Fraud cases that occur in Indonesia have fluctuated every year and in 2020 the number of state losses due to fraud is the largest in the last five years. The purpose of this study was to determine the effect of internal factors (experience and professional skepticism) and external (whistleblowing and time budget pressure) on the ability of auditors to detect fraud. Sampling using a survey method in the form of a questionnaire given to respondents, namely internal auditors the inspectorate and produced as many as 55 samples. Data testing was carried out by multiple regression testing using the SPSS version 23 program. The results showed that internal factors consisting of experience and professional skepticism and external factors, namely whistleblowing, had a positive effect on the ability of auditors to detect fraud. Meanwhile, time budget pressure does not prove to have an effect on auditors' ability to detect fraud.
Teknologi informasi dan komunikasi (TIK) digunakan dalam bidang pembelajaran, sebagai sarana pendukung agar individu, kelompok, maupun organisasi dapat memperoleh pengalaman belajar yang lebih baik. Pemanfaatan TIK ini tentunya dirancang dengan sistemik dan sistematis agar teknologi tersebut dapat memberi nilai tambah terhadap proses belajar. Salah satu contoh integrasi TIK dalam pembelajaran adalah munculnya produk pembelajaran inovatif seperti pembelajaran daring (elearning) yang memayungi pembelajaran bauran (blended learning). Oleh dasar tersebut, penelitian pengembangan ini dilakukan dengan bertujuan untuk menghasilkan sebuah prototype produk pembelajaran bauran (blended learning) untuk mata kuliah Pengantar Organisasi Belajar di lingkungan program studi Teknologi Pendidikan Universitas Negeri Jakarta. Fokus penelitian ini adalah mengembangkan blended learning yang sesuai untuk mata kuliah Pengantar Organisasi Belajar. Penelitian pengembangan ini dilakukan dengan metode penelitian pengembangan dengan model Integrative Learning Design Framework (ILDF) melalui tiga tahap yaitu eksplorasi (exploration), penyusunan (enactment), dan evaluasi (evaluation). Hasil penelitian pengembangan ini menunjukkan hasil dengan kriteria baik pada produk hasil pengembangan melalui ujicoba ahli (expert review) dan ujicoba pengguna (oneto-one dan small group).
The broiler is a highly demanded animal protein source for Indonesian people. Nowadays, primary and derived product demand for broiler chicken increases steadily. So it is necessary to increase broiler farm performance in order to meet the increased demand. One of the broiler farm centers which have fulfilled the rapid request of broiler chicken is located in Bogor, West Java. However, there was an important issue facing the broiler industry in Bogor, namely the decreased growth of broiler chicken population in Bogor. This indicates in the optimized business performance of broiler farm, impacting on business sustainability. Theoretically, business performance can be improved by stimulating farmer entrepreneurial competence. This study aimed to analyze factors affecting entrepreneurial competencies of farmers and determine the influence of farmer entrepreneurial competence on broiler farm performance in Bogor. This study used a convenience sampling method involving 120 contract farmers when running their business. Data were analyzed using descriptive method and multivariate analysis using structural equation modeling (SEM). The results showed that farmer entrepreneurial competencies were very dominant in broiler farm business performance. The entrepreneurial competence variable was mostly influenced by the managerial competence variable of farmers. The influential manifested variable to increase managerial competence was the farmer's ability in human resource management.
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