Do Internal Government Auditors (Always) Follow Audit Standards? a Case Study in Goverment Internal Auditor Office Chapter Aceh

This study was aimed at measuring and evaluating the compliance of Aparat Pengawas Internal Pemerintah (or Government Internal Auditors, hereafter GIAs) on the used audit standards in Indonesia. This case study research was carried out in Aceh provincial GIA office. The data is collected from survey and semi-structured interviews with key officers in the studied GIA office. To analyse and discuss the research findings, this paper employs the Milgram's Obedience Theory (1963). This study found that most of the GIA follows the audit standards. However, there are two audit standards that mainly were not followed by the auditors i.e. the supervisor review of the produced Auditing Worksheet and timely completion of Audit Report. This study also found factors that determine of the obedience of GIAs to the audit standards, namely auditor responsibility, colleague/other audtior upports, competency of GIAs, organizational commitment, and task complexity

Penerapan Model Pembelajaran Role Playing untuk Meningkatkan Hasil Belajar Bahasa Indonesia Siswa Kelas V Sdn 032 Kualu Kecamatan Tambang

The problem in this research is found in Indonesian subjects that of the 30 students with KKM 75, which has already reached KKM as many as 15 people (41.7%), while that has not reached the KKM as many as 21 students (58.3%). The situation was caused by the teacher in explaining the lesson Indonesian still using a model of lectures and familiarize students to memorize, so that students can develop their ideas. The problems of this study as follows: Is the learning model application role playing can improve learning outcomes Indonesian fifth grade students of SDN 032 Kualu Kecamatan Tambang? This study aims to improve learning outcomes Indonesian grade students of SDN 032 Kualu Kecamatan Tambang through the application of learning models role playing. This research was conducted one month from the month of April 2015. The research was conducted 2 cycles, with each cycle consisting of two meetings as well as twice daily tests. Classroom action research in order to succeed, the researchers set the stage that action planning, action, observation and reflection. Based on the research results, it could be concluded that the activity of teachers in learning implementation role playing, in the first cycle average teacher activity amounted to 62.50% in the category of less pretty, and the activities of teachers in the second cycle of 84.72% in both categories once. Thus there is increased activity of teachers by 22.22% from the first cycle to the second cycle. The average activity of students in the first cycle the percentage of student activity in learning tends to increase. At the first meeting with the average student activity that is 61.25% with the category enough. At the second meeting increased by an average of student activity that is 81.25% with the category enough. The average increase in the activity of the students from the first cycle to the second cycle of 20.00%. The class classically considered complete when a class has achieved a score of 85% of the amount due or to KKM 75 then the class is said to be completed (90.00%). From the above shows that the application of learning models can improve outcomes role playing learning Indonesian grade students of SDN 032 Kualu Kecamatan Tambang, it can be concluded that the hypothesis is accepted as true action

The Effective Message Within The Health Campaign To Improve The Healthy Life Behaviour

The result of thisresearch about the healthy behaviour changes of the cadres of Maternal & Child Health Centre showed the effectivenessof the health campaign message from the local government of Bandar Lampung. There were the health behaviour changes with the quite significant result from the path analysis examined in the direct and indirect effect.It was concluded that the specific characteristics of the messageplayed an important role in the effectiveness of health campaigns. Moreover, the segmentation of the society also affected the effectiveness of the message. There were indications that the message received by the audience couldaffect the respondents' healthy behaviour. This confirmed the basic assumption of Icek Ajzen's theory of planned behaviour which became the theoretical basis of the research framework

The Effect of Environment Health Campaign Communicator Credibility on Healthy Life

Basically, communication campaign is a planned, organized,persuasive activity, and conducted within a specific time togain specific effects on the receivers. The campaign in theresearch is an environmental health campaign consisting ofcommunicator credibility factors in forming healthy lifeattitude with governmental institution communicators, in thiscase, the Health service office of Bandar Lampung city,which is aimed at doing healthy life persuasion specifically tothe citizen intended to Posyandu cadres as receivers.It is a quantitative research and uses qualitative data. Theresearch is on the receivers perspective, which has a focus onthe healthy life effects. The hypothesis uses path analysiscounted through SPSS (Statistical Programme ServiveSolution). The data gain with questionnaire to 283respondents as the sampel, using random samping techniquewith population as 2,830 people

Potential Thematic Campaign for Lampung Tourism

Campaign program for the development of the tourism industry has been commonly used. It is still necessary to design campaign programs with different specifications which are based on the uniqueness of a tourist attraction. There is a trend about tourist attraction visited mostly by foreign tourists, but actually rarely visited by the public in general. The indication is people are no longer just travel for a vacation, but there is a new reason to get there as the distribution and development of a hobby.Attractions that have such privilege seemas if to get the grace, there is no need to build from the starting point, just need to maximize their potential. Such conditions in Lampung Province are found in several places such as Tanjung Setia Krui beach, in west Lampung with waves that are rarely found by surfing enthusiasts from around the world. There is also Teluk Kiluan serving familiarity of dolphin life. In the context of natural grace, that privilege needs an extra support campaign program that concentrates on a specific theme as well, which is not randomly widespread but effective.Thematic campaign program can optimize a potential unique tourist attraction that has already existed. In theprogram, the campaignis designed with a central theme that is set from the privilege sights, then the message is designed in such a way, so that the public affection is more striking in the component of behavior. What is important in the campaign strategy is to note the specification of targeted audience. In addition, the thematic campaign will bear programs that are not randomly widespread but more scalable premises that must carry out monitoring and evaluation as good as possible. It is because there is a possibility to modify the executed strategy in the course of the campaign program

Konflik Pemerintah Aceh Dan Pemerintah Pusat Pasca Mou Helsinki : Self-government

After the signing of Helsinki MoU between GAM and the Republic of Indonesia, Aceh started running the the Law on Governing Aceh, which is the implementation of an Helsinki MoU agreement. Aceh\u27s provincial parliament political elite which the majority of both ex-combatants want to make Aceh a self-government (self-government) which has occurred in Aceh. But do not actually done by a political elite which led to the central limit the authority of Aceh Aceh. Aceh Government continues to urge of the Central Government to yourself Gavernment in Aceh. This is unlikely to happen, as opposed to the constitution. Center only give special autonomy similar to which previously granted to Aceh Indonesia. This conflict occurs between of the Central Government and the Government of Aceh

Survei Tingkat Body Mass Index Pada Guru Pendidikan Jasmani Sekolah Dasar Se-kecamatan Bantargebang

The purpose of this study was to determine the level of Body Mass Index on elementary school physical education teachers throughout Gebang subdistrict. The method used is descriptive quantitative techniques used in data analysis survei.Teknik fpersentase descriptive technique. The population in this research is the Master Penjas Gebang subdistrict amounting to 24 people. Tekniksampling used is total sampling where the whole population of the research sample, so the sample size in this study was 24 Orang.Instrumen research or data collection tool used in this study is measuring meter height and weight scales were then carried out mass index calculations {body with the formula BMI = weight (kg) / TB² (m)}. Based on the results of calculation and analysis of data, it can be concluded that in general the level of Body Mass Index (BMI) of elementary school physical education teachers throughout the District Bantargebang in normal circumstances.   Key words: Body mass index, Teacher, Physical educatio

Aklimatisasi Bibit Tanaman Buah Naga (Hylocereus Undatus) Pada Tingkat Naungan Berbeda

This study aims to determine the effect of shade level on the growth of plantlets dragon fruit . This study used a completely randomized design (CRD), which consists of three treatment that is shaded by 1 (N1), 2 (N2) and 3 (N3) waring layer. Each treatment was repeated three times so there are 9 units of the experiment. Each experimental unit consisted of 10 plants. Therfore, there are a total of 90 samples of plants were observed. The results showed that the 2, 4, 6 and 8 week after planting, waring with two layers of shade treatment (N2) shown a good value for all the observations such as number of shoots, plant height and stem diameter compared to waringwith one layer of shade (N1) and 3 layer (N3)