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Nani Sumarni
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Pengelolaan Fisik, Kimia, dan Biologi Tanah untuk Meningkatkan Kesuburan Lahan dan Hasil Cabai Merah Sumarni, Nani; Rosliani, Rini; Duriat, Ati Srie
Jurnal Hortikultura Vol 20, No 2 (2010): Juni 2010
Publisher : Indonesian Center for Horticulture Research and Development

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21082/jhort.v20n2.2010.p%p

Abstract

ABSTRAK. Penelitian dilaksanakan di Kebun Percobaan Balai Penelitian Tanaman Sayuran Lembang (1.250 mdpl.) dengan jenis tanah Andisol, dari bulan Juni 2004-Januari 2005. Tujuan percobaan adalah mengetahui pengaruhpemberian zeolit, jenis pupuk kandang, dan dosis NPK terhadap kesuburan tanah dan hasil cabai merah varietas Tanjung1. Rancangan percobaan yang digunakan yaitu acak kelompok faktorial dengan tiga ulangan. Perlakuan terdiri ataspemberian zeolit (0 dan 500 kg/ha), jenis pupuk kandang (kuda, sapi, dan ayam) masing-masing 20 t/ha, dan dosis NPK15-15-15 (250, 500, 750, dan 1.000 kg/ha). Hasil penelitian menunjukkan bahwa tidak ada interaksi antara perlakuanzeolit, jenis pupuk kandang, dan dosis NPK 15-15-15 terhadap pertumbuhan dan hasil cabai merah. Pemberian zeolit500 kg/ha tidak berpengaruh terhadap sifat fisik, kimia, dan biologi tanah, begitu pula terhadap pertumbuhan danhasil cabai. Jenis pupuk kandang yang berbeda pada tingkat dosis yang sama (20 t/ha) tidak berpengaruh terhadappertumbuhan dan hasil cabai. Jenis pupuk kandang yang paling baik untuk pertumbuhan dan hasil cabai merah adalahpupuk kandang ayam. Pengurangan dosis pupuk NPK 15-15-15 dari 1.000 kg/ha menjadi 250 kg/ha tidak menurunkanhasil cabai merah secara nyata. Pemberian pupuk kandang perlu diberikan setiap kali bertanam, tetapi pupuk NPKtidak perlu diberikan secara berlebihan, agar produktivitas lahan dapat dipertahankan.ABSTRACT. Sumarni, N., R. Rosliani, and A.S. Duriat. 2010. Physical, Chemical, and Biological SoilManagement to Increase Soil Fertility and Hot Pepper Yield. The experiment was conducted at the ExperimentalGarden of Indonesian Vegetable Research Institute-Lembang (1,250 m asl.) on Andisol soil type from June 2004 upto January 2005. The aim of the experiment was to determine the effect of zeolite, stable manure, and NPK fertilizerapplications on soil fertility and hot pepper cv. Tanjung 1 yield. The treatments were set up in a factorial randomizedblock design with three replications. The treatments consisted of three factors, viz. (1) zeolite (0 and 500 kg/ha), (2)kinds of stable manure (horse, cow, and chicken manures) 20 t/ha respectively, and (3) NPK 15-15-15 (250, 500,750, and 1,000 kg/ha). The results indicated that there were no interaction effects between zeolite, stable manure, andNPK 15-15-15 on the growth and yield of hot pepper. Application of zeolite 500 kg/ha did not significantly affect thephysical, chemical, and biological characteristics of soil. It also did not affect on the growth and yield of hot pepper.The physical, chemical, and biological conditions of soil were not affected by the kinds of stable manure. But chickenmanure application gave the highest yield of hot pepper. Decreasing of NPK 15-15-15 dosages from 1,000 to 250 kg/ha did not significantly affect on the yield of hot pepper. Applying of stable manure (organic fertilizer) and adequatedosage of NPK fertilizer was necessary for each planting season to maintain the soil productivity
Perbaikan Pembungaan dan Pembijian Beberapa Varietas Bawang Merah dengan Pemberian Naungan Plastik Transparan dan Aplikasi Asam Gibberelat Sumarni, Nani
Jurnal Hortikultura Vol 22, No 1 (2012): Maret 2012
Publisher : Indonesian Center for Horticulture Research and Development

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21082/jhort.v22n1.2012.p14-22

Abstract

Masalah utama dalam produksi true shallot seeds (TSS) di Indonesia sebagai sumber benih yang sehat ialah pembungaandan pembijian bawang merah yang masih rendah. Penelitian ini dilakukan di Kebun Percobaan Balai Penelitian Tanaman SayuranLembang (1.250 m dpl.), pada bulan Mei sampai dengan November 2010. Tujuan penelitian ialah untuk mengetahui pengaruh varietas,zat pengatur tumbuh (ZPT) asam gibberelat, dan naungan plastik transparan terhadap pembungaan dan hasil biji bawang merah TSS.Rancangan percobaan yang digunakan ialah petak terpisah, dengan tiga ulangan. Petak utama ialah tiga varietas bawang merah, yaituMaja, Bima, dan Kuning. Anak petak terdiri atas empat kombinasi perlakuan ZPT asam gibberelat dan naungan plastik transparan, yaitutanpa naungan + tanpa asam gibberelat, tanpa naungan + asam gibberelat 200 ppm, naungan plastik transparan + tanpa asam gibberelat,dan naungan plastik transparan + asam gibberelat 200 ppm. Sebelum ditanam, umbi bibit divernalisasi dengan suhu 10oC selama 3minggu. Hasil penelitian menunjukkan bahwa interaksi yang nyata antara varietas dengan aplikasi asam gibberelat + naungan plastiktransparan hanya terjadi pada persentase jumlah tanaman bawang merah yang berbunga. Jumlah tanaman yang berbunga paling banyakterdapat pada varietas Bima dengan tanpa aplikasi naungan plastik transparan + asam gibberelat, yaitu sebesar 54,06%. Hasil biji bawangmerah TSS paling tinggi diperoleh dengan aplikasi naungan plastik trasparan + 200 ppm asam gibberelat, yaitu pada varietas Majasebesar 16,11 kg/ha, Bima 13,07 kg/ha, sedangkan pada varietas Kuning tidak dapat menghasilkan biji TSS karena bunga-bunganyamenjadi busuk terserang penyakit yang disebabkan oleh cendawan. Hasil dan kualitas biji TSS yang masih rendah disebabkan keadaancuaca tidak mendukung terjadinya pembuahan dan pembijian bawang merah yang optimal, akibat curah hujan yang cukup tinggi.ABSTRACTThe main problem in producing true shallotseed (TSS) as source of healthy seed in Indonesia is low flowering and seed set of shallots. The experiment was conducted atExperimental Garden of Indonesian Vegetable Research Institute (IVEGRI), Lembang (1,250 m asl.) from May to November2010. Objective of the study was to evaluate the effect of varieties, gibberellic acid, and transparent plastic shelter on flowering andtrue seed forming of shallots. A split plot design with three replications was used in this experiment. Main plots were three shallotvarieties i.e. Allium ascalonicum cv. Maja, Bima, and Kuning. Subplots were four combinations of gibberellic acid and transparentplastic sheltering i.e. (1) no sheltering and gibberellic acid applying; (2) no sheltering and applying 200 ppm gibberellic acid; (3)transparent plastic sheltering and no gibberellic acid application, and (4) transparent plastic sheltering and application of 200 ppmgibberellic acid. Before planting, mother bulb seed were vernalized in 10oC for 3 weeks. The results showed that there was interactionbetween variety, gibberellic acid, and transparent plastic sheltering on percentage of shallots plant number which produced flower.The highest percentage of shallots plant number producing flower up to 54.06% was obtained on A. ascalonicum cv. Bima withoutapplication of transparent plastic sheltering and gibberellic acid. The highest yield of TSS, viz. 16.11 kg/ha for Maja and 13.07 kg/ha for Bima was determined on application of transparent plastic sheltering and 200 ppm gibberellic acid. The flowers of Kuningvariety did not produce TSS because the flowers were attacked by fungi diseases. The quantity and quality of TSS yield were stilllow due to unsupporting weather for the flowering and seedling of shallots optimally.
Pengaruh Pembenaman Residu Tanaman Penutup Tanah Kacang-kacangan dan Mulsa Jerami terhadap Hasil Cabai Merah dan Kesuburan Tanah Andisol Sumarni, Nani; Rosliani, Rini
Jurnal Hortikultura Vol 19, No 1 (2009): Maret 2009
Publisher : Indonesian Center for Horticulture Research and Development

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21082/jhort.v19n1.2009.p%p

Abstract

ABSTRAK. Penelitian dilakukan di Kebun Percobaan Balai Penelitian Tanaman Sayuran (BALITSA) Lembang,dari bulan November 2004-Maret 2005. Tujuan penelitian untuk mengetahui pengaruh residu tanaman penutup tanahkacang-kacangan dan mulsa jerami yang dibenamkan ke dalam tanah terhadap hasil cabai merah dan kesuburan tanahAndisol Lembang. Rancangan percobaan digunakan acak kelompok dengan 3 ulangan. Perlakuan terdiri atas 9 perlakuanpembenaman residu-residu tanaman kacang tanah, kacang jogo, dan mulsa jerami, serta 1 perlakuan pemberian pupukkandang sebagai kontrol. Pada semua perlakuan (kecuali kontrol) ditanami kembali kacang tanah dengan jarak tanam50 x 30 cm sebagai tanaman penutup tanah. Tanaman cabai merah varietas Hot Beauty ditanam pada petak-petakpercobaan dengan jarak tanam 50 x 60 cm. Hasil penelitian menunjukkan bahwa pemberian residu-residu kacang tanah,kacang jogo, mulsa jerami, dan pemberian pupuk kandang tidak berbeda nyata pengaruhnya terhadap pertumbuhandan hasil cabai merah, serta kesuburan tanah Andisol Lembang. Pembenaman residu tanaman penutup tanah kacangtanah sebanyak 7 t/ha + residu mulsa jerami 5 t/ha dengan penanaman kembali kacang tanah sebagai tanaman penutuptanah merupakan perlakuan paling baik untuk memelihara kesuburan tanah Andisol-Lembang dan hasil cabai merah.ABSTRACT. Sumarni, N. and R. Rosliani. 2009. The Effect of Buried Leguminosae Cover Crops and RiceStraw Mulch Residues in the Soil on the Yield of Hot Pepper and Fertility of Andisol Soil. This experiment wasconducted at Experimental Garden of Indonesian Vegetables Research Institute from November 2004 until March2005. The objectives of this experiment were to evaluate the effects of leguminosae cover crops and rice straw mulchresidues which were buried in the soil on yield of hot pepper and fertility of Andisol soil-Lembang. A randomized blockdesign with 3 replications was used in this experiment. The treatments were 9 buried cover crop residues, consistedof peanut, red bean, and rice straw mulch, and 1 treatment of stable manure as a control. Peanut cover crops withplanting distance of 50 x 30 cm were replanted in all experimental plots (except control). Hot pepper var. Hot Beautywas used in this experiment with planting distance of 60 x 50 cm. The results showed that the buried residues of peanutcrops, red bean crops, rice straw mulch, and stable manure application did not significantly affect the growth and yieldof hot pepper, and fertility of Andisol soil. Peanut cover crops residue 7 t/ha + rice straw mulch residue 5 t/ha, withreplanted peanut crop as cover crops was the best treatment to maintain fertility of Andisol soil and yield of hot pepper.
Pertumbuhan, Hasil, dan Kelayakan Finansial Penggunaan Mulsa dan Pupuk Buatan pada Usahatani Cabai Merah di Luar Musim Soetiarso, Thomas Agoes; Ameriana, Mieke; Prabaningrum, Laksminiwati; Sumarni, Nani
Jurnal Hortikultura Vol 16, No 1 (2006): Maret 2006
Publisher : Indonesian Center for Horticulture Research and Development

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21082/jhort.v16n1.2006.p%p

Abstract

Penelitian ini bertujuan untuk mengkaji pertumbuhan, hasil, dan kelayakan finansial penggunaan mulsa dan pupuk buatan pada usahatani cabai merah di luar musim. Percobaan dilaksanakan di Kebun Percobaan Margahayu, Balai Penelitian Tanaman Sayuran Lembang, Bandung, Jawa Barat (±1.250 m dpl) pada musim hujan (Oktober 1999 – Juli 2000). Rancangan percobaan menggunakan petak terpisah. Mulsa sebagai petak utama dan sebagai anak petak adalah dosis pemupukan berimbang, serta ulangan 3 kali. Hasil penelitian menunjukkan bahwa, tidak terjadi interaksi yang nyata antara mulsa plastik hitam perak dan dosis pupuk (NPK) terhadap pertumbuhan dan hasil cabai. Secara independen, penggunaan mulsa plastik hitam perak dapat meningkatkan jumlah buah sehat per tanaman, bobot buah sehat per tanaman, dan bobot buah sehat per petak secara nyata. Penggunaan mulsa plastik hitam perak juga dapat menekan serangan Thrips, namun tidak berpengaruh terhadap kerusakan akibat serangan ulat grayak, Spodoptera litura. Penggunaan ketiga dosis pupuk (NPK) yang diuji tidak memberikan perbedaan yang nyata terhadap jumlah buah sehat per tanaman, bobot buah sehat per tanaman, bobot buah sehat per petak, dan tidak berpengaruh terhadap kerusakan tanaman cabai oleh Thrips dan S. litura. Secara teknis penggunaan mulsa plastik hitam perak dan dosis pupuk (150 kg N/ha + 150 kg P2O5/ha + 150 kg K2O/ha) memberikan hasil produksi cabai yang tinggi (147,36 kg per 220 m2) dan efisien dari segi penggunaan pupuk. Secara ekonomis hasil analisis anggaran parsial juga menunjukkan bahwa perlakuan tersebut merupakan perlakuan yang paling menguntungkan, ditunjukkan oleh tingkat pengembalian marjinalnya paling tinggi (557,51%). Hasil penelitian ini dapat digunakan sebagai teknologi alternatif untuk usahatani cabai merah di luar musim.The objectives of this experiment were to assess the growth, yield, and financial feasibility of the use of mulch and inorganic fertilizer on hot pepper off-season cultivation. The experiment was conducted in Margahayu Experimental Garden, Indonesian Vegetable Research Institute, Lembang, Bandung, West Jawa (± 1,250 m asl) by using split plot design. Mulch was designed as main plot, while balanced-fertilization was arranged as subplot. Each combination was repeated 3 times. Results indicated that there was no significant interaction between the use of black-silver plastic mulch and (NPK) fertilizer dosages. Independently, the use of black-silver plastic mulch could significantly increase the number and weight of healthy fruits per plant, and the weight of healthy fruits per plot. The use of black-silver plastic mulch could also suppress the infestation by Thrips, but unable to prevent yield loss caused by Spodoptera litura. The three dosage levels of (NPK) fertilizer did not show any significant effects to the number and weight of healthy fruits per plant, and the weight of healthy fruits per plot. Furthermore, these treatments also did not show any relationships with yield loss caused by Thrips and S. litura. Technically, the use of plastic mulch and fertilizer (150 kg N/ha + 150 kg P2O5/ha + 150 kg K2O/ha) provided a relatively high yield (147.36 kg per 220 m2) and indicated high efficiency of fertilizer use. Meanwhile, partial budget analysis also showed that such treatment provided the highest profit as indicated by highest of marginal return (557.51%). It suggests that this technological component may be used as an alternative agronomic practices in hot pepper off-season cultivation.
Pengaruh Cara Pengolahan Tanah dan Tanaman Kacang-kacangan sebagai Tanaman Penutup Tanah terhadap Kesuburan Tanah dan Hasil Kubis di Dataran Tinggi Rosliani, Rini; Sumarni, Nani; Sulastrini, Ineu
Jurnal Hortikultura Vol 20, No 1 (2010): Maret 2010
Publisher : Indonesian Center for Horticulture Research and Development

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21082/jhort.v20n1.2010.p%p

Abstract

ABSTRAK.  Kubis umumnya dibudidayakan secara intensif di dataran tinggi.  Penanaman kubis secara terus menerus menyebabkan terjadinya penurunan produktivitas lahan dan tanaman.  Untuk mempertahankan keberlanjutan produksi, maka budidaya sayuran harus dilakukan dengan cara yang dapat mengurangi terjadinya penurunan produktivitas lahan.  Percobaan dilaksanakan di dataran tinggi Pangalengan, mulai bulan Agustus sampai Desember 2005.  Tujuan percobaan adalah untuk mengetahui pengaruh cara pengolahan tanah dan penggunaan tanaman kacang-kacangan sebagai tanaman penutup tanah terhadap kesuburan tanah serta hasil tanaman kubis di dataran tinggi.  Percobaan dilakukan menggunakan rancangan petak terpisah dengan empat ulangan. Perlakuan meliputi cara pengolahan tanah (minimum/barisan dan konvensional) sebagai petak utama dan penanaman kubis dengan tanaman kacang-kacangan (kacang buncis tegak, kacang merah, dan kacang tanah) sebagai penutup tanah dan mulsa plastik hitam (kontrol) sebagai anak petak. Hasil percobaan menunjukkan pengolahan tanah minimum/barisan mempunyai sifat kimia dan fisik  tanah cenderung tidak berbeda nyata dengan pengolahan tanah konvensional. Tanaman penutup tanah dari jenis tanaman kacang-kacangan mempunyai residu hara (C organik dan P total tanah) dan populasi mikroba tanah serta pertumbuhan dan hasil kubis yang lebih baik daripada penggunaan mulsa plastik, meskipun untuk fisik tanah tidak ada perbedaan.  Jadi, tanaman kacang-kacangan sebagai tanaman penutup tanah yang ditumpangsarikan dengan tanaman kubis dapat digunakan untuk memperbaiki kesuburan tanah dan hasil tanaman kubis.  Pengolahan tanah minimum dan penggunaan tanaman kacang-kacangan yang ditumpangsarikan pada tanaman kubis merupakan cara pengelolaan lahan dan tanaman yang efisien untuk mempertahankan produktivitas lahan dan tanaman kubis.ABSTRACT.  Rosliani, R., N. Sumarni, and I. Sulastrini. 2010. The Effect of Tillage Methods and Legumes as  Cover Crops on Soil Fertility and Yield of Cabbage on Highland. Generally vegetable crops such as cabbage is cultivated intensively on the highland area.  Cultivating vegetable crops continuously all year round can cause decreasing crop and soil productivity. To maintain sustainable production, therefore, vegetable cultivation practices should be done in a way that reduce land degradation. The experiment was conducted at farmer‘s field, Pangalengan from August to December 2005. The objective of the experiment was to find out the effect of tillage method and legumes cover crop to improve soil fertility and yield of cabbage on highland. A split plot design with four replicates was used.  The main plot was tillage method, i.e. minimum (strip) tillage and conventional tillage.  While the subplot was legumes cover crops, i.e stringbean, redbean, and plastic mulch as control. The results showed that minimum tillage did not significantly different to conventional tillage on soil chemical and physical properties, growth, and yield of cabbage.  The cover crops of  leguminose had better nutrient residual (C organic and P soil), population of soil microbial, growth, and yield of cabbage than application of plastic mulch, but did not significantly different on soil physics. Therefore, legumes cover crops could be used for improving soil fertility and yield of cabbage. Minimum tillage and application of  leguminose multiplecrop on cabbage was the efficient methods of crop and soil management  for maintaining crop and land productivity of cabbage in the highland.
EVALUASI KINERJA KEHUMASAN DI BIDANG KEPEGAWAIAN Mulyana, Harry; Ekawati, Yulia; Sumarni, Nani; Muizu, Wa Ode Zusnita
Jurnal Ekonomi dan Bisnis Vol 15, No 1 (2019): Edisi April 2019
Publisher : Jurnal Ekonomi dan Bisnis Terapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jebt.v15i1.518

Abstract

Penelitian ini bertujuan untuk mengetahui kondisi kinerja tenaga kependidikan pada bidang kehumasan pada Fakultas Ekonomi dan Bisnis Universitas Padjadjaran, dan untuk mengetahui kinerja kehumasan tenaga kependidikan dalam pengembangan Fakultas Ekonomi dan Bisnis Universitas Padjadjaran, serta peran kehumasan di bidang kepegawaian dalam membangun Fakultas Ekonomi dan Bisnis Universitas Padjadjaran. Metode penelitian ini menggunakan metode survei dengan cara pengumpulan data yang bersifat menjelaskan hubungan kausal dan juga pengujian hipotesis. Teknik pengumpulan data yaitu dengan menggunakan kuesioner untuk mengumpulkan data terhadap 61 responden dari para tenaga kependidikan Fakultas Ekonomi dan Bisnis Universitas Padjadjaran. Hasil penelitian menunjukkan bahwa (1) Evaluasi kinerja tenaga kependidikan kehumasan sudah pada kategori baik dalam pengembangan Fakultas Ekonomi dan Bisnis Universitas Padjadjaran (2) Peran kehumasan di bidang kepegawaian sudah pada kategori baik dalam membangun Fakultas Ekonomi dan Bisnis Universitas Padjadjaran.
Pengaruh Pengetahuan Akuntansi dan Keterampilan Akuntansi Terhadap Pengelolaan Keuangan Masjid di Kabupaten Kuningan Hamzah, Amir; Rahmawati, Teti; Rahmasari, Sani; Sumarni, Nani
Islamic Economics, Finance, and Banking Review Vol. 4 No. 1 (2024): June
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/iefbr.v3i1.10669

Abstract

This study aims to explore the impact of accounting knowledge and skills of Mosque Prosperity Council (DKM) administrators on mosque financial management. The research employs a descriptive and verificative method with a quantitative approach, involving 152 respondents from 76 mosques in Kuningan Regency. Data analysis was conducted using Structural Equation Modelling (SEM) based on Partial Least Squares (PLS). The results show that accounting knowledge and skills have a significant positive effect on mosque financial management. Good accounting knowledge enables DKM administrators to accurately record and report financial transactions, and to plan budgets effectively. Accounting skills help in preparing clear and systematic financial reports, monitoring cash flows, and ensuring compliance with financial regulations and audits. Professional and transparent financial management enhances the trust of congregants and donors and strengthens relationships with all stakeholders. This study recommends enhancing the capacity of DKM administrators through continuous accounting training and the use of technology to support more effective and accountable mosque financial management.
Altruism, Self-Efficacy, Self-Actualization, and Their Effect on Employee Performance Pratama, Salsa Wulandari; Sumarni, Nani; Hardjowikarto, Dharliana; Sulistiyowati, Lisa Harry
International Journal of Business, Economics, and Social Development Vol 5, No 3 (2024)
Publisher : Research Collaboration Community (RCC)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijbesd.v5i3.631

Abstract

The aim of this research was to investigate how altruism, self-efficacy, and self-actualization influence the performance of employees at BPR Kuningan Bank. This research uses a numerical technique and primary data collection through a Likert scale questionnaire distributed to employees of BPR Kuningan Bank through Google Form, the sample of this research was 85.  Secondary data comes from official sources such as journals and books. This research is explanatory research that tests previously designed hypotheses or known as causality research and describes how research variables relate to one another. The outcomes indicated that self-efficacy favorablely and remarkablely influences employee performance, as evidenced by the t-value test outcomes. The computed t-value of 5,355 surpasses the critical t-value of 1,990, indicating a strong impact. Self-actualization demonstrates a favorable and remarkable influence on employee performance, as indicated by the statistical analysis of the t-value test, where the computed t-value of 4,209 exceeds the critical t-value of 1,990. However, altruism does not exhibit a favorable impact on employee performance, evidenced by the error rate (sig) of 0,136, which surpasses the threshold of 0,05. The combined effect of Altruism, Self-Efficacy, Self-Actualization on Employee Performance significance value in the anova table for the effect of X1, X2, X3 simultaneously / together on Y is 0,000 <0,05 and the value of F count 50,010> F table 2,716 so it can be concluded that H4 is accepted which means X1, X2, X3 have an effect on Y simultaneously.
MODERATING ROLE OF BUSINESS AGE IN SMES’ COMPLIANCE WITH SAK ETAP FINANCIAL REPORTING Hamzah, Amir; Suhendar, Dadang; Rahmasari, Sani; Sumarni, Nani
Indonesian Journal Of Business And Economics Vol. 7 No. 2 (2024)
Publisher : Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/ijbe.v7i2.10933

Abstract

This study aims to analyze the factors influencing financial reporting in fashion SMEs in Kuningan Regency in relation to the application of SAK ETAP standards, with business age as a moderating variable. The research uses a quantitative approach with Partial Least Squares Structural Equation Modeling (SmartPLS), which enables the examination of relationships between variables as well as the moderation of business age. The sample consists of 120 respondents, who are owners or managers of fashion SMEs that have been operating for more than one year and have basic accounting knowledge. The results show that accounting understanding has a significant effect on financial reporting, while owner’s bookkeeping skills and business age do not have a significant direct impact. However, business age strengthens the effect of accounting understanding on financial reporting, indicating that the experience and stability of older businesses enhance the application of accounting principles. These findings provide insights for the development of policies and training programs to improve SMEs' compliance with financial reporting standards.Keywords: financial reporting, accounting understanding, owner’s bookkeeping skills, business age, SAK ETAP
PEMANFAATAN DIGITAL MARKETING DALAM PEMASARAN ABON IKAN PADA KOPERASI MUKTI BAHARI SEJAHTERA GARUT Caesar, Muhamad Ridwan; Sumarni, Nani; Ramadan, Fajar; Aliece Tya, Cintya Dewi; Nurhikmat, Asep; Saputra, Komara; Risuna, Irham; Febriyanti, Meri Febi; Mustofa, Cecep; Maulana, Azis
Jurnal Pengabdian Kepada Masyarakat Babakti Vol 3, No 2 (2023)
Publisher : Universitas Al Ghifari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53675/babakti.v3i2.1009

Abstract

Pemasaran merupakan hal penting dalam memperkenalkan produk kepada masyarakat luas. Jika pemasaran suatu produk ini kurang maksimal maka mempengaruhi terhadap pemasaran bahkan sampai gulung tikar. Hal tersebut dialami oleh Koperasi nelayan yang ada di Desa Karangwangi Kecamatan Mekarmukti Kabupaten garut. Koperasi nelayan ini membuat produk olahan ikan namun sangat disayangkan dalam proses pemasaran yang dilakukan kurang baik sehingga membuat koperasi nelayan ini hampir tidak beroperasi dalam pengelolaan abon ikan. Dengan adanya permasalahan tersebut Kelompok 21 KKN MBKM ini berinovasi untuk memperluas pemasaran olahan abon ikan dengan memanfaatkan kemajuan teknologi atau digital marketing. Kemajuan teknologi saat ini sangat membantu dalam pengenalan produk atau promosi karena semua manusia pasti menggunakan dan memanfaatkan adanya teknologi. Dengan adanya teknologi ini dapat memperluas jaringan dan koneksi hingga keberbagai Negara. Kelompok 21 KKN MBKM ini memanfaatkan teknologi seperti pemasaran digital melalui E-Commerce dan media sosial untuk memperluas pemasaran olahan abon ikan. Metode yang digunakan yaitu dengan mengadakan seminar dan memberikan pemahaman kepada koperasi nelayan ini dalam pemasaran digital.  Hasil dari kelompok 21 KKN MBKM ini yaitu pembaharuan kemasan dan pemasaran melalui shopee, instagram dan tiktok. Dengan adanya inovasi baru tersebut diharapkan koperasi nelayan ini dapat mengembangkan kembali usahanya terutama dalam pengelolaan abon ikan.
Co-Authors - Suwandi A Hidayat Aang Hidayat Aliece Tya, Cintya Dewi Amir Hamzah Amir Hamzah asep nurhikmat Astuti, Rasita Widya Ati Srie Duriat Aziz Azirin Asandhi Caesar, Muhamad Ridwan Ekawati, Yulia Eti Sumiati Etty Sumiati Ety Sumiati Febriyanti, Meri Febi Hardjowikarto, Dharliana Ineu Sulastrini Laksminiwati Prabaningrum Maulana, Azis Mieke Ameriana Mulyana, Harry Mumpuni, Sesya Dias Mustofa, Cecep Nunung Nurtika Pratama, Salsa Wulandari Rahmasari, Sani Ramadan, Fajar Rini Rosliani Risuna, Irham Rofik Sinung Basuki Saputra, Komara Sri Rahayu Suhendar, Dadang Sulistiyowati, Lisa Harry Thomas Agoes Soetiarso Wa Ode Zusnita Muizu Yusdar Hilman