Pengaruh Keefektifan Pengendalian Internal dan Kepuasan Kerja terhadap Kecenderungan Kecurangan Akuntansi pada Dinas Pendapatan Pengelolaan Keuangan Aset Daerah Istimewa YOGYAKARTA

Penelitian ini dilakukan untuk mengetahui: (1) Pengaruh Keefektifan Pengendalian Internal terhadap Kecenderungan Kecurangan Akuntansi pada DPKKA Daerah Istimewa Yogykarta. (2) Pengaruh Kepuasan Kerja terhadap Kecenderungan Kecurangan Akuntansi pada DPKKA Daerah Istimewa Yogykarta. (3) Pengaruh Keefektifan Pengendalian Internal dan Kepuasan Kerja terhadap Kecenderungan Kecurangan Akuntansi pada DPKKA Daerah Istimewa Yogyakarta. Populasi pada penelitian ini adalah 78 pegawai yang ada pada DPPKA Daerah Istimewa Yogyakarta yang masih aktif bekerja. Kuesioner diuji validitas dan reliabilitasnya sebelum dilakukan pengumpulan data penelitian. Uji prasyarat analisis yang meliputi uji instrumen dan uji asumsi klasik yang meliputi uji normalitas, uji multikolonieritas, uji heteroskedastisitas dan uji linearitas. Metode analisis data yang digunakan adalah analisis regresi sederhana dan analisis regresi berganda. Hasil dari penelitian ini adalah: (1) Terdapat pengaruh negatif dan signifikan antara Keefektifan Pengendalian Internal terhadap Kecenderungan Kecurangan Akuntansi pada DPKKA Daerah Istimewa Yogykarta, hal ini ditunjukkan oleh nilai thitung variabel Keefektifan Pengendalian Internal sebesar 2,985 > dari nilai ttabel 1,665 dan nilai signifikansi pada tabel sebesar 0,004 (di bawah 0,05). (2) Terdapat pengaruh negatif dan signifikan antara Kepuasan Kerja terhadap Kecenderungan Kecurangan Akuntansi pada DPKKA Daerah Istimewa Yogykarta, hal ini ditunjukkan oleh nilai thitung variabel Kepuasan Kerja sebesar 3,129 > dari nilai ttabel 1,665 dan nilai signifikansi pada tabel sebesar 0,002 (di bawah 0,05). (3) Terdapat negatif dan signifikan antara Keefektifan Pengendalian Internal dan Kepuasan Kerja terhadap Kecenderungan Kecurangan Akuntansi pada DPKKA Daerah Istimewa Yogykarta, hal ini ditunjukkan oleh nilai Fhitung sebesar 16,245 > nilai Ftabel sebesar 3,12 dan nilai signifikansi pada tabel sebesar 0,000 (di bawah 0,05)

Pengaruh Pemberian Tawas Dengan Dosis Bertingkat Dalam Pakan Selama 30 Hari Terhadap Gambaran Histopatologi Hepar Tikus Wistar

Background : Alum was in the form of white crystals and gelatin used in the water purification process, but there was still many misuses as a food coloring and food preservatives. Alum has the harmful side effects to the body, especially hepar as an organ that plays a role in the metabolism and detoxification.Aim : To determined differences in hepar histopathology wistar rats of alum exposure with graded dosages for 30 days.Metods : This was an experimental laboratoric research study design with a post test only control group design. There were 20 wistar rats, which have met the inclusion and exclusion criteria and adapted for 7 days. Then, wistar rats devided by simple random sampling into 4 groups. The control group (C) who were given only standard food and bevarages, group P1 given alum in feed 2400mg/kg body weight/day, group P2 given alum in feed 1600mg/kg body weight/day, and group P3 given alum in feed 800mg/kg body weight/day. After 30 days, histopathological examinated of hepar form degeneration and inflammation. Data described on the tabel, picture, and statistic analyze.Result : Mean of inflammation and degeneration hepar cell was the biggest in the group of P1. In inflammation, there was significant difference (p<0,05) in the group of C-P1, C-P2, C-P3, P1-P3, and P2-P3, although P1-P2 was not significant difference. In degeneration of hepar cell, there was significant difference (p<0,05) in the group of C-P1, C-P2, C-P3, P1-P3, and P2-P3, although P1-P2 was not significant difference.Conclusion : Giving alum in feed with graded dosage for 30 days cause change of wistar rats hepar histopathology

Keterampilan Sosial Siswa dalam Pembelajaran IPA Fisika melalui Penerapan Strategi Whole Brain Teaching di Kelas VII SMPN 29 Pekanbaru

This research is aimed to describe the social skills in class VII SMP 29 Pekanbaru through the implementation of Whole Brain Teaching strategy. The expected benefits of this research for the basis of further determine the success of students using many different learning approaches. This study was conducted in SMP 29 Pekanbaru in November 2015. The subjects were students VII6 totaling 42 students. The form of this research are used pre-experimental design form the One Shot Case Study. Data collection tools in this study was the social skills observation sheet. The results were obtained based on the indicators of social skills, they are; to encourage participation; taking turns and sharing of tasks; active listening, students have the social skills that are still categorized each meeting with the average percentage of each indicator to increase as high. It is possible with a whole brain teaching strategies can practice social skills class VII SMP 29 Pekanbaru on substances that change the subject and closed it

LEGAL PROTECTION OF OIL AND GAS MINING TO REALIZE SUSTAINABLE DEVELOPMENT

Indonesia, as one of the countries with abundant natural resource potential, such as oil and gas, plays an essential role in the global energy landscape. As a Mining Authority (KP) stakeholder who collaborates with contractors through the oil and gas mining contract system, the government contributes to using oil and gas in various sectors, especially the industrial sector, as part of sustainable development efforts. Sustainable development with an environmental perspective is a conscious and planned effort that incorporates ecological aspects, including natural resources, into the development process to ensure the ability, well-being, and quality of life of current and future generations. The components of sustainable development include social, economic, and environmental aspects. The paradigm of sustainable economic development aims to achieve optimal production, improve the welfare of economic actors, and preserve the environment. In this paper, we will discuss the regulation of laws and technology for the management and utilization of oil and gas. Oil and gas resources in Indonesia require careful management and prioritization of the principles of sustainable development. The role of government through mining contracts and technological advances contributes to the optimization of oil and gas production. By integrating environmental considerations through technology into the development process and encouraging sustainable practices, Indonesia can ensure long-term resource availability, promote economic growth, and safeguard the well-being of current and future generations.Indonesia, as one of the countries with abundant natural resource potential, such as oil and gas, plays an essential role in the global energy landscape. As a Mining Authority (KP) stakeholder who collaborates with contractors through the oil and gas mining contract system, the government contributes to using oil and gas in various sectors, especially the industrial sector, as part of sustainable development efforts. Sustainable development with an environmental perspective is a conscious and planned effort that incorporates ecological aspects, including natural resources, into the development process to ensure the ability, well-being, and quality of life of current and future generations. The components of sustainable development include social, economic, and environmental aspects. The paradigm of sustainable economic development aims to achieve optimal production, improve the welfare of economic actors, and preserve the environment. In this paper, we will discuss the regulation of laws and technology for the management and utilization of oil and gas. Oil and gas resources in Indonesia require careful management and prioritization of the principles of sustainable development. The role of government through mining contracts and technological advances contributes to the optimization of oil and gas production. By integrating environmental considerations through technology into the development process and encouraging sustainable practices, Indonesia can ensure long-term resource availability, promote economic growth, and safeguard the well-being of current and future generations

IMPLEMENTASI TEKNOLOGI INFORMASI SAAT ERA PANDEMI DAN TANTANGANNYA BAGI AUDITOR INTERNAL

Tujuan (Purpose) Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh teknologi informasi terhadap kualitas audit internal.Penelitian ini menggunakan metode wawancara dengan Audit Internal Kemeterian Pemuda dan Olahraga Republik Indonesia (Kemenpora RI).Hasil (Results) Penelitian ini menghasilkan bahwa Teknologi Informasi Berpengaruh Positif Terhadap Kualitas Audit Internal. Hal tersebut dapat dilihat bahwa semakin tinggi efektivitas dan intensitas pemakaian teknologi informasi maka akan semakin mempengaruhi kualitas audit. Serta semakin tinggi kompetensi dan akuntabilitas audit dalam menggunakan teknologi informasi, maka akan semakin tinggi kualitas auditnya.Limitasi dan Studi LanjutanSulitnya memperoleh kesediaan audit internal yang menggunakan teknologi informasi dalam melaksanakan tugasnya untuk menjadi narasumber.Kontribusi (Contribution) Penelitian ini menambah literatur dan acuan bagi penelitian dalam bidang audit dan memberikan bukti empiris tentang implementasi teknologi informasi saat era pandemi dan tantangannya bagi auditor internal. Kata Kunci (Keywords): teknologi informasi, audit internal, kualitas audi

Kecerdasan Adversitas, Motivasi Diri, dan Minat Berkarir di Bidang Perpajakan: Peran Pemahaman Tri-Nga

The low number of tax officers in Indonesia is a great opportunity for economics graduates to consider choosing a career in taxation. Economics scholars consider that a career in taxation is quite difficult. Therefore economics students are expected to have motivation and intelligence in facing challenges and difficulties. This study aims to test whether adversity intelligence and self-motivation have a positive effect on career interest in taxation. In addition, this study also aims to test whether understanding Tri-Nga can strengthen the effect of adversity intelligence and self-motivation on career interest in taxation. The research sample was 227 students of the Faculty of Economics at Tamansiswa Universities throughout Indonesia. Hypothesis testing was carried out using multiple linear regression and moderated regression analysis (MRA). The results of the study prove that adversity intelligence and self-motivation have a positive effect on career choices in the field of taxation and understanding Tri-Nga can strengthen the positive influence of adversity intelligence and self-motivation on career intentions in the field of taxation

PARTISIPASI KOMUNITAS PEDULI WARGA TERDAMPAK COVID-19 DI NAGARI PULAKEK KOTO BARU KECAMATAN SUNGAI PAGU KABUPATEN SOLOK SELATAN

Pademi global Covid-19 telah menyebar ke banyak Negara dan benua, termasuk Indonesia. Salah satu Provinsi yang menerapkan PSBB dalam mengurangi dampak penyebaran Covid-19 adalah Provinsi Sumatera Barat. Dalam penangaanannya tidak hanya bisa dilakukan oleh Pemerintah sendirian dan mesti melibatkan berbagai element masyarakat untuk berpartisipasi di lingkungan masing-masing. Kegiatan pengabdian kepada masyarakat ini bertujuan memberdayakan masyarakat melalui partisipasi komunitas peduli warga terdampak Covid-19 di Nagari Pulakek Koto baru Kecamatan Sungai Pagu Kabupaten Solok Selatan.  Metode pelaksanaan kegiatan meliputi sosialisasi, edukasi dan pengumpulan serta penyerahan donasi kepada warga terdampak. Hasil kegiatan yaitu terlaksananya persiapan pelaksanaan kegiatan yaitu pertemuan dengan wali nagari, relawan desa dan perwakilan komunitas peduli. Pengumpulan donasi yang berasal dari warga peduli sebanyak  Rp. 6.000.000.- dan penyerahan paket sembako kepada warga terdampak  sebanyak 60 paket sembako kepada 60 kepala keluarga terdampak yaitu 56 KK dari warga sekitar komplek perumahan bukit pematang permai Jorong Mantirai Indah dan 4 KK berasal dari luar Jorong Mantirai Indah namun sehari-sehari bekerja di keluarga yang tinggal di Perumahan Bukit Pematang Permai. Bantuan diserahkan seminggu sebelum Hari Raya Idul Fitri 1441 H sehingga terasa sangat bermanfaat bagi warga terdampak.  Disamping penerahan donasi juga dilakukan edukasi dan sosialisasi kepada warga terdampak tentang pentingnya mematuhi protocol kesehatan.       Kata kunci: Partsipasi, Peduli Warga Terdampak, Covid-19  ABSTRACT The Covid-19 global academy has spread to many countries and continents, including Indonesia. One of the provinces that have implemented the PSBB in reducing the impact of the spread of Covid-19 is West Sumatra Province. The handling is not only done by the Government alone and must involve various elements of society to participate in their respective environments. This community service activity aims to empower the community through community participation in caring for residents affected by Covid-19 in Nagari Pulakek Koto baru, Sungai Pagu District, South Solok Regency. Methods of implementing activities include socialization, education and collection and delivery of donations to affected residents. The result of the activity is the implementation of preparations for the implementation of activities, namely meetings with the village guardian, village volunteers and representatives of the caring community. The collection of donations from caring residents is Rp. 6,000,000.- and the handover of 60 basic food packages to the affected residents to 60 affected families, namely 56 families from residents around the Jorong Mantirai Indah Pematang hill housing complex and 4 families from outside Jorong Mantirai Indah but working daily in family who live in Bukit Pematang Permai Housing. The aid was handed over a week before Idul Fitri 1441 H, so it was very beneficial for the affected residents. Apart from distributing donations, education and outreach was also carried out to affected residents about the importance of complying with health protocols. Keywords: Participation, Care for Affected Citizens, Covid-1

Perbedaan Kualitas Hidup Lansia dengan Hipertensi yang Aktif dan yang Tidak Aktif Mengikuti Posyandu Lansia di Wilayah Kerja Puskesmas Perumnas II Pontianak

Latar Belakang:Hipertensi merupakan penyakit degeneratif yang terus mengalami peningkatan setiap tahun seiring bertambahnya usia. Hipertensi dapat mengganggu kualitas hidup seseorang karena proses patologis yang berdampak pada penurunan kemampuan fisik, psikologis, dan sosial. Oleh karena itu, diperlukan upaya peningkatan kualitas hidup pada lansia melalui posyandu lansia. Partisipan posyandu lansia hingga saat ini masih sangat rendah karena kurangnya minat dan pengetahuan. Lansia yang tidak aktif di posyandu lansia kecenderungan mengalami kondisi kesehatan yang tidak terkontrol disertai keterbatasan interaksi sosial. Tujuan:Mengetahui perbedaan kualitas hidup lansia dengan hipertensi yang aktif dan yang tidak aktif dalam mengikuti posyandu lansia di Wilayah Kerja Puskesmas Perumnas II Pontianak. Metode:Penelitian kuantitatif dengan desain observasional analitik melalui pendekatan cross sectional pada 76 responden. Teknik pengambilan sampel menggunakan consecutive sampling dengan instrumen penelitian yaitu kuesioner WHOQOL – OLD. Teknik analisa data dilakukan dengan uji Chi Square. Hasil:Berdasarkan uji Chi Square didapatkan hasil p = 0,028 (p < 0,05) yang menunjukkan bahwa ada perbedaan kualitas hidup lansia dengan hipertensi yang aktif dan yang tidak aktif mengikuti posyandu lansia di Wilayah Kerja Puskesmas Perumnas II Pontianak. Kesimpulan:Ada perbedaan kualitas hidup lansia dengan hipertensi yang aktif dan yang tidak aktif mengikuti posyandu lansia di Wilayah Kerja Puskesmas Perumnas II Pontianak