The study objectives are to empirically examine the effects of usage of SAIBA, accounting training and organization culture on accrual accounting implementation and its implication on quality of Ministry/Board financial accounting report (LKKL). The research population are 464 SAIBA operators of KPPN Makassar I and II stakeholders. Samples which determined by slovin technique and cluster sampling are 82 respondents. Data analysis tool used is PLS with second order confirmatory factor analysis. The finding shows that accrual accounting implementation is affected by accounting training and organization culture, but it is not affected by the usage of SAIBA. The other finding indicates that accrual accounting implementation has implication on quality of LKKL.

Laporan keuangan suatu perusahaan dapat menunjukkan kinerja sesungguhnya jika laporan keuangannya berkualitas. Penelitian ini bertujuan untuk mengetahui Pengaruh kompetensi sumberdaya manusia dan system informasi akuntansi terhadap kualitas laporan keuangan. Data dalam penelitian ini diperoleh dari kuesioner dengan responden karyawan bagian system informasi akuntansi di UMKM. Kebaruan penelitian ini menggunakan sampel UMKM yang berada di wilayah Lombok Barat dan sudah menggunakan system informasi dalam pengelolaan transaksi keuangan. Jumlah responden sebanyak 76 orang. Alat analisis yang digunakan adalah regresi berganda dengan menggunakan SPSS. Hasil penelitian menunjukkan bahwa kompetensi sumberdaya manusia tidak berpengaruh terhadap kualitas laporan keuangan, hal ini disebabkan karena masih rendahnya pemahaman SAK ETAP sumberdaya manusia yang dimiliki oleh UMKM, sehingga laporan keuangan yang dihasilkan masih diragukan relevansi dan keandalannya. Sedangkan system informasi akuntansi berpengaruh terhadap kualitas laporan keuangan.

Purpose This paper aims to examine the effect of the independent board of commissioners and profitability on Islamic social reporting (ISR) disclosure implemented in companies that belong to the group category of Indeks Saham Syariah Indonesia (ISSI). This study also examined the advanced effect of ISR disclosure as a company strategy to obtain a firm’s value. Design/methodology/approach The data of the independent board of commissioners, profitability, ISR disclosure and firm’s value were obtained from the annual reports of companies whose shares belong to the calculation of ISSI, totaling 24 companies. The ISR disclosure was measured using the content analysis method. While the research model used path analysis. Findings This study found that the independent board of commissioners directly affects the ISR disclosure while indirectly affects the firm’s value as mediated by the ISR disclosure. This finding indicates that the independent board of commissioners is regarded as capable of protecting investors’ interests from problems that may be incurred from asymmetry information. However, this study failed to prove that profitability directly affects the ISR disclosure. Research limitations/implications A list of ISR disclosure items in this research adopted the list developed by Haniffa and Othman, without any additional items. While the measurement of ISR disclosure used the content analysis, therefore there may be subjectivity issues accidentally done while scoring. Practical implications This study recommends management of companies which belong to ISSI to optimize their independent board of commissioners because it has been proven in this study that their presence can significantly encourage a more independent, objective and fair climate while one of its main principles is to pay attention to the interests of minority shareholders and other stakeholders. Besides, the findings can be used to increase awareness of the company management about the importance of transparency in managing a company because the ISR disclosure has received positive responses from investors. Social implications The findings of this study encourage companies to be more transparent in presenting information. An appropriate disclosure will provide a sense of security so that the investors can account for such earthly issues before Allah SWT, thus their spiritual satisfaction can be achieved. Originality/value This paper investigated further the effect of ISR disclosure on firm’s value which has never been performed by previous scholars. The ISR disclosure is a strategy to obtain legitimacy from investors, which was analyzed using the legitimacy theory.

Bycatch small pelagic fish during the fishing season can be oversupplied so that its price goes down.  The study aims to analyze the proximate of local fish powder from the by-catch and probiotics of Probio_FM in the fish feed in Bangka Belitung. The method was the data compared with the Indonesian National Standard, SNI 01-2715-1996/Rev: 92 about the raw material of animal feed as fish powder and fish feed with six different treatments. The study found that the bycatch or trash from small pelagic fish could be used as a fish powder or fish feed. The proximate analysis on fish powder and fish feed with probiotics Probio_FM included as the quality of SNI. Crude protein values from 25.75% until 66.96% that was above SNI standard I (1.5%), II (2.5%), and III (3.0%) could be followed up into an economical business. Fermented activity from Probio_FM could degrade the protein and other components proximate such as ash content, crude protein, crude fat, crude fiber, calcium, Phosphor, and NaCl. The amino acids from protein were getting simpler and easier being absorbed by fish in culture or livestock farms. Probio_FM was assumed to degrade the protein value and other components proximate due to the utilization of nitrogen and ammonia derived from the process fish protein hydrolyzation of probiotic bacteria. The production of local feed should be implemented to reach feed security and very important to be developed into a community business. Proximate analysis of bycatch could support sustainable good aquaculture practices in the future.

Corrected bathimetry data is highly required to improve the quality of sea floor map, for a range of purposes including coastal environmental monitoring and management. This research was aimed to know chart datum values used for correctting bathymetry data at Bar-cheeked coral trout grouper (Plectropomus maculates) fishing ground in Lepar and Pongok Island waters 02o57’00”S and 106o50’00”E and 02o53’00”S and 107o03’00”E, respectively, South Bangka Regency, Indonesia. The study was carried out from November 2016 to October 2017, tidal data used for 15 days from September 16–30, 2017 using simple random sampling technique with the total of 845 points of measurements. To calculate tyde harmonic constituents values this study employed admiralty method resulting 10 major components. Results of this research indicated that harmonic coefficient values of M2, M2, S2, N2, K1, O1, M4, MS4, K2, and P1, were 0.0345 m, 0.0608 m, 0.0276 m, 0.4262 m, 0.2060 m, 0.0119 m, 0.0082 m, 0.0164 m, and 0.1406 m, respectively. Values of mean sea level, chart datum, and F, were 0.9620 m, 0.0500 m, and 0.0664 m, respectively, with diurnal type (F= 6.64). Correcting bathymetry values of surveyed location results a deviation about 1.2 m in depth. The calculated chart datum as well as corrected bathymetry provides information that can be used as vertical refrerence datum for generating sea floor map for determining the fishing ground area of bar-cheeked coral trout grouper. Fishing depth usually ranges between 4.2 and 40.8 m. Average water depth in the fishing ground ranged from 14.7 to 22.5 m.

Monitoring the health of the reared fish in a floating net cage (FNC) is often conducted by examining their ectoparasites. This study determines ectoparasite prevalences of grouper fish (Epinephelus fuscogutatus x E. polyphekadion). It was conducted in the waters surrounding Pongok Island, South Bangka Regency. The health examination of both fish and ectoparasites was carried out by applying simple random sampling during three periods, November 2016 (I), February 2017 (II) and May 2017 (III). Hydro-oceanography surveys were done every month during the three years. The grouper checkings (I, II and III) indicated the prevalences of ectoparasites in these periods were 43.3%, 8.8% and 13.5%, respectively. Fish death highly occurred in the period I, and the grouper survival rate at harvesting time was only 70% from initial seed stocking of 1,500 fish. The ectoparasite intensities during the research periods were 1.6, 1.6 and 1.5, respectively. This condition implies that every 10 groupers would potentially be attacked by at least 15-16 ectoparasites. A slow seawater current flow triggered the quick uplifting of the ectoparasites from the seafloor. The water condition at the FNC location in 2011 and 2017 was still under the quality standard. The ectoparasites were coming from the surrounding environment of the FNC location. It is inevitable that the fish culture management should focus on cleansing the ectoparasites attaching on the groupers, dusting the net cage clean, and arranging the harvest pattern on a particular month following the surrounding environmental condition to prevent ectoparasite attacks.

Potensi sumberdaya pesisir dan laut seperti perikanan tangkap dan budidaya laut perlu digali dan dikembangkan dengan konsep blue economy. Tujuan penelitian yaitu menerapkan konsep blue economy dengan mengimplementasikan budidaya udang vaname (Litopenaeus vannamei) pada kolam terpal bioflok. Penelitian ini dilaksanakan dari bulan Desember 2021 hingga Februari 2022 di Desa Balunijuk Kecamatan Merawang Kabupaten Bangka Provinsi Kepulauan Bangka Belitung. Metode dengan menggunakan data primer dan sekunder yang dianalisis dengan pendekatan deskriptif kualitatif terhadap kebijakan dan budidaya udang vaname skala rumah tangga. Hasil menunjukan bahwa merancang pembangunan berkelanjutan harus mengikuti visi, misi, tujuan, kebijakan, strategi, program, hingga implementasi kegiatan. Kebijakan yang prioritas terkait rencana aksi pangan dan gizi atau ketahanan pangan salah satunya dengan memanfaatkan sumberdaya dari laut. Ketahanan pangan dengan memanfaatkan sumberdaya dari laut dikenal dengan konsep blue economy. Kebijakan pembangunan laut yang berkelanjutan membutuhkan efektivitas politik untuk kepentingan komunitas dan ekosistem. Penerapan konsep blue economy dengan budidaya udang vaname pada kolam terpal bioflok, secara teknis membutuhkan pengukuran parameter standar seperti oksigen terlarut (DO), amonia (NH3), nitrit (NO2), nitrat (NO3), phospat (PO4), TDS, kecerahan, kedalaman, suhu perairan, salinitas, dan pH perairan. Data kualitas perairan menunjukan masih dapat ditoleransi, tidak melampaui daya dukungnya, dan masih dalam kondisi standar perairan untuk budidaya. Pelaksanaan budidaya udang vaname pada kolam terpal bioflok dapat meningkatkan manfaat ekonomi secara berkelanjutan, meningkatkan produk sehat dengan inovasi teknologi ramah lingkungan menggunakan probiotik Probio_FmUBB, menyediakan akses usaha skala rumah tangga (small-scale artisanal fisheries), dan membuka akses pasar.

This study aims to analyze the density of megabenthos in coral reef ecosystems in the waters of Perlang Village. This research was conducted in November 2019 in the waters of Perlang Village with the megabentos data collection method using the Bentos Belt Transect (BBT) method based on COREMAP CTI LIPI (2017) with 5 data collection stations. The results found 603 individuals consisting of 9 species from 4 megabenthos families in coral reef ecosystems. Species found at the study site are Diadema setosum, Diadema antillarium (Familli Deadematidae), Drupella cornus, Drupella rugosa (Family Murcidae), Trochus sp, Trochus conus, Tectus pyramis (Family Trochidae), Tridacna gigas, and Tridacna maxima (Family Tridacnidae) . The highest attendance percentage of all stations was obtained by Diadema setosum of 47.93% (289 people). Percentage of live coral cover from 5 observation stations ranged from 57.44% - 91.78%. Observation pensions that received the highest percentage of cover values ​​were at pension 2 with 91.78% in the very good category.