Pengaruh Pengetahuan Audit, Independensi dan Pengalaman Auditor terhadap Kualitas Hasil Audit Investigasi pada Auditor Inspektorat Jenderal Kementrian Keuangan

: In order to guarantee the quality of audit results, has been set Auditing Standards. This research aims to determine the influence of audit knowledge, independence and auditor\u27s experience to quality of audit investigation. In this research, independent variables are audit knowledge, independence, and auditor\u27s experience and the dependent variable is quality of audit investigation. The method used is a technique of analysis by method of Ordinary Least Squares with mutiple linier regression. This research uses primary data by using a questionnaire to collect auditor\u27s perception of the variables tested. The samples taken are 130 auditors in Inspectorate General of the Ministry of Finance. The results of this study explains that: (1) Three independent variables have a significant influence on the dependent variable simultaneously; (2) There is a significant influence on variables of audit knowledge toward quality of audit investigation partially; (3) There is a significant influence on variables of auditor\u27s independence toward quality of audit investigation partially; (4) There is a significant influence on variables of auditor\u27s experience toward quality of audit investigation partially

Ovarian Dynamic in Ongole Grade Cattle After GnRH Injection in Ovsynch Protocol Based on Progesterone Device

PO cattle have weaknesses to show clear estrus signs which cause difficulty in artificial insemination implementation. The present study was designed to obtain ovarian dynamic as effect of GnRH injection in ovsynch protocol based on progesterone intravaginal device. Heifers (18) and cows (n= 12) were allocated to one of three groups. Cuemate-PGF2α (CP) group inserted with a Cuemate on day 0-7 and injected with prostaglandin on day 7. Cuemate-PGF2α-GnRH (CPG) group was treated as CP group with the addition of GnRH injection on day 9. GnRH-Cuemate-PGF2α-GnRH (GCPG) group was treated as CPG group with addition of GnRH injection on day 0. Ultrasonography was performed on days 0-3, day 7 until ovulation and 7 days after ovulation. Percentage of ovulation synchronization increased significantly (P<0.01) between CP, CPG, and GCPG, respectively, both in heifers (16%, 50%, and 85%, respectively) and cows (0%, 60%, and 100%, respectively), on day 11. Preovulatory follicle diameters between CP, CPG, and GCPG treatments were not different significantly both in heifers (11.9±0.5, 11.9±0.5, and 12.1±0.6 mm, respectively) and cows (11.7±0.4, 11.8±0.7, and 11.1±0.6 mm, respectively). This study concluded that GCPG protocol increased the synchrony of ovulation rate both in cows and heifers, without affecting the follicle preovulatory and CL diameters

Pengaruh Sistem Komputerisasi terhadap Kinerja Karyawan Front Office Department di Planet Holiday Hotel & Residence Batam

The development of technology has affected the service business to be able to compete in improving the quality service to the guest. The computerized system has been proven to help companies to launch operational work of its employees. This study aims to determine the significant effect of computerized system on the performance of front office department employees at Planet Holiday Hotel & Residence Batam, and to know the responses of front office department employees who use computerized system. The research method used in this research is quantitative descriptive approach. The data obtained from the results of questionnaires given to respondents and interview as many as 17 people with a census sampling technique which is front office department employees. The hotel uses a computerized system to help running smooth the operational work of its employees in serving guests due to the development and use of technology that is evenly to increase the competition with other hotels as well. From the results of the processed questionnaires, observations, and interviews it can be seen that there is a significant influence between computerized system on the performance of front office department employees at Planet Holiday Hotel & Residence Batam, with the influence of variables of 69.3%. As well as employee responses using computerized systems, prove that the system used is very helpful in completing the work so as to produce good performance

Pengembangan model pembelajaran pendidikan agama islam (PAI) berbasis multikultural dalam meningkatkan sikap toleransi dan kerukunan beragama

This study aims to determine the effectiveness, impact model application PAI-based multicultural towards tolerance and religious harmony students as well as the feasibility model of PAI-based multicultural, seen from the aspect of implementation support (teachers), the substantive content (material) and the flexibility of the design structure, alignment with the carrying capacity of the facility (tools and materials); and the potential support of stakeholders. Research using methods of research and development (RD), which is the research methods used to produce a specific product and test its effectiveness. Tests conducted experiments with the experimental design pretest-posttest control group design. The subjects were students of class VIII SMP Negeri 45 Surabaya, which has four parallel classes. Determining the group performed at random. The statistical analysis used in this study is a t-test with SPSS. The results showed that the development of PAI-based multicultural learning model proved effective in increasing tolerance and religious harmony students. Statistical data analysis showed that the average increase of 2,190, or 68.65%, while using the traditional model of the increase was recorded only 1,000 or 31.34%. PAI-based learning model multicultural positive impact in improving tolerance and religious harmony students, either during the pre-test average value of the numbers 1:24, increasing the posttest be 3:43. Based on the validation or a product review learning model PAI-based multicultural conducted by experts and stakeholders indicate that this model has a level of feasibility is high both from the aspect of implementation support (teachers), the substantive content (material) and the flexibility of the design structure, alignment with the carrying capacity facilities (equipment and materials); and the potential support of stakeholders

Uji Kemampuan Bakteri Azotobacter S8 dan Bacillus Subtilis untuk Menyisihkan Trivalent Chromium (Cr3+) pada Limbah Cair

Penggunaan kromium dalam berbagai industri telah menyebabkan pencemaran pada lingkungan. Limbah kromium yang sering ditemukan pada badan air dalam bentuk Cr3+ dan Cr6+. Bakteri diketahui mampu menyisihkan logam berat kromium sehingga dapat digunakan sebagai agen bioremediasi. Azotobacter S8 dan Bacillus subtilis merupakan bakteri yang mampu menyisihkan logam berat kromium. Tujuan dari penelitian ini adalah untuk menentukan komposisi optimum dan persentase penyisihan logam berat kromium oleh bakteri Azotobacter S8 dan Bacillus subtilis baik secara tunggal ataupun konsortium. Hasil penelitian ini menunjukkan bahwa persentase penyisihan tertinggi dilakukan oleh bakteri tunggal Azotobacter S8 yaitu 10,53% pada konsentrasi 50 mg/L dengan waktu 4 jam dan pH 8,35 serta jumlah koloni akhir yang terukur adalah 4 x 109 CFU/ml

Peranan Jamur Mikoriza Arbuskular terhadap Perkembangan Penyakit Daun Keriting Kuning Cabai

Pepper yellow leaf curl disease caused by Begomovirus is a very important disease in chili plantation. The use of pesticides to control this disease has not yielded satisfactory results, so this study aimed to use arbuscular mycorrhiza fungus (AMF), to control curly leaf yellow disease of chili peppers. Pepper seeds were inoculated with AMF, i.e., T0 = seeds without AMF inoculation, T1 = seedlings inoculated with AMF at nursery, T2 = seedlings inoculated with AMF at transplanting, and T3 = seedlings inoculated with AMF at nursery and transplanting. Parameters observed every week were disease intensity and infection rate of yellow leaf curl disease. Results indicated that inoculation of AMF could delay Begomovirus infections and symptoms emergence of pepper yellow leaf curl disease. INTISARIPenyakit daun keriting kuning cabai disebabkan Begomovirus merupakan salah satu penyakit penting pada pertanaman cabai. Upaya pengendalian dengan menggunakan pestisida belum memberikan hasil yang memuaskan, sehingga penelitian ini bertujuan untuk memanfaatkan Jamur Mikoriza Arbuskular (JMA) dalam mengendalikan penyakit daun keriting kuning pada cabai. Penelitian dilaksanakan dengan menginokulasi bibit cabai menggunakan JMA dengan perlakuan T0= bibit tanpa inokulasi JMA, T1= bibit diinokulasi pada saat pembibitan, T2= bibit diinokulasi pada saat pindah tanam ke lahan pertanaman cabai, dan T3= bibit diinokulasi pada saat pembibitan dan pada saat pindah tanam ke lahan pertanaman cabai. Pengamatan dilakukan setiap satu minggu sekali dengan parameter pengamatan meliputi intensitas penyakit dan laju infeksi penyakit daun keriting kuning. Hasil penelitian menunjukkan kemunculan gejala penyakit daun keriting kuning cabai pada bibit yang diinokulasi dengan JMA lebih lambat dibandingkan bibit yang tidak diinokulasi dengan JMA

Penentuan Menu Makanan Dalam Pemenuhan Kebutuhan Kalori Buruh Pabrik Dengan Analisis Detak Jantung

Many companies often pay less attention to the health of their employees during the work, it can seen from the number of employees exposed to the risk of diseases or health problems in retirement due to the imbalance between the needs of body and energy consumption that can lead to decreased productivity, especially labor-intensive companies one of them on the CV. X. The purpose of this study is to calculate the number of calories needed healthy body for employees of transport workers to regulate the pattern of food intake of the right transport workers so that caloric needs can be met. Data is collected by interview, observation and documentation study. The results showed that the work performed by transport workers was 1.5 hours including heavy work, 5 hours of moderate work and 1.5 hours of rest with an average caloric needs of 1253,601 cal / 8 hours of work, the body will experience a lack of calories when they work more or less about 6.5% (106,8576 cal / 8jam) of food they have eaten daily, then improved the food menu with an average of 1284,013 cal / 8 hours, an increase of 9.63% with the ratio of work productivity from before the improvement of 73.99% to 74.81%, resulting in an increase of 0.81%, implying on the convenience of laborer

Penentuan Menu Makanan Dalam Pemenuhan Kebutuhan Kalori Buruh Pabrik Dengan Analisis Detak Jantung

Many companies often pay less attention to the health of their employees during the work, it can seen from the number of employees exposed to the risk of diseases or health problems in retirement due to the imbalance between the needs of body and energy consumption that can lead to decreased productivity, especially labor-intensive companies one of them on the CV. X. The purpose of this study is to calculate the number of calories needed healthy body for employees of transport workers to regulate the pattern of food intake of the right transport workers so that caloric needs can be met. Data is collected by interview, observation and documentation study. The results showed that the work performed by transport workers was 1.5 hours including heavy work, 5 hours of moderate work and 1.5 hours of rest with an average caloric needs of 1253,601 cal / 8 hours of work, the body will experience a lack of calories when they work more or less about 6.5% (106,8576 cal / 8jam) of food they have eaten daily, then improved the food menu with an average of 1284,013 cal / 8 hours, an increase of 9.63% with the ratio of work productivity from before the improvement of 73.99% to 74.81%, resulting in an increase of 0.81%, implying on the convenience of laborer

PENENTUAN MENU MAKANAN DALAM PEMENUHAN KEBUTUHAN KALORI BURUH PABRIK DENGAN ANALISIS DETAK JANTUNG

Sarana pendukung dan fasilitas yang diberikan perusahaan ternyata belum cukup menjamin karyawan sehat dan selamat dalam bekerja. Hal ini terlihat dari banyaknya karyawan terkena resiko gangguan kesehatan akibat ketidakseimbangan antara kebutuhan konsumsi tubuh dan energi yang menyebabkan penurunan produktivitas kerja. Jumlah kalori merupakan pendukung energi bagi karyawan yang dapat diukur melalui detak jantung buruh angkut pada saat beraktivitas, pengkonversian detak jantung ke dalam kebutuhan kalori, penentuan kandungan kalori pada makanan buruh angkut, dan penyusunan menu usulan dengan kandungan kalori sesuai kebutuhan. Tujuan dari penelitian adalah menghitung jumlah kalori yang dibutuhkan karyawan buruh angkut untuk mengatur pola asupan makanan yang tepat agar keperluan kalori dapat dipenuhi. Pengamatan secara langsung dilakukan terhadap objek pada saat melakukan sejumlah kegiatan dalam perusahaan maupun di lapangan. Hasil penelitian menunjukkan pekerjaan yang dilakukan buruh angkut adalah 1,5 jam pekerjaan berat, 5 jam pekerjaan sedang dan 1,5 jam istirahat dengan kebutuhan kalori rata-rata 1253.601 kal/8jam kerja. Tubuh akan mengalami kekurangan kalori pada saat mereka bekerja kurang lebih sekitar 6,5% dari makanan yang telah mereka makan setiap harinya. Untuk itu dilakukan perbaikan menu makanan dengan rata-rata sebesar 1284,013 kal/8jam. Hasil perbaikan mampu meningkatkan produktivitas kerja karyawan yaitu dari 73,99% menjadi 74,81%

Pengembangan model pembelajaran pendidikan agama islam (PAI) berbasis multikultural dalam meningkatkan sikap toleransi dan kerukunan beragama

This study aims to determine the effectiveness, impact model application PAI-based multicultural towards tolerance and religious harmony students as well as the feasibility model of PAI-based multicultural, seen from the aspect of implementation support (teachers), the substantive content (material) and the flexibility of the design structure, alignment with the carrying capacity of the facility (tools and materials); and the potential support of stakeholders. Research using methods of research and development (RD), which is the research methods used to produce a specific product and test its effectiveness. Tests conducted experiments with the experimental design pretest-posttest control group design. The subjects were students of class VIII SMP Negeri 45 Surabaya, which has four parallel classes. Determining the group performed at random. The statistical analysis used in this study is a t-test with SPSS. The results showed that the development of PAI-based multicultural learning model proved effective in increasing tolerance and religious harmony students. Statistical data analysis showed that the average increase of 2,190, or 68.65%, while using the traditional model of the increase was recorded only 1,000 or 31.34%. PAI-based learning model multicultural positive impact in improving tolerance and religious harmony students, either during the pre-test average value of the numbers 1:24, increasing the posttest be 3:43. Based on the validation or a product review learning model PAI-based multicultural conducted by experts and stakeholders indicate that this model has a level of feasibility is high both from the aspect of implementation support (teachers), the substantive content (material) and the flexibility of the design structure, alignment with the carrying capacity facilities (equipment and materials); and the potential support of stakeholders