<em>This study to examine the inflluence of experience, independence, auditor professional scepticism, application of ethics, and workload on the ability of auditors in detecting fraud in the public accounting firm in Jabodetabek using multiple regression analysis. In this study using of hypothesis testing. The technique of sampling with convenience sampling approach. The study sample of 97 respondents in 14 public accounting firm in Jabodetabek. The result conclude that experience, independence, and workload have no effects on the ability of auditors in detecting fraud. While auditors professional skepticism and application of ethics have significant positive effects on the ability of auditors in detecting fraud.</em>

Abstrak. One Village One Product (OVOP) adalah suatu pendekatan pembangunan daerah yang bertujuan untuk memajukan ekonomi daerah tersebut. Konsep OVOP berasal dari Oita, Jepang dan diadopsi oleh berbagai negara di dunia. Indonesia melalui Kementerian Perindustrian sejak tahun 2008 melaksanakan program OVOP yang bertujuan untuk memajukan potensi industri kecil dan menengah kerajinan di sepuluh wilayah di Indonesia, termasuk Purwakarta dengan potensi kerajinan gerabah dan keramik hias. Penerapan OVOP dalam rangka memajukan industri kerajinan memerlukan strategi yang sesuai dengan prinsip mendasar OVOP dan dapat menyelesaikan permasalahan yang dihadapi oleh industri produk kerajinan di daerah sasaranPenelitian ini bertujuan untuk mengevaluasi penerapan OVOP di Indonesia yang telah berlangsung sejak tahun 2008 dan menyusun sebuah rekomendasi bagi pengembangan potensi produk kerajinan dengan pendekatan OVOP dengan mengambil studi kasus di Plered, Purwakarta. Rekomendasi ditujukan bagi pemerintah sebagai pemangku kebijakan, masyarakat sebagai pelaksana, dan pihak swasta, khususnya akademisi desain atau desainer professional.Selain pentingnya konsistensi pemerintah dan partisipasi masyarakat dalam melaksanakan dan mengawasi berjalannya program yang telah disusun, pengembangan desain produk kerajinan memegang peranan yang sangat penting. Diperlukan peran desainer yang sangat kuat untuk dapat mengembangkan desain yang dapat memahami kebutuhan pasar sekaligus mempertahankan nilai-nilai tradisional kerajinan dan menyelesaikan permasalahan yang dihadapi oleh industri. Kata kunci: gerabah; kerajinan; keramik; OVOP; Purwakarta.Abstract. One Village One Product (OVOP) is a regional development approach that aims to promote the economy of a region. The concept of OVOP was origined from Oita, Japan, and adopted by various countries in the world. Indonesia through the Ministry of Industry since 2008 implementing OVOP program that aims to promote the potential of small and medium craft industry in the ten regions in Indonesia, including Purwakartawith its potential on decorative pottery and ceramic crafts. This study aims to evaluate the implementation of

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The COVID 19 pandemic has affected various sectors in the world, including the construction sector in Indonesia. The biggest impact is the impact on the health sector and the economy. The government budget for the construction sector has been cut very significantly, which has a negative impact on stakeholders, especially causing financial problems for business actors in construction. In this study, the identification of the impact of the COVID 19 pandemic was carried out on the construction sector, especially in the implementation of contracts. The research method used is through a quantitative analysis with questionnaire data which is distributed to stakeholders involved in the implementation of construction contracts. The results of identification study through questionnaires show that 80% of construction projects are still running in the current COVID 19 pandemic condition. However, pandemic conditions affect project performance, especially at the time of project completion. In addition, in implementing the health protocol, assistance, additional costs, improvement of human resource capacity, and special equipment are required, so that the health protocol can be implemented properly. On the other hand, most stakeholders stated that the online coordination system during the pandemic for the implementation of construction projects tends to be less effective. Hopefully, the research results can provide direction in finding the best strategy to reduce the impact of the COVID 19 pandemic on the construction sector, both in terms of health and project performance.

Tempurung, sebagai sisa pengolahan buah kelapa, memiliki karakter yang unik, antara lain kuat, keras, bersifat lengkung, dan motif permukaan yang khas. Potensi dan karakter unik tersebut menyebabkan tempurung kelapa dapat dimanfaatkan sebagai bahan baku kerajinan. Penelitian ini dilakukan untuk mengetahui karakter tempurung kelapa dan pemanfaatannya, serta mencari alternatif teknik pengolahan tempurung. Metode yang digunakan dalam penelitian ini adalah eksperimentasi material dan karakteristik tempurung kelapa sebagai bahan baku kerajinan. Dalam penelitian ini dilakukan berbagai eksperimen, yaitu eksperimen pemanfaatan tempurung berdasarkan teknik-teknik yang telah umum dilakukan, eksperimen pewarnaan permukaan tempurung, eksperimen pelunakan dan pembentukan kembali tempurung dengan senyawa basa, serta eksperimen bentuk mengacu pada karakter unik tempurung yang diperoleh dari hasil penelitian. Berdasarkan evaluasi yang telah dilakukan, diperoleh kesimpulan bahwa pemanfaatan tempurung kelapa sebagai bahan baku kerajinan dengan teknik pelunakan menghasilkan produk yang kurang memperlihatkan karakter visual dan dinilai paling tidak alami dibandingkan teknik lain. Namun di sisi lain, produk yang menggunakan teknik pelunakan pun dipandang sebagai produk yang paling sesuai dengan gaya kekinian (kontemporer) dan memiliki keunikan paling tinggi. Hal-hal tersebut menjadikan produk dengan teknik pelunakan dianggap paling menarik dan memiliki potensi yang besar untuk dikembangkan menjadi berbagai produk kerajinan lainnya. Kata kunci: bahan baku kerajinan; eksperimentasi material; karakter unik; produk kerajinan; teknik pelunakan; tempurung kelapa.

BIM utilization for energy simulation efficiency is increasing in Indonesia. BIM itself is one of the methods for carrying out building energy efficiency because it has dimensional features that can create collaborative work processes efficiently. This paper aims to describe BIM and building energy workflows in the design process and see the trend of BIM utilization in Indonesia, especially in the architectural design process. The methodology of this paper is a survey by online questionnaire for BIM stakeholders to make an overview of to what extent construction industry stakeholders have utilized BIM in Indonesia, especially in the design phase especially in building energy simulation. The BIM workflow that is integrated into building energy calculations can make the energy-oriented building design process. In addition, it can provide exciting and informative diagrams for the calculation of embodied energy will make it easier to understand the building energy by building construction stakeholders. In the final analysis of this paper, which is the hypothesis model of problem and solution of BIM utilization in Indonesia, there are 4 main problems and solutions according to the analysis of the questionnaire result: Flexibility and Collaboration, Technical Skill Problem and Training, BIM Management Data, and Low-Cost BIM. BIM utilization in Indonesia is still limited, especially in its use to analyze and mitigate building energy.

Preschoolers are children aged 3-5 years who come with many potentials. Motor development is a developing process of body motion control that includes central and peripheral nerves activity, and the muscles as well. Motor development can be categorized into two categories: gross motor and fine motor development. Every child will undergo these two development processes. In preschool age, motor development increases rapidly from 50% to 80%.Behavioral stimulation is one of the factors which may affect child's motor development. Children who get targeted and regular stimulation have faster progress than children who are less/not stimulated. This study aimed to identify the correlation between behavioral stimulation and the motor development of prescoolers using DDST (Denver Development Screening Test) assessment form in PAUD (Early Childhood Education) Kasih Bunda, Kotalama Sub-district, Kedungkandang District, Malang. The design of this study was observational analytic using cross-sectional approach. Purposive sampling method was used with the total respondents of 63 children. The data obtained were analysed using non-parametric statistical analysis with Likelihood Ratio untilobtained a significant result on fine motor development variable α = 0.00; while the same analysis technique obtained α = 0.055 on gross motor development variable. It can be concluded that there is a Journal of Issues inMidwifery correlation between behavioral stimulation and preschoolers fine motor development, but there is no correlation between stimulation-giving behavior and preschoolers gross motor development in PAUD (Early Childhood Education) Kasih Bunda, Kotalama Sub-district, Kedungkandang District, Malang. ABSTRAKAnak prasekolah adalah anak berusia 3-5 tahun yang memiliki berbagai macam potensi.Perkembangan motorik merupakan proses perkembangan kontrol gerak tubuh melalui koordinasi aktivitas saraf pusat, saraf tepi, dan otot. Perkembangan motorik dibagi menjadi dua: perkembangan motorik kasar dan perkembangan motorik halus. Setiap anak akan mengalami kedua proses perkembangan ini. Pada anak prasekolah, perkembangan motorik akan berkembang pesat dari 50% menjadi 80%. Perilaku pemberian stimulasi merupakan salah satu faktor yang dapat mempengaruhi perkembangan motorik anak. Anak yang mendapatkan stimulasi terarah dan teratur akan lebih cepat berkembang dibandingkan dengan anak yang kurang/tidak mendapat stimulasi. Penelitian ini bertujuan untuk mengidentifikasi hubungan perilaku pemberian stimulasi dengan perkembangan motorik pada anak usia prasekolah (3-5 tahun) dengan menggunakan lembar DDST II (Denver Development Screening Test) di PAUD Kasih Bunda Kelurahan Kotalama, Kecamatan Kedungkandang, Kota Malang. Penelitian ini menggunakan desain observasional analitik dengan pendekatan cross sectional. Metode pengambilan sampel menggunakan teknik purposive sampling dengan jumlah responden penelitian sebanyak 63 anak. Hasil uji analisis statistik nonparametrik dengan Likelihood Ratio pada perkembangan motorik halus didapatkan nilai signif...

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