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All Journal JURNAL GALUNG TROPIKA Muhasabatuna: Jurnal Akuntansi Syariah
Siti Munawaroh
Universitas Lampung
Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance

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Pertumbuhan Bibit Lada (Piper nigrum L.) pada Media Pembibitan dan Waktu Aplikasi Pupuk NPK Siti Munawaroh; Niar Nurmauli; S Sugiatno; Rusdi Evizal
JURNAL GALUNG TROPIKA Vol 9 No 2 (2020)
Publisher : Fapetrik-UMPAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/jgt.v9i2.533

Abstract

The aim of this study was to determine the effect of seeding media, the time difference in NPK fertilizer application, and the responses between the two on the growth of pepper cuttings. The first factor is the composition of the planting medium, consisting of a mixture of river sand + husk charcoal, river sand + compost, husk charcoal + compost, and river sand + husk charcoal + compost. The second factor is the application time of NPK fertilizer (P) which consists of 2, 4, 6, and 8 weeks after planting. The initial condition of the cuttings at the initial fertilization was 2 MSPT, namely the age of 35 DAS. The experiment was repeated 3 times and each experiment consisted of 2 seeds. The homogeneity of the inter-treatment variance used the Bartlett test and the additivity of the data with the Tukey test was followed by an orthogonal comparison test of contrast and polynomial at the ? 5% level. The results showed that the best nursery media for the growth of pepper cuttings were river sand + compost on 4, 8, 12 MSPT leaves, fresh weight, and shoot dry weight. In addition, the time of application of NPK fertilizer to the growth of pepper cuttings did not differ in all observed variables. The results also showed that there was an interaction between the nursery media and the time of NPK fertilizer application on the growth of pepper cuttings. The use of river sand media + husk charcoal was linear with the addition of 1 MSPT NPK fertilizer application time and increased the total number of roots by 2.0 roots. Media sand times + husk charcoal + compost at the time of the optimum application of 5.2 MSPT NPK fertilizer produced the highest number of roots is 18.92 roots.
Implementation of PSAK 109 In Zakat Management Organizations In Indonesia: A Critical Review Of Transparency, Accountability, And Implementation Challenges Putriku Najla Qatrunnada; Aqila Nurul Aziza; Calista Raihana Chandra; Siti Munawaroh; Aulia Nasha Ammara; ⁠Rhonovan; Alif Syafwan Surya Hamid
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 8 No. 1 (2026): Juny
Publisher : Lembaga Penelitian, Penerbitan dan Pengabdian Masyarakat Institut Agama Islam syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v8i1.3981

Abstract

This study is a literature review of the implementation of Financial Accounting Standards Statement (PSAK) Number 109 concerning Accounting for Zakat, Infaq, and Alms in Zakat Management Organizations (OPZ) in Indonesia. This standard was published by the Indonesian Institute of Accountants (IAI) in 2011 as a guide for the National Zakat Agency (BAZNAS) and Zakat Management Institutions (LAZ) in recognizing, measuring, presenting, and disclosing ZIS transactions in an orderly and accountable manner. This article reviews a number of empirical studies and conceptual studies published in the period 2015–2025 to identify compliance patterns, supporting factors, obstacles, and the implications of implementing the standard on the quality of OPZ financial reporting. The review results indicate that although most OPZs have implemented the main components of PSAK 109, especially in the recognition and measurement aspects, many disclosure aspects in the Notes to the Financial Statements (CALK) still do not meet the standard requirements. The limited number of competent human resources in the field of sharia accounting, weak accounting information systems, and suboptimal external supervision are the main challenges that need to be addressed immediately.
Co-Authors Alif Syafwan Surya Hamid Aqila Nurul Aziza Aulia Nasha Ammara Calista Raihana Chandra Niar Nurmauli Putriku Najla Qatrunnada Rusdi Evizal S Sugiatno ⁠Rhonovan