Faktor-Faktor Yang Mempengaruhi Mahasiswa Memilih Karir Sebagai Akuntan Perusahaan

The purpose of this study is to examine the effects of financial rewards, professional recognition, social values, work environment, labor market considerations, personality towards career selection as corporate accountants on accounting students STIE Perbanas Surabaya. Population, sample and sampling technique in this study were students S1 accounting majors who are and who will take the course of concentration of management accounting using purposive sampling, that the sampling technique is done deliberately and in accordance with all the requirements of the sample that will be needed with the characteristics, students of the 2011 to 2016. The type of data used in this study is primary data. Primary data in this study is a response that will be answered directly by the subject of research. Methods of data collection in this study is by distributing questionnaires to respondents. The result of this study are financial rewards, professional recognition, work environment, job market consideration, personalities have no effect on career selection as a corporate accountant. While the social values affect the selection of careers as corporate accountants. Keywords: corporate accountant, salary, professional recognition, social values, job market considerations, personality

Optimization of catalyst-free production of biodiesel from Ceiba pentandra (Kapok) oil with high free fatty acid contents

Catalyst-free biodiesel production from non-edible Ceiba pentandra (kapok) oil via supercritical methanol transesterification was demonstrated in this work. The supercritical transesterification experiments were performed in a batch reactor at temperatures of 250 -350�C, pressures of 10-18 MPa, reaction times of 120-600 s, and methanol to oil molar ratios of 15:1-35:1. Response surface methodology (RSM) and four-way analysis of variance (ANOVA) were applied for the design and optimization of the experiments with respect to temperature, pressure, reaction time, and molar ratio of methanol to oil simultaneously. The response (i.e., FAME yield) was fitted by a quadratic polynomial regression model using least square analysis in a five-level-four-factor central composite design (CCD). The optimum conditions were found as follows: methanol to oil molar ratio of 30:1, temperature of 322�C, pressure of 16.7 MPa, and reaction time of 476 s with FAME (fatty acid methyl ester) yield of 95.5%. The significance of the reaction parameters toward FAME yield was in the order of methanol to oil molar ratio>reactiontime > pressure > temperature

Measurement and mathematical modeling of solubility of buttery-odor substance (acetoin) in supercritical CO2 at several pressures and temperatures

The solubilities of acetoin (3-hydroxy-2-butanone),a frequently used buttery-odor compound in supercritical carbon dioxide (SC-CO2)at several pressures and temperatures were measured in this work. The measurements were conducted in a static-analytic mode at several pressures ranging from 8 MPa to 28 MPa and four temperatures of 313.15 K, 323.15 K,333.15 K, and 343.15 K. The equilibrium was established for 3–4 h. The solubilities of acetoin in SC-CO2 increased with increasing both pressure and temperature beyond the crossover pressure at 8 MPa. Two density-based models namely Chrastil and Del Valle-Aguilera and Peng–Robinson equation of state (PR-EOS) with quadratic and Stryjek–Vera mixing rules were used to represent experimental solubilities and to describe phase behavior of the system. Both Chrastil and Del Valle-Aguilera models were able to correlate experimental solubility data satisfactorily with absolute average relative deviation (AARD) of 0.27%. Similarly, the phase equilibrium behavior of acetoin + supercritical CO2 binary system can be well interpreted by PR-EOS with quadratic (AARD of 0.11%) and Stryjek–Vera mixing rules (AARD of 0.08%)

Measurement and mathematical modeling of solubility of buttery-odor substance (acetoin) in supercritical CO2 at several pressures and temperatures

The solubilities of acetoin (3-hydroxy-2-butanone),a frequently used buttery-odor compound in supercritical carbon dioxide (SC-CO2)at several pressures and temperatures were measured in this work. The measurements were conducted in a static-analytic mode at several pressures ranging from 8 MPa to 28 MPa and four temperatures of 313.15 K, 323.15 K,333.15 K, and 343.15 K. The equilibrium was established for 3–4 h. The solubilities of acetoin in SC-CO2 increased with increasing both pressure and temperature beyond the crossover pressure at 8 MPa. Two density-based models namely Chrastil and Del Valle-Aguilera and Peng–Robinson equation of state (PR-EOS) with quadratic and Stryjek–Vera mixing rules were used to represent experimental solubilities and to describe phase behavior of the system. Both Chrastil and Del Valle-Aguilera models were able to correlate experimental solubility data satisfactorily with absolute average relative deviation (AARD) of 0.27%. Similarly, the phase equilibrium behavior of acetoin + supercritical CO2 binary system can be well interpreted by PR-EOS with quadratic (AARD of 0.11%) and Stryjek–Vera mixing rules (AARD of 0.08%)

Novel, Integrated Biorefinery Approach of Ceiba pentandra (Kapok) Seed and Its Secondary Waste

Total utilization of waste resources to harnessing energy based on the green engineering approach (biorefinery) is the main feature of this work. Kapok seed and its seed cake have been successfully transformed into renewable high-value products by the application of integrated biorefinery combining in situ subcritical methanol transesterification and pyrolysis processes. The in situ subcritical methanol transesterification of kapok seed into biodiesel was conducted at various temperatures (120–180 °C) and pressures (2–3.5 MPa) for 2–8 h with a methanol/seed mass ratio of 24:1. The resulting seed cake was thermochemically converted to bio-oil and char via a slow pyrolysis process. The experiments were performed at five temperatures ranging from 300 to 700 °C within 2–4 h with two heating rates of 10 and 20 °C/min. The products namely biodiesel, bio-oil, and char all show suitable physicochemical properties as well as gross calorific value to be used as an alternative energy source displacing conventional petroleum fuel for industrial and transportation purposes

Preparation of nanoporous carbon microspheres by subcritical water carbonization and electrocapacitive study

In this work, sugar-derived carbon microspheres (CMSs) with diameters in the range of 5-10 μmand uniform nanopores were prepared using the subcritical water carbonization method, followed bymicrowave-assisted KOH activation. The carbonization was conducted at 3 MPa and moderate tempera-tures (150-170°C) in subcritical water, which is a green dehydrating agent. The formation of the CMSsfrom a sugar solution under subcritical water conditions followed a radical-catalysed emulsion polymer-ization mechanism. The specific surface area and pore volume of the CMSs were found to increase withincreasing the mass ratio of KOH over carbon up to 1:1. Electrocapacitive results showed that a sampleprepared at a KOH to carbon ratio of 1:1 and microwave irradiation level of 70% possessed the highestspecific capacitance (about 179.2 F/g) at a current density of 1 A/g and excellent cycling performance over1000 charging/discharging cycles without significantly loss in capacitance. The specific capacitance andcapacitive retention of this electrode are comparable to that of an electrode prepared from commercialYP-80F activated carbon

Optimization of catalyst-free production of biodiesel from Ceiba pentandra (kapok) oil with high free fatty acid contents

Catalyst-free biodiesel production from non-edible Ceiba pentandra (kapok) oil via supercritical methanol transesterification was demonstrated in this work. The supercritical transesterification experiments were performed in a batch reactor at temperatures of 250-350°C, pressures of 10-18MPa, reaction times of 120-600s, and methanol to oil molar ratios of 15:1-35:1. Response surface methodology (RSM) and four-way analysis of variance (ANOVA) were applied for the design and optimization of the experiments with respect to temperature, pressure, reaction time, and molar ratio of methanol to oil simultaneously. The response (i.e., FAME yield) was fitted by a quadratic polynomial regression model using least square analysis in a five-level-four-factor central composite design (CCD). The optimum conditions were found as follows: methanol to oil molar ratio of 30:1, temperature of 322°C, pressure of 16.7MPa, and reaction time of 476s with FAME (fatty acid methyl ester) yield of 95.5%. The significance of the reaction parameters toward FAME yield was in the order of methanol to oil molar ratio>reaction time>pressure>temperature