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Auditors experience as moderating effect investigative abilities and understanding of red flags on fraud detection
Get PDFThis study was aimed to examine the auditor's experience as moderating to the effect of investigative abilities and understanding of red flags on fraud detection. There are several factors that affect the detection of fraud is the investigative ability and red flags. But these factors have an inconsistent effect, and it is suspected that this is moderated by the auditor's experience. This research was conducted at the state development audit agency (BPKP) province of Bali in 2019. The number of samples taken was 83 auditors who were willing to participate in this study. The sample in the study was determined by purposive sampling method. The data analysis technique used is Partial Least Square (PLS) analysis. Based on the results of the study it was found that higher investigative abilities make better the detection of fraud. The higher red flags, make better the fraud detection. The higher of auditor's experience, make better the fraud detection. The more experienced of the auditor, can be stronger the effect of investigative abilities on fraud detection. The auditor's experience is not able to moderate the effect of understanding of red flags on fraud detection, with R-square value (R2) of 82.3%
Teaching writing skills through genre: applying the genre-based approach in Iran
Get PDFDeveloping effective argumentative and persuasive texts is a challenge for both native and non-native students of writing skills, where a lack of linguistic, rhetorical, and cultural awareness skills are major problems in effective written communication. International research results show that a Genre-Based Approach based in particular on Systemic Functional and Cognitive Linguistics allows students to take a significant leap towards controlling macro and micro-genre structures as well as language and that taking a consciousness-raising approach to genre seems to be a key contributing factor to better writing development. We report on the findings of two recent Iranian studies, one that implemented the Genre-Based Approach, and the other Mobile-Assisted Dynamic Assessment following mixed Product-Process methodology, as well as giving an overview of some recent research into the development of academic writing skills through genre teaching-learning in contrast to traditional approaches. Results show that, though traditional methodologies can have success, the Genre-Based Approach, with its focus on better genre characteristics identification along with improved teaching and learning methodology, combining elements of structure, language, rhetoric, and cultural contextualization, gives more rapid results, and leads to better and more confident writers, as well as better syllabus development
The role of leadership and academic atmosphere in private universities in improving the quality of lecturers: Study at Warmadewa University
Get PDFThe purpose of this study is first, to analyze and describe the quality level of lecturers. Second, to analyze the effect of the leadership role on improving the quality of lecturers. Third, to analyze the influence of the academic atmosphere on improving the quality of lecturers. This research used quantitative methods with descriptive analysis and classic assumption test, multiple linear tests, and hypothesis testing. The research was conducted at Warmadewa University, Denpasar. The findings of this study indicated that first, the quality of lecturers at the University of Warmadewa was good, and this could be seen from several indicators including academic qualifications (all lecturers were qualified from S2 and S3). Based on academic positions, all of them had academic positions. In terms of lecturer certification, it is shown that 20% were not certified and 80% were certified. In the indicators of writing scientific papers, it is shown that on average 85% of the lecturers already had articles in international and national journals as well as international and national seminar proceedings
The use of instagram in coffee shop
Get PDFThe sophistication of technology such as smartphones that everyone had, it makes start-up entrepreneurs use it very well. The purpose of this study was to determine the effectiveness of the use of Instagram on the Coffee Shop "Ngocok Es Kopi".The results showed that the number of active users of the Instagram platform in Indonesia was dominated by 18-31 years old user groups. This is a strong reason for marketing Ngocok Es Kopi chose to use Instagram because the group is by market segmentation. The Instagram platform is very helpful for introducing products to consumers. Showing photos of the Ngocok Es Kopi products that look fresh and added with the eccentric tagline on the glass packaging, this gives a distinctive impression and makes potential consumers curious to try the product. Strategies are taken to increase the number of followers by giving them prizes in the form of discounts or free drinks on the condition that they have to follow the Instagram account of Ngocok Es Kopi, and give away by taking part in quizzes conducted by Ngocok Es Kopi
The role of organizational commitment mediation on the effect of compensation and motivation on performance
Get PDFThe purpose of this study is to analyze the mediating role of organizational commitment on the effect of compensation and motivation on performance. The study was conducted on Blue Bird Bali drivers with a population of 1090 drivers and took a sample of 235 drivers. Data collection was carried out by interviewing and distributing questionnaires using a 5-point Likert scale. The data analysis technique used is SEM-PLS. The results showed that compensation significantly and positively affected driver performance, motivation had a positive and significant effect on driver performance, the organizational commitment had a positive and significant effect on driver performance, compensation had a positive and significant effect on organizational commitment, motivation had a positive and significant effect on organizational commitment, organizational commitment has a partial mediating role in the relationship between compensation for driver performance and organizational commitment has a partial mediating role in the relationship between motivation and driver performance
Local wisdom as stimulus for interest of young generation activators micro small and medium enterprises carved wood crafts sector
Get PDFThis study examines local wisdom as a stimulus for the interest of young generation activators Micro Small and Medium Enterprises carved woodcraft sector in Singakerta Village, Ubud District, Gianyar Regency. The development of Micro, Small and Medium Enterprises in Bali and Indonesia in general experienced two main obstacles, namely capital, and marketing difficulties. Capital problems hamper Micro and Small and Medium Enterprises entrepreneurs to expand their businesses and "advance class". This problem is very much related to financing access matters. The problem of this research is how local wisdom as a stimulus for the interest of young people driving the Micro and Small and Medium Enterprises in the wood carving sector in Singakerta Village, Ubud District, Gianyar. wood carving sector in Singakerta Village, Ubud District, Gianyar Regency. The current trend shows that access to financing for Micro, Small, and Medium Enterprises is predominantly based on the banking sector. The potential for financing through other sectors is still wide open with a wider access range. Financing through the non-banking sector (cooperatives, leasing, factories, pawning, capital markets), and other types of non-credit financing (grants, equity, insurance) have not been maximized by the government
Debiasing halo effect: auditor reputation and the role of auditing learning on financial statements user trust
Get PDFThe purpose of this study was to examine the effect of auditor reputation (big four and non-big four) and auditing learning (with audit learning and without audit learning) on the trust of users of financial statements. Testing the influence of the auditor's reputation and learning will show a halo effect on users of financial statements. The research method used was an experiment. Participants were 102 students. Data analysis was performed with the two-way Anova test. The results showed a halo effect so that the auditor's reputation and audit learning affected the users of financial statements
Designing problem-based learning (PBL) model for tourism vocational education in 4.o industry
Get PDFThe consequences of globalization should be anticipated and adjusted in education, especially the teaching and learning process. The revolution industry of 4.0 has caused some disruption in various aspects including education that is intended for the purpose of learning and innovation skills. The objective of this study is to improve the quality of learning by applying the literacy movement, character values as a provision for life and career skills using the PBL method in tourism vocational education. By applying the descriptive qualitative research method, the data, both primary and secondary, were collected through participant observation in three classes of different study programs in the Tourism Department, Bali State Polytechnic, interview, and literature study. The study found, so far, the implementation of PBL model in the classrooms has been effective. The essence of PBL is regarded as problem-solving activities, which is in the hierarchy of high order thinking skills (HOTS). As a result, the students while giving solutions to problems in various tourism workforce are able to master critical thinking skills, collaboration in teams/social interactions, and soft skills
Evaluative culture in teachers and its influence on student’s learning
Get PDFThis research work includes an analysis of the poor culture of evaluation processes in teachers. In the face of this problem, it is necessary for teachers to innovate their evaluation mechanisms, which allow them to improve their professional performance and therefore academic performance of the students, applying effective and suitable tools in their pedagogical practices and implementing a comprehensive evaluation, capable of satisfying the needs of their students, leading them towards a quality education. The culture of process evaluation in teachers its influence on the learning of students in the Trajan Centeno Educational Unit of the city of Chone, in the level of Basic Education. For its development, a data collection instrument was applied to 12 teachers, the exploratory and analytical method was used, which allowed analyzing the knowledge that teachers have regarding the evaluation of their pedagogical processes in the classroom and the impact that themselves in student learning. Concepts such as formative evaluation, learning evaluation, type of evaluation have analyzed, among the conclusions it has emphasized that the evaluation culture is an important factor in the teaching-learning processes so that the teacher carries out a fair, equitable and effective evaluation
Assessing depth of optimization digital samsat program (e-samsat) in Bali province
Get PDFThis research describes the optimization of the Samsat digital program which has been tested in seven provinces in Indonesia, one of which is in the Province of Bali, Badung Regency. Digital Samsat hereinafter referred to as e-Samsat (Samsat electronics). The launch of the Samsat digital program is aimed at increasing the ease of paying motor vehicle tax for taxpayers. The implementation of the Samsat digital program is a form of information technology innovation in government programs in the industrial revolution 4.0 era. The application of this program is also to realize e-government and good governance. The purpose of this study was to determine the implementation of digital Samsat in the community and to determine the factors that influence the Samsat digital program. This research is a qualitative study conducted at the office of UPT Bapenda in Badung Regency (Samsat Office, Mengwi). The sampling technique for selecting informants in this study used a purposive sampling method. The instrument used in this study was using structured interviews, direct observation at the research location, and using supporting documents in the form of books and previous research about the same field study with this research