PENGARUH PEMAHAMAN TENTANG STANDAR AKUNTANSI PEMERINTAHAN DAN SISTEM PENGENDALIAN INTERN TERHADAP PROSES REVIU LAPORAN KEUANGAN PEMERINTAH DAERAH OLEH INSPEKTORAT DAN IMPLIKASINYA TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH PADA INSPEKTORAT KABUPATEN/KOTA DI PROVINSI ACEH

Penelitian ini bertujuan untuk menguji pengaruh pemahaman tentangstandar akuntansi pemerintahan dan sistem pengendalian intern terhadap prosesreviu laporan keuangan pemerintah daerah oleh inspektorat dan implikasinyaterhadap kualitas laporan keuangan pemerintah daerah baik secara bersama-samamaupun parsial. Populasi dalam penelitian ini adalah seluruh pegawai aktif inspektoratkabupaten/kota di provinsi aceh yang terlibat dalam reviu laporan keuanganpemerintah daerah dan sampel yang dijadikan penelitian sebanyak 72 orang.Sumber data penelitian ini adalah data primer yang diperoleh dari penyebarankuisioner ke reponden penelitian. Metode analisis yang digunakan adalah analisisjalur. Hasil penelitian menunjukkan bahwa pemahaman tentang standarakuntansi pemerintahan dan pemahaman sistem pengendalian intern berpengaruhterhadap proses reviu laporan keuangan pemerintah daerah oleh inspektorat baiksecara bersama-sama maupun parsial. Pemahaman tentang standar akuntansipemerintahan, sistem pengendalian intern dan proses reviu laporan keuanganpemerintah daerah oleh inspektorat secara bersama-sama berpengaruh terhadapkualitas laporan keuangan pemerintah daerah kab/kota di provinsi Aceh. Hasilpenelitian secara parsial menunjukkan hanya pemahaman standar akuntansipemerintahan, dan proses reviu laporan keuangan pemerintah daerah olehinspektorat yang berpengaruh terhadap kualitas laporan keuangan pemerintahdaerah sedangkan pemahaman sistem pengendalian intern tidak berpengaruhterhadap kualitas laporan keuangan pemerintah daerah kab/kota di provinsi Aceh Kata kunci: Pemahaman tentang standar akuntansi pemerintaha, pemahaman sistem pengendalian intern, proses reviu laporan keuangan dan kualitas laporan keuanga

General Problems Experienced by Elementary Classroom Teachers

This study presents the frequency and bother someness of some general problems of a sample of elementary school teachers (n = 439) in a Midwest state, USA. The problems are from self-reports of teachers measured using the abridged version of the teacher problem checklist. The top five problems of elementary school teachers reported in the study are: (I) insufficient preparation time; (2) insufficient time to teach and also to diagnose and evaluate teaching; (3) insufficient free time; (4) motivating students to use their leisure time well, and (5) motivating students to enjoy learning for its own sake. It was also found that the same top five problems bothered all the teachers

An Analysis of Teaching Behaviours of Preschool Student Teachers in a Laboratory School Setting

In this study, the rating of nine dimensions of teaching behaviours of 112 preschool student teachers from a previous study was analysed using exploratory factor analysis. The teaching behaviours were observed and recorded using the observer rating scales. A pattern of behaviours was observed. Four latent variables were found to underlie the nine teaching behaviours. These are: (1) facilitating (2) interpersonal (3) interactive and (4) flexible. These latent variables are correlated with each other. Preschool student teachers in the study exhibited these teaching behaviours in their teaching performance in a laboratory school setting. Recommendations for future research to confirm the teaching behaviour model employing confirmatory factor analysis are presented. The findings of this study could hopefully serve as a useful guide for teacher educators in the preparation of preschool and early childhood teachers

The Identification of a Model of Teaching Behaviors of Preschool Student Teachers

Ratings from a previous study of nine teaching behaviors of 112 preschool student teachers were analyzed using exploratory factor analysis. These teaching behaviors were observed and recorded using the Observer Rating Scales. Preschool student teachers in the study exhibited these teaching behaviors in their teaching performance in a laboratory school setting. Four latent variables were found to underlie these nine teaching behaviors: facilitating, interpersonal, interactive, and flexibility. These latent variables were positively correlated with each other. A path diagram of the student teaching behavior model showing the relationships among the teaching behaviors and latent variables is presented

First Confirmed Case of Middle East Respiratory Syndrome Coronavirus Infection in the Kingdom of Bahrain: In a Saudi Gentleman after Cardiac Bypass Surgery

Middle East Respiratory Syndrome Coronavirus (MERS-CoV) is well known to cause severe respiratory infection and was first reported in the Kingdom of Saudi Arabia in 2012. We report here the first confirmed MERS-CoV infection in the Kingdom of Bahrain in a Saudi gentleman who was admitted electively for coronary bypass surgery, postoperatively developed an acute respiratory illness, and tested positive for MERS-CoV. 40 close contacts, all healthcare workers, were traced and followed with no documented secondary cases

Dinamika Penggunaan Kata dan Istilah dalam Karya Sastra Indonesia dan Implikaturnya

The purpose of the article is (1) to gather empirical facts about the use of words and terms in Indonesian literatures, (2) understand implicature (aditional message) behind the the dynamic use of words and terms in Indonesian literatures. The fact about awareness of the USAge of Indonesian language in literatures is expected to be supporting data in the development of Indonesian language history. The source of the data is Indonesian literatures including novels. The data are collected by reading technique, marking out, and taking notes. The data are analyzed using comparison technique, a technique that use words or terms in certain time and compared to those from another time. The result of this analysis shows that in 1980's, many Indonesia literatures used vernacular words and terms. This period of time can be used as an alternatif to mark the development of Indonesian language, especially the development of the vocabulary. Besides, the use of words and terms in the speech of Indonesian novel characters are an implication that Indonesian society, particularly the writers are worried that traditional culture will be shifted by national culture. They want to be Indonesians without losing their traditional culture

Peminimalan Beban dan Peminimalan Paksaan sebagai Cara Berperilaku Santun dalam Berbahasa Indonesia

Tujuan penulisan artikel ini adalah mendeskripsikan dan menjelaskan cara penutur bahasa Indonesia berperilaku santun dalam berbahasa Indonesia melalui peminimalan beban dan peminimalan paksaan kepada petutur. Artikel ini ditulis berdasarkan hasil penelitian yang dilakukan di Padang pada tahun 2006. Data penelitian berupa tuturan bahasa Indonesia yang dihasilkan oleh penutur bahasaIndonesia dari berbagai etnis di Indonesia yang berdomisili di Padang. Data penelitian dikumpulkan dengan teknik pengamatan terlibat dan wawancara. Data dianalisis dengan teknik kualitatif yang didasarkan pada teori pragmatik. Hasil penelitian memperlihatkan bahwa peminimalan beban dan peminimalan paksaan kepada petutur yang dilakukan penutur dalam tuturannya menimbulkan dampak pelunakan daya ilokusi sehingga tuturan dirasakan lebih santun oleh petutur

THE EFFECT OF TRUST IN STREAMERS ON LIVE SHOPPING CONSUMERS' PURCHASE INTENTION IN INDONESIA

This study aims to analyze the effect of trust in streamers on live shopping consumers’ purchase intention in Indonesia. Data collection was obtained from 150 respondents through an online questionnaire and used a structural equation modeling method with SmartPLS 4.0 data processing. The results of hypothesis testing show that utilitarian value, hedonic value, and value similarity are proven to have a significant positive effect on trust in streamers, while trust in streamers is also proven to have a significant positive effect on purchase intention. Meanwhile, trust in streamers is not proven to have a negative relationship with product fit uncertainty and product quality uncertainty even though they have a significant effect while product fit uncertainty and product quality uncertainty are proven to not affect purchase intention. This finding has important managerial implications for live shopping business owners that the right price and product quality, fast delivery, and lower delivery service costs, as well as the comfort and pleasure that consumers get in live shopping, will increase the trust in streamers. Similar ways of thinking, similar tastes, and similar preferences between streamers and consumers also play an important role in increasing trust in streamers in live shopping. They are expected to be aware of the importance of factors that can build consumers’ trust in streamers because trust in streamers has been proven to increase consumers’ purchase intention