Pengaruh Media Komunikasi dan Keakraban dengan Klien terhadap Keyakinan Auditor dalam Pendeteksian Kecurangan

The purpose of this study is to examine the effect of media communication and familiarity with clients against the auditor's confidence in detection of fraud. This study is a replication of a study conducted by Cefaratti and Barkhi (2013) in the United States with differences in location, object, sampling and analytical methods.The research samples were 57 which were obtained from the auditors worked who in Public Accounting Firm (KAP). The data processed in this study are primary data and sample selection methods using simple random sampling system. By using t-test, this study are expected to measure the effect of communication media, familiarity with the client, and the impression received by the auditor of the client in detecting fraud.Research proves that face to face meetings give greater confidence to the auditor in detecting fraud. Familiarity with client affect auditors' confidence in the detection of fraud and the information provided from the old client is trusted truth by auditors. In addition, the auditors feel the possibility of fraudulent information submitted by the client when the client gives a negative impressio

Sistem Pakar Diagnosis Mesin Pengering Teh Di Wonosari Menggunakan Metode Forward Chaining

An expert system was developed in line with the information technology . Development of an expert system is intended as aids to provide solutions in our lives .. This expert system could help technicians in getting solutions quickly and can save time . Expert systems use computer technology to integrate , manipulate and display information or characteristics . Expert systems can also help in making a better solution. With the rapid advancement in technology today, emerged an idea to implement a program of expert system application into a computer technician service quality activities . The author tries to build an application that will help to facilitate in providing solutions damage the dryer Wonosari tea in tea gardens so as to facilitate the user or technician to get a solution quickly sehinnga reduce impact damage diimbulkan by damage to the dryer. The system created is " Diagnosis Expert System Design Issues in Computer Using Visual Basic " The system uses a method and prototype tool for modeling using UML ( Unified Modeling Language ) . The system is built using PHP and MySQL for database processing use . This system is useful for diagnosing damage to the dryer tea in tea garden wonosari

Strategy Report Part II. National Conservation and Action for the Dugong in Indonesia.

Conservation Biology - ol

Scientific Report Part I. National Strategy and Action Plan for the Dugong in Indonesia.

Conservation Biology - ol

Spatial information for coastal zone management: the example of the Banten bay seagrass ecosystem

Geo-information technology can be useful in Integrated Coastal Zone Management (ICZM). The benefits lie in the fact that geo-information technology can process large amounts of spatial data and can integrate different types and sources of data. The general aim of this paper is to demonstrate these benefits. First, we argue that spatial databases and GIS can be used and are present in most of the policy analysis phases of ICZM. Then, we illustrate this with a case study about seagrass beds in Banten Bay, Indonesia. The development of a spatial database, including seagrass maps is described. An overlay analysis shows that the largest and most dense fields of seagrass, which are also the most important as habitat for commercial fish species, are located near past and planned shoreline developments. This and similar type of spatial analyses are very important to support ICZM decision-making at the district level. A good spatial information infrastructure to collect data and make this data accessible is a pre-requisite. © 2003 Elsevier Science Ltd. All rights reserved

Uptake and allocation of 13C by Enhalus acoroides at sites differing in light availability

Carbon fixation and allocation were studied using 13C incubation and leaf marking techniques in mature monospecific stands of Enhalus acoroides L.f. Royle in August 1998 and January 1999 in Banten Bay, Indonesia. The highest rate of 13C uptake (>0.008 g 13C g C-1 d-1) was found in the middle to distal parts of leaves of E. acoroides. Young and senescing leaves numbers had lower 13C incorporation compared to mature leaves. The incorporation of 13C by epiphytes on the leaves was higher than that of the leaves themselves (>0.01 g 13C g C-1 d-1). The results showed that turbidity of the water influenced the leaf growth, productivity and Relative Growth Rate of E. acoroides, which were lower at Kepuh Island, the more turbid site. However, at Kepuh Island, where the water column was turbid, the plant could still harvest sufficient light for an uptake rate of 13C, higher than the uptake rates at Kubur and Panjang Islands, stations with a much more transparent water column (on average 0.0047 g 13C g C-1 d-1 at Kepuh Island, versus 0.0045 g 13C g C-1 d-1 at Panjang Island and 0.0034 g 13C g C-1 d-1 at Kubur Island). There was evidence that 13C was exported from the incubated shoots to the roots and rhizomes and to neighboring shoots of E. acoroides in clear water, but not in turbid water. We suggest that single shoots of E. acoroides are able to grow in turbid water under low light conditions. They assimilate sufficient carbon for their own maintenance but are not able to export to neighboring plant parts. [KEYWORDS: Carbon fixation ; Carbon allocation ; Turbidity ; Light ; Enhalus acoroides ; Indonesia]

Spatial information for coastal zone management: the example of the Banten Bay seagrass ecosystem, Indonesia

Geo-information technology can be useful in Integrated Coastal Zone Management (ICZM). The benefits lie in the fact that geo-information technology can process large amounts of spatial data and can integrate different types and sources of data. The general aim of this paper is to demonstrate these benefits. First, we argue that spatial databases and GIS can be used and are present in most of the policy analysis phases of ICZM. Then, we illustrate this with a case study about seagrass beds in Banten Bay, Indonesia. The development of a spatial database, including seagrass maps is described. An overlay analysis shows that the largest and most dense fields of seagrass, which are also the most important as habitat for commercial fish species, are located near past and planned shoreline developments. This and similar type of spatial analyses are very important to support ICZM decision-making at the district level. A good spatial information infrastructure to collect data and make this data accessible is a pre-requisit