Firefly distribution and abundance on mangrove vegetation assemblages in Sepetang estuary, Peninsular Malaysia

Pteroptyx fireflies are commonly reported to congregate in large numbers in mangroves. Not much is known about the relationships between firefly distribution and abundance with specific mangrove vegetation assemblages. We conducted a study to investigate the vegetation assemblages that structure the distribution and abundance of Pteroptyx tener in Peninsular Malaysia. The distribution and abundance of fireflies were assessed along an 8 km stretch of mangroves in Sepetang estuary using visual assessment. Statistical analysis was carried out to test the correlation between length of display section and percentage cover of P. tener colonies and the relationship between percentage cover of fireflies with different vegetation assemblages. Five distinct vegetation assemblages were identified comprising different combination of four mangrove species. It was found that shorter display sections had higher percentage cover of P. tener colonies. In addition, vegetation assemblage which consisting of mainly Sonneratia caseolaris and Nypa fruticans was the most preferred type. The results of this study point to the necessity to consider not only a single mangrove species but the entire vegetation assemblage for firefly conservation

Urgensi Financial Reporting Quality Sektor Publik Dan Privat Selama Pandemi Covid-19

Kualitas laporan keuangan yang merupakan hal terpenting tidak hanya dalam sektor privat namun juga dalam sektor publik. Paper ini bertujuan untuk mengukur kualitas sumber daya manusia, sistem pengendalian internal dan teknologi informasi, juga fungsi pengawasan yang dilakukan oleh komite audit dalam mempengaruhi financial reporting quality, yang merupakan variabel-variabel relevan dan dianggap vital selama terjadinya keterbatasan gerak akibat pandemi COVID-19. Penelitian dilakukan dengan cara mengumpulkan data dan informasi dalam berbagai pustaka seperti jurnal, buku, dan dokumen lainnya yang relevan. Hasil penelitian diperoleh bahwa terdapat pengaruh sumber daya manusia, sistem pengendalian internal dan teknologi informasi, dan peran komite audit dalam meningkatkan kualitas laporan keuangan. Artikel ini diharapkan mampu memicu bagi peneliti lain untuk meneliti lebih jauh mengenai urgensi kualitas laporan keuangan sector public dan privat selama pandemi covid-19 atau dengan menggunakan variabel lainnya