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Analisis Pengelolaan Keuangan Desa Elkarya Gulo; Dina Arfianti; Yonson Pane
Jurnal Akuntansi Bisnis Eka Prasetya : Penelitian Ilmu Akuntansi Vol 6 No 1 (2020): Edisi Maret
Publisher : lppm.eka-prasetya.ac.id

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Abstract

The purpose of this study is to determine and analyze the suitability of village financial management and the principles of village financial management in Hiliwalo'o-I Village, Mandrehe District, West Nias Regency with Permendagri No. 133 of 2014. This type of the study is a case study by using a qualitative descriptive analysis approach. Data are collected by doing questionnaires, interviews, and documentation techniques. This study is conducted in Hiliwalo'o-I Village, Mandrehe District, West Nias Regency. The object of this study is the management of village finances in Hiliwalo'o-I Village. The findings indicate that the financial management of hiliwalo'o-I villages started from planning to village financial accountability and the principle of village financial management in Hiliwalo'o-I village have been in accordance with Permendagri No. 113 of 2014.
Sifat Biologi Tanah Pada Lahan Aplikasi dan Tanpa Aplikasi Tandan Kosong Kelapa Sawit di Adolina PT. Perkebunan Nusantara IV Sakiah Sakiah; Ade Firmansyah; Dina Arfianti
Jurnal Penelitian Pertanian Terapan Vol 20 No 1 (2020)
Publisher : Politeknik Negeri Lampung.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/jppt.v20i1.1493

Abstract

Oil palm empty fruit bunches (OPEFB) is one of the solid wastes from the processing of palm oil into crude palm oil. Generally, OPEFB is used as mulch on oil palm plantations. This study aims to compare the soil biological properties on land with the application of OPEFB and land without the application of OPEFB in a depth of 0-20 cm and 20-40 cm. Soil sampling was carried out at Adolina, PT Perkebunan Nusantara IV, in block 06 A (land with the application of OPEFB) and block 06 B (land without the application of OPEFB). The observation parameters are organic matter content, total microbes, and soil respiration. Then, the data analysis results are processed with SPSS version 20. The test was using a t-test. The research results of oil palm empty fruit bunches application with a dose of 35 tons ha-1 which were applied evenly without layering on the oil palm plantations aged 13 years can increased soil organic matter content at a depth of 0-20 cm but does not increase total microbes and soil respiration both at a depth of 0-20 cm and at a depth of 20-40 cm compared with total microbes and soil respiration on land without the application of OPEFB.