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The purpose of this study was to determine the effect of the forensic accounting and audit investigations in detecting fraud procurement of goods and services. The rise of fraud cases in Indonesia, one of which is fraud related to public needs, namely the procurement of goods and services. This is reminiscent of the real threat of fraud in the form of corruption in the procurement of goods and services that can cause poor quality of goods / services produced so that they cannot serve the public interest effectively and efficiently. In this context, the community is the most disadvantaged party. Collecting data in this study through the distribution of questionnaires with a total sample of 34 auditor respondents in the field of Investigation of the Badan Pemeriksa Keuangan dan Pembangunan DKI Jakarta. This research uses PLS (Partial Least Square) analysis technique, using SmartPLS software testing tool version 3.2.8. The results of this study indicate that the results of the analysis of the application of forensic accounting and investigative audits have a significant effect in detecting fraud procurement of goods / services.

This study aims to assess and identify the influence of role conflict and role ambiguity and the independence commitment of internal auditors to work at the Regional Development Bank of North Sumatra, Nias Islands Region. Determination of respondents is done by purposive sampling, which is a sampling technique based on certain criteria. The number of questionnaires distributed was 35 questionnaires. This study uses simple linear regression. The results of the analysis in this study indicate that the role conflict and the ambiguity of each affect.

This study aims to analyze application of zakat accounting in Baznas Bali Province in increasing transparency and accountability in management of zakat, infak and sedekah (zis) funds. This research is a qualitative research. The results of this study indicate that Bali Provincial Baznas have complied with PSAK No. 109. Receipts of zakat, donations and alms are assessed when cash or other assets are received. Accepted zakat, recognized as amil and non amil funds,  determination of the percentage of zakat funds received for each mustahiq based on sharia principles is 12.5%. Distribution of zakat, infak and  sedekah  funds as a deduction from zakat, alms and alms funds. The components Baznas Bali's financial statements are statement of financial position, report on changes in funds, reporting on cash flows and notes to  financial statements. The absence an asset management report in accordance with PSAK 109 is due to Baznas Bali Province not having fixed assets, all assets are in  form of current assets. Accountability is reflected in  financial statements that have been audited by independent auditors, while transparency of financial statements is contained in reports in the form of bulletins that are published periodically. The implication results of research is expected to be financial statements  Baznas of  Province of Bali which can be an example in management of infaq and alms funds throughout Indonesia. It is recommended for further research to be able to broaden scope of regional research throughout Indonesia, so that research results can be generalized nationally.

Schizophrenia is a neurological disease that affects the person's perception, thinking, language, emotional, and social behavior of a person. One of the symptoms of schizophrenia is hallucinations. Hallucination is a lost person's ability in distinguishing the stimulation from the outside or from within. The results of a survey obtained from RSJD Dr. Amino Gndohutomo central java province of hallucinations is the most common problem that is reaching 2.398 inhabitants. One of the efforts to deal with the hallucination is scolded. Scolded is an effort that can be done to control his hallucinations by way of rejecting the hallucinations that arise. The purpose of this case study to find out the decrease in the score of the hallucinations of schizophrenia patients have heard before and after the therapy done and scolded. This research uses descriptive analysis type by using the method of approach to the case studies. The subjects used are 2 subjects with impaired auditory hallucinations. The results showed there is a difference between before and after the therapy is carried out on the subject I from 42 became 37, and subject II from 39 became 30. It can be concluded that the result of this study indicate that scolded therapy able to reduce the level of hallucinations in schizophreia patients, therefore if done with a routine then the level of hallucination will come down and help the healing process.