ANALISIS PERSEPSI MAHASISWA DAN DOSEN AKUNTANSI TERHADAP PROFESI AKUNTAN FORENSIK (STUDI PADA MAHASISWA DAN DOSEN JURUSAN AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS SYIAH KUALA)

ABSTRACTThis research aims to analyze about the difference of perception of accounting lecturers and accounting students towards the profession of forensic accountants. This research was conducted by using a questionnaire filled out by accounting lecturers and students at the Faculty of Economics and Business in Syiah Kuala University. Sampling technique in this study is simple random sampling. The samples of this research were 37 accounting lecturers and 57 accounting students. Data analyses that were used in this research were descriptive test and t-test. The data were analyzed using SPSS version 25.The result of this study shows that 9 hypotheses of this research are accepted and 3 hypotheses are rejected. It shows relatively that there were significantly different perceptions between accounting lecturers and students about the profession of forensic accountants.Keywords: Perceptions of Accounting Lecturer and Student, Forensic Accountants.ABSTRAKPenelitian ini bertujuan untuk menganalisis mengenai perbedaan persepsi dosen dan mahasiswa akuntansi terhadap profesi akuntan forensik. Penelitian ini dilakukan menggunakan melalui pengisisan kuesioner oleh dosen dan mahasiswa akuntansi. Populasi pada penelitian ini adalah dosen dan mahasiswa akuntansi di Fakultas Ekonomi dan Bisnis Universitas Syiah Kuala. Teknik pengambilan sampel pada penelitian ini adalah simple random sampling. Sampel pada penelitian ini adalah dosen akuntansi sebanyak 37 orang dan mahasiswa akuntansi sebanyak 57 orang. Analisis data yang digunakan adalah uji deskriptif dan uji t. Pengolahan data meggunakan alat bantu SPSS versi 25.Hasil penelitian ini menunjukan bahwa 9 hipotesis penelitian diterima dan 3 hipotesis penelitian ditolak. Hal ini menunjukan secara keseluruhan terdapat perbedaan persepsi yang signifikan antara dosen dan mahasiswa akuntansi mengenai profesi akuntan forensik. Kata kunci: persepsi Dosen Dan Mahasiswa Akuntansi, Akuntan Forensik

HUBUNGAN PERILAKU PEMBERANTASAN SARANG NYAMUK TERHADAP KEJADIAN DEMAM BERDARAH DENGUE DI KECAMATAN JAYA BARU BANDA ACEH

Demam berdarah dengue (DBD) merupakan permasalahan kesehatan masyarakat terpenting bersifat endemik di daerah tropis dan subtropis yang mana kejadian DBD terjadi sepanjang tahun dan meningkat pada musim penghujan. Peningkatan kejadian DBD dipengaruhi oleh berbagai faktor salah satunya ialah perilaku pemberantasan sarang nyamuk (PSN) yang dikenal dengan 3M plus. Pada rentang bulan Januari hingga Maret tahun 2017 terjadi kejadian luar biasa (KLB) di Kota Banda Aceh yang mana Kecamatan Jaya Baru merupakan salah satu kecamatan dengan kejadian DBD terbanyak. Penelitian ini bertujuan untuk mengetahui hubungan perilaku PSN dengan kejadian DBD di Kecamatan Jaya Baru Banda Aceh. Metode penelitian ini adalah cross sectional. Pengambilan sampel dilakukan secara proportional random sampling terhadap 100 responden. Hasil penelitian ini menunjukkan kejadian DBD di Kecamatan Jaya Baru Banda Aceh adalah 34% serta perilaku PSN dikategorikan baik sebesar 51%. Proporsi tidak memiliki riwayat DBD pada kelompok perilaku PSN baik sebanyak 86,3% sementara proporsi riwayat DBD pada kelompok perilaku PSN buruk sebanyak 55,1%. Hasil analisis statistik chi-square menunjukkan terdapat hubungan signifikan antara perilaku PSN dengan kejadian DBD (RP 4,015; p 0,000; IK 95% 1,929-8,356). Penelitian ini menyimpulkan bahwa terdapat hubungan antara perilaku PSN dengan kejadian DBD di Kecamatan Jaya Baru Banda Aceh.Kata kunci: deman berdarah dengue, kejadian DBD, perilaku pemberantasan sarang nyamu

ANALISIS EFEKTIVITAS, EFISIENSI DAN EKONOMI DALAM MENILAI KINERJA KEUANGAN PEMERINTAH KABUPATEN SUMBAWA

Penelitian ini bertujuan untuk mengetahui kinerja kuangan pemerintah Kabupaten Sumbawa dengan pendekatan Value For Money, yaitu ekonomis, efisiensi dan efektivitas. Penelitian ini merupakan penelitian kuantitatif deskriptif dengan teknik pengumpulan data yang dilakukan dengan cara dokumentasi berupa data laporan realisasi anggaran pendapatan dan belanja daerah dari tahun 2015-2019. Hasil penelitian menunjukkan untuk tingkat ekonomi selama 5 tahun terkahir mengalami penurunan, tetapi dengan perununan yang terjadi kinerja keuangan tetap memenuhi kriteria ekonomis. Untuk tingkat efisiensi selama 5 tahun terakhir mengalami kenaikan dan penurunan, serta rasio berada di atas 100% sehingga kinerja keuangan dikatakan tidak efisien. Untuk tingkat Efektivitas selama 4 tahun terakhir mengalami penurunan dan hanya tahun 2016 yang mengalami kenaikan. Rasio efektivitas sudah termasuk dalam kategori cukup efektif dimana pemerintah mampu merealisasikan anggaran pendapatan mendekati target yang telah ditetapkan. Pemerintah diharapkan untuk lebih meningkatkan pendapatan melalui pendapatan asli daerah dan sumber daya secara maksimal

Penerapan Pernyataan Standar Akuntansi Keuangan (PSAK) N0. 23 Tentang Pengakuan dan Pengukuran Pendapatan pada PT. Pembangunan Perumahan (Persero) Cabang I Medan

Pendapatan umumnya timbul dari kegiatan perusahaan dan sumber pendapatan lainnya. Untuk menentukan suatu kebijaksanaan yang berkaitan dengan masalah pengakuan pendapatan yang sesuai dengan prinsip akuntansi yang berlaku umum adalah sangat penting dan harus dilaksanakan. Biasanya pendapatan dikailkan dengan prosedur akuntansi tertentu, jenis nilai tertentu. kaidah-kaidah nilai yang implisit atau yang diasumsikan untuk menetapkan kapan suatu pendapatan harus dilaporkan. Konsep pendapatan selalu menjadi pusat perbatian yang terpenting dari para ekonom. Perlu diketahui bahwa salah satu sumber yang utama dari pendapatan adalah penjualan. Umumnya pendapatan dinyatakan dengan satuan uang yang diperoleh perubahan tingkat harga. PT. Pembangunan Perumahan (Persero) Cabang I Medan yang berkedudukan di Jakarta merupakan salah satu perusahaan BUMN yang bergerak di bidang konstruksi. Salah saru cabangnya berada di kota Medan, yang beralamat dijalan Setia Budi No.46 pasar II Tanjung Sari Medan dan mengerjakan proyek-proyek di Sumatera Utara dan Aceh. Sebagai perusahaan yang bergerak dibidang kontruksi, distributor semen tiga roda, pendapatannya berasal dari hasil penjualan produk jadi yang terdiri dari tiang pancang, tiang beton, bantalan jalan rel, komponen jembatan dan dermaga, sheetpile dan kompooen pracetak lainnya

PENGARUH PEMBERIAN ANALGESIK KOMBINASI PARASETAMOL DAN TRAMADOL TERHADAP KADAR SERUM GLUTAMAT PIRUVAT TRANSAMINASE TIKUS WISTAR

Latar Belakang : Kombinasi parasetamol dan tramadol merupakan analgesik kombinasi yang ideal dan efektif dalam menangani nyeri derajat sedang sampai berat. Keduanya bekerja pada mekanisme berbeda dalam penangan nyeri. Dibalik keunggulan tersebut, obat ini juga memiliki potensi efek samping pada tubuh dalam pemakaiannya, salah satunya terhadap hati. Tujuan : Mengetahui pengaruh pemberian analgesik kombinasi parasetamol dan tramadol terhadap kadar SGPT tikus wistar. Metode : Penelitian ini merupakan penelitian eksperimental dengan desain Post Test Only Control Group Design. Sampel adalah 20 ekor tikus wistar dengan kriteria tertentu, dibagi secara acak menjadi 4 kelompok yaitu kelompok kontrol, kelompok pemberian parasetamol 9 mg, kelompok pemberian tramadol 0,9 mg, dan kelompok pemberian kombinasi parasetamol 9 mg dan tramadol 0,9 mg. pemberian dilakukan secara oral dengan sonde lambung sebanyak 3 kali sehari selama 14 hari. Hari ke-15, dilakukan pengambilan darah melalui pembuluh darah retroorbita untuk diukur kadar SGPT. Uji statistik menggunakan uji ANOVA dan Post-Hoc. Hasil : Hasil penelitian diperoleh dari uji statistik dimana tidak didapatkan perbedaan kadar SGPT yang bermakna pada tikus wistar yang mendapat pemberian parasetamol dibandingkan kelompok kontrol (p = 0,651), kelompok pemberian tramadol dibandingkan kelompok kontrol (p = 0,283), kelompok yang mendapat pemberian kombinasi parasetamol dan tramadol dibandingkan kelompok kontrol (p = 0,804), kelompok pemberian parasetamol dibandingkan kelompok pemberian tramadol (p = 0,124), kelompok pemberian parasetamol dibandingkan kelompok pemberian kombinasi parasetamol dan tramadol (p = 0,798), kelompok pemberian tramadol dibandingkan kelompok pemberian kombinasi parasetamol dan tramadol (p = 0,192). Simpulan : Tidak terdapat perbedaan kadar SGPT yang bermakna antara pemberian kombinasi parasetamol dan tramadol dibandingkan dengan kelompok kontrol. Kata kunci : Parasetamol, tramadol, SGPT, nyer

Karakteristik Pasang Surut Air Laut di Peairan Belawan Menggunakan Metode Admiralty

The purpose of this study is to understand the tidal characteristics using the Admiralty method, namely to determine the tidal harmonic constants and types of tides based on the forrmzahl value in Belawan waters. This research was conducted from March 1 to 29, 2022. The information was obtained from the Meteorology, Climatology and Geophysics Agency (BMKG) at the Belawan Maritime Station in Medan. Information analysis using the Admiralty method. The results showed that the value of the harmonic constant was 28.745. The results of these calculations belong to the category of single daily tidal type. While the evaluation of the height of the water level, the average water level at the time of the full moon (MHWL) is 77.2 cm, the average (MLWL) is 44.2 cm. From the results of this study, it can be determined that Belawan waters have a single daily tidal type.

ANALISIS PENGGUNAAN BAHASA SISWA SMA EDU GLOBAL SCHOOL MEDAN DI MEDIA SOSIAL

A language is a communication tool used in everyday life, including in social media, without using language, communication will not work properly. The use of language in social media is interesting because it can be observed as related to sentence structure which refers to syntax, morphology, semantics, phonology, and pragmatics. Therefore, the purpose of this research is to find out students' use of language on social media in terms of grammar and language variations. The research conducted is a descriptive analysis that will provide an overview of the phenomena studied with a qualitative approach based on observations of students' use of language on social media. The sample used in this study were 4 students of class X SMA Edu Global School who have accounts on Instagram and WhatsApp social media. The selection of this sample was done randomly. The instruments used were observation sheets for grammatical errors and observation sheets for language variations. The data collected was then analyzed descriptively to show an overview of students' use of grammar and language variations in social media. The results of observations on students' use of language on social media, it can be concluded that there are errors in the use of student grammar on social media, for example, errors in writing words and phrases, errors in the use of punctuation marks such as periods, errors in the concept of repeating words, rarely or never using capitalize the initial letters and use abbreviations for a word or errors in writing/typing. In addition, there are three language variations used by students on social media, namely: language variations between Indonesian and English, local languages, and slang; the use of non-formal language caused by using word abbreviations; and language variations caused by using forms of expression/onomatopoeia.Language is a communication tool used in everyday life, including in social media, without using language, communication will not work properly. The use of language in social media is interesting because it can be observed as related to sentence structure which refers to syntax, morphology, semantics, phonology and pragmatics. Therefore, the purpose of this research is to find out students' use of language on social media in terms of grammar and language variations. The research conducted is a descriptive analysis which will provide an overview of the phenomena studied with a qualitative approach based on observations of students' use of language on social media. The sample used in this study were 4 students of class X SMA Edu Global School who have accounts on Instagram and WhatsApp social media. The selection of this sample was done randomly. The instruments used were observation sheets for grammatical errors and observation sheets for language variations. The data collected was then analyzed descriptively to show an overview of students' use of grammar and language variations in social media. The results of observations on students' use of language on social media, it can be concluded that there are errors in the use of student grammar on social media, for example errors in writing words and phrases, errors in the use of punctuation marks such as periods, errors in the concept of repeating words, rarely or never using capitalize the initial letters and use abbreviations for a word or errors in writing/typing. In addition, there are three language variations used by students on social media, namely: language variations between Indonesian and English, local languages, and slang; the use of non-formal language caused by using word abbreviations; and language variations caused by using forms of expression/onomatopoeia

Budgeting and Financing of Higher Education

The increase in people's interest in continuing their studies at universities is now starting to improve. Higher Education statistical data for 2020 shows only a 0.01 percent decrease from the previous year. However, the quality of publications and funding as well as postal funding for each Indonesian tertiary institution is still far from expectations. Therefore, it is necessary to have harmony and collaboration between various parties in improving these weaknesses, both the government sector, educators (lecturers) and the beneficiaries of education itself. The method used in finding the results of this research is literature study with descriptive analysis techniques. Some of the findings discussed in this study, in relation to increasing the effectiveness and efficiency of higher education budgeting and financing, include; 1) Administrative, is an analytical study that is very important so that financial managers consisting of planning, organizing, directing and evaluating, can become a barometer, reliability and financial accountability in terms of effective and efficient administration. 2) The budget structure is also the focus of analysis for policy makers at the tertiary level, in order to make it easier to prepare the budget by grouping job descriptions in budgeting into the easiest offer, namely making enstra (strategic plans). 3) The budgeting process, in this case, the leadership's ability to manage complexes by understanding the needs of the departments (prodi) and other sub-sections. Hence providing fair opportunities for subordinates. Participation in the drafting process in all sectors (sub-sections) in tertiary institutions. 4) Education, government and community relations. An analysis of the collaboration of the three sectors is a necessity, so that inputs, outputs and outcomes can be realized by understanding and implementing educational, cultural and institutional relations

Prevention Of Narcotics Abuse By The Batang Kuis Police In Deli Serdang Regency

The circulation and abuse of drugs in society must be prevented and tackled. This prevention effort must be carried out in accordance with the issuance of the Drug Law so that this drug problem does not continue to grow in society as a bad epidemic for the development of the country. The research methods used are normative and empirical juridical research. The nature of the research used in this study is descriptive analysis.Sources of data used in this study are primary and secondary data. The obstacles faced by the Batangkuis Police Drug Unit are 2, namely non-penal policy barriers and penal policy barriers. Based on the results of the study, the conclusion in this study is the legal regulation of narcotics based on Law No. 35 of 2009 on narcotics prioritizes rehabilitation of drug addicts and users, but very high criminal sanctions against narcotics dealers and precursors. The spirit and purpose of the promulgation of the Narcotics Act is to prevent and eradicate illicit trafficking of narcotics in Indonesia. The obstacles faced by the Batang Kuis Police Drug Unit there are two namely non-penal policy barriers and penal policy barriers.Preventive barriers related to raids carried out at night entertainment venues in Batang Kuis, often hampered by the problem of leaking information about entertainment venues to be conducted raids. The penal policy barriers faced by the Batangkuis Police Drug Unit, consists of two barriers, namely internal and external barriers

Human-Robot Interaction Based GUI

Nowadays, technological developments interactions in general, couldn't be separated from the rapid development of computer technology and human interaction. So that, supporting the user to be able to develop various models of interactions, especially the interactions between humans and robots. This study proposes a model of design and manufacture of human and robot interaction, in the form of a visual display on a computer controlling the robot motion. Object interaction in this study is using 4WD Smart Car Robot. Some of the tools used to build a robot control system at the time of interaction, including Netbeans IDE, based on JAVA and Arduino. The control algorithm is applied to build an optimal control system to model an interaction between humans and robots. Model of human interaction and robot is fully carried by the user in control of robot motion. The proposed interaction model can be implemented in real terms, in designing and making a model of human interaction and robot.