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All Journal Jurnal Akuntansi Profesi Anoa: Journal of Animal Husbandry
Yahya, Andi
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Economics, Econometrics & Finance Education Immunology & microbiology Social Sciences Veterinary

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Sistem Pengendalian Intern Dalam Pemberian Kredit Usaha Masyarakat di Badan Usaha Milik Desa (BUMDES) Tirta Rahayu Desa Yeh Sumbul, Kecamatan Mendoyo, Kabupaten Jembrana Yahya, Andi; Suwena, Kadek Rai
Jurnal Akuntansi Profesi Vol 12, No 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v12i2.35183

Abstract

The purpose of this study was to determine the internal control system in providing community business credit at Tirta Rahayu Village-Owned Enterprises (BUMDES) and to find out the problems faced by Tirta Rahayu Village-Owned Enterprises (BUMDES) in implementing the credit-giving internal control system. This type of research is descriptive qualitative. The research location in this study is the Village-Owned Enterprises (BUMDES) Yeh Sumbul Village, Mendoyo District, Jembrana Regency. The subjects in this study were the Head of BUMDES Tirta Rahayu Yeh Sumbul Village, the BUMDES Secretary Tirta Rahayu Yeh Sumbul Village and the BUMDES Supervisor Tirta Rahayu Yeh Sumbul Village. The object of this research is the internal control system in providing community business credit in BUMDES Yeh Sumbul Village. The data collection method used the observation and interview methods, the observation method was used for direct observation to the location of the Tirta Rahayu Village Owned Enterprise, Yeh Sumbul Village. In general, the internal control system at BUMDES Tirta Rahayu Yeh Sumbul Village has been implemented in accordance with applicable rules. The problems faced by BUMDES Tirta Rahayu in Implementing the Internal Control System for Providing Credit are inadequate human resources, HR owned by BUMDES Tirta Rahayu is still lacking because the number of employees is too few and the quality of education is low besides that the management's discipline in carrying out their duties is deemed not good, so that in carrying out the task often takes a long time.Keywords: Internal Control System; Business Credit; BUMDES
Aplikasi Ekstrak Wortel (Daucus carota L) Terhadap nilai Overrun, Daya Leleh dan Uji Organoleptik pada Es Krim Burhan, Hasniar; Mahmud, Andi Tenri Bau Astuti; Yahya, Andi
Anoa: Journal of Animal Husbandry Vol 3 No 1 (2024): Februari
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/anoa.v3i1.45967

Abstract

Ice cream with the addition of natural ingredients continues to develop. The natural pigments found in carrots can be used as natural coloring that is safe for making ice cream. The aim of this research is to determine the effect of adding carrots on the quality of ice cream, to determine the effect of adding carrots on the organoleptic value of ice cream. The parameters measured in this research are melting power, overrun and organoleptic test characteristics. The design used was a completely randomized design (CRD) with 4 treatments and 3 replications (0%, 10%, 15% and 20%). The research results show that carrot extract in ice cream can improve taste, color, aroma and preference characteristics. The melting test had a significant effect (0.05) while the Overrun test had a significant effect (0.00). The addition of different carrot extracts caused the texture and aroma of the ice cream to decrease but did not affect the liking value of the ice cream. The addition of carrot extract to P3 (20%) in making carrot ice cream produces the best quality ice cream
Co-Authors Burhan, Hasniar I Kadek Rai Suwena Mahmud, Andi Tenri Bau Astuti