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All Journal Jurnal Akuakultur Indonesia Jurnal Perikanan dan Kelautan Acta Aquatica: Aquatic Sciences Journal Jurnal Biologi Tropis Jurnal Akuakultur Sungai dan Danau Jurnal Intek Akuakultur Journal of Aquaculture and Fish Health Leuit : Journal of Local Food Security Jurnal Abmas Negeri (JAGRI) Agrikan: Jurnal Agribisnis Perikanan Journal of Artificial Intelligence and Digital Business Journal of Islamic Digital Economics and Management Arwana: Jurnal Ilmiah Program Studi Perairan
Dodi Hermawan
Jurusan Ilmu Perikanan, Fakultas Pertanian, Universitas Sultan Ageng Tirtayasa
Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Environmental Science Immunology & microbiology Materials Science & Nanotechnology Other

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Evaluation of Growth Performance in Sinyonya Carp (Cyprinus carpio L.) Fed with varying inclusion levels of Indigofera Agung, Lukman Anugrah; Hermawan, Dodi; Massie, Rudy Taufik Putra
Jurnal Biologi Tropis Vol. 24 No. 4 (2024): Oktober - Desember
Publisher : Biology Education Study Program, Faculty of Teacher Training and Education, University of Mataram, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jbt.v24i4.7488

Abstract

Carp is a valuable freshwater fish that thrives in various temperatures and water conditions, making it suitable for cultivation in diverse regions to satisfy community needs for animal protein. However, one of the primary challenges in carp farming is the high cost of commercial feed, which can contribute up to 91.2% of total production expenses. Thus, identifying affordable alternative protein sources is essential. Indigofera zollingeriana, a protein- and amino acid-rich plant, shows potential as an alternative to traditional feed ingredients like soybean meal. This study examines the effectiveness of using Indigofera as a feed ingredient for Sinyonya carp (Cyprinus carpio). The research applied a Completely Randomized Design with 5 treatment groups, each with varying Indigofera zollingeriana concentrations: TDI 0, TDI 25, TDI 50, TDI 75, and TDI 100. Findings revealed that Indigofera-based feed significantly boosted absolute growth and daily growth rate of the fish, although it did not influence feed efficiency or survival rate. The optimal concentration was determined to be TDI 75, or 75% Indigofera. Water quality remained favorable for the fish throughout the study.
Analysis of microplastic content in milkfish (Chanos chanos) in the Domas Village aquaculture pond, Pontang District, Serang Regency, Banten Province Safina, Salsabila Alya; Hermawan, Dodi; Aryani, Desy
Acta Aquatica: Aquatic Sciences Journal Acta Aquatica, Vol. 12: No. 2 (August, 2025)
Publisher : Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/aa.v12i2.15717

Abstract

This research was conducted in Domas Village, Pontang District, Serang Regency, Banten Province, which is a milkfish farming pond. The purpose of this study was to analyze the abundance of microplastic particles in milkfish, identify the characteristics of microplastic particles in milkfish and identify the types of polymers that make up microplastics. This study aims to provide information about microplastics in milkfish in Domas Village which can be used as a development of science about microplastic pollution. The methods used in sampling are purposive sampling and descriptive analysis in identifying microplastics. The results showed that milkfish samples, sediment and water had been contaminated with microplastics of fiber, film and fragments with different abundances at each station. The highest abundance of microplastics in meat organs had a value of 14 particles/ind of film type at station 2, the highest abundance in water came from film type with a value of 5 particles/ml, and the highest abundance in sediment came from film type with a value of 6 particles/g. The results of the FTIR test conducted showed that there were 2 types of polymers, namely polycarbonate (PC) and acrylonitrile butadiene styrene (ABS). Keywords: FTIR; Microplastic; Milkfish
IMPLEMENTASI PENERAPAN PSAK 22 SESUDAH ADANYA KOVERGENSI IFRS PADA LAPORAN KEUANGAN PERUSAHAAN DI INDONESIA Dodi Hermawan; Novita Lorenza Widya; Syifa Risti Ramadhan; Rinny Meidiyustiani
Bridging Journal of Islamic Digital Economics and Management Vol. 2 No. 1 (2024): Agustus-November
Publisher : Al-Shobar Publisher, Yayasan Islam Al-Shobar Rawaurip

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Dalam persaingan bisnis, banyak perusahaan yang tampak berdiri sendiri, padahal sebenarnya merupakan gabungan dari beberapa perusahaan yang berbeda. Sebagian dari mereka melakukan kombinasi bisnis seperti merger, akuisisi, dan konsolidasi. Tinjauan ini bertujuan untuk meninjau penelitian sebelumnya tentang pergeseran perlakuan akuntansi untuk kombinasi bisnis, bergerak dari pendekatan yang bervariasi menuju pendekatan yang terstandarisasi oleh PSAK 22 yang merupakan sudah dikonvergensi dengan IFRS. Penelitian ini juga menganalisis lebih dalam mengenai bagimana implementasi penerapan PSAK 22 tentang kombinasi bisnis dalam konteks konvergensi IFRS diterapkan oleh berbagai perusahaan di Indonesia. Penelitian ini menggunakan metode kuantitatif dengan fokus pada tinjauan literatur. Hasilnya menunjukkan belum semua perusahaan mengimplementasikan PSAK 22 terbaru ini dikarenakan sulitnya pengukuran nilai wajar goodwill, kurangnya pengetahuan akademisi akuntansi, sekaligus perbedaan praktik perusahaan diberagam sektor memicu beberapa perusahaan masih belum menerapkan PSAK ini.
Pengaruh Tax Avoidance, Audit Quality, Asset Growth dan Company Size terhadap Firm Value (Studi Empiris pada Perusahaan Subsektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2020–2024) Hermawan, Dodi; Andini, Prita
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.6561

Abstract

Penelitian ini bertujuan untuk menganalisis secara empiris pengaruh Penghindaran Pajak, Kualitas Audit, Pertumbuhan Aset, dan Ukuran Perusahaan terhadap Nilai Perusahaan pada perusahaan subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020–2024. Studi ini dilatarbelakangi oleh pentingnya nilai perusahaan sebagai cerminan kinerja dan daya tarik investasi di tengah persaingan industri yang semakin ketat serta dinamika kondisi ekonomi pascapandemi. Penelitian menggunakan metode kuantitatif dengan pendekatan asosiatif, memanfaatkan data sekunder yang bersumber dari laporan keuangan tahunan yang dipublikasikan di situs resmi BEI dan masing-masing perusahaan. Populasi penelitian mencakup 95 perusahaan subsektor makanan dan minuman, dengan teknik purposive sampling sehingga diperoleh 53 perusahaan yang memenuhi kriteria sampel. Analisis data dilakukan menggunakan regresi linier berganda dengan bantuan perangkat lunak SPSS versi 22 setelah melalui uji asumsi klasik. Hasil penelitian menunjukkan bahwa Penghindaran Pajak yang diukur dengan Tingkat Pajak Efektif (ETR) berpengaruh positif signifikan terhadap Nilai Perusahaan, mengindikasikan bahwa strategi efisiensi pajak dapat meningkatkan nilai pasar. Sebaliknya, Kualitas Audit yang diproksikan dengan jenis Kantor Akuntan Publik tidak berpengaruh signifikan, sementara Pertumbuhan Aset dan Ukuran Perusahaan berpengaruh negatif signifikan terhadap Nilai Perusahaan. Temuan ini diharapkan dapat menjadi pertimbangan bagi manajemen, investor, dan pembuat kebijakan dalam pengambilan keputusan serta pengembangan strategi keuangan dan tata kelola perusahaan yang lebih efektif di masa mendatang berkelanjutan.
Identification of microplastics content in milkfish (Chanos chanos), water and sediment in ponds in Muncung Village, Kronjo District Muhammad Figo Azuri; Dodi Hermawan; Desy Aryani
Arwana: Jurnal Ilmiah Program Studi Perairan Vol 6 No 1: May 2024
Publisher : Program Studi Akuakultur, Fakultas Pertanian, Universitas Almuslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51179/jipsbp.v6i1.2477

Abstract

Plastic is a product that is currently popular among people, but over time plastic can be dangerous for the environment. Plastic can degrade into smaller particles known as microplastics. Microplastics in waters can harm aquatic biota such as fish. The size of microplastics is so small that it easily enters the fish's body, settles in the digestive tract and affects the fish's life cycle. Apart from biota, microplastics also pollute water and sediment. The aim of this research is to determine the abundance of microplastics and identify the characteristics of microplastics in milkfish in ponds in Muncung Village. The method used is take fish from ponds at 6 stations along with water and sediment. The fish were dissected and the digestive organs and flesh were removed, while the water and sediment were treated with NaCl. The microplastics found will be tested by FTIR to determine the polymer. The results of the observations showed that there were 3 types of microplastics, namely fragments, fibers and films. The highest abundance in organs was in the intestine, while microplastics were also found in water and sediment. FTIR test results show 6 plastic polymers in milkfish, namely ABS, latex, PVC, PP, EVA and nitrile. Keywords: Microplastics, milkfish, FTIR, Muncung Village
Identification of microplastics in milkfish (Chanos chanos) in tradisional ponds in Pedaleman Village, Serang Regency Nadifa Aulia Nur Ramadhanti; Dodi Hermawan; Desy Aryani
Arwana: Jurnal Ilmiah Program Studi Perairan Vol 6 No 1: May 2024
Publisher : Program Studi Akuakultur, Fakultas Pertanian, Universitas Almuslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51179/jipsbp.v6i1.2525

Abstract

The entry of microplastic waste into pond waters come from household and fishing activities. This study aims to identify the presence of microplastics in milkfish in the Pedaleman Village pond by considering the type, color, and size of microplastics and to determine the polymers structure found in the digestive tract of milkfish. A total of 24 samples were collected directly from the pond in March to April 2023. The fish were measured for length (cm) and weight (g), and then dissected to remove the organs including digestive tract and muscle. The organs were then destroyed and microplastics were identified using microscope stereo. The fish organs were destroyed using 10% KOH after wet weight was measured. The sample were incubated for 24 hours until the organic matter was destroyed. Then, filtered using Whattman 42 paper and dried in an oven. The types of microplastics found in milkfish were fibers, films, and fragments. Fragment were the most abundant type of microplastics, followed by fiber and film. The fiber had a variety of colors, while the fragments are only found in black. The types of microplastic polymers found in milkfish intestines were polyethylene (PE), polytetrafluoroethylene (PTPE), Polymethyl methacrylate (PMMA), and nylon.
Co-Authors Achmad Noerkhaerin Putra Adi Sucipto, Adi Adi Susanto Alansar, Toufik Andi Apriany Fatmawaty, Andi Apriany Andini, Prita Arif Rahman Aryani, Desy Aulia Yuaninda Awaludin, Syabilla Alaika Azuri, Muhammad Figo DEDI JUSADI Efrizal, Riky Fadhila, Ridwan Faisal, Ibnu Ferina Gestiany Firmansyah, Taufiq Gugum Gumilar Hendrawan Syafrie Herjayanto, Muh. Hery Sutrawan Nurdin, Hery Sutrawan Indah Juwita Sari Julie Ekasari Khalifa, Muta Ali Komariyah, Dedeh Kukuh Nirmala Kurniawan, Riky Lukman Anugrah Agung Mas Bayu Syamsunarno Mas Bayu Syamsunarno Mas Bayu Syamsunarno Mas Bayu Syamsunarno, Mas Bayu Massie, Rudy Taufik Putra Mohamad Ana Syabana MUHAMMAD AGUS SUPRAYUDI Muhammad Figo Azuri Munandar, Aris Munandar, Erik Mustahal Mustahal Mustahal Mustahal Mustahal Mustahal Nadifa Aulia Nur Ramadhanti Novita Lorenza Widya Nuniek Hermita Ramadhanti, Nadifa Aulia Nur Reza Mustika Rinda Ismalasari Rinny Meidiyustiani Roidelindho, Kiki Safina, Salsabila Alya Saifullah Saifullah Saifullah, Saifullah Sakinah Haryati Solahudin, Edo Ahmad Sulistyono, Bakti Syah Banten Anarki Syamsul Fajri Hidayat Syifa Risti Ramadhan Tarigan, Immanuel Wahyudin, Haeru Yunizar Bagus Dewanto