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    PERANCANGAN EVALUASI SISTEM INFORMASI AKUNTANSI PEMBELIAN SESUAI SYARIAH PADA YAYASAN AL-SUDAIS INDONESIA

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    Sebagai suatu yayasan yang bergerak di bidang pendidikan formal yang memiliki muatan-muatan keislaman yang kuat, sudah sewajarnya jika dalam setiap kegiatan yang dilakukan Yayasan Al-Sudais Indonesia, dilandasi kaidah-kaidah keislaman yang selalu diterapkan, termasuk juga di dalamnya pada saat melaksanakan sistem pembelian. Berdasarkan hal tersebut, dilakukanlah suatu penelitian yang bertujuan untuk mengetahui bagaimana sistem informasi pembelian yang berlaku saat ini, bagaimana kebijakan dasar yayasan dalam sistem pembelian, bagaimana tinjauan syariat Islam atas sistem informasi pembelian tersebut, dan bagaimana usulan sistem informasi pembelian yang dapat diterapkan pada Yayasan Al-Sudais Indonesia. Dari hasil penelitian, disimpulkan bahwa yayasan Al-Sudais Indonesia sudah memiliki suatu sistem informasi pembelian yang diterapkan, namun masih banyak hal-hal yang perlu diperbaiki dari sistem informasi pembelian tersebut. Yayasan Al-Sudais Indonesia juga sudah memiliki kebijakan umum terkait sistem pembelian. Ditinjau berdasarkan dari syariat Islam, masih terdapat beberapa hal yang perlu dilakukan perbaikan pada sistem pembelian. Pada dasarnya, Yayasan Al-Sudais Indonesia memiliki suatu kebijakan khusus mengenai sistem informasi pembelian yang mengatur beberapa batasan mengenai bagaimana proses pembelian harus dilakukan. Namun, sama seperti prosedur pembelian, belum ada ketetapan resmi yang dimuat dalam suatu dokumen mengenai kebijakan-kebijakan tersebut

    AGROINDUSTRI TAHU DJADI SARI DI KELURAHAN KAYUMANIS KECAMATAN TANAH SAREAL KOTA BOGOR

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    Tujuan penelitian ini adalah untuk mengetahui tingkat kelayakan usaha agroindustri tahu Djadi Sari dari aspek finansialnya serta bagaimana tingkat sensitivitas kelayakan bisinis terhadap perubahan-perubahan harga yang terjadi pada kenaikan harga bahan baku dan penurunan produksi tahu.  Penelitian ini dilakukan di pabrik agroindustri Tahu Djadi Sari di Kelurahan Kayumanis, Kecamatan Tanah Sareal, Kota Bogor.  Pengambilan data dilakukan pada bulan Mei – Juli 2019. Jenis data yang digunakan adalah data primer dan data sekunder yang dilakukan dengan wawancara dan observasi langsung. Metode pengolahan dan analisis data menggunakan Microsoft Excel untuk menghitung NPV, IRR, Net B/C, Payback Period (PP) dan Analisis Sensitivitas.  Hasil penelitian menunjukan bahwa usaha agroindustri tahu Djadi Sari ini layak untuk dijalankan dan dikembangkan dengan melihat hasil dari kriteria kelayakan yang diapatkan NPV sebesar Rp.554.345.382,- , Net B/C sebesar 1,98, IRR sebesar 39,83% dan PP 3,04 tahun. Hasil analisis sensitivitas menunjukkan bahwa jika terjadi kenaikan harga bahan baku sebesar 12% dan penurunan produksi tahu sebesar 6% maka usaha dinyatakan sudah tidak layak

    KEBUTUHAN BAHAN BAKU KAYU PADA INDUSTRI PENGOLAHAN KAYU FURNITUR (Studi Kasus PT. Rimba Mutiara Kusuma-Tanggerang)

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    Sustainability of wood supply is one of the important factors affecting the sustainability of the forestry industry that uses wood as its raw material. This study aims to determine how to manner supply the raw material needs as well as analyze the needs of the wood raw material and purchasing optimal wood raw material in PT Rimba Mutiara Kusuma. The method used in the research of interviews and observations where data are analyzed by qualitative  and needs wood raw material by regression analysis "time series" and the calculation of  purchasing optimal of raw materials with method Eqonomic Order Quantity uses quantitative analysis.The results showed that the need for raw materials in PT. Rimba Mutiara Kusuma done after a consumer orders a ordered product with raw material requirement calculations using formulas and recovery Comparing the nett volume of each product with predetermined recovery value is 45-50%. Recovery is the percentage that the company uses in calculating how cubication raw materials needed to produce each cubication finished product. The prediction results teak wood raw material requirements during the coming five years (2016-2020) obtained through analysis of time series prediction of 1089.65 m³ with an average volume of raw needs per year amounted to 217.93 m³ and predicted volume of raw material requirements mahogany of 1273,75 m³ with an average of 254,75 m³ every year. The optimal raw material purchase is 26.954 m³  teak and mahogany 27.86 m³ in every time order, the frequency 8 x with the cycle for 45 days

    KONTRIBUSI HUTAN RAKYAT POLA AGROFORESTRY TERHADAP PENDAPATAN MASYARAKAT (Studi kasus : Desa Terong, Kecamatan Dlingo, Kabupaten Bantul, Provinsi Daerah Istimewa Yogyakarta)

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    Most community forests in the village of Terong apply agroforestry patterns to obtain contributions in the form of diverse crops each year, maintain forest sustainability, and be able to increase people's income in meeting their daily needs. This research was conducted to find out the management system and contribution of community forest agroforestry patterns in Terong Village. The data obtained is processed tabulation and analyzed descriptively qualitatively and quantitatively. The results of this study can be seen that the community forest management system of agroforestry patterns by the community in the village of Terong includes planning planting patterns and types of plants and several stages of agroforestry land development activities. The agroforestry pattern consists of trees along the border (barrier tree pattern), alley cropping (aisle pattern), alternate rows (row pattern), and random mixture (mixed patterns). Public forest agroforestry patterns in the village of Terong provide a significant contribution, which averages 75% of total community income. The highest contribution is in the random mixture pattern with a permanent time line and the constituent component uses multipurpose forest tree production

    KARAKTERISTIK MEMBRAN KOMPOSIT BERBASIS KITOSAN/PVA TERMODIFIKASI LEMPUNG DARI BABAKAN MADANG BOGOR

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    The use of natural polymers as membranes of DMFC from chitosan was developed because it is more environmentally friendly and has high thermal stability, but the proton conductivity is low. The Clay from Babakan Madang, which contained of SiO2 50% was expected to increase proton conductivity and improve the characteristics of the polymer membrane. Chitosan / PVA based membrane synthesis was carried out by adding clay weight variations of 0.3, 0.6 and 0.9 g. The spectra of membranes investigated by FT-IR  confirmed the presence of functional groups from chitosan/PVA/clay. Morphological analysis using SEM showed that there were granules of clay dispersed on the membrane. The determination of membran conductivity using EIS  showed the highest proton conductivity value was a membrane with the addition of 0.6 g clay, it was 6.96 x 10-7 S / cm. The membrane water swelling produced on the three membranes tended to be high, with the smallest value of 56.69% on the membrane with the addition of 0.9 grams of clay. The methanol uptake data found that the conductivity of membrane with the addition of 0.6 grams of clay was 346.11%

    PRESIPITASI LOGAM BERAT LIMBAH CAIR LABORATORIUM MENGGUNAKAN NATRIUM SULFIDA DARI BELERANG ALAM

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    Precipitation of Laboratory Wastewater Heavy Metals by Natural Sulphur Sodium Sulfide Sodium sulfide (Na2S) from natural sulfur has been used for heavy metal precipitation from laboratory wastewater. Heavy metals in laboratory wastewater include mercury (Hg), lead (Pb), chromium (Cr) and zinc (Zn). Initial laboratory wastewater testing was performed by measuring the initial pH and the concentration of heavy metals in the wastewater prior to precipitation using the atomic absorption spectrophotometer. Sulphide precipitation phase consists of variations in the concentration of NaOH, time, temperature, and volume of dissolving Na2S. Parameters for the efficiency of Hg, Pb, Zn and Cr heavy metal precipitation were the initial pH, concentration and rate of stirring of the solution. Results showed that the optimum precipitation efficiency for Zn is achieved by using 10 % Na2S solution with an efficiency of 97.93 %. The most significant reduction in Cr and Hg was the use of 20 % Na2S solution with a precipitation efficiency of 99.24 % and 99.76 % respectively. The optimal efficiency for Pb with a 30 % Na2S solution was 99.68 %. Natural sulfur can reduce the levels of heavy metals in laboratory wastewater by precipitation.Key words: Natural sulfur, Heavy metals, Precipitation, Sodium sulfide, ABSTRAKPresipitasi logam berat dari limbah cair laboratorium telah dilakukan dengan menggunakan natrium sulfida (Na2S) dari belerang alam. Logam berat yang terkandung dalam limbah cair laboratorium diantaranya adalah merkuri (Hg), timbal (Pb), kromium (Cr) dan seng (Zn). Pengujian awal limbah laboratorium dilakukan dengan mengukur pH awal dan kadar  logam  berat  yang  terdapat  dalam  limbah sebelum presipitasi menggunakan pH meter dan spektrofotometer serapan atom. Tahapan presipitasi limbah oleh sulfida meliputi pembuatan variasi konsentrasi NaOH, waktu, suhu, dan volume pelarutan Na2S. Parameter efisiensi presipitasi logam Hg, Pb, Zn, dan Cr meliputi pH, Konsentrasi dan Kecepatan pengadukan. Hasil  penelitian  menunjukkan  efisiensi pengendapan optimal untuk logam Zn terdapat pada penggunaan larutan Na2S 10% dengan efisiensi 97,93%. Larutan Na2S 20% paling banyak menurunkan logam Cr dan Hg dengan efisiensi masing-masing sebesar 99,24% dan99,76%. Efisiensi optimal untuk logam Pb berada pada penggunaan larutan Na2S 30% dengan efisiensi 99,68%. Belerang  alam  mampu  menurunkan kadar logam berat dalam limbah cair laboratorium dengan metode presipitasi.Kata kunci: Belerang alam, Logam berat, Presipitasi, Natrium sulfid

    PERSEPSI MASYARAKAT TERHADAP KONSERVASI HARIMAU SUMATERA (Panthera tigris sumatrae) DI TAMAN NASIONAL KERINCI SEBLAT (Studi Kasus Desa Pungut Mudik Dan Desa Pungut Hilir)

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    Perceptions and community participation in Sumatran tigers (Panthera tigris sumatrae) also influence the success of conservation efforts. For this reason, this study aims to describe the level of public perception of Sumatran tiger conservation efforts. This research uses the case study method. Data was collected using a questionnaire, in-depth interviews and focus group discussions (FGD). Data collection was carried out by means of purposive sampling involving 30 respondents, namely farmers who live and move around the national park. The data collected was analyzed descriptively qualitatively. The results of this study indicate that public knowledge about tigers as animals protected by law has perceptions in the high category (4.03), public knowledge about tiger behavior has a high category (3.93) and public knowledge that tigers currently lack food so often seen in villages that have a very high categorization (4.4). In addition, community knowledge about the ecological benefits of the presenceof Sumatran tigers in the environment has a high category (3.90), public knowledge about the economic benefits of the existence of Sumatran tigers has a high category (3,53). Likewise with public knowledge about the social benefits of the existence of Sumatran tigers have a high category (3.67). The  government and various parties are urgently needed to increase the understanding and active role of the community for Sumatran tiger conservationefforts.Â

    PERTUMBUHAN TUNAS PADA BULB ANGGREK HITAM (COELEGYNE PANDURATA LINDLEY 1853)

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    Black orchid (Coelegyne pandurata Lindley 1853) is one of the natural resources that are vulnerable to forest destruction. Efforts to save black orchids need to be done in various ways of cultivation. The vegetative method is one option that can be done. This method produces puppies with the exact same characteristics as the parent. Black orchid is a type of sympodial orchid that makes it possible to do the bulb separation as the parent material. Bulb separation is a simple way that can be done by all groups. This study aims to determine the time of growth of shoots resulting from the separation of bulbs from the parent family. Bulb selected in conditions without active roots, without leaves, and without any treatment. These minimum conditions will be a critical factor in the ability of black orchids to maintain their survival. The results showed that with minimalist terms, black orchid was able to sprout within 26-29 days after bulb separation

    INSIDENSI SERANGAN HAMA PENGGEREK BATANG PADA PERSEMAIAN KALIANDRA DI PT.USAHA TANI LESTARI SUMBA BARAT NTT.

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    Stem borers at Kaliandra Nursery In PT Usaha Tani Lestari, Sumba Barat NTT.       Pest attack is the major problem in the cultivation of energy-producing wood plants, one of which is a stem borer that attacks Kaliandra (Calliandra callothyrsus) plant. The information regarding the level of stem borer attack is needed as a material consideration in the management of the energy-producing timber plant. The purpose of this study is to assess the incidence, calculate the percentage and intensity of attacks and identify the stem borer. This research was conducted at Kaliandra Nursery PT. Sustainable Farming in West Sumba, NTT. The results showed that the identification of stem borer pests of the Xyleborus sp (Scolytidae: Coleoptera) species. 7-month-old seedlings have been attacked with an average stem diameter of 1.21 cm and a stem height of 63.7 cm. The holes produced by the pest Xyleborus sp by 2 mm with the highest number of hole holes 30 points per seed. the distance of the first drill hole from the base is 3.01 cm and the final distance of the drill hole is 56.96 cm. The results of the percentage of attacks reached 90% with the category of severe attacks, the incidence of stem borer pests are also driven by very extreme weather factors/heat.Keywords: Stem Borer, Kaliandra, Percentage, And Intensity of The AttackABSTRAK      Serangan hama merupakan masalah utama yang dihadapi dalam budidaya tanaman penghasil kayu energi, salah satunya adalah hama penggerek batang yang banyak menyerang tanaman kaliandra (Calliandra callothyrsus). Informasi mengenai tingkat serangan hama penggerek batang diperlukan sebagai bahan pertimbangan dalam pengelolaan tanaman penghasil kayu energi tersebut. Tujuan penelitian ini adalah mengkaji insidensi, menghitung persentase dan intensitas serangan serta mengidentifikasi hama penggerek batang tersebut. Penelitian ini dilaksanakan di persemaian kaliandra PT. Usaha Tani Lestari Sumba Barat, NTT. Hasil penelitian menunjukkan bahwa identifikasi hama penggerek batang adalah dari jenis Xyleborus sp (Scolytidae : Coleoptera). Bibit umur 7 bulan sudah terserang dengan rata-rata diameter batang 1,21 cm dan tinggi batang 63,7 cm. Lubang gerek yang dihasilkan hama Xyleborus sp sebesar 2 mm dengan jumlah lubang gerek terbanyak 30 titik per bibit. Jarak lubang gerek pertama dari pangkal bawah 3,01 cm dan jarak terakhir lubang gerek sepanjang 56,96 cm. Hasil persentase serangan mencapai 90% dengan kategori serangan yang berat, insidensi hama penggerek batang tersebut juga dipacu oleh faktor cuaca yang sangat ekstrem /panas.Kata Kunci : Hama penggerek batang, kaliandra, persentase, dan intensitas seranga

    STRATEGI USAHA TERNAK MANDIRI DI DESA CIMAHPAR, KAMPUNG BELENTUK KECAMATAN BOGOR UTARA

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    Usaha peternakan yang banyak diminati adalah peternakan ayam broiler karena memiliki permintaan yang tinggi. Kota Bogor merupakan salah satu daerah sentra produksi daging ayam broiler di Jawa Barat. Penelitian ini bertujuan untuk (1) Melakukan analisis kelayakan usaha peternakan ayam broiler dari aspek finansial (2) Mengidentifikasi permasalahan dalam usahatani peternakan ayam broiler menggunakan Analisis SWOT (3) Strategi keberlangsungan usaha. Penelitian ini dilakukan pada bulan Juni sampai dengan Juli 2019 dengan menggunakan data primer dan sekunder. Analisis yang digunakan yaitu analisis kualitatif dan kuantitatif, dimana analisis kualitatif dilakukan secara deskriptif menggambarkan sistem usaha dan aspek nonfinansial serta analisis kuantitatif yang digunakan yaitu analisis kelayakan finansial. Berdasarkan hasil analisis Matrik SWOT peternakan ayam potong broiler SGF88 berada di posisi Kuadrant IV, dimana dalam posisi tersebut strategi yang dianjurkan adalah melakukan penyelamatan secepatnya sehingga tidak menimbulkan kerugian yang semakin membesar. Aspek finansial usaha peternakan ayam broiler SGF88 tidak layak untuk dilanjutkan, karena dilihat dari nilai R/C rasio sebesar minus 0,02, Net B/C sebesar 0,98, dan PP sebesar minus 52,24 periode. Hasil analisis switching value menunjukkan usaha peternakan ayam broiler sangat sensitif terhadap penurunan harga pakan sebesar 1% dibandingkan dengan sensitifitas kenaikan harga jual sebesar 18%

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