81 research outputs found
Pertumbuhan Bibit Kelapa Sawit (Elaeis guineensis Jacq.) Dengan Pemberian Pupuk Organik dan Anorganik
Get PDFKajian tentang Pertumbuhan bibit kelapa sawit dengan pupuk organic dan an organic dilakukan pada bulan November – Desember 2016 di Kebun Pembibitan PT. Bio Nusantara Teknologi, Kec. Pondok Kelapa, Kabupaten Bengkulu Tengah. Lokasi berada pada ketinggian ± 13 mdp . Bibit kelapa sawit yang digunakan berumur 12 bulan. Tujuan kajian adalah untuk mendapatkan kombinasi pupuk organik dan anorganik terbaik terhadap pertumbuhan bibit kelapa sawit pada pembibitan utama/Main-nursery pada umur 12 bulan. Penelitian ini menggunakan Rancangan Acak Kelompok Lengkap (RAKL) 1 faktor dan 4 ulangan. Faktor yang digunakan adalah kombinasi dosis pupuk organik padat limbah kelapa sawit dan pupuk anorganik (Meister MX) dengan 6 perlakuan, 4 ulangan, setiap satuan percobaan terdiri dari 3 tanaman sehingga didapat 72 tanaman. Variabel yang diamati adalah tinggi bibit (cm), diameter Batang (mm), tingkat kehijauan daun dan jumlah pelepah (helai). Data yang diperoleh dianalisis secara statistik menggunakan sidik ragam (ANAVA) pada taraf α = 5% . Jika terdapat perbedaan yang nyata maka dilanjutkan dengan uji lanjut Duncan’s Multiple Range Test (DMRT) pada taraf 5%. Hasil kajian ini menunjukan bahwa tidak terdapat pengaruh yang nyata perlakuan pupuk anorganik dan pupuk organik padat (POP) terhadap pertumbuhan bibit kelapa sawit umur 12 bulan. Namun berdasarkan rata-rata pengamatan bahwa kombinasi pupuk anorganik dan pupuk organik padat O3 yaitu 40 % anorganik (20 g/polybag) + 60% Organik (300 g/polybag) memberikan pertumbuhan bibit tidak berbeda jauh dengan perlakuan O0 yaitu 100% Anorganik (50 g/polybag) + 0% Organik (0 g/polybag) , dimana perlakuan O3 sudah mampu mengurangi penggunaan pupuk anorganik sebesar 60 % atau 30 g/polybag.
Kata kunci : Bibit, kelapa sawit, organik, anorganik, pertumbuha
Systematic Mapping Of Earning Management Topics For 2017 – 2023 Based On Bibliometric Analysis
Get PDFThis research uses bibliometric analysis to produce a comprehensive mapping of Profit Management research. This research examines changes in citations, publication trends, author collaborations, trending titles, trending author keywords, trending abstracts, countries, dominating factors, research developments, and future research on Profit Management papers from the Scopus index for the year 2017 - 2023. This research uses bibliometric analysis methods. The research sample used was 1,035 articles with the keyword "Profit Management". The articles used are sourced from Scopus indexed journals for 2017-2024, with the help of Publish or Perish (PoP). This bibliometric analysis uses VOSviewer (VV). The year with the most citations, according to statistics, was 2017, with 1,440 citations. Jennings Mayo-Wilson, Larissa are the authors with the most networks/collaborations, as many as 85. The term "earnings management" is the keyword most commonly used in earnings management articles. Ten countries linked earnings management to this research: Vietnam, China, Ethiopia, Pakistan, Thailand, Malaysia, Tanzania and Bangladesh. Co-occurrence network visualization explains the network or relationship from one term to another in research in the field of earnings management for the 2017-2023 period. While the visual overlay represents keywords indicating the year of publication, the density visualization indicates research on a topic that is still very broad to study. These findings also indicate that it is important to recognize the approaches and theories behind the development of Economic Performance to determine the gradual nature of the aspects involved in it. Keywords: Bibliometrics; Profit management; Digital Library; Scopu
KEKONVERGENAN MODEL BINOMIAL HARGA OPSI CALL TIPE EROPA KE MODEL BLACK-SCHOLES
Get PDFOpsi call tipe Eropa merupakan kontrak yang memberikan hak bukan kewajiban kepada pemilik atau pemegangnya untuk membeli sejumlah saham tertentu, pada waktu atau tanggal jatuh tempo tertentu. Model Black-Scholes untuk harga opsi call tipe Eropa merupakan solusi analitik dan model binomial merupakan solusi numerik untuk harga opsi tersebut. Penelitian ini bertujuan untuk mengkaji kekonvergenan dari model Black - Scholes secara matematis. Pada tulisan ini diperoleh bahwa model binomial untuk harga opsi call tipe Eropa konvergen ke model Black – Scholes
POTENSI KULIT KOPI SEBAGAI BAHAN BAKU PUPUK KOMPOS DI PROPINSI BENGKULU
Get PDFThe experimen of Coffee For Skin Potential Raw Material Compost in Bengkulu Province was conducted from March to June 2010 in the laboratory greenhouse BPTP Bengkulu. The purpose of this study are 1) Testing coffee leather waste into compost in an effort to preserve the environment, 2) Determine the potential of waste as raw material for leather coffee fertilizer in Bengkulu Province. In the manufacture of compost using a completely randomized design (CRD) with 6 treatments and 3 replications. The treatments were: a) 70% waste + 20% KDP coffee cage + 10% rice bran + EM4 + sugar, b) 80% waste + 10% KDP coffee cage + 10% rice bran + EM4 + sugar, c) 80% waste coffee + 20% KDP cage + EM4 + sugar, d) 80% + 20% of coffee waste Manure + EM4, e) 80% waste + 10% KDP coffee cage + 10% rice bran, f) 80% waste + 20 copies % KDP cage. As for seeing the potential of coffee leather waste by gathering primary and secondary data related to commodities which includes the area planted with coffee and productivity in every district in Bengkulu province. The data collected is the percentage of skin waste of coffee per 100 g, area planted with coffee every district, the content of N, P, K and C organic. The research shows that compost with time for 4 weeks has given the maturity of fertilizer as indicated by the value of C / N between 9.75 to 15.99. The composition of 80% waste + 10% coffee hull Manure + 10% rice bran provides the best compost. Compost made from leather wastes contain nutrients coffee in accordance with ISO standards 19-7030-2004 about compost quality standards. Dried coffee fruit harvest yield 51.2% milled coffee leather waste with a potential of 30,222 tons / year. equivalent to 738.323 tons N / yr. This is identical to substitute with an equal amount of urea (46% N) of 339.628 tons / year. equivalent to 86.434 tons P205/th. This is identical to substitute with an equal value superphos (SP-36) amounted to 31.116 tons / yr, equivalent to 876.438 kg K2O/th or identical substitute KCl (60%) amounted to 525.862tons/year. Keywords : coffee leather waste, compost, potentia
Potensi sumberdaya genetik tanaman perkebunan sebagai bahan budidaya di Provinsi Bengkulu
No full textMenavigasi Jalan Menuju Perubahan: Mengkaji Faktor Rasional, Politik, dan Kultural dalam Konteks Instansi Pemerintah
Get PDFThis research aims to examine the influence of rational, political and cultural factors on the adoption and implementation of performance information in the context of government organizations. This research involved 85 respondents who participated in a questionnaire survey to collect relevant data. Data analysis was carried out using the multiple regression method. The research results show that in terms of the adoption of performance information, the internal group has a significant influence, while other groups do not have a significant influence. However, when we talk about the implementation of performance information, the role of internal groups and external groups both have a significant influence. This research also reveals that rational, political and cultural factors are able to explain as much as 35% of the variation in the adoption of performance information and as much as 57% of the variation in its implementation. The findings of this research provide valuable insight into the factors that influence the adoption and implementation of performance information in government organizations, as well as the extent to which these factors can explain variation in the adoption and implementation process. The implications of these findings can help government organizations to increase their efforts to adopt and implement performance information more effectivel
DISTRIBUTION AND DIVERSITY OF PLANT IN THE PROVINCE OF BENGKULU
No full textUtilization of yard area in the province of Bengkulu is not optimal. Diversity of plants and plants that are in the
yard area in the province of Bengkulu were also unknown. This study was aimed to determine the type of crop
and plant diversity in their yards in the province of Bengkulu. This study was conducted in six
districts/municipalities in the province of Bengkulu, Central Bengkulu, Kaur, South Bengkulu, Bengkulu City,
Lebong and Mukomuko in February-September 2014. Sampling was done by purposive in locations that have the
diversity and high plant population. The number of samples in each study varied locations adjusted to the level of
plant diversity. The size of sampling was 30 yards per Regency/City. Each sampling points was observed to have
an average area of 700 m2. Data captured includes the name of the plant, the type name, number of species, and
use was by the community. The collected data was then analyzed to determine the level of its diversity using the
Shannon-Wiener. To determine the dominant plant species planted in their yards made through a percentage.
Based on the results obtained as many as 254 species of plants with a diversity index (H1) plant in Bengkulu
province are at moderate to high levels. The highest diversity indices in the city of Bengkulu where the value of H1 amounted to 4.31 indicating that high diversity, ecosystem stability steady, high productivity, resistant to ecological pressures, while the lowest in South Bengkulu where the value H1 of 1.52. Based on the type of
gardener, acquired that type of plantation in the province of Bengkulu is a type of fruit orchards except South Bengkulu and Bengkulu City where the Regency/City is an ornamental garden plant
Topik Pemetaan Agresivitas Pajak : Berdasarkan Analisis Bibliometrik 2019 – 2023
Get PDFPenelitian ini menggunakan analisis bibliometrik untuk menghasilkan pemetaan komprehensif penelitian Tax Aggressiveness. Penelitian ini meneliti perubahan sitasi, tren publikasi, kolaborasi penulis, tren judul, kata kunci, penulis, abstrak, negara, faktor dominasi, pengembangan penelitian, dan penelitian masa depan dalam makalah tax aggressiveness dari indeks scopus 2019-2023. Database pertama dibuat menggunakan program publish or perish (PoP) dalam pencarian bibliografi. Menurut data tahun dengan kutipan terbanyak adalah 2023, dengan 104 kutipan. Berdasarkan tren publikasi penilitian terbanyak diterbitkan pada tahun 2023, dengan 27 Publikasi. Selanjutnya terdapat 3 negara yang menghubungkan tax aggressiveness ke dalam penelitian yaitu Indonesia, China, dan India. Tax Aggressiveness atau Penghindaran pajak yang dilakukan dengan cara legal dan ilegal. Cara legal yaitu dengan perencanaan pajak dan penghindaran pajak, sedangkan cara ilegal yaitu dengan penggelapan pajak. Penelitian ini bertujuan untuk menguji pengaruh Leverage dan Profitabilitas terhadap Agresivitas Pajak. Hasil Pengujian secara simultan dan parsial menunjukkan bahwa variabel Leverage dan Profitabilitas berpengaruh terhadap agresivitas pajak. Leverage berhubungan negatif dan tidak berpengaruh signifikan terhadap agresivitas pajak sedangkan profitabilitas berpengaruh positif signifikan terhadap agresivitas pajak. Visualisasi jaringan secara co-occurrence, menjelaskan jaringan atau hubungan dari satu istilah ke istilah lainnya dalam penelitian di bidang tax aggressiveness pada periode 2019 – 2023. Overlay visual mewakili kata kunci yang menunjukkan tahun penerbitan. Visualisasi kepadatan merupakan penelitian tentang topik yang masih sangat luas untuk dipelajari.Kata Kunci : Bibliometrik, Tax Aggressiveness, Digital Library, Scopus, Tax Avoidanc
ASPEK STRUKTUR KEPEMILIKAN PADA NILAI PERUSAHAAN : PERAN MEDIASI KUALITAS LABA
Get PDFThe goal of this research is to find evidence that managerial and institutional ownership affect earnings quality, and that earnings quality mediates the effect of managerial and institutional ownership on firm value. Firm value is measured using Tobin's Q, earnings quality uses earnings persistence, managerial ownership uses INSDR and institutional ownership uses the percentage of share ownership divided by the company's total shares. This research was conducted on manufacturing companies from 2013 to 2017 and the sample used was 48 companies with a total of 240 observations. Path analysis was the analytical method used in this study. From these tests it is known that managerial ownership has a negative effect on earnings quality; institutional ownership has a positive effect on earnings quality; managerial ownership has no effect on firm value, institutional ownership has no effect on firm value. Earnings quality is not able to mediate the effect of managerial ownership on firm value, and conversely earnings quality is able to mediate the effect of institutional ownership on firm valu
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