8 research outputs found

    RELIGIOUS SYSTEM IN INDIGENOUS COMMUNITIES OF BENA VILLAGE

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    Bena Village is a traditional village that still holds its customs, tradition and religion. The belief to worshipof ancestral spirits still exists although some people have been as a Christian. The problem of this study is how thereligious systems of indigenous communities in Bena village. The method of the study is interpretive descriptivequalitative method. In the result discussion of the study explained that the worship of ancestral spirits is reflectedin the various religious rituals procession. There are always the power of ancestral spirits in each ritual. Start fromthe toothfilling ceremony, building a house ceremony, manufacture of Ngadhu and Bhaga ceremony, those all weredone with ritual worship of ancestral spirit.Keywords: System of Religion, Life cycle, Symbol

    Study of Environmental Isotopes and Hydrochemical Characteristics of Groundwater from Springs at Archaeological Sites in Dompu Regency, West Nusa Tenggara, Indonesia

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    The existence of groundwater sources in several springs at archaeological sites in Dompu Regency, West Nusa Tenggara, Indonesia, has been widely used by the surrounding community for various needs. However, from a number of the springs, there are springs whose water discharge has decreased. Meanwhile, from a number of existing springs, there is one spring whose groundwater is used every day even though it tastes a bit brackish. For this reason, it is important to conduct a groundwater study in the area with the aim of knowing the characteristics, preliminary identification of recharge areas and quality of groundwater in the study area through an environmental isotope and hydrochemical. The study was conducted by taking a number of groundwater samples from several archaeological sites in Dompu Regency. The results of environmental isotope and hydrochemical analysis show that there are 2 springs (2 archaeological sites), namely the Riwo and Ncona springs, because these two areas are part of the recharge area, which must be preserved by not clearing forest land. Meanwhile, for the quality of groundwater, of the 5 springs located at the archaeological sites, only the Hodo spring is of “poor quality” with the Na–Cl water type; it is unfit for drinking water

    Ritual Maulid adat masyarakat bayan lombok utara Nusa Tenggara Barat

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    viii, 62 hlm. ill. ; 28 c

    Pengaruh Pengendalian Internal, Kesesuaian Kompensasi, Asimetri Informasi dan Moralitas Individu Terhadap Kecenderungan Kecurangan Akuntansi (Studi Empiris Pada Koperasi Se-Kecamatan Tegallalang, Kabupaten Gianyar)

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    Penelitian ini berjudul “Pengaruh Pengendalian Internal, Kesesuaian Kompensasi, Asimetri Informasi Dan Moralitas Individu Terhadap Kecenderungan Kecurangan Akuntansi (Studi Empiris Pada Koperasi Se-Kecamatan Tegallalang, Kabupaten Gianyar)”, yang bertujuan untuk menguji secara empiris pengaruh masing-masing variabel yaitu Pengendalian Internal, Kesesuaian Kompensasi, Asimetri Informasi Dan Moralitas Individu Pada Koperasi Se-Kecamatan Tegallalang, Kabupaten Gianyar dengan teknik purposive sampling sebagai teknik pengumpulan sampel. Populasi yang digunakan adalah 24 koperasi di Kecamatan Tegallalang, Kabupaten Gianyar dengan sampel responden sebanyak 96 responden. Adapun metode analisis menggunakan analisis regresi linear berganda dengan bentuk persamaan regresi yang diperoleh Y = 43,226 - 0,244X1 - 0,213X2 + 0,196X3 - 0,313X4. Hasil penelitian ini menunjukan bahwa variabel pengendalian internal berpengaruh negatif, kesesuaian kompensasi berpengaruh negatif, asimetri informasi berpengaruh positif dan moralitas individu berpengaruh negatif terhadap kecenderungan kecurangan akuntansi pada koperasi se-kecamatan Tegallalang Kabupaten Gianyar.  This study entitled "The Effect of Internal Control, Compensation Suitability, Information Asymmetry and Individual Morality Against the Tendency of Accounting Fraud (Empirical Study at Cooperatives in Tegallalang District, Gianyar Regency)", which aims to test empirically the effect of each variable, namely Internal Control, Compensation Compensation, Information Asymmetry and Individual Morality in Cooperatives in Tegallalang District, Gianyar Regency using purposive sampling technique as a sample collection technique. The population used was 24 cooperatives in Tegallalang District, Gianyar Regency with a sample of 96 respondents. The method of analysis uses multiple linear regression analysis with the form of the regression equation obtained Y = 43.226 - 0.244 X1 - 0.213X2 + 0.196X3 - 0.313X4. The results of this study indicate that the internal control variable has a negative effect, the suitability of compensation has a negative effect, information asymmetry has a positive effect and individual morality has a negative effect on the tendency of accounting fraud in cooperatives in Tegallalang sub-district, Gianyar Regency. &nbsp

    Pengaruh Due Professional Care, Skeptisisme Profesional, Independensi dan Audit Tenure Terhadap Kualitas Audit pada KAP di Kota Denpasar

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    Penelitian ini mempunyai tujuan untuk melakukan pembuktian secara empiris mengenai pengaruh due professional care terhadap kualitas audit pada KAP di Kota Denpasar, untuk membuktikan secara empiris pengaruh skeptisisme profesional terhadap kualitas audit pada KAP di Kota Denpasar, untuk membuktikan secara empiris pengaruh independensi terhadap kualitas audit pada KAP di Kota Denpasar, untuk membuktikan secara empiris pengaruh audit tenure terhadap kualitas audit pada KAP di Kota Denpasar. Metode penentuan sampel yang dipakai pada penelitian ini yaitu random sampling. Sampel yang dipakai pada penelitian sejumlah 42 responden dari jumlah populasi yaitu 9 KAP dengan banyaknya auditor 56 orang. Metode pengumpulan data yang dipakai yaitu metode kuesioner yang menggunakan skala linkert 5 poin. Teknik analisa yang dipakai yaitu analisa linier berganda. Due professional care, skeptisisme profesional, independensi, dan audit tenure memberi pengaruh positif terhadap kualitas audit pada KAP di Kota Denpasar.The purpose of this study is to empirically prove the influence of due professional care on audit quality, to empirically prove the effect of skeptisisme professional on audit quality, to empirically prove the effect of independensi on audit quality, to empirically prove the effect of audit tenure on audit quality at KAP in Denpasar City. The sampling method used in this study was random sampling. The sample used in the study was 42 respondents from a total population of 9 KAP with 56 auditors. Data collection method used is a questionnaire method that uses a 5-point linkert scale. The analysis technique used is multiple linear analysis. due professional care, skeptisisme professional, independensi, and audit tenure has a positive effect on audit quality at KAP in Denpasar City
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