PENGARUH PERSEPSI KESESUAIAN, SISTEM INTERNAL KONTROL, DAN PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP KECURANGAN AKUNTANSI PADA PT. BANK PERMATA, TBK

Accounting fraud is a misstatement or intentional omission of amounts or disclosures in financial statements to deceive users of financial statements and misstatements arising from improper treatment of assets (often referred to as misappropriation or embezzlement) related to the theft of entity assets that result in financial statements not being presented. in accordance with generally accepted accounting principles in Indonesia. This study aims to determine the effect of perceived conformity, internal control systems and also the implementation of good corporate governance at PT Bank Permata, Tbk. The method used in this study is a quantitative method, with a sample of 38 out of 51 all employees of PT Bank Permata, Tbk who serve as administration/finance, marketing, customer service and teller. The type of data used is primary data. The results showed that partially the perceived facility suitability variable had no effect on the accounting fraud variable. The internal control system variable has a partial effect on the accounting fraud variable. The good corporate governance variable partially has no effect on accounting fraud. And simultaneously the variables of conformity perception, internal control system and good corporate governance have an effect on accounting frau

Combined effects of climate change and sea-level rise project dramatic habitat loss of the globally endangered Bengal tiger in the Bangladesh Sundarbans

The Sundarbans, in southern coastal Bangladesh, is the world's largest surviving mangrove habitat and the last stronghold of tiger adapted to living in a mangrove ecosystem. Using MaxEnt (maximum entropy modeling), current distribution data, land-use/land cover and bioclimatic variables, we modeled the likely future distribution of the globally endangered Bengal tiger (Panthera tigris tigris) in the Bangladesh Sundarbans. We used two climatic scenarios (i.e., RCP6.0 and RCP8.5) developed by the Intergovernmental Panel on Climate Change (IPCC) to provide projections of suitable habitats of Bengal tigers in 2050 and 2070. We also combined projected sea-level rise for the area in our models of future species distributions. Our results suggest that there will be a dramatic decline in suitable Bengal tiger habitats in the Bangladesh Sundarbans. Other than various aspects of local climate, sea-level rise is projected to have a substantial negative impact on Bengal tiger habitats in this low-lying area. Our model predicts that due to the combined effect of climate change and sea-level rise, there will be no suitable Bengal tiger habitat remaining in the Sundarbans by 2070. Enhancing terrestrial protected area coverage, regular monitoring, law enforcement, awareness-building among local residents among the key strategies needed to ensure long-term survival and conservation of the Bengal tiger in the Bangladesh Sundarbans