Pengendalian Internal, Budaya Organisasi, dan Audit Internal terhadap Fraud di Pemerintah

This study aims to test and prove the impact of internal control, organizational culture, and internal audit on fraud in the Sidoarjo district government. The research method used is quantitative method, the data used is primary data. Data collection method in the form of a questionnaire. The population in this study were 26 agencies and offices in Sidoarjo district. The sample in this study used a simple random sampling technique using the slovin formula so that a sample of 96 was obtained. The processing method used was multiple linear regression. The results showed that the internal control variables showed sig. of 0.009 which means <0.05; b) organizational culture variable shows sig. of 0.001 which means <0.05; c) the internal audit variable shows sig. of 0.000 which means <0.05. In conclusion, internal control, organizational culture, and internal audit contribute to reducing fraud. The biggest impact is internal audit, the better the internal audit is carried out, the lower the fraud will be.   Keywords: Internal Audit, Organizational Culture, Fraud, Internal Contro

UTILIZATIONOF MEMBRANE MICROFILTRATIONIN PREPARATION OF HYDROLYZED VEGETABLEPROTEINFROMFERMENTEDREDBEAN(Phaseolus vulgaris L.) EXTRACT AS FORTIFICATIONAGENT

ABSTRACT Preparation of Hydrolyzed Vegetable Protein (HVP) as savory flavor from fermented red bean broth through stirredmembrane cell using micro filtration membrane with pora size of 0.45 fJmwasperformed to get fortified agent utilized in preparation of beans sauce. The objective of this work was to study an effect of pressure and kind of red bean broth extract on content of total protein, soluble protein and dry solid in the retentate and permeate as hydrolyzed vegetable protein used for fortified agent of red bean sauces. Preparation process of hydrolyzed vegetableprotein was done using fixed rotary speed of 400 rpm, pressure of 20, 25 and 30 psi at room temperature. To investigate the effect of pressure on this separation, the feed were red bean broth extract fermented for 6, 8, 10 and 12 weeks, respectively. Fermentation process were conducted using salt fermentation with inoculum of Rhizopus-C1,salt and red bean ratios of 30:10:60%. The analysis of flux and contents of total protein, dissolved protein and dry solid in the retentate and permeate was carried out, and the result of experiment showed that interaction of Red bean broth extract with 6, 8, 10 and 12 weeks of fermentation and operation condition of microfiltration membrane separation tends to affect on flux and content of total protein, dissolved proteIn and dry solid in retentate and permeate. Red bean broth extract for 6 weeks fermentation resulted higher protein content in permeate as o/..drolyzedvegetable protein than in retentate. Permeate at pressure of 25 psi gives flux value of 0.0217 mUcm .minute and contents of total protein of 1.31 %, dissolved protein of 6.9 mg/g, and dry solid of 2.6%, while retentate as hydrolyzed vegetable protein or fortified agent indicate contents of total protein of 1.52%, dissolved protein of 4.15mg/g, and dry solid of 3.64%. It was found that micro filtrationprocess was able to increase dissolvedprotein content of about 3 times. Keywords: Microfiltration, membrane, Hydrolyzed Vegetable Protein (HVP), fermented red bean (phaseolus vulgaris L.

Penerapan Membran Mikrofiltrasi Pada Pemurnian Ekstrak Kaldu Kacang Hijau (Phaseolus Radiatus L.) Sebagai Fortifikan Produk Makanan

In preparation of mung bean (Phaseolus radiatus L.) broth extract asfortificant agent offood products via purification by means of microfiltration (MF) membrane, operation conditions have important role. Application of MF membrane modul is afurther process of purification from small scale (Stirred MF cell, 30.175 cm2 of membrane area) to bench-scale (Cross-flow MF modul, 360 cm2 of membrane area). The main goal of this work was to find out effect of flow rate of material and operation pressure on compositions of concentrate/retentate and permeate from mung bean broth extract as savoury (umami)-based fortificant agent offood products. Preparation of mung bean broth extract was conducted by introducing broth extract of crude mung bean to Cross-flow MF modul at pump motor frequency of l0 and 20 Hz, room temperature and operation pressure of 2, 4 and 6 bar, respectively. Investigation was performed on permeate flux value, and analysis was conducted on concentrate/retentate and permeate, covering on total solids, dissolved solid, total protein, dissolved protein, N-amino and salt. The result of experiment showed that pump motor frequency and operation pressure affect on concentrate/retentate and permeate compositions. Increase of pump motor frequency and operation pressure increase permeate composition, but they tend to be almost similar on concentrate/retentate of mung bean broth extract. Treatment combination at pump motor frequency of 20 Hz and operation pressure of 2 bar generated the best composition of concentrate/retentate as hydrolyzed vegetable protein (HVP) with concentrations of total solids of 3.98 %, soluble solid of 6.05 %, total protein of 5.65 %, dissolved protein of 5.3 mg/mL, N-amino of 0.95 mg/mL and salt of 2.04 %, while permeate gave flux value of 32.19 L/m2.hour with concentrations of total solids of 5.74 %, soluble solid of 5.04 %, total protein of 4.51 %, dissolved protein of 4.05 mg/mL, N-amino ofl.08 mg/mL and salt of 2.2 %, and had useful potency asfood savoury flavor

THEEFFECTOF PROCESS CONDITIONSINPREPARATIONOF VEGETABLE BROTHAS SAVORYFLAVORFROMMUNGBEANS (Phaseolus radiatus L.) USINGINOCULUMOF Rhizopus-C1

ABSTRACT Preparation of vegetable broth from mung beans (Phaseolus radiatus L.) in semi pilot scale is an attempt development to get product of savory flavor in larger scale. The aim of this activity was to find out the effect of process multiplication on composition of vegetable broth from mung beans using inoculum of Rhizopus-C1through brine fermentation in mixtures of inoculum,salt, and mung beans of 26, 23, and 51 %. This activity was conducted in both temperature of fermentation (room temperatureand 30°C), various time of fermentation (0, 2, 4, 6, 8, 10, and 12 weeks) and process scales, namely laboratory scale (300 g) and semi pilot scale (:t 25 kg), respectively. The result of experiment indicated that fermentation temperature and time and process scales were tend to affect on composition of product. The length of fermentationtime would increase concentrationsof dissolved protein, N-amino and reducing sugar, decreased concentrationsof fat and VolatileReduction Substance (VRS), while concef!trations of total protein, and water were tend to be constant in laboratory and semi pilot scales at the both process temperatures. Multiplication in preparation process of inoculum (7 kg) using starter of Rhizopus-C1resulted inoculum with activities of proteolytic of O.71 U/g, and amilolytic of 17.5 U/g at 56 h of incubation. The whole process in semi pilot scale decreased composition of products. The optimal treatment based on recovery of total protein, and the highest amino acids as N-amino in semi pilot scale was at fermentation temperature of 30°C for 10 weeks with concentrations of water of 44.96%, total protein of 11.77% (dry matter), dissolved protein of 8 mg/mL, N-amino of 15.4mgimL, reducing sugar of 582.5 mg/mL,fat of 0.26% and, VRSof90 J.leq.reduction/g. Keywords: Brine fermentation, vegetable broth, mung beans (Phaseolus radiatus L.), Rhizopus-C1, semi pilot

SISTEM CROSS FLOW DALAM PEMISAHAN SENYAWA FLAVOR SERUPA DAGING (Meatlike flavor) DARI KACANG HIJAU (Phaseolus radiatus) TERFERMENTASI OLEH Rhizopus oligosporus MELALUI MIKROFILTRASI

Cross-flow Microfiltration System is one of important separation basic using membrane influenced by separation process condition (pressure, flow rate, temperature, time), particles size and molecular weight (MW). The goal of this experiment was to find out composition, type and intensity of flavor compounds produced from autolysate separation of meatlike flavor from fermented mung bean (Phaseolus radiatus L.) through MF membrane at pump motor frequency 20 Hz, room temperature and operation pressure 6 bar for 90 minutes. The experiment results showed that Cross-flow MF System at permeate flux value of 31.83 L/m2.hour was able to separate N-Amino and dissolved protein as meatlike flavor compounds pass through MF membrane more much in permeate, while total solid, fat salt and  protein were rejected and retained more much in concentrate/retentate. Meatlike flavor compounds were dominated by sulphur. MF system was able to separate more much sulphur compounds as meatlike flavor present in permeate than concentrate/retentate. On the permeate was obtained 43 compound of meat analogue dominated by Sulphur-Nitrogen component (71.48%), namely 1,2,3-Triazole,4-flourodinitromethyl-1-methyl (0,01%), 2–Thiopenethiol (0,1%), Chlomethiazole (0,22%), 4-Methyl-5-hydroxyethylthiazole (70,99%), Furfuril-methyl-sulfide (0,11%), 2-Methyl-6-thiopurine (0,05% Area/0,2µg sample), While, other components covered Nitrogen (11), Pyran (4), Furan (5) , Alcohol  (4), Aldehiyde (3), Hidrocarbon (1) and  Ester - organi acid (5).Permeate has potential use as meatlike flavor extract, whereas retentate as concentrate/Hydrolyzed Vegetable Protein (HVP) is used for vegetable food products with meat taste and aroma. Key Words : Meat analog flavor, flavoring reaction, permeate, concentrate/retentate, microfiltration (MF)

Ultrafiltration Lactic Acid Bacteria (LAB) in mung Beans Broth by Mixed LAB Culture

Increasing Lactic Acid Bacteria (LAB) concentration in fermented broth of mung beans by mixed culture of Lactobacillus sp. and Streptococcus thermophillus through ultrafiltration (UF) (20,000 MWCO) at flow rate of ~8.87 L/min, room temperature and pressure 5 and 7 bars for 0, 30, 60, 90 and 120 minutes was performed. The results showed that pressure and time affected on UF performance, total solids, total protein and total number of LAB. Optimal time at pressure 5 bar was reached 60 minutes with flux 11.94 L/m2.hour, total solids 13.9423%, total protein 8.95%, total LAB 6.18 log CFU/mL, Robs of total solids 3.45%, total protein  58.67%, LAB 100% and DC 1.38 folds. The best time at 7 bar was reached 30 minutes with flux 16.16 L/m2.hour, total solids 12.2879%, total protein 4.41%, total LAB 6.04 Log CFU/mL, Robs of total solids 11.98%, total protein 45.76%, LAB 99.5 and DC 1.16 folds

Membrane Performance of Micro and Ultrafiltration on Folic Acid Separation from Dent Corn (Zea mays var. indentata) Hydrolyzed by Rhizopus oligosporus-C1

Performance of microfiltration (MF) and ultrafiltration (UF) membranes to separate of folic acid from corn (Zea mays var. indentata) hydrolysate equipped in stirred filtration cell (SFC) mode were performed as a reference guide toward semi pilot scale. Separation on hydrolysate suspension of yellow dent corn (HSYCD) and hydrolysate suspension of white dent corn (HSWCD) as a results of hydrolysis of protease enzyme of Rhizopus oligosporus strain-C1 0.025 % and 0.075 % (w/w, dissolved protein) at pH 5 and 30 °C for 24 hours was conducted by MF (0.45 µm) and UF (100000 MWCO) membranes at stirrer rotation speed 400 rpm and trans-membrane pressure (TMP) of 20, 30 and 40 psia for 30 minutes. The experimental result showed that based on optimization of fluxes, the best performances of MF and UF membranes on HSYDC and HSWDC were achieved at TMP 40 psia and gave fluxes of 0.0534 and 0.0508 mL/cm2.min., respectively. In these process conditions, it take place an increase of folic acid in concentrates of HSYDC and HSWDC compared with before process (feed). Identification of molecular weight (MW) on folic acid from HSYDC and HSWDC displayed dominant folic acid monomer at T2.7, and T2.4 and T2.89. This matter showed that commodity of yellow dent corn has more potential use as source of folic acid compared with white dent corn at both similar condition of hydrolysis and separation and/or purification processes

Fermentation of Spinach (Amaranthus spp) and Broccoli (Brassica oleracea L.) Using Kombucha Culture as Natural Source of Folic Acid for Functional Food

The importance of folate (folic acid, B9 vitamin, pteroyl-L-glutamic acid) in human diet for the prevention of neural tube defects during pregnancy is widely known. Green vegetables are known to be a potential source of natural occurring folic acid instead of legumes and grains. The fermentation process using a mixed culture of kombucha is an alternative of natural folic acid production from green vegetables. Broccoli and spinach was selected based on its folic acid content compared to other vegetables. This research was conducted by the extraction of broccoli and spinach at 80 °C with a ratio of vegetable and water of 1:4. The inoculum was obtained by inoculating kombucha culture on vegetable extracts for 7 days at room temperature. The vegetable extracts were then fermented using inoculum with concentration of 15, 25 and 35% (v/w of polyphenol of vegetable extracts) for 0, 3, 6, 9, 12 and 15 days at room temperature. The analysis were performed on total solids, polyphenol, dissolved protein, reducing sugars, amylase and protease activities, total acid, total plate counts and folic acid contents. This study showed that the type of vegetables, inoculum concentration and fermentation time affect the chemical composition of fermented vegetables. Fermented broccoli and spinach with inoculum concentration of 15% had the highest yield of folic acid of 69,52 µg/mL and 62,05 µg/mL after 6 days and 3 days of fermentation time, respectively. Identification of folic acid in fermented vegetable extracts at optimum condition by LC-MS were carried out with the relative intensity for fermented spinach and broccoli were 0,48% and 0,56%, respectively, with a molecular weight of 459 m/z are identified as 5-methyl tetrahydrofolate

Potensi Nanofiltrasi Dalam Pemekatan Bakteri Asam Laktat Sebagai Probiotik Savory Dari Kacang Hijau (Phaseolus Radiatus L.) Terfermentasi Oleh Rhizopus-C

Concentration of fermented Mung beans as ingredient probiotic through Nanofiltration at fixed pump motor frequency and pressure for long time was an important effort to reach optimal operation condition, so it is generated savory functional product with the best total LAB count and composition. Concentration process of fermented Mung beans substrates by Rhizopus-C fermented by LAB using mixed cultures of L. bulgaricus and S. thermophilus and enriched by full cream milk at 40 °C for 48 hours was performed at pump motor frequency of 20 Hz, room temperature and pressure of 25 bar for 30, 60, 90, 120, 150, 180, 210, 240, 270 and 300 minutes, respectively. The result of activity demonstrated that long time of concentration process would reduce permeate flux, increased retentate composition of total LAB count, total solids, total acids, dissolved protein and reducing sugar, while salt concentration would be de- clined. Based on total LAB count and process efficiency, optimal time of concentration to generate retentate as savory probiotic was 210 minutes with concentrations of total solids of 21.25 %, total acids of 1.35 %, dissolved protein of 5.65 mg/mL, reducing sugar of 127.5 mg/mL, salt of 0.57 % and total LAB count of 2.6 x 1010 cfu/mL, whereas permeate as side product could be used as probiotic acidulent gave flux of 9 L/m2.hour with concentrations of total solids of 2.24%, total acids of 1.24 %, dissolved protein of 0.02 mg/mL, reducing sugar of 2.985 mg/mL, salt of 0.67 % and totalLAB count of 1.2 x 107 cfu/mL