Deteksi Indikasi Fraud Dengan Teknologi Audit

The aim of this research is describing how to detect fraud using Computer Assisted Audit Technique (TABK).This research focus on purchasing fraud. Qualitative research method has used in this research.Symptoms offraud can be separated into six categories: accounting anomalies, internal control weaknesses, analyticalanomalies, extravagant lifestyle, unusual behavior, and tips and complaint. Auditor can use TABK especially todetect accounting anomalies, and analytical anomalies. The using TABK in detecting fraud can increase theeffectiveness and efficiency of audit process. In the company which was implementing computer basedinformation system, most of the data was stored in digital format, it could not read directly, and only a littlephysical audit tracking. Therefore, this is the chance for the auditor to use TABK to detect symptoms of fraud.When the auditor find fraud's symptoms, he or she must investigate whether the symptoms resulted from actualfraud or by other factors. The result of the test using TABK is just a mediator for the auditor to find fraud'ssymptoms. So, the auditors have to do further investigation. By using TABK, the process to detect fraud will beable to be done more effective and efficient

Perubahan Penggunaan Lahan dan Sosial Ekonomi Rumahtangga Petani Terdampak Gempa Bumi, Likuifaksi, dan Tsunami di Provinsi Sulawesi Tengah

Changes in agricultural land after the earthquake, soil liquefaction, and tsunami in Central Sulawesi Province affected the socio-economic conditions of the community. This research aimed to analyze changes in paddy land use and socio-economic conditions after the earthquake, soil liquefaction, and tsunami. The research was conducted purposively in Sigi and Donggala districts by using cross-section data of 503 farmer groups. The method used was descriptive and economic analysis. The results showed that there was a decrease in the area of agricultural land from 30 363.3 hectares to 7 356.08 hectares. Before the earthquake, the land was used for rice, corn and horticultural farming, while after the disaster, the land was only used for horticultural and cocoa farming activities. The socioeconomic changes in households affected by the disaster were the decrease in farming activities (on-farm to off-farm) and the average monthly income in the non-agricultural sector became higher than the agricultural sector. Nonetheless, the government needs to support the improvement of infrastructure and capital to increase farming performance. Keywords: land, soil liquefaction, post-earthquake, socio-economy, and tsunam

ILMU & APLIKASI PENDIDIKAN DASAR

Tentu saja ada banyak definisi ihwal apa itu pendidikan. Keragaman ini alih-alih bertentangan justru satu sama lain saling melengkapi. Jadi ketika ditanya mana definisi pendidikan yang paling bagus dan koheren, jawabannya adalah manakala seluruh definisi itu digabungkan. Walau pun urusan menggabungkan seluruh definisi tidak gampang minimal harus mengerti “filsafat ilmu”. Memiliki pemahaman memadai tentang ontologi, aksiologi dan epistemologi disiplin ilmu tersebut. Pendidikan dasar adalah pendidikan yang mendasari jenjang pendidikan selanjutnya, memiliki peran strategis dalam melahirkan generasi bangsa yang berjiwa Pancasila, berkarakter, berakhlak mulia, cerdas, kemandirian, integritas, dan berwawasan global Kehadiran guru yang profesional pada jenjang pendidikan dasar (SD/MI) menjadi keharusan di tengah-tengah kemorosotan akhlak dan karakter dewasa ini. Program Studi Pendidikan Guru SD/MI (PGMI/SD) di Fakultas Tarbiyah dan Ilmu Keguruan di Perguruan Tinggi Islam Negeri dan Swasta (PTKAIN/S) memiliki tanggung jawab yang strategis dalam melahirkan lulusan yang mampu berkontribusi positif menyiapkan generasi bangsa yang paripurna sesuai capaian pembelajaran dan profil lulusan. Sebagai upaya membekali calon-calon guru di Sekolah Dasar/Madrasah Ibtidaiyah yang sarat dengan kompetensi yaitu pedagogik, sosial, kepribadian, profesional, dan keagamaan, maka keberadaan buku Ilmu dan Aplikasi Pendidikan Dasar (Konsep, Kurikulum, Pembelajaran, dan Materi) sebuah keniscayaan