Pengaruh Kompetensi dan Independensi Auditor terhadap Kualitas Audit (Survei terhadap Auditor yang Bekerja pada Kantor Akuntan Publik di Kota Palembang)

The title of this research is the influence of auditor\u27s competence and independence toward audit quality. The aim of this research is to analyze theinfluence of competence and independence toward audit quality simultaneouslyand partially. Kind of this research is descriptive that is survey in publicaccountant office in Palembang, which have recorded in IAPI 2010. In collectingthe date the researcher uses library study and field study. Time period which isused is cross sectional. Public accountant office which is researched is 7 (seven)public accountant office with 61 auditor\u27s as respondent. Data analysis toexamine the hypothesis uses multiple regression with the help of program SPSSV.12. Independent variable in this research is competence and independence,while dependent variable is audit quality. The result of this research show\u27s thatauditor\u27s competence and independence simultaneously influences the auditquality significantly. The auditor\u27s competence and independence partiallyinfluences the audit quality significantly

Pengembangan Dan Uji Coba Modul Alat Ukurjangka Sorong Dan Avometer Di Smk Negeri 3 Surabayasebagai Penunjang Implementasi Kurikulum 2013

Penelitian ini menghasilkan sebuah modul berdasarkan kurikulum 2013 yang layak digunakan untuk matapelajaran Pekerjaan Dasar Teknik Otomotif (PDTO) pada kompetensi pelajaran menggunakan alat ukur(measuring tools) di kelas X, kompetensi keahlian Teknik Kendaraan Ringan (TKR), SMK Negeri 3 Surabaya.Dalam mengembangkan modul diperlukan prosedur tertentu yang sesuai tujuan pembelajaran yang ingin dicapai,yaitu dengan adanya peningkatan serta keseimbangan soft skills dan hard skills yang meliputi aspek kompetensisikap, keterampilan dan pengetahuan. Penelitian ini merupakan pengembangan modul, metode yang digunakanDick and Carrey dengan analisis deskriptif kuantitatif. dilakukan di kelas X, Pada kompetensi keahlian TeknikKendaraan Ringan (TKR), SMK Negeri 3 Surabaya. Dalam penelitian ini yang bertindak sebagai respondenadalah 2 dosen ahli desain, 2 dosen ahli isi, 2 dosen ahli bahasa di Universitas Negeri Surabaya dan 15 siswakelas X yang telah menempuh sub-kompetensi menggunakan alat ukur jangka sorong dan avometer. Instrumenpenelitian yang digunakan untuk mengumpulkan data meliputi: lembar validasi dosen ahli (desain, isi danbahasa), lembar angket respon guru, lembar angket respon siswa dan lembar observasi. Analisis data dilakukanuntuk mengetahui tingkat kelayakan, respon siswa, respon guru, dan kompetensi guru ketika melakukanpembelajaran menggunakan alat ukur jangka sorong dan avometer yang sesuai dengan implementasi kurikulum2013. Pengembangan modul ini dikatakan layak, mengacu penilaian kelayakan dari para ahli, ahli bahasamendapat 84%, isi 62,81% dan desain 75,55%. Juga dari respon positif guru sebesar 86,39%. Respon positifsiswa sebesar 75,33% hal-hal tersebut mendukung kualitas guru yang mendapat nilai sebesar 92,36 dari hasilpengamatan saat melakukan pembelajaran penggunaan alat ukur. Di jurusan Teknik Kendaraan Ringan (TKR)SMK Negeri 3 Surabaya

An Analysis on the Phenomena Between Free Voluntary Reading (FVR) and Students\u27 Writing Ability

This study investigates the phenomena between free voluntary reading (FVR) of Stephen Krashen and students\u27 writing ability. This study checked and confirmed whether there is a tendentious relationship between students\u27 free voluntary reading habit and their ability in writing narrative text. The participants of this research were 18 students of senior high school grade X. They were given a writing test and also interviewed to reveal whether or not they have free voluntary reading habit based on the Stephen Krashen theory of FVR. After scoring the students\u27 writing test and administering the interview, the researcher used descriptive qualitative method to draw the conclusion. The result revealed that students who have the habit of free voluntary reading on their daily life have a good writing ability. This analysis confirmed the theory of FVR of Stephen Krashen. By having the genuine information of FVR habit owned by the students, this analysis cultivated the previous studies on FVR. It is suggested for the next study to set a true experiment and long period study to implement FVR to confirm either the advantage or the controversy of this theory related in language learning

Diskresi Dalam Implementasi Kebijakan Publik (Studi Pada Implementasi Kebijakan BPJS-Kesehatan Di Puskesmas Kepanjen)

BPJS-Kesehatan Policy as a top-down policy, Puskesmas position as the spearhead of health services, especially in Puskesmas Kepanjen Malang District. Issues that exist in this research is how the pattern of discretion occurs and how its impact on BPJS-Kesehatan policy implementation in the Puskesmas Kepanjen. Discretion occur at managerial levels, the changing patterns of communication and coordination by the Office of BPJS-Kesehatan, Public Health Service of Malang Regency and Puskesmas Kepanjen. There are several steps that can be taken to overcome such discretion. First the capitation system changes; strengthening and centralizing the BPJS-Kesehatan database; and the regulations that health centers can manage a budget independently

Using Debate to Enhance Students' Speaking Ability as Their Character Building

The goal of language learning is to communicate. Therefore, it will be useless for a language learner who cannot use the language at the end of the study. As one of English skills to learn, speaking stands as an important aspect to be learned. It has been taught since the elementary schools, even now kindergarten and playgroup. Instead of getting more students who are able to speak fluently in English, the outcome seems not to be satisfied. For instance, it can be inferred that from a hundred of students, only one who is able to speak fluently in English. The methods and techniques conducted by the teachers in the learning and teaching process are considered as one of factors. In terms of conducting an alternative technique to enhance the speaking skills of the students, here is debate. In this cooperative learning method, as where this can be included, the students are encouraged to play their own roles in teaching and learning process. Through Debate as a technique, the students are expected to be more confident in delivering their own point of view in many issues in whatever circumstances. The character building can be considered as building confidence or mental aspects of the students. Whoever is it, they can freely show off in a more global situation, as example, which needs a skill of excellent public speaking. This article will describe the steps of debate in order to improve the student's speaking skill. Chronologically, the subtopics to discuss are: teaching speaking, which contains the principles of teaching speaking in English, debate in language teaching, contains the principles of debate used in language teaching-learning process, and the teaching procedures, which will discuss how it is conducted procedurally in the classroom

Peran Dinas Perindustrian Dan Perdagangan Dalam Pemberdayaan Pengrajin Kerajinan Perak Sebagai Produk Unggulan Daerah (Studi Pada Dinas Perindustrian Dan Perdagangan Kabupaten Mojokerto)

: Department of Industry and Trade's Role In Empowering Silver handicraft Craftsman As Special Regional Product, Empowerment has been ran with various model and its variation, it purposes to direct society lives to be better, because the main purpose of empowerment is the achievement of social welfare by society, without empowerment which is carried out by society especially that concern to peoples lives will be less optimal, moreover it can be stopped, so it can inhibiting the economy sector of that region. Basically, empowerment has role for directing, training, and educating societies to get experience, knowledge and creativity in developing their life. Through silver handicraft in Batankrajan Village, Gedeg Sub-district, Mojokerto Regency so Department of Industry and Trade has effort to perform their role in society activity growth. In this case, Department of Trade and Industry, Mojokerto Regency make empowerment to craftsman of silver handicraft through of their program with conduct training and building as well as make easier licensing of installation enterprise in order to make silver handicraft become a special regional product

The Effect of English Short Story Reading Habit on Students' Ability in Writing Narrative Text

This study investigates students' ability in writing narrative text, especially in terms of content, organization, vocabulary, language-used, and mechanic. The research was conducted at SMA N 9 Bandar Lampung. The sample was chosen by using systematic probability sampling. The study employed control group pretest posttest design. To collect the data, the writing test applied that was administered both in pretest and posttest. T-test was conducted to examine the difference between writing ability of both groups on writing test. The mean score of the pretest for experimental class was 69.83 and for the control class was 68.55. Its two tailed significance showed that p>0.05 (p=.73), it indicates that the writing ability of both classes was homogenous. At the end of the research, after fifteen meetings, the mean score of the posttest for experimental class was 75.05 and the control class was 65.61. Therefore, it is concluded that the students' English Short Story Reading Habit has positive effect on students' ability in writing narrative text. The findings also suggest that the English Short Story Reading Habit activities can be promoted as one of ways to fulfill the demands of 2006 curriculum in developing students' ability in writing narrative text, the teacher just asks the students to have real experience by motivating them to read many kinds of English Short Stories in order to make them be able to gather their ideas in writing narrative text. Further research is required to replicate these findings

Economic Democracy and the Quest of Net Neutrality in Indonesia

Net neutrality has played critical issues in internet-based businesses, as it may stop Internet Service Providers (ISPs) from discriminating against certain legal internet contents, platforms, or services. This study argued that net neutrality has a strong relationship with economic democracy as the constitutional basis of the Indonesian economy. This study examined net neutrality and considered its possible adoption in Indonesia under economic democracy by justifying economic democracy required the state to build an inclusive economy as per political economy theory. It used a socio-legal method through an interdisciplinary study of law and political economy with conceptual and comparative approaches. The study showed that the idea of the internet as a level playing field was founding net neutrality. For instance, in the United States and across different Global South countries, net neutrality relied on three orders of no blocking, no throttling, and no paid prioritization, which provided equal access for everyone to create their opportunities. At this point, economic democracy and net neutrality made their cross-cut. Like net neutrality, a discriminatory action against a content provider violated economic democracy, where policy-makers formulated economic policies to enable a level playing field for economic actors. Minimum barriers to entering the market might create such a level playing field. Without net neutrality, ISPs could carry out arbitrary actions and abuse of power for business interests. This study concluded that the adoption of net neutrality into formal regulation created a positive climate of innovation in the digital business ecosystem in Indonesia. KEYWORDS: Economic Democracy, Net Neutrality, Digital Economy