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All Journal Grouper: Jurnal Ilmiah Perikanan Santri : Jurnal Ekonomi dan Keuangan Islam
Erna Nurhasanah
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Immunology & microbiology Veterinary

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Intensity and Prevalence Trichodina sp. on Tilapia Fish Seeds (Oreochromis niloticus) at the Jatiwangi Cultivation Pond, Majalengka Erna Nurhasanah; Mulyani, Yuniar; Zidni, Irfan; Grandiosa, Roffi
Grouper Vol. 16 No. 1 (2025): Grouper : Jurnal Ilmiah Perikanan
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/grouper.v16i1.276

Abstract

The aim of this research is to determine the intensity and prevalence values ​​of Trichodina sp., using the scrapping method. Time and location of research from May to June 2024 at the Aquaculture Laboratory of the Faculty of Fisheries and Marine Sciences, Universitas Padjadjaran and the Parasitology Laboratory at the Cirebon Marine and Fishery Products Quality Control and Supervision Agency (BPPMHKP). Exploratory-descriptive research method. Morphological identification using random sampling is identified microscopically. The results of the research obtained an intensity value of 31.8 individuals/head. Meanwhile, the prevalence value was 79.16%. There are 5 species of Trichodina sp. found were Trichodina acuta, Trichodina heterodentata, Trichodina nobilis, Trichodina reticulata, and Trichodina nigra.
The Effects of Education Level and Accounting Understanding on SAK EMKM-Based Financial Record-Keeping among Tanjungmekar MSMEs Erna Nurhasanah; Yuliani Pratiwi
SANTRI : Jurnal Ekonomi dan Keuangan Islam Vol. 4 No. 4 (2026): Agustus: SANTRI : Jurnal Ekonomi dan Keuangan Islam
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/santri.v4i4.2521

Abstract

Financial record-keeping among micro, small, and medium enterprises (MSMEs) remains an important issue because simple and inconsistent records can limit the usefulness of financial information for business decisions and access to financing. This study examines the effects of education level and accounting understanding on financial record-keeping practices based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) among MSMEs in Tanjungmekar Village. A quantitative causal-associative design was used. Data were collected from 68 MSME owners selected from a population of 217 business units using the Slovin formula and analyzed with multiple linear regression in SPSS. The results show that education level has a positive but statistically insignificant effect on SAK EMKM-based financial record-keeping (B = 4.281; p = 0.081). Accounting understanding has a positive and significant effect (B = 1.219; beta = 0.625; p < 0.001). Simultaneously, both predictors are significant (F = 35.551; p < 0.001) and explain 52.2% of the variance in financial record-keeping practices. These findings indicate that practical accounting competence is more decisive than formal education alone. Continuous, practice-oriented accounting training and mentoring are therefore recommended to strengthen MSME financial administration and SAK EMKM implementation.
Co-Authors Roffi Grandiosa Yuliani Pratiwi Yuniar Mulyani Zidni, Irfan