Purpose This study aims to explore the implementation of data analytics in the Big-Four accounting firms, including the extent to which a digital transformation is changing the work of financial auditors, why it is doing so and how these firms are managing the transformation process. Design/methodology/approach The authors conducted 23 interviews with 20 participants across four hierarchical levels from three of the Big-Four accounting firms in New Zealand. Findings The firms have entered the era of “smart audit systems”, in which auditors provide deep business insights that are communicated more effectively through data visualisation. The full potential, however, of data analytics depends not only on the transformation process within accounting firms but also on improvement in the quality of IT systems in client companies. The appointment of transformation managers, the recruitment of technology-savvy graduates and the provision of extensive training are helping to embed data analytics in the Big-Four firms. Accounting graduates in financial audit now need to show that they have the aptitude to become “citizen data scientists”. Practical implications The findings explain how data analytics is being embraced in the Big-Four auditing firms and underline the implications for those who work in them. Originality/value The findings challenge the “technological reluctance” thesis. In contrast, the authors observe a climate of positive attitudes towards new technology and accompanying actions in the Big-Four firms. The authors show how branches of the Big-Four firms operating distantly from their global headquarters, and with smaller economies of scale, are implementing the new technologies that characterise their global firms.

Abstrak: Penelitian ini bertujuan untuk: (1) mengetahui pengaruh penggunaan media terhadap hasil belajar desain sistem instruksional pendekatan TPACK, (2) mengetahui  pengaruh motivasi belajar terhadap hasil belajar desain sistem instruksional pendekatan TPACK, dan (3) mengetahui  interaksi antara penggunaan media pembelajaran dan motivasi belajar mahasiswa  dalam mempengaruhi hasil belajar desain sistem instruksional pendekatan TPACK. Penelitian ini dilaksanakan pada mahasiswa yang mengambil matakuliah desain sistem instruksional dengan purposive sampling. Metode penelitian adalah kuasi eksperimen dengan desain faktorial 2 x 2. Uji statistik yang digunakan adalah statistik deskriptif untuk menyajikan data dan dilanjutkan dengan statistik inferensial dengan menggunakan ANAVA dua jalur dengan taraf signifikan α = 0,05 yang dilanjutkan dengan uji Scheffe. Hasil penelitian ini menunjukkan bahwa; (1) hasil belajar desain sistem instruksional pendekatan TPACK lebih tinggi dibandingkan dengan konvensional; (2) Hasil belajar hasil belajar desain sistem instruksional pendekatan TPACK pada motivasi belajar tinggi lebih tinggi daripada motivasi belajar rendah; dan terdapat interaksi antara media pembelajaran dengan motivasi belajar terhadap hasil belajar desain sistem instruksional pendekatan TPACK. Kata Kunci: media pembelajaran, motivasi belajar, desain sistem instruksional, TPACK Abstract: This study aims to: (1) determine the effect of media usage on instructional design instructional outcomes of TPACK approach, (2) to know the influence of learning motivation on instructional instructional design result of TPACK approach, and (3) to know the interaction between the use of instructional media and student learning motivation in influencing instructional instructional design result of TPACK approach. This research is conducted on students who take instructional course design course with purposive sampling. The research method is quasi experiment with 2 x 2 factorial design. Statistical test used is descriptive statistic to present the data and continued with inferential statistic by using two way ANOVA with significant level α = 0,05 followed by Scheffe test. The results of this study indicate that; (1) the instructional instructional design result of TPACK approach is higher than conventional; (2) The learning outcomes of instructional system design of TPACK approach on higher learning motivation is higher than low learning motivation; and there is interaction between learning media with learning motivation to instructional design instructional system result TPACK approach. Keywords: learning media, learning motivation, instructional system design, TPACK

Digital Dividend is the spectrum available from the release of very precious spectrum when full migration of analog terrestrial television transmission towards digital terrestrial television transmission has been fully undertaken. What makes Digital Dividend is extremely important is that the fact the spectrum located in lower UHF band below 1 GHz. Therefore, it is optimum in terms of the need of coverage and bandwidth. The main potential services in Digital Dividend are mobile broadband and digital terrestrial broadcasting. The objective of this study is to find out the minimum guard band and minimum distance between mobile broadband and digital terrestrial broadcasting. The interference analysis has been undertaken using SEAMCAT (Spectrum Engineering Advanced Monte-Carlo Analysis Tool) software. Several scenarios between DVB-T and E-UTRA, such as co-channel and adjacent-channel interferences, variation of distance between DVB-T and E-UTRA devices, and different directions of link have been studied. The results obtained provide some figure regarding the minimum guard-band required and minimum distance between DVB-T and E-UTRA systems.

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Research is a study that aims to find out the truth by researching and analyzing the influence of student learning independence in formative tests on student mathematics learning outcomes. The study was conducted at the Technical High School -PLN Jakarta in the even semester of 2017/2018 school year with a sample of 52 students using cluster random sampling technique. To retrieve data using questionnaire instruments to capture data on student learning independence variables and use tests to measure students' mathematics learning outcomes. Data analysis was performed using one-way ANOVA to prove the validity of the research hypothesis. Based on the results of the data analysis test, it can be concluded that there is an interaction between formative tests and students' learning independence towards mathematics learning outcomes and is directly proportional to learning independence. ABSTRAKPenelitian merupakan sebuah kajian yang bertujuan untuk menemukan kebenaran dengan meneliti dan menganalisa pengaruh kemandirian belajar mahasiswa dalam tes formatif terhadap hasil belajar matematika mahasiswa. Penelitian dilaksanakan di Sekolah Tinggi Teknik -PLN Jakarta pada semester genap tahun ajaran 2017/2018 dengan sampel 52 mahasiswa menggunakan teknik pengambilan sampel cluster random sampling. Untuk pengambilan data menggunakan instrumen angket untuk menjaring data pada variabel kemandirian belajar siswa dan menggunakan tes untuk mengukur hasil belajar matematika siswa. Analisis data dilakukan dengan menggunakan ANOVA satu jalur untuk membuktikan kebenaran hipotesis penelitian. Berdasarkan hasil uji analisis data dapat disimpulkan bahwa terdapat interaksi antara tes formatif dengan kemandirian belajar siswa terhadap hasil belajar matematika serta berbanding lurus dengan kemandirian belajar.Kata kunci : ANOVA, tes formatif, cluster random, sampel.