Jurnal Pertanian UMPAR (Universitas Muhammadiyah Parepare)
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Aplikasi Tricoderma sp. dan Streptomyces sp. Terhadap Produksi Bawang Putih (Allium sativum L.)
No full textThis study aims to determine the effect of Trichoderma sp., And Streptomyces sp., On the production of garlic plants. The research objective was to obtain a combination of biological fertilizers, which are suitable for the cultivation of local Indonesian garlic plants. The study was started by making a suspension by taking the inoculant Trichoderma sp., And Streptomyces sp., Using ose, then put it in a liquid medium and incubated for 5 days. Inoculation of Trichoderma sp., And Streptomyces sp., was done by pouring it into the planting hole area of 5 mL each of the garlic plants according to the treatment consisting of control (without suspension); giving suspension of Trichoderma sp .; Suspense Streptomyces sp .; and Trichoderma sp. + Streptomyces sp. Data were analyzed using the F test, treatments that had a real effect were further tested with the Least Significant Difference Test at the 5% level. The results showed that the treatment significantly affected plant height, dry tuber weight, and tuber diameter. The highest average for all observation parameters was found in the fungus Trichoderma sp. + Streptomyces sp., While the lowest average was in the treatment without the fungal suspension for all parameters of the observation
PENINGKATAN PENGETAHUAN TEKNIK BUDIDAYA DAN USAHA PEMBIBITAN JABON MERAH OLEH KTH MAKMUR LESTARI
No full textThis article aims to reveal the knowledge and mastery of cultivation technology and red jabon breeding by members of the forest farmer group (KTH) Makmur Lestari. The method for obtaining data was carried out by means of a pre-test and post test on 30 KTH members as participants in the Cultivation Technical Guidance and Guidance and red jabon business analysis which was carried out on 23-24 August 2019 in Andinete village, Kolono sub-district, South Konawe. The test results showed that overall the participants knew exactly about Red Jabon and its economic prospects. Apart from that, there was a significant increase in knowledge and mastery of red jabon cultivation technology between before and after counseling and technical guidance. There was an increase of around 77% of participants being able to calculate the analysis of the Red Jabon breeding business. Increasing the capacity of forest farmers needs to be done through extension and technical guidance
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI PENDAPATAN PETANI PADI DI KECAMATAN PATAMPANUA KABUPATEN PINRANG
No full textThis study aims to analyze whether factors of land area, labor force, fertilizer, and pesticide use factors and agricultural technology have a significant effect on the income of rice farmers in Patampanua District, Pinrang Regency. The collection techniques used are observation, documentation, and interviews. The data analysis technique in this study uses multiple linear regression analysis, this analysis is used to find out the factors that influence the income of rice farmers in Patampanua District, Pinrang Regency. The results showed that based on the model summary table the value of F count = 4072,541 was obtained while using the excel formula obtained the value of Ftable = 2,312 which means Fcount> Ftable then Ho was rejected and Ha was accepted, meaning that there was a significant simultaneous effect between land area, labor, pesticide use, fertilizer, and the use of technology to farmers' income in Patampanua District, Pinrang Regency. Simultaneous correlation between the land area (X1), the number of labor (X2), use of pesticides (X3), fertilizer (X4), use of technology (X5) to farmers' income (Y) in Patampanua Subdistrict, Pinrang District obtained values of r = 0.998. This value shows a very strong positive relationship simultaneously between variables of land area, labor, use of pesticides, fertilizers, use of technology to farmers' income. Contribution or determination is given by variable land area, labor, use of pesticides, fertilizers, use of technology to farmers' incomes. is 99%. This means that the five independent variables contribute to an influence of 99% to farmers' income, 1% is influenced by other variables not included in the study
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
No full textThis study aims to determine the effect of profitability, ownership structure, leverage, company size and company size on the timeliness of financial reporting. The data used in this study are secondary data, namely data on return of assets, ownership structure, debt to equity ratio, company size, and company age with a period of 5 years (2015-2019), the data were analyzed and processed by multiple linear regression method. The results of this study indicate that profitability has a positive and significant effect on timeliness of financial reporting; ownership structure has a positive but not significant effect on timeliness of financial reporting; leverage has a positive but not significant effect on timeliness of financial reporting; company size has a positive but not significant effect on timeliness of financial reporting; company age has a positive and significant effect on timeliness of financial reporting; profitability, ownership structure, leverage, company size, and company age together affect on the timeliness of financial reporting
Peningkatan Daya Saing UMKM Melalui Optimalisasi Penyusunan Laporan Keuangan
No full textThis activity aims to improve the competitiveness of MSMEs by optimizing the preparation of financial statements. The background of the activity is the phenomenon of small business people, such as Micro Enterprises and Small Businesses which are generally engaged in the home industry, not yet realizing the importance of financial reports, even consider not needing financial reports because it is quite troublesome. Most transactions are recorded in memory, only a few are left in the notes that are "ala levels" as well. Because of the chaotic financial records, micro and small businesses have weak competitiveness due to not knowing their business position, whether they are profitable or even losing money. The results of the process are processed based on the type of qualitative data with data collection methods carried out using observation, in-depth interviews, and documentation. The results of the implementation of the activities indicate that most of the Micro and Small Business actors have not carried out accounting records properly and correctly. Various reasons for not recording include, among others, because accounting records are very inconvenient or even there is no evidence of transactions made. As a partner in this assistance is a micro-scale household business engaged in the "Makassar specialty" snacks managed by Ms. Rosmala and has been running for three years. The results of the mentoring show the interest of partners in financial reporting after the training
ANALISIS SISTEM INFORMASI AKUNTANSI PENGELUARAN KAS PADA PT. PLN (PERSERO) RAYON KARIANGO KABUPATEN PINRANG
No full textResearch Objectives to find out the Accounting Information System for Cash Expenditures at PT. PLN (Persero) Rayon Kariango in Pinrang Regency. This study uses a qualitative research method, namely data obtained from the results of several sources in the form of information both oral and written at the research site or with literature studies. Research data collection methods, namely observation (observation), interview (interview), and documentation. The data analysis technique used is comparative descriptive. The results showed that the accounting information system for cash disbursement at PT. PLN (Persero) Rayon Kariango in Pinrang Regency complies with the standard or procedure for applying the cash disbursement accounting information system
MENGGALI REALITAS KEPATUHAN WAJIB PAJAK PEMILIK USAHA MIKRO KECIL DAN MENENGAH (UMKM) RESTORAN KAMPOENG POPSA DITENGAH PANDEMI COVID-19
No full textThe aims of this research to find out the compliance of taxpayers of small and medium enterprises (UMKM) in Kampoeng Popsa Restaurant during the Covid-19 pandemic, due to the economic slowdown caused by the suggestion of working from home. This has an impact on the income of micro small and medium enterprises (UMKM). The method used is a qualitative method with a phenomenological approach that describes the experience or phenomenon experienced by a phenomenological approach. The location of this research was conducted in the city of Makassar in this study is as many as 3 UMKM taxpayers and 1 employee of The Directorate General of Taxes. The data is collected through direct interviews with each informant, observation, and documentation. The data has been collected later in the analysis using the phenomenological approach. The results of this study showed that the informants do not understand taxes, so informants can define taxes based on their perceptions. While the reality arising from paying taxes tends to lead to negative if the tax payment is not properly accounted for by the relevant party
Kelayakan Investasi Produksi Keripik Udang (Litopenaeaus vannamei) Menggunakan Penggorengan Vakum
No full textInvestment feasibility studies are needed to determine whether a business is feasible or not to run. The shrimp chips industry utilizes shrimp raw materials which are available quite a lot in the market. Vacuum frying is a frying process at low temperatures and pressures lower than atmospheric pressure to produce healthy and high-quality food. The research objective was to determine the feasibility of investing in shrimp chips resulting from vacuum frying and to determine the sensitivity of changes in raw material input and profit deficits. The results of the investment feasibility analysis with an interest rate of 20% using a vacuum fryer with a capacity of 6 kg per process are feasible to run according to the investment feasibility analysis parameters, namely Net Present Value (NPV) IDR 119,535,863.15; Net B/C 1.94; Payback Period (PP) 1 year 9 months; Break Event Point (BEP) for IDR 211,041,152.22 and Break Event Point (BEP) for production of 703 kg. The results of the sensitivity analysis to raw material input if it increases by 10%, the investment is feasible except for the Net B/C parameter (0.26) or less than 1, and the sensitivity analysis to profits if it decreases by 10%, indicates that the investment is not feasible to run
Efek Daun Kelor Terhadap Ukuran Lingkar Skrotum dan Libido Sapi Bali
No full textThe reproductive process's success is mostly determined by the conditions of the male and female who are married. Male quality is determined by testicular size, libido, and, most importantly, semen quality. One of the factors that determine testicular size and libido is nutrition. Moringa is a type of vegetable that has excellent nutritional content. This study aimed to determine the effect of Moringa leaves on scrotum circumference and libido of Bali cattle. This study used 12 male Bali cows with a bodyweight of 150-200 kg aged 2-4 years, divided into two treatments: cows without Moringa leaves and cows given Moringa leaves. Moringa leaves (room dried) were given as much as 0.1% of body weight in the morning for 13 weeks. Data were collected once a week. Furthermore, the data obtained were analyzed using SPSS with the T-Student Independent Sample test. The results showed that cows given Moringa leaves were not significantly different from cows that were not given Moringa leaves (control treatment) in the initial seven periods of the study (P> 0.05). Still, after that period (weeks 8-13), there was a significant effect. very significant (P <0.01). In contrast to the libido, the scrotal circumference size of Bali Cows given Moringa leaves was significantly different from the control treatment (P <0.01). This means that Moringa leaf supplementation can increase the scrotal circumference and libido at the 8th week of Moringa leaf supplementation
PENGARUH QUALITY WORK OF LIFE DAN DISIPLIN KERJA TERHADAP KINERJA PEGAWAI PADA DINAS KEPENDUDUKAN DAN PENCATATAN SIPIL KABUPATEN SUMENEP
No full textThe aspect of human resources is an important aspect in an organization and bureaucracy at this time, thus it is expected that the quality work of life with work discipline is able to provide encouragement and positive effect for the development of performance in several related agencies. The office which is engaged in public services that focuses on services to the general public requires an adequate quality work of life (QWL) for its employees. So that, assurance of the quality of work life of employees will have a good impact on employee performance. The quality of work that needs to be considered includes participation in decision making, opportunities for self-development, adequate income, and last education level. And it will be achieved if the relationship between leaders and subordinates is very good. The purpose of this study is to find out whether there is an effect of quality work of life and work discipline on employee performance, and whether there is an effect of quality work of life on work discipline. The data analysis technique in this study used Partial Least Square (PLS) with the help of Smart PLS 2.0 M3 software. PLS as a general method to estimate paths model using latent variables with multiple indicators