EVALUASI PENGENDALIAN INTERNAL UNTUK MENCEGAH TERJADINYA FRAUD DAN ERROR ATAS PERSEDIAAN TOKO BUNGA HIDUP BLOSSOM DI SURABAYA

This study purposes to minimize the potential of fraud and error in a business entity. A business entity needs to apply internal controls to provide confidence that data is processed correctly, assets and information are safeguarded, and applicable laws are followed. This study was conducted by comparing the internal condition of the company with several theories, such as the theory of COSO Framework and Fraud Triangle theory, with the research object Toko Bunga Hidup Blossom Surabaya. Data was collected by interview method, observation, and document analysis. This study found many weaknesses of internal controls in Toko Bunga Hidup Blossom that could potentially lead to fraud and error. Where one of the causes is the owner’s lack of attention about internal control. Therefore, researchers give recommendations in the form of drafting regulations and written sanctions, improving store security systems, and evaluating employee performance

EVALUASI PENGENDALIAN INTERNAL UNTUK MENCEGAH TERJADINYA FRAUD DAN ERROR ATAS PERSEDIAAN TOKO BUNGA HIDUP BLOSSOM DI SURABAYA

This study purposes to minimize the potential of fraud and error in a business entity. A business entity needs to apply internal controls to provide confidence that data is processed correctly, assets and information are safeguarded, and applicable laws are followed. This study was conducted by comparing the internal condition of the company with several theories, such as the theory of COSO Framework and Fraud Triangle theory, with the research object Toko Bunga Hidup Blossom Surabaya. Data was collected by interview method, observation, and document analysis. This study found many weaknesses of internal controls in Toko Bunga Hidup Blossom that could potentially lead to fraud and error. Where one of the causes is the owner’s lack of attention about internal control. Therefore, researchers give recommendations in the form of drafting regulations and written sanctions, improving store security systems, and evaluating employee performance

EVALUASI PENGENDALIAN INTERNAL UNTUK MENCEGAH TERJADINYA FRAUD DAN ERROR ATAS PERSEDIAAN TOKO BUNGA HIDUP BLOSSOM DI SURABAYA

This study purposes to minimize the potential of fraud and error in a business entity. A business entity needs to apply internal controls to provide confidence that data is processed correctly, assets and information are safeguarded, and applicable laws are followed. This study was conducted by comparing the internal condition of the company with several theories, such as the theory of COSO Framework and Fraud Triangle theory, with the research object Toko Bunga Hidup Blossom Surabaya. Data was collected by interview method, observation, and document analysis. This study found many weaknesses of internal controls in Toko Bunga Hidup Blossom that could potentially lead to fraud and error. Where one of the causes is the owner’s lack of attention about internal control. Therefore, researchers give recommendations in the form of drafting regulations and written sanctions, improving store security systems, and evaluating employee performance

PENGARUH AKUNTABILITAS PELAYANAN PUBLIK DAN SANSKI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KOTA PALEMBANG

This study aims to determine whether the variables of public service accountability and tax sanctions affect the compliance of motor vehicle taxpayers in the city of Palembang. This research is a quantitative research with an associative approach. The sampling technique uses a purposive sampling method. The research uses a questionnaire method. The data used is secondary data. The population in this study are motor vehicle taxpayers who are registered at the Samsat office in Palembang City. Hypothesis testing is done by multiple regression analysis. The results of the study show that the influence of public service accountability has no effect on motor vehicle tax compliance in the city of Palembang. Meanwhile, tax sanctions affect the compliance of motorized vehicle taxpayers in the city of Palembang

Perancangan Media Edukasi Interaktif Pendampingan Anak Menghadapi Pubertas

Masa pubertas anak seringkali hanya dikaitkan dengan perubahan fisiologis, padahal terdapat perubahan penting lainnya seperti emosi, kognitif hingga psiko-sosial. Orang tua yang seharusnya menjadi sumber informasi mengalami hambatan komunikasi karena adanya rasa canggung dan malu serta bingung dalam cara penyampaian. Hal ini dapat menyebabkan anak mendapatkan informasi yang salah. Pemaparan konten pubertas juga seringkali hanya dikaitkan pada pubertas perempuan sehingga minimnya media yang membahas mengenai pubertas laki-laki. Media pembelajaran mengenai pubertas umumnya dikemas dengan cara komunikasi satu arah yang tidak memiliki timbal balik. Jika anak memiliki pemahaman yang kurang, akan terbentuk kecemasan yang nantinya menjadi rasa takut, ketidakpastian dan kebingungan. Risiko yang dapat timbul adalah terbentuk sikap negatif seperti penolakan hingga kelalaian menjaga kesehatan reproduksi. Perancangan menggunakan Human Centered Design oleh IDEO yang memiliki 3 tahap yaitu inspiration, ideation dan implementation. Berdasarkan hasil wawancara dengan psikolog klinis anak, pembelajaran dilakukan dengan media bantuan yang meningkatkan komunikasi antara orang tua dan anak dalam pembahasan pubertas. Oleh karena itu, dibutuhkan media edukasi interaktif yang berperan sebagai pendampingan anak laki-laki dan perempuan usia 9-12 tahun dalam menghadapi pubertas di Jawa Barat

Redefining the Landscape of Educational Interpreting: A National Study

This national study was conducted to examine the level of progress that educational sign language interpretation has made towards professionalization as a field, particularly since the establishment of the National Association of Interpreters in Education (NAIE) in 2016 and the subsequent release of their Standards and Professional Guidelines in 2019. Following a long history of literature indicating drastic disparities in educational interpreters’ credentials, qualifications, expectations, and working conditions, this mixed-method study partially replicated Johnson and colleagues’ (2018) national study, with added exploration of newly acknowledged domains. Data from 591 educational interpreters were analyzed using descriptive and content analyses, triangulated through multiple choice, open-ended, and document review responses. Although progress has been made in several domains, much work remains to be addressed

PEMODELAN PERPINDAHAN MASSA ADSORPSI ZAT WARNA PADA FLORISIL DAN SILICA GEL DENGAN HOMOGENEOUS AND HETEROGENEOUS SURFACE DIFFUSION MODEL

Adsorption process has been extensively applied in many industries for impurities removal and waste water treatment. Activated carbon is one of the most effective adsorbent which is used in adsorption process. Activated carbon has complex structure, that’s why mass transfer characteristics of adsorption process using activated carbon have to be investigated by using model. Mass transfer is influenced by types of adsorbate, initial concentration of dye solution, and temperature.The objectives of this research are to studymass transfer phenomena occurred in dyes adsorption using activated carbon, to determine values of Heterogenous SurfaceDiffusion Model parameters, such as external liquid film mass transfer coefficient (kf), surface diffusion coefficient (Ds), branched pore rate coefficient (kb), and fraction oftotal adsorptive capacity in macropores (f), and to study the effects of adsorbate types, initial concentration of dye solution, and temperature to the values of kf, Ds, kb, and f.This research was carried out by using 2 types of adsorbate, 3 variation of initial concentration, and 4 variation of temperature. Adsorption experiment was carried out inshaking waterbath that had been setted in certain operating condition. Concentration of dye solutions in certain time interval was determined by measuring absorbance usingUV spectrophotometer. Analysis procedures of experimental data in this research consist of several steps: arranging model based on adsorption phenomena, finishingmodel that consists of differential equations, validation between experimental data and model, and determining values of Heterogenous Surface Diffusion Model parameters.The results of this research show that the values of kf, Ds, kb are influenced by types of adsorbate, initial concentration of dye solution, and temperature; if initial concentration increases, the values of kf, Ds, kb will increase; if temperature increases, the values of kf, Ds, kb will increase; the values of kf, Ds, kb for methylene blue solution are greater than methyl orange; the value of f is not influenced by types of adsorbate, initial concentration of dye solution, and temperature; and Heterogenous Surface Diffusion Model is suitable to show mass transfer characteristics that occurs in dyes adsorption using activated carbon. 

WHY DO CUSTOMERS INTEND TO REPURCHASE LOW COST CARRIERS (LCCs) IN INDONESIA?

This research is aimed to find new factors from internal and external factors affecting customer repurchase intention on Low Cost Carriers (LCCs) in Indonesia. Three hundred questionnaires were distributed to customers of LCCs in Indonesia and then processed with factor analysis using SPSS 24.0 program. The results show that there are five new factors resulted from internal and external factors affecting customers’ repurchase intention on LCCs in Indonesia which are experiential factor, customer needs factor, practical factor, amusement factor and customer life-cycle factor

WHY DO CUSTOMERS INTEND TO REPURCHASE LOW COST CARRIERS (LCCs) IN INDONESIA?

This research is aimed to find new factors from internal and external factors affecting customer repurchase intention on Low Cost Carriers (LCCs) in Indonesia. Three hundred questionnaires were distributed to customers of LCCs in Indonesia and then processed with factor analysis using SPSS 24.0 program. The results show that there are five new factors resulted from internal and external factors affecting customers� repurchase intention on LCCs in Indonesia which are experiential factor, customer needs factor, practical factor, amusement factor and customer life-cycle factor

Resonant Raman signatures of exciton polarons in a transition metal oxide: BiVO4_4

In this work we investigate the delocalized excitons and excitons trapped by a polaron formation in \BVO{} by means of resonant Raman spectroscopy. We record Raman spectra with 16 laser lines between 1.9 and \SI{2.6}{\eV} and analyze intensity variations of the Raman peaks for different vibrational modes. The resonant Raman cross sections of the \Ag{} modes contain two types of resonances. The first high-energy resonance near \SI{2.45}{\eV} belongs to a transition between delocalized states; it is close to absorption edge measured at \SI{2.3}{\eV} and exhibits a characteristic \SI{50}{\meV} anisotropy between polarization parallel and perpendicular to the $c$ axis. The high energy Raman resonance occurs inside the gap at \SI{1.94}{\eV} for all crystallographic directions. The in-gap resonance can involve a localized transition. We attribute it to an exciton-polaron, formed by a small localized electron polaron of Holstein type and delocalized holes. It manifests in the vibrations of vanadium and oxygen atoms where polaron localization occurs and the resonance energy matches theoretical predictions. The vibrational modes couple to the polaron with different efficiency determined from resonant Raman profiles.Comment: main: 8 pages, 4 figures, supporting: 4 pages, 3 figure