Pengaruh Kompetensi, Pemecahan Masalah, Kematangan Audit, Aktivitas Komputer Audit Terhadap Kinerja Audit Internal

The purpose of this study is to examine the influence of competence, problem solving ability in team, audit maturity and computer audit activity on internal audit performance at company in Semarang. The population of this research is internal auditor of manufacturing company in Semarang City. The sample in this research is taken using purposive sampling method. The number of samples in this study were 49 respondents. Hypothesis testing of this research using SmartPLS 3. The result of this research: 1) Competence has positive effect on internal audit performance, 2) Problem solving ability in team does not positively affect to internal audit performance 3) Audit maturity has no positive effect on internal audit performance, 4) Audit computer activity has no positive effect on internal audit performance 5) Competence has no positive effect on internal audit performance through team problem solving ability, 6) Competence has no positive effect on internal audit performance through audit maturity, 7) Competence has no positive effect on the performance of internal audit through computer audit activities. Keywords: competence, team problem solving skills, audit maturity, computer audit activities, internal audit performance Abstrak Tujuan penelitian ini adalah menguji pengaruh kompetensi, kemampuan pemecahan masalah dalam tim, kematangan audit dan aktivitas komputer audit terhadap kinerja audit internal pada perusahaan di Semarang. Populasi penelitian ini adalah auditor internal perusahaan manufaktur di Kota Semarang. Sampel pada penelitian diambil menggunakan metode purposive sampling. Jumlah sampel pada penelitian ini yaitu 49 orang responden. Pengujian hipotesis penelitian ini menggunakan SmartPLS 3. Hasil dari penelitian ini: 1) Kompeensi berpengaruh positif terhadap kinerja audit internal, 2) Kemampuan pemecahan masalah dalam tim tidak berpengaruh positif terhadap kinerja audit internal, 3) Kematangan audit tidak berpengaruh positif terhadap kinerja audit internal, 4) Aktivitas komputer audit tidak berpengaruh positif terhadap kinerja audit internal, 5) Kompetensi tidak berpengaruh positif terhadap kinerja audit internal melalui kemampuan pemecahan masalah dalam tim, 6) Kompetensi tidak berpengaruh positif terhadap kinerja audit internal melalui kematangan audit, 7) Kompetensi tidak berpengaruh positif terhadap kinerja audit internal melalui aktivitas komputer audit. Kata kunci: kompetensi, kemampuan pemecahan masalah dalam tim, kematangan audit, aktivitas komputer audit, kinerja audit interna

A Mathematical Model of HMST Model on Malware Static Analysis

Malware is a malicious software that can contaminate communication devices, where information can be lost, encrypting or deleting the sensitive data, altering or hijacking core computing activities and monitoring a user's computer activity without proper authorization. Analyzing the behavior of any new type of malware, that threatens the security of information is the challenging task. Previous studies and research has used static and dynamic based analysis. Althrough there are various methods to analysis the behaviour of the malware, the innovation of new technology lead to undesirable growth of malware. A procedure to analyze the characteristics and its nature is the need of the day. To mitigate this issue, malware specific procedures need to be evolved by analysing its behaviour. In this article, the authors present a heuristic-based malware static analysis testing (HMST) through a six step process including hash verification, PE structure analysis, packer signature analysis, entropy analysis, antivirus check and string analysis. Heuristic-based malware static analysis (MSA) depends on the six characterstics. The six characteristics sequence is quantified mathematially. Hash verification is presented as a dynamic function, PE structure analysis (PESA) as the functional string, Packer Signature (PS) by functional boundedness, Entropy Analysis (EA) with probability, antivirus check (AC) of the discrete lagorthm-bit representation and string analysis (SA) lies with the comutational complexity. Hence, an optimized string is proposed for transmitting securely. CFF Explorer, BinText, PeID, DIE and VirusTotal are used for analyzing the behavior of the samples in this study.

Demonstrating the Principles of Aperture Synthesis with Table- Top Laboratory Exercises

Many undergraduate radio astronomy courses are unable to give a detailed treatment of aperture synthesis due to time constraints and limited math backgrounds of students. We have taken a laboratory-based approach to teaching radio interferometry using a set of college-level, table-top exercises. These are performed with the Very Small Radio Telescope (VSRT), an interferometer developed at the Haystack Observatory using satellite TV electronics as detectors and compact fluorescent light bulbs as microwave signal sources. The hands-on experience provided by the VSRT in these labs allows students to gain a conceptual understanding of radio interferometry and aperture synthesis without the rigorous mathematical background traditionally required. The data are quickly and easily processed using a user-friendly data analysis Java package, VSRTI_Plotter.jar. This software can also be used in the absence of the equipment as an interactive computer activity to demonstrate an interferometer’s responses to assorted surface brightness distributions. The students also gain some familiarity with Fourier transforms and an appreciation for the Fourier relations in interferometry using another Java package, the Tool for Interactive Fourier Transforms (TIFT). We have successfully used these tools in multiple offerings of our radio astronomy course at Union College

Precedent-Oriented Approach to Human-Computer Activity

In our research that was aimed at study of reflecting the various essences involved in designing the SISs onto the semantic memory, we have been conscious of the principle role of tasks (and especially new tasks) in the design process. New tasks are a useful source of experience units, models of which can be better prepared for reusing in personal or collective activity. This chapter represents our version of such models (as models of precedents for corresponding tasks). The basic feature of our version is the use of analogies between intellectual processing a solution of a new task and intellectual processing the conditioned reflexes that lead to generating the natural forms of human experience. The kernel of our version is a framework of the precedent model that includes components for expressing verbal, logical, analytical, graphical and programmatic views on reusable models of task that fulfill the role of experience models.

Investigating Functions with a Ferris Wheel

A computer activity helps students make sense of relationships between quantities.

Precedent-Oriented Approach to Conceptually Experimental Activity in Designing the Software Intensive Systems

The chapter presents a precedent-oriented approach to conceptually experimental activity in collaborative designing the complex systems with software. The efficiency of such work can be essentially increased if a human part of the work will be fulfilled with an orientation on using the precedents' models reflected the units of an occupational experience. In described case, interactions of any designer with a computer are organized and implemented as interactions between the designer and an “intellectual processor” as a role played by the same designer. Such version of the human-computer activity involves real-time combining “units” of the natural experience with its models. In solving the project task, this combining is brought under conceptual experimenting understood as an automated thought experimenting. The offered approach is evolved till an instrumental system that supports conceptual experimenting as a very useful form of computerized activity based on experiential human-computer interactions.