Competencies and attributes needed by accounting graduates (alumni) in the world of work (perceptions of Politeknik Negeri Lampung accounting alumni and perceptions of the employer)

The objective of this research was to test perceptions of accounting graduates fromPoliteknik Negeri Lampung and employers to various competencies and their attributes. Theperceptions of accounting graduates and employers were ranked to produce competence types(attributes) that were categorized into two skills; generic and technical skills. The researchrespondents were graduates of the Accounting Study program in Politeknik Negeri Lampungand representatives from employer or company managements. The hypothesis was tested witha one-tailed paired t-test and ranking was done based on the mean score from each skill. Theresearch result showed that the accounting graduates considered generic skill was overall moreimportant than technical skill, even though individually technical skill was more important thangeneric skill and it was proven by the highest mean score at technical skill according to theaccounting graduates‟ perceptions. This research also found that overall the employerconsidered generic skill was more important than technical skill, even though individuallytechnical skill obtained the highest mean score according to employer perceptions.

Description of UMKMs in Bandar Lampung City using efiling in paying taxes in pandemic period

This study looks at an overview of how UMKMs in Bandar Lampung City use efiling in paying taxes during the Covid-19 pandemic. It studies what factors becomingindicators of UMKMs using e-filing in paying taxes. In addition to UMKMs’ understanding ofe-filing, the ease factor also becomes an indicator of the research. The subject of the research isall UMKMs in Bandar Lampung City regardless of whether they are registered in certainKPPs. The data obtained is based on the results of interviews and questionnaires that must befulfilled by UMKMs. Of the 202 questionnaires distributed to 202 respondents, 152questionnaires were returned and 111 questionnaires were analyzed. Of the 111 respondentswho used e-filing in paying taxes, 65 respondents used e-filing and 46 respondents did not usee-filing.

Palm sugar business management and its contribution towards household revenues in Lebak District, Banten

This study aims to identify palm sugar business characteristic, to analyzethe allocation of labor and household revenue of palm sugar craftsmen and to analyzethe contribution of palm sugar income to the craftsmen household in Lebak Regency.The research data used were primary data and secondary data which were processeddescriptively and quantitatively. Sampling was carried out randomly (simple randomsampling) in five sub-districts of palm sugar centers in Lebak Regency. The resultsshowed that the average palm sugar craftsman allocated his time of 6.66 hours per dayto produce palm sugar. The allocation of labor is distributed in several stages of theproduction process including tapping, cooking, stirring, printing and drying. As muchas 77.14% of the total household income of palm sugar craftsmen comes from thepalm sugar business. Other income is obtained from farming other commodities andtrading. Total income is allocated for food expenditure, non-food expenditure andsavings. Expenditures on food account for 60% of total expenditure, while non-foodexpenditures are 32 percent and savings are 8 percent.

Analysis of rice farming in tidal swampland, Tulang Bawang Regency, Lampung Province

Rice is still a strategic commodity in Indonesia. The need for rice to fulfill staple food every year tends to increase in line with the rate of population growth in Indonesia Lampung Province government continues to strive for various programs to fulfill food. One of the efforts made is optimizing the use of marginal land in the swampland. The swampland area in Lampung is about 162,930 ha, consisting of 68,900 ha of tidal swampland and 94,030 ha of lowland swamps. Lampung potential swampland, has the opportunity to meet food needs, especially rice. Problems of swampland rice farming which commonly found are environmental stress related to water and land management, unadaptive rice commodities and applying appropriate cultivation technology. Swampland rice farming is expected to provide added value and benefits for farmers. This study aims to analyze rice farming in the tidal swampland of Tulang Bawang Regency, Lampung Province. The farm study was carried out by planting rice on a 1 ha tidal swampland. The rice planted is the existing local rice varieties. The study was carried out in the second planting season. The results of the study showed that the growth and production of rice is quite good. Rice farming in the tidal wetland provides an advantage over an R/C ratio of 1.46 and an R/C ratio of 1.72. So that rice farming in the tidal swampland is feasible.

Quality Characteristics Carcasses Of New Zealand White Crossbred Rabbit Was Given FOS (Fructooligosaccharide) From Ambon Banana Peel Isolation

Fructooligosaccharide (FOS) is an alternative solution to control colibacillosis which can eliminate pathogenic bacteria in the contamination tract and stimulate the immune system (immunostimulants). The fructan contained in FOS produced by hydrolysis of chicory plant inulin has been widely reported, but the production of FOS from banana peel waste has not been widely published. This research aims to know and study the carcass characteristics of New Zealand White (NZW) crossbred rabbits given FOS (Fructooligosaccharide) from Ambon Banana Peel. The material used in this study were 42 New Zealand White crossbred rabbits 2 months old with 3 replications with 7 treatments, the percentage of FOS was 0%, 2.5%, 5%, 7.5%, 10%, 12.5%, and 15%, which is given through drinking water after 2 weeks of maintenance for 7 consecutive days at 08.00 am. The conclusion of this study that the provision of FOS (Fructooligosaccharide) from banana peel isolation had a significant effect on the carcass characteristics of New Zealand White crossbred rabbits (P <0.05) on carcass weight, meat weight, bone percentage, and had a very significant effect (P <0.01) on carcass percentage.

The effect of fermented pineapple peels in a diet that contains medicinal weeds on the performance broiler

This study aimed to determine the effect of using fermented pineapple peel in the ration containing medicinal weeds on broiler chicken performance. The experiment was designed into a completely randomized design (CRD) with five treatments and five replicates. Treatments consisted of P0 = 0% of fermented pineapple peels meal (FPPM) in ration containing 0% medicinal weed (MW), positive control). P1 = 0% of fermented pineapple peels meal (FPPM) in the ration containing 2 % medicinal weed (MW), negative control). P2 = 7.5% of FPPM in the ration containing 2 % medicinal weed (MW). P3 = 15% of FPPM in the ration containing 2 % medicinal weed (MW). P4 = 22,5% of FPPM in the ration containing 2 % medicinal weed (MW). Two hundred two days of male broiler chicken were used in this study and kept for 42 days. The parameters were feed consumption, average daily weight gain, feed conversion ratio, slaughter weight. The observed data were analyzed by statistical product and service solution (SPSS 16.0), and Duncan's multiple range test tested significant effects among treatments. Results showed that the fermented pineapple peel meal up to 15% with other medicinal weeds was not influenced the broiler chicken performance.

The influence of service quality of motor vehicle tax toward taxpayer compliance in paying motor vehicle tax (a case study at Samsat Lubuk Linggau)

This study aims to determine the influence of service quality of motor vehicle taxtoward taxpayer compliance in paying motor vehicle tax (a case study at SAMSAT LubukLinggau). This research is quantitative. The operational variables of this study are the qualityof the service of motor vehicle tax and motor vehicle taxpayer compliance. The data sourceused in this study is primary and secondary data. The population of this study is 63.218registered taxpayers compliance of 2019 in SAMSAT Lubuk Linggau. The sample of thisstudy is 100 respondents from 63.218 registered taxpayers' compliance. The data analysistechnique used is a descriptive quantitative analysis by using simple linear regression. Theresults showed that the results of the T-test analysis partially influence the independent variableon the dependent variable where T count > T table (3.394> 1.289) with a significant value of0.001 <0.10 by means “Ho is rejected and Ha accepted”. The value of the determinantcoefficient (R2) in this study is 0.105 or 10.5% by means a change occurred in TaxpayerCompliance (Y) through service quality (X) of 10.5 percent, while the remaining 89.5 percentis derived by other external factors such as taxpayer knowledge, taxpayer awareness about itsimportance, taxpayer penalties, and SAMSAT Drive-Thru system (vehicle registration andpayment service outside SAMSAT building).

Identification of patchouli oil components distilled using ultrasonic waves

Patchouli oil identification using ultrasonic waves is carried out using sonic tools.This treatment is done on distilled patchouli oil. The addition of ultrasound waves aims toincrease the alcohol patchouli component and identify the patchouli oil component aftersonification. The use of ultrasonic waves of 40 kHz. The variables used in this study wereultrasonic wavelengths, namely 20, 30, and 40 minutes, and temperatures of 35 °C, 40 °C, and45 °C. The results obtained were analyzed using GCMS. The analysis showed that there was anincrease in the number of alcohol patchouli before and after the use of ultrasonic waves. Fromthe results of the study, the length of time using ultrasonic significantly affected the patchoulialcohol content and patchouli oil components.

Added value of panda alami jackfruit chips in Cipadang Sub Dictrict, Pesawaran Regency, Lampung, Indonesia

The processing of jackfruit into food products aims to improve the durability of jackfruit that feasible to be consumption and give added value. The Panda Alami jackfruit chips business is one of the industries that process jackfruit into jackfruit chips. This business is expected to improve the quality, profitability and added value of the product. The purpose of this study is to determine the revenue and added value obtained from the processing of Panda Alami jackfruit chips in Cipadang Village, Gedong Tataan District, Pesawaran Regency. The techniques used to collect the data was done by observation through obtaining data by making direct observations to the object of research. The data collected includes primary data and secondary data. The method used in this study is a descriptive method which is to know the general description of the Panda Alami jackfruit chip business and the quantity method that is the value-added analysis. The value-added analysis of Panda Alami jackfruit chips used the Hayami method. The research results showed that received a positive added value of Rp 1.862,00 for 1 kg of jackfruit. The added value ratio was 22,16%, with a profit rate of 64,14% from the product value.

Study on the amount of chlorophyll content and leaf area of Robusta coffee plants with shade trees and fertilizer application in Hanakau Sukau West Lampung

Coffee is one of the most important plantation crops in Indonesia. Coffee has high economic value, significantly increasing income, especially in West Lampung district, Lampung province. Coffee production in this area reaches 954 kg ha. Some subdistricts can produce more than 1,000 kg ha-1 year -1, and some have only reached 500 kg ha-1 year -1 This research was conducted from June to November 2020, to get the effect of shade plants and the effect of types of fertilizers on the productivity of robusta coffee and their interaction on robusta coffee production. The results showed that the amount of chlorophyll content of robusta coffee leaves was not influenced by shade and fertilization, and the interaction between fertilization and shade trees had an effect on leaf surface area.