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All Journal Jurnal Akuakultur Indonesia Saintek Perikanan : Indonesian Journal of Fisheries Science and Technology Jurnal Al Bayan: Jurnal Jurusan Pendidikan Bahasa Arab TA'DIBUNA: Jurnal Pendidikan Agama Islam Jurnal Penelitian Sains Omni-Akuatika BIOEDUKASI Ilmu Budaya: Jurnal Bahasa, Sastra, Seni, dan Budaya al-Afkar, Journal For Islamic Studies Edukasi Islami: Jurnal Pendidikan Islam Sains Akuakultur Tropis : Indonesian Journal of Tropical Aquaculture Khatulistiwa: Journal of Islamic Studies Journal of Aquaculture Science Jurnal Riset Kesehatan Poltekkes Depkes Bandung Ibtida'i : Jurnal Kependidikan Dasar JPP Jurnal Kesehatan Poltekkes Palembang Indonesian Journal of Clinical Pathology and Medical Laboratory (IJCPML) Muhadasah : Jurnal Pendidikan Bahasa Arab Lugawiyyat Transekonomika : Akuntansi, Bisnis dan Keuangan Loghat Arabi: Jurnal Bahasa Arab & Pendidikan Bahasa Arab JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Jurnal Locus Penelitian dan Pengabdian Jurnal Sintesis: Penelitian Sains, Terapan dan Analisisnya Journal of Comprehensive Science JMLS: Journal of Medical Laboratory and Science Ihsanika : Jurnal Pendidikan Agama Islam Jurnal Kesehatan Siliwangi Jurnal Pelayanan dan Pengabdian Kesehatan untuk Masyarakat Journal of Language Intelligence and Culture Jurnal Multidisiplin Indonesia Depik Jurnal Ilmu-Ilmu Perairan, Pesisir, dan Perikanan Kasyafa: Jurnal Pendidikan Agama Islam Classroom: Journal of Islamic Education Al-Irfan: Journal Of Arabic Literature and Islamic Studies Al-Iffah: Journal of Islamic Sciences Research
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ANALISIS PENERAPAN ACTIVITY BASED COSTING DAN TARGET COSTING DALAM MENINGKATKAN LABA DENGAN JUST IN TIME SEBAGAI VARIABEL MODERATING PADA BERKAH JAYA MANDIRI SURABAYA Nurhayati, Dewi; Abiantoro, Bayu; Laisoka, Duvan Samudra; Fiorentino, Kevin; Riyadi, Slamet; Pandin, Maria Yovita R
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 4 (2024): July 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i4.694

Abstract

In the era of globalization with rapid advances in information technology, various lines of manufacturing industry, both old and new, are increasingly developing. The business environment continues to change and develop. This research aims to see the influence of Activity Based Costing on profits, see the influence of Target Costing on profits partially, the influence of profits on Just In Time (JIT) partially, and see the influence of Activity Based Costing, Target Costing, on profits with Just In Time as a moderating variable at Berkah Mandiri Jaya, Surabaya. This research uses quantitative methods with statistical analysis to process data in the form of numbers. The findings discover that the application of the Activity Based Costing method can increase company profits. This is because the method provides accurate cost information and enables precise pricing for each product.
The Effect of Ketapang Leaf Extract (Terminalia catappa) For Soaking Gouramy Fish Eggs (Osphronemus gouramy) on Hatching Rate and Survival Rate Mukhtar, Wildan Rasyid; Hastuti, Sri; Nurhayati, Dewi
Journal Omni-Akuatika Vol 21, No 2 (2025): Omni-Akuatika November (Inpress)
Publisher : Fisheries and Marine Science Faculty - Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20884/1.oa.2025.21.2.1133

Abstract

The problem that often occurs in the process of hatching gourami fish eggs is the low egg hatching rate due to fungal attacks. One way to overcome this is by soaking eggs with ketapang leaf extract as an ingredient that has an antifungal effect. This research aims to determine the effect of soaking gouramy eggs (Osphronemus gouramy) in ketapang leaf extract at different doses on the hatching rate. The research was conducted using a completely randomized design (CRD) with 4 treatments and 3 replications. Treatment A uses 0 g/L ketapang leaf extract, treatment B 1 g/L, treatment C 2 g/L, treatment D 3 g/L. The parameters observed in this study were: egg hatchability, larval survival, prevalence of fungi in eggs and water quality parameters of egg hatching and larval rearing media (temperature and pH). The results showed that soaking eggs with ketapang leaf extract had a significant effect (P<0.05) on egg hatchability, fungal prevalence and survival rate. The highest hatching rate value was on treatment C at 88.33±2.08%, followed by treatment D at 84.67±4.51%, treatment B at 78.67±5.13%, and treatment A at 73.67±3.51%. The lowest prevalence value of the fungus that attacks the eggs was in treatments C and D is 10.00±3.51% and 10.67±3.61%, followed by treatment B at 15.00±1.00%, and treatment A at 24.67±4.73%. The highest larval survival value was in treatment C with 81.20±0.74%, followed by treatment D at 79.13±1.93%, treatment B at 75.26±5.81%, treatment A 66.97±3.00%. Water quality for temperatures ranges from 23-28 oC and pH ranges from 6.7-7.5.
Co-Authors Abiantoro, Bayu Achmad Yanu Aliffianto Aditia, Encep Yana Afifah, Dzuryati Alfabetian Harjuno Condro Haditomo Angga Rizki Ahmadi Anjar Dwi Astuti, Anjar Dwi Arto Yuwono Asep Dermawan Astri Sutisnawati Atika, Dwi Azhiima, Amadda Fadhila Azizah, Latifah Nur Reza Desrina Desrina Diana Rachmawati Dicky Harwanto Dinamella Wahjuningrum Endrique Putri, Salmanda Evin, Evin Fiorentino, Kevin Hasna, Salma Khoironnida Hikam, Muhamad Ida Parwati Iis Kurniati Ileandea, Brigita Vania Imam Nuraryo Jekti Prihatin Kafila, Kafila Khoirul Abror, Yogi Kirom, Abdul Kurnaeni, Nani Laisoka, Duvan Samudra Luthfatul Qibtiyah Luthfi Hamdani Maula Malik, Aryha Reveza Megawati - Merdekawati, Fusvita Moh. Wardi Muflih, Farid Amriza Mukhtar, Wildan Rasyid Mulia, Yuliansyah Sundara Noviar, Ganjar Nuria Usman Nurjanah, Fitri Pandin, Maria Yovita R Putri, Didha Andini Retnaningsih, Nur Alifah Rinaldi, Sonny Feisal Rismaya Khaerunnisa Riyani , Ani Riyani, Ani rohayati rohayati Samsuni, Samsuni Sarjito - Singgih Daru Kuncara Siti Mujanah Siti Nurfaizah Siti Nurhaliza Slamet Budi Prayitno Slamet Riyadi Sokry, Bander Badri Mohammad Sri Dewi Ayu Al Farina Sri Hastuti St. Nor Fadlilah Sumiati Sumiati Sunardi, Agus Surahmat, Erik Suryaningtyas, Indyaswan Tegar Susanti, Fajar Tiene Rostini, Tiene Tita Nurul Aulia Dewi Titin Hartini Triwulandari, Atita Tuti Sumiati, Tuti Wachju Subchan Wahab Wahab Wahab Wahab Wardhani, Ishana Sanjaya WIDANARNI WIDANARNI Wulan dari Yoga Romi Anggara Zanuba, Haifanisya Zahra