ANALISIS FAKTOR INTERNAL YANG MEMPENGARUHI AUDIT DELAY

The purpose of this study is to determine the effect of Auditor Opinion, Profitability, Liquidity, Company Size, Age of the company to Audit Delay on real estate and property companies listed on the BEI both simultaneously and partially. The population of this study is a real estate and property company listed on the Stock Exchange in 2015 until 2017. The sample method used is Purposive Sampling with the number of companies as many as 12and 61 samples used in this study. The data used is secondary data, namely date and financial statements of real estate and property companies listed on the Indonesia Stock Exchange in 2015 until 2017. Analysis technique used in this study is multiple linier regression analysis. Based on the result of test which is tested with t test of variable profitability and company size have a significant effect to variable of Audit Delay. The variables of Auditor Opinion, Liquidity, Age of the company have no effect on audit delay. While based on simultaneous test (F test) of Auditor Opinion, Profitability, Liquidity, Company Size, and Age of the company have influence to Audit Delay. The amount of R2 in real estate and property in Indonesia amounted to 0.977 this shows the effect of independent variables ie auditor opinion, profitability, liquidity, company size, and age of the company to variable Audit Delay can be explained by this equation model of 97.7% while the remaining 2.3% influenced by other factors outside the study. Keyword: Audit Delay, Auditor Opinion, Profitability, Liquidity, Company Size, Age of the company

Trump’s Twitter Propaganda During Covid-19

<em><span lang="EN-US"><em><span>During the early Covid-19 pandemic, led by controversial presidential figure Donald Trump, the US seemed to be overwhelmed by this microbial creature, proving to be one of the countries with the most Covid-19. Besides health impacts, there are many multi-effects afterward, such as economic, social, political, and so on, that must be faced after this Covid-19 outbreak. Moreover, the US will hold a presidential election in November 2020. This challenge makes Trump must focus on how to complete Covid-19 while maintaining electability as President. One of the methods adopted is by forming narration through Twitter. Donald Trump is an active Twitter user who often tweets about his stance. Therefore, this study wants to analyze Trump's Twitter tweet content based on propaganda based on six propaganda classifications based on Holly Thayer's Theory. The quantitative content analysis method is the systematic and replicable examination of symbols of communication. The object of research in this article is Twitter's @realDonaldTrump tweet. We analyzed Donald Trump's Twitter content in the period 1 March 2020-27 May 2020 with a systematic random sample method. Our result shows that Trump constructs a message to support his policy and maintain his electability.</span></em> </span></em>

The Attitudes of Arabic language teachers for the upper basic stage towards learning bridges activities in Almafraq Governorate: اتجاهات معلمي اللغة العربية للمرحلة الأساسية العليا نحو أنشطة جسور التعلم في محافظة المفرق

This study aimed to reveal the attitudes of Arabic language teachers of the upper basic stage towards learning bridges activities from their point of view in Mafraq Governorate in Jordan. To achieve the objectives of the study, the descriptive survey method was used. The study used an electronic questionnaire consisting of (20) items, It was distributed amongst the study sample members, which consisted of (172) male and female teachers, and they were chosen by the available intentional sample method. The results of the study showed that the degree of the Arabic language teachers’ attitudes of the upper basic stage towards the activities of learning bridges from their point of view was high; with an arithmetic mean (2.40), and the absence of statistically significant differences at the level (α = 0.05) in the estimates of the study sample members due to the variables (gender, educational qualification, training courses), and in light of the results of the study, the researcher presented a group among the recommendations the most important is encouraging and educating teachers in Jordanian schools to benefit from the activities of learning bridges in teaching.

The use of modern television technology and its impact on increasing viewing of news programs on Jordanian television from the perspective of employees and technicians working in the news programs: استخدام التقنيات التلفزيونية الحديثة وأثرها في زيادة متابعة مشاهدة البرامج الإخبارية في التلفزيون الأردني من وجهة نظر العاملين والفنيين العاملين في البرامج الإخبارية

The study aimed to uncover the level of use of modern television technologies and their impact on increasing the watching of news programs on Jordanian television. The study used a descriptive and analytical approach, and the data were collected through developing a scale for the use of modern television technologies for news programs. The sample of the study consisted of (110) workers and technicians in news programs on Jordanian television, chosen by the available deliberate sample method. The results of the study showed that the use of modern television technologies increases the degree of television viewing, especially watching news programs. The study also showed that Jordanian television still uses old television technologies. The study recommended the necessity of transforming Jordanian television into the HD broadcasting technology system instead of the SD system and working on training employees on modern television technologies (infographic, graphics, audio effects, and visual effects).

Effect of Work Discipline and Competency on Employee Performance at Goddes Bakery Bali-Indonesia

The purpose of this study was to examine the impact of the skills and abilities of Goddes Bakery Bali employees and their compliance with all applicable regulations in the company. There are some employees who work in the production department often experience errors with the lack of knowledge and skills of employees, so many breads are rejected which results in a lack of efficiency in raw materials, employees are often absent for no reason even though the company has carried out daily briefings before and after doing work. This will clearly affect the performance of employees and also the performance of the company. Based on this, it is deemed necessary to examine the effect of competence and discipline on employee performance. Data was collected by distributing questionnaires which were used as research instruments. Sampling was carried out using the saturated sample method or the census method, with 34 respondents. Respondents. Data analysis used multiple linear regression analysis. The results show that Work discipline has a positive and significant effect on employee performance at Goodes Bakery Bali. Which means, the higher the employee's work discipline, the employee's performance will increase. Competence has a positive and significant effect on employee performance at Goodes Bakery Bali. Which means, the higher the competence of employees, the performance of employees will increase. Keywords: Performance, Discipline, Competence.

Audience Study as Catalyst in Sustainable Nollywood Yoruba Film Industry

Nollywood is the representation of the socio-cultural apparatus of Nigeria in the world cinema. Tis paper evaluates generally, film audience’s perspective in Nollywood films, and in particular non-native actors in native films. Most often, stakeholders in the film industry do not access, or are flagrantly ignorant of viewer’s feedback on the state of their production in all media of communication. Some determine this with the profit margins. Tis paper therefore evaluates the audience’s perception of non-native actors in Nollywood Yoruba native films. The area of concentration is on the quality of audience reception on native films by non-native actors. Cluster sample method is the tool of research for this paper, in which questionnaire samples were distributed among film viewers in the Yoruba speaking area in Nigeria. This is done in order to determine the performance ratings of non-Yoruba native actor’s skill of character interpretation in cultured films. Theoretical framework is anchored on Bandura’s Social Learning theory, which concentrates on impact of artistic models on the audience’s psyche. Findings reveal that audience ratings of non-native actors in Yoruba cultured films is poor, compared with their characterization in non-native setting, and this is due to wrong casting by directors who cast them against all odds in order to improve their profit margin. Findings also reveal the importance of audience study as a necessity in pre-production considerations of film shooting.

The The Role of Customer Satisfaction on the Relationship between Service Quality, Price and Word of Mouth (WOM): The Experience of EDTL.EP in Dili, Timor-Leste

Service quality, price, customer satisfaction and word of mouth (WOM) appear to be the most important variables in today’s business market, and many researchers have focused their attentions on their relationships. This research aims to test the influence of service quality and price to customer satisfaction and WOM, as well as the mediation effect of customer satisfaction in the relationship between service quality and price with WOM. Using accidental sample method, this study collects data from 315 respondents from Timor-Leste Electricity, State-owned Entreprise namely Eletricidade de Timor Leste, Empresa Publica (EDTL.EP) customers who are based in Dili Municipality, and tests hypothesis using SMART-PLS 3.0. Result shows that relationship between both service quality, price, customer satisfaction and WOM have positive and significant effect. This study contributes to the extensive discussions related to service quality, price, customer satisfaction and WOM in different industries. It is also expected to contribute to the improvement EDTL.EP management to provide better service quality and meet customers’ expectation to encourage more positive recommendations to other customers via WOM.

تقويم فاعلية برنامج التدريب الميداني في كلية فلسطين التقنية من وجهة نظر طلبتها

ملخص: هدفت الدراسة إلى معرفة دور أخلاقيات التسويق بأبعادها (الصدق والأمانة، المسؤولية، العدالة، المواطنة) في تعزيز الصورة الذهنية لمستخدمي شركة جوال بقطاع غزة، وقد استخدم الباحثان المنهج الوصفي التحليلي، وتكون مجتمع الدراسة من جميع مستخدمي شركة جوال، وكانت الاستبانة أداة جمع البيانات، وتم تطبيق أسلوب العينة العشوائية الطبقية، وبلغت عينة الدراسة 384 مبحوثاً وكانت نسبة الاسترداد 66.4% وحللت البيانات باستخدام برنامج SPSS الاحصائي، وكان من أهم النتائج أنه توجد علاقة ارتباطية قوية إيجابية بين أخلاقيات التسويق (الصدق والأمانة، المسؤولية، العدالة، المواطنة) وتعزيز الصورة الذهنية لمستخدمي شركة جوال، واتضح أن هناك درجة موافقة متوسطة بنسبة 59.90%، على أخلاقيات التسويق لدى شركة جوال، وأيضاً درجة موافقة متوسطة للصورة الذهنية لدى مستخدمي شركة جوال بنسبة 61.30%. الكلمات المفتاحية: أخلاقيات التسويق، الصورة الذهنية. Abstract The study aimed to know the role of marketing ethics with its dimensions (verity, honesty, responsibility, justice, citizenship), In enhancing the mental image of Jawwal users in the Gaza Strip, The researchers used the descriptive analytical method, The study population consists of all Jawwal users, questionnaire was the main tool for data collection, Stratified random sample method was applied , and the study sample was 384 ‎ respondents, The recovery rate was 66.4%, the data was analyzed using SPSS statistical program, one of the most important results was that there is a strong positive correlation between marketing ethics, (verity, honesty, responsibility, justice, citizenship), and enhance the mental image of Jawwal users, and an average approval level of 59.90% was found on Jawwal’s marketing ethics. Also, the average approval of the mental image of Jawwal users by 61.30%. Keywords: marketing ethics, mental image.

Onsite sanitation and quantification of faecal sludge in the city of Yaoundé in Cameroon

This study aims to describe the onsite sanitation and the quantification of faecal sludge in the city of Yaoundé. The city of Yaoundé, The population of Yaoundé City is about 3.1 million inhabitants in 2018 , will reach 4.7 million in 2030 with an average annual growth rate of 3.5%. The city of Yaoundé is dominated by an autonomous sanitation system which is used by 99% of households. Domestic wastewater of the city is mainly dealt through on-site sanitation systems represented by septic tanks, traditional pit latrines, ventilated improved pit latrines, etc A survey was carried out among 1100 households in the city of Yaoundé. The choice of household to be surveyed was made according to the stratified sample method. It is reviewed, the methods of quantification of existing used sludge, in order to choose a method adapted to the context of the city of Yaoundé. Several criteria are analyzed to access to the sludge produced by households: the existence or not of roads, their state of deterioration, the types of sanitation structure, the position of the structure in relation to the waterways, etc. Among the methods for quantifying the sludge explored, we found that "the specific production method" is more adapted in the context. But this method has been revised in order to integrate the analyzing elements on the accessibility of the facilities. The application of the method used has been done on 120 pit emptying during two months (june and july 2018). The choice of these pits as been done hazardly on the potential of 600 pit emptying in the city of Yaoundé during this period. The accumulation rate of faecal sludge in the city of Yaoundé is of 0.356 l/hab/jour for septic tanks and of 0.21 l/hab/jour for pit latrines. It equally varies according to the luxury of the habitat. At the scale of the city, in 2018, 41% of single pits and 84% of septic tanks can be drained by trucks. The interval between two emptying is of 7 years for septic tanks and 10 years for pit latrines. Finally, the city of Yaoundé produces 2018, 283 175 m3 of faecal sludge per year, thus 51.7% can be drained by truck (146 514 m3), either 401 m3/jour. Only 52.4% are collected and (210 m3/jour) and sent-on the site of unloading of NOMAYOS. La présente étude porte sur le traitement sur l’assainissement dans la parcelle et la quantification des boues de vidange dans la ville de Yaoundé. La population de la ville de Yaoundé 3,1 millions d’habitants en 2018, atteindra 4,7 millions en 2030 avec un taux de croissance moyen annuel de 3,5%. La ville de Yaoundé est dominée par un système d’assainissement autonome qui est utilisé par 99% des ménages. Les eaux usées domestiques de la ville sont principalement traitées par des systèmes d'assainissement autonomes représentés par des fosses septiques, des latrines à fosse traditionnelles, des latrines à fosse améliorée ventilées, etc. Une enquête a été effectuée auprès de 1100 ménages de la ville de Yaoundé. Le choix de ménage à enquêter a été faite selon la méthode stratifiée. Il est passé en revue, les méthodes de quantification des boues de vidange utilisées existantes, afin de choisir une méthode adaptée au contexte de la ville de Yaoundé. Plusieurs critères sont analysés pour évaluer l’accès aux boues produites par les ménages : l’existence ou non de voirie, leur état de dégradation, les types de l’ouvrage d’assainissement, la position de l’ouvrage par rapport aux voies d’accès etc. pour la quantification des boues de vidange. Parmi les méthodes de quantification des boues de vidanges explorées, nous avons trouvé que « la méthode production spécifique » est plus adaptée au contexte. Mais cette méthode a été revue afin d’intégrer les éléments d’analyse sur l’accessibilité des ouvrages d’assainissement. L’application de la méthode retenue a été faite sur 120 ouvrages d’assainissement vidangés entre Juin et juillet 2018, choisis au hasard sur le potentiel de 600 ouvrages vidangés dans la ville de Yaoundé pendant cette période. Le taux d’accumulation des boues de vidange dans la ville de Yaoundé est de 0,356 l/hab/jour pour les fosses septiques et 0.21 l/hab/jour pour les latrines. Il varie également en fonction de standing de l’habitat. A l’échelle de la ville, 41% des fosses uniques et 84% des fosses septiques peuvent être vidangées par camion. L’intervalle entre deux vidanges est de 7 ans en moyenne pour les fosses septiques et 10 ans pour les latrines. Au final, la ville de Yaoundé produit en 2018, 283 175 m3 de boues de vidange par an, dont 51,7% peuvent être vidangés par camion (146 514 m3), soit 401 m3/jour. Seuls 52,4% de la quantité vidangeable, sont collectés en 2018 (210 m3/jour) et acheminés sur le site de dépotage de NOMAYOS.

The Influence of Emotional Intelligence on Work Motivation. An Empirical Assessment

The paper investigated the association between emotional intelligence and work motivation among employees of organisations to determine whether emotional intelligence differences exist in work motivation, and to assess the nature of the association between emotional intelligence and work motivation. A sample of 140 respondents was selected through the convenience sample method for the primary data collection. A set of questionnaires developed by the researcher was used to collect data from the respondents. Data collected were analysed using descriptive and inferential statistics, and presented in Tables. The results indicate respondents are emotionally intelligent and are also motivated. The research findings also indicate emotional intelligence differences exist in work motivation. It is recommended that improvement in skills in the emotional intelligence of employees will contribute positively to work motivational levels, and organisation’s productivity, and growth. Organisations should, therefore, thrive to identify factors that improve the work motivation of employees.