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All Journal Jurnal Ilmu-Ilmu Peternakan (Indonesian Journal of Animal Science) Jurnal Manajemen dan Penelitian Akuntansi (JUMPA)
Wulandari, Desinta
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Humanities Economics, Econometrics & Finance Social Sciences Other

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Study on the Marsilea crenata extract supplementation on caudal epididymal plasma (CEP-3) to the Boer semen quality during cold storage Wahjuningsih, Sri; Wulandari, Desinta
Jurnal Ilmu-Ilmu Peternakan (Indonesian Journal of Animal Science) Vol 29, No 3 (2019): Desember
Publisher : Faculty of Animal Science, Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jiip.2019.029.03.08

Abstract

The success of artificial insemination (AI) would be determined by the semen quality during storage. This research aims to evaluate the quality of Boer goat liquid semen stored with caudal epididymal plasma (CEP-3) supplemented with water clover (Marsilea crenata) extract or WCE during cold storage (3-5ºC). The semen was collected from Boer goat aged 2.5 to 3 years old by using an artificial vagina. The semen with >2+ mass motility and >70% individual motility were then selected for the study. A randomized block design which consisted of four treatments with ten replications as follow: P0 or control (CEP-3 + 10% egg yolk + 0.4% albumen); P1 (CEP-3 + 10% egg yolk + 0.4% albumen + 1% WCE; P2 (CEP-3 + 10% egg yolk + 0.4% albumen + 2% WCE); P3 (CEP-3 + 10% egg yolk + 0.4% albumen + 3% WCE) was used in this study. The data were analyzed with ANOVA and followed with Duncan’s multiple range test to determine significant differences. The results of this study showed that motility, viability, and membrane integrity in all treatments showed highly significant differences (P<0.01), while no significant difference (P>0.05) was shown on the semen abnormality. The result concludes that 1% WCE supplementation to the CEP-3 extender showed the best Boer semen quality during 96-hours cold storage. 
Evaluasi Efektivitas Sistem Semi Manual Dalam Penguatan Pengendalian Internal Dan Pencatatan Keuangan: Studi Kasus Pada PT Unggul Usaha Berdaya Wulandari, Desinta; Widajantie, Tituk Diah
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 18 No 2 (2025): Juli-Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58431/jumpa.v18i2.346

Abstract

This research aims to evaluate the effectiveness of the semi-manual accounting system in strengthening internal control and ensuring transaction accuracy during the transition from ISC ERP to SHAPE ERP at PT Unggul Usaha Berdaya. The study focuses on how hybrid systems serve as a bridge between technological change and organizational readiness, emphasizing internal control, risk mitigation, and data integrity. Using a qualitative case study method, data were obtained through interviews, observations, and documentation review. The results show that the semi-manual system enhances verification and data validation, maintains financial reliability, and functions as a preventive measure against information loss during system migration. Although it increases workload, it provides an additional control layer that strengthens accountability and audit trails. Theoretically, this research integrates the COSO internal control framework (2013) with ERP transition theory, offering new insights into hybrid control models for developing economies. Practically, it recommends structured SOP documentation, staff training, and automation readiness to ensure sustainable ERP implementation.
Co-Authors Sri Wahjuningsih Tituk Diah Widajantie