Pengaruh Temperatur dan Ukuran Partikel terhadap Yield Arang dan Abu dari Pirolisis Cangkang Kemiri

Artikel ini berkaitan dengan proses pirolisis lambat terhadap cangkang kemiri pada suhu 350 - 550 0C dalam reaktor silinder. Tujuan dari penelitian ini adalah untuk menyelidiki pengaruh parameter temperatur dan ukuran partikel cangkang kemiri terhadap hasil yield arang. Dari hasil percobaan diketahui bahwa untuk masing-masing ukuran sampel jika suhu pirolisis ditingkatkan, maka yield arang akan menurun. Yield arang tertinggi diperoleh pada sampel 3 mm yaitu 32,73% pada temperatur 350 0C. Pada sampel 1, 2 dan 3 mm dengan temperatur 550 0C, yield arang cenderung rata-rata sama pada 18%. Dengan demikian pada temperatur tinggi dan ukuran partikel yang kecil akan menaikkan laju pemanasan sehingga menyebabkan penurunan yield arang. Yield abu untuk sampel 1 dan 2 mm memiliki tren peningkatan yang sama sebanding dengan peningkatan temperatur. Untuk sampel 3 mm antara temperatur 450 dan 550 0C hanya terjadi peningkatan yield abu sejumlah 1%. Penelitian ini menunjukkan bahwa ada korelasi yang signifikan antara Perubahan temperatur dan perbedaan ukuran cangkang terhadap yield arang dan abu yang dihasilkan

Measuring the Impact of Modernized Tax Administration System on Tax Compliance by Tax Sanction, Tax Morale, and Tax Service as Intervening Variables

: Sektor pajak adalah sumber utama penerimaan negara di beberapa belahan dunia. Peran pentingnya untuk pembangunan dan pembiayaan operasional membuat suatu negara secara terus menerus melakukan perbaikan di segala sektor pajak melalui reformasi perpajakan. Salah satu elemen reformasi adalah memodernisasi administrasi perpajakan. Administrasi pajak menjadi pilihan karena dalam sistem perpajakan, administrasi pajak memegang peranan penting sebagai pengorganisasi data, pengolahan data sampai dengan penyetoran uang pajak. Secara umum, penerapan sistem administrasi perpajakan modern telah menghabiskan secara signifikan uang negara, sehingga perlu dievaluasi secara menyeluruh sebagai bentuk pertanggungjawaban negara kepada masyarakat. Paper ini menawarkan sebuah model untuk mengevaluasi penerapan sistem administrasi perpajakan modern dengan menggunakan analisis jalur untuk mengukur dampak sistem ini terhadap kepatuhan perpajakan dengan sanksi pajak, moral pajak, dan pelayanan pajak sebagai variabel perantara. Dengan menerapkan model ini, diharapkan akan ditemukan faktor-faktor dengan kontribusi terendah yang akan diperbaiki untuk mencapai sistem perpajakan yang optimal.Kata kunci : Evaluasi, Modernisasi, Variable perantara, Kepatuhan, Analisis jalur Abstract : Tax sector is a main source of government income in the worldwide. Its important role for developing and financing operations makes government continuously to conduct improvements in various sectors of taxation through tax reform. One element of the reform is to modernize the tax administration. Tax administration to be an option because in the taxation system, tax administration plays an important role that handles organizing data, collecting and managing tax until remittance of the tax money. In general, the implementation of modernizing the tax administration has spent significantly the public fund so that it must be evaluated comprehensively as a manifestation of accountablity from government. This paper offers a model to evaluate the implementation of modernized tax administration system by using the path analysis to measure the impact on the tax compliance with the tax sanction, tax morale, and tax service as an intermediary variable. By exerting this model, it is expected to find factors that have the lowest contribution, which then to be improved to achieved the optimal tax system. Keywords : Evaluation, Modernization, Interventing variable, Compliance, Path analysis

Impeachment Dalam UUD 1945 Pasca Amandemen

Impeachment of the president and / or vice president from office is not new in the constitutional system of Indonesia. Before the amendment, Indonesia also has a mechanism of impeachment that the President and / or Vice President may be removed from office, as had happened during the Sukarno and Abdurrahman Wahid. However, the impeachment process through a political process and a new law set in the 1945 amendment after amendment. The reasons for the impeachment of a limited manner specified in the constitution, although the reasons have a very wide interpretation and may be subjective, especially in a political institution in the House. There are several things that must be done to complete the impeachment mechanism rules in Indonesia, among others: (a) relating to the impeachment process in the House of Representatives; and (b) the impeachment proceedings in the Constitution Court

Developmental changes in the histological structure of the testes, and testosterone profiles in male guinea fowls (Numida meleagris)

Owing to the paucity of information on the reproductive biology of guinea fowls, a study involving a total of 66 males was conducted, and documented the developmental changes in histological structure of the testes of guinea cocks from hatching until adulthood. Changes in testosterone synthesis during sexual development were also determined. Age-related changes were analysed using univariate analysis for completely randomised design and means separated using Tukey's test/Kruskal-Wallis test and medians separated by Mann-Whitney U test. Total germ cell population per testis and testicular histological morphometric parameters increased significantly (p < 0.0001) from 12 weeks of age (WOA), and stabilized between 20 and 24 WOA. Peripheral testosterone concentrations increased gradually from 4 WOA, and peaked at 20 WOA. Correlations among all the testicular morphometric parameters were positive and highly significant (p < 0.01). Similarly, significant (p < 0.05) positive correlations existed between testicular weight and testicular sperm production, tubular diameter, Sertoli cell population, tubular length and peripheral testosterone concentration. Testicular sperm production was positively correlated with meiotic index (p < 0.01) and round spermatids population (p < 0.05). The correlations between peripheral testosterone concentrations, tubular diameter and Sertoli efficiency were also significant (p < 0.05) and positive. Testicular morphometric parameters stabilized between 20 and 24 WOA, while peripheral testosterone concentrations showed two patterns of secretion, initial and final phases of increasing and decreasing testosterone secretions, respectively, and may be implicated in the development of histological structures of the testes and spermatogenesis. [Abstract copyright: Copyright © 2017 Elsevier Inc. All rights reserved.