Analisis Hubungan Pengendalian Internal Versi Coso Terhadap Indikasi Kecurangan Laporan Keuangan Pada Baitul Qiradh Anggota Pusat Koperasi Syariah Nanggroe Aceh Darussalam

Indications of fraud financial statements do not only occur in the public sector or in the banking sector, but can also occur in a cooperative sharia as Baitul Qiradh. Where indications of fraud financial statements occurred due to a weak internal controls in an agency. Internal control framework that identifies the factors that cause the occurrence of fraud established by the Committee of Sponsoring Organizations of Treadway Commission (COSO).This study aims to determine the relationship between the version of the COSO internal control of the financial statements toward indications of fraud (fraud) at Baitul Member Qiradh Sharia Cooperative Center (Puskopsyah) Nanggroe Aceh Darussalam. This study is a primary research using quantitative methods, by using a questionnaire as a research instrument. Questionnaires that successfully analyzed were 66 questionnaires. The data obtained from the questionnaires then processed using SPSS 21 software.This research included the census where data obtained from each employee's overall in Baitul Qiradh which are members of Puskopsyah. Because the population of this study is Baitul Qiradh member Puskopsyah NAD. Spearman Rank method used as a method of analysis to determine the relationship of the variables involved. The results showed that there is a significant relationship between the variables version of COSO internal control for indications of fraud financial statements with a value of coefficient of 0.609. Keywords—: internal control, COSO, Indicative Financial Statement Fraud, Cooperative Sharia, Baitul Qiradh

Persepsi Auditor Terhadap Penghentian Prematur (Premature Sign Off) Atas Prosedur Audit Yang Dikaitkan Dengan TIME Budget Pressure (Studi Pada Auditor Pemerintah Di Kota Banda Aceh)

This study is aimed to knowing the sequence of audit procedure which most often signed off in time pressure condition. Samples were selected by using random sampling method. From 119 questionnaires that have been distributed, there were 61 questionnaires returned and these were used as the research samples. This study was analyzed by using Friedman test to determinated the priority of discontinued audit procedures. The result of this research indicates that there are priority sequence of discontinued audit prosedure in time pressure condition by governmental auditor in Banda Aceh. The most audit prosedure which often to be left is understanding business's client. Then the following of sequence audit prosedure are control prosedure on on-line transaction aplication system, Confirmation, Reduced in samples, Internal auditor judgement, Subtantive test, Client internal control judgment, analitical prosedures, using management representative and audit prosedure which seldom to be left is physical examination. The sugest of next research is to study at difference location and the classification of auditor based on how long time they have been work as auditor, so we can compare the auditor behavior between senior and junior auditor

Pengaruh Asimetri Informasi, Pengungkapan Modal Intelektual, dan Kualitas Audit terhadap Biaya Modal Ekuitas (Studi pada Perusahaan Lq 45 yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2014)

The research examines the effect of asymmetry information, intellectual capital disclosure, and audit quality on cost of equity capital. This research was an empirical study using multiple regression analysis. The sample of this study was taken from LQ 45 companies listed on Indonesian Stock Exchange at 2012-2014. The sample was taken using purposive sampling. The sample used was 23 companies with a total of 68 observations. Statistical methods using Multiple Linear Regression Analysis to test the hypothesis.The result of the research shows that asymmetry information, intellectual capital disclosure, and audit quality simultaneously are not affect on cost of equity capital. Partially, asymmetry information and intellectual capital disclosure are not affect on cost of equity capital, whereas audit quality are affect on cost of equity capital. Keywords—cost of equity capital, asymmetry information, intellectual capital disclosure, and audit quality

Pengaruh Jenis Industri, Kepemilikan Manajerial, Operating Profit Margin Dan Dividend Payout Ratio Terhadap Perataan Laba Pada Perusahaan Yang Terdaftar Dibursa Efek Indonesia Tahun 2012-2014

The objectives of this research are to examine (1) the effect of industrial type, managerial ownership, operating profit margin, and dividend payout ratio simultaneously on income smoothing, and (2) the effect of industrial type, managerial ownership, operating profit margin, and dividend payout ratio partially on income smoothing.The method used in this research is purposive sampling method. The sample of this research is company listed in Indonesia Stock Exchange during 2012-2014. The analysis method used in the research is logistic regression.The result of this research are (1) industrial type, managerial ownership, operating profit margin, and dividend payout ratio simultaneously have an effect on the income smoothing, (2) managerial ownership, operating profit margin, dividend payout ratio partially have affect the income smoothing and, (3) industrial type have not an effect on the income smoothing

Antimicrobial resistance among migrants in Europe: a systematic review and meta-analysis

BACKGROUND: Rates of antimicrobial resistance (AMR) are rising globally and there is concern that increased migration is contributing to the burden of antibiotic resistance in Europe. However, the effect of migration on the burden of AMR in Europe has not yet been comprehensively examined. Therefore, we did a systematic review and meta-analysis to identify and synthesise data for AMR carriage or infection in migrants to Europe to examine differences in patterns of AMR across migrant groups and in different settings. METHODS: For this systematic review and meta-analysis, we searched MEDLINE, Embase, PubMed, and Scopus with no language restrictions from Jan 1, 2000, to Jan 18, 2017, for primary data from observational studies reporting antibacterial resistance in common bacterial pathogens among migrants to 21 European Union-15 and European Economic Area countries. To be eligible for inclusion, studies had to report data on carriage or infection with laboratory-confirmed antibiotic-resistant organisms in migrant populations. We extracted data from eligible studies and assessed quality using piloted, standardised forms. We did not examine drug resistance in tuberculosis and excluded articles solely reporting on this parameter. We also excluded articles in which migrant status was determined by ethnicity, country of birth of participants' parents, or was not defined, and articles in which data were not disaggregated by migrant status. Outcomes were carriage of or infection with antibiotic-resistant organisms. We used random-effects models to calculate the pooled prevalence of each outcome. The study protocol is registered with PROSPERO, number CRD42016043681. FINDINGS: We identified 2274 articles, of which 23 observational studies reporting on antibiotic resistance in 2319 migrants were included. The pooled prevalence of any AMR carriage or AMR infection in migrants was 25·4% (95% CI 19·1-31·8; I2 =98%), including meticillin-resistant Staphylococcus aureus (7·8%, 4·8-10·7; I2 =92%) and antibiotic-resistant Gram-negative bacteria (27·2%, 17·6-36·8; I2 =94%). The pooled prevalence of any AMR carriage or infection was higher in refugees and asylum seekers (33·0%, 18·3-47·6; I2 =98%) than in other migrant groups (6·6%, 1·8-11·3; I2 =92%). The pooled prevalence of antibiotic-resistant organisms was slightly higher in high-migrant community settings (33·1%, 11·1-55·1; I2 =96%) than in migrants in hospitals (24·3%, 16·1-32·6; I2 =98%). We did not find evidence of high rates of transmission of AMR from migrant to host populations. INTERPRETATION: Migrants are exposed to conditions favouring the emergence of drug resistance during transit and in host countries in Europe. Increased antibiotic resistance among refugees and asylum seekers and in high-migrant community settings (such as refugee camps and detention facilities) highlights the need for improved living conditions, access to health care, and initiatives to facilitate detection of and appropriate high-quality treatment for antibiotic-resistant infections during transit and in host countries. Protocols for the prevention and control of infection and for antibiotic surveillance need to be integrated in all aspects of health care, which should be accessible for all migrant groups, and should target determinants of AMR before, during, and after migration. FUNDING: UK National Institute for Health Research Imperial Biomedical Research Centre, Imperial College Healthcare Charity, the Wellcome Trust, and UK National Institute for Health Research Health Protection Research Unit in Healthcare-associated Infections and Antimictobial Resistance at Imperial College London

Pengaruh Profesionalisme, Komitmen Organisasi, Locus Of Control, dan Etika Profesi terhadap Kinerja Auditor Internal pada Perguruan Tinggi di Kota Banda Aceh dan Aceh Besar

This study aims to (1) determine the effect of professionalism on the performance of internal auditors. (2) Knowing the effect of organizational commitment on the performance of internal auditors. (3) Knowing the effect of locus of control on the performance of internal auditors. (4) Knowing the effect of professional ethics on the performance of internal auditors. (5) Knowing the effect of professionalism, organizational commitment, locus of control and professional ethics on the performance of internal auditors. The population of this research is 40 internal auditors who work at universities in Banda Aceh and Aceh Besar. This research is a research that uses primary data with data collection techniques obtained from distributing questionnaires. Sample selection is done by saturated sampling. The analytical method used is multiple linear regression. Statistical testing was carried out with the help of the SPSS version 22 application. The results showed that professionalism, organizational commitment, locus of control, and professional ethics had an effect on the performance of internal auditors

Exploring the cost-effectiveness of high versus low perioperative fraction of inspired oxygen in the prevention of surgical site infections among abdominal surgery patients in three low- and middle-income countries

Background: This study assessed the potential cost-effectiveness of high (80–100%) vs low (21–35%) fraction of inspired oxygen (FiO2) at preventing surgical site infections (SSIs) after abdominal surgery in Nigeria, India, and South Africa. Methods: Decision-analytic models were constructed using best available evidence sourced from unbundled data of an ongoing pilot trial assessing the effectiveness of high FiO2, published literature, and a cost survey in Nigeria, India, and South Africa. Effectiveness was measured as percentage of SSIs at 30 days after surgery, a healthcare perspective was adopted, and costs were reported in US dollars ($). Results: High FiO2 may be cost-effective (cheaper and effective). In Nigeria, the average cost for high FiO2 was$216 compared with $222 for low FiO2 leading to a −$6 (95% confidence interval [CI]: −$13 to −$1) difference in costs. In India, the average cost for high FiO2 was $184 compared with$195 for low FiO2 leading to a −$11 (95$15 to −$6) difference in costs. In South Africa, the average cost for high FiO2 was$1164 compared with $1257 for low FiO2 leading to a −$93 (95% CI: −$132 to −$65) difference in costs. The high FiO2 arm had few SSIs, 7.33% compared with 8.38% for low FiO2, leading to a −1.05 (95% CI: −1.14 to −0.90) percentage point reduction in SSIs. Conclusion: High FiO2 could be cost-effective at preventing SSIs in the three countries but further data from large clinical trials are required to confirm this