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PENGARUH PENGGUNAAN MULSA PLASTIK HITAM PERAK (MPHP) TERHADAP BUDIDAYA TANAMAN MENTIMUN (Cucumis sativus L.) VARIETAS MODEL 21 F1 DI KELOMPOK DANGIANG TANI, CIKAWAO TANJUNG SARI Sarah Salsabila
Gunung Djati Conference Series Vol. 49 (2025): RISMA: Riset Magang Mahasiswa Agroteknologi 2020
Publisher : UIN Sunan Gunung Djati Bandung

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Abstract

Mentimun (Cucumis sativus L.) adalah salah satu sayuran buah yang banyak dikonsumsi masyarakat Indonesia dalam bentuk segar. Hasil produksi yang baik dapat ditentukan dari teknik budidaya yang digunakan dan perawatan dari tanaman itu sendiri. Salah satu cara yang digunakan ialah penggunaan mulsa dan penggunaan bibit unggul. Laporan Praktik Kerja Lapangan ini bertujuan untuk mengetahui pengaruh penggunaan mulsa plastik hitam perak (MPHP) terhadap budidaya tanaman mentimun (Cucumis sativus L.). Praktik Kerja Lapangan dilaksanakan selama satu bulan dimulai pada 23 Januari 2022 hingga 24 Februari 2022. Metode yang digunakan adalah praktik lapangan, observasi, wawancara, dan studi literatur. Hasil pengamatan menunjukkan penggunaan mulsa dapat memberikan pengaruh yang positif untuk menekan pertumbuhan gulma, intensitas serangan hama dan penyakit, serta mampu untuk memaksimalkan hasil panen. Benih unggul yang dipiliih juga menjadi faktor utama yang dapat menentukan optimalnya hasil produksi.
PENGARUH KONSERVATISME AKUNTANSI, STRUKTUR MODAL DAN INVESTMENT OPPORTUNITY SET TERHADAP KUALITAS LABA Sarah Salsabila; Hasanah, Neneng
Jurnal Nusa Akuntansi Vol. 1 No. 3 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 3 September Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i3.139

Abstract

This study aims to determine the effect of accounting conservatism, capital structure, and investment opportunity set variables on earnings quality variables in basic materials companies in 2018-2022. The independent variables in this study are accounting conservatism, capital structure, and investment opportunity set, the dependent variable is earnings quality. The research method used is a quantitative method, the data sources used are secondary data. The technique used in this study is a purposive sampling technique. The population used in this study are basic materials companies listed on the IDX in 2018-2022. The sample used in this study was 12 company samples with a research observation period of 5 years in the period 2018-2022 and the number of financial reports used as samples in this study was 60. The data analysis technique used was multiple linear regression with the help of the e-views version 12 statistical processing program. The partial test results showed that the accounting conservatism variable had an effect on earnings quality, the capital structure variable had no effect on earnings quality, and the investment opportunity set variable had no effect on earnings quality, while the simultaneous test results showed that the accounting conservatism, capital structure, and investment opportunity set variables simultaneously had a simultaneous effect on earnings quality.