Tourism industry consists of various types of tourism businesses. It aims to provide a satisfying service experience for tourists. A satisfying service experience will have an impact on tourist loyalty. Human resources are the main mobilizers in the tourism industry. It plays a role in ensuring service quality and customer satisfaction, as well as company performance. Nevertheless, the diversit…
Sexual crimes toward underage children tend to cause negative impacts on the victims, both physically and mentally, so many of them have prolonged trauma. In response to this, the government issued Peraturan Pemerintah Pengganti Undang Undang Nomor 1 Tahun 2016 replacing Pasal 81 Undang Undang Nomor 23 Tahun 2002 Tentang Perlindungan Anak. In Peraturan Pemerintah Pengganti Undang Undang Nomor 1…
Accounting fraud is an illegal action against organization's finances. This action can be carried out by various parties, both those who are members of the organization concerned, and those who are not. Generally, accounting fraud can be done by misusing organizational assets, corrupting, and manipulating data in an organization's financial statements. These three categories can cause organizat…
This final report is aimed to explain how to detect the occurrence of earning management in the company using fraud pentagon theory. Earning management is defined as an act of intervening financial statements through policies implemented by management. To detect it, principals can use fraud pentagon theory consisting of five elements namely pressure, opportunity, rationalization, competence, an…
Advances in technological innovation are rapid, especially E-commerce in the business sector. The payments can be conducted not only in cash, but non-cash as well. By the retailer Amazon online, the Amazon Go presents as the technological innovation of payment transaction. The Amazon Go is a store with a non-cash payment transaction system with the concept of "Just Walk Out Shopping Experience"…
BPKAD (Badan Pengelola Keuangan dan Aset Daerah) is a work unit in a regency/city government whose task is to prepare and implement regional financial management policies and function as regional treasurers. BPKAD is spread in all regencies/cities throughout Indonesia. One of them is in Malang City. BPKAD of Malang City staff must be professional in carrying out their duties, therefore, BPKAD s…
In early 2020 the pandemic occurred worldwide due to the spread of the COVID-19 virus starting in Wuhan, China. The virus is increasingly spreading and attacking various groups. To deal with the spread of the virus, health agencies and the government are recommending home quarantine. Because of that police, all activities must carry out in the house, from work, worship, teaching, and learning a…
This Final Report aims to find out about the development of Lamin architecture in West Kutai regency and to find out how influential the times are in changing the construction of Lamin, namely the replacement of building materials used in building Lamin in the current era. This Final Report was conducted with a qualitative descriptive research method, the sample in this study were indigenous t…
The very fast development of information technology can help provide great benefits to every technology user. Technology is a tool used to help daily life. The development of information technology cannot be separated from a database. The database is a media or tool that functions to store or record every process carried out in information technology. The existence of a database can be very hel…
Architecture is an applied knowledge that happened to be influenced by a lot of other knowledge. Architecture concept design in Indonesia is influenced by two factors; there are climates or weather that happened in Indonesia and cultures in Indonesia. These building concepts are Modern Architecture, Nusantara Architecture, Tropic Architecture, and the one that happening now is Green Architectur…