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ABSTRAK
Penelitian ini menguji intensi whistleblowing karyawan di salah satu BUMN di Indonesia dengan menyajikan beberapa skenario kecurangan untuk meneliti pengaruh dari kecurangan dan faktor situasional; seperti tipe kecurangan, materialitas, kesadaran pelaku, dan kesadaran karyawan lain; pada intensi whistleblowing. Masih belum banyak bukti tentang faktor yang mempengaruhi intensi calon whistleblower untuk melaporkan kecurangan, khususnya dalam konteks faktor situasional. Hasil dari penelitian ini mengindikasikan bahwa karyawan lebih memiliki sedikit intensi untuk melaporkan kecurangan laporan keuangan daripada pencurian, kecurangan yang tidak material daripada material, kecurangan pada kondisi dimana pelaku sadar akan pengetahuan calon whistleblower akan kecurangan dan ketika sesama karyawan tidak sadar akan kecurangan tersebut. Hasil penemuan studi ini dapat menjadi sumber informasi untuk meningkatkan efektivitas whistleblowing system

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ABSTRACT
This research examined one of Indonesian state-owned company employees whistleblowing intention by presenting several fraud scenarios to assess the impact of fraud and situational factors; such as fraud type, materiality, wrongdoer?s awareness, and others? awareness; on employees? whistleblowing intention. There is still not much evidence on the factors affecting potential whistleblowers intention to report wrongdoing, particularly in the context of situational factors. The data are collected through questionnaire distribution to the employees. The result indicates that employees are more likely to report theft than financial statement fraud; material fraud than immaterial fraud; in condition in which the wrongdoer is aware and when others are aware of the wrongdoing. The findings may become source of information to enhance whistleblowing policies effectiveness.

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Providing an overview of the myriad ways that we are touched by death and dying, both as an individual and as a member of society, this book will help readers understand our relationship with death. Kastenbaum and Moreman show how various ways that individual and societal attitudes influence both how and when we die and how we live and deal with the knowledge of death and loss. This landmark text draws on contributions from the social and behavioral sciences as well as the humanities, such as history, religion, philosophy, literature, and the arts, to provide thorough coverage of understanding death and the dying process. Death, Society, and Human Experience was originally written by Robert Kastenbaum, a renowned scholar who developed one of the world's first death education courses. Christopher Moreman, who has worked in the field of death studies for almost two decades specializing in afterlife beliefs and experiences, has updated this edition."--Publisher's description

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ABSTRAK
Laporan magang ini membahas tentang proses audit atas akun persediaan pada PT HSH untuk periode 2015 yang dilakukan oleh KAP MAF. Untuk lebih spesifik, laporan magang ini membahas mengenai pengendalian internal perusahaan, kebijakan akuntansi terkait akun persediaan dan prosedur audit yang dilakukan oleh KAP MAF. Prosedur audit telah dilakukan sesuai dengan standar audit internasional. Berdasarkan hasil prosedur audit yang dilakukan oleh KAP MAF, auditor menyimpulkan bahwa pengendalian internal PT HSH telah dijalankan dengan efektif untuk meminimalisir risiko salah saji material pada laporan keuangan. Selama proses audit, terdapat temuan audit berupa kesalahan PT HSH dalam menentukan nilai provisi atas akun persediaan akibat penutupan penjualan komersial perusahaan tahun 2016. Namun secara garis besar, perlakuan akuntansi atas akun persediaan pada PT HSH sudah sesuai dengan PSAK 14.

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ABSTRACT
This report is aimed to explain about inventory audit of PT HSH for period 2015 that is conducted by KAP MAF. Specifically, this report is explaining about companys internal control, accounting policy related to inventory account and audit procedure conducted by KAP MAF. The audit procedure is in accordance with International Standard on Auditing. Based on the result, auditors concluded that the internal control of PT HSH is effective to minimize the risk of material misstatement in the financial statements. During the audit process, auditors found about material misstatement of provision made by PT HSH due to the closure of companys commercial sales in 2016. However, in general, the accounting treatment of inventory of PT HSH is in accordance with PSAK 14. Furthermore,

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Tesis ini mengungkap salah satu aspek penyusun atmosfer dalam arsitektur, yaitu quasi. Ide ini berawal dari problematika diskursus materialitas yang selalu berkutat pada form dan hardware dari arsitektur, namun masih sedikit yang berbicara mengenai aspek materialtas dan karakteristik ruang yang menghubungkan antara manusia dengan arsitektur. Quasi dalam atmosfer kemudian menjadi penting, sebab kehadiran quasi mampu menghadirkan arsitektur yang bersifat immaterial, amorphic, dan transcendental, yang mengubah material dan things dalam atmosfer menjadi Quasi-Material dan Quasi-Things. Kemampuan yang dimiliki oleh Quasi-Material dan Quasi-Things dapat dikembangkan menjadi sebuah Metode Desain Arsitektur yang menghubungkan arsitektur dengan manusia. Metode desain arsitektur dengan menggunakan Quasi-Material dan Quasi-Things dapat memindahkan fokus desain, dari atmosfer yang terbentuk secara accidental, menjadi intentional. Metode ini memberikan kebebasan pada arsitek untuk bereksplorasi dalam merancang atmosfer yang dituju tanpa harus memikirkan bentuk. Posisi form dalam metode ini adalah hasil dari rancangan atmosfer yang terbentuk dalam arsitektur. Melalui rangkaian eksperimen dan skenario alur lintasan matahari sebagai batasan desain, arsitektur yang dirancang dengan menggunakan metode Quasi-Material dan Quasi-Things mampu menghadirkan atmosfer yang terdesain untuk mempertahankan kualitas atmosfer ruangnya sehingga dapat memaksimalkan pengalaman sensori manusia. ......This thesis unveils quasi as one of the components of atmospheres inside architecture. This idea emerges from problematical discourse in materiality, which likely talks about form and the hardware of architecture. However, the literature on aspects of materiality and spatial characteristics that connect humans with architecture is still less adequate. Quasi as the component of the atmosphere became important because the presence of quasi could project an immaterial, amorphic, and transcendental architecture that could turn material and things (in the atmosphere) into quasi-material and quasi-things. The capability of those quasi-material and quasi-things can be developed into architecture design methods that could connect the relationship between humans and architecture. Quasi-material and quasi-things as architecture design methods could shift the design focus from an accidental-formed atmosphere into an intentional-formed atmosphere. This method removes the architect’s circumscription to explore and design their own desired atmosphere without concern about form. This method makes form as a result of the atmospheric design that is formed in the architecture. Through several experiments and scenarios of the sun’s path as a design limitation, architecture designed using the quasi-material and quasi-things method is able to present a design atmosphere to maintain the quality of the spatial atmosphere and maximize the human sensory experience.

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ABSTRAK
Materialitas sebuah material sebagai hasil dari elaborasi berbagai material yang digunakan pada eksterior dan interior dari sebuah luxury brand store merupakan salah satu aspek estetika yang hadir pada luxury brand store. Keberadaan materialitas membantu membentuk atmosfer store, khususnya luxury feelings, yang merupakan tujuan utama setiap luxury brand. Luxury feelings ini memiliki peran yang penting karena saat ini konsumen luxury memiliki keinginan untuk merasakan suatu pengalaman berbelanja (luxury experience) dibandingkan hanya membeli produk luxury brand-nya saja. Skripsi ini mengkaji tentang materialitas sebuah material yang digunakan pada luxury brand store. Penulisan skripsi ini bertujuan untuk mengetahui peran materialitas dalam menghadirkan luxury experience bagi konsumen saat berbelanja di sebuah luxury brand store. Metode yang digunakan pada skripsi ini yaitu, observasi langsung dan analisis studi kasus pada salah satu luxury fashion store di Jakarta dengan fokus terhadap penerapan serta perlakuan material yang digunakan pada store, sehingga dapat mengetahui hubungan antara materialitas dengan luxury experience pada sebuah luxury brand store. Dengan harapan, skripsi ini dapat membantu meningkatkan kualitas dalam bidang ritel di Indonesia.

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ABSTRACT
The materiality of material-which created from the elaboration of various materials used for the exterior and the interior of a luxury brand store-is one of the aesthetic aspects in a luxury brandstore. It helps to create the stores atmosphere, particularly the luxury feeling, which is the main objective of any luxury brand. This luxury feeling play an important role, because nowadays luxury consumers want to feel the luxury experience rather than only to buy their products when they shop in a luxury brand store. This paper discuss the materiality of material used in a luxury brand store. The aim of this study is to examine the role of materiality in creating a luxury experience for consumers when they shop in a luxury brand store. Through observating and analyzing, also taking a case study on one of luxury fashion store in Jakarta with focus on the material application and treatment are used in order to examine the connection between materiality and luxury experience in a luxury fashion store. So hopefully, it will help to improve the quality of retailing in Indonesia.

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Laporan magang ini bertujuan menjelaskan prosedur audit yang dilakukan KAP SNF atas akun liabilitas PT MRA, untuk periode laporan keuangan per 31 Desember 2018. Salah satu prosedur audit yang akan dijelaskan adalah pengujian Search for Unrecorded Liability (SURL) sebagai bagian dari pengujian substantive-test of detail. Hasil audit menunjukkan bahwa terdapat kesalahan pada pencatatan liabilitas atas asersi pisah batas, kelengkapan, dan keberadaan. Atas kesalahan tersebut, manajemen dan auditor sepakat untuk melakukan penyesuaian dikarenakan nilai salah saji secara keseluruhan adalah material. Secara keseluruhan, laporan magang ini menyatakan bahwa akun liabilitas PT MRA telah disajikan secara wajar dan prosedur audit KAP SNF atas akun liabilitas telah sesuai dengan teori dan standar yang berlaku, serta SNF Audit Guide. ......The final projects aim to explain the audit procedures performed by KAP SNF on liabilities account PT MRA, for the financial statement as of December 31, 2018. One of the audit procedures to be explained is the Search for Unrecorded Liability (SURL) as part of the substantive-test of details. The audit results indicate that there are errors in the recording of liabilities, on cut-off, completeness, and existence assertions. For this error, management and the auditor agreed to make adjustments because the overall misstatement value was material. Overall, final project states that the liability account of PT MRA has been fairly presented and the audit procedure by KAP SNF for the liability account have complied with applicable theories and standards, and the SNF Audit Guide.

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This book offers an integrated perspective of materiality from the different angles of accounting, auditing, internal controls, management commentary, financial analysis, management control, forensic analysis, sustainability reporting, corporate responsibility, assurance standards, integrated reporting, and limited legal considerations.

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This articles examines the position of Chinese photographers in the visual colonial landscapes. The Chinese toekang potret were involed in both commissioned photographs and the production of commercial imgaes, but the latter was lesswidespread. Contratry to the image that Chinese photographers client wew from the lower strata of society, this article shosw the they were commissioned by the European, Chinese and Javanese elite. The image materiality of the portrats reveals the visual traces of circulation and exchange. Hence, the Chinese photographers were indirectly involved in these elite networks as well.