Pirolisis merupakan proses pembakaran dengan menggunakan sedikit atau tidak ada udara. Produk yang dihasilkan dalam pembakaran pirolisis yaitu arang dan asap cair. Untuk mendapatkan hasil produk yang baik sangat dipengaruhi oleh suhu, waktu dan biomassa.Berbagai jenis biomassa yang sudah diteliti namun masih cukup banyak berbagai jenis biomassa yang memang belum dan perlu diteliti lebih lanjut. Beberapa karaktristik biomassa yaitu keras, porositas, besar butir danmassa jenis. Faktor ini yang dapat mempengaruhi proses pembakaran dan akhirnya hasil produk pirolisis yang didapat. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh jenis biomassa pada pembakaran pirolisis terhadap karakteristik dan efisiensi dari hasil bio-arang dan asap cair yang di dapatkan dari masing-masing biomassa. Metode penelitian yang di lakukan yaitu memvariasikan bahan jenis biomassa pada pembakaran pirolisis dengan jenis kayu jengkol, kayu rengas dan kayu jati putih. Biomassa dibakar di dalam reaktor dengan pembakaran langsung dan asap cairnya didinginkan dikondensor. Didapat data nilai kalor, kadar abu, kadar air terbanyak, dan untuk asap cair didapat data asam asetat dan nilai pH, Hasil penelitian menujukan nilai kalor terbaik pada jenis kayu rengas yaitu sebesar 6673,82 cal/g, dan nilai kalor terendah adalah jenis kayu jati putih yaitu sebesar 5728,89 cal/g. Untuk kadar air tertinggi terdapat pada jenis kayu jati putih yaitu sebanyak 42,22 % dan untuk kadar air terendah yaitu jenis kayu jengkol yaitu sebesar 10,18 %. Untuk kadar abu tertinggi adalah jenis kayu jengkol yaitu sebesar 50,96 % dan kadar abu terendah adalah jenis kayu jati putih yaitu sebanyak 5,35 %.Efisiensi hasil arang tertinggi pada kayu jati putih yaitu 28% Jumlah asap cair yang dihasikan tertinggi kayu rengas yaitu 86 ml dan terendah kayu jati putih yaitu sebesar 34 ml.

The purpose of this research is to examine the impact of information technology, accounting reporting toward fraud detection in companies that listed on Indonesia Stock Exchange. Baside that, this research to examine implication of fraund detection to investor reaction.                The population of the study is the LQ 45 companis registered in the Indonesia Stock Exchange in the periode of 2010-2014. Shampling technique employed in this study is the purposive sampling whit the total sample of 90 companies The data analysis uses Amos software, The result of the study show yhat the dividend policy, information technology, accounting reporting have significant influence towards frund detection. The other result showed that fraund detection have significant influence towards investor reaction. Keywords :information technology, accounting reporting, fraund detection, investor reaction.

Purpose – The purpose of this paper is to to investigate the influence of   professionalism auditor and  intensity of moral  to  effect on whistleblowing action  of  KAP  in IndonesiaDesign/methodology/approach-  The research method used is the population of all auditors who worked on 25 KAP in Indonesia. Sampling technique using nonprobabilitas or not random with convienience sampling method.Tool using regression analysis using F test and t test with SPSS ver.17.00. The paper ends with a set of hypotheses requiring further research. Findings – The paper finds that the professionalism auditor, intensity of moral  simultaneously affect on whistleblowing action  of  KAP  in Indonesia.  professionalism auditor variable partially significant affect on whistleblowing action  of  KAP  in Indonesia. Variable intensity of moral  has an effect on whistleblowing action  of  KAP  in Indonesia Originality/value –This paper provides influence of   professionalism auditor , intensity of moral , to  effect on whistleblowing action  of  KAP  in Indonesia Keywords: Professionalism auditor , intensity of moral , effect on whistleblowing action  Paper type General review

The techno-economy of pyrolysis products is very important because it is related to the profit and loss of production business. On the other hand, this product is very potential and good prospect, due to it can generate energy from wasted and problematic environmental waste. In addition, the equipment is very simple and very easy to make, maintain and operate, it does not require a large cost or capital. The research objective is to determine the economic value and BEP (Break Even Point) of pyrolysis combustion in producing liquid smoke and bio charcoal with biomass raw materials. Figure the characteristics of liquid smoke and bio-charcoal obtained such as heat value, pH, acid, specific gravity, viscosity, and color. The method used is initiated by testing the pyrolysis reactor, at this stage bio-charcoal products and liquid smoke are obtained, influenced by such as pyrolysis temperature, processing time and equipment. Followed by making bio charcoal briquette, this stage is mashed charcoal, making dough or packing, drying, then printing briquettes. And finally the process of re-liquidation of liquid smoke, by means of redestilation or continued heating so that it will produce liquid smoke grade 3, grade 2, and grade 1. The results obtained are known to have an economic cost of Rp. 244.720.000, and for equipment depreciation costs Rp. 144.839.000. For the cost of production per year, that is Rp. 100.925.000 and for the variable cost per kg, which is Rp. 4.888/kg. The initial capital required is Rp. 129.839.000. For the production cost of Rp. 7.476/kg. For the total price of sales is Rp. 100.939.306 and for BEP (Rp) which is Rp. 100.939.306 and BEP (kg) which is Rp. 13.495/kg. Keywords: BEP, economy, pyrolysis, bio charcoal, liquid smoke.

This study aims to examine the factors that influence investment decisions in the capital market for accounting students at the Faculty of Economics and Business, Universitas Muhammadiyah Metro. The factors that influence investment decisions in the Capital Market are financial literacy, overconfidence, minimum capital, understanding of investment, and risks. This study uses a quantitative approach. The population in this study were 313 respondents. In this study, the sample technique used is nonprobability sampling with purposive sampling technique so that the sample obtained was 93 respondents. The data in this study were analysed using the assistance of the IBM SPSS version 20 program by testing multiple linear regression analysis. The results of this study indicate that financial literacy, overconfidence and minimal capital partially affect investment decisions in the capital market. Meanwhile, understanding investment and risk partially has no effect on investment decisions in the capital market. As well as financial literacy, overconfidence, minimal capital, understanding of investment and risk simultaneously affect investment decisions in the capital market.