Pelanggaran Prinsip Etika Audit dalam Dysfunctional Audit Behavior Violation of Audit Ethics Principles in Dysfunctional Audit Behavior

Dysfunctional Audit Behavior (DAB) poses a significant threat to the integrity of audit practices and ethical standards. This research delves into the intricate web of ethical violations within DAB, examining the deviations from established ethical principles in the field of auditing. The study employs a comprehensive qualitative research methodology, incorporating interviews, case analyses, and ethical frameworks to unravel the underlying factors contributing to these violations. The research uncovers the multifaceted nature of ethical breaches within DAB, focusing on issues related to impartiality, integrity, objectivity, professionalism, and confidentiality. Through in-depth analyses of real-world cases and interviews with auditors, clients, and regulatory bodies, this study aims to identify patterns and motivations driving auditors towards unethical practices. Moreover, the research explores the impact of these violations on the credibility of audit reports and the overall trust in the auditing profession. The findings of this research not only shed light on the root causes of ethical misconduct but also offer valuable insights for regulatory bodies, audit firms, and educators. By understanding the complexities of DAB, stakeholders can develop targeted strategies to prevent and mitigate these violations effectively. Strengthening ethical education, enhancing regulatory oversight, and fostering a culture of integrity within audit organizations emerge as key recommendations from this study.

Biodiesel Production by Microalgae Cultivation Through Conversion of Industrial Carbon Dioxide Co2

Biofuel production is widely deliberated to be one of the most sustainable alternatives to the non-renewable petroleum fuels and used as feasible means for environmental and economic sustainability. Biological capture of carbon dioxide by photosynthetic unicellular microalgae is an attractive technology because it is scalable and efficient mean to yield renewable energy source i.e. biodiesel. Microalgae, a third generation feedstock for biofuel, can be grown on non-arable land in fresh, brackish or saline water and with higher areal productivities than any other land-based crops. In particular high productivities are achieved during cultivation when coupled with an additional carbon dioxide supply; for every kilo grams of dry biomass approx. 1.83 kg of CO2 is required. In this study five industrial cities of Punjab were selected to identify microalgae strains from industrial areas which provide opportunities to achieve significant reductions in carbon dioxide emissions. Microalgae have been considered for biological carbon capture and sequestration to offset carbon emissions from fossil fuel combustion. Series of factors for carbon sequestration like tolerance of CO2 source (i.e. flue gas), cultivation conditions, inhibiting compounds that come with the CO2 source (e.g. SOx & NOx) and physiochemical parameters such as pH, nutrients, temperature and light, had been studied in this research. The adapting ability of mixed consortia of microalgae was used to tolerate growth in 100% flue gas from an unfiltered coal-fired power plant that contained 11% CO2. Challenges existed in particular around the high SOx and NOx emissions that caused a rapid decline in pH when added to cultures. This required slow adaptation of microalgae over many months, with step-wise increases from 10% to 100% flue gas supplementation, and the maintenance of high phosphate fertilizer levels in the form of 50mM phosphate buffer for flue gas at and above 50%. Concurrently, this led to a selection of microalgae that seem to be particularly well adapted to low pH and high level flue gas supplementation. For two different microalgal consortia, 18S rRNA community profiling and microscopic analyses revealed that, after a rapid decline in biodiversity over the first few months, in particular Desmodesmus sp. was the dominant genus (-79-90%). This novel study demonstrates that upto 100% unfiltered flue gas from coal-fired power generation can be used for algae cultivation. While it is clear that large areas are needed to xviii offset flue gas emission through microalgae, direct comparisons to other carbon sequestration technologies should be made once upscaling, cost reductions and process optimizations are in place. With the implementation of serial passages of over a range of open or closed PBRs this process may contribute towards the development of microalgal-mediated carbon capture and sequestration processes.