Abstract:In recent years, risk-based internal audit has become increasingly important because it is considered an effective method to be applied in a business environment where risks are always changing. The purpose of this study…
is that the authors want to describe the process and stages of risk-based internal audit and the implementation of risk-based internal audit in organizations. Therefore, the method used by the authors to collect data is a qualitative method. Qualitative method is research that focuses on the use of descriptive data from the results of secondary data observations. Secondary data is information that already exists from before and is a collection of data by researchers to complete data needs for research. In this study, risk-based internal audit is a way of thinking from internal audit, which in this study tries to explain the most important stages of the study process.
Abstract:Bali is the province hardest strike by the Covid-19 pandemic. The drying up of tourist arrivals strike accommodation and transportation businesses. Until now, the government has not heard any special actions to restore that’s…
hat’s Indonesian tourism icon. Therefore, in a decentralized system, understanding the economic characteristics of a region is important to increase economic productivity to make it more optimal. In this regard, this analysis aims to provide an overview of the economic characteristics in the province of Bali before the pandemic and during the pandemic and identify potential sectors that need to be developed. This study uses the Location Quotient, Shift-Share, Klassen Typology, and Overlay analysis methods from 2010 to 2021. From the results of the research, Bali Province before the pandemic had five leading sectors, but during the pandemic, Bali Province did not move only one base sector can become a mainstay, further innovation strategies are needed to stimulate Bali's economy to rise to the way it was before the pandemic. It takes the right policies from the Central and Regional Governments to make innovations and strategies so that the Bali economy returns to what it was before the pandemic.
Abstract:The Covid-19 epidemic have a significant risk to the public's health. The Covid-19 infection spreads swiftly and affects people of all ages. The implementation of health guidelines among students and how students feel they…
ey can complete the Covid-19 procedure cannot be separated. The goals of this study is to ascertain how students view Covid-19 prevention from the viewpoint of the Health Belief Model. This research used a descriptive survey with a sample size of 170 respondents and the sampling method is purposive sampling. Descriptive analysis of the components of HBM perceived severity category is quite good (90.0%), perceived barriers is a quite good category (68.2%), perceived benefits is found to be in a quite good category (77.6%), health motivation is in quite a good category (81.2%) and it can be seen that the perception of vulnerability (55.9%) and perception of cues to act (56.5%) was quite good. Positive perceptions include student perceptions of the Health Belief Model's effectiveness in preventing COVID-19, which are rated as being quite good. Therefore, it is envisaged that linked parties would be able to enhance health promotion initiatives for the Covid-19 prevention procedure, both directly and through media like posters put up around campuses
Abstract:We live in the world where English language has become the most international language for communication among the other foreign languages. English just as the other languages has been used as a medium of communication for…
or diplomatic relationship, administrative affairs, employment, commerce, or trade and above all for education. However, policies regarding foreign language teaching teachers in Northern Cyprus must be reviewed to provide immense opportunities to enhance language competence of both language teachers and learners. In this sense, foreign language teaching and learning policy in ELT as well as other foreign languages must be well taught and successfully integrated into school systems and societies. Hence, the open-ended questions have been administered to six (6) foreign language teachers to elicit more detailed responses concerning teachers’ perception on changing time and options in teaching industry. The findings reveal how significant it is to introduce positive changes in foreign language teaching. The study suggests to be circumspect in the implementation of language policies and classroom activities regarding foreign language teaching and learning in order to prevent negative influences on both the teachers’ and the learners’ first language, ethnicity or culture.
Abstract:This research is motivated by the performance problems of Civil Servants, namely performance targets that are not achieved, dishonest behavior, and other events that are not as expected resulting in the low quality of performance…
rformance of Civil Servants (PNS). This research approach is a qualitative research with case study method. The results of this study indicate that basic training planning is made with reference to the RPJMD and the Strategic Plan. The organization is regulated by the mechanism of division of tasks, regulated based on the Decree of the Head relating to the Organizational Structure of the training management program which is generally understood and implemented by BKPSDM. The implementation of education and training at BKPSDM was carried out well, in addition to providing quality training for trainees, the committee also paid great attention to the health of participants. Supervision of basic training is carried out daily by class observers during distance learning, while classical supervision is carried out by the tutor. Barriers in general are due to the large number of participants while the time for CPNS is only one year so that there is extraordinary activity on the part of the organizers and facilitators. In overcoming the obstacles to the shortage of learning media, namely socialization before the implementation of careful preparation from the organizers and assessors of work performance. Submission of information through socialization and letters as well as utilizing the head of the class.
Abstract:The rapid spread of the COVID-19 pandemic has an impact on the world economy, including in the food and agricultural sectors. A 1% decline in China's economic growth in 2020 could have an impact of around 0.3% on the economy…
nomy in Indonesia, and Aceh is no exception. Therefore, the creative economy stimulus is one of the most appropriate alternatives in overcoming the community's economic problems, by utilizing local commodities through innovation of tempeh powder broth as family food security in Purwodadi Village, Nagan Raya Regency. The purpose of this activity is to provide the importance of creative economic education for coastal communities, especially for poor families towards family food security during the COVID 19 pandemic. The method in this activity uses the FGD (Focus Group Discussion) approach and the PALS (Participatory Action Learning System) method. FGD is a process involving participants (local government, MSME actors and the community) where they exchange messages in a dialogical manner within the framework of a common understanding of the social situation. The results obtained in this activity are the existence of a local business development model based on tempeh innovation that can foster a spirit of independence to form Micro, Small and Medium Enterprises in coastal communities towards family food security during the COVID-19 pandemic.
Abstract:In these digital eras, a Google Translate cannot be separated from students in learning a foreign language. The practicality of Google Translate as online dictionary has changed the position of manual dictionary. This study…
udy was conducted to explore perception of students in Islamic Education Department in using Google Translate in learning English subject. A questionnaire consisted of open-ended and close-ended questions was distributed to 138 students of Islamic Education Department. Then, descriptive qualitative research employed to describe and analyze the data. The result show that students assume Google Translate as a good way to help them translate difficult words, sentences, and paragraphes from English to Bahasa or Bahasa to English. Although the students find several problems especially in the quality of translation, they are confident to overcome the problems with effective ways. Moreover, the positive impacts of Google Translate use is greater that the negative impacts for several considerations.
Abstract:Second language teaching and learning has been grounded greatly on pragmatics. It has been a very important aspect of L2 learners. Majority of the existing literature on this subject matter has paid much attention to diverse…
erse pedagogies in the teaching and learning of English and how to integrate pragmatics in the classroom teaching of the language. Experts in the teaching and learning of English as a second language have over the period proven that understanding the level of competence of students’ pragmatics in terms of Pakistan EFL learners is imperative for establishing curriculum in teaching pragmatic competence. This study therefore addresses this aspect and pushes the debate further for a deeper understanding. This research specifically seeks to examine the pragmatic competence level of Pakistan students L2 learners or speakers as well as the contribution of gender and the type of school regarding their competency level in pragmatic knowledge. As for institution type, the results show that there is a significant difference regarding implicate and speech acts. The situational routines do not prove any differences for school type.
Abstract:Coronavirus Disease or COVID-19 is still a concern around the world. After additional examination, it was viewed that as a new strain of Covid was the reason. There is still a lot of controversy surrounding this disease,…
including aspects of diagnosis, treatment, and prevention. Therefore, we conducted a review of studies related to COVID-19 which have been widely published from early 2020 to the end of March 2020. Until now, definitive treatment for COVID-19 has not been found, patients with COVID-19 are only given supportive therapy. The method used in this research is a literature study, which is a study whose research object is in the form of library works, either in the form of scientific journals, books, articles in the mass media, as well as statistical data so as to describe the epidemiological trend of COVID 19. The purpose of writing this article is to knowing the distribution trend of COVID-19, which is still a pandemic issue.
Abstract:Serangan phishing melalui email merupakan ancaman cybersecurity yang terus berkembang dan dapat menyebabkan kerugian finansial maupun kebocoran data yang serius. Untuk mengatasi permasalahan ini, dibutuhkan metode yang andal…
ndal dan otomatis guna membedakan email phishing dari email yang sah. Algoritma Random Forest dipilih karena kemampuannya dalam menangani struktur data yang kompleks dan menghasilkan akurasi klasifikasi yang tinggi. Pada penelitian ini, algoritma Random Forest diimplementasikan untuk klasifikasi email phishing menggunakan dataset yang terdiri dari email phishing dan email yang sah. Dataset tersebut diproses melalui tahapan pra-pemrosesan, ekstraksi fitur, pelatihan model, dan evaluasi. Hasil penelitian menunjukkan bahwa sistem berhasil mengklasifikasikan email phishing dan email yang sah dengan tingkat keakuratan yang tinggi, sehingga efektif dalam mendukung proses penyaringan email secara otomatis dan aman.