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ANALISA PERSEPSI MAHASISWA TERHADAP HASIL AUDIT DAN LAPORAN KEUANGAN AUDITAN DALAM KAITANNYA DENGAN TANGGUNG JAWAB, KEANDALAN DAN KEGUNAAN UNTUK MENILAI KINERJA PERUSAHAAN MASA DEPAN
Get PDFOne of factors causing expectation gap is difference in perception of expectation on audited financial statements among users of audited financial statements. The different perception rises due to different perspective in dimensions of responsibility, reliability, and usefulness of audited financial statements. Expectation gap is a rising problem that can influence credibility of accountant profession. The aim of this research is to analyze perception of student empirically - particularly accounting and management students- on audit result and audited financial statements in relation to responsibility, reliability and usefulness of audited financial statements. This research used students as proxy of financial statement users.Data was collected through questionnaire using random sampling method. Sample was student of Accounting and Management Departments attending Profession Education and S2 program in Faculty of Economics and Business, Gadjah Mada University Yogyakarta (UGM). It used research instrument of Best, Buckby, & Tan (2001), with few necessary modifications. Testing used one way analysis of variance (ANOVA). Result of the research indicated empirical evidence that there was different perception among student, particularly accounting and management student, on audit result and audited financial statements in relation to dimension of auditor responsibility. Meanwhile, in relation to dimensions of reliability, and usefulness of audit result and audited financial statements, there was no different perception
Does Black Monday appear on The Indonesia Stock Exchange?
Get PDFStock transactions are based on a daily transaction,where Monday begins more closed time than other days. For this reason, Monday is more volatile than other days. Findings. We find that a positive return opportunity larger (more than 60%) occurs on all trading days.This result indicates the potential for Investment in Indonesia Stock Exchange. We also found “Black Monday†in sectors 1 and 9, indicate Monday Lower Return and Volume compare other days. About 77% results Monday volume lower than other days. This shows Monday trading activity has not risen. This situation does not fit the hypothesis, where after the holiday weekend, investors are eager to invest. In this case, it means that at the weekend, more negative information, so that trade transactions have not increased. Regarding the correlation between (Ï) return(o-c) and return(c-c) it is found that almost all are significantly positive except in sector 4; 5; total and LQ 45. This positive correlation indicates that not much information flow entered when the market was closed
REPOSITIONING TOURISM IN INDONESIA USING CONCEPTUAL MODEL OF STRATEGIC MARKETING
Get PDFTulisan ini mengetengahkan suatu model untuk mereposisi sektor pariwisata di Indonesia dengan menekankan pada pengembangan strategi pemasaran. Pengembangan model ini lebih melihat pada aspek kontekstual strategis. Bahasan terfokus pada repositioning pariwisata dengan menggunakan tiga tahapan strategis: analisis situasi saat ini, proses dan implementasi. Beberapa teori pemasaran seperti differentiation, segmentation dan positioning digunakan sebagai pendekatan untuk mengidentifikasi persepsi dan preferensi konsumen terhadap produk dan service yang dihasilkan oleh sektor pariwisata. Paradigma ‘cultur base’ yang melandasi teori ini menggunakan pendekatan konsep experience marketing yang menekankan pada sisi keatraktifan dan keunikan dalam menciptakan competitive advantage. Model ini diharapkan dapat bermanfaat dalam memecahkan problem sektor pariwisata secara komprehensif
STUDI POPULASI NYAMUK DEMAM BERDARAH DENGUE (DBD) DI KELURAHAN WIDODOMERTANI, YOGYAKARTA
Get PDFAnticipatingDHF outbreak possibility in Kelurahan Widodomertani -Kabupaten Sleman Yogyakarta was necessary done a research. Theresearch covered a study about vector DHF (Dengue HaemorhagicFever) population in Kelurahan Widodomertani. Main activitiesstudying a relative population were larvae and adultmosquitoes surveilance. Those surveilance did to achievelarvae index i.e.: HI (House Index), CI (Container Index), BI(Breteu Index), and the mosquitoes index was HDI (HouseDensity Index). Meanwhile mosquitoes identification need to bedone as well. The research was carried out in March 2002 andSeptember 2002. The results described the small possibilityhaving an outbreak of DHF in a short time. There were foundthree species of mosquitoes i.e.: Aedes albopictus, Culexquinquefasciatus, and Anopheles aconitus. Index values oflarvae and adult mosquitos were HI= 20.0%, CI= 17.6%, BI=16.0%, and HDI= 0.30 in March 2002, increased to HI= 36.7%,CI= 30.8%, BI= 26.0%, and HDI= 0.56 in September 2002
Motivasi Dan Ketahanan Belajar Mahasiswa Pendidikan Jarak Jauh: Studi Kasus Di Kepulauan Maluku
Get PDFTujuan dari penelitian ini adalah untuk menggambarkan kegigihan miring peserta didik jarak jauh yang berdomisili di wilayah kepulauan Indonesia-pulau Maluku. 24 siswa pembelajaran jarak jauh yang tinggal di Pulau Maluku berpartisipasi dalam penelitian ini. Pendekatan kualitatif diterapkan dalam penelitian ini. Observasi dan wawancara jarak jauh digunakan untuk mengumpulkan data dan informasi yang diperlukan terkait dengan tingkat motivasi dan ketekunan belajar para peserta. Studi ini menemukan bahwa siswa pembelajaran jarak jauh yang tinggal di Pulau Maluku pada umumnya mengalami kesulitan dalam mendapatkan materi pembelajaran dan mempersiapkan ujian belajar mereka. Namun demikian, kurangnya fasilitas belajar tidak membuat ketekunan mereka yang condong rendah dalam mencapai harapan studi mereka. Dengan kata lain, mereka masih memiliki ketekunan dan motivasi belajar yang tinggi untuk menyelesaikan studi mereka di Universitas Terbuka (UT)
STUDENTS’ SATISFACTION OF DISTANCE EDUCATION SERVICES IN THE ISLAND AREAS (A CASE STUDY AT UPBJJ-UT TERNATE)
Get PDFThis study aims to determine the level of student satisfaction in the islands regarding distance education services. The population in this study are all UT’’s students spreaded across various regions in the province of North Maluku. The sampling method uses simple random sampling, as many as 74 students. Data collection is carried out through interviews with respondents with questionnaire aids whose questions relate to UT's level of expectation and service quality. The results show that: (1) of all aspects of distance education services organized by UPBJJ-UT Ternate, all of them had been categorized as very satisfying, where the highest level of satisfaction was that of general information services by 101.28% or in other words had exceeded student expectations. While teaching material services, although still in the category of very satisfying for students, the percentage of satisfaction level is lower than other service aspects which is 95.76%. (2) From all aspects of distance education services organized by UPBJJ-UT Ternate, teaching material services still have a level of gap between expectations and valuations conducted by students
The Role Internal Supervision Unit Auditor and Organizational Commitments Toward Good University Governance in Public Service Agency State Universities
Get PDFThis research aims to determine the influence of the role internal supervision unit and also organizational commitment to achieving Good University Governance. The population of this research was 23 state universities in Indonesia with BLU status under The Ministry of Research, Technology, and Higher Education. The Audit Board of The Republic of Indonesia (BPK-RI) found low-quality performance findings to the acceptance a qualified opinion (WDP) BPK RI accompanied by findings of misappropriation of financial statement records in 2015.This is due to the low quality of governance performance universities, which often occur at Public Service Agency of State University as well as a lack of transparency and accountability. The sampling technique used in this research was purposive sampling and the method for analyzing data was path analysis. Findings. The results showed that there was a significant positive influence and were supported by the role of the internal supervision unit and organizational commitment to the achievement of good university governance. Moreover, this study also saw a positive influence on the role of the internal supervision unit to achieve good university governance through organizational commitment
The Understanding Customer Satisfaction on Internet Banking: A Case Study in Indonesia
No full textThe study aims to understand the factors contributing to satisfaction when using internet banking services. This research was carried out by using a qualitative and quantitative approach, as it is intended to analyze the results of banking marketing. Data were collected by filling out questionnaires from 120 respondents who used internet banking of banks in Indonesia. Besides, a focus group discussion was conducted to deepen the factors which contribute to customer satisfaction. Findings. The results indicated that convenience and reliability are factors that can quickly and accurately reduce customers’ dissatisfaction and inconvenience. The reliability factor is the main cause of customer dissatisfaction in using internet banking (52.08%), while convenience is the major factor leading to customer satisfaction (61.07%). Customer segments have influenced the customer's expected priority of choosing Internet banking services
Flexible Working Arrangement, Stress, Worklife Balance And Motivation: Evidence From Postgraduate Students As Worker
Get PDFThe purpose of this research is to examine the effect of Flexible Working Arrangement (FWA) and Stress toward Work-Life Balance (WLB). The effect of those two variables, however, is strengthened by motivation. The goal is to provide a better understanding of the Work-Life Balance of Postgraduate students who fulfil multiple roles in their life, managing between academic, work, and family life. The survey used questionnaires for data collection in this research. A quantitative approach uses to analyze the data. The subjects of our sample were postgraduate students at a private university, with a total of 96 respondents. To analyze the data, PLS (Partial Least Square) analysis technique was used through the SmartPLS software. Also, to test the second and third hypotheses, a robustness test was performed to assess between items in the independent, dependent, and moderator variables. Findings. The results indicated that the Flexible Working Arrangement (FWA) is not proven to have a significant effect on the Work-Life Balance of postgraduate students. This research suggests the need to see the role of motivation, and the present of motivation in individual who fulfils multiple roles in life
PENGGUNAAN N-MERS FREQUENCY DAN ALGORITMA AGNES UNTUK PEMBENTUKAN POHON FILOGENETIK PADA VIRUS MEMATIKAN
Get PDFEvery organism has DNA (deoxyribonucleic acid) which carries genetic information. One of the methods for analyzing strings of DNA sequences is n-mers frequency. It is a data mining method on strings of DNA sequences that is converted into numerical data. We studied 13 deadly viruses, consisting of Rabies, HIV, Ebola, Smallpox, Marburg, Herpes B, Lujo, Avian Influenza, Spanish Flu H1N1, Dengue, HPV, SARS-CoV, and SARS-CoV-2. This study aims to establish the phylogenetic tree and find out the genetic relationship of the deadly viruses. The first method we used are collecting viral DNA sequences from the NCBI database. Afterward, the strings of DNA sequences were converted into numerical data using the n-mers frequency. After that, the dissimilarity matrix was calculated and the phylogenetic tree was established using the AGNES algorithm. Based on the phylogenetic tree, the aforementioned 13 viruses were classified into three clusters, namely cluster 1 from the realm Riboviria, cluster 2 from the realm Duplodnaviria and cluster 3 from the realm Varidnaviria. The clustering results of 13 viruses are valid because each virus is clustered based on its taxon. In addition, viruses that have the closest genetic relationship are grouped first, while viruses that have the distant genetic relationship are grouped later