PENGARUH INDEPENDENSI DAN DUE PROFESSIONAL CARE TERHADAP KUALITAS AUDIT (Survei pada 14 Kantor Akuntan Publik di Kota Bandung)

i ABSTRAK Penelitian ini bertujuan untuk mengetahui besarnya pengaruh independensi dan due professional care terhadap kualitas audit pada Kantor Akuntan Publik di Kota Bandung. Penelitian ini merupakan penelitian desktiptif verifikatif. Teknik sampling yang digunakan dalam penelitian ini adalah probability sampling dengan pendekatan simple random sampling. Banyaknya populasi penelitian adalah 14 KAP di Kota Bandung, sampel yang diperoleh yaitu sebanyak 40 responden dari 14 KAP dengan sumber data yang diperoleh melalui hasil pengisian kuesioner. Analisis Statistik yang digunakan dalam penelitian ini adalah uji validitas, reliabilitas, uji asumsi klasik, analisis regresi berganda, korelasi, uji parsial, uji simultan dan koefisien determinasi Berdasarkan hasil penelitian yang dilakukan dapat diketahui bahwa variabel independensi secara parsial berpengaruh signifikan terhadap Kualitas Audit dengan kontribusi pengaruh sebesar 15.7% sedangkan sisanya sebesar 84.3% merupakan kontribusi dari variabel lain, variabel due professional care secara parsial berpengaruh signifikan terhadap Kualitas Audit dengan kontribusi pengaruh sebesar 48.9% sedangkan sisanya sebesar 51.1% merupakan kontribusi dari variabel lain dan due professional care dan independensi secara simultan berpengaruh signifikan terhadap kualitas audit sebesar 64.7% sedangkan sisanya sebesar 35.3% merupakan kontribusi dari variabel lain. Kata kunci: Independensi, Due Professional Care, Kualitas Audi

USULAN PERBAIKAN FASILITAS KERJA PADA PRODUKSI KAYU MESIN MOULDING UNTUK MENGURANGI KECELAKAAN KERJA DI CV. PRIMA WIRA AGUNG METODE : WHY BECAUSE ANALYSIS (Studi Kasus: CV. PRIMA WIRA AGUNG )

ANDRI HARDIANSYAH 11352105470 Tanggal Sidang : Juli 2020 Periode Wisuda : Jurusan Teknik Industri Fakultas Sains dan teknologi Universitas Islam Negeri Sultan Syarif Kasim Riau Jl. HR. Soebrantas KM. 18 No. 155 Pekanbaru ABSTRAK CV Prima Wira Agung adalah perusahaan yang bergerak di bidang industri pengolahan kayu (Construction and industrial wood). Perusahaan ini memproduksi olahan kayu yang berbahan dasar dari kayu pohon karet beralamat di Jl. Pasir Putih, Km 8,5 Desa Baru. Hasil indentifikasi dan observasi awal pada proses produksi finger joint stick terindikasi beberapa masalah yang terkait dengan adanya kecelakan kerja di lantai produksi pada mesin moulding. Terdapat 3 jenis kecelakaan terjadi pada lantai produksi antara lain terkena benda – benda, tertimpa benda jatuh, terpotong dan terjepit. Frequecy Rate (FR) dan Saverity Rate (SR) yang terjadi pada tahun 2016 – 2018 mengalami peningkatan kecelakaan kerja yang berulang – ulang setiap tahunnya. Penelitian ini bertujuan untuk mengetahui dan meklasifikasi kasus kecelakaan kerja, memberikan solusi berupa SOP dan memberikan pengetahuan dan kesadaran berbentuk. Dari hasil pengolahan data didapatkan hasil penyebab kecelakaan kerja diantaranya dari faktor manusia, tidak tersedia alat pelindung diri, kurang pelatihan tentang keselamatan kerja dan kurangnya pengawasan. Oleh sebab itu diberikan tindakan perbaikan Membuat dan menjalankan standar prosedur kerja yang aman dan benar, Mewajibkan karyawan menggunakan APD, Memberikan pengawasan dan peraturan tentang keselamatan kerja, Mengecek ketersediaanya APD di perusahaan, Membuat Program Kesehatan dan Keselamatan Kerja, yang akan mengurangi angka kecelakaan yang terjadi Kata Kunci: Keselamatan dan Kesehatan Kerja, Why Because Analysis (WBA), SO

Magnetic Reduced Graphene Oxide as Advanced Materials for Adsorption of Metal Ions

MAGNETICREDUCEDGRAPHENEOXIDEASADVANCEDMATERIALSFORADSORPTION OF METALIONS.Magnetic Reduced Graphene Oxide (MRGO) is graphene-basedmaterial that modified by introducing iron oxide nanoparticles onto the surface of graphene oxide (GO).MRGO exhibit some unique and advanced properties and characteristic including high surface area, superparamagnetic characteristics and adsorption ability against ions and molecules. In this research,MRGO was prepared by the Hummers method,followed by reacting ferrochloride tetrahydrate and ferrichloride hexahydrate through co-precipitation method for the formation of iron oxide nanoparticles on the GO surface.MRGO was prepared with various composition of ferrochloride tetrahydrate. Furthermore, the resultant of MRGO was characterized by Scanning Electron Microscope (SEM), Fourier-transform Infrared (FT-IR) Spectroscopy, and Atomic Adsorption Spectroscopy (AAS).Adsorption characteristics test was conducted against electroplating waste-based metal ion. The SEM results showed that GO exhibited the layered structure meanwhile MRGO exhibit as FeƒO4-modified GO layered surfaces. MRGO made by different ferrochloride tetrahydrate differed in the iron oxide nanoparticles formation on the surface ofGO. Increasing the composition of ferrochloride tetrahydrate increased the formation of iron oxide nanoparticles.Moreover,MRGO (FeCl‚.4H‚O 0.0064M) is successfully applied as nickel metal ion adsorbents with the adsorption ability of 78,24%. This result showed that MRGO have a potential prospect as an effective and efficient advanced adsorbent material candidate

MAGNETIC REDUCED GRAPHENE OXIDE AS ADVANCED MATERIALS FOR ADSORPTION OF METAL IONS

MAGNETIC REDUCED GRAPHENE OXIDE AS ADVANCED MATERIALS FOR ADSORPTION OF METAL IONS. Magnetite (Fe₃O4) Reduced Graphene Oxide (MRGO) is graphene-based material that modified by introducing of Fe₃O4 nanoparticles onto the surface of graphene oxide (GO). MRGO exhibit some unique and advanced properties and characteristic including high surface area, superparamagnetic characteristics and adsorption ability against ions and molecules. In this research, GO was prepared by the Hummers method, followed by reacting FeCl₂.4H₂O and FeCl₃.6H₂O through co-precipitation method for the formation of magnetite nanoparticles on the graphene surface. MRGO was prepared with various composition of ferrochloride tetrahydrate (FeCl₂.4H₂O). Furthermore, the resultant of MRGO was characterized by Scanning Electron Microscope (SEM), Fourier-transform Infrared (FTIR) Spectroscopy, X-ray diffraction (XRD) and Atomic Adsorption Spectroscopy (AAS). Adsorption characteristics test was conducted against electroplating waste-based metal ion.  The SEM results showed that GO exhibited the layered structure meanwhile MRGO exhibit as a Fe₃O4-modified GO layered surfaces. Furthermore, MRGO made by different ferrochloride tetrahydrate differed in the Fe₃O4 nanoparticles formation on the surface of GO. Increasing the composition of ferro chloride tetrahydrate increased the formation of Fe₃O4. MRGO developed as a superparamagnetic material which could easily interact during the external magnetic field applications and this character will easily disappears when the magnetic field is removed. Moreover, MRGO (FeCl₂.4H₂O 0.0064M) is successfully applied as nickel metal ion (Ni2+) adsorbents with the adsorption ability of 78,24%. This results showed that MRGO have a potential prospect as an effective and efficient adsorbent advanced material candidate

Preparation and characterization of biomass-derived advanced carbon materials for lithium-Ion battery applications

In this study, carbon-based advanced materials for lithium-ion battery applications were prepared by using soybean waste-based biomass material, through a straightforward process of heat treatment followed by chemical modification processes. Various types of carbon-based advanced materials were developed. Physicochemical characteristics and electrochemical performance of the resultant materials were characterized systematically. Scanning electron microscopy observation revealed that the activated carbon and graphene exhibits wrinkles structures and porous morphology. Electrochemical impedance spectroscopy (EIS) revealed that both activated carbon and graphene-based material exhibited a good conductivity. For instance, the graphene-based material exhibited equivalent series resistance value of 25.9 Ω as measured by EIS. The graphene-based material also exhibited good reversibility and cyclic performance. Eventually, it would be anticipated that the utilization of soybean waste-based biomass material, which is conforming to the principles of green materials, could revolutionize the development of advanced material for high-performance energy storage applications, especially for lithium-ion batteries application

Electrospun α-mangosteen–chitosan–poly(ethylene oxide) nanofibers

In this study, electrospun α -mangosteen–chitosan–polyethylene oxide (PEO) nanofibers were produced via electrospinning process. The structure and morphology of nanofibers were evaluated through a field emission scanning electron microscope (FESEM) and Fourier-transform infrared (FTIR) spectroscopy. The FE-SEM demonstrated that the average diameter of electrospun α -mangosteen–chitosan–PEO nanofibers were 125.5 ± 33.6 nm, 91.8 ± 27.1 nm, and 111.7 ± 39.8 nm for 0.025, 0.05, and 0.075% (w/v) α -mangosteen concentration, respectively, meanwhile the average diameter of electrospun chitosan–PEO nanofibers and electrospun α -mangosteen–PEO nanofibers was 124.8 ± 52.8 nm and 153.5 ± 49 nm, respectively. The FE-SEM image of electrospun α -mangosteen–chitosan–PEO nanofibers shows that the higher concentration of PEO resulted in smooth morphology, no beads, and continuous fibers. The morphology of electrospun α -mangosteen–chitosan–PEO nanofibers resulted in a better preservative than the morphology of electrospun α -mangosteen–PEO nanofibers. The FTIR spectra of the electrospun nanofibers demonstrate the presence of characteristic peaks of α -mangosteen, chitosan, and PEO and indicate intermolecular interactions via hydrogen bonds. The average diameter of the electrospun α -mangosteen–chitosan–PEO nanofibers are within the size range of the extracellular matrix of the natural structure. Therefore, the electrospun α -mangosteen–chitosan–PEO nanofibers are the potential for biomedical applications

The effect of Basic Oxygen Furnace, Blast Furnace, and Kanbara Reactor Slag as Reinforcement to Cement Based Mortar

Slag is a waste from steelmaking industries that was released into the environment. Slag was used as reinforced material in mortar. Different types of slag, including Air Cooled Slag (ACS), Granulated Blast Furnace Slag (GBFS), Basic Oxygen Furnace Slag (BOFS), and Kanbara Reactor Slag (KRS), were used as a reinforcing material in this study. The composition of slag in the mixture on mortar was 10%, 20%, 30%, 40%, and 50%. The sample was made with a water-cement ratio (w/c) of 0.35, with the ratio of sand and cement being 1:1.5, respectively. Treatment of mortar sample at ambient temperature was applied. The mortar samples were left to cure until 3, 7, and 28 days, which performed a compression test. The results show that adding slag to the mortar enhanced the compressive strength of the pristine mortar. The highest strength was obtained by adding 10% slag at 28 days. The compressive strength of GBFS, BOFS, KRS, and ACS was 23.76 MPa, 23.28 MPa, 19.68 MPa and 17.48 MPa, respectively. Based on the XRD result, it was discovered that the mixture has more Calcium Silicate Hydrate Peak than Pristine mortar.DOI: 10.17977/um024v7i12022p05

Synthesis and Characterization of MgPSZ-PMMA Composite by Sol-Gel Modification and Direct Foaming Technique Using Egg Whites

This study prepared Magnesium-Partially Stabilized Zirconia (Mg-PSZ) filler synthesis and direct foaming technique using egg whites, and impregnated by PMMA. The results were evaluated systematically by X-ray diffraction (XRD), Scanning Electron Microscope (SEM), and Transmission Electron Microscope (TEM). XRD results denote that the powder sample of MgPSZ was successfully formed with various crystal size of tetragonal and monoclinic phase. SEM and TEM observations revealed that nanoparticles MgPSZ were in spherical and long rounded shapes. Furthermore, SEM observation revealed that the direct foaming method were also successful in the formation of porous structures which favourable for impregnation process by PMMA. The use of egg whites as a polymer precursor in both methods demonstrates that porous specimens contained nanosized, predominantly tetragonal, Mg-PSZ powders were successfully synthesized. This shall yield an interesting prospect towards cheap, reliable, and biocompatible product to resemble the modulus elasticity of dentin

Hydrophobic Drug-Loaded PEGylated Magnetic Liposomes for Drug-Controlled Release

Abstract Less targeted and limited solubility of hydrophobic-based drug are one of the serious obstacles in drug delivery system. Thus, new strategies to enhance the solubility of hydrophobic drug and controlled release behaviors would be developed. Herein, curcumin, a model of hydrophobic drug, has been loaded into PEGylated magnetic liposomes as a drug carrier platform for drug controlled release system. Inductive magnetic heating (hyperthermia)-stimulated drug release, in vitro cellular cytotoxicity assay of curcumin-loaded PEGylated magnetic liposomes and cellular internalization-induced by magnetic guidance would be investigated. The resultant of drug carriers could disperse homogeneously in aqueous solution, showing a superparamagnetic characteristic and could inductive magnetic heating with external high-frequency magnetic field (HFMF). In vitro curcumin release studies confirmed that the drug carriers exhibited no significant release at 37 °C, whereas exhibited rapid releasing at 45 °C. However, it would display enormous (three times higher) curcumin releasing under the HFMF exposure, compared with that without HFMF exposure at 45 °C. In vitro cytotoxicity test shows that curcumin-loaded PEGylated magnetic liposomes could efficiently kill MCF-7 cells in parallel with increasing curcumin concentration. Fluorescence microscopy observed that these drug carriers could internalize efficiently into the cellular compartment of MCF-7 cells. Thus, it would be anticipated that the novel hydrophobic drug-loaded PEGylated magnetic liposomes in combination with inductive magnetic heating are promising to apply in the combination of chemotherapy and thermotherapy for cancer therapy