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Pengaruh Carbon Emission Disclosure dan Good Corporate Governance terhadap Nilai Perusahaan: Studi Empiris pada Perusahaan Sektor Transportasi dan Logistik yang Terdaftar di Bursa Efek Indonesia Periode 2017-2022 Fasya, Muhammad; Susilowati, Retno Yuni Nur; Septiyanti, Ratna; Kusumawardani, Niken
Jurnal Studi Pemerintahan dan Akuntabilitas Vol. 4 No. 1 (2024): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jastaka.v4i1.3403

Abstract

Purpose: This study aims to identify the impact of carbon emission disclosure, independent commissioners, and institutional ownership on firm value. Research methodology: The population used in this study consists of transportation and logistics sector business entities registered on the Indonesia Stock Exchange during the period of 2017-2022, quatitative methods, and SPSS applications. Result: This study concludes that carbon emission disclosure has an effect on firm value. Meanwhile, independent commissioners have no effect on firm value and institutional ownership has an effect on firm value. Limitations: This study identified limitations, specifically in the examination where several business entities were not included in the research sample, resulting in an incomplete sample. Contribution: This study provides empirical evidence that contributes to the literature on the impact of carbon emission disclosures, independent commissioners, and institutional ownership on firm value. Additionally, this study is expected to inform policies related to environmental responsibility in compliance with the Republic of Indonesia Presidential Regulation Number 98 of 2021 on greenhouse gas emission control in national development and OJK Regulation No. 30/SEOJK.04/2016 on corporate obligations to include environmental disclosures in annual reports.
Effect the Viscosity of Used Oil by Adding Chitosan Based on Shellfish and Cellulose Fasya, Muhammad; Irawan, Doddy; Fadhilah, Raudhatul; Gunarto Gunarto
International Journal of Industrial Innovation and Mechanical Engineering Vol. 2 No. 1 (2025): February: International Journal of Industrial Innovation and Mechanical Enginee
Publisher : Asosiasi Riset Ilmu Teknik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijiime.v2i1.121

Abstract

This study explores the innovative use of chitosan from shellfish and natural cellulose as an additive to decrease the viscosity of used lubricating oils. We synthesized and applied chitosan and cellulose as adsorbents to filter impurities and enhance the rheological properties of the oil. During the experiment, different amounts of chitosan and cellulose were used, and the Ostwald method was used to measure the viscosity. As expected, adding more chitosan (20 grams) made the viscosity much better compared to mixes with cellulose. This led to a viscosity of 658.20 cP, while a 15:5 chitosan-to-cellulose ratio made the viscosity the lowest, at 513.06 cP. FTIR analyses confirmed the structural integrity of chitosan post-synthesis. Challenges in optimizing chitosan production, particularly in achieving standard deacetylation levels, were noted as potential limitations. The results suggest that using biopolymers like chitosan and cellulose together is a long-term way to improve oil recovery and reuse, lower waste, and make industrial uses better. In the future, researchers should concentrate on enhancing the manufacturing process of chitosan to enhance its adsorption capabilities, and explore alternative functional modifications that could enhance its utility in a wider range of scenarios