192 research outputs found

    Pengaruh Keefektifan Pengendalian Internal, Asimetri Informasi, Dan Moralitas Individu Terhadap Kecenderungan Kecurangan Akuntansi Dengan Perilaku Tidak Etis Sebagai Variabel Intervening (Studi Empiris Pada Satuan Kerja Perangkat Daerah Provinsi Riau)

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    This study aimed to determine the influence of effectivity of internal control, information asymmetry, and individual morality towards the accounting fraud tendencies with unethical behavior as intervening variable. This research was conducted at SKPD Riau Province. The sample was 89 employee level officials Echelon III and Echelon IV. Methods of data collection in this study using a survey method with questionnaire instrument. Data analysis method used SEM with SmartPLS which include validity, reliability, path analysis and bootstrapping. The result showed that the variable information asymmetry and individual morality significantly influence the accounting fraud tendencies by the unethical behavior as an intervening variable. While the variable effectivity of internal control does not affect accounting fraud tendencies by the unethical behavior as an intervening variable. Value of R-Square indicates that the variables jointly effectivity of internal control, information asymmetry, and individual morality contribute to the dependent variable (affect the accounting fraud tendencies) of 72,74%, while the remaining 27,26% is explained by other variables outside the research model

    Dukungan Organisasi Yang Dirasakan Dan Keterikatan Karyawan Pada Karyawan PT. Bank Rakyat Indonesia (Persero) Tbk, Cabang Banda Aceh

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    Development of globalization impact to a strict competition between the companies. This lead the Human Resources factor into a crucial role in maintaining, directing and developing the company. Therefore, every company needs employees who are bound by their job. One of the things that can encourage the formation of relationship between the employee is perceived organizational support. This study aims to determine the relationship between perceived organizational support by attachment of employees at PT. Bank Rakyat Indonesia (Persero) Tbk, Branch of Banda Aceh. The number of samples in this study were 139 permanent employees who were still working or were not taking time off from work with a minimum term of one year and the last education was diploma. The sampling technique used purposive sampling technique. Collecting the data using the scale adaptation of Survey of Perceived Organizational Support with 17-item version (α= .91) and a scale adaptation of Utrecht Work Engagement Scale (UWES) with 17-item version (α= .95). The results of data analysis using pearson product moment correlation technique that showed a positive relationship between perceived organizational support by attachment of employees at PT. Bank Rakyat Indonesia (Persero) Tbk, Branch of Banda Aceh (rxy = .30, p < .05). The higher of perceived organizational support to the employee, likewise the higher bound of employee or otherwise

    Factors Associated with Stunting among Children Aged 0 to 59 Months in Harare City, Zimbabwe

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    Background: Child malnutrition is a major public health problem in Zimbabwe and it has been one of the leading causes of morbidity and mortality in children under five years of age in the City of Harare. Methods: An analytic cross sectional survey was conducted on 342 mothers – child pairs of children aged 0 – 59 months in Harare’s suburbs between July and August 2014.The aim of the study was to identify factors associated with the high levels of stunting among children age 0 – 59 months. Bivariate and multivariate analyses were used to establish the risk factors for U5 years stunting. Findings: A total of 29.2% of the children were stunted with (19.3% being moderately stunted and 9.9% severely stunted). More females (32.9%) were stunted compared to (25.9%) males. The main contributing factors for stunting among the children 0 - 59 months were found to be lack of mother’s education adjusted pOR=0.49 (95%CI: 1.04-3.27); being unemployed pOR=1.22 (95%CI: 1.08-2.03); residing in high density suburbs pOR=2.14 (95%CI: 1.61-7.55); child ever being hospitalized pOR=1.04 (95%CI: 1.01-2.14); breastfed after &gt; 1 hour after birth pOR=1.11 (95%CI: 1.09-1.80); complementary feeds &lt; 6 months pOR=1.30 (95%CI: 1.17-2.21); low birth weight pOR=1.46 (95%CI: 1.29-3.51) and having a poor dietary diversity pOR=1.07 (95%CI: 1.01-1.84). Conclusions: Lack of mother’s education is the principal risk factor for stunting among the under five children in Harare exacerbated by unemployment of either the father or mother or relative, area of residence, feeding practices, birth weight, illness and infections and household dietary diversity. Stunting is on the increase in Harare. The findings also revealed a high level of in-equalities in social determinants of health since stunting is related to socio-economic factors. Recommendations: Any nutrition intervention has to use strategies that will comprehensively address the social determinants of health and improve the standard of living of households in the high density areas so as to have a ripple effect on the nutritional status of U5s

    Pengaruh Kecerdasan Emosional, dan Self Efficacy terhadap Kinerja Guru Matematika

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    The research was purpose to understand the relationship between emotional intelligence self-efficacy and job performance math teacher. The method was conducted by survey research. The research sample were 80 teachers of teachers on the junior high schools as Kota Bengkulu. The sample was selected by simple random sampling. The data was collected through a Likert scale questionnaire technique. The statistical analysis for the data, we were applied path analysis. The results of this study were 1) there is direct effect of emotional intelligence towards job performance math teacher, 2) there is direct effect of self-efficacy towards job performance math teacher, 3) there is direct effect of emotional Intelligence towards self-efficacy

    Tinjauan Vo2max Pada Atlet Tinju Putera Dan Puteri Club Denpal Boxing Camp Pekanbaru

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    All boxing athlete must have good durability because boxing is a sport game conducted amateur consisting of 3x3 minutes to son and 4x2 minutes to daughter with 1 minute rest, so as to be able to survive in a good game in need endurance physical specimen. The purpose of this study was to determine the ability of VO2max How Athletes Boxing Putera and Puteri club denpal pekanbaru boxing camp. VO2 Max is a measure kapisitas each individual in generating the energy required in endurance activities without experiencing excessive fatigue. This research is non-experimental quantitative study using a model of quantitative descriptive approach. Sampling technique that is the entire population of athletes boxing club denpal son and daughter of boxing camp pekanbaru, the sample in this study is the son and daughter of boxing athlete boxing club denpal pekanbaru camp amounted to 6 people. Therefore, to determine the durability of the player can be known based on the level of VO2 Max through tests Multistage Fitness Test (MFT). The research results are the average - average level of VO2max male athlete boxing club boxing camp denpal pekanbaru 34.87 ml / kg / min and the average - average level boxing athlete's VO2max daughter denpal club boxing camp pekanbaru 24.65 ml / kg / min. It can be concluded that the average level of the athlete's VO2max son and daughter of a boxing club boxing camp denpal pekanbaru included in the low category

    FAKTOR YANG MEMENGARUHI KEPUTUSAN PASANGAN USIA SUBUR (PUS) DALAM MENGIKUTI PROGRAM KB

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    Masalah utama dalam pencapaian target program KB adalah rendahnya keikutsertaan PUS khususnya partisipasi pria/suami dalam pelaksanaan program KB, baik mendukung istri dalam penggunaan kontrasepsi, sebagai motivator / promotor, merencanakan jumlah anak pemeliharaan kesehatan ibu dan anak sebagai upaya dini pencegahan kematian maternal. Tujuan penelitian ini untuk menganalisis pengaruh faktor (pengetahuan, sikap, dukungan suami, tenaga kesehatan, sosial budaya) terhadap keputusan PUS dalam mengikuti program KB. Jenis penelitian ini adalah survey analitik dengan pendekatan cross sectional. Penelitian ini dilakukan pada Januari-November 2019dengan populasi sejumlah 1359 orang, sampel 93 orang pengambilan sampel dengan teknik sampel random sampling. Analisis data multivariat menggunakan uji binary logistic regression. Hasil penelitian diperoleh bahwa ada hubungan faktor, sosial, dan dukungan suami (p value &lt; 0.05) dengan pengambilan keputusan PUS dalam mengikuti program KB. Faktor dukungan suami adalah variabel yang paling dominan berpengaruh terhadap keikutsertaan PUS mengikuti program KB dengan nilai Exp(B) 7,232 (CI : 95% 2,380-21,978). Kesimpulan penelitian ini adalah faktor yang paling dominan yaitu faktor dukungan suami berpengaruh terhadap keikutsertaan PUS mengikuti program KB. Diharapkan kepada tenaga kesehatan di Kelurahan Sijambi dapat meningkatkan kualitas pelayanan terkhusus pelayanan promosi kesehatan/penyuluhan program KB di &nbsp;pemerintah yang melalui lintas program, lintas sektoral dan medianya

    PENERAPAN MODEL PEMBELAJARAN KOOPERATIF TIPE TAI BERBANTUAN BUKU SAKU PADA MATERI REDOKS UNTUK MENINGKATKAN KEMANDIRIAN BELAJAR DAN PRESTASI BELAJAR SISWA KELAS X MIA 5 SMA NEGERI 2 BOYOLALI

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    Lasni Julita Sitanggang. K3313038. PENERAPAN MODEL PEMBELAJARAN KOOPERATIF TIPE TAI BERBANTUAN BUKU SAKU PADA MATERI REDOKS UNTUK MENINGKATKAN KEMANDIRIAN BELAJAR DAN PRESTASI BELAJAR SISWA KELAS X MIA 5 SMA NEGERI 2 BOYOLALI. Skripsi, Surakarta: Fakultas Keguruan dan Ilmu Pendidikan, Universitas Sebelas Maret Surakarta. Oktober 2017. Penelitian ini bertujuan untuk meningkatkan kemandirian belajar dan prestasi belajar siswa kelas X MIA 5 SMA Negeri 2 Boyolali dengan menerapkan model pembelajaran kooperatif tipe Team Assisted Individualization (TAI) berbantuan buku saku pada materi pokok redoks. Penelitian ini terdiri dari dua siklus dan tiap siklus terdiri dari empat tahap, yaitu perencanaan, pelaksanaan, obsevasi, dan refleksi. Subjek penelitian adalah siswa kelas X MIA 5 SMA Negeri 2 Boyolali. Objek penelitian adalah kemandirian belajar dan prestasi belajar siswa kelas X MIA 5 SMA Negeri 2 Boyolali. Data penelitian yang diperoleh berasal dari siswa dan guru di kelas X MIA 5 SMA Negeri 2 Boyolali. Teknik pengumpulan data aspek kemandirian berupa angket, observasi, dan wawancara. Teknik pengumpulan data aspek kognitif berupa tes. Teknik pengumpulan data aspek sikap berupa angket, observasi, dan wawancara, Teknik pengumpulan data aspek keterampilan melalui observasi dan penugasan. Analisis penelitian menggunakan teknik analisis deskriptif kualitatif. Hasil penelitian menunjukkan bahwa penerapan model pembelajaran kooperatif tipe TAI berbantuan buku saku dapat meningkatkan kemandirian belajar dan prestasi belajar siswa kelas X MIA 5 SMA Negeri 2 Boyolali pada materi redoks. Persentase ketercapaian kemandirian belajar siswa pada siklus I sebesar 81,6% dan meningkat pada siklus II menjadi 89,5%. Ketercapaian prestasi belajar siswa pada aspek sikap sebesar 89,5%. Ketercapaian aspek kognitif siswa pada siklus I sebesar 55,3% dan meningkat pada siklus II menjadi 73,7%. Ketercapaian aspek keterampilan siswa pada siklus I sebesar 100%. Kata kunci : Penelitian Tindakan Kelas, Team Assisted Individualization (TAI), Kemandirian Belajar, dan Prestasi Belaja

    Analisis USAha Budidaya Ikan Nila Pada CV. Tiga Mas Di Desa Talawaan Kecamatan Talawaan Kabupaten Minahasa Utara

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    Penelitian ini bertujuan untuk mengetahui kelayakan USAha budidaya ikan nila (oreochormis niloticus ) Pada CV. Tiga Mas Di Desa Talawaan Kecamatan Talawaan Kabupaten Minahasa Utara berdasarkan analisis kelayakan USAha untuk menentukan Operating Profit (OP), Net Profit (p ), Profit Rate (PR), Benefit Cost Ratio (BCR), Rentabilitas, Break Even Point (BEP), Payback Period (PP), Net Present Value (NPV), Internal Rate of Return (IRR), dan Sensitivitas. Hasil analisis USAha budidaya ikan nila pada CV. Tiga Mas layak untuk dijalankan karena nilai OP mencapai Rp 350.064.000 ; NP sebesar Rp.108.826.500 ; PR mencapai 25,62% ; Nilai BCR 1,26%; nilai rentabilitas 37,92%; BEP atau titik impas penjualan Rp.365.511.364 dan BEP satuan 17.405 kg, dengan tingkat pengembalian investasi selama 2 tahun 9 bulan 4 hari. Hasil analisis diperoleh NPV 579.128.084,63, IRR 27,19% dan sensitivitas penurunan harga jual 19,01%, penurunan produksi 19,01% serta kenaikan variable cost 55,85%. Berdasarkan perhitungan tersebut makas USAha budidaya ikan nila pada CV. Tiga Mas layak untuk dijalankan
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