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"Pemanfaatan sisa tulang ikan sudah lama dilakukan kalangan peneliti di laboraturium, tetapi masih banyak masyarakat yang tidak memahaminya. Oleh sebab itu, perlu transfer pengetahuan (Transfer knowledge) melalui penyeliaan masyarakat untuk meningkatkan ilmu dan pemanfaatannya ..."

"[ABSTRAKMinyak ikan dikenal sebagai sumber polyunsaturated fatty acids (PUFA) yang baik dan digunakan untuk tujuan farmasetika dan suplemen pangan secara luas. Dalam penelitian ini, bahan baku ikan sidat (Anguilla bicolor bicolor) dikarakterisasi dan minyak ikan diekstraksi dari tulang ikan sidat dengan metode Bligh & Dyer dan wet rendering. Komposisi asam lemak dari minyaknya dianalisa dan dikuantifikasi menggunakan kromatografi gas. Hasil yang diperoleh menunjukkan, total by-product pengolahan ikan sidat (Anguilla bicolor bicolor) mencapai 26,38%, kandungan lemak tulang ikan sidat 17,33 ± 0,58 g/100 g. Rendemen minyak ikan sidat yang diekstraksi dengan metode Bligh dan Dyer adalah 17,12%. Berdasarkan hasil analisis asam lemak minyak ikan sidat, diperoleh kandungan SFA 19,87%, MUFA 25,84%, PUFA 13,84%. Komposisi asam lemak utama minyak ikan sidat adalah asam palmitat 13,58%, asam oleat 20,94%, asam linoleat 4,01%, EPA 1,57% dan DHA 4,84%. Rendemen tertinggi ekstraksi minyak ikan dari tulang ikan sidat menggunakan metode wet rendering adalah sebesar 6,95% yang didapat pada pada suhu 80ºC, waktu perebusan 60 menit. Penambahan waktu perebusan menjadi 90 menit pada suhu yang sama, tidak berpengaruh nyata terhadap persentase rendemen. Kondisi ekstraksi metode wet rendering terbaik berdasarkan persentase rendemen dan nilai hasil uji mutu dari minyak ikan adalah suhu perebusan 60°C, waktu perebusan 60 menit dengan persentase rendemen sebesar 5,53%, asam lemak bebas 0,47% , bilangan asam 9.277,55 mg KOH/kg, bilangan peroksida 38,35 meq/kg, bilangan anisidin 25,84 meq/kg dan total oksidasi 102,55 meq/kg. Hanya kandungan asam lemak bebas saja yang mempunyai nilai sesuai standar yang diperbolehkan.

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ABSTRACTFish oils have been recognized as good sources of polyunsaturated fatty acids (PUFA) which are widely used for pharmaceutical purposes and as food supplements. In this study, eels (Angguilla bicolor bicolor) as a raw material was characterized and fish oil from eels bone were extracted using Bligh & Dyer and wet rendering method. The fatty acid composition of the oil was analyzed and quantified using gas chromatography. Results showed that the total yield of by-product of eel reached 26,38 %, the lipid content of eels bone was 17.33 ± 0.58 g/100 g. Yield of eel bone oil extracted by Bligh and Dyer method was 17.12%. In the fatty acid analysis of eel bone oil, it was discovered that SFA was 19.87%, MUFA was 25.84%, and PUFA was 13.84%. The Composition of major fatty acids in the oil from the bone were palmitic acid (13.58%), oleic acid (20.94%), linoleic acid (4.01%), EPA (1.57%), and DHA (4.84%). The highest yield of fish oil from eel bone with wet rendeering exctraction method was 6.95% on temperatur 80ºC and boiling time 60 minutes. At the same temperatur, an additional time to 90 minutes was not significantly different to percentage of yield. The best condition for wet rendering exctraction method is boiling temperature 60°C, boiling time 60 minute with value of yield, free fatty acid, acid value, peroxide value, anisidin value and total oxidation is 5,53%, 0,47%, 9.277,55 mg KOH/kg, 38,35 meq/kg, 25,84 meq/kg and 102,55 meq/kg respectively. Result showed that only free fatty acid value which meet the standar requirement.;Fish oils have been recognized as good sources of polyunsaturated fatty acids (PUFA) which are widely used for pharmaceutical purposes and as food supplements. In this study, eels (Angguilla bicolor bicolor) as a raw material was characterized and fish oil from eels bone were extracted using Bligh & Dyer and wet rendering method. The fatty acid composition of the oil was analyzed and quantified using gas chromatography. Results showed that the total yield of by-product of eel reached 26,38 %, the lipid content of eels bone was 17.33 ± 0.58 g/100 g. Yield of eel bone oil extracted by Bligh and Dyer method was 17.12%. In the fatty acid analysis of eel bone oil, it was discovered that SFA was 19.87%, MUFA was 25.84%, and PUFA was 13.84%. The Composition of major fatty acids in the oil from the bone were palmitic acid (13.58%), oleic acid (20.94%), linoleic acid (4.01%), EPA (1.57%), and DHA (4.84%). The highest yield of fish oil from eel bone with wet rendeering exctraction method was 6.95% on temperatur 80ºC and boiling time 60 minutes. At the same temperatur, an additional time to 90 minutes was not significantly different to percentage of yield. The best condition for wet rendering exctraction method is boiling temperature 60°C, boiling time 60 minute with value of yield, free fatty acid, acid value, peroxide value, anisidin value and total oxidation is 5,53%, 0,47%, 9.277,55 mg KOH/kg, 38,35 meq/kg, 25,84 meq/kg and 102,55 meq/kg respectively. Result showed that only free fatty acid value which meet the standar requirement.;Fish oils have been recognized as good sources of polyunsaturated fatty acids (PUFA) which are widely used for pharmaceutical purposes and as food supplements. In this study, eels (Angguilla bicolor bicolor) as a raw material was characterized and fish oil from eels bone were extracted using Bligh & Dyer and wet rendering method. The fatty acid composition of the oil was analyzed and quantified using gas chromatography. Results showed that the total yield of by-product of eel reached 26,38 %, the lipid content of eels bone was 17.33 ± 0.58 g/100 g. Yield of eel bone oil extracted by Bligh and Dyer method was 17.12%. In the fatty acid analysis of eel bone oil, it was discovered that SFA was 19.87%, MUFA was 25.84%, and PUFA was 13.84%. The Composition of major fatty acids in the oil from the bone were palmitic acid (13.58%), oleic acid (20.94%), linoleic acid (4.01%), EPA (1.57%), and DHA (4.84%). The highest yield of fish oil from eel bone with wet rendeering exctraction method was 6.95% on temperatur 80ºC and boiling time 60 minutes. At the same temperatur, an additional time to 90 minutes was not significantly different to percentage of yield. The best condition for wet rendering exctraction method is boiling temperature 60°C, boiling time 60 minute with value of yield, free fatty acid, acid value, peroxide value, anisidin value and total oxidation is 5,53%, 0,47%, 9.277,55 mg KOH/kg, 38,35 meq/kg, 25,84 meq/kg and 102,55 meq/kg respectively. Result showed that only free fatty acid value which meet the standar requirement., Fish oils have been recognized as good sources of polyunsaturated fatty acids (PUFA) which are widely used for pharmaceutical purposes and as food supplements. In this study, eels (Angguilla bicolor bicolor) as a raw material was characterized and fish oil from eels bone were extracted using Bligh & Dyer and wet rendering method. The fatty acid composition of the oil was analyzed and quantified using gas chromatography. Results showed that the total yield of by-product of eel reached 26,38 %, the lipid content of eels bone was 17.33 ± 0.58 g/100 g. Yield of eel bone oil extracted by Bligh and Dyer method was 17.12%. In the fatty acid analysis of eel bone oil, it was discovered that SFA was 19.87%, MUFA was 25.84%, and PUFA was 13.84%. The Composition of major fatty acids in the oil from the bone were palmitic acid (13.58%), oleic acid (20.94%), linoleic acid (4.01%), EPA (1.57%), and DHA (4.84%). The highest yield of fish oil from eel bone with wet rendeering exctraction method was 6.95% on temperatur 80ºC and boiling time 60 minutes. At the same temperatur, an additional time to 90 minutes was not significantly different to percentage of yield. The best condition for wet rendering exctraction method is boiling temperature 60°C, boiling time 60 minute with value of yield, free fatty acid, acid value, peroxide value, anisidin value and total oxidation is 5,53%, 0,47%, 9.277,55 mg KOH/kg, 38,35 meq/kg, 25,84 meq/kg and 102,55 meq/kg respectively. Result showed that only free fatty acid value which meet the standar requirement.]"

"Sengketa pajak terkait secondary adjustment dalam transfer pricing terus mengalami peningkatan, meskipun jumlah total sengketa yang diajukan ke Pengadilan Pajak oleh Direktorat Jenderal Pajak mengalami penurunan. Permasalahan ini sebagian besar dipicu oleh ambiguitas dalam regulasi dan penerapan aturan yang tidak konsisten, sehingga sering menjadi pemicu utama perselisihan. Penelitian ini bertujuan untuk menganalisis akar penyebab utama sengketa tersebut dan merumuskan solusi strategis untuk mencegah permasalahan serupa di masa depan. Dalam pendekatannya, penelitian ini menggunakan metode Root Cause Analysis (RCA) yang didukung oleh Fishbone Diagram untuk memetakan berbagai faktor penyebab, seperti kurangnya kejelasan dalam definisi dividen terselubung, penerapan Peraturan Menteri Keuangan Nomor 22 Tahun 2020 yang menimbulkan kontroversi, serta terbatasnya pelatihan dan pemahaman teknis di kalangan pemeriksa pajak. Studi ini dilakukan dengan metode kualitatif berbasis studi kasus melalui analisis 358 putusan pengadilan pajak periode 2021-2023 dan wawancara mendalam dengan hakim, konsultan pajak, serta pemeriksa pajak. Hasil penelitian menegaskan pentingnya revisi regulasi untuk memberikan kepastian hukum, pengembangan panduan teknis yang lebih rinci, dan pelaksanaan pelatihan berkelanjutan untuk meningkatkan kompetensi pemeriksa pajak. Selain itu, pemanfaatan teknologi seperti data analytics dan sistem pengelolaan dokumen digital diusulkan sebagai solusi untuk memperkuat proses audit pajak. Implementasi solusi ini diharapkan dapat mengurangi jumlah sengketa yang diajukan ke pengadilan, meningkatkan kualitas pengawasan pajak, serta mendorong kepatuhan sukarela wajib pajak. Dengan langkah-langkah tersebut, sistem perpajakan diharapkan menjadi lebih transparan, efektif, dan adil dalam menghadapi tantangan di masa mendatang

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Tax disputes related to secondary adjustment in transfer pricing have continued to increase, even though the overall number of tax disputes submitted to the Tax Court by the Directorate General of Taxes has declined. This issue is largely driven by regulatory ambiguities and inconsistent rule enforcement, which frequently serve as primary triggers of disputes. This study aims to analyze the root causes of such disputes and propose strategic solutions to prevent similar issues in the future. The study employs the Root Cause Analysis (RCA) method, supported by a Fishbone Diagram, to map various contributing factors, such as the lack of clarity in the definition of hidden dividends, the contentious application of Minister of Finance Regulation Number 22 of 2020, and limited technical training and understanding among tax auditors. The research adopts a qualitative case study approach, analyzing 358 Tax Court rulings from the 2021–2023 period and conducting in-depth interviews with judges, tax consultants, and tax auditors. The findings highlight the urgent need for regulatory reforms to ensure legal certainty, the development of detailed technical guidelines, and the implementation of continuous training programs to enhance the competencies of tax auditors. Moreover, leveraging technology, such as data analytics and digital document management systems, is proposed as a solution to strengthen tax audit processes. The implementation of these solutions is expected to reduce the number of disputes brought to the Tax Court, improve the quality of tax oversight, and encourage greater voluntary compliance by taxpayers. These measures are anticipated to contribute to a more transparent, effective, and equitable tax system capable of addressing future challenges."

"Tujuan dari penelitian ini adalah untuk menganalisis faktor penyebab keterlambatan serah terima proyek pembangunan gedung pada Proyek Menara Danamon. Metode penelitian kualitatif dengan melakukan wawancara dengan narasumber dari pihak pemilik dan konsultan project management yang terlibat langsung dalam proyek ini. Analisis faktor penyebab keterlambatan dengan pendekatan lean design management pada tahap desain dan procurement serta pendekatan lean construction pada tahap konstruksi. Memakai tools diagram tulang ikan untuk identifikasi faktor penyebab masalah keterlambatan serta tools diagram simpal kausal untuk memperkuat hasil dan melihat hubungan sebab akibat yang ditimbulkan dari faktor keterlambatan yang ada. Hasil penelitian faktor keterlambatan dipicu dari kesalahan desain/ desain belum matang serta kualitas dari pemenang konsultan maupun kontraktor yang terlibat.

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The purpose of this thesis to analyze the factors causing delays in handover building proyek at Menara Danamon. Used Qualitative research by interview with sources from the pemilik and proyek management consultants directly involved in this proyek. Analysis of the factors causing delays in the lean design management approach for design phase and procurement phase , lean construction for construction phase. To identify the factors of delay used fishbone diagram as well as the causal loop diagram to strengthen and see the causal relationship arising from any delay factors. The results of the research are delay factors triggered from design error or incomplete design also the quality of the consultants and contractors involved."