Fraud prevention is the best effort to solve fraud problems. Minimizing opportunities can be one of the factors that needs to be considered to prevent fraud. This research aimed to analyze the effect minimization opportunity, which consists of several variables, specifically methods of prevention and detection of fraud, internal control, management policy and management integrity, to the prevention of fraud in point of view of the auditors of the Audit Board of the Republic of Indonesia and the local government internal auditors. Data collected by using a questionnaire. Usable sample consisted of 79 respondents. Data were tested using PLS. The research result declared that internal control is an effective factor to minimize opportunities to prevent fraud. Another finding from the study was that fraud prevention and detection methods were not able to reduce fraud. Instead, the fraud prevention and detection methods have a positive effect on the likelihood of fraud. The important thing that needs to be considered in future research is that the distribution of questionnaires to internal and external auditors can be carried out proportionally so that the perceptions of each party can be tested and compared.
This research aims to synthesize Mg/Al hydrotalcite with mole ratio variations of Mg/Al precursor through low supersaturated precipitation method. Mg/Al hydrotalcite was synthesized with Mg/Al mole ratio variation of 1:1, 2:1, 3:1, and 4:1. Mg/Al hydrotalcite was synthesized using NaOH and Na 2 CO 3 base solutions. The mixture of precursor was stirred for 2 hours then treated by hydrothermal at 100 °C for 4 hours. Results of the synthesis Mg/Al hydrotalcite with mole ratio variations is a white powder. The formation of the structure of Mg/Al hydrotalcite showed by certain peaks in the FTIR spectra and XRD diffractogram.The results of data analysisshowed that variation of mole ratio Mg/Alcauses a shift of peak in the XRD diffractogram shifted towards the left along with a comparative increase in mole ratio Mg/Al, but the main functional groups on the compound Mg/Al hydrotalcite increasingly formed with better.
In business, transaction records is very important. An accurate accounting record displays the true description of a business, nevertheless, it must anticipate a public norm. It has been stated on the Holy Quran at verse of al-Baqarah (2): 282 that the command of adminstration order, and transparancy, have been repeated for about five times. This is about to clarify how the accounting treatment of mudlârabah muthlaqah and mudlârabah musytarakah must be written. The both have a distinctive caharacters that must be separated to each other to figure out the correct portion of devidend based on the applied agreement. Mudlârabah muthlaqah is a mudlârabah-base management, the investor gives an authority in financial management. Meanwhile, mudlârabah musyatarakah has been the combination of mudlârabah and musyarakah Key Words: Akuntansi, mudlârabah, mudlârabah mutlaqah, dan mudlârabah musytarakah
Diabetes melitus merupakan gangguan metabolisme yang sering dikaitkandengan kebiasaan gaya hidup modern seperti kebiasaan merokok. Kandungan racundalam rokok dapat menyebabkan gangguan sirkulasi darah pada kaki yang dapatdiukur melalui pemeriksaan nilai ankle brachial pressure index. Penelitiandeskriptif komparatif ini bertujuan untuk mengidentifikasi perbedaan nilai anklebrachial pressure index pada pasien diabetes melitus perokok dan non perokok. Teknik pengambilan sampel berupa purposive sampling dengan melibatkan 100 responden diabetes melitus tipe 2. Hasil analisa data dengan uji paired t test didapatkan p-value value 0.0001 > 0.05 terdapat pengaruh pemberian gerakan tai chi terhadap nilai ABI pada responden perokok, dan didapatkan nilai p value 0.01 > 0.05 terdapat pengaruh pemberian gerakan tai chi terhadap nilai ABI pada responden non perokok. Kesimpulan penelitian ini menunjukan bahwa terdapat perbedaan nilai ankle brachial pressure index pada pasien diabetes melitus perokok dan non perokok setelah diberikan tai chi. Untuk mencegah terjadinya komplikasi diabetes melitus diharapkan tetap menjaga gaya hidup yang baik seperti jangan merokok, menjaga pola makan, dan rutin berolahraga.
The facilities and infrastructure owned by SMA 1 Sumber in Cirebon district, can be said to be quite adequate, but there are shortcomings in school conditions such as the wide environment at SMAN 1 SUMBER making facilities poorly maintained at several points, especially the Labs and Mosques at SMAN 1 Sumber. This can be minimized by means of community service for the entire community of SMAN 1 SUMBER, of course this can maintain the condition of the facilities at SMAN 1 SUMBER well maintained, so that they are not easily damaged. And also during the Covid-19 pandemic which has been running for more or less two years, conditions at some points in SMAN 1 Sumber are not well maintained, especially when students pass through the SMAN 1 SUMBER mosque, which looks very dirty with thick leaves and dust. This affects learning activities and the learning process is less effective and efficient. Management of facilities and infrastructure in improving the learning process at SMAN 1 SOURCE school includes planning, organizing, procurement and supervision. To conduct a selection of the items to be used, it means that the manager checks the items that support the learning process, to avoid unwanted mistakes. The teacher's efforts to improve the learning process of students at SMAN 1 SUMBER, the teacher's obstacle in improving the learning process of students is the limited cleaning of facilities and facilities at SMAN 1 Sumber. Supporting and inhibiting factors in improving the learning process of students at SMAN 1 Sumber, Cirebon district, as for the supporting factors, one of which is the teacher, the teacher's role is very important for the learning process, because professionalism will determine success during the teaching and learning process in the classroom. . The management of learning facilities and infrastructure plays a significant role in distributing donations optimally in the course of the learning process so that it can produce clean, neat and beautiful schools so as to produce an exciting and safe environment for both teachers and students to be in school. In addition, it is hoped that there will be tools and equipment or learning facilities that are sufficient quantitatively, qualitatively and relevant to the needs and can be utilized optimally for the benefit of the learning and education process for both teachers and students. The process of increasing at SMA N 1 Sumber, Cirebon Regency, can be seen from the number of students who enter every year.
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