Search results for: Krisna Damayanti

Authors: Krisna Damayanti, Lilis Ardini

Abstract:

Many issues about the relationship between auditors in auditing practices with its stakeholders often heard. It appears in perspectives of bringing out the variety of phenomena affecting from the audit practice of greed and not appreciating from the independency of the audit profession and professional code of ethics. It becomes a logical consequence in practicing of capitalism in accounting. The main purpose of this article would like to uncover the existing auditing practices in Indonesia, especially in Java that associated with a strong influence of Javanese culture with reluctant /”shy", politely, "legowo (gratefully accepted)", "ngemong" (friendly), "not mentholo" (lenient), "tepo seliro" (tolerance), "ngajeni" (respectful), "acquiescent" and also reveals its relationships with Non Javanese culture in facing the conflict of interest in practical of auditing world. The method used by interpretive approach that emphasizes the role of language, interpret and understand and see social reality as something other than a label, name or concept. Global practices in auditing of each country have particular cultures that affect the standard set by those regulatory standards results the adaptation of IAS. The majority of parties in Indonesia is dominated by Javanese racial regulators, so Java culture is embedded in every audit practices and those conditions in Java leads auditors in having similar behaviour, sometimes interfere with standard Java code of conduct must be executed by an auditor. Auditors who live in Java have the characters of Javanese culture that is hard to avoid in the audit practice. However, practically, the auditors still are relevant in their profession.

Keywords: Auditors, java, character, profession, code of ethics, client.

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Authors: D. S. Fardhyanti, A. Damayanti

Abstract:

Coal tar is a liquid by-product of coal pyrolysis processes. This liquid oil mixture contains various kinds of useful compounds such as benzoic aromatic compounds and phenolic compounds. These compounds are widely used as raw material for insecticides, dyes, medicines, perfumes, coloring matters, and many others. The coal tar was collected by pyrolysis process of coal obtained from PT Kaltim Prima Coal and Arutmin-Kalimantan. The experiments typically occurred at the atmospheric pressure in a laboratory furnace at temperatures ranging from 300 to 550oC with a heating rate of 10oC/min and a holding time of 1 hour at the pyrolysis temperature. The Gas Chromatography-Mass Spectroscopy (GC-MS) was used to analyze the coal tar components. The obtained coal tar has the viscosity of 3.12 cp, the density of 2.78 g/cm3, the calorific value of 11,048.44 cal/g, and the molecular weight of 222.67. The analysis result showed that the coal tar contained more than 78 chemical compounds such as benzene, cresol, phenol, xylene, naphtalene, etc. The total phenolic compounds contained in coal tar are 33.25% (PT KPC) and 17.58% (Arutmin-Kalimantan). The total naphtalene compounds contained in coal tar is 14.15% (PT KPC) and 17.13% (Arutmin-Kalimantan).

Keywords: Coal tar, pyrolysis, gas chromatography-mass spectroscopy.

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Authors: D. S. Fardhyanti, A. Damayanti

Abstract:

The utilization of biomass as a source of new and renewable energy is being carried out. One of the technologies to convert biomass as an energy source is pyrolysis which is converting biomass into more valuable products, such as bio-oil. Bio-oil is a liquid which is produced by steam condensation process from the pyrolysis of coconut shells. The composition of a coconut shell e.g. hemicellulose, cellulose and lignin will be oxidized to phenolic compounds as the main component of the bio-oil. The phenolic compounds in bio-oil are corrosive; they cause various difficulties in the combustion system because of a high viscosity, low calorific value, corrosiveness, and instability. Phenolic compounds are very valuable components which phenol has used as the main component for the manufacture of antiseptic, disinfectant (known as Lysol) and deodorizer. The experiments typically occurred at the atmospheric pressure in a pyrolysis reactor at temperatures ranging from 300 ^oC to 350 ^oC with a heating rate of 10 ^oC/min and a holding time of 1 hour at the pyrolysis temperature. The Gas Chromatography-Mass Spectroscopy (GC-MS) was used to analyze the bio-oil components. The obtained bio-oil has the viscosity of 1.46 cP, the density of 1.50 g/cm³, the calorific value of 16.9 MJ/kg, and the molecular weight of 1996.64. By GC-MS, the analysis of bio-oil showed that it contained phenol (40.01%), ethyl ester (37.60%), 2-methoxy-phenol (7.02%), furfural (5.45%), formic acid (4.02%), 1-hydroxy-2-butanone (3.89%), and 3-methyl-1,2-cyclopentanedione (2.01%).

Keywords: Bio-oil, pyrolysis, coconut shell, phenol, gas chromatography-mass spectroscopy.

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