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Sinaga, Nurkhotimah
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Sosialisasi Eksplorasi Trichoderma sp. Dengan Media Akar Bambu dan Limbah Nasi Sebagai Pencegah Penyakit Ganoderma Maisarah, Maisarah; Sinaga, Nurkhotimah; Hutabarat, Septiana; Tarigan, Cindy Amelia; Situmorang, Pranto Dike; Sihombing, Frans Malo; Sitanggang, Joni; Hasibuan, Arta Augustina
Jurnal Pengabdian Masyarakat: Pemberdayaan, Inovasi dan Perubahan Vol 4, No 5 (2024): JPM: Pemberdayaan, Inovasi dan Perubahan
Publisher : Penerbit Widina, Widina Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59818/jpm.v4i5.1340

Abstract

Oil palm is the main source of income for farmers in North Sumatra, including in Sibaganding Village, Bangun Purba District, Deli Serdang Regency. One of the main problems faced by farmers is stem rot disease caused by Ganoderma sp. This activity aims to increase farmers' knowledge about Ganoderma sp. control through the exploration of Trichoderma sp. using bamboo root media and used rice. The results of the exploration successfully showed the growth of green mold colonies in accordance with the characteristics of Trichoderma sp. The solutions provided include counseling, socialization, and education related to the production and application of Trichoderma sp. as a biological agent to control pathogens and increase soil fertility. This community service activity lasted for 30 days, involving ITSI lecturers and students as well as 20 participants from farmer groups, village officials, and the local community. It is hoped that this activity will improve farmers' understanding of sustainable oil palm management.ABSTRAKKelapa sawit menjadi sumber pendapatan utama petani di Sumatera Utara, termasuk di Desa Sibaganding, Kecamatan Bangun Purba, Kabupaten Deli Serdang. Salah satu permasalahan utama yang dihadapi petani adalah penyakit Busuk Pangkal Batang (BPB) akibat Ganoderma sp.. Kegiatan ini bertujuan meningkatkan pengetahuan petani tentang pengendalian Ganoderma sp. melalui eksplorasi Trichoderma sp. menggunakan media akar bambu dan nasi bekas. Hasil eksplorasi berhasil menunjukkan pertumbuhan koloni jamur hijau sesuai dengan karakteristik Trichoderma sp.. Solusi yang diberikan meliputi penyuluhan, sosialisasi, dan edukasi terkait pembuatan serta aplikasi Trichoderma sp. sebagai agen hayati untuk mengendalikan patogen dan meningkatkan kesuburan tanah. Kegiatan pengabdian masyarakat ini berlangsung selama 30 hari, melibatkan dosen dan mahasiswa ITSI serta 20 peserta dari kelompok petani, perangkat desa, dan masyarakat setempat. Diharapkan kegiatan ini meningkatkan pemahaman petani dalam pengelolaan kelapa sawit secara berkelanjutan.
STUDY OF FERTILIZER COSTS USING FERTILIZER SPREADER ON OIL PALM PRODUCING CROPS IN PULAU TIGA PLANTATION PT. PERKEBUNAN NUSANTARA IV REGIONAL VI KSO Fahmi, Dimas Maulana; Sinaga, Nurkhotimah; Ningsih, Tuty; Manurung, Hamzah
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 6 No. 1 (2025): Mei 2025
Publisher : CERED Indonesia Institute

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Abstract

The highest cost proportion in the maintenance costs of oil palm plantations is the cost of fertilization. One of the mechanical fertilization methods uses a Fertilizer Spreader. The purpose of this study was to examine the cost of fertilization using a Fertilizer Spreader on Mature Plants (TM) of oil palm in Afdelling II and III of Pulau Tiga Plantation of PT. Perkebunan Nusantara IV Regional VI KSO in 2024. The research method used a quantitative descriptive method. The research data were analyzed using Parametric Test Analysis, namely the Independent Sample T-Test with a level of ? = 5%. The parameters observed were the components of the fertilization costs of oil palm Mature Plants (TM) at PT. Perkebunan Nusantara IV Regional VI KSO, as well as the differences in the costs of fertilizing oil palm mature plants in Afdelling II and Afdelling III at PT. Perkebunan Nusantara IV Regional VI KSO. The results of the study showed that the composition of the costs of mechanical fertilization using a Fertilizer Spreader on oil palm plantations consisted of fertilizer purchase costs, transportation costs, loading costs to trucks, loading and unloading costs to the Spreader, fuel costs and operator costs. The largest composition of mechanical fertilization costs in the last 3 years in oil palm Producing Plants (TM) in Afdelling II is in the purchase of fertilizer with a percentage of 96.68%, or Rp. 4,623,833,780 while in Afdelling II the largest composition is the cost of purchasing fertilizer with a percentage of 96.93% or Rp. 3,401,494,919. The results of the independent sample T-test analysis test show a P-Value or Sig. (2-tailed) of 0.255> 0.05, so based on the basis of decision making that, there is no significant (real) difference between the fertilization costs of Afdelling II and Afdelling III in the Pulau Tiga Plantation of PT. Perkebunan Nusantara IV Regional VI KSO
Analisis Biaya Pemupukan Tanaman Belum Menghasilkan Kelapa Sawit (Elaeis Guineensis Jacq) Di Kebun Ibunda PT Putri Hijau Sinaga, Nurkhotimah; Gultom, Ferdian Dwinata; Lubis, Fadli Akbar
Jurnal Riset AKuntansi dan Bisnis Vol 24, No 1 (2024): MARET
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/20829

Abstract

The fertilization cost component is a high cost component, it can reach 40-60% of the total plant maintenance costs as a whole or around 24% of the total production costs.  This research aims to determine the amount and composition of fertilization costs for immature oil palm plants in PT Putri Hijau's, Ibunda plantation and to determine the fertilization costs per hectare and fertilization costs. The research sample of Immature Plants was in Afdeling II with a population of 68,871 trees, with a Stand per Hectare (SPH) or planting density of 131 trees/ ha for the 2019 planting year. The research method is a descriptive method.  The collected data is then analyzed, then described systematically so that it is easy to understand.   From the research results From the results of the study, it was concluded that the cost of fertilizing oil palm TBM in the Ibunda Plantation of PT Putri Hijau was Rp 16,329,252,576 (for 3 years of TBM) with the composition of Material Costs of 95.34%, Labor Costs 4.57%, and Transportation Costs 0.09%. The cost of fertilizing oil palm TBM in the Ibunda Plantation of PT Putri Hijau was Rp 31,000,000 per hectare. The cost of fertilizing Immature Oil Palm Plants in the Ibunda Plantation was Rp 238,000 per tree
ACCOUNTING TREATMENT OF PRODUCING PLANTS AND NOT YEARING PALM OIL CULTIVATION AT PT PERKEBUNAN NUSANTARA III (HOLDING) Sinaga, Nurkhotimah
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 4 (2022): August
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i4.357

Abstract

This research aims to know describing briefly about accounting treatment of mature plants and immature plants of palm oil cultivation at PT Perkebunan Nusantara III (holding). This research is in case/field research, with the characteristics of the problem referring to the background and condition nowdays of the subjects studied, it is immature plants and mature plants, so that a complete picture is obtained regarding this matter. In this research, using descriptive method and comparative method in analyzing the data. In descriptive method, the researcher collected, compiled, classified the data obtained and then interpreted and analyzed it so as to provide complete information and description regarding the accounting treatment of immature plants and mature plants of palm oil cultivation at PT Perkebunan Nusantara III (holding). Eventhough in comparative method is used to compare the accounting treatment of mature plants and immature plants of palm oil cultivation in the company's financial statements with the accounting treatment in the financial statements that refers to PSAK No. 16 (2015), OJK Regulation (2021), and Pedoman Akuntansi BUMN Perkebunan (PABP) 2008, which are generally accepted in Indonesia. The data collected is secondary data. Using documentation techniques in data collection. The results of this study indicate that the accounting treatment for immature plants and mature plant of Palm Oil Cultivation at PT Perkebunan Nusantara III (holding). is generally in accordance with PSAK No. 16 (2015), OJK Regulation (2021), and Pedoman Akuntansi BUMN Perkebunan (PABP) 2008.
Co-Authors Fahmi, Dimas Maulana Gultom, Ferdian Dwinata Hasibuan, Arta Augustina Hutabarat, Septiana Lubis, Fadli Akbar Maisarah Manurung, Hamzah Ningsih, Tuty Sihombing, Frans Malo Sitanggang, Joni Situmorang, Pranto Dike Tarigan, Cindy Amelia