Analysis of the Effectiveness of Internal Control Systems on Regional Financial Management in the North Maluku Provincial Government

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This study examines the performance of the Internal Control System (ICS) in the management of regional finance in the North Maluku Provincial Government. The research employed a descriptive qualitative methodology, utilizing primary data gathered through direct observation and interviews, alongside secondary data acquired from the BPK Audit Report (LHP). This study determined that the implementation of ICS has not been fully effective, based on the analysis of the five components of ICS as per Government Regulation (PP) No. 60/2008, aligned with the COSO framework. Notwithstanding attempts to enhance the control environment, the disparity between employees’ credentials and their responsibilities, along with deficiencies in risk assessment and control activities, suggests the presence of issues. Critical findings indicated that the assets were inaccurately documented, and the potential for unregulated budget management persisted. Furthermore, there was little communication among authorities within the responsibility transfer system. This study found that inadequate ICS can elevate the probability of misstatements in financial reports and obstruct local government initiatives aimed at attaining transparency and accountability in fund administration. This research aims to assist stakeholders in enhancing the future implementation of ICS.

Analysis of Basic Needs Factors Affecting the Academic Success of Affirmation Students: A Case Study at Jenderal Soedirman University

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This study examines the factors influencing the academic success of ADIK Papua affirmation students, particularly at Jenderal Soedirman University, using Maslow’s Hierarchy of Needs Theory. The research aims to understand how the fulfillment of psychological, social, and self-actualization needs impacts the adaptation and academic achievements of affirmation students. Employing a qualitative descriptive approach, this study surveyed 12 recipients of the ADIK Papua scholarship from various faculties and departments at Jenderal Soedirman University. Data were collected through observations and open-ended questionnaires, analyzed using an interactive three-step model: data reduction, data presentation, and conclusion drawing with verification. The findings reveal that the fulfillment of basic needs, including security, social support, and self-actualization, significantly influences the adaptation and academic success of ADIK Papua affirmation students.

Surgical Correction of Rectal Diverticulaum through Lateral Resection in Canines

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Perineal hernia is common in old uncastrated male dogs. The common hernial contents in perineal hernia in male dogs are urinary bladder, prostrate, perineal fat and rectum. The present paper describes the successful repair of rectal iverticulum in aged  male dogs. Rectal diverticulum is corrected by lateral resection technique and the perineal hernia was repaired by rotation of obturator muscle.

The Role of Artificial Intelligence in Enhancing Employee Performance through SHRM and Organizational Creativity at ABC Bank Yogyakarta Area Office

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This study explores the role of Artificial Intelligence (AI) in mediating the effects of Sustainability Human Resource Management (SHRM) and Organizational Creativity on employee performance. Conducted at ABC Bank’s Yogyakarta Area Office, the research employs a quantitative survey method and Structural Equation Modeling (SEM) to analyze data. SHRM practices, including HR development, diversity, and occupational safety, directly contribute to employee engagement and productivity. Similarly, Organizational Creativity, encompassing individual creativity, team collaboration, and knowledge creation, enhances innovation and adaptability within the workplace.

The findings demonstrate that SHRM and Organizational Creativity have a significant positive impact on employee performance. SHRM fosters a sustainable work environment, while Organizational Creativity drives the generation of new ideas and solutions to meet organizational goals. However, AI’s role as a mediator between these variables and employee performance was found to be statistically insignificant. This suggests that while AI facilitates HR processes and supports strategic decisions, its integration as a mediator depends on factors such as technological readiness and employee adaptability.

This study underscores the importance of aligning SHRM and Organizational Creativity with technological advancements to enhance employee performance. While the mediating effect of AI requires further exploration, its potential to transform HR and creativity processes remains promising. These findings provide valuable insights for organizations seeking to optimize employee performance by leveraging sustainable practices, fostering innovation, and integrating advanced technologies.

Balinese Lexicons Related to Segehan Offerings: An Ecolinguistics Study

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Balinese Hindu Religion has various types of offerings from the simple ones to the most extravagant ones. Segehan is one of the simplest offerings conducted to maintain the harmony of nature and humans. The word segehan comes from the word suguh with the suffix –an, which means an offering presented to the manifestation of God in the form of Bhuta Kala in the hope of maintaining harmony and balance in nature. This offering is for the Bhuta Kala. This article aims to map the Balinese lexicons related to Segehan and the types of segehan by applying an ecolinguistics approach. Ecolinguistics discusses in detail how the environment influences the use of language in a community. The research is qualitatively conducted in Marga Village Tabanan and Badung Bali Indonesia. The Balinese Lexicons related to Segehan showed that there are lexicons related to nouns, adjectives, and verbs. Meanwhile, the types of Segehan are Segehan Putih Kuning, Segehan Barak, Segehan Selem, Segehan Manca Warna,  Segehan Lelipi, Segehan Wong-Wongan, Segehan Agung,  and Segehan Cacah.

Collocation and Semantic Prosody of Synonimy in French: magnifique and superbe

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This paper aims to find the differences of two near-synonym in French, especially in term of its collocation distribution and semantic prosody. Two French adjectives, extraordinaire and remarquable which have the same core meaning, are the object of this analysis. Corpus linguistic method was used in collecting data from French corpora in Leipzig Corpora Collection and AntConc tool was used to obtain their collocates and their frequency of occurrence. Meaning aura or semantic prosody provides knowledge about the nuances caused by each adjective in a particular context. The results of the analysis show that magnifique and superbe show many similarities in meaning because they have high colloquial similarity, but there are still differences that can be used as distinguishing aspects of the two adjectives. The semantic prosody of magnifique shows a very positive nuance, while superbe can produce positive and neutral nuances.

Lexicon Variations on Traditional Weaving

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The research entitled Lexicon Variation on Traditional Weaving is a qualitative research focusses on the analysis of the semantic function of the lexicon process.  The focus of the analysis is formulated on two problems (1) types of lexicons weaving and (2) function and meaning of lexicon weaving. Observation and interview methods are applied for the data collection. Observation method is realized with interviewing the weavers when they do weave activity in the workshop. At the same time the owner of the weaving industry who is as the key informant is also interviewed. Unstructured deep interviewed was done for several weavers and the key informants. Theories on semantics from Leech (1981) and Lobner (2013) are applied for analysing the function and meaning of lexicons found in traditional weaving. It was found 100 of lexicons which were classified into 3 types. The dominant number of lexicons belong to the lexicon equipment which is followed apparently by lexicons for material and lexicons process. The semantic function of the lexicons in accordance with its classification is dominated by the lexicon process.

Acute oral toxicity assessment of ethanolic extract of Cassia auriculata linn whole plant in Albino mice

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The current study was conducted to assess the safety of an ethanol extract of the Cassia auriculata linn entire plant by detecting its potential toxicity following acute administration in Swiss albino mice. For the acute investigation, an ethanol extract of Cassia auriculata linn entire plant was supplied to albino mice in a single dose of 0-2000 mg/kg via feeding. After feeding, behavioral changes, adverse effects, and death were assessed for up to 14 days. Histopathological examinations were performed 14 days following oral dosing. At the end of the observation period, animals were sacrificed. In an acute investigation with ethanol extract of Cassia auriculata linn, the whole plant showed no behavioral alterations indicating detrimental effects or deaths. There were no significant differences in organ weights or gross necropsy between the treatment and control groups. The ethanol extract of Cassia auriculata linn entire plant can be deemed relatively harmless at the oral dose tested because it did not induce any mortality or unfavorable behavioral changes in albino mice, according to a necropsy investigation in acute toxicity.

The Balinese Lexicons Related to Banten Munggah in Piodalan Alit Rituals: An Ecolinguistics Study

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Piodalan or Odalan is a Hindu religious ceremony known as commemoration of the birth or birthday of a temple. The Piodalan ritual can be performed once every six months (210 days) based on wuku calculations which refer to the Hindu calendar calculations, or every year if based on sasih or month calculations, and if done every year it is called Pujawali. This ceremony is carried out to express gratitude for the abundant blessing from Hyang Widhi Wasa (the Creator)

In its implementation, Piodalan ceremony uses upakara /ritual in the form of bebantenan /offerings of which forms depend on the village/place, kala/time, and patra /circumstances, therefore piodalan is distinguished according to the level of upakara, into alit/ small, madya/ middle, and agung/huge. This research aims to discuss (1) The lexicon involved in Banten Munggah of the piodalan alit rituals, and (2) the morphological forms of these lexicons. The theories applied to achieve these goals are ecolinguistic theory (language use related to the environment), and morphological theory (word formation/lexicon).

This research is descriptive-qualitative field research using observation and note-taking techniques. The results of the analysis are presented using formal and informal methods, with inductive and deductive techniques. This research was conducted in Tabanan and Gianyar Regencies. The results reveal (1) The lexicon related to Banten Munggah of piodalan alit ceremony includes the lexicons on the offerings placed on the individual temple in the compound (banten munggah), it includes Banten Pejati, banten cenik, banten pejrimpenan. (2) the morphological forms of these lexicons are in the base forms, forms with affixations or derived forms, reduplications, and compound words.

Managing Technical and Vocational Education and Training (TVET) Programmes in a Challenging Economic Environment: Responses of Administrators of Selected TVET Colleges in Yaounde 3, Centre Region, Cameroon

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The study employed the survey research design for the collection of data from administrators of selected TVET colleges located in the administrative area of Yaounde 3, Centre Region of Cameroon.  The study involved the collection of data concerning the management problems or challenges confronting administrators of TVET colleges and the strategies that could be used in resolving them. The population consisted of all the administrators who have responsibility for the success of the school programmes – this included the principals, vice-principals, chiefs of work, and head of departments. No sampling was taken as the entire population was used since it was not large. A five-point Likert scale structured questionnaire developed by the researcher was used for data collection. The instrument was administered personally by hand.  Twenty-five (25) questionnaires were distributed and 20 were correctly completed and returned, representing a return rate of 80 %.  The data was analysed using the median as the measure of central tendency, and the Inter-Quartile Range as the measure of spread. The mean was thought to be unsuitable for this analysis since a composite score for a group of items on the questionnaire was not what was computed; and because Likert-type scales largely generate ordinal data. The findings have revealed a range of problems TVET administrators face in the course of managing their programmes, and the strategies that could be used in resolving them. Three of the problems, amongst others, include: 1) programmes run below acceptable limits because of insufficient funds; 2) absence of training materials in most programmes for students’ use; and 3) most machines are obsolete and out of use. Apart from identifying some of the management problems that TVET administrators encounter, some of the strategies that could be employed in resolving the problems were equally suggested. It was concluded that the manner in which the problems associated with the management of physical facilities, equipment and supplies; as well as of school finance and business management of TVET programmes are resolved could impinge on the success of the colleges.