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All Journal Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Animal Production
Desinta Wulandari
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Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Social Sciences Veterinary

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Allele Diversity of Diiti Cattle Using Microsatellite Loci Dako, Safriyanto; Nibras Karnain Laya; Syahruddin Syahruddin; Ari Ardiantoro; Desinta Wulandari; Suyadi suyadi
ANIMAL PRODUCTION Vol. 27 No. 2 (2025)
Publisher : Faculty of Animal Science, Jenderal Soedirman University in associate with the Animal Scientist Society of Indonesia (ISPI) and the Indonesian Association of Nutrition and Feed Science (AINI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20884/1.jap.2025.27.2.237

Abstract

Diiti cattle or Gorontalo local cattle were cattle that have the same exterior characteristics like Bali and PO cattle. To provide information regarding the unknown state of Diiti cattle, allele diversity was evaluated using ILSTS017, HEL13 and BM1818 microsatellite loci. A total of 117 Diti cattle from Gorontalo, Bonebolango and North Gorontalo were used in this study. Allele diversity analysis was generated using Cervus 3.0.7 version. All microsatellite loci were found to be highly polymorphic in the population. A total of 26 alleles were observed, which ranged from 6 in HEL13 and to 11 in ILSTS017. The mean of total alleles was found 6.667. The expected heterozygosity and observed heterozygosity values were 0.686, 0.610, 0.818 and 0.512, 0.351, 0.721 in ILSTS017, HEL13 and BM1818, respectively. Polymorphism Information Content (PIC) values were 0.540 for HEL13, 0.645 for ILSTS017 and 0.791 for BM1818. The result of this study would be used as basic information for development of unknown state of Diiti cattle as Gorontalo valuable genetic resources.
Evaluasi Efektivitas Sistem Semi Manual Dalam Penguatan Pengendalian Internal Dan Pencatatan Keuangan: Studi Kasus Pada PT Unggul Usaha Berdaya Desinta Wulandari; Tituk Diah Widajantie
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 18 No 2 (2025): Juli-Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58431/jumpa.v18i2.346

Abstract

This research aims to evaluate the effectiveness of the semi-manual accounting system in strengthening internal control and ensuring transaction accuracy during the transition from ISC ERP to SHAPE ERP at PT Unggul Usaha Berdaya. The study focuses on how hybrid systems serve as a bridge between technological change and organizational readiness, emphasizing internal control, risk mitigation, and data integrity. Using a qualitative case study method, data were obtained through interviews, observations, and documentation review. The results show that the semi-manual system enhances verification and data validation, maintains financial reliability, and functions as a preventive measure against information loss during system migration. Although it increases workload, it provides an additional control layer that strengthens accountability and audit trails. Theoretically, this research integrates the COSO internal control framework (2013) with ERP transition theory, offering new insights into hybrid control models for developing economies. Practically, it recommends structured SOP documentation, staff training, and automation readiness to ensure sustainable ERP implementation.
Co-Authors Ari Ardiantoro Nibras K. Laya Safriyanto Dako Suyadi Suyadi Syahruddin Syahruddin Tituk Diah Widajantie