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All Journal Jurnal Agroqua: Media Informasi Agronomi dan Budidaya Perairan Jurnal Ilmiah Akuntansi Kesatuan
Saruni
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Agriculture, Biological Sciences & Forestry Earth & Planetary Sciences Economics, Econometrics & Finance

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PENGARUH PERBEDAAN DOSIS PAKAN IKAN RUCAH TERHADAP PERTUMBUHAN IKAN KARDINAL BANGGAI (Pterapogon kauderni) Saruni; Sulystyaningsih, Naning Dwi; Hamid; Muahiddah, Nuri; Al Furkan; Sumahiradewi, Luh Gede; Soraya, Indah
Jurnal Agroqua: Media Informasi Agronomi dan Budidaya Perairan Vol 22 No 1 (2024): Jurnal Agroqua
Publisher : University of Prof. Dr. Hazairin, SH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/ja.v22i1.4399

Abstract

The Banggai Cardinal Fish (BCF) is a type of fish endemic to Indonesia whose distribution is very limited. This fish lives in shallow waters in the Banggai Islands (Central Sulawesi), especially in Banggai Laut Regency and Banggai Islands Regency. The purpose of this study was to find the optimal dose of trash fish feed for the growth of Cardinal Banggai (Petrapogon kauderni). This study used a completely randomized design (CRD) with a total of 4 treatments, namely P0 (0%, as control), P1 (5% trash fish feed), P2 (10% trash fish feed), P3 (15% trash fish feed), with replicated 3 times in each treatment. The data collected is primary data in the form of weight and length data, survival, feed conversion ratio, and water quality (temperature, salinity, pH, DO, ammonia). Based on research results, the best growth in weight and length is in the range of 10-15%, namely with a weight value of 0.003 grams/day and a length of 0.008 cm/day. The highest specific growth rate was P3 of 0.009%/day and the survival rate reached 70%. The lowest (best) average value of feed conversion ratio was at P2 at 0.49. While the quality of the water during the study was still in the optimal range for the proud cardinal fish, namely temperature 28-29 oC, salinity 30 ppt, pH 7.2—8.2, DO 4.0 mg/l, and ammonia 0.1 mg/l.
The Effect of Tax Revenue Sharing Funds in Encouraging Fiscal Independence and Local Own-Source Revenue Growth Saruni; Tiawon, Harin; Hukom, Alexandra
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 6 (2025): JIAKES Edisi Desember 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i6.4587

Abstract

Effective regional fiscal management is crucial for sustainable development, yet many regions rely heavily on central transfers, limiting their financial autonomy. This study investigates the role of the tax revenue sharing fund in enhancing fiscal independence and promoting the growth of regional own-source revenue. The study aims to analyze both the direct effect of the fund on regional own-source revenue and its indirect effect through fiscal independence. A quantitative approach using path analysis with panel data was employed, and classical assumption tests confirmed no violations in normality, multicollinearity, heteroscedasticity, autocorrelation, or linearity. The model explains 59% of the variance in regional own-source revenue growth. Findings show that the tax revenue sharing fund significantly influences fiscal independence and directly affects regional own-source revenue growth. Fiscal independence also mediates the relationship between the fund and revenue growth, with a total effect of 0.646. The study concludes that the fund plays a strategic role as both a fiscal transfer and a catalyst for strengthening local revenue structures, supporting sustainable regional autonomy.
Co-Authors Al Furkan Alexandra Hukom, Alexandra HAMID Nuri Muahiddah soraya, indah Sulystyaningsih, Naning Dwi Sumahiradewi, Luh Gede Tiawon, Harin