Abstrak: Sisi Remang Pengelolaan Keuangan Organisasi MahasiswaPenelitian ini bertujuan mengkaji fenomena pengelolaan keuangan pada Unit Kegiatan Mahasiswa (UKM) "Hitam Putih" dan penafsiran para aktor tentang berbagai praktik pengelolaan keuangan yang diamanahkan kepadanya Penelitian ini merupakan penelitian kualitatif dengan pendekatan studi kasus Aspek yang dianalisis adalah beberapa tahapan pengelolaan keuangan yaitu perencanaan, pengorganisasian, kepemimpinan, dan pengawasan yang memunculkan sikap-sikap yang didapat dari pernyataan informan Hasil menunjukkan bahwa sisi remang pengelolaan keuangan terletak pada asset misappropriation dan expense reimbursement schemes yaitu dengan meninggikan biaya dalam pelaporan pertanggungjawaban keuangan Abstract: The Grey Area in the Financial Management of Student Organization. The purpose of this research is to analyze the phenomenon of financial management at a student organization in UKM "Black White" and the actors' interpretation about various financial management prac-

ini bertujuan untuk mengungkap pengelolaan keuangan pada sebuah entitas bisnis di bidang jual beli besi tua, serta nilai-nilai budaya yang terkandung di dalamnya. Etnometodologi digunakan sebagai metode analisis. Hasil riset menunjukkan bahwa modal usaha diperoleh dari pihak lain dalam bentuk pinjaman berdasarkan ikatan kekeluargaan dan saling percaya yang tinggi. Selain itu, pro ses transaksi, baik pembelian maupun penjualan, didasarkan atas na luri, pengalaman, dan keberanian menanggung risiko kerugian. Pada sisi lainnya, pencatatan dilakukan cukup hanya dengan pengingat terbatas dan menjaga rasa saling percaya antarpihak terkait.

The purpose of this study is to examine the effect of anti fraud strategy on fraud preventionin in banking industry. The data are collected through questionnaires distributed to front liners, marketing, and back office. The sampling technique used is proportionale sampling method with 80 respondents. The research data are analysed using quantitative method, particularly explanatory research approach. In this regard, the researchers use Structural Equation Model (SEM) and Partial Least Square (PLS) with Warrpls 5.0 program. The findings of this study show that prevention pillar, detection pillar and investigation pillar have an effect on fraud prevention in banking industry.

This study examined the effect of whistleblowing intention on fraud tendency and the role of religiosity as a moderating variable of the effect of whistleblowing intention on fraud tendency in higher education institutions. The sample in this research was finance staff at State Universities in East Java. The research data were obtained by distributing questionnaires directly to the respondents. The methods used for data analysis in this research were simple linear regression and Moderated Regression Analysis (MRA). The results show that whistleblowing intention has an effect on fraud tendency. Besides, religiosity is also proven to be a moderating variable of whistleblowing intention effect on fraud tendency in higher education institutions.

This study aims to identify the existence of fraud that appears in the practice of budget preparation. The design of the study used case study in Blue Zone Regional Device by using participant observation method. Informan is the financial manager. The results of this study indicate that fraud on budgeting involves all parties ranging from planners, PPTKs, executive staff and exchequer. Fraud on budgeting occurs in the form of commitments (fees), separation of funds for non-budgetary activities (pressure), the use of legal gaps that are less effective supervision system (opportunity) and assume reasonable what is done and all the Regional Tools do the things (rationalization)

Media pembelajaran merupakan hal yang mutlak digunakan dalam proses belajar. Mengajar.Dalam pembelajaran biologi khususnya materi tentang Tumbuhan guru harus dapat memberikan pemahaman dan pengenalan kepada siswa terhadap berbagai jenistumbuhan termasuk tumbuhan herba.Pemanfaatan keanekaragaman tumbuhan yang ada di alam merupakan salah satu solusi yang paling tepat bagi guru untuk mencapai tujuan pembelajaran yang lebih optimal.Penggunaan media pembelajaran herbarium sangat cocok diterapkan di Pondok Pesantren Al-Hidayah, karena begitu padatnya materi yang diajarkan di sekolah tersebut. Herbarium merupakan media pembelajaran yang awet dan dapat tahan lama sehingga dapat memudahkan dalam  penyimpanan.

The Jenderal Sudirman area has a strategic function as a trade and service area that gives strong character in the Salatiga. The growth of trade and service activities has increased to become a regional trading area that is influenced by modern trade. With the existence of modern shopping centers, five-star hotels, banking services beside the existing traditional markets affect the increasement of activities. The high intensity of activities raises problems related to traffic congestion. The purpose of this research is to determine the performance of the road network in the Jenderal Sudirman area and formulate a traffic management strategy to deal with the current traffic problems. This research was conducted by analyzing the existing conditions. The method of calculating volume, degree of saturation, and speed used is MKJI 1997. This study uses the SATURN 10.4 program to determine overall network performance. The results showed that the existing condition of the Jenderal Sudirman area undergone problems in Jalan Jenderal Sudirman (2 directions) with 0.86 degree of saturation. The first scenario analysis shows the value of the degree of saturation in Jalan Jenderal Sudirman dropped to 0.55; The Second scenario analysis to 0.90; and the third scenario analysis becomes 0.98. As for the overall network performance, first scenario has advantages on 3 indicators, namely average speed, passenger car unit(pcu)-hour, pcu-rupiah. Based on the overall analysis, a concept of handling traffic problems can be arranged by applying the traffic management strategy first scenario and second scenario through the short-term and long-term stages.

Pemodelan kinerja perkerasan jalan sangat dibutuhkan dalam upaya mendapatkan gambaran informasi perubahan kondisi perkerasan jalan di masa mendatang. Penelitian ini fokus pada prediksi kondisi perkerasan jalan menggunakan metode rantai Markov dengan cara melakukan perkalian antara Matriks Probabilitas Transisi (MPT) dengan vektor kondisi awal. Data utama yang digunakan dalam pengembangan model ini adalah data kondisi perkerasan dan data histori penanganan jalan tahun 2016-2017. Aplikasi model rantai Markov pada jaringan jalan di Kabupaten Bangka Barat untuk periode lima tahun (2018-2022) dengan asumsi dilakukan penanganan untuk seluruh ruas jalan setiap tahun sesuai dengan jenis program penanganan (pemeliharaan rutin, pemeliharaan berkala, rehabilitasi dan rekonstruksi) berdasarkan batasan persentase kondisi kerusakan jalan. Gambaran perubahan kondisi jaringan jalan kabupaten yang dihasilkan dari penerapan model tersebut cukup optimal, dimana pada tingkat kondisi Baik (B) terus mengalami peningkatan. Sebaliknya, pada tingkat kondisi Rusak Berat (RB) terus mengalami penurunan setiap tahunnya. Hasil penelitian ini diharapkan dapat menjadi acuan bagi pengelola jalan dalam rangka perencanaan pengelolaan jaringan jalan. Kata kunci : Kinerja perkerasan jalan; Rantai Markov; Pengelolaan jaringan jalan Application of Markov Chain Model In Road Management in Bangka Barat Regency ABSTRACT Road pavement performance modeling is needed to get an overview of information about changes in road pavement conditions in the future. This research focuses on the prediction of road pavement conditions using the Markov chain method by multiplying the Transition Probability Matrix (TPM) with the initial condition vector. The main data used in the development of this model are pavement condition data and road handling history data for 2016-2017. Application of the Markov chain model in the road network in West Bangka Regency for a period of five years (2018-2022) with the assumption that handling is done for all roads every year according to the type of treatment program (routine maintenance, periodic maintenance, rehabilitation, and reconstruction) based on the percentage limit of road damage conditions. The description of changes in district road network conditions resulting from the application of the model is quite optimal, were at the level of good condition (B) continues to increase. Conversely, the level of severely damaged (RB) condition continues to decline every year. The results of this study are expected to be a reference for road managers in the framework of road network management planning.