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All Journal International Journal of Engineering, Science and Information Technology PENG: Jurnal Ekonomi dan Manajemen
Yanti, Winda
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Expert System For Detecting Soil Fertility Levels for Oil Palm Cultivation Using the Fuzzy Tsukamoto Yanti, Winda; Yunizar, Zara; Afrillia, Yesy
International Journal of Engineering, Science and Information Technology Vol 5, No 3 (2025)
Publisher : Malikussaleh University, Aceh, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52088/ijesty.v5i3.884

Abstract

Soil fertility is one of the critical factors that affect the productivity of oil palm plants. Inappropriate soil fertility levels can cause suboptimal plant growth and even crop failure. Low public knowledge about soil fertility is also a significant factor. This research aims to build an expert system that can detect the soil fertility level for oil palm plants using the fuzzy Tsukamoto method. This system uses three main parameters as a reference: soil acidity (pH), soil moisture, and soil texture. The fuzzy Tsukamoto method was chosen because it can handle uncertain data and provide more flexible results. The system was developed web-based using the PHP programming language and MySQL database, and tested on 49 soil data points from the Agricultural Extension Center of Matangkuli District, North Aceh Regency. The system successfully detected soil fertility levels accurately and consistently. Tests were conducted on 49 soil sample data from various villages in Matangkuli District, North Aceh Regency, where soil fertility in the Low category was found in 43 villages with a percentage of 84%, soil fertility in the Medium category was found in 6 villages with a rate of 16% and soil fertility in the High category was not found in any town of Matangkuli District with a percentage of 0% with valid fertility classification results and by expert judgment. With this system, farmers and agricultural extension workers can be helped to make the right decisions regarding the feasibility of land for planting oil palm plants.
Analisis Perlakuan Akuntansi Aset Biologis pada Perusahaan Perkebunan: Tinjauan Keselarasan Antara PSAK 69 dan Konsep Dasar Teori Akuntansi Maison, Witra; Fahimah, Etsa; Yanti, Winda; Indriati, Elvina; Kasoa, Disa Fide
PENG: Jurnal Ekonomi dan Manajemen Vol. 3 No. 2 (2026): April-Juni, Ekonomi Lingkungan dan Pembangunan Berkelanjutan
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/djxrqx85

Abstract

The implementation of PSAK 69, which is based on fair value, has introduced a new paradigm in the reporting of biological assets in Indonesia’s plantation sector; however, this has sparked in-depth discussion from the perspective of conceptual accounting theory. This study aims to analyze the accounting treatment of biological assets at Indonesian oil palm plantation companies and to evaluate the alignment of these practices with the structure and fundamental concepts of accounting theory. This study employs a descriptive qualitative method using a literature review approach and an analysis of the annual reports of PT Astra Agro Lestari Tbk and PT Salim Ivomas Pratama Tbk for the fiscal year 2025. The results show that both companies have applied fair value measurement for agricultural products in accordance with PSAK 69, using the discounted cash flow (DCF) model with discount rates ranging from 8.86% to 9.71% in SIMP. However, the objectivity of these estimates is challenged by the volatility of global commodity prices. In conclusion, the practice of recognizing and measuring biological assets based on fair value is highly relevant in reflecting current economic realities; however, it theoretically conflicts with the principles of historical cost and conservatism in basic accounting theory, as it results in significant volatility in non-cash earnings.
Co-Authors Fahimah, Etsa Indriati, Elvina Kasoa, Disa Fide Maison, Witra Yesy Afrillia Zara Yunizar