An Audit Quality Inspection Scandal: Ethical Lapses in a Misguided Attempt to Alleviate Regulatory Scrutiny

In 2017, KPMG discovered that several high-ranking partners in its Department of Professional Practice (DPP) had surreptitiously obtained highly confidential information on upcoming PCAOB inspections. In obtaining this information, these KPMG partners were able to anticipate and prepare for PCAOB inspections, causing the firm’s inspection deficiency rate to plummet and its executives to tout the success of their efforts to improve audit quality. Once the firm discovered the scandal, the individuals involved were terminated, and six of them were ultimately convicted of felonies. This case study introduces students to relevant auditing standards, audit quality concepts, and facilitates discussion of a number of ethical issues. Learning objectives for this case include obtaining an understanding of the PCAOB and its inspection program, understanding audit documentation standards, demonstrating the ability to evaluate ethical issues, applying the fraud triangle in a unique setting, and assessing responsibility for the various parties involved.

PENGEMBANGAN MEDIA PEMBELAJARAN BERBASIS ANDROID MENGGUNAKAN APPYPIE PADA MATERI PERSAMAAN TRIGONOMETRI

The Covid-19 phenomenon has increased the awareness of educators to be able to take advantage of learning media that uses communication information technology so that learning continues well. One of learning media that is easy to make is android-based learning media using appypie. By using appypie, teachers easily create their own learning applications/media that contain content according to the learning objectives to be achieved without having to have knowledge of coding or programming. The purpose of this research is to produce android-based learning media using appypie which can be used as an alternative valid and effective learning media for students. This type of study is research and development (R&D) using the ADDIE model. The ADDIE model consists of five stages, 1) Analysis; 2) Design; 3) Development; 4) Implementation and 5) Evaluation. The Research instruments is questionnaire, which are used to obtain data on the level of worthiness (validity). The results of the validation by media experts obtained an average of 80.40% which is included in the " feasible" category to be used as learning media. Meanwhile, material experts obtained an average of 86.40% in the "Very feasible" category, and from the student responses, an average of 95.56% was obtained which was also included in the "Very feasible" category to use. Based on the results of the study, the learning media was declared effective and feasible to be implemented in the learning process. ABSTRAKAdanya fenomena Covid-19 semakin meningkatkan kesadaran para pendidik untuk dapat memanfaatkan media pembelajaran berbasis teknologi informasi komunikasi agar pembelajaran tetap berjalan dengan baik. Salah satu alternatif media pembelajaran yang mudah dibuat ialah media pembelajaran berbasis android dengan mengunakan appypie. Dengan menggunakan appypie, guru dengan sangat mudah membuat aplikasi/media pembelajaran sendiri yang berisi konten-konten sesuai dengan tujuan pembelajaran yang ingin dicapai tanpa harus memiliki pengetahuan coding atau pemograman. Penelitian ini bertujuan untuk menghasilkan media pembelajaran berbasis android dengan menggunakan appypie yang valid dan efektif bagi peserta didik. Jenis penelitian ini adalah Penelitian dan Pengembangan (R&D) menggunakan model ADDIE yang terdiri dari lima tahap, 1) Analisis; 2) Perancangan; 3) Pengembangan; 4) Implementasi dan 5) Evaluasi. Instrumen penelitian berupa kuesioner yang digunakan untuk memperoleh data tingkat kelayakan (validitas). Hasil validasi oleh ahli media diperoleh rata-rata sebesar 80,40% yang termasuk dalam kategori “Layak” digunakan sebagai media pembelajaran. Sedangkan oleh ahli materi diperoleh rata-rata sebesar 86,40% dengan kategori “Sangat Layak”, dan dari respon peserta didik diperoleh rata-rata 95,56% juga termasuk kedalam kategori “Sangat Layak” digunakan. Berdasarkan hasil penelitian tersebut maka media pembelajaran ini dinyatakan efektif dan layak untuk diimplementasikan dalam proses pembelajaran.

ANALISIS KOMPETENSI PEDAGOGIK GURU TERHADAP PENGUNAAN MEDIA PEMBELAJARAN BAHASA ARAB KELAS VIII DI MTS AL-KHAIRAT WOSU KABUPATEN MOROWALI

The research is descriptive qualitative research. The purpose of this study was to determine the effect of pedagogic competence on the use of Arabic learning media. Data collection techniques used are observation, interview, and documentation techniques. The data analysis technique used is data reduction, data presentation, and conclusion drawing, as well as checking the validity of the data. Sources of data obtained from primary and secondary data that are relevant to the problem under study. The results of this study indicate that the pedagogic competence of teachers at MTs al-Khairaat Wosu can be said to be quite good. This is evidenced from the results of research on related indicators, in the form of lesson planning, learning implementation, and learning evaluation, also seen from the attitude of teachers who have understood the characteristics of their students so that they can develop good learning implementation plans according to the needs of students. Second, pedagogic competence influences the use of learning media. This can be seen from teachers who have good pedagogic competence, use good learning media in the learning process so that learning objectives can be achieved.

Penyusunan Bahan Pembelajaran Kompilasi Bagi Pengajar di SMK Negeri 1 Cibinong, Bogor Jawa Barat

In general, the form of learning at SMK Negeri I Cibinong Bogor is classroom learning using learning strategies and learning materials that refer to learning objectives. The competence of teachers in developing learning materials is considered to be still low, so it is necessary to make a training on Compilation of Compilation Learning Materials for teachers at SMK Negeri 1 Cibinong Bogor. The training was carried out using the method of applying science and technology directly to 55 teachers of public and private vocational schools in Cibinong Bogor using the Zoom application. The training was carried out in two sessions, namely: (1) discussing learning materials as a system, instructional analysis, setting specific instructional objectives, developing learning-outcome test instruments, developing learning strategies; and session (2) discusses theoretical concepts in developing compiled learning materials, preparing syllabus for one semester of subjects, the concept of making pieces of learning materials based on ICT for one semester, compiling pieces of learning materials based on ICT for subjects taught and making slides with MsPowerpoint, and then participants were asked to deliver Compiled Learning Materials complete with slides using MsPowerpoint. The results of the training showed that, in general, the teachers who participated in the training were still not maximal in mastering the following materials: (1) Instructional Analysis; (2) Develop Specific Instructional Objectives (ICT); (3) Developing Learning Outcomes Test Instruments; (4) and Developing Learning Strategies, so that the training objectives for the preparation of Compilation Learning Materials for 55 MPGP Electronics Engineering teachers conducted at SMK Negeri 1 Cibinong Bogor have not been maximally achieved. Abstrak Secara umum, bentuk-pembelajaran di SMK Negeri I Cibinong Bogor adalah pembelajaran di kelas menggunakan strategi-pembelajaran dan bahan-pembelajaran yang mengacu dengan tujuan pembelajaran. Kompetensi-guru dalam mengembangkan bahan pembelajaran dianggap masih rendah, sehingga perlu dibuat suatu pelatihan Penyusunan Bahan Pembelajaran Kompilasi untuk guru-guru di SMK Negeri 1 Cibinong Bogor. Pelatihan dilakukan menggunakan metode penerapan IPTEKS secara langsung ke 55 orang guru SMK Negeri dan Swasta di Cibinong Bogor menggunakan aplikasi Zoom. Pelatihan dilaksanakan dalam dua-sesi, yaitu: (1) membahas materi pembelajaran sebagai sistem, analisis instruksional, menyusun tujuan instruksional khusus, mengembangkan instrumen tes hasil-belajar, mengembangkan strategi pembelajaran; dan sesi (2) membahas konsep teori dalam pengembangkan bahan pembelajaran kompilasi, menyiapkan silabus mata-pelajaran satu semester, konsep membuat penggalan-penggalan bahan pembelajaran berdasarkan TIK untuk satu semester, menyusun penggalan bahan pembelajaran berdasarkan TIK mata pelajaran yang diampu dan membuat slide dengan MsPowerpoint, dan kemudian peserta diminta menyampaikan Bahan Pembelajaran Kompilasi lengkap dengan slide menggunakan MsPowerpoint. Hasil pelatihan menunjukkan bahwa, secara umum, Guru-guru yang mengikuti pelatihan masih belum maksimal menguasai materi: (1) Analisis Instruksional; (2) Mengembangkan Tujuan Instruksional Khusus (TIK); (3) Mengembangkan Instrumen Tes Hasil Belajar; (4) dan Mengembangkan Strategi Pembelajaran, sehingga tujuan pelatihan penyusunan Bahan pembelajaran Kompilasi terhadap 55 orang guru MPGP Teknik Elektronika yang dilakukan di SMK Negeri 1 cibinong Bogor belum dapat tercapai maksimal.

FAKTOR PENYUMBANG MASALAH PENGAJARAN DAN PEMUDAHCARAAN BAHASA TAMIL DAN CARA PENYELESAIANNYA DI SEBUAH SEKOLAH RENDAH ANTARABANGSA

Tamil language is one of the subjects offered by government schools as well as international schools in Malaysia. This study was conducted to examine the problems faced by students and teachers in learning and facilitation Tamil language in an international school. There are two objectives of the study in this study which is to examine the problems faced by students in an international primary school in learning and facilitation Tamil language and to identify the problems faced by teachers in an international primary school in learning and facilitation Tamil language. This study was conducted in an international primary school in Klang, Selangor. This study was conducted with the qualitative use of hermeneutic methods. Document analysis was used as a research instrument to collect and analyse data using daily lesson plans (RPH). The results of this study indicate that unplanned daily lesson plans, unclear content and inappropriate learning objectives were obtained from document analysis. This study can identify the problems faced by students and teachers should be curbed in an effective way. The problems studied in this study can help identify the solution to conduct effective Tamil language learning and facilitation in international primary schools.

Transcreation and Creativity in Higher Education

New professional profiles have recently emerged in the translation sector. Within these, transcreation is worth mentioning. Nevertheless, transcreation training is not yet extended within higher education in translation and interpreting. The main objective of this chapter is to present a task-based learning experience introduced in a French-Spanish translation course at the University of Granada (Spain), aimed at promoting transcreation and transcreation skills. This is divided into (1) to describe the task-based proposal, the materials and methods used, and its learning objectives and (2) to identify the strategies the students put into play. Students' answers were processed with the qualitative analysis software NVivo. Results show that students activated creative strategies to adapt linguistically and culturally the materials proposed and displayed cross-curricular competences such as creativity or decision-making. Including transcreation in translation and interpreting training seems a promising line of research. Nevertheless, further progress is needed in the evaluation of transcreation.

Administering Interactive Simulations to Supplement Traditional Clinical Placements

This chapter aims to enhance the ability of healthcare educators to identify learner skill levels, develop and implement an appropriate simulation or scenario-based learning technique, and provide optimal feedback to refine clinical reasoning and decision-making development of the learner. The concept of problem-based learning is outlined and applied to the creation of virtual patient cases to augment clinical experiences for healthcare students amidst the COVID-19 pandemic. Through the use of appropriately targeted learning objectives, case design, and feedback strategies, students will be able to continue their professional and academic development in a post-pandemic landscape.