TEORI FRAUD HEXAGON MODEL PADA KECURANGAN LAPORAN KEUANGAN

Fraud merupakan perbuatan dengan unsur kesengajaan yang melanggar hukum dengan memanipulasi serta menyajikan laporan yang keliru kepada pihak lain untuk memperoleh keuntungan pribadi maupun kelompok. Penelitian ini memiliki tujuan untuk menguji Teori Fraud Hexagon Model Terhadap Kecurangan Laporan Keuangan Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Periode 2020-2022. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan deskriptif, sedangkan analisis yang digunakan adalah analisis verifikatif. Sumber data yang digunakan dalam penelitian ini adalah data sekunder dengan teknik analisis yang digunakan dalam penelitian ini adalah teknik analisis kuantitatif. Hasil penelitian menunjukkan bahwa terdapat pengaruh secara parsial variabel target keuangan, variabel pergantian direktur, variabel kualitas auditor eksternal, variabel pergantian auditor, dan variabel frekuensi jumlah CEO picture terhadap kecurangan pelaporan keuangan, sementara itu tidak terdapat pengaruh dari variabel koneksi politik terhadap kecurangan pelaporan keuangan. Kemudian secara simultan terdapat pengaruh dari variabel target keuangan, pergantian direktur, kualitas audit eksternal, pergantian auditor, frekuensi jumlah CEO, dan hubungan politik terhadap kecurangan pelaporan keuangan

Diets of shags Phalacrocorax aristotelis and cormorants P. carbo in Norway and possible implications for gadoid stock recruitment

The diets of shags and cormorants were studied in Norway through analyses of regurgitated pellets. Although this method has many limitations, indications were that both species rely heavily on small gadoids (Gadidae) and sand eels (Ammodytidae) for food throughout their range, but also eat other fish species when available. There was considerable dietary overlap between species, despite a tendency for cormorants to eat larger fish and more benthic items than shags. Predation by shags and cormorants could be a factor limiting the recruitment of cod and saithe into what are now severely reduced, but commercially important stocks in the Norwegian and Barents Seas

Rancang Bangun Model Sistem Aplikasi e-Museum Batik Semarangan

Semarang merupakan daerah pelabuhan dan salah satu pusat investasi industri terbesar di Indonesia, sehingga Semarang menjadi kota akulturasi kebudayaan. Semarang memiliki Batik Semarangan yang merupakan salah satu kebudayaan yang begitu diandalkan didalam sektor penjualan. Pada saat ini penjualan Batik Semarangan menurun dibandingkan dengan batik-batik lain. Beberapa faktor yang menyebabkan menurunnya penjualan dan sulit berkembangnya batik semaragan diantara lain akibat kurangnya informasi akan Batik Semarangan, usia pengrajin yang sudah lanjut usia, media penyebaran informasi serta promosi batik bagi UKM yang terbatas dalam memberikan informasi dan promosi batik semarangan kepada publik. Perancangan Model Sistem Aplikasi e-museum Batik Semarangan dirasa dapat mempermudah publik dalam mendapatkan informasi Batik Semarangan, mengenal lebih dekat Batik Semarangan, mengetahui akan macam produk Batik Semarangan yang dihasilkan oleh UKM Batik Semarangan, serta membantu para UKM dalam mempromosikan Batik Semarangan. Laporan tugas akhir ini akan menguraikan aktifitas-aktifitas dan produk yang dihasilkan pada masing-masing tahap pengembangan, serta evaluasi terhadap proses dan produk sistem aplikasi

Legitimate child protection interventions and the dimension of confidence: A comparative analysis of populations views in six European countries

The legitimacy of welfare state institutions is a key question in public policy research. In this study we examine population’s confidence in child protection systems, the role of institutional context and moral alignment. Analysing representative samples of survey data (N=6,043) of citizens in six European countries (Czechia, England, Finland, Norway, Poland and Romania), we find that overall people express confidence in their child protection system. Differences between populations are correlated with institutional context, i.e. the type of child protection system in place – that is, if people live in a country with a risk-oriented system or a family service-oriented system. People’s view on their moral alignment with the system (or not) only shows minor differences in support of interventions. However, a tendency towards polarisation is detected in Finland and Norway with clear differences in support of interventions that restrict parental rights: individuals who state they are in alignment with the system favour stronger interventions than those who say they are not.publishedVersio

Penggunaan Video Company Profile sebagai Sarana Informasi dan Meningkatkan Promosi pada PT Avoir Industry

Company Profile is a supporting tool for Public Relations that contains general informations regarding a business entity. It can be categorized into four different types which are website, print, interactive application and video. The Creators chose video as their project base to make a company profile for PT Avoir Industry. It can be used to introduce the company’s identity in order to build quality partnership with external parties and can also be functioned as a promotion channel. PT Avoir Industry has stood since 2008 and in the past 11 years PT Avoir Industry has not yet had the company profile video. The creator feels that a new method is needed for the company to keep up with the development of digital age. In the production of this company profile video, the creators uses three stages, those are:Pre Production, Production and post production. The concept is one that uses a cast ensemble to display the utilization of drinking cup in daily life, which will then lead to production, packaging and distribution process. This video is three to six minutes long. The purpose of the work is to provide information on PT Avoir Industry and to promote the promotion of the company to be better known to the public, especially the market’s targets in the form of a company profile video. The work will be uploaded on four social media platforms those are Instagram, youtube, facebook and the company’s official website. The four platforms have the high potentioal to provide information to the public, especially the target of the market of avoir industries

An edition of the English texts in British Library MS Sloane 3285, Practical medicine, Sussex dialect and the London Associations of a fifteenth century book

This thesis is an edition of the English texts in British Library MS Sloane 3285, an important fifteenth century medical collection, hitherto unpublished. After an introductory preface, the thesis consists of five chapters, followed by the text, notes and a glossary. Non English items are presented in appendices. Chapter 1 offers a description of the book’s make-up, and gives an account of its place within the Sloane collection. This chapter includes a paleographical discussion of various hands in the manuscript. Chapter 2 discusses the language of the different hands. Chapter 3 places the contents of texts in relation to medieval medical practice and theory. This chapter also offers an outline of the various traditions that lie behind these texts. Chapter 4 discusses the medieval provenance of the manuscript and relates it to its intellectual milieu. Chapter 5 outlines the editorial practice of the edition. An edition of the texts then follows, edited on conservative principles as outlined in chapter 5. The intention of this thesis is to reconstruct the mental landscape that informed the creation of this remarkable medieval artefact

Water inSight: An exploration into landscape architectonic transformations of polder water

Water inSight provides insight into the ‘water machine’ that forms the basis of the Dutch polder landscape. Authors Inge Bobbink and Suzanne Loen approach the polder landscape from a landscape-architectonic point of view, using technical and spatial analysis drawings, images, plans and experiments to visualise the Netherlands and its water system. Special attention has been paid to polder water, the difference between a peat polder and a lake-bed polder, and the adaptations that are required in the face of climate change. Analyses of the Eendragtspolder, the Belvedère museum, Wickelhof Park and the Onnerpolder pumping station show the diversity of the Dutch water machine and its potential landscape-architectonic qualities. Water inSight is an accessible book for everyone who has a desire to understand the Dutch polder landscape and to be able to recognise the workings of the water machine and adapt it in a landscape-architectonic design. The book contains practical applications and is aimed at water design and management professionals, landscape architects and landscape managers