Risiko Manajemen dan Risiko Governance dengan Perencanaan Audit

The successful completion of the audit engagement is determined by the quality of the audit plan prepared by the auditor. This suggests that the lower the risk of corporate governance faced by auditors, the audit planning requires a long time and conversely, the higher the risk of corporate governance faced by auditors, the audit plan does not require a long time. Alternatively, effective corporate governance mechanisms or whether the client is not a risk to the auditor in considering when planning the audit. Low risk of earnings management, corporate governance related to audit planning. Corporate governance will be able to reduce earnings management undertaken by the company management. In addition, the system of good corporate governance can provide effective protection to shareholders and creditors

Akulturasi Budaya Bali-Tionghoa Pada Interior TITD Ling Sii Miao Tanah Kilap, Denpasar

TITD Ling Sii Miao Tanah Kilap is a unique temple in Denpasar due to the acculturation between Chinese and Balinese culture in its building design. The values of Tri Dharma along with Balinese culture that are commonly sensed by visitors are unconsciously triggered by the design of this temple. The history, art and religion that ran along together from the olden days till today cannot be separated from one another as every detail of the building design contains historical stories, art and Tri Dharma values along with Balinese culture.This research aims to study and understand every detail of the temple\u27s building design, from its architecture to its interior design, in regards to the acculturation of Chinese and Balinese culture that have taken place

Studi Karakteristik Volume Tabung Udara Dan Beban Katup Limbah Terhadap Efisiensi Pompa Hydraulic Ram

A community that live far away from electricity power source has a problem in moving water from low to a higher location. One option for solving this problem is using hydraulic ram whose energy is the pressure that resulted from water hammer of water that flows into the pump through pipes. In this paper, a study on the effects of air-tube volume and disposal valve weight to the pump efficiency will be conducted and further the optimal setting for those factors that will gain the best efficiency will be determined.. After the experiments and analysis of variance and also response surface regression, resulting that both factors, air-tube volume and disposal valve weight, influence the efficiency as well as interaction between them. The optimal setting for best efficiecy is at 1300 ml tube volume and 400 gram weight to get efficiency of 42.9209%

Potensi Clean Development Mechanism pada Pembangkit Mikrohidro 120 KW

Sebagai sumber energi, potensi Tenaga Mikro Hidro pada daerah terpencil merupakan hal yg paling realistis sebagai energy primer bagi pembangkitan tenaga listrik. Dalam perkembangannya potensi ini menjadi energy alternatif bagi daerah yg berkembang untuk diversifikasi suplai listriknya. Isu pemanasan global yang mendorong penggunaan energy terbarukan sebagai upaya mencegah lajunya kerusakan alam ditindaklanjuti pada kesepakatan global dalam Protokol Kyoto. Salah satu program dalam pengurangan emisi gas buang adalah Clean Development Mecanism (CDM). Melalui konsep ini semua aktifitas penggunaan energy dapat diukur dan dihitung potensinya kaitannya dengan emisi gas buang, dimana umumnya penggunaan energy dalam pembangkitan energy listrik di Indonesia umumnya masih tergantung tinggi dengan energy fossil.Pengukuran potensi CDM dimulai dengan pendefinisian instrument yang akan digunakan. Dalam PLTMH ini output daya adalah nilai tetap yg dipakai sebagai referensi yang akan diukur dampaknya bila dibangkitkan dengan pemanfaatan energy fossil. Ukuran ini adalah pendekatan yang menunjukkan berapa potensi emisi gas rumah kaca yang bisa dicegah bila kebutuhan daya listrik disuplai oleh pembangkit berbasis renewable energy.Menggunakan panduan penyusunan proyek CDM di Indonesia, kajian ini mengambil sampel di PLTMH Cinta Mekar kabupaten Subang ditunjukan bahwa lokasi ini layak diajukan sebagai proyek CDM skala keci. Dengan klasifikasi bidang energi dengan menggunakan potensi energi terbarukan,  PLTMH ini mampu menghasilkan energi listrik sebesar 120 KW. Potensi CDM yang terhitung adalah terjadinya  pengurangan tingkat konsumsi energi fosil sebesar 1,5 ton per hari. Disamping itu ekuivalensi penggunaan bakar fosil sebesar potensi energy listrik juga berpotensi mengurangi pencemaran lingkungan sebesar 1474,2 ton/tahun CO2

Potensi Clean Development Mechanism Pada Pembangkit Mikrohidro 120 KW

Polential of Micro Hydro Power in remote areas is the most realistic as the primary energy for electricity generation. Potential energy become a growing alternative for the region to diversify its electricity supply. The issue of global warming that encourages the use of renewable energy in an effort to prevent damage to the natural speed of following up a global agreement under the Kyoto Protocal. One program in the reduction of exhaust emissions is the Clean Development Mechanism (CDM). Through this concept all the activities of energy USAge can be measured and calculated potential relation with the exhaust emissions.CDM potential measurement begins by defining the instrument to be used. MHP is the power output is a fixed value that is used as a reference that will measure the impact if generated by fossil energy utilization. This step is an approach that shows how the potential for greenhouse gas emissions that can be prevented if the electrical power needs supplied by renewable energy-based generation.The sample of study is MHP Cinta Mekar in Subang district indicates that this location was proposed as a viable small-scale projects under the CDM. MHP is able to produce electrical energy of 120 KW. CDm potential is calculated are the reduction of fossil energy consumption of 1.5 tons per day. In addition to equality of use of fossil fuels for electrical potential energy also has the potential to reduce environmental pollution by 1474.2 tons / year of CO2

Enhancement of Motionability Based on Segregation of States for Holonomic Soccer Robot

One of the critical issues when navigating wheeled robot is the ability to move effectively. Omnidirectional robots might overcome these nonholonomic constraints. However, the motion planning and travel speed of the movement has been in continuous research. This study proposed segregation of states to improve the holonomic motion system with omnidirectional wheels, which is specially designed for soccer robots. The system used five separate defined states in order to move toward all directions by means of speed variations of each wheel, yielding both linear and curved trajectories. The controller received some parameter values from the main controller to generate robot motion according to the game algorithm. The results show that the robot is able to move in an omnidirectional way with the maximum linear speed of 3.2 m/s. The average error of movement direction is 4.3°, and the average error of facing direction is 4.8°. The shortest average time for a robot to make a rotational motion is 2.84 seconds without any displacement from the pivot point. Also, the robot can dribble the ball forward and backward successfully. In addition, the robot can change its facing direction while carrying the ball with a ball shift of less than 15 cm for 5 seconds. The results shows that state segregations improve the robots capability to conduct many variations of motions, while the ball-handling system is helpful to prevent the ball gets disengaged from the robot grip so the robot can dribble accordingly

Large Scale Distribution of Massive Dose Vitamin a in Indonesia (a Study of the Operational Aspects)

Suatu pilot proyek pemberian vitamin A dosis tinggi (200.000 IU vitamin A dan 40 IU vitamin E dalam kapsul) sekali tiap 6 bulan kepada anak-anak umur 1-4 tahun di 20 kecamatan Jawa Barat, Tengah dan Timur diadakan mulai 1973. Berdasar perhitungan proyeksi penduduk hasil sensus 1971, di wilayah proyek ini terdapat sejumlah 92.247-101.468 anak sasaran. Pemberian kapsul vitamin A di tiap kecamatan dilakukan oleh dua petugas Puskesmas yang bekerja 3 hari seminggu sedemikian hingga dalam 6 bulan dicapai seluruh anak sasaran dalam wilayah tugasnya. Mereka masing-masing dibantu oleh dua tenaga desa selama bekerja di desa yang bersangkutan. Pemberian kapsul dijalankan secara mengumpulkan anak-anak di suatu tempat di Rukun Tetangga, atau mengunjungi rumah-ke-rumah, atau kombinasi dari keduanya. Tiap anak berumur 1-4 tahun didaftar nama, jenis, umur, nama orang tuanya. Mereka yang berhasil diberi kapsul dicatat. Juga dicatat mereka yang tidak berhasil diberi kapsul, serta alasannya. Pada putaran berikutnya; semua anak yang menjadi berumur 1 tahun diberi kapsul, sedang yang lewat 4 tahun tidak diberi lagi. Hasil penilaian tahun pertama menunjukkan bahwa 76-86 persen dari anak sasaran berhasil diberi kapsul. Jumlah ini menurun dari putaran pertama ke putaran kedua. Sebabnya a.l. musim hujan, sukar mengenali kembali anak yang telah diberi kapsul, dan penolakan orang tua terhadap pemberian kapsul kepada anaknya. Penolakan karena anak muntah dan berak setelah diberi kapsul sebesar setengah persen dari jumlah anak yang diberi kapsul. Tidak diketahui dengan pasti apakah itu gejala hipervitaminosis A. Jumlah anak yang tidak berhasil diberi kapsul rata-rata 20 persen dari anak sasaran. Tidak diketahui apakah kepekaan terhadap defisiensi vitamin A mereka ini sama dengan yang berhasil diberi kapsul. Jika anak yang tidak berhasil diberi kapsul itu justru golongan terpeka, maka cara pencegahan defisiensi vitamin A ini belum berhasil. Perhitungan sementara menunjukkan bahwa biaya pemberian vitamin A dosis tinggi ini per tahun per anak = 54 sen US$, dan akan berkurang bila modal awal dirata-ratakan untuk tahun-tahun berikutnya

Prevention Of Xerophthalmia By Oral Massive Dose Vitamin A: (A Preliminary Report)

Untuk menilai efektivitas pemberian vitamin A dosis tinggi (200.000 IU vitamin A dan 40 IU vitamin E) secara masai dalam USAha pencegahan xerophthalmia, dilakukan penelitian terhadap seluruh anak umur 1-5 tahun di tujuh RK kotamadya Salatiga dan lima desa kabupaten Semarang, oleh suatu team ophthalmologi. Pada pemeriksaan awal ditemukan 132 penderita xerophthalmia diantara 2812 anak (4,7 persen). Kepada 2680 anak yang tidak menderita xerophthalmia sebagian diberi kapsul vitamin A dosis tinggi dan sebagian lain diberi kapsul placebo yang identik, secara "double-blind" diperiksa ulang sesudah enam bulan. Ternyata bahwa 7 diantara 1286 anak penerima vitamin A yang diperiksa (0,5 persen) menunjukkan tanda-tanda xerophthalmia. Sedang diantara 1183 anak penerima placebo yang diperiksa ternyata terdapat 43 penderita xerophthalmia (3,6 persen). Secara statistik bedanya amat bermakna. Tanda-tanda utama yang ditemukan adalah kombinasi dari buta-senja, xerosis conjunctiva, dan bercak Bitot. Kedua tanda yang terakhir ini terdapat pada 90 persen dari penderita, sedang buta-senja hanya 15 persen. Pada pemeriksaan ulang 132 anak penderita xerophthalmia yang telah diberi kapsul vitamin A dosis tinggi ternyata bahwa 91 persen dari yang diperiksa tidak lagi memperlihatkan tanda-tanda xerophthalmia. Jumlah anak yang tidak dapat diperiksa kembali jauh dibawah angka perkiraan. Sebagian besar karena telah pindah alamat, sebagian kecil meninggal. Antara golongan placebo dan vitamin, jumlah anak yang tidak dapat diperiksa kembali ini sama besar. Penelitian ini membuktikan bahwa kapsul vitamin A dosis tinggi efektip sekali untuk mencegah timbulnya xerophthalmia dan menyembuhkan gejala-gejala xerophthalmia ringan

Antimicrobial resistance among migrants in Europe: a systematic review and meta-analysis

BACKGROUND: Rates of antimicrobial resistance (AMR) are rising globally and there is concern that increased migration is contributing to the burden of antibiotic resistance in Europe. However, the effect of migration on the burden of AMR in Europe has not yet been comprehensively examined. Therefore, we did a systematic review and meta-analysis to identify and synthesise data for AMR carriage or infection in migrants to Europe to examine differences in patterns of AMR across migrant groups and in different settings. METHODS: For this systematic review and meta-analysis, we searched MEDLINE, Embase, PubMed, and Scopus with no language restrictions from Jan 1, 2000, to Jan 18, 2017, for primary data from observational studies reporting antibacterial resistance in common bacterial pathogens among migrants to 21 European Union-15 and European Economic Area countries. To be eligible for inclusion, studies had to report data on carriage or infection with laboratory-confirmed antibiotic-resistant organisms in migrant populations. We extracted data from eligible studies and assessed quality using piloted, standardised forms. We did not examine drug resistance in tuberculosis and excluded articles solely reporting on this parameter. We also excluded articles in which migrant status was determined by ethnicity, country of birth of participants' parents, or was not defined, and articles in which data were not disaggregated by migrant status. Outcomes were carriage of or infection with antibiotic-resistant organisms. We used random-effects models to calculate the pooled prevalence of each outcome. The study protocol is registered with PROSPERO, number CRD42016043681. FINDINGS: We identified 2274 articles, of which 23 observational studies reporting on antibiotic resistance in 2319 migrants were included. The pooled prevalence of any AMR carriage or AMR infection in migrants was 25·4% (95% CI 19·1-31·8; I2 =98%), including meticillin-resistant Staphylococcus aureus (7·8%, 4·8-10·7; I2 =92%) and antibiotic-resistant Gram-negative bacteria (27·2%, 17·6-36·8; I2 =94%). The pooled prevalence of any AMR carriage or infection was higher in refugees and asylum seekers (33·0%, 18·3-47·6; I2 =98%) than in other migrant groups (6·6%, 1·8-11·3; I2 =92%). The pooled prevalence of antibiotic-resistant organisms was slightly higher in high-migrant community settings (33·1%, 11·1-55·1; I2 =96%) than in migrants in hospitals (24·3%, 16·1-32·6; I2 =98%). We did not find evidence of high rates of transmission of AMR from migrant to host populations. INTERPRETATION: Migrants are exposed to conditions favouring the emergence of drug resistance during transit and in host countries in Europe. Increased antibiotic resistance among refugees and asylum seekers and in high-migrant community settings (such as refugee camps and detention facilities) highlights the need for improved living conditions, access to health care, and initiatives to facilitate detection of and appropriate high-quality treatment for antibiotic-resistant infections during transit and in host countries. Protocols for the prevention and control of infection and for antibiotic surveillance need to be integrated in all aspects of health care, which should be accessible for all migrant groups, and should target determinants of AMR before, during, and after migration. FUNDING: UK National Institute for Health Research Imperial Biomedical Research Centre, Imperial College Healthcare Charity, the Wellcome Trust, and UK National Institute for Health Research Health Protection Research Unit in Healthcare-associated Infections and Antimictobial Resistance at Imperial College London