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OPTIMASI DAN PEMEKATAN LIPASE Bacillus halodurans CM1 Aisyah, Arina; Mangunwardoyo, Wibowo; Trismilah, Trismilah; Suhendar, Dadang
Al-Kauniyah: Jurnal Biologi Vol 10, No 2 (2017): Al-Kauniyah Jurnal Biologi
Publisher : Department of Biology, Faculty of Science and Technology, Syarif Hidayatullah State Islami

Abstrak Lipase diketahui memiliki peranan penting dalam bidang industri. Produksi lipase dapat dihasilkan oleh kapang, khamir, dan bakteri. Penelitian bertujuan untuk meningkatkan aktivitas lipase yang dihasilkan oleh Bacillus halodurans CM1. Aktivitas lipase dapat ditingkatkan dengan optimasi komposisi media, mutasi bakteri dengan radiasi gamma dan N-methyl-Nâ€™-nitro-N-nitrosoguanidine (NTG). Enzim yang dihasilkan dipekatkan dengan metode stirred-cell ultrafiltration (UF)-ammonium sulfat dan UF-Polyethylene glycol (PEG). Uji aktivitas dilakukan pada tujuh media yang berbeda untuk mendapatkan media produksi. Delapan variabel komposisi media dioptimasi dengan rancangan Plackett-Burman. Bakteri dimutasi dengan radiasi gamma dosis 0,1â€“0,4 kGy dan NTG 0,05â€“0,15 mg/mL dengan waktu inkubasi 1â€“3 jam. Hasil penelitian menunjukkan bahwa media produksi yang digunakan berdasarkan optimasi media dan komposisi media Plackett-Burman adalah media dasar Bora & Bora yang mengandung 0,5% palm oil (PO) dan 0,09% CaCl2. Aktivitas lipase optimal diproduksi oleh bakteri hasil mutasi dengan NTG 0,1 mg/mL yang diinkubasi selama 3 jam. Pemekatan enzim UF-ammonium sulfat dan UF-PEG mampu meningkatkan aktivitas enzim lipase sebesar 18,44%.Â Â Abstract Lipase is known to have an important role in the industrial field. Lipase can be produced by molds, yeasts, and bacteria. The research aimed to increase the activity of lipase produced by Bacillus halodurans CM1. Lipase activity can be improved by optimization of the composition of the media, the mutation of bacteria with gamma radiation and N-methyl-N'-nitro-N-nitrosoguanidine (NTG). The enzyme was concentrated by stirred-cell ultrafiltration method (UF)-ammonium sulfate and UF-Polyethylene glycol (PEG). The activity test was performed on seven different media to get production media. The eight variables of the media composition were optimized by Plackett-Burman design. The bacteria were subject to mutation by using 0.1â€“0.4 kGy dose of gamma radiation and 0.05â€“0.15 mg/mL NTG with incubation time for 1â€“3 hours. The results showed that the production media used based on optimization and composition of Plackett-Burman media was Bora Bora medium that containing 0.5% palm oil (PO) and 0.09% CaCl2. Optimum lipase activity was produced by the bacterium that mutated with 0.1 mg/mL NTG, incubated for 3 hours. The concentrated by UF-ammonium sulfate and UF-PEG could increase the lipase activity by 18.44%.

PRODUKSI LIPASE DARI ISOLAT KAPANG HASIL MUTASI UNTUK TRANSESTERIFIKASI Nabilasani, Galih Cendana; Siswodarsono, Trismilah; Suhendar, Dadang; Mubarik, Nisa Rachmania
Jurnal Bioteknologi & Biosains Indonesia (JBBI) Vol. 6 No. 1 (2019): June 2019
Publisher : Balai Bioteknologi, Badan Pengkajian dan Penerapan Teknologi (BPPT)

Lipase Production by Mutant Fungal Isolates for TransesterificationÃ‚Â ABSTRACTLipase is used amongst others in biodiesel production, namely in the transesterification reaction. Kernel B (KB) was a fungus isolated from the waste of palm kernel and seed. The fungus produced lipase that catalysed the transesterification reaction with a lower activity compared to that of AK Amano commercial lipase. The purpose of this study was to obtain mutant fungi with higher transesterification activities than the wild type (KB). The mutation process was carried out using ultraviolet (UV) light, ethyl methane sulfonate (EMS), and N-methyl-NÃ¢â‚¬â„¢-nitro-N-nitrosoguanidine (NMNG) on KB fungus. The mutations using UV light produced 11 isolates, of which isolate m4.1KB1 produced a higher transesterification activity (0.172 UÃ‚Â·mg-1) compared to the wild type. Mutant m5.7KB, which was generated from mutant m4.1KB1 treated using EMS, had its transesterification activity decreased to only 0.051 UÃ‚Â·mg-1. Mutant m6.0,3KB2, which was resulted through NMNG treatment, experienced an increase in transesterification activity which was 91.2% higher than that of KB.Keywords: ethyl methane sulfonate, lipase, mutant fungi, N-methyl-NÃ¢â‚¬â„¢-nitro-N-nitrosoguanidine, ultravioletÃ‚Â ABSTRAKLipase dimanfaatkan salah satunya dalam produksi biodiesel, yaitu dalam reaksi transesterifikasi. Kernel B (KB) merupakan kapang yang diisolasi dari limbah inti dan biji kelapa sawit, yang menghasilkan lipase sebagai katalis dalam reaksi transesterifikasi. Namun aktivitas transesterifikasi yang dihasilkan oleh lipase dari KB lebih rendah dibandingkan dengan lipase komersial AK Amano. Tujuan penelitian ini adalah mendapatkan mutan kapang dengan aktivitas transesterifikasi yang lebih tinggi dibandingkan tipe liarnya (KB). Proses mutasi dilakukan dengan menggunakan sinar ultraviolet (UV), ethyl methane sulfonate (EMS), dan N-methyl-NÃ¢â‚¬â„¢-nitro-N-nitrosoguanidine (NMNG) terhadap kapang KB. Mutasi KB dengan menggunakan sinar UV menghasilkan 11 isolat, dimana isolat dengan kode m4.1KB1 menghasilkan aktivitas transesterifikasi yang lebih tinggi dibandingkan tipe liar, yaitu 0,172 UÃ‚Â·mg-1. Mutan m5.7KB, yang dihasilkan dari mutan m4.1KB1 dengan perlakuan EMS, mengalami penurunan aktivitas transesterifikasi hingga hanya sebesar 0,051 UÃ‚Â·mg-1. Mutan m6.0,3KB2 hasil perlakuan NMNG mengalami peningkatan aktivitas transesterifikasi sebesar 91,2% lebih tinggi dari KB.Kata Kunci: ethyl methane sulfonate, kapang mutan, lipase, N-methyl-NÃ¢â‚¬â„¢-nitro-N-nitrosoguanidine, ultraviolet

PENINGKATAN AKTIVITAS LIPASE KAPANG LIMBAH KERNEL DAN NUT KELAPA SAWIT DENGAN RADIASI GAMA DAN ULTRAVIOLET Indriawan, Aris; Mangunwardoyo, Wibowo; Suhendar, Dadang; Siswodarsono, Trismilah
Jurnal Bioteknologi & Biosains Indonesia (JBBI) Vol. 5 No. 2 (2018): December 2018
Publisher : Balai Bioteknologi, Badan Pengkajian dan Penerapan Teknologi (BPPT)

Enhancement of Lipase Activity of Molds Isolated from Kernel and Nut Waste of Oil Palm with Gamma and Ultraviolet IrradiationABSTRACTMolds isolated from oil palm waste sampled from Malingping, Lebak, Banten, West Java have the potential for lipase production. This study aimed to increase the fungal lipase activity with gamma radiation and ultraviolet light (UV). NA and KC mold spores were exposed to various gamma radiation doses of 1, 2, 3 and 4 kGy. The best of these NA and KC resulted mutants were followed by ultraviolet mutations for 1, 2, 3, and 4 hours, at dose of 0.1 J/cm2, 254 nm, 20 cm. Lipase activity was tested by the Lindfield method. The results showed that gamma radiation affected the lipase activity of NA1kGy mutants (8.58 U/mL) and KC1 kGy (8.25 U/mL), each increased the lipase activity by 4.6% and 3.13% from the wild type, respectively. Mutations with ultraviolet had an effect on mutant lipase activity of KC4H 10U/mL and NA3H 9.25 U/mL, each increased the lipase activity by 25% and 15.63% from the wild type, respectively. Based on phenotypic and phylogenetic (28srRNA) approaches, a mold of KC had a 100% similarity with Aspergillus fumigatus strain RA204.Keywords: gamma radiation, KC mold, lipase, NA mold, ultraviolet lightÃ‚Â ABSTRAKKapang dari limbah kelapa sawit diisolasi dari Malingping, Lebak, Banten, Jawa Barat berpotensi untuk menghasilkan lipase. Penelitian ini betujuan meningkatkan aktivitas lipase kapang dengan radiasi sinar gama dan sinar ultraviolet (UV). Spora kapang NA dan KC dipaparkan pada berbagai radiasi gama dosis 1, 2, 3 dan 4 kGy. Hasil terbaik dari mutan NA dan KC dilanjutkan dengan mutasi ultraviolet dengan lama inkubasi 1, 2, 3, dan 4 jam, dosis 0,1 J/cm2, 254 nm, 20 cm. Aktivitas lipase diuji dengan metode Lindfield. Hasil penelitian menunjukkan bahwa radiasi gama berpengaruh pada aktivitas lipase mutan NA 1kGy 8,58 U/mL dan KC1 kGy 8,25 U/mL, masing-masing menaikkan aktivitas lipase sebesar 4,6% dan 3,13% dari wild type-nya. Hasil mutasi dengan ultraviolet berpengaruh pada aktivitas lipase mutan KC4H 10U/mL dan NA3H 9,25 U/mL, masing-masing menaikkan aktivitas lipase sebesar 25% dan 15,63% dari wild type-nya. Berdasarkan pendekatan fenotipik dan filogenetik (28s rRNA), isolat kapang kernel C memiliki similiaritas 100% dengan spesies Aspergillus fumigatus strain RA204.Kata Kunci: kapang KC, kapang NA, lipase, radiasi sinar gama, sinar ultraviolet

PENGARUH IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAHAN (SAP) DAN SISTEM PENGENDALIAN INTERN PEMERINTAH (SPIP) TERHADAP KUALITAS LAPORAN KEUANGAN PADA PEMERINTAHAN DAERAH KABUPATEN KUNINGAN Suhaeti, Nunung; Suhendar, Dadang
Jurnal Riset Keuangan dan Akuntansi Vol 1, No 02 (2015): Jurnal Riset Keuangan Dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v1i02.442

This research is done at kuningan District, it began on February until May 2015, this research aimed to knowing the Effect of the Implementation of Government Accounting Standards and Internal Control System of Government on the Quality of Financial Report. This research used descriptive research method and verificative data collecting method which used quisioner, research objectis 37 respondents whom the chief of area work unit at Kuningan, sampling methods used research sampling techniques. Data refineries technique used this research is Spearman Rank correlation technique. Based on the Spearman Rank correlation coefficient calculation partially for X1 with using Y about 0,831 it means there is strong connection between the Implementation of Government Accounting Standards with Quality of Financial Report (SAP). While for X2 with Y about 0,917 it means that there is strong connection between Internal Control System of Government with Quality of Financial Report (SPIP). Simultaneous correlation coefficient based analysis result is taken summaryÃ‚Â that the Implementation of Government Accounting Standard (SAP) and Internal Control Systems of Government on the Quality of Financial Report (SPIP) be important Effect toward quality of Financial reports. While based on this counting can be known determination coefficient (r2) is 90,30 %. This thing showed that the Effect is given by variable of Implementation of Government Accounting Standards (SAP) and Internal Control System of Government on the Quality of Financial Report (SPIP). Toward quality of financial report simultaneously in the amount of 90,3 % while remain 9,7 % is affected by the orther factors wich are not researched in this research. Thus this research hypothesis stated the Implmentation of Government Accounting Standards (SAP) and Internal Control System of Government on the Quality of Financial Report (SPIP) positive affected toward quality of financial report partially and simultanceous can be received and significant.Ã‚Â

Taxpayer Compliance Based on Awareness and Policy Suhendar, Dadang; Hakim, Dani Rahman
Accounting Analysis Journal Vol 10 No 1 (2021): March
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v10i1.42043

This study examines the effect of tax policy aspects and awareness on taxpayer compliance in Kuningan Regency. The policy aspects in this study have manifested by tax sanction and Fiscus service quality. This study uses questionnaires which have distributed by random sampling technic. By using the multiple linear regression analysis, this study reveals that tax sanctions, Fiscus service quality, and taxpayer awareness positively affect taxpayer compliance. Aspects of government policy in tax sanctions are more significant than taxpayers' awareness to affect taxpayer compliance. It means that strict tax sanctions have been necessary accompanied by improving the Fiscus services quality as part of the tax services paradigm. This study can be used as a reference to reexamine the determinants of taxpayer compliance, especially in areas with the same characteristics as the object of this study. Future research is expected to examine the equilibrium between economic and non-economic variables more deeply in increasing taxpayer compliance. It is essential because which variable most determines taxpayer compliance is still unclear, whether theoretically or practically. Keywords: Awareness, Compliance, Taxpayers, Fiscus Services Quality

Taxpayer Compliance Based on Awareness and Policy Suhendar, Dadang; Hakim, Dani Rahman
Accounting Analysis Journal Vol 10 No 1 (2021): March
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v10i1.42043

This study examines the effect of tax policy aspects and awareness on taxpayer compliance in Kuningan Regency. The policy aspects in this study have manifested by tax sanction and Fiscus service quality. This study uses questionnaires which have distributed by random sampling technic. By using the multiple linear regression analysis, this study reveals that tax sanctions, Fiscus service quality, and taxpayer awareness positively affect taxpayer compliance. Aspects of government policy in tax sanctions are more significant than taxpayers' awareness to affect taxpayer compliance. It means that strict tax sanctions have been necessary accompanied by improving the Fiscus services quality as part of the tax services paradigm. This study can be used as a reference to reexamine the determinants of taxpayer compliance, especially in areas with the same characteristics as the object of this study. Future research is expected to examine the equilibrium between economic and non-economic variables more deeply in increasing taxpayer compliance. It is essential because which variable most determines taxpayer compliance is still unclear, whether theoretically or practically. Keywords: Awareness, Compliance, Taxpayers, Fiscus Services Quality

Pelatihan Perencanaan Keuangan dan Pengelolaan Risiko Usaha Pada Kelompok Usaha Peningkatan Pendapatan Keluarga (UP2K) PKK Desa Karangtawang, Kuningan Purnama, Dendi; Suhendar, Dadang
Empowerment Vol. 5 No. 02 (2022): Empowerment
Publisher : Program Studi Ilmu Hukum Fakultas Hukum Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/empowerment.v5i02.5116

The UP2K group in business financial planning and business risk management does not understand and do not implement it in running a business. They have not applied in the preparation of the budget to identify expenses and they combine business money with personal money so that they do not calculate the profit earned for one month. There are 25 members of the Karangtawang Village UP2K group. The methods used in the implementation of the service are training using technical information presentation and simulation methods as well as mentoring with individual and classical approaches. The implementation of the service will be carried out in November 2021 for 3 (three) days. The results of the Service activities were obtained that all members of the UP2K PKK group responded very well and understood the material presented related to planning business finances and managing business risks appropriately during the covid19 pandemic. Initially they only run a business without planning business finances and managing business risks, but after attending training they will apply and practice in managing their business. Keyword: business finance and business risk

MEMBANGUN KESADARAN PAJAK MELALUI PELATIHAN EKSLUSIF UNTUK UMKM DI KABUPATEN KUNINGAN Suhendar, Dadang; Dwi Martika, Lia; Nurhandika, Arief; Hamzah, Amir
PENA DIMAS: Jurnal Pengabdian Masyarakat Vol 2, No 2 (2024): Pena Dimas: Jurnal Pengabdian Masyarakat
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/penadimas.v2i2.23959

The tax awareness training for SMEs in Luragung Village, Kuningan Regency, responds to the low understanding and compliance with taxation at the local level. It was found that most SMEs lack sufficient understanding of tax obligations and the benefits of tax compliance, which impacts business development and financial health. Involving 20 SMEs from various industrial sectors, the program employs a combination of socialization, education, and training. Initial socialization covers basic understanding of taxation, while educational sessions provide in-depth insights. Evaluation through questionnaires, group discussions, and direct observations is conducted to measure program effectiveness. The results indicate an increase in awareness, tax compliance, and financial health among SMEs in Luragung Village.

Tax Aggressiveness Factors: The Role of Corporate Social Responsibility as a Moderation Variable Suhendar, Dadang; Nurfatimah, Siti Nuke; Indrawan, Rizki; Mawardiana, Doni
SEIKO : Journal of Management & Business Vol 7, No 1 (2024): January - June
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v7i1.6363

This study empirically investigates the effect of corporate social responsibility as a moderation variable on the effect of leverage, company size, and inventory intensity on tax aggressiveness in food and beverage sub-sector manufacturing companies in Indonesia. Secondary data collected from the annual reports of 22 companies listed on the Indonesia Stock Exchange (IDX), from 2018 to 2020, were used as panel data for the research sample of this study and regression analysis was applied to the proposed research model. The results of this study describe that leverage and inventory intensity have a positive influence on tax aggressiveness as measured by the ETR ratio. However, the strength of the effect of company size and inventory intensity on tax aggressiveness depends on the influence of corporate social responsibility as a moderation variable. The larger the CSR is proven to weaken the effect of company size and inventory intensity on tax aggressiveness, while the smaller the CSR is proven to strengthen the effect of company size and inventory intensity on tax aggressiveness. Moreover, CSR is unable to weaken the relationship between leverage and tax aggressiveness. Thus, CSR can be considered as recognition of legitimacy from external parties. In the end, this study contributes to the limited study of corporate governance on tax aggressiveness factors, by outlining the indirect influence of CSR on the effect of company size, leverage, and inventory intensity on tax aggressiveness in manufacturing companies in developing countries in Indonesia Keywords: tax aggressiveness, corporate social responsibility, inventory intensity, leverage and company size.

PENGUATAN EKONOMI DESA CIPAJANG MELALUI IMPLEMENTASI PRAKTIK AKUNTANSI BERKELANJUTAN Hamzah, Amir; Wiharno, Herma; Suhendar, Dadang; Purnama, Dendi
Jubaedah : Jurnal Pengabdian dan Edukasi Sekolah (Indonesian Journal of Community Services and School Education) Vol. 4 No. 3 (2024): Jurnal Pengabdian dan Edukasi Sekolah (Jubaedah)
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jub.v4i3.236

Community service is an important effort to improve the quality of life and the economy of the community, especially in rural areas. This activity was conducted in Cipajang Village, Banjarharjo District, Brebes Regency, Central Java, with the aim of enhancing the understanding of micro, small, and medium enterprises (MSMEs) participants about basic accounting and financial management. The partners in this community service initiative consisted of 30 local MSME participants who actively engaged in the training. The implementation method included delivering theoretical material on basic accounting principles, practical sessions on transaction recording, and evaluations through pre-tests and post-tests to measure participants' knowledge improvement. The results indicated that the training successfully increased participants' knowledge, with average post-test scores significantly higher than those of the pre-tests. Additionally, feedback from participants showed a high level of satisfaction and a strong desire to attend follow-up training sessions. Despite some challenges, such as time constraints, this activity is expected to positively impact the economic empowerment of the village community. Through this program, it is hoped that MSME participants in Cipajang Village can become more self-sufficient and enhance their competitiveness in the local market. Keywords: Community service; accounting; MSME participants; Cipajang Village; financial.

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