Underreporting of TIME Dalam Pelaksanaan Audit

The purposes of this study is to examines; (1) relationship of locus of control and professional commitment to perceived time budget pressure, (2) relationship of locus of control and professional commitment to underreporting of time (URT) behaviors and (3) relationship of perceived time budget pressure to URT behaviors. This study conducted with survey method on auditors working in audit firms at three mayor cities in Indonesia i.e; Jakarta, Surabaya, and Medan, with samples are 348 respondents. This research used structural equation model as data analysis. The results of this study sugget that external locus of control has positive and significant relation with perceived time budget pressure and URT behaviors. Relation of affective professional commitment with perceived time budget pressure and URT behaviors is not significant. Relation of continuance professional commitment to perceived time budget pressure and (URT) behaviors is not significant. Normative profesional commitment is inversely related to perceived time budget pressure and URT behaviors. Perceived time budget pressure has positive and significant relation with URT behaviors. The results also suggest direct affect locus of control and dimension of professional commitment to URT behaviors stronger than indirect affect through perceived time budget pressure

Implementasi Politik Perempuan di Kota Makassar

Many women in Makassar entered into a political party, either as a member or director. When the 2009 legislative elections, many women who run as a candidate member of the legislative. However, the 2009 elections have not been able to produce a large amount of women to sit as a member of parliament of Makassar. From the 50 legislators of Makassar, only 7 of them are women. The condition occurs for at least two factors. First, the women themselves who do not have high interest to enter into practical politics. Many incoming the participation of weomen in political parties and forward as a candidate just because of family or friends, not because of the desire and consciousness itself. Second, external factors or existing systems. Opportunities for women it has been awarded with the enactment of Law No. 10 Year 2008 concerning the election of members of DPR, DPD, and DPRD which contains 30 per cent quota for women. But the political parties as the main actor did not want to give women the opportunity to volunteer. In the management of such party, very few women who hold strategic positions. Likewise, in the process of pen-candidate\u27s, women only exist in the third. The condition is aggravated by the Election Commission which still pass political parties nominated women less than 30 percent

Exploring the Measurement of Environmental Performance in Alignment with Environmental, Social, and Governance (ESG): A Qualitative Study

In recent years, there has been a growing recognition of the importance of environmental, social, and governance (ESG) factors in assessing the performance and sustainability of businesses and organizations. This qualitative study aimed to delve into the complexities and challenges involved in measuring environmental performance in alignment with ESG. The research findings highlighted the multifaceted nature of environmental issues and the need for comprehensive and standardized metrics to effectively capture and compare environmental performance across organizations. The study emphasized the importance of integrating environmental performance within the broader ESG framework, recognizing the interdependencies between environmental, social, and governance factors. Participants acknowledged that addressing environmental issues in isolation is insufficient and underscored the need for organizations to adopt a holistic approach that considers the interconnectedness of ESG dimensions. By doing so, organizations can gain a comprehensive understanding of their sustainability performance and align their environmental goals with social and governance objectives. The findings of this research provide valuable insights for organizations seeking to measure and manage their environmental performance in alignment with ESG. The complexities involved in assessing environmental impact necessitate the adoption of standardized metrics and a comprehensive understanding of the interconnectedness between environmental, social, and governance factors. By integrating environmental performance within the broader ESG framework and embracing stakeholder engagement and transparency, organizations can drive sustainable practices, enhance stakeholder trust, and contribute to a more sustainable future

Using Flyswatter Game To Improve Students' Vocabulary Mastery At Grade Eigth SMP Dwi Sejahtera Pekanbaru

At the eight grade of SMP Dwi Sejahtera Pekanbaru, the researcher found some problem, such : they were lack of vocabulary, could not easy to memories the word, express the repitition word, low of motivation, bored of monotoun method, and they were shy to speak. They could not pass the passing grade (78), that's why the researcher conducted this research aimed to improve students' vocabulary mastery in short functional text by using flyswatter game. This research was Classroom Action Research (CAR). There were 30 students as participants, the instruments were test, observation, field note, and interview as the instrument. This research consisted of one cycle in which each cycle consisted of five meetings and one test. After conducting this research, it was found that the students' vocabulary mastery in short functonal text was improved in cycle 1. the average score was 83.67. The improvement was was influence by some factors such the students' enjoy in everysingle step,using flyswatter game could make the students more active, have some vocabularies, the teacher was explain the material clearly and using madia, and classroom condition very support the activities . It could be concluded that flyswatter game could improve students' vocabulary mastery in short functional text

Limbah Fly Ash Pabrik Minyak Nabati sebagai Bahan Substitusi Semen dalam Pembuatan Batako

Utilization of fly ash waste to subtitute portland cement in concrete brick fabrication to resolve enviromental problem has been done. This research used fly ash from waste of vegetable oil industry at Bitung City. Descriptive method has been used to interprete data with sand and fly ash composition as free variable and portland cement composition as constant variable. At the beginning As, Cd, Cr, Hg and Pb concentration in fly ash was analyzed and comply minimum standard on Indonesia government regulation (PP No 18 Tahun 1999) about dangerous waste, so it could be used as concrete bricks raw materials. Sample prototype dimension was molded in (cm) 27x12x8 with 10 samples for one test and data was provided from two repetition. Compressive Strength from fly ash mixing showed value (kg/cm2) 27.77-64.22 with water absorption value (%) 9.62-16.79. Compressive strength value of concrete brick from fly ash mix comply SNI 03-0349-1989 standard on grade III and IV