Flexible polyurethane foams can be synthesized using polyols having a hydroxyl value of less than 100 mg KOH/g. The value of the hydroxyl value is affected by the temperature and time of the oxirane rings opening reaction. The purpose of this study was to examine the combination of temperature and time of the best oxirane rings opening reaction to produce polyols with a hydroxyl value of less than 100 mg KOH/g. Epoxidized palm oil was treated with temperature (50°C, 60°C, 70°C, and 80°C) and time (1 hour, 2 hours, 3 hours, and 4 hours). Parameters observed were hydroxyl value, hydroxyl content, density, viscosity, acid number, and color. The best treatment continued with the FTIR test. The oxirane rings opening reaction using a temperature of 50°C for 1 hour gave a hydroxyl value of 75.87 mg KOH/g.
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