ANAEROBIC BIODEGRADATION OF A NAPHTHENIC ACID UNDER DENITRIFYING CONDITIONS

Oil sand deposits in the Athabasca Basin in Alberta represent one of the largest global oil reserves. The bitumen contents of oil sand shallow deposits are recovered by surface mining using modified version of the Clark hot water process. Extraction of bitumen results in extremely large volumes of process water, which are contaminated with naphthenic acids. Various ex-situ treatment techniques including ozonation, advanced oxidation, adsorption, and bioremediation have been evaluated for the treatment of these waters. Previous studies conducted by Paslawski et al. (2009) investigated aerobic biodegradation of naphthenic acids in properly designed and carefully operated bioreactors. In the current work, anaerobic biodegradation of naphthenic acids under denitrifying condition was examined as a potential approach to eliminate the aeration cost in ex-situ treatment and as an alternative for application of in-situ treatment of oil sand process water in stabilization ponds was examined. Using trans-4-methyl-1-cyclohexane carboxylic acid (trans-4MCHCA), a microbial mixed culture developed in earlier works (Paslawski et al., 2009), and nitrate as an electron acceptor, anaerobic biodegradation of trans-4MCHCA were studied in batch and continuous bioreactors: continuous stirred tank reactor (CSTR) and biofilm system. Effects of naphthenic acid concentration, temperature, and loading rate on biodegradation process were investigated. The batch studies showed that initial concentration of trans-4MCHCA influenced the biodegradation rate where the increase in initial concentration of trans-4MCHCA from 100 to 250 mg L-1 led to a higher rate but further increase in concentration did not have a marked effect. Moreover, batch experiments at temperatures ranging from 10° to 35°C demonstrated that the optimum temperature was in the range of 20 - 24°C. Continuous anaerobic biodegradation in the CSTR showed that increase in loading rate of trans-4MCHCA caused an increase in removal rate of both trans-4MCHCA and nitrate. Rates were decreased as the system approached the cell washout. The maximum biodegradation rate and nitrate removal rate, achieved at trans-4MCHCA loading rate of 157.8 mg L-1 h-1, were 105.4 mg L-1 h-1 and 144.5 mg L-1 h-1, respectively. A similar dependency between the loading and removal rates was also observed in the biofilm reactor. The maximum removal rate of trans-4MCHCA and nitrate in the biofilm reactor, operated at room temperature (24 ± 2ºC) were 2,028.1 mg L-1 h-1 and 3,164.7 mg L-1 h-1, respectively and obtained at trans-4MCHCA loading rate of 2,607.9 mg L-1 h-1. Comparison of the results from aerobic batch systems obtained by Paslawski et al. (2009) and the current results showed similar profile where increase in initial concentration of naphthenic acid increased the biodegradation rate of trans-4MCHCA. As far as the effect of temperature is concerned, room temperature (20 - 24ºC) was identified as optimum temperature regardless of mode of biodegradation. Under continuous mode of operation (CSTR and biofilm reactors), anaerobic biodegradation was much faster than its aerobic counterpart. For instance the maximum anaerobic removal rate of trans-4MCHCA in the CSTR was 105.4 mg L-1 h-1, while the highest removal rate achieved in the aerobic CSTR was 9.6 mg L-1 h-1. Similarly, anaerobic biofilm reactor achieved a higher maximum removal rate of 2,028.1 mg L-1 h-1 compared to a 924.4 mg L-1 h-1 removal rate in the aerobic biofilm reactor. The overall finding indicated that biodegradation of trans-4MCHCA can be achieved effectively under anaerobic condition with the rates markedly higher than those for aerobic system

IDENTIFIKASI MISKONSEPSI SISWA SMA KELAS X DI SURAKARTA MENGGUNAKAN TES DIAGNOSTIK EMPAT TAHAP DENGAN RADIO FREQUENCY-COMPUTER BASED TEST PADA MATERI SUHU DAN KALOR

Yovita Yuliana. K2312079. IDENTIFIKASI MISKONSEPSI SISWA SMA KELAS X DI SURAKARTA MENGGUNAKAN TES DIAGNOSTIK EMPAT TAHAP DENGAN RADIO FREQUENCY-COMPUTER BASED TEST PADA MATERI SUHU DAN KALOR. Skripsi, Surakarta: Fakultas Keguruan dan Ilmu Pendidikan Universitas Sebelas Maret, Januari 2017. Penelitian bertujuan untuk: mengidentifikasi letak miskonsepsi siswa pada materi Suhu dan Kalor. Penelitian ini mengadopsi soal tes diagnostik miskonsepsi dengan empat tahap dan dikemas dalam media RF-CBT. Populasi dalam penelitian ini adalah siswa SMA kelas X MIA di Surakarta, pada tahun ajaran 2015/2016. Teknik sampel yang digunakan adalah stratified-cluster random sampling (pengambilan sampel acak klaster-berstrata), sehingga didapatkan sampel siswa SMA Negeri 3 Surakarta, siswa SMA Negeri 5 Surakarta, dan SMA Negeri 8 Surakarta. Selanjutnya, data dikumpulkan menggunakan teknik tes dan wawancara. Analisis yang dilakukan adalah reduksi data, penyajian data, dan penarikan kesimpulan atau verifikasi yang dilakukan secara paralel. Hasil penelitian menunjukkan bahwa: sebanyak 51 % siswa SMA kelas X di Surakarta mengalami miskonsepsi dalam materi Suhu dan Kalor. Sedangkan siswa yang paham konsep hanya sebesar 25 % dan 15 % siswa kurang paham konsep. Selain itu, 6 % siswa error saat mengerjakan soal, dan 3 % siswa memilih tidak menjawab soal tes diagnostik miskonsepsi tersebut. Kata kunci: miskonsepsi, tes diagnostik empat tahap, RF-CBT, Suhu dan Kalo

The Disclosure Tone, Earnings Management, Earnings Quality: Evidence Found in Indonesia Listed Manufacturing Industry

To further analyze the relationship between Earnings Management (EM), Earnings Quality (EQ), and the Disclosure Tone (DT) of the Indonesian manufacturing industry. Furthermore, NVivos coding AI measures the DT through automated text analysis. The sample of 61 listed Indonesian manufacturing enterprises from the years 2017 to 2021 is tested using panel data analysis. It has been discovered that EM has a significant positive association with DT, and EQ has an insignificant negative association. This study found that the asymmetric information makes the companies to increase positive and negative tones in their annual report. Additional variables and samples will need to be added to assess the industry in future studies to provide a more in-depth examination of DTs influence

PENYULUHAN BAGI UMKM PEMULA UNTUK MEMBANGUN BISNIS YANG TEPAT SASARAN

Kegiatan Pengabdian Kepada Masyarakat (PKM) yang kami lakukan diperuntukkan bagi jemaat Gereja Bethel Indonesia Bandung Stairway from Heaven yang hendak memulai usaha atau sudah menjalankan usaha namun belum berkembang, dalam hal ini yang masih termasuk kategori UMKM. Tujuan dari PKM ini adalah memberikan serta membekali  anggota yang akan memulai usaha atau sudah memiliki usaha namun belum berkembang dalam hal ini termasuk kategori UMKM dan mengindentifikasi apa yang menjadi kesalahan dalam pebisnis pemula, sehingga mereka dapat mengantisipasinya pada tahap awal. Abdimas ini dengan menggunakan teknik penyuluhan dan konsultasi mengenai apa yang harus dilakukan pebisnis pada saat awal, cara menyelesaikan tantangan dan persoalan dan komunikasi yang baik dalam berbisnis. Manfaat penyuluhan ini terlihat dari post test yang menunjukkan bahwa peserta menjadi memiliki pemikiran yang lebih luas mengenai apa saja yang harus disiapkan dalam memulai bisnis  mulai dari produk yang disiapkan, pasar yang akan dikuasai, perlunya riset pasar dan modal apa yang disiapkan dan dibutuhkan dalam melakukan bisnis. Kata kunci: UMKM, membangun bisnis, bisnis tepat sasaran. ABSTRACT The Community Service Activities (PKM) that we carry out are intended for Bethel Indonesia Bandung Stairway from Heaven Church congregations who want to start a business or are already running a business but have not yet developed, in this case those who are still in the MSME category. The purpose of this PKM is to provide and equip members who are about to start a business or already have a business but have not yet developed, in this case including the MSME category and identify what is wrong with novice businessmen, so they can anticipate it at an early stage. This Abdimas uses counseling and consulting techniques regarding what a businessman should do at the start, how to solve challenges and problems and good communication in doing business. The benefits of this counseling can be seen from the post test which shows that participants have broader thoughts about what must be prepared in starting a business starting from the products prepared, the market to be controlled, the need for market research and what capital is prepared and needed in doing business. Keywords: MSME, building a business, business right on target

Crowdsourcing in developing repository of phrase definition in Bahasa Indonesia

Language repository is valuable as a reference in using the language, its preservation, and in developing and implementation of natural language processing algorithms. Bahasa Indonesia is one of natural languages that hardly has repository despite its large number of speakers and previous attempts to build ones. We devised a way to develop repository of phrase definition in Bahasa using a kind of crowdsourcing and investigated its implementation. An application add-on was inserted to an information system that manages final year projects of undergraduate students. The add-on invites students to participate in writing keyword definition and validating definition. Investigation in a period of six months reveals that about 25% of application users take parts into the voluntary activities either as definition writers and/or validators. During the period, about 1200 phrase definitions were added into the repository and in average each definition is validated by two participants. The activity is supported by users that are well aware of the tasks, and have positive perception about the work, despite different reasons that motivate their contribution

Persepsi Keadilan dan Perilaku Permainan Anggaran pada Perusahaan Manufaktur

AbstractThe purpose of this study is to examine the role of mediating perceptions of procedural fairness on the influence of financial performance measures on the budget gaming behaviour. This study uses a quantitative approach with a survey method (questionnaire) to 101 division managers of manufacturing companies in West Java with snowballing technique. Data analysis using Partial Least Square Warp PLS 3.0 techniques. The results show that financial performance measures negatively affect the perception of procedural fairness; perceptions of procedural fairness negatively affect the budget gaming behaviour; perceptions of procedural fairness mediate the effect of financial performance measures on the budget gaming behaviour. This result implies that performance measures have an impact on perceptions of fairness and dysfunctional behavior of the budget. This study also contributes to the enrichment of the management control system literature, because it explains the link between the use of financial performance evaluations and the dysfunctional behavior of the budget.Keywords: Budget gaming behaviour; Financial performance measures; Procedural fairness AbstrakTujuan kajian ini adalah menguji peran mediasi persepsi keadilan prosedural pada pengaruh ukuran kinerja keuangan terhadap perilaku permainan anggaran. Studi ini menggunakan pendekatan kuantitatif dengan metode survei (kuesioner). Teknik snowballing digunakan untuk menentukan sampel responden, yaitu dengan proses bergulir dari satu manajer ke manajer lain dan diperoleh 101 kuesioner yang dapat diolah dari 15 perusahaan manufaktur di Jawa Barat. Analisis data menggunakan teknik Partial Least Square WarpPLS 3.0. Hasil menunjukkan bahwa ukuran kinerja keuangan berpengaruh negatif terhadap persepsi keadilan prosedural; persepsi keadilan prosedural berpengaruh negatif terhadap perilaku permainan anggaran; persepsi keadilan prosedural memediasi pengaruh ukuran kinerja keuangan terhadap perilaku permainan anggaran. Hasil ini memberikan implikasi bahwa ukuran kinerja berdampak pada persepsi keadilan dan perilaku disfungsional anggaran. Studi ini berkontribusi praktik, yaitu bahwa sistem evaluasi kinerja berperan penting dalam mengelola rasa keadilan karyawan dan berdampak pada perilaku disfungsional karyawan. Studi ini juga berkontribusi memperkaya literatur sistem pengendalian manajemen, karena menjelaskan kaitan antara penggunaan evaluasi kinerja keuangan dengan perilaku disfungsional anggaran.Kata kunci: Keadilan prosedural; Permainan anggaran; Ukuran kinerja keuanga

Pengaruh Basis Salep Terhadap Sifat Fisik Sediaan Salep Ekstrak Etanolik Bonggol Pisang Ambon (Musa Paradisiaca Var. Sapientum L.) Sebagai Penyembuhan Luka Terbuka Pada Tikus

The content of ambon banana weevil in the form of flavonoids, saponins and tannins play a role in the healing process of open wounds. The purpose of this research is to analyze the effect of variations base ointment in the physical properties and healing open wounds. Extraction of ambon banana weevil done soxhletation with 96% ethanol. Banana weevil is presented in the form of an ointment with four different bases are water-soluble base, base leached, base absorption, and a hydrocarbon base. Observation of physical properties of an ointment include organoleptic, homogeneity, pH, viscosity, adhesion, and dispersive power for 4 weeks. Wound healing power tests using male rats as many as 27 rats were injured her back with a diameter of ± 1.5 cm. The wounds were applied with ointment tested and wound diameter was measured from the first day until cured. The results showed variations affect the ointment base color, viscosity, dispersive power, and adhesion, but has no effect on homogeneity, and pH. Variations ointment base also affects the healing of open wounds. Ambon banana weevil ointment base and a water-soluble hydrocarbons provides an open wound healing effect more quickly followed by banana weevil ambon ointment base absorption and leached

PENGARUH KEPERCAYAAN KEPADA PEMERINTAH, KEBIJAKAN INSENTIF DAN MANFAAT PAJAK TERHADAP KEPATUHAN WAJIB PAJAK

Peneliti tertarik untuk menguji dan menganalisis seberapa besar pengaruh kepercayaan kepada pemerintah, kebijakan insentif dan manfaat pajak terhadap kepatuhan wajib pajak. Sampel penelitian ini adalah wajib pajak Usaha Mikro Kecil dan Menengah (UMKM) di Kota Bandung. Data akan dianalisis dan diolah menggunakan SPSS dengan uji regresi berganda.  Hasil menunjukkan bahwa baik secara parsial dan simultan kepercayaan kepada pemerintah, kebijakan insentif pajak dan manfaat pajak berpengaruh kepada kepatuhan wajib pajak