4 research outputs found
Towards Implementation of Sociology Theory in Management Accounting Research
Full text linkThis article aims to give another perspective for Management accounting scholars implement sociology theories in their researchers. Traditionally, accounting researchers have been conducted relying on accounting theory, management theory, economic theory, and psychological theory. However, in line with popularity academic research that involves the interdisciplinary field of study, it is, therefore, the possibility to adopt another perspective of theory from a related discipline. Since Management accounting discipline is closely associated with the organization and behavior of an individual within the organization, sociology theory is considered fit to be adopted. This article will figure out potential research in management accounting discipline using framework sociology theory
Effect of Organic Fertilizer and Biochar on Seedling Media Quality and Growth of Cacao Seedling
Full text linkUsing acid soil as a cacao seedling medium limits the seedling growth due to low fertility, thus necessitating soil ameliorant treatment to improve its chemical, physical, and biological quality. This study aimed to investigate the effect of cacao husks as organic fertilizer and biochar on chemical and biological properties of seedling media and cacao seedling growth, was conducted in Soil Biotechnology Laboratory and Soil Fertility Laboratory, Bogor Agricultural University and Pakuwon Experimental Station at Indonesian Industrial and Beverage Crops Research Institute (IIBCRI), Sukabumi, from June 2014 until February 2015. Completely randomized design (CRD) was used in the factorial treatment with three factors: (1) organic fertilizer treatment (without organic fertilizer and with organic fertilizer 10% of the weight of seedling media), (2) the types of biochar (rice husk and white albizia wood), and (3) the doses of biochar (0%, 1%, 2%, 4%, 6% of the weight of seedling media), with three replications respectively. Observation was on chemical and biological properties of the soil and seedling growth. The results showed that organic fertilizer or albizia wood biochar application significantly improved C-organic and C/N ratio. Increasing the dose of biochar or organic fertilizer application raised the pH, total N, and microbes respiration, whereas without organic fertilizer was linearly able to improve total population of microbes but not the dry weight of cacao seedling. The combination of biochar and organic fertilizers increased the stem diameter and dry weight of cacao seedling
Harvesting of Residual Soil Phosphorus on Intensive Shallot Farming in Brebes, Indonesia
Full text linkAccumulated residual soil phosphorus (P) on shallots farming in Brebes can be harvested through the application of ameliorants or bio-fertilizers. The information on the effect of ameliorants and bio-fertilizers on soil P fractions is limited. The study objective was to evaluate the transformation of accumulated P to available forms by adding humic substance (CHS), bio-fertilizers (CBF), phosphate solubilizing bacteria (PSB), or phosphate solubilizing fungi (PSF) on soil from Brebes. The experiment was conducted in rhizobox that has two compartments, namely inner compartment (rooting area) and outside compartment (non-rooting area). Shallots were planted for 26 days, observed for their growth, and analyzed for their P absorption. Soil samples in rooting and non-rooting area were analyzed for their P fractions after planting. The results indicated that the addition of CHS, CBF, PSB or PSF increased the harvesting of residual soil P through its transformation to a more labile P as high as 0.67% in rooting area. The dynamic of transformation in rooting area gave better information of harvesting P. The capability of harvesting accumulated P was in the order of CBF, CHS, PSF and PSB. For harvesting residual P, addition of humic substance or bio-fertilizers should be made in the rooting area
