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All Journal Jurnal Ilmiah Akuntansi dan Humanika Gema Agro
I Komang Sujana
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Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Social Sciences

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PENERAPAN SISTEM PENCATATAN KEUANGAN ASET BIOLOGIS BERDASARKAN SAK-EMKM PADA USAHA AYAM PETELUR (Studi Kasus Pada Ayodhya Farm Di Desa Sukawana, Kecamatan Kintamani, Kabupaten Bangli, Bali): (Studi Kasus pada Ayodhya Farm di Desa Sukawana, Kecamatan Kintamani, Kabupaten Bangli, Bali) I Komang Sujana; I Gede Agus Pertama Yudantara
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 2 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i2.43585

Abstract

This study aims to determine the application of the biological asset financial recording system based on SAK-EMKM in the laying hen’s business. This research was conducted at the " Ayodhya Farm " laying hens farm, Sukawana Village, Kintamani District, Bangli Regency, Bali. This study used qualitative research methods. The first data collection in this study was conducted through interviews with laying hens’ business owners and employees, the second was observation, and the last was documentation. The data analysis technique used in this research is data reduction, data display, and data verification. The results of this study are the first in terms of the recognition of biological assets and agricultural products produced, including having complied with the cues of making financial statements in accordance with PSAK 69 on Agriculture, the second in terms of measuring biological assets and agricultural products that have not been fully carried out, the third in terms of measurement of biological assets and agricultural products. In terms of presentation and disclosure, this business still uses simple reports. However, it is hoped that later it will be able to report in accordance with PSAK 69 and SAK-EMKM.
Pengaruh Zat Pengatur Tumbuh Atonik Dan Pupuk Bokasi Terhadap Pertumbuhan Dan Hasil Tanaman Tomat (Solanum lycopersicum L.) I Komang Sujana; Made Suarta; Ketut Agung Sudewa
GEMA AGRO Vol 29 No 1 (2024)
Publisher : Fakultas Pertanian, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/ga.29.1.9277.48-52

Abstract

This study aims to determine the interaction of Bokasi Fertilizer and Atonic Growth Regulators on the growth of tomato plants. This research was conducted in the greenhouse of the Faculty of Agriculture, Warmadewa University, JI. Ompong 24 Tanjung Bungkak, Denpasar with a height of 25 m above sea level. This research starts from August - October 2023. This experiment uses a factorial pattern Group Randomized Design (RAK) with two factors, namely: Factor I is atonic ZPT with 4 levels of concentration, namely: A0 = 0 cc 1-1, A1 = 1 cc 1-1, A2 = 2 cc 1-1, A3 = 3 cc 1-1, Factor II is bokashi fertilizer consisting of 4 concentrations, namely: B0= 0 tons / ha, B1 = 10 tons / ha, B2 = 20 tons / ha, B3 = 30 tons / ha, Thus there are 16 combination treatments, each of which is repeated 3x so that there are 48 experimental polybags. The treatment of atonic growth regulators 1 cc 1-1 tends to give the highest dry weight yield of 148.68 grams, which is not real from other treatments. The treatment of 30 tons / ha of bokasi fertilizer tends to produce the highest dry weight of 149.44 grams which is not real from other treatments. Bokasi fertilizer has a real effect (P<0.05) on the fruit diameter and no real effect (P>0.05) on other variables. The treatment of bokasi fertilizer of 30 tons / ha produces the highest fruit diameter of 3.49 cm which is not real with the treatment of fertilizer 0 tons / ha and 20 tons / ha with fruit diameters of 3.31 cm and 3.40 cm respectively, but differs markedly from the application of bokasi fertilizer of 10 tons / ha with a fruit diameter of 3.10 cm. Bocation fertilizer tends to show no real influence on the growth and yield of tomato plants which is likely due to goat manure bokashi fertilizer has not been absorbed by tomato plants optimally.
Co-Authors I Gede Agus Pertama Yudantara Ketut Agung Sudewa Made Suarta