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CORPORATE SOCIAL RESPONSIBILITY DAN KUALITAS LABA PADA PERUSAHAAN YANG TERDAFTAR DALAM INDEKS SRI KEHATI PERIODE 2011 – 2015 Diana Rachmawati
Jurnal Ilmiah Mahasiswa FEB Vol 5, No 2: Semester Genap 2016/2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Penelitian ini bertujuan untuk memperoleh bukti atas dampak CSR terhadap kualitas laba. Pada penelitian ini kualitas laba diproksikan dengan kualitas akrual, persistensi laba, dan smoothness. Penelitian ini menggunakan volatilitas arus kas dan ukuran perusahaan sebagai variabel kontrol. Sampel pada penelitian ini adalah sebanyak 55 sampel, yang berasal dari 11 perusahaan yang memenuhi kriteria dalam judgement sampling dengan 5 tahun pengamatan yaitu dari tahun 2011-2015. Hasil penelitian menunjukkan bahwa CSR dapat meningkatkan kualitas akrual dan smoothness. Sebaliknya, CSR tidak berdampak terhadap persistensi laba. Kemungkinan hal ini disebabkan pengungkapan CSR masih bersifat sukarela, sehingga perusahaan tidak mengungkapkan kegiatan CSR sepenuhnya.Kata kunci: CSR, kualitas  laba, kualitas  akrual, persistensi  laba, smoothness, volatilitas arus kas, ukuran perusahaan.
REKAYASA BUDIDAYA KEPITING BAKAU MELALUI PEMOTONGAN KAKI JALAN DALAM UPAYA PENINGKATAN PRODUKSIKEPITING SOKA (SOFT SHELL) Istiyanto Samidjan; Diana Rachmawati
Pena Jurnal Ilmu Pengetahuan Dan Teknologi Vol 28, No 1 (2015): Pena Maret 2015
Publisher : LPPM Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jurnalpena.v28i1.137

Abstract

This study aimed to determine the effect of cutting the foot of the survival, growth and the rate of mangrove  crab  molting,  to  know  the  cutting  foot  path  can  maintain  the  survival,  growth  and molting best for mud crab. This study used an experimental method with a completely randomized design (CRD) 6 treatments and 10 replications that treatment A (1 foot cutting path, B (cutting 2 feet or legs road), C (3 ft cutting path), D (cutting 4 feet or two pairs of feet road), E (cutting all roads  feet),  and  F  (without  cutting  the  foot  of  the  street).  the  material  used were 120  mangrove crab  tails  with  an  average  weight  of  100  g  / head.  Case  studies  in  the  form  of  basket  made  of plastic sheeting with the size of 30x30x20 cm by 100 basketball. the data was taken from the data of  survival,  absolute  growth,  the  daily  growth.  the  data  were  analyzed  variety,  to  determine differences among the treatments tested the effect of Dual Duncan area. While the  water quality data, the rate of molting analyzed descriptively. The results showed that cutting the leg was highly significant (P <0.01) to the absolute growth and the daily growth, but significant (P <0.05) against survival rate and molting. The highest absolute growth value E (64.48 ± 28.41g), and the highest daily growth rate in treatment E (2:08 ± 0.79%). The highest survival value was treated F (90 ± 31.62%) and the highest molting in treatment E (80 ± 42.16%). Water quality media for research on decent range for maintenance of mud crab (Scylla paramamosain).Keywords : Mud crab, cutting the foot path, growth, survival, and molting
PERFORMAN LAJU PERTUMBUHAN RELATIF DAN KELULUSHIDUPAN UDANG VANNAME (Litopenaeus vannamei) MELALUI SUBSTITUSI TEPUNG IKAN DENGAN SILASE TEPUNG CACING TANAH (Lumbricus rubellus) Diana Rachmawati; Istiyanto Samidjan
Pena Jurnal Ilmu Pengetahuan Dan Teknologi Vol 28, No 1 (2015): Pena Maret 2015
Publisher : LPPM Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jurnalpena.v28i1.135

Abstract

The  objective  of  this  study  was  to  examine  the  effect  of  feeding  substitution  from  fish  meal  to earthworm  meal  silage  (Lumbricus  rubellus) and  also  to  determine  the  best  dose  of  feeding substitution  from  fish  meal  to  worm  meal  (Lumbricus  rubellus) on  relative  growth rate and survival rate of Vanname Shrimp (Litopenaeus vannamei).  Methodology used in this  study  was laboratory treatments  with complete random design.  The study consisted of  four treatments and three repetitions.  The treatments were feeding substitution from fish meal to worm meal with four different  levels  of  mix;  those  were  treatment  A  (0%  of  earthworm  meal  silage  +  100%  of  fish meal),  treatment  B  (25%  of  earthworm  meal  silage  +  75%  of  fish  meal),  treatment  C  (50%  of earthworm  meal  silage  +  50%  of  fish  meal),  and  treatment  D  (75%  of  earthworm  meal  silage  + 25% of fish  meal).  The average  weight of the Vanname shrimp used in this study ranged 1.7 ± 0.017  g/fish  with  stock  density  of  1  fish  per  liter.    The  artificial  feed  was  in  the  form  of  pellet. Feeding time was three times a day.  The results show that the substitution of feed ingredient from fish  meal  to  earthworm  meal  silage  significantly  (P<0.01)  affected  on  relative  growth  rate; however, it did not significantly (P>0.05) affect on survival rate of Vanname shrimp.  The study also shows that the best level of feeding substituion from fish meal to earthworm meal silage was at the  level  of  25%  (treatment  B).  The  water  quality  during  study  was  in  viable  range  for  the Vanname Shrimp (Litopenaeus vannamei) cultivation. Key words : Vanname shrimp, Substitution, Silage, Relative Growth, Survival Rate
ANALISIS TINGKAT KECERAHAN WARNA IKAN PLATY PEDANG (Xiphophorus helleri) MELALUI PENAMBAHAN ASTAXANTHIN DENGAN DOSIS BERBEDA PADA PAKAN KOMERSIAL Diana Rachmawati; Istiyanto Samidjan; Pinandoyo Pinandoyo
Pena Akuatika Jurnal Ilmiah Perikanan Dan Kelautan Vol 13, No 1 (2016): PENA AKUATIKA JURNAL ILMIAH PERIKANAN DAN KELAUTAN
Publisher : Fakultas Perikanan Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (69.236 KB) | DOI: 10.31941/penaakuatika.v13i1.519

Abstract

Platy sword fish (Xiphophorus helleri) is one of ornamental fishes which are commonly raised. The price of platy sword fish could decrease if they have fade coloration on their body. One of solution to improve and maintain quality of the color is by adding astaxanthine into its artificial feed. This study aims to analyze effects of the astaxanthine addition in artificial feed on an increase of color intensity of platy fish as well as to find optimal dose of astaxanthine. Fish used to be tested is platy sword fish ( X. helleri ) with the total of 120 tails in which they have an average weight of 2,0 ± 0,06 g per fish. Astaxanthine used in this study is obtained from PT. Indobeta Store Jakarta. While feed used in this study is commercial pellet containing protein 30 % and by adding astaxanthine based on the treatments, those are A treatment (0 mg astaxanthine/kgfeed), B treatment (100 mg astaxanthine/kg-feed), C treatment ( 200 mg astaxanthine/kg-feed ), and D treatment ( 300 mg astaxanthine/kg-feed ). Observation of the color intensity was conducted in 6 weeks using TCF (Toca Color Finder). The addition of astaxanthine into artificial feed with different doses can influence on the increase of color intensity of platy sword fish (X. helleri). Astaxanthine dose of 200 mg/kg feed is best dose for the increase of color intensity of platy sword fish (X heller ).Keywords: platy sword fish, astaxanthine, color intensity, survival rate
PEMANFAATAN PAKAN IKAN JUWI (ANADONTOSTOMA CHUCUNDA) OLEH KEONG MACAN (BABYLONIA SPIRATA L.) PADA MEDIA BUDIDAYA DENGAN SALINITAS BERBEDA Diana Rachmawati; Istiyanto Samidjan; Titik Susilowati
Pena Akuatika Jurnal Ilmiah Perikanan Dan Kelautan Vol 16, No 1 (2017): PENA AKUATIKA JURNAL ILMIAH PERIKANAN DAN KELAUTAN
Publisher : Fakultas Perikanan Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (68.667 KB) | DOI: 10.31941/penaakuatika.v16i1.524

Abstract

This research aims to study the effect of cultivation media with the salinity differences on the feed usage, growth, osmotic work (TKO) and survival rate of Spotted Babylon (Babylonia spirata L.) and to find the best cultivation media with the salinity differences on the feed usage, growth, osmotic work (TKO) and survival rate of Spotted Babylon (B. spirata L.). The animals used in this study were obtained from Jepara water area with the average weight of 8,37±0,032 g/. There were 81 animals and raised in 56 days. The natural feed to give was Juwi fish with the amount of 5% of their body weight per day. The research method used in this study was a laboratory experiment with completely randomized design. The treatment use was the salinity differences of the cultivation media with salinity rate of A (27 ppt), B (31 ppt) and C (35 ppt). The results show that the salinity differences of the cultivation media significantly affected (P<0.01) on the feed usage, growth, osmotic performance, but insignificantly affected on the survival rate of Spotted Babylon (B. spirata L.) The cultivation media with the salinity rate of 31 ppt was the best salinity for the feed usage, growth, and osmotic performance of Spotted Babylon (B. spirata L.)Keywords: Spotted Babylon (Babylonia spirata L.), feed usage, salinity, domestication.
PENGARUH PERIODE PEMUASAAN TERHADAP EFISIENSI PEMANFAATAN PAKAN, PERTUMBUHAN DAN KELULUSHIDUPAN IKAN MAS (Cyprinus carpio) Arifin Mustofa; Sri Hastuti; Diana Rachmawati
Pena Akuatika Jurnal Ilmiah Perikanan Dan Kelautan Vol 17, No 2 (2018): PENA AKUATIKA JURNAL ILMIAH PERIKANAN DAN KELAUTAN
Publisher : Fakultas Perikanan Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (561.823 KB) | DOI: 10.31941/penaakuatika.v17i2.705

Abstract

ABSTRAKIkan mas (Cyprinus carpio) merupakan salah satu jenis ikan yang mempunyai nilai ekonomis tinggi dan banyak dibudidayakan karena mempunyai daya adaptasi yang tinggi terhadap kondisi lingkungan dan makanan yang tersedia.  Permasalahan yang sering muncul pada usaha budidaya ikan yakniadalah pemanfaatan pakan yang belum optimal.Ikan hanya menyerap 25% pakan yang diberikan, sedangkan 75% sisanya menetap sebagai limbah didalam air.Pemuasaan (starving) yang diikuti pemberian pakan yang cukup (satiation level) merupakan salah satu strategi pemberian pakan yang diharapkan bisa menunjang  pertumbuhan yang cepat (compensatory growth),  meningkatkan efektifitas pemanfaatan pakan dan menjaga kualitas air.Penelitian ini bertujuan untuk mengkaji pengaruh periode pemuasaan terhadap efisiensi pemanfaatan pakan,pertumbuhan, dan kelulushidupan pada ikan mas (C. carpio).Data yang diamati meliputi total konsumsi pakan (TKP), efisiensi pemanfaatan pakan (EPP), rasio konversi pakan(FCR), laju pertumbuhanrelatif (RGR), pertumbuhan panjang mutlak, kelulushidupan (SR) dan kualitas air.Kegiatan penelitian ini dilaksanakanpada bulan April hingga bulan Juli 2017, di Balai Benih Ikan (BBI) Mijen, Semarang.Penelitian ini menggunakan metode experimental dengan rancangan acak lengkap (RAL) 4 perlakuan dan3 ulangan. Perlakuan yang diujikan adalah pemuasaan pemberian pakan dengan perlakuan A (pemberian pakan setiap hari), B (1 hari dipusakan 1 hari diberi pakan), C (1 hari dipuasakan 2 hari diberi pakan), dan D (1 hari dipuasakan 3 hari diberi pakan).  Ikan uji yang digunakan adalah ikan mas (C. carpio)dengan panjang rata-rata 5,13±0,06 cm dan bobot rata-rata 3,01±0,10g. Pemberian pakan pada pukul 08.00 dan 16.00 secara at satiation.  Ikan uji dipelihara dengan padat tebar 10 ekor/wadah.  Wadah pemeliharaan menggunakan ember bervolume 25 L, dengan lama pemeliharaan 72 hari.  Pakan yang digunakan adalah pakan komersil berupa (pellet) dengan protein 32%.  Hasil penelitian menunjukkan bahwa metode pemuasaan berpengaruh nyata (P<0,05) terhadap TKP,EPP, FCR, RGR, dan pertumbuhan panjang mutlak, namun tidak berpengaruh nyata (P>0,05) terhadap SR.  Hasil perlakuan A (tanpa dipuasakan) memberikan nilai TKP tertinggi sebesar 126,30±5,25 g, nilai RGR tertinggi sebesar 3,90±0,10%/hari, dan nilai pertumbuhan panjang mutlak tertinggi sebesar 3,96±0,01 cm.  Perlakuan B (dipuasakan 1 hari diikuti pemberian pakan 1 hari) memberikan nilai EPP tertinggi sebesar 76,44±2,46%,dan nilai FCR terrendah sebesar 1,22±0,04. Kata kunci:  Pemuasaan, Pemanfaatan Pakan, Pertumbuhan, C. carpio ABSTRACTCommon carp (Cyprinus carpio) was a type of fish which has an economic value and widely cultivated because it has high adaptability to every conditions and dietary.  The common problem to this cultivation is the feed utilization which is not effectively efficient.  Fish absorbs only about 25% of feed, while the remaining 75% settles as waste in water.  The efforts are done by doing good feeding management.  Starving followed by adequate feeding (station level) is one of the strategies in feeding which is expected to support rapid growth (compensatory growth), increasing the effectiveness of feed utilization and maintaining water quality.The aims of this study is to examine the influence of the starving period on efficiency of feed utilization, growth, and survival in common carp (C. carpio).  Observed data include feed consumption (FC), feed utilization efficiency (EPP), feed conversion ratio (FCR), relative growth rate (RGR), absolute longevity, survival rate (SR) and water quality.This study was conducted in April 2017 until July 2017, at Balai Benih Ikan (BBI) Mijen, Semarang.  Method that used in this study was experimental withcomplete randomized design (CRD) 4 treatment and 3 replications. Treatment that used in this study wereA (daily fed), B (1 day starved, 1 day is fed), C (1 day starved 2 day is fed), and D (1 day is starved 3 day is fed).  The fish that used were common carp (C. carpio) with an average length 5,13±0,06 cm and weight 3,01±0,10 g.  Feeding time was on 08.00 and 16.00 withatsatiation method.  The fish was cultured with density 10 fish/tank.  The water tank for treatment has a volume of 25 L.Treatment was done for 72 days.The feed used was commercial feed with 32% protein.  The results showed that starving with different periods had significant effect (P <0.05) on FC, EPP, FCR, RGR, and absolute longevity, but no significant effect (P> 0.05) on SR.  Results of treatment A (no starving) gave the highest TKP score of 126,30±5,25 g, the highest RGR value of 3,90±0,10%/day, and the highest absolute longest growth value of 3,96±0,01 cm.  Treatment B (1 day feed followed by 1 day feeding) gave the highest EPP score of 76,44±2,46%, and the lowest FCR value was 1,22±0,04. Keywords: Starvation, Feed Utilization, Growth, C. carpio
PENGARUH ENZIM PROTEASE PAPAIN DALAM PAKAN BUATAN TERHADAP PERTUMBUHAN DAN NET PROTEIN UTILIZATION BENIH LELE SANGKURIANG YANG DIBUDIDAYA DI DESA WONOSARI, KECAMATAN BONANG, KABUPATEN DEMAK Johannes Hutabarat; Diana Rachmawati; Istiyanto Samidjan
Pena Akuatika Jurnal Ilmiah Perikanan Dan Kelautan Vol 14, No 1 (2016): PENA AKUATIKA JURNAL ILMIAH PERIKANAN DAN KELAUTAN
Publisher : Fakultas Perikanan Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (125.959 KB) | DOI: 10.31941/penaakuatika.v14i1.504

Abstract

Availability of diet in Sangkuriang catfish (Clarias gariepinus) cultivation is becoming a main concern. One of the problems in the artificial diet is that the protein content could not fully be utilized by the catfish. To solve the problem is by adding papain protease in the artificial diet. This study was conducted to evaluate the effect of papain protease enzyme in artificial diet on diet utilization efficiency and growth performance of sangkuriang catfish (Clarias gariepinus) fingerlings in the Village of Tambaksari, Sub-district of Rowosari, District of Kendal, and Central Java. The fingerlings with initial body weight averaging 4.23±0,30 g were cultivated with the density of 1 fingerling per liter. The fingerlings were obtained from Center for Hacthery, Muntilan. The fingerlings were fed with artificial diet in four different doses of papain enzyme: A (0%), B (0.75%), C (1.5%), and D (2.25%). The experiment used Complete Random Design with 4 (four) treatments and each treatment replicated 3 (three) times. The results show that the addition of papain protease enzyme significantly (P<0.01) affected on the spesific growth rate (SGR) and net protein utilization (NPU). It could be concluded that the addition of papain protease enzyme could increase the specific growth rate (SGR) and net protein utilization (NPU) of Sangkuriang catfish (Clarias gariepinus) fingerlings. Optimum papain protease enzyme dose on the specific growth rate was 2.25% per kg diet. The water quality during study was still in the viable ranges for Sangkuriang catfish (Clarias gariepinus) fingerlings cultivation.Key word: papain protease enzyme, artificial diet, growth, sangkuriang catfish fingerlings
3. Manajemen Kualitas Air Media Budidaya Ikan Lele Sangkuriang (Clarias gariepinus) dengan Teknik Probiotik pada Kolam Terpal di Desa Vokasi Reksosari, Kecamatan Suruh, Kabupaten Semarang Diana Rachmawati; Istiyanto Samidjan; Heryoso Setyono
Pena Akuatika Jurnal Ilmiah Perikanan Dan Kelautan Vol 12, No 1 (2015): PENA AKUATIKA JURNAL ILMIAH PERIKANAN DAN KELAUTAN
Publisher : Fakultas Perikanan Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (240.631 KB) | DOI: 10.31941/penaakuatika.v12i1.324

Abstract

Cultivation of Sangkuriang catfish (Clarias gariepinus) intensively can result in the decrease of quality of cultivation media water, among others the decrease of dissolved oxygen content and the increase of waste content especially organic nitrogen. The technology has been implemented to manage the activities of Sangkuriang catfish cultivation in Reksosari Vocational Sub-District, Suruh District, Semarang Regency using probiotic in cultivation media. This study aimed to compare the growth of Sangkuriang catfish raised by using probiotic and non-probiotic system cultivation media. The test animals used in this study were Sangkuriang catfish seedlings of 10 days for 500 seedlings raised for 30 days. The observation was conducted on day-0, day-15, and day-30. The observed parameters of growth were water temperature, dissolved oxygen, pH, and ammonia. The study result indicated that there was a difference in length and weight increase of Sangkuriang catfish in probiotic and non-probiotic application cultivation media. Although the increase of growth was not significant, but it could give illustration that Sangkuriang catfish raised using probiotic application experienced a better growth. It indicated that the feed given and the raising media could support the growth of Sangkuriang catfish. The raising media implementing probiotic technique showed a better and relatively ideal condition for Sangkuriang catfish. Keyword: Sangkuriang, catfish, management, water quality, probiotics
APLIKASI TEKNIK PROBIOTIK TERHADAP KUALITAS AIR MEDIA BUDIDAYA IKAN LELE SANGKURIANG (Clarias gariepinus) DI DESA TAMBAKSARI, KECAMATAN ROWOSARI, KABUPATEN KENDAL Diana Rachmawati; Istiyanto Samidjan; Slamet Budi Prayitno
Pena Akuatika Jurnal Ilmiah Perikanan Dan Kelautan Vol 14, No 1 (2016): PENA AKUATIKA JURNAL ILMIAH PERIKANAN DAN KELAUTAN
Publisher : Fakultas Perikanan Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (56.001 KB) | DOI: 10.31941/penaakuatika.v14i1.501

Abstract

Application of probiotic technology is done to maintain water quality of aquaculture media of Sangkuriang catfish in Tambak Sari Village, Rowosari District, Kendal Regency. The aims of this study was to determine the effect of probiotic on water quality of Sangkuriang catfish cultivation medium in Tambak Sari Village. Sangkuriang catfish with age 15 days is material used in this study. Sangkuriang catfish kept for 45 days. The results showed there was a difference in the increase of body length and weight of Sangkuriang catfish on the culture medium with the application of probiotics and unprobiotics. media aquculture of applying probiotic techniques showed better and more feasible conditions for the cultivation of the Sangkuriang catfish.Key word : Sangkuriang catfish, aquaculture, probiotic
PERFORMA PRODUKSI UDANG VANAME (Litopenaeus vannamei) YANG DIBUDIDAYAKAN PADA TAMBAK SISTEM SEMI INTENSIF DENGAN APLIKASI PROBIOTIK Titik Susilowati; Vivi Endar Herawati; Fajar Basuki; Tristiana Yuniarti; Diana Rachmawati; Suminto Suminto
Pena Akuatika Jurnal Ilmiah Perikanan Dan Kelautan Vol 16, No 1 (2017): PENA AKUATIKA JURNAL ILMIAH PERIKANAN DAN KELAUTAN
Publisher : Fakultas Perikanan Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (116.561 KB) | DOI: 10.31941/penaakuatika.v16i1.522

Abstract

The aimed of this research to effect probiotics influented on the growth, survival rates, production, productivity and FCR and water quality condition of Pacific white shrimp L. vannamei in pond under semi intensif system. Six of pond compartments each sized 2,000 m2 were stocked with PL-12 at the density of 15 fries/m2. Two treatmens of probiotics application in pond were tested, there were A). 0 mg/L probiotic and B).1.5 mg/L fermentation of probiotic. Each treatment was done in three replicated. On treatment probiotic applied weekly to the ponds started on the first week before shrimp stocking until harvested, while in treatment B probiotic application was mixedwith feed pelled then it was given to the cultured shrimp in the ponds. Result of the research showed that final shrimp body weight in treatment B tend to be higher compared to the treatment A. Absolut shrimp growth-rate in treatment B: 20.727 ± 0.042 g and treatment A :15.7 ± 0.016 g, Shrimp survival rate treatment A 0.432±0.0003 and treatment B : 0.79±0.0145. Production-rate of shrimp in treatment A: 203.627±0.083 kg/2000 m2 and treatment B : 504.489 kg/200 m2. Productivity of shrimp in treatment A : 0.1 kg/m2/period of plants dan perlakuan B: 0.25 kg/m2/period of plants. FCR of shrimp in treatment A 1.79±0.005 and treatment B : 1.42±0.003. Probiotics used in treatment B resulted in the enchancement of water quality condition (total organic matter, nitrat) compared to the treatment A ( 0 probiotics). This condition presumably resulted the highest shrimp production in treatment A.Keywords : production, Pacific white shrimp, probiotics.