Utilization of Kelakai Wetland Plants (Stennochlaena palutris) and Different Doses of Probiotics in Feed Formulations on the Growth of Climbing Perch (Anabas testudineus Bloch)

The aim of the study was to test the provision of feed made from kelakai with the best probiotic dose for the growth of climbing perch. It is expected that the feed formulation made from kelakai in the form of pellets will increase its growth by administering probiotics. The research method used a completely randomized design (CRD) with 4 treatments and 3 replications, rearing for 30 days in an aquarium. Treatment A: feeding pellets with 20% kelakai flour and 0% probiotics, treatment B: feeding pellets with 20% kelakai flour and 5% probiotics treatment C: feeding pellets with 20% kelakai flour and 10% probiotics, treatment D: giving pelleted feed with 20% kelakai flour and 15% probiotics. The results showed that all treatments were not significantly different, the highest relative length growth was in treatment C (20% kelakai flour; 10% probiotics), the highest relative weight growth of climbing perch was in D treatment (20% kelakai; 15% probiotics), survival 100 % in all treatments. Water quality is within a range that supports the growth and survival of climbing perch

Hematological Response Studies of Climbing Perch (Anabas testudineus) Fed with Fermented Feed on the Fermentation of Kelakai Leaves (Stenochlaena palustris)

The purpose of this study was to analyze the nutritional value of fermented feed on kelakai leaves that are feasible as climbing perch feed and the hematological response of climbing perch raised by fermentation-based feeding of kelakai leaves. The study was carried out using an experimental method on the maintenance of climbing perch which was fed based on fermented leaves with 5 treatments and 3 tests. The parameters observed are the nutritional content of feed based on fermented leaves and hematological responses which include erythrocyte, leukocyte, hemoglobin, and hematocrit values. The results of the research on the nutritional content of feed showed that fermented feed on kelakai leaves has a protein content of 27%-31%, crude fiber content of 4%-7%, water content of 12%-14%, ash content of 11%-13%, fat content of 4%-6%. It was concluded that there was a decrease in fiber content and fat content and an increase in protein content, water content, and ash content. It happens gradually in line with the increase in probiotic dose. The results of the study on the hematological response of climbing perch are erythrocytes range from 1.65-3.91, leukocytes range from 223.23-287.43, hematocrit ranges from 15.30-35.07 and hemoglobin ranges from 5.37-10.33. The results of the proximate analysis of feed based on the fermentation of kelakai leaves showed that the values of water content, ash content, crude fiber, protein, and fat were in the recommended range. The hematological response of climbing perch shows good results and is in the normal range

ANALISIS SISTEM INFORMASI AKUNTANSI SIKLUS PENJUALAN DAN PENERIMAAN KAS UNTUK MENINGKATKAN PENGENDALIAN INTERN PADA UD. JAYA ABADI SOLUTION, MOJOKERTO

This study aims to determine the sales cycle accounting information system and cash receipts to improve internal control at UD. Jaya Abadi Solution, Mojokerto. The data analysis method used in this research is descriptive using a qualitative approach, namely by explaining the sales cycle accounting information system and cash receipts to improve internal control. The results of the study can be concluded, that UD. Jaya Abadi Solution, Mojokerto, has implemented an accounting information system well, as evidenced by the existence of a good accounting recording system, and internal control activities have been carried out in accordance with existing standards. But at UD. Jaya Abadi Solution, Mojokerto still has weaknesses, namely the documents used are still incomplete.Keywords: Accounting Information Systems, Sales and Cash Receipt Cycles, Internal Control

ANALISIS KEBERLANGSUNGAN USAHA DAN PENGELOLAAN KEUANGAN BERDASARKAN ECONOMIC ENTITY CONCEPT PADA USAHA MIKRO KECIL DAN MENENGAH

Penelitian ini bertujuan untuk mengetahui dan menganalisis keberlangsungan usaha dan pengelolaan keuangan berdasarkan economic entity concept pada usaha mikro, kecil, dan menengah. Penelitian kualitatif deskriptif digunakan dalam penelitian ini. Metode pengumpulan data dalam penelitian ini adalah observasi, wawancara, dan dokumentasi. Tahapan reduksi data, penyajian data, dan penarikan kesimpulan merupakan bagian dari teknik analisis data. Temuan penelitian menunjukkan bahwa (1) usaha mikro Rusunawa Wonocolo sebagian besar tidak memenuhi kriteria yang diperlukan untuk kelangsungan usaha., (2) Dalam pengelolaan keuangan usaha mikro, empat pelaku usaha telah melakukan pencatatan keuangan meskipun secara sederhana, sedangkan tiga pelaku usaha belum, (3) Empat pelaku usaha lainnya belum menerapkan konsep entitas ekonomi dalam pengelolaan keuangannya, tiga pelaku usaha telah menerapkan manajemen keuangan berdasarkan economic entity concept dalam menjalankan usahanya. Menerapkan gagasan tentang economic entity concept memiliki kelebihan yaitu memungkinkan pelaku usaha untuk mengembangkan usaha yang dikelolany

Tax compliance intention behaviour among sole-proprietorships in Penang and its determinants

Throughout the COVID-19 pandemic, the Malaysian government has consistently supported Small and Medium Enterprises (SMEs) by ensuring that they are resilient and growing. The 2021 Budget represents the largest allocation to date that benefits SMEs, totalling RM38.7 billion as incentives to SMEs for sustaining their businesses. Hence, SMEs have an obligation to support the government by voluntarily and accurately paying their taxes. SMEs are likely to have a variety of organisational structures, including sole proprietorships, partnerships, and limited liability companies. According to the literature, this group of taxpayers appears to be at a high risk of engaging in tax evasion and believes that paying taxes is a burden. Thus, this paper aims to focus on sole proprietorship, the small-scale sector known to be tough when it comes to paying taxes. The objective of this study is to examine the relationship between five independent variables; attitude, subjective norm, perceived behavioural control (probability of audit and licensed tax agent), and the dependent variable; intention to comply. The research framework of this study was developed based on five variables and employed the Theory of Planned Behaviour (TPB) which was developed by Ajzen (1991). Five hypotheses are tested based on the research framework. The research instrument for this study is a structured questionnaire. The questionnaires were distributed to taxpayers in Penang. A total of 135 samples were collected from taxpayers through simple random sampling techniques. According to the analysis, TPB is relevant to this study because it helps to explain how taxpayers behave in order to be aware of and obedient to tax. If taxpayers have strong intentions and beliefs, they will obey the tax. Taxpayers also think about the effects of their actions before acting in a particular way. Surprisingly, the findings ruled out the validity of audit probability in tax intention behaviour. This study contributes to the current literature by adding a new variable of the licensed tax agent to the tax compliance model. Next, the study addresses some limitations to the study in that the sample size that represents the whole population of individual business taxpayers in Penang may not be sufficient to generalise the whole Malaysian taxpayer population. Hence, the suggestion for future research is to increase the sample size so that future research can generalise the whole population and come out with a stronger regression model

Comparison of The Transformation Temperatures of Heat-Activated Nickel-Titanium Orthodontic Archwires By Two Different Techniques

Objectives The purpose of this study was to investigate the suitability of the Bend and Free Recovery (BFR) method as a standard test method to determine the transformation temperatures of heat-activated Ni-Ti orthodontic archwires. This was done by determining the transformation temperatures of two brands of heat-activated Ni-Ti orthodontic archwires using the both the BFR method and the standard method of Differential Scanning Calorimetry (DSC). The values obtained from the two methods were compared with each other and to the manufacturer-listed values. Methods Forty heat-activated Ni-Ti archwires from both Rocky Mountain Orthodontics (RMO) and Opal Orthodontics (Opal) were tested using BFR and DSC. Round (0.016 inches) and rectangular (0.019 × 0.025 inches) archwires from each manufacturer were tested. The austenite start temperatures (As) and austenite finish temperatures (Af) were recorded. Results For four of the eight test groups, the BFR method resulted in lower standard deviations than the DSC method, and, overall, the average standard deviation for BFR testing was slightly lower than for DSC testing. Statistically significant differences were seen between the transformation temperatures obtained from the BFR and DSC test methods. However, the Af temperatures obtained from the two methods were remarkably similar with the mean differences ranging from 0.0 to 2.1 °C: Af Opal round (BFR 26.7 °C, DSC 27.6 °C) and rectangular (BFR 27.6 °C, DSC 28.6 °C); Af RMO round (BFR 25.5 °C, DSC 25.5 °C) and rectangular (BFR 28.0 °C, DSC 25.9 °C). Significant differences were observed between the manufacturer-listed transformation temperatures and those obtained with BFR and DSC testing for both manufacturers. Significance The results of this study suggest that the Bend and Free Recovery method is suitable as a standard method to evaluate the transformation temperatures of heat-activated Ni-Ti orthodontic archwires

Ion conduction and phase morphology in sulfonate copolymer ionomers based on ionic liquid–sodium cation mixtures

A series of sulfonate based copolymer ionomers based on a combination of ionic liquid and sodium cations have been prepared in different ratios. This system was designed to improve the ionic conductivity of ionomers by partially replacing sodium cations with bulky cations that are less associated with anion centres on the polymer backbone. This provides more conduction sites for sodium to ‘hop’ to in the ionomers. Characterization showed the glass transition and 15N chemical shift of the ionomers did not vary significantly as the amount of Na+ varied, while the ionic conductivity increased with decreasing Na+ content, indicating conductivity is increasingly decoupled from Tg. Optical microscope images showed phase separation in all compositions, which indicated the samples were inhomogeneous. The introduction of low molecular weight plasticizer (PEG) reduced the Tg and increased the ionic conductivity significantly. The inclusion of PEG also led to a more homogeneous material

Pemanfaatan Urin Sapi Sebagai POC (Pupuk Organik Cair) Dengan Penambahan Akar Bambu Melalui Proses Fermentasi Dengan Waktu Yang Berbeda

Tujuan penelitian ini adalah untuk mengetahui pupuk organik cair urin sapi melalui proses fermentasi dan mengetahui jumlah kandungan (N, P dan K) pada pupuk organik cair hasil proses fermentasi urin sapi dengan waktu yang berbeda menggunakan akar bambu sebagai starter alami. Teknik pengumpulan data dalam penelitian ini adalah deskriptif kuantitatif. Penelitian ini menggunakan metode acak lengkap dengan dua faktor yaitu faktor pertama waktu fermentasi 7 hari dan 14 hari dan faktor yang kedua konsentrasi penambahan akar bambu yang berbeda yaitu 1%, 1,25% dan 2% dari urin sapi, sehingga terdapat enam perlakuan masing-masing tiga kali ulangan. Dari data pengamatan dianalisis dengan analisis varians (ANAVA) dua jalur dan dilanjutkan dengan uji membandingkan rata-rata setiap perlakuan atau Estimated Marginal Means. Hasil uji kandungan N (nitrogen) pupuk organik cair F hitung 1.042 < 3.885; uji kandungan P (Fospor) pupuk organik cair F hitung 0.241 < 3.885; uji kandungan K (Kalium) pupuk organik cair F hitung 0.607 < 3.885, maka dapat disimpulkan bahwa tidak ada interaksi antara waktu fermentasi dengan konsentrasi akar bambu terhadap kandungan kimia N, P dan K. Penelitian ini menunjukan perlakuan yang menghasilkan rata-rata kandungan N paling tinggi terdapat pada perlakuan X2Kc (penambahan konsentrasi akar bambu 2% dari urin sapi melalui proses fermentasi 14 hari) yaitu sebesar 0,35%, perlakuan yang menghasilkan rata-rata kandungan P (Fospor) paling tinggi terdapat pada perlakuan X2Kc (penambahan konsentrasi akar bambu 2% dari urin sapi) yaitu sebesar 406,31% dan perlakuan yang menghasilkan rata-rata kandungan K (Kalium) paling tinggi terdapat pada perlakuan X2Kc (penambahan konsentrasi akar bambu 2% dari urin sapi) yaitu sebesar 4,00%

PERBANDINGAN FREKUENSI PENGGUNAAN ANESTESI REGIONAL DAN ANESTESI GENERAL PADA PASIEN SEKSIO SESARIA DI RSUP DR KARIADI SEMARANG PERIODE JANUARI 2011-JANUARI 2013

Latar Belakang Anestesi diperlukan dalam setiap prosedur seksio sesaria. Teknik anestesi pada seksio sesaria dibagi dalam dua kategori besar, yaitu anestesi regional atau neuroaksial dan anestesi general atau umum. Pedoman anestesi obstetri merekomendasikan anestesi regional untuk seksio sesaria. Walaupun anestesi regional menjadi rekomendasi untuk seksio sesaria namun anestesi general masih digunakan untuk beberapa prosedur seksio sesaria karena onsetnya yang cepat. Tujuan Untuk mengetahui perbandingan frekuensi penggunaan anestesi regional dan anestesi general pada pasien seksio sesaria di RSUP Dr Kariadi Semarang. Metode Penelitian ini merupakan penelitian observasional dengan rancangan penelitian belah lintang. Penelitian ini menggunakan data dari rekam medis 194 pasien yang melahirkan dengan metode seksio sesaria di RSUP Dr Kariadi Semarang periode 1 Januari 2011 sampai 31 Januari 2013. Data dikumpulkan kemudian dikelompokkan dan ditampilkan dalam bentuk tabel serta grafik. Hasil Terdapat 85,6% atau 166 sampel yang menggunakan anestesi regional dan 14,4% atau 28 sampel yang menggunakan anestesi general pada prosedur seksio sesaria. Indikasi terbanyak untuk dilakukan seksio sesaria adalah bekas seksio sesaria, kelainan presentasi, dan partus tak maju. Simpulan Perbandingan frekuensi penggunaan anestesi regional dan anestesi general pada pasien seksio sesaria di RSUP Dr Kariadi Semarang adalah 85,6% anestesi regional dan 14,4% anestesi general. Kata Kunci: seksio sesaria, anestesi regional, anestesi genera