK DENGAN MENGGUNAKAN KULIT PISANG DALAM PAKAN DI DESA WAY SEKAMPUNG KABUPATEN LAMPUNG TIMUR

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    Upaya yang dapat ditempuh dalam program kesejahteraan masyarakat dan pembangunan adalah pemenuhan kualitas dan kuantitas protein hewani.  Namun dalam pelaksanaan untuk pemenuhan kuantitas dan kualitas daging sulit tercapai mengingat kondisi perekonomian saat ini, maka hal tersebut dapat dilakukan dengan penganekaragaman penyediaan protein hewani. Alternatif untuk memenuhi kebutuhan daging/protein hewani yaitu dari ternak itik. Namun dalam kenyataannya pemeliharaan itik sering mengalami kendala lamanya panen dan kualitas daging yang banyak menganduk kolesterol, dan mortalitas ternak sangat tinggi sehingga pemanfaatan kulit pisang diharapkan dapat meningkatkan mikroflora usus dan kekebalan tubuh itik dan dapat menurunkan kadar kolesterol daging itik,  sehingga produktifitas  meningkat, mendukung terciptanya produksi daging nasional yang sehat, tanpa menimbulkan penyakit degeratif, disenangi konsumen, dan dapat direkomendasikan sebagai daging alternative untuk pencapaian angka kecukupan protein 15.59 g/kapita/hari di tahun 2020 (BPS, 2019). Tujuan program pengabdian kepada masyarakat yang bergerak dibidang pertanian-pangan menggunakan kulit pisang adalah 1) merintis pembentukan UKM yang bergerak dibidang produksi itik rendah kolesterol, 2) mengembangkan usaha percontohan produk iitik rendah kolesterol dengan pemanfaatan kulit pisang, dan 3) menerapkan berbagai hasil inovasi dan temuan berkaitan dengan pemanfaatan kulit pisang agar dapat lebih mudah diaplikasikan oleh masyarakat dan industri

    Inovasi Biopolybag Ramah Lingkungan dari Tandan Kosong Kelapa Sawit Diperkuat dengan Bahan Isian Sekam Padi

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    Used plastic in the form of polybags in the rehabilitation of plantation and agricultural land takes a very long time to be degraded naturally by sunlight (photodegradation) and soil microorganisms (biodegradation). One way to overcome this deficiency is to make bio polybags that function as nursery containers. This research aims to make biopolybags from empty fruit bunches (EFB) more environmentally friendly because they are easily decomposed into natural fertilizers for plants. The research was carried out from June to September 2021 at The Processing Technology Laboratory and Material Laboratory, LPP Polytechnic. Bio polybag is made in several stages, i.e. grinding, mixing of materials and adhesives, shaping, drying and mechanical testings. Mechanical tests carried out are compressive tests, tensile strength tests, and hardness tests, and to confirm the results, a density test was performed. Each mechanical property test was repeated three times. The samples represent each variation of the variables. The best bio polybag result is the bio polybag of EFB, which is reinforced by a 6 g rice husk filler with a tapioca adhesive of a measure of 20%. The highest test value obtained is: 1,495 kg.cm-2 for press strength value; 404,46 kgf.cm-2 (39,67 MPa) for tensile strength; and 63,99 HV for hardness value. The existence of this bio polybag is expected to replace the plastic that is difficult to degrade because it can decompose quickly, is more practical to be planted directly, and does not cause root damage during seedling.Used plastic in the form of polybags in the rehabilitation of plantation and agricultural land takes a very long time to be degraded naturally by sunlight (photodegradation) and soil microorganisms (biodegradation). One way to overcome this deficiency is to make bio polybags that function as nursery containers. This research aims to make biopolybags from empty fruit bunches (EFB) more environmentally friendly because they are easily decomposed into natural fertilizers for plants. The research was carried out from June to September 2021 at The Processing Technology Laboratory and Material Laboratory, LPP Polytechnic. Bio polybag is made in several stages, i.e. grinding, mixing of materials and adhesives, shaping, drying and mechanical testings. Mechanical tests carried out are compressive tests, tensile strength tests, and hardness tests, and to confirm the results, a density test was performed. Each mechanical property test was repeated three times. The samples represent each variation of the variables. The best bio polybag result is the bio polybag of EFB, which is reinforced by a 6 g rice husk filler with a tapioca adhesive of a measure of 20%. The highest test value obtained is: 1,495 kg.cm-2 for press strength value; 404,46 kgf.cm-2 (39,67 MPa) for tensile strength; and 63,99 HV for hardness value. The existence of this bio polybag is expected to replace the plastic that is difficult to degrade because it can decompose quickly, is more practical to be planted directly, and does not cause root damage during seedling

    3D Modeling Ground Level Surface for Roadway Horizontal Alignment Design

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    Road geometric design requires topographic data of road alignment plans. National Digital Elevation Model (DEMNAS), published by the Geospatial Information Agency, could be used as preliminary data to design horizontal and vertical alignments. This research aims to: the site plan of Polinela 2nd campus geometric correction, 3D modeling of ground-level surface based on DEMNAS, overlaying the road alignment plan on 3D modeling of ground-level surface, identifying the point of intersection, calculating parameters of road bend, describing the ground level profile of the roads alignment plan. Geometric correction, modeling, computing, and drafting were formulated with Autodesk Civil 3D software. The roads plan, which had a bend in its segment, was analyzed. The roads plan would be modeled on a 3D surface to be analyzed for its horizontal alignment parameters, including bend angle, bend radius, circular arc length, transition arc length, superelevation, and the appropriate type of bend. The horizontal alignment parameter analysis refers to the road geometric planning standards set by the Ministry of Public Works and Public Housing. The results show that the four road segments that had to be analyzed for the bend parameters and the appropriate type of bend were full circle (FC) and spiral spiral spiral (SCS)

    Pemberian Infusa Daun Pepaya (Carica papaya L.) pada Produktivitas Broiler

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    One of the efforts to improve broiler productivity is to use natural ingredients, one of which is papaya leaves. Papaya leaves contain substances such as saponins, flavonoids, which can help productivity. The purpose of this study was to analyze the effect of papaya leaf infusion on broiler productivity. Place of research in the Lampung State Polytechnic enclosure. Experimental research by comparing two treatments. The treatment is applied through drinking water at a dose of 25 ml / liter. Consisting of control P0 and treatment P1, each plot contains 50 chickens. The variables observed were ration consumption, body weight gain, ration conversion, it can be concluded from the results of the research that giving papaya leaf infusion (Carica Papaya L.) at a dose of 25 ml / liter in broiler drinking water affected the productivity of broilerOne of the efforts to improve broiler productivity is to use natural ingredients, one of which is papaya leaves. Papaya leaves contain substances such as saponins, flavonoids, which can help productivity. The purpose of this study was to analyze the effect of papaya leaf infusion on broiler productivity. Place of research in the Lampung State Polytechnic enclosure. Experimental research by comparing two treatments. The treatment is applied through drinking water at a dose of 25 ml / liter. Consisting of control P0 and treatment P1, each plot contains 50 chickens. The variables observed were ration consumption, body weight gain, ration conversion, it can be concluded from the results of the research that giving papaya leaf infusion (Carica Papaya L.) at a dose of 25 ml / liter in broiler drinking water affected the productivity of broile

    Analisis Ekonomi Broiler yang Diberi Ekstrak Kulit Manggis (Garcinia mangostana L) dalam Ransum

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    Study aims to analyze the production costs and revenues using mangosteen peel extract in broiler. The research was carried out for 3 months at  farm in Department of Animal Husbandry, Lampung State Polytechnic. This study used 5 treatments, the treatments were P0 (100% control diet), P1 (Control Diet+ 0.5% mangosteen peel extract 0.5%, P2 (Control Diet+1% mangosteen peel extract 1%), P3 (Control Diet + 1.5% mangosteen peel extract), and P4 (Control Diet + 2% mangosteen peel extract). The data obtained were calculated using Microsoft Excel and analyzed descriptively. The results of the study showed that the use of mangosteen peel extract in diets rations up to a level of 2% was able to reduce production costs. The best results were found in the use of  1% (P2) with a BEP(Break Event Point) value of Rp. 21,135.86, IOFC(Income Over Feed Cost) Rp. 537,613.92, R/C (Revenue cost ratio) 1.40 and  B/C (Benefit cost ratio)  0.40Study aims to analyze the production costs and revenues using mangosteen peel extract in broiler. The research was carried out for 3 months at  farm in Department of Animal Husbandry, Lampung State Polytechnic. This study used 5 treatments, the treatments were P0 (100% control diet), P1 (Control Diet+ 0.5% mangosteen peel extract 0.5%, P2 (Control Diet+1% mangosteen peel extract 1%), P3 (Control Diet + 1.5% mangosteen peel extract), and P4 (Control Diet + 2% mangosteen peel extract). The data obtained were calculated using Microsoft Excel and analyzed descriptively. The results of the study showed that the use of mangosteen peel extract in diets rations up to a level of 2% was able to reduce production costs. The best results were found in the use of  1% (P2) with a BEP(Break Event Point) value of Rp. 21,135.86, IOFC(Income Over Feed Cost) Rp. 537,613.92, R/C (Revenue cost ratio) 1.40 and  B/C (Benefit cost ratio)  0.4

    Analisis Produksi dan Faktor Produksi Usaha Tani Terpadu Tanaman Padi dan Ternak Sapi di Nagari Taram Kecamatan Harau

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    Green Agriculture can be developed through an integrated farming system of crop and livestock. The purpose of this research is to know the description of production and production factors of integrated farming of rice and cattle. This study uses a descriptive method, which is carried out in Lima Puluh Kota Regency, precisely in Harau District. The selection of the research area was carried out in purposive method. The study was conducted in April - June 2022. Determination of the research sample using the snowball sampling method. Collecting data using interview method using questionnaires to obtain primary data and documentation method to obtain secondary data. The data analysis method used descriptive analysis using a triangulation technique approach that tested the validity of the data with methods, sources, and theories. The amount of rice production produced by farmers in integrated farming of rice and cattle in the study area ranged from 3,300 - 16,200 Kg. However, the average amount of rice production produced is 6,940.88 Kg. The production factors in rice farming, integrated farming of rice and cattle, include: paddy fields, cowsheds, rice seeds, cattle seeds/nursery, organic fertilizers, inorganic fertilizers, cattle feed, pesticides, drugs and vitamins. cattle, labor and capital.Pertanian Ramah Lingkungan dapat dikembangkan melalui sistem pertanian terpadu tanaman dan ternak. Adapun tujuan dari penelitian adalah untuk mengetahui gambaran produksi dan faktor produksi usaha tani terpadu tanaman padi dan ternak sapi. Penelitian ini menggunakan metode deskriptif, dimana dilakukan di Kabupaten Lima Puluh Kota tepatnya di Kecamatan Harau. Pemilihan daerah penelitian dilakukan dengan cara segaja. Penentuan sampel penelitian menggunakan metode pengambilan sampel bola salju. Pengumpulan data menggunakan metode wawancara menggunakan kuisioner untuk memperoleh data primer dan metode dokumentasi untuk memperoleh data sekunder. Metode analisis data menggunakan analisis deskriptif kualitatif dan kuantitatif menggunakan pendekatan teknik triangulasi yang menguji keabsahan data dengan metode, sumber, dan teori. Jumlah produksi padi yang dihasilkan oleh petani usaha tani terpadu tanaman padi dan ternak sapi di daerah penelitian berkisar antara 3.300 - 16.200 Kg. Namun rata-rata jumlah produksi padi yang dihasilkan adalah 6.940,88 Kg. Adapun faktor-faktor produksi dalam usaha tani padi usaha tani terpadu tanaman padi dan ternak sapi, meliputi: lahan sawah, kandang sapi, benih padi, bibit/bakalan ternak sapi, pupuk organik, pupuk anorganik, pakan ternak sapi, pestisida, obat dan vitamin ternak sapi, tenaga kerja dan modal

    Analisis Faktor-Faktor Yang Berpengaruh Pada Penghindaran Pajak : (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019)

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    The purpose of this study is to find out the factors influencing Tax Avoidance such as Capital Intensity, Firm Size, Leverage, Return On Assets (ROA), and Sales Growth. The population of this study includes all manufacturing companies in various sectors listed on the Indonesia Stock Exchange (IDX). By using purposive sampling technique with predetermined criteria, there are 50 companies as samples during 2017-2019. All of data required are obtained from IDX website. Multiple regression analysis is run with tax avoidance as the dependent variable, while capital intensity, firm size, leverage, return on assets (ROA), and sales growth as independent variables. The results of the test show that return on assets (ROA) had an effect on tax avoidance, while capital intensity, firm size, leverage, and sales growth had no effect on tax avoidance

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