Ringkasan Jurnal Penelitian

Fraud dalam laporan keuangan dapat didefinisikan sebagai usaha yang ditempuh oleh korporasi untuk mengelabuhi atau mengakali para pengguna laporan keuangan yang dipublikasikan, khususnya investor dan kreditor. Fraud dalam laporan keuangan terjadi karena berbagai alasan, antara lain adanya motif dan kesempatan karena kurangnya tanggung jawab tatakelola korporat dan keengganan para auditor untuk menjalankan prosedur audit yang mendeteksi afraud sebagai bagian dari kegiatan audit laporan keuangan. Fraud di dalam laporan keuangan memiliki tujuan yang berbeda-beda, misalnya (1) untuk mendapatkan kredit, pembiayaan jangka-panjang, atau investasi modal tambahan dengan melakukan penyelewengan laporan keuangan; (2) menjaga atau menciptakan nilai saham yang diinginkan; (3) menyembunyikan kekurangan kinerja; (4) menyembunyikan transaksi bisnis yang tidak wajar; dan (5) mengatasi kesulitan keuangan namun hanya sementara. Manajemen dapat pula melakukan fraud untuk mendapatkan keuntungan ...

Title: Everyday cosmopolitanisme in the European Commission Atuthor: Semin Suvarierol Documentation: Journal of European Public Policy 18:2 March 2011:181-200 Publication: Routlege, Taylor & Francis Group There is a rich body of literature on the functioning of the European Commission and the profile of its officials in the 1990s and early 2000s. Yet, the empirical evidence on the new generation Commission officials operating in the post-reform Commission bureaucracy is scarce. What kind of individuals end up working for the Commission? How do they think and behave on a daily basis? This article provides an insight into a crucial aspect of the everyday behaviour of Commission officials and whether national identity and categorizations play a role in the Commission. The analysis of the functions and meanings of nationality in a multinational context and the ways in which officials deal with nationality provides evidence of cosmopolitan dispositions and practices. In contrast ...

A Meta-analysis and Conceptual Critique of Research on Role Ambiguity and Role Conflict in Work Settings Susan E. Jackson , Randall S. Schule r (1985) Department of Management, Graduate School of Business Administration, New York University Academic Press, Inc. Teori peran (role theory) telah menjadi bagian yang signifikan dari kegiatan peneltiian sejak dekade 1950an. Penelitian-penelitian yang berhubungan dengan teori peran yang telah dilakukan antara lain tentang konstruk ambiguitas peran dan konflik peran (contoh penelitian, Gross, Mason, & McEachern 1978; Kahn, Wolfe, House, & Lirtzman 1970). Sebagian besar (sekitar 85%) penelitian skala ambiguitas peran dan konflik peran yang dikembangkan oleh Rizzo et al. 1970 (Van Sell, Brief, & Schuler 1981). Tidak adanya kesepakatan tentang pengetahuan ambiguitas peran dan konflik peran mengilhami dilakukannya penelitian ini. Mengingat telah terdapat hampir 200 peenltiian yang juga menggunakan ukuran-ukuran ambigitas per...

Brian Buijsse, Rebeccka K. Simmons, Simon J. Griffin, Matthias B. Schulze Epidemologic Reviews Vol. 33, 2011 Oxford Univ. Press on behalf of Johns Hopkins Bloomberg School of Public Health Trials have demonstrated the preventability of type 2 diabetes through lifestyle modifications or drugs in people with impaired glucose tolerance. However, alternative ways of identifying people at risk of developing diabetes are required. Multivariate risk scores have been developed for this purpose. This article examines the evidence for performance of diabetes risk scores in adults by 1) systematically reviewing the literature on available scores and 2) their validation in external populations; and 3) exploring methodological issues surrounding the development, validation, and comparison of risk scores. Risk scores show overall good discriminatory ability in populations for whom they were developed. However, discriminatory performance is more heterogeneous and generally weaker in external pop...

Jamie M. Ostrov, Douglas A. Gentile, Nicki R. Crick Media, Agression & Prosocial Behavior Social Development Preschool children (N = 78) enrolled in multi-informant, multi-method longitudinal study were participants in a  study designed to investigate the role of media exposure (i.e., violent and educational) on concurrent and future agressive and pro-social behavior. Specifically, the amount of media exposure and nature of the content was used to predict concurrent and future physical, verbal and relational aggression as well as pro-social behavior for girls and boys. This two year longitudinal study found that media exposure predicted various subtypes of aggression and prosocial behavior. These findings are qualified by the gender of the focal child. That is, parental reports of media exposure were associated with relational aggression for girls and physical aggression for boys at school. Ways in which these findings extend our understanding of the role of media during ea...

Skander Nasra Journal of European Public Policy 18: 2 March 2011: 164-180 Routledge, Taylor & Francis Group It is often stated that small states are not left much choice other than to accept the authority of large states in European Union (EU) foreign policy. This article argues that they may indeed be small in terms of resources but not necessarily in terms of influence. Conceptualizing EU foreign policy as a system of governance, the article suggests a framework for analysis to explain the extent to which small states may wield influence. The utility of the proposed framework is demonstrated by examining Belgian diplomatic activity in EU foreign policy towards the Democratic Republic of the Congo. Keywords: Belgium; Democratic Republic of Congo; European Union foreign policy; governance; influence; small states Tatakelola di dalam kebijakan luar negeri Uni Eropa: mencari pengaruh negara kecil Di dalam lingkungan Uni Eropa, kelompok negara kecil tidak memiliki banyak k...

Financial sector development in Central and Eastern Europe has proved to be a dramatic process characterized by some well-trumpeted successes, but even more so by many unexpected collapses of seemingly decent institutions and some systemic meltdown as well. The overall record of transition in the area of financial sector development is much less impressive than the achievements in macroeconomic stabilization, economic liberalization, and privatization of formerly state-owned enterprises. There are several reasons for this. Chief among them are the complexities of the financial sector and the intense political as well as emotional sensitivity attached to any major move in this area. Influential stakeholders such as politicians, government officials, business, and media people tend to overestimate the real value of particular institutions and to overemphasize their importance to the national economy. In the absence of strong external and internal governance structures, managers and owne...