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All Journal Jurnal Akuntansi Multiparadigma Biosaintifika: Journal of Biology & Biology Education
Daud, Dalila
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Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance

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Application of Rabbit Urine and Manure Based Fertilizer on the Growth of Arabica and Robusta Coffee Seedlings Prajanti, Sucihatiningsih Dian Wisika; Litaay, Christina; Widiatningrum, Talitha; Amelia, Dhea Rizky; Daud, Dalila
Biosaintifika: Journal of Biology & Biology Education Vol 15, No 3 (2023): December 2023
Publisher : Department of Biology, Faculty of Mathematics and Sciences, Semarang State University . Ro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/biosaintifika.v15i3.48027

Abstract

Coffee farming demands substantial amounts of fertilizer. Furthermore, the expensive cost of chemical fertilizers prompt coffee growers to seek alternative remedies. One emerging solution is the utilization of organic fertilizer. This study aims to assess the impact of organic fertilizer, specifically made from rabbit manure and urine, on the growth of Arabica and Robusta coffee seedlings. The experiment focused on the context of coffee cultivation in Temanggung Regency, comparing the effects with goat manure fertilizer. The method was initiated by producing organic fertilizer, encompassing rabbit manure, goat manure, and rabbit urine. Then, the fertilizer was applied to Arabica and Robusta seedlings. The research employs quantitative and descriptive analyses. Quantitative data encompasses the nutrient content of each fertilizer and soil, plant height, leaves number, and stem diameter. Descriptive analysis involves the overall performance evaluation. The application of rabbit manure and urine as fertilizers to Arabica and Robusta coffee seedlings yields positive outcomes, i.e. enhancing plant height, leaves number, and seedling diameter. Among the tested organic fertilizers, rabbit urine notably influenced the plant height, leaves number, and stem diameter of both seedlings. The performance of the rabbit urine treatment exhibited healthier attributes compared to those without any fertilizer, such as sturdy leaves and robust stems. Additionally, the root systems of the untreated plants appear less vigorous with sparser root hairs.
PRAKTIK AKUNTANSI UTANG-PIUTANG PADA TRADISI OTOK-OTOK Nurhalizah, Siti; Yuliana, Rita; Daud, Dalila
Jurnal Akuntansi Multiparadigma Vol 14, No 3 (2023): Jurnal Akuntansi Multiparadigma (Desember 2023 - April 2024)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2023.14.3.41

Abstract

Abstrak – Praktik Akuntansi Utang-Piutang pada Tradisi Otok-Otok Tujuan Utama - Penelitian ini bertujuan mendeskripsikan tradisi otok-otok pada masyarakat Madura dalam perspektif akuntansi utang-piutang.Metode - Penelitian ini menggunakan metode studi kasus. Informan penelitian ini adalah pelaku tradisi otok-otok.Temuan Utama - Terdapat transaksi dalam tradisi Otok-Otok dalam bentuk bhubuwen (piutang), mueng (piutang tambahan), dan ngompang (utang). Sistem pencatatan tradisional digunakan dalam bentuk buku jhelen, buku agung, nota sumbangan, dan statden. Beberapa nilai humanis termanifestasi dalam praktik akuntansi ini.Implikasi Teori dan Kebijakan - Penelitian ini menunjukkan solusi oleh masyarakat dalam memenuhi kebutuhan dengan menggunakan mekanisme yang sesuai dengan nilai budaya Madura. Selain itu, penelitian ini juga memberikan wacana baru dalam diskusi tentang transaksi utang-piutang yang lebih humanis.Kebaruan Penelitian - Penelitian ini mengisi referensi tentang praktik akuntansi utang-piutang dengan penyertaan perspektif budaya Madura. Abstract – Debt-Receivable Accounting Practices in Otok-Otok Tradition Main Purpose - This research aims to describe the otok-otok tradition in Madurese society from the debt-receivable accounting perspective.Method - This research uses the case study method. The informants of this research are the perpetrators of the otok-otok tradition.Main Findings - There are transactions in the Otok-Otok tradition in the form of “bhubuwen” (receivable), “mueng” (additional receivable), and “ngompang” (debt). Traditional recording systems are used in the form of “jhelen” books, “agung” books, donation notes, and “statden”. Some humanist values are manifested in these accounting practices.Theory and Practical Implications - This research shows solutions by the community to fulfil needs by using mechanisms based on Madurese cultural values. In addition, this research also provides a new discourse on more humanist debt transactions. Novelty - This research references the debt and receivable accounting practice, including the Madurese cultural perspective.
Co-Authors Amelia, Dhea Rizky Christina Litaay Nurhalizah, Siti Rita Yuliana Sucihatiningsih Dian Wisika Prajanti Talitha Widiatningrum