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PERTUMBUHAN JERUK MANIS (Citrus sinensis L.) DENGAN PENAMBAHAN BERBAGAI KONSENTRASI SITOKININ SECARA IN VITRO Yulianti Rasud; Sri Ulfa; Baharia Baharia
Agroland: Jurnal Ilmu-ilmu Pertanian Vol 22, No 3 (2015)
Publisher : Universitas Tadulako

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (241.788 KB)

Abstract

Orange is one of important agricultural commodities with highest position in agroindustry sectors; therefore it is needed a considerable effort to develop the orange plants in a large scale.  One of technologies supporting such effort is plant propagation via tissue culture technique. The aim of this experiment was to obtain the most suitable type and concentration of cytokinins for the growth of orange. This experiment was conducted in Plant Biotechnology Laboratory, Faculty of Agriculture, Tadulako University from June to November 2014.  This experiment used a Completely Randomized Design with six treatments, namely 0.5 ppm BAP, 1.0 ppm BAP, 1.5 ppm BAP, 0.5 ppm Kinetin, 1.0 ppm Kinetin and 1.5 ppm Kinetin.  Data was analyzed using analysis of variance and differences between means of the treatments were determined by Honestly Significant Difference test at 5% level.  Results of this experiment indicated that the most suitable type and concentration of cytokinin for the growth of orange was the medium culture supplemented with 1.0 ppm BAP. In such medium composition, the quickest and the highest number of shoot formation was obtained as well as the highest number of leaf formation at 6 weeks after culture, namely 3.40 days after culture, 2.12 shoots and 5.00 leaves per explant, respectively. Keywords :  Cytokinin, In Vitro,Orange.
MEKANISME PENCATATAN KONTRIBUSI PADA PT. ASURANSI ASKRIDA SYARIAH PALANGKA RAYA BERDASARKAN PSAK 108 Rahmad Kurniawan; Sri Ulfa
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 2 (2021): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaem.v1i2.218

Abstract

This article aims to analyze the mechanism and adjust the recording of sharia insurance contribution funds with PSAK 108 at PT. Askrida Syairah Palangka Raya Insurance. Research Methods: This research is a field research using qualitative research methods with a descriptive approach, while the subject of this research is the Head of the Office of PT. Askrida Syariah Palangka Raya Insurance regarding the mechanism for recording sharia insurance contribution funds. Data collection techniques in this study used observation, interviews and documentation techniques. The data validation technique uses the credibility test (internal validity) with technical triangulation and dependability tests. Research Findings: The results of this study indicate that 1) the mechanism for recording contribution funds at PT. Askrida Syariah Palangka Raya Insurance in terms of determining the contribution value is influenced by the contribution rate, loan value and administrative costs. Then in terms of the distribution of contributions, Bank Syariah Indonesia gets 15% as Ujrah Bank and the remaining 60% goes into the participant's account as tabarru' funds and 40% goes to the manager's account as ujrah funds. 2) Recording of contribution funds at PT. Askrida Syariah Palangka Raya Insurance is not fully compliant with PSAK 108. Renewal of Research: PT. Askrida Syariah Palangka Raya Insurance in terms of contribution sharing is not only distributed to companies and managers but the Bank also gets a 15% share as the Bank's ujrah in managing contribution funds.
MEKANISME PENCATATAN KONTRIBUSI PADA PT. ASURANSI ASKRIDA SYARIAH PALANGKA RAYA BERDASARKAN PSAK 108 Rahmad Kurniawan; Sri Ulfa
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 2 (2021): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaem.v1i2.218

Abstract

This article aims to analyze the mechanism and adjust the recording of sharia insurance contribution funds with PSAK 108 at PT. Askrida Syairah Palangka Raya Insurance. Research Methods: This research is a field research using qualitative research methods with a descriptive approach, while the subject of this research is the Head of the Office of PT. Askrida Syariah Palangka Raya Insurance regarding the mechanism for recording sharia insurance contribution funds. Data collection techniques in this study used observation, interviews and documentation techniques. The data validation technique uses the credibility test (internal validity) with technical triangulation and dependability tests. Research Findings: The results of this study indicate that 1) the mechanism for recording contribution funds at PT. Askrida Syariah Palangka Raya Insurance in terms of determining the contribution value is influenced by the contribution rate, loan value and administrative costs. Then in terms of the distribution of contributions, Bank Syariah Indonesia gets 15% as Ujrah Bank and the remaining 60% goes into the participant's account as tabarru' funds and 40% goes to the manager's account as ujrah funds. 2) Recording of contribution funds at PT. Askrida Syariah Palangka Raya Insurance is not fully compliant with PSAK 108. Renewal of Research: PT. Askrida Syariah Palangka Raya Insurance in terms of contribution sharing is not only distributed to companies and managers but the Bank also gets a 15% share as the Bank's ujrah in managing contribution funds.