The Influence of Expertise, Time of Assignment and Audit Stages on the Audit Quality of Internal Government Supervisory Apparatus (APIP) at Inspektorat throughout Aceh

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The purpose of this research is to determine the influence of APIP’s expertise, APIP’s time of assignment and audit stages, namely the planning stage, implementation or supervision stage, and reporting stage on audit quality of Inspektorat throughout Aceh. The populations in this research are all APIPs at Inspektorat throughout Aceh, with a total of 23 regional inspektorat through Aceh. The samples in this research are censuses, cosisting of 23 regional Inspektorat with a total of 665 auditors spread across 23 regional Inspektorat throughout Aceh serve as samples with the sampling method used in this research namely random stratified sampling. The number of respondents in this research are 182 auditors from 23 regional Inspektorat throughout Aceh. Data analysis in this research is carried out by evaluating the measurement model (outer model) and structural modeling (inner model) using the Structural Equation Model (SEM) while the analysis of the research data carried out using the Partial Least Square (PLS) approach. The result of the research shows that expertise, time of assignment, and audit stages have a positive and significant effect on audit quality in Inspektorat throughout Aceh. Expertise has a positive and significant effect on audit quality in Inspektorat throughout Aceh. Time of assignment has a positive and significant effect on audit quality at Inspektorat throughout Aceh. and audit stages have a positive and significant effect on audit quality at Inspektorat throughout Aceh. The implications of the results of this reserach are hoped to be a benchmark for inspectors and decision makers in an effort to improve audit quality are expected to increase the number of auditors with JFA Certificate and have them participate in Education/Training and Techincal Guidance in the field of supervision so that Internal Government Supervisory Apparatus has a high comptency in producing quality audits.

Concentration of Rumen Parameters in Vitro Complete Pellet Feed Contains Different Alternative Energy Source Materials

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This research aims to determine the effect of using alternative energy sources in the form of banana tubers and rejected cassava in complete pellet feed with different levels on VFA, NH3 and pH levels in vitro. The method used in this research is an experimental method using a completely randomized design (CRD) with 4 treatments and 4 replications, the treatments in this research are: R0; complete feed pellets 40% banana weevil + 60% concentrate, R1; complete feed pellets 60% banana weevil + 40% concentrate, , R2; pelleted complete feed (40% cassava + 60% concentrate, R3; pelleted complete feed 60% cassava + 40% concentrate. The data obtained were analyzed using analysis of variance. Based on the results of statistical analysis, it showed that the treatment had a significant effect (p<0, 05) on VFA, NH3 and rumen fluid pH levels. The conclusion of this research is that based on the discussion above, it is concluded that the use of different energy source materials in complete pelleted feed is able to increase VFA production and NH3 concentration and rumen fluid pH in vitro to the best level. 40%.

The Study on the Effect of Owning Pets, Dogs or Cats, On the Rates of Stress and Depression in Thailand

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Several studies have reported that pets can help people decrease their stress and depression. This encourages people to own either cats or dogs to help their mental health. This research aims to find the effectiveness of pets owning on the rate of stress and depression between petting dogs and cats. This research may help people who struggle with mental health. If this research confirms that dogs and cats have an impact on stress and depression, this may help people decide whether to own dogs or cats. On the other hand, if owning dogs or cats doesn’t have a correlation, people may need to see other ways or may discuss other factors that would come after buying a cat such as time, price, and pet’s behavior. Thus, we conducted a survey consisting of 33 questions. We had 26 pilot responders, revealing 0.819 for pet owners and 0.899 for non-pet owners. Our results from one-way ANOVA (F-test) show no correlation between dog owners, cat owners, and non-pet owners for their stress and depression rates (p-value = 0.333). This suggests that owning pets is not the main factor that could help people to step away from stress and depression.

Green Hotel Practices and Sustainable Development Goals: An Indian Perspective

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This research paper delves into the critical intersection of green hotel practices and Sustainable Development Goals (SDGs) within the context of India. Focusing on four SDGs—Clean Water and Sanitation (SDG 6), Affordable and Clean Energy (SDG 7), Responsible Consumption and Production (SDG 12), and Climate Action (SDG 13)—the study explores the perceptions of environmental management representatives in India’s four and five-star hotels. Through a comprehensive analysis of survey data from 32 participants, the research uncovers a multifaceted landscape where proactive engagement with green practices is evident.

Key findings reveal that hotels in India have a commendable commitment to environmental sustainability, actively aligning with these SDGs. Notable practices include the adoption of energy-efficient technologies, waste reduction and responsible waste management, and proactive steps in climate change mitigation. However, challenges persist, particularly concerning the limited adoption of renewable energy sources, such as solar and wind power.

This study offers a nuanced perspective on the hotel industry’s contribution to SDGs, underscoring both commendable achievements and areas for further improvement. The findings hold valuable implications for policymakers, hoteliers, and sustainability advocates, emphasizing the industry’s pivotal role in achieving global sustainability objectives.

 

Insider and Outsider Language in Indonesian Suicide Notes: Forensic Linguistic Study

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Suicide has been happening quite frequently in Indonesia as news reported that there is an increase in number of suicide cases in 2023. Suicide notes are found on several cases. The notes are expected to be written by the victims. However, an issue is encountered when there are suicide notes that seem to be manipulated; thus, the notes are fake. This situation can be identified and analysed through the perspective of language, particularly from forensic linguistic point of view. Therefore, this study aims to identify linguistic features that show genuineness and fabrication. The data collected were Indonesian suicide notes found on the internet. Data collection was conducted through documentation method. The data were analysed through referential identity and content analysis from descriptive-qualitative approach. The theories applied were Olsson’s insider and outside language of suicide notes. The findings show that genuine and fabricated Indonesian suicide notes have different linguistic features. The genuine notes use insider language that demonstrates the language of the victims. The fabricated notes use outsider language that denotes the language of the general people who have typical view towards suicide.

The Optimal Portfolio of Stocks for Generation Z retail investors using The Single Index Model and The Constant Correlation Model in The LQ45 Index

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Generation Z retail investors, characterized by a higher risk tolerance for risky assets, seek to balance return and risk in their portfolio of investments. To mitigate market risk, they employ portfolio selection models to utilize Markowitz’s Diversification Principle. By using a portfolio selection model (an allocation model) for a risky asset, it helps investors allocate their investment budget to their selected stocks. For that reason, this study compares the Single Index Model and the Constant Correlation Model for portfolio allocation using stocks listed in the LQ45 index during stable (2018–2019) and global crisis (2020–2021) conditions. Results indicate the robustness of the constant correlation model in the stable condition scenario. During crises, however, both models can outperform the risk-free rate. Model assumptions play a crucial role in portfolio outcomes, emphasizing the importance of aligning investments with personal risk-return preferences. While no universal model fits all, these methods offer valuable options for tailoring risk-return profiles.

The Effect of Service Quality and Commitment to Quality on Patient Satisfaction and Word of Mouth Intention in the Regional General Hospital of Tamiang Layang Barito Timur Regency

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This study aims to examine the effect of service quality and commitment to quality on patient satisfaction and word of mouth intention as intervening variables in patients at the Tamiang Layang Regional General Hospital, East Barito Regency. The population in this study were 122 inpatients in the rose and jasmine rooms, the data were taken from questionnaires distributed to respondents. Data were analyzed using SmartPLS Version 3. The results of this study are Service Quality has an effect on patient satisfaction, Commitment to quality has an effect on patient satisfaction, Service quality has an effect on Word Of Mouth Intention, Commitment to quality has an effect on Word Of Mouth Intention, Patient satisfaction has an effect on Word Of Mouth Intention Regional General Hospital Tamiang Layang, East Barito Regency.

Proposed Marketing Strategy Development for Local Cattle Frozen Semen Sales (Case Study: Balai Inseminasi Buatan Lembang)

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BIB Lembang was constructed in 1975 and became the first Artificial Insemination Center to be developed in Indonesia. BIB Lembang is also a Technical Implementation Unit which is under the Director General of Livestock and Animal Health and is responsible to the Director General of Livestock and Animal Health and is technically fostered by the Director of Livestock Breeding and Production with production duties. Marketing, testing, and monitoring of superior livestock semen quality, as well as preparation of artificial insemination methods. Meanwhile, based on the author’s initial research and problem-solving efforts, The research’s findings indicate that although BIB Lembang continues to have strong customer loyalty, a large number of its patrons still choose imported cattle frozen semen to local cattle frozen semen. The purpose of this study is to identify the factors that influence customer satisfaction in relation to service quality, as well as the impact of human resources capability and technological infrastructure support on the quality of local cattle frozen semen products. Additionally, a business strategy to enhance competitiveness in the local cattle semen market will be designed. Both quantitative and qualitative methods will be used in this study. STP methodology and customer analysis both employ quantitative methodologies. Internal study of “Current Marketing Capability” and the search for preferences in “secondary data” were used in the data collection process. Seven people were interviewed using the qualitative method, one of whom was the head of BIB Lembang. Based on the research findings, companies can implement business strategies such as service quality to boost sales of local frozen cow semen. These strategies should be complemented by superior human resource competence, adequate technological infrastructure, good online ordering facilities – Sijalu, and customer satisfaction. To develop a SWOT Analysis and TOWS matrix for BIB Lembang in order to obtain a competitive edge and boost sales of local cattle frozen semen, the internal and external aspects will be analyzed using PESTEL analysis, competitor analysis, current marketing capability, and competitor analysis.

Factors Related To the Incidence of Pulmonary TB in Rural Communities in South Lampung, Indonesia: A Case-Control Study

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Indonesia is ranked second in the world with the highest number of TB cases after India. The trend in the case detection rate of tuberculosis cases for all types per 100,000 population in Lampung Province, Indonesia, during 2016-2020 tends to increase. This research aims to analyze factors related to the incidence of pulmonary TB. This case-control study with a sample of 58 respondents (29 in the case group and 29 in the control group) was conducted in the work area of one of the public health centers in South Lampung Regency, starting September-October 2023, using purposive sampling. The research instrument consists of a questionnaire sheet. Data analysis used Chi-square and logistic regression tests. The results of the study showed that the factors associated with the incidence of pulmonary TB in this study area were age (OR= 3.90; 95% CI = 2.28-6.65), nutritional status (OR= 3.72; 95% CI = 1, 23-11, 16), economic status (OR= 4, 22; 95% CI = 1, 40-12, 65), home hygiene (OR= 6, 89; 95% CI = 2, 17- 21.80), smoking habits (OR: 4.71, 95% CI = 1.48-15.03), and the history of pulmonary TB in the immediate family (OR: 3.57, 95% CI = 1.12-11 .37). The dominant factors associated with the incidence of pulmonary TB in this area are economic status (OR= 34.31; 95% CI= 1.56-753.26) and history of pulmonary TB in the immediate family (OR= 37.67; 95% CI = 1.75-809.26). It is necessary to provide education on risk factors for the incidence of tuberculosis, especially about reducing close contact between TB patients and family members, for example, by wearing masks and not throwing away TB patient waste.

The Appreciation of Nature for the Design Creativity on Songket Weaving Cloth

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Symbol is a means of non-verbal communication which is generally used in culture. The use of symbols is for the needs of expressing cultural elements possessed by an ethnic or even a nation. For example, various symbols are used on songket weaving cloth and the symbols are interpreted having different meaning based on the cultural background of the people where the songket weaving cloth is produced. This is qualitative research focuses on the symbols and meaning delivered on the design of Balinese songket weaving cloth. The research uses observation method and deep interviews for data collection. Theories of linguistic semantic and linguistic semiotic are applied for the need of the analysis. The analysis highlights on the type and meaning of symbols. The results show there are five classifications of symbol based on the motif design. The interpreted meaning of every symbol is generally to the nature appreciation since the artists life is very close to nature.