4 research outputs found
Pengaruh Kompetensi, Independensi, Integritas, dan Pengalaman Kerja terhadap Kualitas Audit (Studi Kasus pada Perwakilan BPKP Provinsi Sumatera Barat)
No full textPenelitian ini bertujuan untuk membuktikan secara empiris pengaruh kompetensi, independensi, integritas, dan pengalaman kerja terhadap kualitas audit. Penelitian dilakukan dengan metoda kuantitatif yang melibatkan 95 responden yaitu auditor di Perwakilan BPKP Provinsi Sumatera Barat sebagai sampel penelitian. Hasil studi ini menunjukkan bahwa kompetensi dan integritas berpengaruh positif dan signifikan terhadap kualitas audit, sedangkan independensi dan pengalaman kerja tidak berpengaruh terhadap kualitas audit. Temuan tersebut mengimplikasikan bahwa kompetensi dan integritas pengaruh secara nyata terhadap peningkatan kualitas audit. Independensi dan pengalaman kerja diharapakan tetap dijaga untuk peningkatan kualitas audit, terkhusus pada Perwakilan BPKP Provinsi Sumatera Barat. Riset ini memberikan konstribusi dalam hal yang perlu dipertimbangkan dari kualitas diri auditor untuk peningkatan kualias audit yang dihasilkan
Roles of Public Art in Malaysian Urban Landscape towards Improving Quality of Life: Between Aesthetic and Functional Value
No full textAbstractPublic art defined as artwork that is placed externally in public areas and mostly accessible for public appreciation and viewing purposes. The public art practice involves collaboration of stakeholders, promotes a sense of community and contributes to a substantial public realm. Therefore, to investigate the aesthetic and functional values of public art in the local context, this paper reviews several public art projects in Malaysia, as reference studies; examines the various typology and roles of public art installation. The outcome of this paper is hoped to provide a better understanding of public art for better quality of public realm
Analisis Penerapan Akuntansi Keuangan pada Pemerintahan Desa Kusau Makmur Kecamatan Tapung Hulu kabupaten Kampar
No full textThe purpose of this research was carried out in Kusau Makmur Village, Tapung Hulu District, Kampar Regency to find out how the appropriateness of the accounting application with the General Acceptance Accounting Principles. The types of data used by the author are primary data and secondary data. Primier data is data obtained from direct interviews with the treasurer of the village of Kusau Makmur regarding the history of the establishment of the village of Kusau Makmur, and the process of compiling village financial reports. Secondary Data There is data obtained from documents related to Kusau Makmur Village, for example, village vision and mission, notebooks and Village Financial Reports. The data collection technique used by the writer is a survey method, namely by means of observation and interviews. While the analysis of this research uses descriptive analysis using qualitative methods. The results of this study indicate that some of the shortcomings of the financial reports presented by the village of Kusau Makmur are not making general journals, not depreciating fixed assets, not recording ending inventory balances. It can be seen that the Implementation of Financial Accounting in Kusau Makmur Village is not yet fully in accordance with the Generally Accepted Accounting Principles
Aplikasi Bahan Bantu Mengajar Rasulullah S.A.W. dalam Pengajaran dan Pembelajaran Ibadah Khususiah dari Perspektif Muhammad Fu'ad Abdul Baqi dalam Kitab Al-Lu'lu' Wal Marjan (Application of teaching aids of Prophet Peace be Upon Him on Teaching and Learning Worship from the perspective of Muhammad Fu'ad Abdul Baqi in Scripture Lu'lu 'Wal Marjan)
No full textPenggunaan bahan bantu mengajar (BBM) dalam pengajaran dan pembelajaran memberikan kesan yang positif sepanjang pengajaran guru. BBM juga mampu untuk menarik minat serta menggalakkan pelajar memberi penumpuan sepenuhnya terhadap topik pengajaran guru ketika berlakunya proses P&P. Bagi guru-guru Pendidikan Islam khususnya, pendidikan Rasulullah s.a.w. mestilah dijadikan contoh kerana baginda adalah sebaik-baik role model dalam segala aspek kehidupan. Tujuan dijadikan baginda s.a.w. sebagai model dalam pengajaran adalah untuk melahirkan roh islamiyyah terhadap guru-guru Pendidikan Islam dalam mendidik pelajar khususnya pelajar muslim. Gambaran pendidikan Rasulullah s.a.w. ini dilihat menerusi hadis-hadis sabdaan baginda yang dinukilkan oleh dua perawi hadis yang masyhur iaitu Imam Bukhari dan Imam Muslim. Maka kertas kerja ini ingin melihat BBM yang diaplikasikan oleh Rasulullah s.a.w. berdasarkan perspektif pengarang kitab al-Lu'Lu' wa al-Marjan, iaitu Muhammad Fuad Abdul Baqi dan dibataskan oleh pengkaji hanya kepada hadis-hadis yang berkaitan dengan ibadah khususiah. (English Translation: Use of teaching aids in teaching and learning have a positive impact throughout the lesson. Teaching aids are also able to attract and encourage students to concentrate fully on the topic of the teacher during a learning process. For teachers of Islamic Education in particular, Prophet p.b.u.h education be used as an example because he is the best role model in all aspects of life. Purpose made him p.b.u.h as a model of teaching is to inculcate the spirit Islamic Education teachers in educating students, especially Muslim students. Overview Prophet p.b.u.h education is seen through his hadiths that asserted by two famous narrators of Imam Bukhari and Imam Muslim. Thus this paper would like to see BBM applied by the Prophet p.b.u.h from the perspective author of the book al-Lu'Lu 'wa al-Marjan, namely Muhammad Fuad Abdul Baqi and restricted by the researcher only to the hadiths related to worship pillar)
