Pengaruh Locus Of Contol, Komitmen Organisasi, Kinerja Auditor, dan Turnover Intention terhadap Perilaku Menyimpang dalam Audit (Studi Empiris pada Kantor Akuntan Publik di Pekanbaru dan Padang)

This study aimed to examine the effect of locus of control on dysfunctional audit, the effect of organization commitment on dysfunctional audit, the effect of performance on dysfunctional audit and the effect of turnover intention on dysfunctional audit. The object of this research is independent auditors in Pekanbaru and Padang. Methods of data collection used in this research is a method of questioner. From 72 questioners distributed, returned was 62 questioners, but only 59 respondents who fill out the questioner and the method of selecting a sample using. Data analysis conducted with multiple regression model with help of software SPSS version 17.0. The result provide that locus of control, performance, and turnover intention has significant effect to the dysfunctional audit of the independent auditors in Pekanbaru and Padang. While organization commitment do not has a significant effect to the dysfunctional audit of the independent auditors in Pekanbaru and padang.Keywords : Locus of control, organization commitment, performance, turnover intention and dysfunctional audit

Knowledge, Attitude and Coordination of Midwives in the Handling of Midwifery Complications at Labuha Health Center, 2016

Minimum Service Standard (SPM) is one of the community health center (CHC or Puskesmas) performance indicators for every CHC program. In terms of handling obstetrics complications, Labuha CHC reached only 74% out of 80% targeted coverage, determined by the health Department of South Halmahera District, in 2013. This research aims at knowing the picture of individual, psychological and organizational variables, that is, knowledge, skill, attitude and coordination of CHC midwives in handling obstetrics complications in accordance with SPM at Labuha CHC, Bacan Sub-district of South Halmahera District in 2016. The study was done through a qualitative method of in-depth interview. This research studied the following: (1) Individual variables, namely, midwife’s knowledge and skill, (2) Psychological variables, that is, midwife’s attitude, and (3) Organizational variables, which was the coordination of midwives in handling obstetrics cases at CHC level. This study suggested that the midwives were well-trained in handling obstetrics cases with complication. Better supervision and coordination by midwives coordinator were very important aspects to make sure that the midwives worked in accordance with their duties and responsibilities. It was expected that efforts could improve the attitudes, and the compliance, so as to achieve better performance and the achievement of SPM indicators. The study also suggested that in addition to the aforementioned individual, psychological and organizational variables, future study would be more focused on higher level of organizational variables, that have not been explored in this study, namely at district or provincial levels.     Keywords: midwife, Minimum Service Standard (SPM), knowledge, attitude, complianc

Partisipasi Kontak Tani dalam Perencanaan Program Penyuluhan Pertanian di Kecamatan Konda Kabupaten Konawe Selatan

This research was conducted in Konda Subdistrict, South Konawe Regency from July to August 2017. The purpose of this study was to determine the level of farmer participation in planning agricultural extension programs in Konda Subdistrict, South Konawe District. The population of agricultural contacts is 118 people and the number of contact samples of selected farmers is 32 people plus 1 informant namely Field Extension Officer (PPL), sampling technique is done randomly using the method (Simple Random Sampling) of the total population 118 and Number of respondents taken as a sample of 32 people. Data analysis techniques used are quantitative and quantitative by tabulating and presented. Based on the description of the discussion from the results of the research conducted, it can be concluded that the level of farmer contact participation in planning agricultural extension programs in Konda Subdistrict is generally classified into the medium category (53.12%), in the low category (37.5%), and in the category high as much (9.37%) Forms of farmer contact participation in giving and receiving information Generally classified as high (50%), in the moderate category as much (34.37%), and in the low category as much (15.62%). Participation in giving responses and suggestions is generally classified as low (50%), in the moderate category as much (34.37%), and in the high category as much (15.62%). While participation in planning extension programs is generally classified as moderate (56.25%), in the low category as much (25%), and in the high category as much (18.75%)

Analisis Pengaruh Kualitas Pelayanan terhadap Kepuasan Konsumen (Pembeli) di Pasar Kota Malang

S Kualitas pelayanan (service quality) merupakan suatu strategi yang sangat penting bagi perkembangan dan keberhasilan organisasi bisnis. Konsep kualitas sering dianggap sebagai ukuran relatif kebaikan suatu produk atau jasa yang terdiri dari atas kualitas desain dan kualitas kesesuaian. Konsep kualitas pelayanan terdiri dari lima variabel yaitu: Variabel Bukti Langsung, Variabel Kehandalan, Variabel Daya Tanggap, Variabel Jaminan, Variabel Emphati yang berasal dari variabel kualitas pelayanan pedagang pasar (X) dan kualitas pelayanan Dinas Pasar (V). Konsep kepuasan terdiri satu variabel Kepuasan konsumen/pembeli (Y).Dengan menggunakan metode Proporsional Sampling, ditetapkan jumlah responden 190 orang, yang diproporsikan untuk masing-masing pasar yang diteliti sebagai berikut: pasar kelas utama sebanyak 34 orang, pasar kelas I sebanyak 126 orang, pasar kelas II sebanyak 18 orang dan pasar kelas III sebanyak 12 orang. Analisis dilakukan dengan menggunakan analisa faktor (untuk mereduksi komponen-komponen penelitian), analisis regresi linier berganda (untuk mengetahui pengaruh variabel bebas terhadap variabel terikat melalui pendekatan langsung) dan analisis jalur/path (untuk mengetahui pengaruh variabel bebas terhadap variabel terikat melalui pendekatan tidak langsung). Variabel penelitian difokuskan pada: variabel bukti langsung/Tangibles (X1 dan V1), kehandalan/Reliability (X2 dan V2), daya tanggap/responsiveness (X3 dan V3), jaminan/assurance (X4 dan V4), empati/emphaty (X5 dan V5) sebagai variabel bebas dan kepuasan pembeli (Y) sebagai variabel terikat. Berdasarkan koefisien determinasi dan koefisien korelasi regresi berganda variabel pedagang pasar dan dinas pasar membuktikan bahwa semua variabel independen yang diajukan merupakan variabel yang dipertimbangkan oleh pembeli dalam menilai kualitas pelayanan. Sedangkan berdasarkan Uji F dan Uji t dan Uji Path membuktikan bahwa variabel independen yang terdiri dari variabel bukti langsung/Tangibles (X1 dan V1), kehandalan/Reliability (X2 dan V2), daya tanggap/responsiveness (X3 dan V3), jaminan/assurance (X4 dan V4), empati/emphaty (X5 dan V5) secara simultan ataupun parsial mempengaruhi tingkat kepuasan konsumen (pembeli) di pasar kota Malang melalui pendekatan langsung ataupun tidak langsung. Koefisien beta terstandarisasi menunjukkan variable kehandalan pedagang pasar dan dinas pasar memiliki pengaruh yang paling kuat terhadap tingkat kepuasan pembeli di pasar kota Malang. Hasil penelitian menunjukkan variabel kualitas pelayanan pedagang pasar dan dinas pasar berpengaruh terhadap kepuasan konsumen (pembeli) di Kota Malang. Konsekuensinya, Dinas Pasar Kota Malang harus lebih memperhatikan variabel-variabel tersebut dalam upaya meningkatkan kepuasan pelanggan. Kata kunci: kualitas pelayanan, kepuasan konsumen ABSTRACTS Service quality is a very important strategy for the development and the successful of business organization. The concept of quality is often consider as a relative measure of the goodness of a product or service that is consist of design quality and fit quality.the concept of service quality consist of five variables: tangibles varable, reliability variable, resposiveness variable, assurance variable, emphaty variable that comes from service quality of market merchant (X) and service quality of market district office (V). The concept of satisfaction consist of one variable Consumer/buyer satisfaction (Y). With the method of Proportional Sampling, the respondent is 190 people which divided for each market: main class market 34 people, first class market 126 people, second class market 18 people, and third class market 12 people. The analysis used factor analysis (to reduce experiment component), regresion analysis (to understand the influence of independent variable to dependent variable through direct approach), and path analysis (to understand the influence of independent variable to dependent variable through indirect approach). Research variables was focused into tangibles (X1&V1), reliability (X2&V2), responsiveness (X3&V3), assurance (X4&V4), emphaty (X5&V5) as independent variables, and consumer satisfaction (Y) as dependent variable. The coefficient of determinant and the coefficient of correlation of market merchant and market district office proved that all independent variable as variable that was considered by buyer in judging service quality. F test, T test and Path analysis proved that independent variable that consist of tangibles (X1&V1), reliability (X2&V2), responsiveness (X3&V3), assurance (X4&V4), emphaty (X5&V5) simultaneously or partially influence consumer (buyer) satisfaction in Malang market trough direct and indirect approach. Coefficient Betha on reliability variable for market merchant and market district office proved that variable has the strongest influence to consumer satisfaction in Malang market. The result of the research shows that service quality of market merchant and market district office influence consumer (buyer) satisfaction in Malang. The consequences is that Market Departement of Malang has to pay more attention on those variables on the effort to increase consumers satisfaction. Keywords: service quality, consumer satisfactio

Analisis Pengaruh Kredibilitas Merek terhadap Sensitivitas Harga Konsumen

As products information in the market is not perfect and symmetrical, it causes consumer\u27s uncertainties about the attributes and/or the benefits of a product. In such a condition, it is important that companies provide credible information to consumers. The information should be sincere and companies should be willing and capable in delivering what has been promised. A credible brand will impact perceived quality, perceived risk and information cost. These perceived quality , perceived risk and information cost will in turn impact consumers\u27 expected utility. This will subsequently impact consumer\u27s price sensitivity. The population in this study was adult females who live in Malang and the sample is female adults aged from 17 years old to 45 years old who use one or more of four brands of anti-dandruff shampoo. The number of respondents is 100 people and the sample was taken using non-probability sampling. The sampling collection techniques is quota sampling. The path analysis is applied for empirical testing. The result of this study showed that brand credibility impacts on consumers\u27 price sensitivity. Brand credibility also had indirect impact on consumers\u27 price sensitivity through perceived quality and expected utility . Brand credibility has indirect impact on price sensitivity through information cost and expected utility. The impact of brand credibility on consumers\u27 price sensitivity through perceived risk and expected utility was found to be insignificant. This finding was inconsistent with the finding from the study done by Erdem and Swait (1998). The researcher believe that the difference is caused by the fact that the respondents of present study tend to believe the information around him/her and not care wether the shampoo brand now will exist. This mindset is arguably different from those of diploma students in American university where Erdem and Swait (1998) took their sample The foreign students tend to be more careful in choosing brands

Geology and Characteristics of Pb-Zn-Cu-Ag Skarn Deposit at Ruwai, Lamandau Regency, Central Kalimantan

DOI: 10.17014/ijog.v6i4.126This study is dealing with geology and characteristics of mineralogy, geochemistry, and physicochemical conditions of hydrothermal fluid responsible for the formation of skarn Pb-Zn-Cu-Ag deposit at Ruwai, Lamandau Regency, Central Kalimantan. The formation of Ruwai skarn is genetically associated with calcareous rocks consisting of limestone and siltstone (derived from marl?) controlled by NNE-SSW-trending strike slip faults. It is localized along N 70° E-trending thrust fault, which also acts as the contact zone between sedimentary and volcanic rocks in the area. The Ruwai skarn is mineralogically characterized by prograde alteration comprising garnet (andradite) and clino-pyroxene (wollastonite), and retrograde alteration composed of epidote, chlorite, calcite, and sericite. Ore mineralization is typified by sphalerite, galena, and chalcopyrite, formed at early retrograde stage. Galena is typically enriched in silver up to 0.45 wt % and bismuth of about 1 wt %. No Ag-sulphides are identified within the ore body. Geochemically, SiO is enriched and CaO is depleted in limestone, consistent with silicic alteration (quartz and calc-silicate) and decarbonatization of the wallrock. The measured resources of the deposit are 2,297,185 tonnes at average grades of 14.98 % Zn, 6.44% Pb, 2.49 % Cu, and 370.87 g/t Ag. Ruwai skarn orebody was originated at moderate temperatures of 250 - 266 °C and low salinity of 0.3 - 0.5 wt.% NaCl eq. The late retrograde stage was formed at low temperature of 190 - 220 °C and low salinity of ~0.35 wt.% NaCl eq., which was influenced by meteoric water incursion at the late stage of the Ruwai Pb-Zn-Cu-Ag skarn formation

Hambatan-hambatan Belajar Siswa pada Mata Pelajaran Membuat Pola (Pattern Making) dengan Teknik Konstruksi di Smk Negeri 1 IV Angkek Kab. Agam

This study originated from the fact that occurred in SMK Negeri 1 IV Angkek Agam District, where many students are not able to make the patterns correctly. This study aims to find out how big the obstacles faced by students in taking body size and pattern making on subjects making patterns with construction techniques.Population and samples in this study were students of class XI dressmaking subjects totaling 24 people. Data collection in this study conducted by distributing questionnaires or questionnaires totaled 50 item. Data analysis technique used is the percentage of technique and performance levels. The results show that constraints on the subjects students create patterns with construction techniques in SMKN 1 Agam District IV Angkek still pretty. This is evident from the level of achievement of the measure gain of 76.77% and 78.84% for pattern making, this means that students still find obstacles in subjects making patterns. Expected results of this study for teachers and students

Analisis Kesiapan Akreditasi Berbasis SAPTO Program Studi Pendidikan Biologi Universitas Mataram

Sistem penjaminan mutu pendidikan tinggi meliputi Sistem Penjaminan Mutu Internal (SPMI) dan Sistem Penjaminan Mutu Eksternal (SPME) yang lebih dikenal dengan Akreditasi. Salah satu indikator mutu program studi adalah baik tidaknya nilai akreditasi prodi yang menggambarkan program studi secara menyeluruh. Pelaksanaan akreditasi prodi yang merupakan sistem penjaminan mutu eksternal terus berkembang dari waktu ke waktu dan sistem yang berlaku adalah berbasis SAPTO (Sistem Akreditasi Perguruan Tinggi Online). Prodi Pendidikan Biologi adalah salah satu prodi di lingkungan FKIP UNRAM yang akan mengajukan akreditasi disebabkan masa berlakunnya akan segera berakhir dalan satu tahun mendatang. Namun demikian untuk bisa memperoleh nilai tersebut perlu dilakukan persiapan-persiapan baik di tingkat prodi maupun fakultas, sehingga perlu dilakukan kajian kesiapan program studi dan fakultas dalam mengahadapi akreditasi prodi berbasis SAPTO. Tujuan penelitian adalah untuk menganalisis kesiapan Prodi Pendidikan Biologi dan institusi/fakultas dalam menghadapi akreditasi berbasis SAPTO yang mencakup 7 estándar akreditasi. Jenis penelitian yang digunakan adalah penelitian evaluatif kualitatif. Penelitian dilaksanakan mulai dari akhir bulan Mei 2018 sampai dengan akhir Nopember 2018.Tempat pelaksanaan di FKIP Universitas Mataram. Subjek penelitian dan sumber adalah dosen program studi, tenaga kependidikan dan dekanat di lingkungan FKIP UNRAM serta dokumen. Teknik pengumpulan data dilakukan melalui angket, dokumen dan wawancara. Teknik analisis data dilakukan dengan cara merangkum, memilih hal-hal pokok, memfokuskan pada hal-hal yang penting untuk dicari tema dan polanya data reduction , kemudian data display, setelah itu ditarik sebuah conclusion drawing. Hasil menunjukan bahwa tingkat kesiapan prodi untuk akreditasi pada tingkatan kurang siap dengan data dan informasi sesuai dengan tagihan dari standar pada borang seperti : standar Visi, Misi, Tujuan dan Sasaran, Serta Strategi Pencapaian, Tata Pamong, Kepemimpinan, Sistem Pengelolaan, dan Penjaminan Mutu, Mahasiswa dan Lulusan Sumber Daya Manusia, Kurikulum, Pembelajaran, dan Suasana Akademik, Penelitian, Pelayanan Pengabdian Kepada Masyarakat, dan Kerjasama, Pembiayaan, Sarana dan Prasarana, serta Sistem Infsi.ormasi. Dengan demikian perlu dipersiapkan data informasi yang dibutuhkan serta penjelasan yang fokus dan komprehensif untuk bagian-bagian tertentu dari standar pada borang akreditasi

Pengembangan Instrumen Kemampuan Pemecahan Masalah Matematika Peserta Didik Di SMA

When a teacher conducts an assessment of the ability of students to solve problems, a good test instrument is needed. However, in reality there are still many teachers who use test instrument without going through an expert assessment process, causing the assessment of student learning outcomes to be less than optimal. The purpose of this study was to produce a test instrument for high school students' mathematical problem solving abilities. The type of research used was Research and Development (RD). The sample used was students of SMA N 1 TAPA class XI IPA with a total of 100 people. The Thiagarajan, Semmel, and Semmel (4D) development model was used in this research. The research was divided into 3 stages of the development procedure (preliminary study stage, development stage, and testing stage). The results of the study show that the resulting instrument is valid, with CVR and CVI = 1 and has a high level of reliability (0.77). Based on the results of the implementation of the test instrument in the field trial class, it showed that the assessment of student learning outcomes was more optimal, which was obtained if students' mathematical solving abilities were quite optimal even though there were still indicators that were included in the less category. By developing this test instrument, it will optimize teacher assessment in assessing student learning outcomes, especially in solving math problems