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"Tesis ini membahas mengenai prinsip Proficiency dan Due Professional Care oleh Auditor dalam pencegahan ‘Creative Accounting’. Berbagai kasus yang terjadi terkait pelanggaran dan penyimpangan ‘Creative Accounting’ biasanya dilakukan atas kolaborasi antara akuntan, auditor internal serta manajemen di perusahaan dengan auditor eksternal yang bekerja di Kantor Akuntan Publik (KAP). Auditor eksternal ini sebagai ‘gatekeeper’ memiliki peran penting dalam mendeteksi dan mencegah hal terkait pelanggaran dan penyimpangan ‘Creative Accounting’. Tujuan dari penelitian ini adalah untuk menjelaskan bagaimana penerapan dan seberapa besar pengaruh prinsip Proficiency dan Due Professional Care dalam penerapannya untuk mencegah ‘Creative Accounting’. Metode yang digunakan adalah pendekatan kuantitatif menggunakan survei. Responden dalam penelitian ini adalah Auditor yang bekerja di Kantor Akuntan Publik (KAP) di wilayah Jakarta dan Depok. Teknik pengambilan sampel menggunakan multistage random sampling dengan melakukan purposive sampling dan selanjutnya dengan convenience sampling. Metode analisis data menggunakan uji validitas, relibialitas, asumsi klasik dan regresi linear berganda. Dari hasil penelitian menyimpulkan bahwa penerapan prinsip Proficiency dan Due Professional Care yang dijalankan oleh auditor yang bekerja pada 15 KAP di wilayah Jakarta dan Depok dapat diterapkan dengan baik, dan juga dijalankan secara konsisten serta berpengaruh terhadap pencegahan ‘Creative Accounting’.

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This thesis discusses the principles of Proficiency and Due Professional Care by auditors in the prevention of 'Creative Accounting'. Various cases that occur related to violations and irregularities of ‘Creative Accounting’ are usually carried out in collaboration between accountants, internal auditors and management in companies with external auditors who work in the Public Accounting Firm (KAP). This external auditor as the ‘gatekeeper’ has an important role in detecting and preventing things related to ‘Creative Accounting’ violations and deviations. The purpose of this study is to explain how the application and how much influence the principles of Proficiency and Due Professional Care have in their application to prevent 'Creative Accounting'. The method used is a quantitative approach using a survey. Respondents in this study were auditors who worked at the Public Accounting Firm (KAP) in the Jakarta and Depok areas. The sampling technique used multistage random sampling with purposive sampling and furthermore by convenience sampling. Methods of data analysis using validity, reliability, classical assumptions and multiple linear regression tests. From the research results, it is concluded that the application of the principles of Proficiency and Due Professional Care carried out by auditors who work at 15 KAPs in the Jakarta and Depok areas can be applied properly, and is also carried out consistently and has an effect on the prevention of 'Creative Accounting'."

"Buku ini berisi pencegahan kejahatan perlu diberantas baik secara preventif maupun secara represif. Perlu kiranya menengok keluar untuk mencari cara baru yang sesuai dengan keadaan Indonesia, yaitu negara Inggris. Karena menggunakan sistem Anglo-Amerika dan sistem Eropa. Maksudnya, pidana atau tindakan jang dipergunakan menunjukkan sifat sosialisasi, memandang penjahat sebagai individu dan sebagai mahluk sosial. Buku ini juga berisi tentang pentingnya ilmu penologi, seperti pidana pencabutan kebebasan."

"The First Class Prison of Cipinang is an institution which served a guidance program for convicts, based on imprisonment system where it focused on the effort of nurturing and guiding convicts in order to rehabilitate the wholeness of relationship between individual convict, officer and society.In this research, the main problem posed is to explain the correlation and test the relation between independent variable, which is the ability and work motivation of officer. and the dependent variable, convicts guidance ln First Class Prison of Cipinang. The population on this research is all 423 officers work in First Class Prison of Cipinang. Sample was gathered using stratified random method, which is stratified selection of samples from each level of population, in total of 109 people.The research method used here is a survey method using questioners with closed questions proposed to respondents, where all the answers set in likert scale. Literature study and observation are also used to analyze data of officers' ability, their work motivation and the guidance of convicts in First Class Prison of Cipinang. ln order to analyze the relation between variables, this research used SPSS (Statistic Product and Service Solutions) to produce cross tabs and correlation test. Validity test of each question in the research used item analysis by counting the score correlation between each question and total variable (total score of each related variable). Reliability test was done to determine the consistency of question items to split half Spearman Brown.From the correlation result of Spearman counting method, the relation between ability and motivation of 0.355 was detemtined with significance level of 0.00. Hence, the conclusion reached was that there is a low level of relation between ability and motivation of officer. There is a relation between officers' ability and convicts' guidance of 0.305 with a significance level of 0.00t. lt can also be concluded that the relation between officers' ability and convicts' guidance is exist although low. Meanwhile, th relation between officers? motivation and convicts' guidance is at 0.307 with significance level of 0001. The conclusion to be reached was that there is a relation between officers' motivation and convicts' guidance but the relation is weak. The conclusion to be reached from this research is that there is a positive and significant relation between officers' ability and work motivation and convicts' guidance in First Class Prison of Cipinang.Based on the research findings, the writer recommended several suggestions to policy makers concerning the improvement of the First Class Prison of Cipinang, as follow:1. Improvement of ability level of officers through education and training based on port folios in First Class Prison of Cipinang.2. Improvement of work motivation of ofricers to be able to execute their tasks as expected from their portfolios.3. Improvement of convicts' guidance trough systematic in order to fulfill the aim of guidance, which are to prevent repetitious of legal offence and established active, productive and contented person."

"Berdasarkan Keputusan Menteri Kehakiman RI No. M3.UM.01.06 tahun 1983 Lembaga Pemasyarakatan (Lapas) Klas IIA Bogor temmasuk Salah satu Lapas yang tetapkan fungsinya sebagai Lapas dan Rumah Tahanan (Rutan), konsekwensinya disamping dihuni oleh narapidana juga ditempatkan para tahanan yang sedang dalam proses penyidikan, penuntutan dan persidangan. WiIayah keria Lapas Klas IIA Bogor meliputi wilayah Kota Bogor, Kabupataen Bogor dan Kota depok. Sehingga saat ini Lapas Klas IIA Bogor mengalami over crowded dikarenakan jumlah hunian sudah sangat meIebihi kapasitas yang sebenamya. Kapasistas Lapas Klas IIA Bogor yang sebenamya sesuai dengan statusnya sebagai Lapas Klas IIA adaIah 468 orang. Namun kondisi hunian pada saat ini mencapai 1.526 orang (Data April 2006).Berangkat dari asumsi-asumsi tersebut, penelitian ini berusaha mengungkap pelaksanaan program reintegrasi sosial di Lapas Klas IIA Bogor, dan peranannya dalam mencegah residivisme. Populasi penilitian ini adalah: narapidana yang sedang diusulkan program reintegrasi, residivis yang sebelumnya telah memperoleh program reintegrasi sosial dan yang belum memperoleh program reintegrasi sosial. Sample penelitian ini merupakan sampel total, mengingat populasi peneliiian tidak terlalu banyak dan kondisi Iapangan terkendali oleh peneliti (peneliti mempunyai akses yang maksimal tentang kerangka sampel aiau sample frame). Adapun instrumen penelitian menggunakan kuisioner, selanjutnya data akan dianalisis berdasarkan distribusi frekuensi, dan setiap variabel penelitian akan dideskripsikan.Hasil penelitian menunjukkan, bahwa dalam melakukan program reintegrasi masih diperlukan: 1) Perbaikan dan meningkatkan berbagai sarana dan prasarana pendukung, seperti sumber daya manusia, peralatan ketrampilan dengan fokus pada kondisi pasaran kerja praktis yang benar-benar dapat diisi oleh warga binaan; 2) Perlu penggalangan kerjasama dengan berbagai pihak unsur masyarakat, terutama dalam kegiatan-kegiatan nyata yang terkait dengan pembinaan pelanggar hukum; 3) Sosialisasi program reintegrasi harus digalakkan bekerjasama dengan pihak media massa berisi muatan-muatan materi yang dapat mengguggah partisipasi masyarakat; dan 4) Monitoring dan pendampingan juga harus dilakukan dengan Iebih baik manakala warga binaan memang mengalami kesulitan dan kegagaian.Banyak faktor atau variabel lain yang juga berpengaruh pada dilakukannya atau tidak diiakukanny kejahatan selanjutnya oleh bekas narapidana. Berbagai faktor yang kemudian juga signifikan mempengaruhi kegagalan bekas narapidana (warga binaan pemasyarakatan) adalah keberadaan pekerjaan dan perekonomian, masalah keluarga, kesehatan mental dan fisik serta pendidikan.

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According to the Regulations of Indonesian Ministry of Justice No. M3.UM.01.06 year 1983, 2nd A Class Correctional Institution of Bogor is an institution that have 2 functions, those are as a Correctional Institution and as an Detention Facility to put the detents (inmate on trial). The jurisdiction areas are City of Bogor, District of Bogor, and City of Depot; There are so many inmates and detents put inside this institution. As the result, 2nd A Class Correctional institution of Bogor have already over crowded, because the population already more than the real capacity. The real pacity for this Institution is 468 persons, but now, there are 1,526 persons inside this institution. (Based on the data in April 2006) Starts from these assumptions, this research tries to show the accomplishment of reintegration programs in 2nd A Class Correctional institution of Bogor, and also the part in preventing recidivism. The populations of this research are inmates that already put in reintegration program, recidivists that already put in reintegration programs, and recidivists that not yet put in reintegration programs. The sample of this research is total sample, because the population is not so many and the condition of the area can be controlled by the analyst (analyst has maximum access about the sample frame). As the instrument of research, analyst using questioner, and then the data will be analyzed according to the distribution frequency, and each variable will be described.

The results of this research show that in doing reintegration programs, we still need: 1) Improvement on the supporting facilities, like human resource, the tools for creativities in the focus to the practical works that can be easily done by inmates; 2) Corporation between the elements of community, especially in the good activities for the inmates; 3) Socialization on reintegration programs should be more better by make corporation with mass media to put positive news, so can attract the community and 4) Monitoring and communication also should be done much better when the inmates have problem or failure.

There are many other factors and variables that affect the recidivist to do or not doing criminal again, for example the occupation and the economy situation, problem of family, mental and physic condition, and also education."