Karakteristik Personal Auditor Sebagai Anteseden Perilaku Disfungsional Auditor Dan Pengaruhnya Terhadap Kualitas Hasil Audit

The aim of this research to examine: 1) do the auditor personal character include of locus of control, turnover intention, and self rate performance influence the dysfunctional behavior, and 2) do the dysfunctional behavior influence the audit quality.The sampling method of this research is purpossive sampling so that 281 auditors were choose and 86 datas can be used to analyze. Through quetionnare that measured by likert scale, this research use Path Analysis to examine all of that variables. The result of this research showed that all of the independent variables influence the dysfunctional behavior so that increasing of locus of control, turnover intention, and self rate employee performance can make dysfunctional behavior increase. On the contrary, decreasing of locus of control, turnover intention, and self rate employee performance can make dysfunctional behavior decrease too

Aplikasi Berorientasi Objek untuk Perhitungan Bagian Waris Berdasarkan Hukum Islam

– Pembagian harta waris dalam keluarga merupakan hal yang krusial yang dapat memicu pertikaian yang menimbulkan keretakan hubungan dalam keluarga. Penyebabnya adalah kurangnya pemahaman ahli waris/ pihak-pihak yang terkait mengenai ilmu faraidh (Ilmu Waris). Teknologi informasi yang berkembang pesat idealnya mampu memberikan kontribusi kepada masyarakat Muslim untuk memudahkan dalam menghitung pembagian waris. Dalam penelitian ini, dibuat Perancangan Software aplikasi berorientasi objek untuk perhitungan bagian waris berdasarkan hukum waris Islam. Di dalam pemrograman berorientasi objek terdapat beberapa fitur berikut: Enkapsulasi (Encapsulation); Abstraksi (Abstraction); Pewarisan (Inheritance); dan Polimorfisme (Polymorphism). Tampilan aplikasi terdiri dari Menu Utama yang berisi seluruh ahli waris digunakan untuk memasukkan kelompok ahli waris, pilihan hukum waris berdasarkan Hukum kompilasi Islam RI dan Mazhab Syaf'i dan Hasil Hitung berupa tampil tabel dan cetak pdf. Abstract – The division an inheritance in the family is crucial, and has a potential to trigger conflicts in the family. The cause is a lack of understanding of the heir / related parties regarding the science of faraidh (the science of inheritance). Rapid development of information technology, ideally should be able to contribute to the Muslim community in calculating the division of inheritance. In this study, we designed an object-oriented application software to calculate inheritance based on the Islamic law. In the object-oriented programming are the following features: Encapsulation (Encapsulation); Abstraction, inheritance and polymorphism. Display application consists of a Main Menu that contains all the heirs, the choice of inheritance law based on compilation of Islamic Law in the Republic of Indonesia, and the mazhab (school) of Syaf'i result of the calculation which appear in the form of tables and print out pdf. Keyword – inheritance law, software, inheritance, object-oriented programming, count

English Material: Need Analysis On Secretary Students

This study is aimed to analyze the secretary students' need through english material and describe kinds of English material for the secretary students. This study was descriptive analytic. The data were obtained from distributing questionnaire to the secretary students and conducting interview to the secretary students, collaborator, chief of study program of secretary and stakeholder. The data were identified in three aspects, present situation, target situation and learning situation. The data are analyzed through descriptive statistic. The results of the study are the students need on specific materials which are more relevant with their field, and more applicable in workplace

Global economic burden of unmet surgical need for appendicitis

Background There is a substantial gap in provision of adequate surgical care in many low- and middle-income countries. This study aimed to identify the economic burden of unmet surgical need for the common condition of appendicitis. Methods Data on the incidence of appendicitis from 170 countries and two different approaches were used to estimate numbers of patients who do not receive surgery: as a fixed proportion of the total unmet surgical need per country (approach 1); and based on country income status (approach 2). Indirect costs with current levels of access and local quality, and those if quality were at the standards of high-income countries, were estimated. A human capital approach was applied, focusing on the economic burden resulting from premature death and absenteeism. Results Excess mortality was 4185 per 100 000 cases of appendicitis using approach 1 and 3448 per 100 000 using approach 2. The economic burden of continuing current levels of access and local quality was US $92 492 million using approach 1 and$73 141 million using approach 2. The economic burden of not providing surgical care to the standards of high-income countries was $95 004 million using approach 1 and$75 666 million using approach 2. The largest share of these costs resulted from premature death (97.7 per cent) and lack of access (97.0 per cent) in contrast to lack of quality. Conclusion For a comparatively non-complex emergency condition such as appendicitis, increasing access to care should be prioritized. Although improving quality of care should not be neglected, increasing provision of care at current standards could reduce societal costs substantially

Global economic burden of unmet surgical need for appendicitis

Background There is a substantial gap in provision of adequate surgical care in many low- and middle-income countries. This study aimed to identify the economic burden of unmet surgical need for the common condition of appendicitis. Methods Data on the incidence of appendicitis from 170 countries and two different approaches were used to estimate numbers of patients who do not receive surgery: as a fixed proportion of the total unmet surgical need per country (approach 1); and based on country income status (approach 2). Indirect costs with current levels of access and local quality, and those if quality were at the standards of high-income countries, were estimated. A human capital approach was applied, focusing on the economic burden resulting from premature death and absenteeism. Results Excess mortality was 4185 per 100 000 cases of appendicitis using approach 1 and 3448 per 100 000 using approach 2. The economic burden of continuing current levels of access and local quality was US $92 492 million using approach 1 and$73 141 million using approach 2. The economic burden of not providing surgical care to the standards of high-income countries was $95 004 million using approach 1 and$75 666 million using approach 2. The largest share of these costs resulted from premature death (97.7 per cent) and lack of access (97.0 per cent) in contrast to lack of quality. Conclusion For a comparatively non-complex emergency condition such as appendicitis, increasing access to care should be prioritized. Although improving quality of care should not be neglected, increasing provision of care at current standards could reduce societal costs substantially