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All Journal REKAYASA Research In Management and Accounting (RIMA) Research In Management and Accounting (RIMA)
Nafisah, Salwa
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Agriculture, Biological Sciences & Forestry Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Physics Social Sciences

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TRANSPARENCY, ACCOUNTABILITY, AND AUDIT FINDINGS IN BPK RI TO MINIMIZING THE LEVEL OF CORRUPTION Nafisah, Salwa; Triyanto, Dedik Nur
RIMA - Research In Management and Accounting Vol 2, No 2 (2019): December
Publisher : Faculty of Business, Widya Mandala Catholic University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v2i2.2603

Abstract

According to the data from KPK in 2017, the Ministry and Local Government of Indonesia were laced in the 5th rank of biggest number of corruption case in 2017. This study aims to determine the effect of transparency, accountability, and BPK-RI’s audit findings in minimalize the level of corruption both partially and simultaneously. The population of this study was the Ministry and Local Government of Indonesia in 2017. Samples were determined by using purposive sampling analysis which obtained 24 samples data in total. The data analyzed used in this study were descriptive analysis and multiple linear regression. The result of this study showed that transparency, accountability, and BPK RI’s audit finding have effect in minimalizing the corruption level.
Sintesis Biodiesel dari Minyak Jelantah menggunakan Katalis Heterogen Berbasis Kalsium Oksida dari Limbah Cangkang Kerang Bulu (Anadara antiquata) Rahmat, Anni; Kurniati, Yuni; Rahmah Hidayah, Laila; Nafisah, Salwa
Rekayasa Vol 18, No 2: Agustus, 2025
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/rekayasa.v18i2.30015

Abstract

The depletion of non-renewable fossil energy reserves is the main reason for this research to develop renewable energy as a substitute for diesel fuel. One of the alternatives studied is the production of biodiesel from used cooking oil. This study aims to produce environmentally friendly biodiesel, reduce dependence on fossil energy, and utilize used cooking oil waste to increase its value for society. This research employs esterification and transesterification methods. The variations in the catalyst used are 2 grams, 4 grams, and 6 grams. Meanwhile, the oil-to-methanol ratio is applied at 1:1.5, 1:3, and 1:6. The results of this study indicate that the free fatty acid content of used cooking oil must be at least 1% to proceed with the transesterification process. Calcium oxide (CaO) catalyst derived from Anadara antiquata shell waste, used as a heterogeneous base catalyst, contains 96.51% CaO. The best biodiesel yield was obtained at a molar ratio of 1:1.5 with 6 grams of catalyst, a molar ratio of 1:6 with 2 grams of catalyst, and a molar ratio of 1:6 with 4 grams of catalyst. All three samples met the biodiesel test standards according to the National Standard (SNI. This study tested the flame on biodiesel. During combustion, the flame color is produced by rapid oxidation. The color indicates the amount of energy produced. Blue flames emit more heat than red flames. Red flames are present below 1000°C. Blue flames are present at temperatures below 2000°C. The combustion of samples containing biodiesel produced a blue flame.
TRANSPARENCY, ACCOUNTABILITY, AND AUDIT FINDINGS IN BPK RI TO MINIMIZING THE LEVEL OF CORRUPTION Nafisah, Salwa; Triyanto, Dedik Nur
Research In Management and Accounting (RIMA) Vol. 2 No. 2 (2019): December
Publisher : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v2i2.2603

Abstract

According to the data from KPK in 2017, the Ministry and Local Government of Indonesia were laced in the 5th rank of biggest number of corruption case in 2017. This study aims to determine the effect of transparency, accountability, and BPK-RI’s audit findings in minimalize the level of corruption both partially and simultaneously. The population of this study was the Ministry and Local Government of Indonesia in 2017. Samples were determined by using purposive sampling analysis which obtained 24 samples data in total. The data analyzed used in this study were descriptive analysis and multiple linear regression. The result of this study showed that transparency, accountability, and BPK RI’s audit finding have effect in minimalizing the corruption level.
Co-Authors Dedik Nur Triyanto Kurniati, Yuni Rahmah Hidayah, Laila Rahmat, Anni