In this study, using the Internal Auditor variable (X1) and the Fraud Detection variable (X2) and the quality of the financial statements in the implementation of internal audits and carrying out ...their duties and functions with the presence of an auditor's attitude can detect the presence of these attitudes to minimize the existence of Praud. This study aims to determine the effect of internal auditors and proud research on the quality of financial reports in strategic industrial SOEs. The research method used is descriptive analysis with a survey approach and non-probability sample techniques of respondents to strategic industrial SOEs in transferring the required data. Based on the research results, there is a strong relationship between variables.
Distanced learning, for most people, is synonymous with internet-based education and high technology. High technology-based learning in distanced learning contrasts with the distributed learning ...experienced by children in disadvantaged areas. This topic is complex and requires attention so that no child is left behind; yet it is rarely discussed in literary works, especially the facts of distanced learning without the internet from students' point of view who directly experience the phenomenon. This study aims to explore students’ experiences in disadvantaged areas in Indonesia regarding the implementation of distanced learning during the COVID-19 pandemic. In the process of in-depth individual interviews with seven participants, I used the Interpretative Phenomenological Approach. The results of this study indicate that although students in remote areas have a passion for learning, the distanced learning process without the support of adequate facilities during the COVID-19 pandemic is felt to be severe for the students. This condition causes psychological problems for junior high school students in remote areas; namely, students feel inferior and suffer a learning loss. In the future, it is necessary to develop an effective distance-learning model without internet-oriented for children in remote areas to develop students’ well-being.
This article aims to find the demarcation limit lines of religious tolerance from al-Kāfirūn chapter of the Holy Qur’an and respond to some issues developing in Indonesian. This study is based on an ...exploratory analysis of semiotic linguistic meanings of the chapter with an intention to respond to Indonesian Issues regarding the practices of religious greeting of the opening public speech, congratulating other religious celebrations, and singing performance of muslim students’ in a church as cases in point. This study found that the religious tolerance limits are ‘the belief’ and ‘the rituals’. Three activities are considered to go beyond the religious tolerance limits drawn from the chapter being studied, namely: (1) compromising religious belief, (2) mixing religious ritual activities, and (3) imposing religion on others. These three are, among others, the measurement of the activities considered tolerance or intolerance.
The impacts of global change on tropical forests remain poorly understood. We examined changes in tree growth rates over the past two decades for all species occurring in large (50-ha) forest ...dynamics plots in Panama and Malaysia. Stem growth rates declined significantly at both forests regardless of initial size or organizational level (species, community or stand). Decreasing growth rates were widespread, occurring in 24-71% of species at Barro Colorado Island, Panama (BCI) and in 58-95% of species at Pasoh, Malaysia (depending on the sizes of stems included). Changes in growth were not consistently associated with initial growth rate, adult stature, or wood density. Changes in growth were significantly associated with regional climate changes: at both sites growth was negatively correlated with annual mean daily minimum temperatures, and at BCI growth was positively correlated with annual precipitation and number of rainfree days (a measure of relative insolation). While the underlying cause(s) of decelerating growth is still unresolved, these patterns strongly contradict the hypothesized pantropical increase in tree growth rates caused by carbon fertilization. Decelerating tree growth will have important economic and environmental implications.
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BFBNIB, FZAB, GIS, IJS, KILJ, NLZOH, NUK, OILJ, SAZU, SBCE, SBMB, UL, UM, UPUK
Aims: With the aim of understanding why some of the world's forests exhibit higher tree beta diversity values than others, we asked: (1) what is the contribution of environmentally related variation ...versus pure spatial and local stochastic variation to tree beta diversity assessed at the forest plot scale; (2) at what resolution are these beta-diversity components more apparent; and (3) what determines the variation in tree beta diversity observed across regions/continents? Location: World-wide. Methods: We compiled an unprecedented data set of 10 large-scale stem-mapping forest plots differing in latitude, tree species richness and topographic variability. We assessed the tree beta diversity found within each forest plot separately. The non-directional variation in tree species composition among cells of the plot was our measure of beta diversity. We compared the beta diversity of each plot with the value expected under a null model. We also apportioned the beta diversity into four components: pure topographic, spatially structured topographic, pure spatial and unexplained. We used linear mixed models to interpret the variation of beta diversity values across the plots. Results: Total tree beta diversity within a forest plot decreased with increasing cell size, and increased with tree species richness and the amount of topographic variability of the plot. The topography-related component of beta diversity was correlated with the amount of topographic variability but was unrelated to its species richness. The unexplained variation was correlated with the beta diversity expected under the null model and with species richness. Main conclusions: Because different components of beta diversity have different determinants, comparisons of tree beta diversity across regions should quantify not only overall variation in species composition but also its components. Global-scale patterns in tree beta diversity are largely coupled with changes in gamma richness due to the relationship between the latter and the variation generated by local stochastic assembly processes.
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This research is about the influence of competence, motivation and organizational culture on lecturer performance mediated by job satisfaction at "MMTC" Yogyakarta High School. This research needs to ...be done because performance is a picture of organizational success, not merely the results achieved, also the processes that a person or organization undertakes to achieve its goals. So it is necessary to know how much influence and the direction of the relationship of several factors on the influence of employee performance in an organization, namely competence, motivation, and organizational culture factors that affect lecturer performance through job satisfaction at the "MMTC" Yogyakarta High School, so that it can be input, suggestion and alternative. in human resource management and policy development in improving existing human resource management, especially lecturer performance so that they are ready to compete and excel in their field of study. The subjects of this research are permanent lecturers at the "MMTC" Yogyakarta High School. The results showed that the hypothesis proposed was appropriate to explain that competence, motivation, and organizational culture had a positive and significant effect on the performance of lecturers at "MMTC" Yogyakarta High School. Other results show that competence, motivation, and organizational culture through job satisfaction have a positive and significant effect on the performance of lecturers at "MMTC" Yogyakarta High School.
The article is intended to analyze and find the idea of legal philosophy foundation and develop the concept of proceeds confiscation of corruption crime are enjoyed by a third party, and find the ...ratio decidendi some of the verdicts related to asset confiscation to a third party without prior seizure, compared with asset confiscation that preceded seizure at the level of investigation.The article found three findings. First, the philosophy foundation of asset confiscation against third parties is in order to maximize the return of state losses due to corruption. Second, the ratio decidendi verdicts related to assets confiscation to a third party without prior seizure, such that verdicts were not contrary to th laws, human rights and justice. The interpretation of the provisions of Article 19 in conjunction with Article 18 of Law Number 31 Year 1999 on the Eradication of Corruption Criminal as amended by Law Number 20 Year 2001 provides an opportunity asset confiscation to a third party as long as the third party is not good manner. Third, to find advice for legal reform of the provisions regarding on confiscation to third party in corruption crime in order that is not touch with the third party’s rights as a subjek of asset confiscation.
Tropical tree communities are shaped by local-scale habitat heterogeneity in the form of topographic and edaphic variation, but the life-history stage at which habitat associations develop remains ...poorly understood. This is due, in part, to the fact that previous studies have not accounted for the widely disparate sample sizes (number of stems) that result when trees are divided into size classes. We demonstrate that the observed habitat structuring of a community is directly related to the number of individuals in the community. We then compare the relative importance of habitat heterogeneity to tree community structure for saplings, juveniles and adult trees within seven large (24–50 ha) tropical forest dynamics plots while controlling for sample size. Changes in habitat structuring through tree life stages were small and inconsistent among life stages and study sites. Where found, these differences were an order of magnitude smaller than the findings of previous studies that did not control for sample size. Moreover, community structure and composition were very similar among tree sub-communities of different life stages. We conclude that the structure of these tropical tree communities is established by the time trees are large enough to be included in the census (1 cm diameter at breast height), which indicates that habitat filtering occurs during earlier life stages.
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Both habitat filtering and dispersal limitation influence the compositional structure of forest communities, but previous studies examining the relative contributions of these processes with ...variation partitioning have primarily used topography to represent the influence of the environment. Here, we bring together data on both topography and soil resource variation within eight large (24–50 ha) tropical forest plots, and use variation partitioning to decompose community compositional variation into fractions explained by spatial, soil resource and topographic variables. Both soil resources and topography account for significant and approximately equal variation in tree community composition (9–34% and 5–29%, respectively), and all environmental variables together explain 13–39% of compositional variation within a plot. A large fraction of variation (19–37%) was spatially structured, yet unexplained by the environment, suggesting an important role for dispersal processes and unmeasured environmental variables. For the majority of sites, adding soil resource variables to topography nearly doubled the inferred role of habitat filtering, accounting for variation in compositional structure that would previously have been attributable to dispersal. Our results, illustrated using a new graphical depiction of community structure within these plots, demonstrate the importance of small-scale environmental variation in shaping local community structure in diverse tropical forests around the globe.
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Atikel ini mengkaji penggunaan media youtube dalam meningkatkan hasil belajar siswa di Kudus. Artikel ini bertujuan untuk mengetahui penerapan media pembelajaran video berbasis Youtube mata pelajaran ...IPA materi Tata Surya, menganalisis efektifitas penggunaan video berbasis Youtube dalam meningkatkan hasil belajar siswa. Jenis penelitian yang digunakan adalah mixed methods (metode campuran) yang menggambarkan praktik guru dalam kelas dengan teori. Artikel ini mempunyai temuan bahwa pada awal pembelajaran yang dilakukan oleh guru tanpa menggunakan video berbasis Youtube kurang efektif karena terdapat 71,4% siswa yang belum tuntas belajar, sedangkan guru yang menggunakan video berbasis Youtube dalam materi Tata Surya terdapat 78,6% yang tuntas belajar yaitu sebanyak 22 siswa yang memperoleh nilai mencapai KKM (70). Artikel ini berkontribusi dalam menggambarkan strategi efektif penggunaan media Youtube dalam pembelejaran siswa madrasah Ibtidaiyah
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