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All Journal JURNAL PATANI: Pengembangan Teknologi Pertanian dan Informatika Islamic Financial And Accounting Review
Heriana
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Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Environmental Science Social Sciences

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Pengaruh Suhu dan Waktu Penyangraian Terhadap Kadar Kafein dan Mutu Sensori Kopi Liberika (Coffea liberica) Bantaeng heriana; Sukainah, Andi; Wijaya, Muhammad
JURNAL PATANI: Pengembangan Teknologi Informasi dan Pertanian Vol 6 No 1 (2023): PATANI VOL 6 NOMOR 1 : FERBUARI 2023
Publisher : PPPM POLTESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47767/patani.v6i1.442

Abstract

Abstrak Kopi liberika tersebar luas di Sulawesi Selatan, khususnya di Bantaeng. Namun, penanganan kopi yang tidak tepat dapat mempengaruhi kualitas kopi dan rasa yang dihasilkan. Salah satu proses terpenting dalam meningkatkan kualitas kopi dan menciptakan cita rasa yang nikmat adalah proses penyangraian dan penggunaan suhu serta waktu penyangraian harus diperhatikan. Tujuan dari riset ini adalah mengetahui pengaruh suhu dan waktu sangrai terhadap sifat fisikokimia dan mutu sensori kopi liberika. Riset ini mempergunakan eksperimen dengan pendekatan kuantitatif. Rancangan Acak Lengkap (RAL) pola faktorial dipergunakan dipergunakan dengan perlakuan variasi suhu sangrai 180, 200, dan 220˚C, dengan waktu 10, 12, dan 14 menit. Sejumlah variabel penelitian ini diantaranya kopi hedonik Liberica, gula total, kadar abu, kadar kafein, pH, kadar air dan rendemen. Data yang didapat lalu dianalisa dengan sidik ragam dan uji lanjut DMRT (Duncan Multiple Rate). Penelitian menghasilkan perlakuan variasi suhu dan waktu penyangraian mempengaruhi rendemen, kadar air, pH, kadar kafein, kadar abu, total gula, warna, aroma, dan rasa kopi liberika. Tapi suhu penyangraian tidak berpengaruh pada kadar abu kopi bubuk liberika. Suhu pemanggangan 220°C selama 14 menit adalah perlakuan yang dinilai paling baik dalam menghasilkan sifat fisikokimia dan hedonik kopi liberika, yaitu dengan rendemen 83.3%, kadar air 2.10%, pH 5.61, kadar kafein 0.83%, kadar abu 4.40%, total gula 4.63%, rasa 4.01 (suka), aroma 4.28 (suka), dan warna 4.34 (suka)
ANALYSIS OF ACCOUNTING TREATMENT OF BIOLOGICAL ASSETS BASED ON PSAK NO. 69 AT LATONANG FARM PAREPARE CITY Heriana; Abdul Hamid; Musmulyadi
Islamic Financial And Accounting Review Vol 2 No 2 (2024): Islamic Financial And Accounting Review
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v2i2.10603

Abstract

This research aims to determine the accounting treatment of biological assets based on PSAK No. 69 at Latonang Farm and to determine the accounting treatment of biological assets at Latonang Farm from a sharia perspective as well as the implications of implementing PSAK No. 69 to the financial statements of Latonang Farm's biological assets. This was done to analyze the suitability of the accounting treatment for Latonang Farm's biological assets with PSAK No. 69. This research uses qualitative methods with a case study approach and field research. The data collection and data processing techniques use observation, interview and documentation methods. The validity test of the data used in this research is the credibility test. Meanwhile, the data analysis techniques used are data reduction, data presentation and drawing conclusions. The research results show that the accounting treatment of biological assets is based on PSAK No. 69 at Latonang Farm is generally in line with the provisions of PSAK No. 69. However, there are differences regarding the measurement of fair value. Latonang Farm does not revaluate the value of biological assets, but instead uses the acquisition price with adjustments at the end of each period. This approach was chosen because of the difficulty of measuring the value of biological assets precisely. This action is permitted in accordance with the provisions of PSAK No. 69 paragraph 30. Apart from that, the accounting treatment of biological assets at Latonang Farm is also in accordance with the sharia perspective, where the principles of honesty, trust and benefit are applied.
Co-Authors ABDUL HAMID Andi Sukainah Musmulyadi Musmulyadi Wijaya, Muhammad