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PENGARUH STRUKTUR AKTIVA, RISIKO BISNIS, PERTUMBUHAN PENJUALAN, DAN PROFITABILITAS TERHADAP STRUKTUR MODAL Sari, Retno Indah; Ardini, Lilis
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 7 (2017)
Publisher : STIESIA

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Abstract

ABSTRACTThe purpose of this research is to find out the influence of assets structure to the capital structure, the influence of business risk to the capital structure, the influence of sales growth to the capital structure, and the influence of profitability to the capital structure. The population is a consumer goods companies which are listed in Indonesia Stock Exchange during 4 years observation period from 2012 to 2015. The sample collection technique has been carried out by using purposive sampling, and 28 consumer goods companies have been selected as samples. The analysis technique has been done by using multiple linear regression and hypothesis testing. The result of the analysis of the model feasibility test shows that asset structure, business risks, sales growth and profitability give significant influence to the capital structure of consumer goods companies which are listed in Indonesia Stock Exchange. Partially, the result of the research shows that assets structure give significant and positive influence to the capital structure, business risk does not give significant and negative influence to the capital structure, sales growth give significant and positive influence to the capital structure and profitability give significant and negative influence to the capital structure.Keywords: Asset structure, business risk, sales growth, profitability, capital structure.
Pembuatan Biosorben Dari Kulit Pisang Kepok Untuk Memurnikan Minyak Goreng Bekas Sari, Retno Indah; Purwaningsih, Dian Yanuarita; Rosyidah, Annisa Khoirur
Journal of Industrial Process and Chemical Engineering (JOICHE) Vol 3, No 1 (2023)
Publisher : Institut Teknologi Adhi Tama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31284/j.joiche.2023.v3i1.4665

Abstract

Cooking oil is a basic need of sicety which has the main content oftriglycerides. Tryglicerides function of fry food. The use of cooking oil continuously can reduce the quality of cooking oil. There are several attempts to improve the acid number and perokxide value in cooking oil. One of the efforts is providing an adsorbent in the form of kepok banana peels (Musa paradisiaca L.) using cooking oil. Kepok banana peel contain cellulose which acts as an adsorbent. This study used H3PO4 as an activator and NaOH as ad delignification in manufacturing kepok banan peel biosorbent. The research method includes the preparation of the biosorbent, the delignification  process, the activation  of the biosorbent with an activator, and the application of the biosorbent to used cooking oil. The method used is the adsorption method. The adsorption method used variable perecentage of the kepok banana peel mass : 5%, 10%, 15%, 20%, 25% (m/m), and adsorption method contact times were 60, 120, 180, and 240 minutes. The analyzes tested were the acid number. The acid number value of used cooking oil decreased with the addition of the mass of the biosorbent and the length of contact time. The optimum result obtained after treatment on the acid number value were 6.507 mg KOH/gr with a variable mass of biosorben of 25% at a concatct time of 240 minutes.