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All Journal Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Bahan Alam Terbarukan
Khomariah, Nur
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Chemical Engineering, Chemistry & Bioengineering Economics, Econometrics & Finance

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FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK UMKM DI KECAMATAN BALIKPAPAN KOTA Handayani, Fice; Bachtiar, Bachtiar; Khomariah, Nur
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 9 No 1 (2020): JIAK
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1033.519 KB) | DOI: 10.32639/jiak.v9i1.338

Abstract

The purpose of this research is to examine the factors that can affect UMKM taxpayer compliance, especially in Balikpapan Kota Subdistrict, namely knowledge and understanding of Government Regulation on taxation (PP No.46, 2013), taxpayer awareness, tax authorities services and modernization of the tax administration system. The sample used was 58 UMKM respondents who were registered in the Office of Cooperative, MSMEs, and industry in the city of Balikpapan. The sampling method uses the formula of Isaac and Michael with an error rate of 5%. In need of validity and reliability test for research instruments and multiple linear regression to analyze data. From the results obtained by the awareness of taxpayer and modernization of the tax administration system has a significant influence on the taxpayer compliance of UMKM Balikpapan City District. And other factors, namely the understanding of Government Regulations concerning taxation and tax authorities services do not have a significant effect. And the dominant influence is the modernization of tax administration systems such as e-filing, e-SPT, and others
Enhanced Biogas Production from Tapioca Wastewater Through the Microbial Electrolysis Cell-Assisted Anaerobic Digestion Process at Various Urea Additions Khomariah, Nur; Syaichurrozi, Iqbal; Kurniawan, Teguh
Jurnal Bahan Alam Terbarukan Vol. 13 No. 2 (2024): December 2024 [Nationally Accredited Sinta 2]
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jbat.v13i2.12860

Abstract

In Indonesia, tapioca wastewater is one of the most abundant organic wastewater. It has a great deal of potential for use as a substrate for biogas, but it contains a high ratio of chemical oxygen demand (COD) to nitrogen (N). For this reason, adding nitrogen sources, such as urea, is crucial. Meanwhile, microbial electrolysis cell-assisted anaerobic digestion (MEC-AD) is a novel technology that can be applied to enhance biogas production. Thus, the purpose of this study was to ascertain how adding urea affected the biogas yield from tapioca wastewater through the MEC-AD process. There were six digesters, namely A (MEC-AD urea 0.25 g), B (MEC-AD urea 0.5 g), C (MEC-AD urea 1 g), D (MEC-AD urea 1.5 g), E (MEC-AD without urea), F (AD without urea). The MEC-AD process was carried out at room temperature using a batch system. The results revealed that the MEC-AD (without urea) generated a biogas yield 2.3-fold higher than AD alone (without urea). Then, an increase in urea addition in the MEC-AD process from 0 to 1.5 g enhanced biogas yield from 106.4 to 268.8 mL/g-COD. It means that in MEC-AD, the urea addition of 1.5 g generated 2.5 times more biogas yield than without urea addition. The MEC-AD with urea addition of 1.5 g had the most stable substrate pH and the highest volatile fatty acids during the process. The MEC-AD (without urea) gave a higher COD removal efficiency (21%) than AD alone (without urea), namely 14%. Then, an increase in urea addition from 0 to 1.5 g in MEC-AD increased COD removal from 21% to 38%. Therefore, the best variable was MEC-AD with a urea addition of 1.5 g. This innovation is expected to reduce environmental pollution and provide biogas as alternative energy to substitute the use of fossil fuels.    
Co-Authors Bachtiar Bachtiar Handayani, Fice Iqbal Syaichurrozi Teguh Kurniawan