Strategi Penerapan Paradigma Baru dalam Peran Auditor Internal Organisasi Pemerintah

This paper was intended to identify the applied strategies administered by the internal auditors in the governmental institutions in order to run the new paradigm. The quantity and the quality of the government\u27s internal auditors, nowadays, need to be extended. The transformation from the old paradigm to the new one aimed to support the institution\u27s development. Internal auditor is no longer having a role as a watchdog, but it should also play an important role as the consultant and the catalyst like a business partner. The author revealed seven additional work-focuses of internal auditor as the implementation strategies of the new paradigm such as: (1) from hard control to soft control; (2) from control evaluation to self assessment; (3) from control to risk; (4) from detective to preventive; (5) from audit knowledge to business knowledge; (6) from operational audit to strategy audit; and (7) from independent to value. These new roles will potentially be unattainable if the auditors are incompetent, there is no commitment support from the head of the institution, and the awareness level of the auditee is low

Kultivar Dan Formula Pupuk Pada Pertumbuhan Bunga Potong Anthurium

. Tedjasarwana, R. and S. Wuryaningsih. 2009. Cultivars and Fertilizer Formulae on the Growthof Anthurium Cut Flower. Anthurium cut flower (Anthurium andraeanum Lind.) has spesific flower form like hatconsist of spathe and spadix with variation on spathe color, and has long vaselife. The objectives of this researchwere to find out fertilizer formula and cultivars of Anthurium to increase the productivity of Anthurium cut flower.The experiment was carried out in a Screenhouse of Segunung Field Trial at Indonesian Ornamental Crops ResearchInstitute (IOCRI) from January to December 2006 at 1,100 m asl. Factorial design with 3 replications was used.The first factor was 2 cultivars of Anthurium cut flower consist of Tropical and Avo Orange. The second factor wasfertilizer formula: (1) Anthura as a control, (2) IOCRI 1, (3) IOCRI 2, (4) IOCRI 3, and (5) IOCRI 4. The resultsshowed that chlorophyl number, length and diameter of spadix, also flower stalk diameter of Tropical variety washigher than Avo Orange, i.e. 63.96 unit; 5.81; 6.77 cm, and 4.86 mm, respectively. On the other hand, Avo Orangeshowed faster flower initiation with flower stalk length and flower production higher than Tropical, i.e. 45.19 days;46.27 cm, and 19.13 flower stalk/plot respectively. Fertilizer IOCRI 4 showed fastest flower initiation (49.36 days)and fertilizer IOCRI 3 indicated the highest on flower production (18.0 flower stalk/plot)

Pengaruh Tangible, Reliability, Responsivenes, Assurance dan Emphaty terhadap Kepuasan Konsumen (Survei Konsumen Rumah di CV Satria Graha Gedongan, Colomadu, Karanganyar)

Target of this research is (1) to Significant Influence Tangible, Reliability, Responsiveness, Assurance and Emphaty to Customer Satisfaction (2) to analysis factor which having an effect on dominant to Costumer Satisfaction. Result of research show (1) Examination of hypothesis by partial (test t). Shal be as followe: Tangible Variable Reliability, Responsiveness, Assurance and Emphaty have an effect significant to consumer satisfaction, (2) Examination of hypothesis accuracy of model (F test) show F value corelated equal to 55,848 whit level of significant 0,000. Probably value 0,000 < 0,05 mater give meaning that examination of used by model that is Tangible factor, Reliability Responsiveness, Assurance and Emphaty proven by at time have an effect signifi-cant to costumer satisfaction, (3) Tangible factor have strongest contribution in influency costumer satisfaction. This matter because of level of regression coefficient value equal to 0,287 is which the biggest to be compared with fourt of other variable

Pengaruh Pemberian Permen Karet Yang Mengandung Xylitol Terhadap Curah Dan Ph Saliva Pada Lansia Yang Menderita Diabetes Mellitus Tipe 2

Latar belakang Lansia dengan DM akan memberikan manifestasi pada rongga mulut berupa penurunan curah dan pH saliva. Diperlukan upaya pencegahan dengan pemberian permen karet yang mengandung xylitol untuk meningkatkan laju aliran saliva dan menjaga keseimbangan pH saliva.Tujuan Mengetahui pengaruh pemberian permen karet yang mengandung xylitol terhadap curah dan pH saliva pada lansia penderita DM tipe 2.Metode Peneltian ini menggunakan quasi experimental dengan rancangan pre and post test design pada 15 lansia penderita DM tipe 2. Data yang digunakan adalah data primer berupa skala rasio dari hasil pengukuran saliva sebanyak dua kali, yaitu sebelum dan sesudah pemberian permen karet yang mengandung xylitol tiga kali sehari selama seminggu. Analisis data diolah menggunakan uji parametrik paired t test.Hasil Terdapat perbedaan yang bermakna dengan nilai p = 0,001 (p&lt;0,05) pada curah dan pH saliva sebelum dan sesudah perlakuan.Kesimpulan Permen karet yang mengandung xylitol dapat meningkatkan curah dan pH saliva pada lansia penderita DM tipe 2

Pengaruh Bi Rate, Fed Rate, Dan Kurs Rupiah Terhadap Indeks Harga Saham Gabungan (Ihsg) (Studi Pada Bursa Efek Indonesia Periode 2008-2015)

The purpose of this study to examine the effect of BI Rate, FED Rate, and Kurs Rupiah simultaneously, partially, and dominant variabels affect on Composite Stock Price Index by using multiple linier regression analysis. This study uses data monthly of January 2008 to December 2015 with 96 sample of data time series for each independent and dependet variabel. Simoultan analysis shows BI Rate, FED Rate, and Kurs Rupiah significantly affect Composite Stock Price Index. Partial analysis shows: first, BI Rate affect negative on Composite Stock Price Index; second, FED Rate does not affect Composite Stock Price Index; third, Kurs Rupiah affect negative on Composite Stock Price Index. Variables dominant affect on Composite Stock Price is variable Kurs Rupiah. The finding in this study idicate the diversity information about changes in FED Rate so that investors tend to be confident on the self evaluation to decide on stock investing