Pengaruh Tingkat Salinitas yang Berbeda terhadap Kelangsungan Hidup Benur Udang Windu (Penaeus Monodon) Pl 10 Selama Transportasi Sistem Basah Tertutup
DOI:
https://doi.org/10.62951/manfish.v4i1.327Keywords:
Closed Wet Transportation, Osmoregulation, Penaeus Monodon, Salinity, Survival RateAbstract
The transportation of tiger shrimp postlarvae (Penaeus monodon) in aquaculture practice is a critical stage as it may induce physiological stress that directly reduces survival rate. Salinity, as a water quality parameter closely associated with osmoregulatory processes, is a key determinant of success in closed wet system transportation. The present study was designed to examine how varying salinity concentrations influence the survival percentage of PL 10 tiger shrimp postlarvae subjected to closed wet transport conditions, as well as to identify the most suitable salinity range for such transport. A Completely Randomized Design (CRD) was employed with five salinity levels as treatments — 10, 15, 20, 25, and 30 ppt — each replicated five times. Each experimental unit contained 1,500 postlarvae in 1 L of oxygenated water packed in plastic bags and transported for approximately 3 hours. The main parameter observed was survival rate (SR), while supporting parameters included temperature, dissolved oxygen (DO), and pH. Statistical evaluation included the Kolmogorov–Smirnov normality test, Levene’s test for variance homogeneity, one-way analysis of variance (ANOVA), and Duncan’s Multiple Range Test (DMRT) at a significance level of α = 0.05. Results showed that salinity differences had a highly significant effect on postlarvae survival rate (Sig. = 0.000 < 0.05). The 25 ppt salinity treatment produced the highest survival rate of 99.64%, while 10 ppt resulted in the lowest at 63.78%. The measured water quality variables — temperature, dissolved oxygen, and pH — did not exert a statistically significant effect on postlarvae survival throughout the transport period.
References
Ainul, K. I. K., & Susanti. (2021). Pengaruh pengetahuan perpajakan, sosialisasi, dan penerapan sistem E-Filling terhadap kepatuhan wajib pajak orang pribadi. Jurnal Pendidikan Ekonomi: Ilmu Pendidikan, Ekonomi, Dan Sosial, 15(1), 98-110.
Amalda Putra, A., Marsono, S., & Adi Unggul Brirawa Surakarta, S. (2020). Pengaruh penerapan sistem online pajak (E-Registration, E-Filing, dan E-Billing) terhadap tingkat kepatuhan wajib pajak orang pribadi: (Studi kasus Kantor Pelayanan Pajak Pratama Surakarta). Jurnal Akuntansi, 7(1), 45-55. https://doi.org/10.38156/akuntansi.v1i1.28
Asep Nugraha. (2020). Peraturan Direktorat Jenderal Pajak Nomor PER-20/PJ/2013: Sistem E-registration. Direktorat Jenderal Pajak.
Direktorat Jenderal Pajak. (2014). Peraturan Direktorat Jenderal Pajak Nomor PER-26/PJ/2014: Sistem Billing. Direktorat Jenderal Pajak.
Direktorat Jenderal Pajak. (2017). Manfaat E-Billing: Sistem pembayaran lebih mudah dan akurat. Laporan Direktorat Jenderal Pajak.
Husnurrosyidah, & Suhadi. (2017). Pengaruh E-Registration, E-Filing, dan E-Billing terhadap kepatuhan wajib pajak. Jurnal Ilmu Perpajakan, 12(3), 45-53.
I Wayan Mei Soma Eka Pratama, A. Y., & Sudiartana, I. M. (2019). Pengaruh penerapan sistem E-Filing dan E-Billing terhadap kepatuhan wajib pajak dengan pemahaman internet sebagai variabel moderasi pada KPP Pratama Gianyar. Jurnal Sains, Akuntansi Dan Manajemen (JSAM), 1(4), 449-488.
Kementerian Keuangan. (2019). Peningkatan penerimaan pajak dan kemandirian pembangunan negara. Kementerian Keuangan Republik Indonesia.
Maulana, J. (2021). Pengaruh penerapan sistem E-Filing terhadap kepatuhan wajib pajak orang pribadi: Studi kasus pada pegawai di lingkungan Politeknik Pos Indonesia. Jurnal Revenue, 01(02). https://doi.org/10.46306/rev.v1i2
Muliyani, S., & Fidiana, F. (2021). Pengaruh penggunaan E-Registration, E-Billing, dan E-Filing dalam pendekatan Technology Acceptance Model (TAM). Jurnal Ilmu Dan Riset Akuntansi, 10(5), 1-20.
Nugraha, A., Rahmat, D., Hendayani, E., Ramadhan, H., & Triseptiani, Y. (2020). Implementasi Peraturan Direktur Jenderal Pajak Nomor PER-24/PJ/2012 tentang tata cara pembuatan faktur pajak: Studi kasus pada wajib pajak industri tekstil di Kantor Wilayah DJP Jawa Barat I. Jurnal Ilmu Administrasi, 11(2). https://doi.org/10.23969/kebijakan.v11i2.2903
Nursyahputri, S. R., & Saragih, H. R. (2019). Pengaruh pelatihan terhadap prestasi kerja karyawan pada unit HCBP PT Telekomunikasi Indonesia (Tbk). Jurnal Ecodemica, 3(2). https://doi.org/10.31311/jeco.v3i2.6059
Ramdani. (2019). E-Registration, E-Filing, dan E-Billing: Pengaruh terhadap kepatuhan wajib pajak. Jurnal Administrasi Pajak Indonesia, 9(2), 56-64. https://doi.org/10.31334/trans.v9i1.83
Resmi, S. (2019). Tata cara pemungutan pajak di Indonesia. Salemba Empat.
Safitri, D. N., & Sari, A. F. K. (2021). Pengaruh penerapan E-Registration, E-Filing dan E-Billing terhadap tingkat kepatuhan wajib pajak orang pribadi di Kota Malang 2021. E-JRA Vol. 10 No. 11 Agustus 2021 Fakultas Ekonomi Dan Bisnis Universitas Islam Malang, 10(11), 104-118.
Saripah, A., Antasari, D., & Inriani, R. (2016). Koefisien determinasi dalam model regresi linear. Jurnal Statistik Terapan Indonesia, 5(3), 87-93.
Setiawan, D., Kurniawan, B., & Payamta, P. (2018). Dampak penggunaan E-Filing terhadap kepatuhan wajib pajak: Peran perilaku wajib pajak sebagai variabel mediasi. Jurnal Akuntansi & Auditing Indonesia, 22(1), 12-24. https://doi.org/10.20885/jaai.vol22.iss1.art2
Tjarka, H., & Salma. (2019). Perpajakan: Teori dan aplikasi. PT. Gramedia.
Wahyuni, N., Kurnia, P., & Faradisty, D. A. (2020). Analisa pengaruh penerapan E-System perpajakan dan kebijakan perpajakan terhadap kepatuhan wajib pajak badan: Studi di KPP Pratama Bangkinang. Jurnal Akuntansi Keuangan Dan Bisnis, 13(2), 88-97. https://jurnal.pcr.ac.id/index.php/jakb/ https://doi.org/10.35143/jakb.v13i2.3835
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Manfish: Jurnal Ilmiah Perikanan dan Peternakan

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.



