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All Journal Golden Ratio of Auditing Research Agrotech Journal
Sudirman, S.
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Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Social Sciences

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Induction of Variegata Red Majesty Using EMS Mutagen and Gibberellins in Vitro Indrayanti, Shelfina; Sudirman, S.; Sabaria, S.; Basri, Anisa Luthfia
Agrotech Journal Vol 8, No 2 (2023): Agrotech Journal
Publisher : Universitas Sembilanbelas November Kolaka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31327/atj.v8i2.2004

Abstract

This study aims to determine how the interaction occurs between the best concentration of EMS with gibberellin in inducing aglaonema variegata and regeneration of aglaonema Red Majesty in vitro. The research was conducted at the Tissue Culture Laboratory of the Faculty of Agriculture, Hasanuddin University and took place from January to June 2022. The study used the method of Separate Plots Design in a Completely Randomized Design as the environmental design. The results showed that the best mutant genetic diversity and in vitro regeneration at 0.3 percent EMS concentration with 15 ppm gibberellin (variegata), and 45 ppm (chimera) and 0.6 percent EMS concentration with 0 ppm gibberellin (variegata) had different characters compared to the control treatment and other treatments
Implementation of a Digital Accounting System to Increase the Efficiency of Financial Reports in MSMEs in Gowa Regency, Indonesia Tawakkal, Ujianti; Sudirman, S.; Supiati, S.
Golden Ratio of Auditing Research Vol. 6 No. 2 (2026): February - June
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v6i2.1815

Abstract

This research aims to determine the implementation of digital accounting systems on the increase of financial report efficiency in Small and Medium Enterprises (SMEs) in Gowa Regency. The study employs a quantitative method using simple regression analysis to investigate how the application of digital accounting systems impacts the efficiency of financial reports among Micro, Small, and Medium Enterprises (SMEs) in Gowa Regency. Data were collected from 45 SME respondents using instruments that had been tested and proven to be valid and reliable. The results of the regression analysis show a positive and significant relationship between the increase in financial report efficiency and the implementation of digital accounting systems. A correlation coefficient (R) value of 0.661 indicates a strong relationship, and the coefficient of determination (R2) of 0.436 suggests that the increase in financial report efficiency accounts for 43.6% of the variation in the implementation of digital accounting systems. Other factors influence the remaining variation. The model's feasibility was validated by the ANOVA test (F=33.306; Sig. =0.000). According to the regression coefficient (B=0.523), a one-unit increase in financial report efficiency will result in a 0.523-unit increase in the implementation of the digital accounting system. The findings indicate that SMEs' perception of efficiency benefits, such as ease of decision-making, accuracy, and data speed, is the primary factor driving the adoption of digital accounting systems. However, successful implementation relies heavily on four factors: the ability to use the application, understanding of financial reports, ease of system access, and technological support.
Co-Authors Basri, Anisa Luthfia Indrayanti, Shelfina Sabaria, S. Supiati, S. tawakkal, ujianti