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All Journal Jurnal Online Mahasiswa (JOM) Bidang Teknik dan Sains Akrab Juara : Jurnal Ilmu-ilmu Sosial
Muhammad Rahman
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Biochemistry, Genetics & Molecular Biology Chemistry Engineering Medicine & Pharmacology

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Transesterifikasi Minyak Sawit Off-Grade Menjadi Biodiesel Menggunakan Katalis CaO Yang Diimpregnasi Dengan Limbah Serbuk Besi Muhammad Rahman; Zuchra Helwani; Edy Saputra
Jurnal Online Mahasiswa (JOM) Bidang Teknik dan Sains Vol 3, No 1 (2016): Wisuda Februari Tahun 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Teknik dan Sains

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Abstract

Off-grade oil is a raw material for biodiesel that has ALB levels> 2% so that the production of biodiesel made by two stage reaction, the esterification and transesterification. In general, biodiesel is produced using homogeneous catalysts. Homogeneous catalysts can be replaced by a heterogeneous catalyst. CaO catalyst has a high alkalinity but has shortcomings in the process of separation of the reaction products. Waste iron powder can be used as a support and to provide a catalyst Ca2Fe2O5 metal forming properties. This study aims to create a catalyst that has a high alkalinity and metallic, and study the performance of the catalyst in the transesterification reaction of palm oil off-grade. Esterification process were reacted at 60°C with a mole ratio of oil: methanol of 1:12 and 1% H2SO4 catalyst -b. The esterification reaction can reduce levels of ALB from 12.47% to 0.36%. Transesterification is done by varying the mole ratio of oil: methanol in a row is 1: 6, 1: 8 and 1:10, the amount of catalyst modification 1% -b, -b 2%, 3% -b, a reaction temperature of 50°C, 60°C, 70°C, and the reaction time 2 hours. Processing data using Response Surface Area (RSM), the amount of attack using Central Composite Design (CCD). The resulting yield ranging from 23.19% to 52.34%. The highest yield obtained at 70°C with a mole ratio of oil: methanol of 1:10 and the amount of catalyst Ca2Fe2O5 1%-b. Biodiesel characteristics such as density, kinematic viscosity, acid number and flash point are in accordance with the standards of Indonesian biodiesel. The most significant process conditions to yield biodiesel is the ratio of the mole ratio of oil: methanol and the amount of catalyst.Keywords : Biodiesel, Catalyst, Off-grade Palm Oi, Transesterification, Wasted Iron
THE IMPACT OF THE IMPLEMENTATION OF EMKM SAK AND ACCOUNTING UNDERSTANDING ON TAXPAYER COMPLIANCE IN MSMES Mia Septiara Siringo Ringo; Dewinta Putri Ardana; Anna Siti Rahma; Anni Siti Rahmi; Muhammad Rahman
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 10 No. 4 (2025): November
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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This study aims to analyze the effect of the Implementation of SAK EMKM and Accounting Understanding on Tax Compliance of UMKM. Indonesia is a country whose main source of income comes from taxes, but the realization of tax revenue until the end of September 2025 was recorded to have only reached 62.4% of the set target. UMKM have a strategic role in the economy, but many actors still have minimal understanding of accounting, thus facing challenges in financial reporting. Therefore, DSAK IAI established SAK EMKM with the aim of increasing transparency and accountability of entity financial reporting. The study population was all UMKM registered in Palmerah District (100 business units), with the sample determined using the Solvin formula. The variables of SAK EMKM Implementation (X1) and Accounting Understanding (X2) were tested for their simultaneous and partial effects on Taxpayer Compliance (Y). Data were collected through a questionnaire with a five-level Likert Scale. The results are expected to be positive and significant, because good accounting implementation will improve the accuracy of financial reports as a basis for calculating tax payable and encourage taxpayer willingness.
Co-Authors Anna Siti Rahma Anni Siti Rahmi Dewinta Putri Ardana Fachry Abda El Rahman Mia Septiara Siringo Ringo Zuchra Helwani