The purpose of this study was to investigate the role of ethical culture mediation and internal control in the relationship between anti-fraud investment and fraud in the banking sector in Makassar. The research sample used purposive sampling method. The data collection technique used a survey method with a questionnaire. The population of this study were managers or heads of departments who worked in banking companies in Makassar with a total of 120 respondents. Path analysis and sobel test were used to test this hypothesis. The results of this study indicate that the perceived increase in anti-fraud investment has a positive effect on the mediating variables of ethical culture and internal control. Ethical culture mediates the negative and significant influence between anti-fraud investment and fraud. These findings imply that investing in an ethical culture is more effective in preventing fraud.

Abstract. Manufacturing agricultural products by the farmers, people or person who involve in medium industry, small industry, and households industry still be done in separately. Although the power on prime mover is enough, in operations, prime mover was only to move one of several agricultural products machine. This study attempts to design and construct power transmission multi output with single prime mover; a single construction that allows prime mover move some agriculture products machine in the same or not. This study begins with the determination of production capacity and the power to destroy products, the determination of resources and rotation, normalization of resources and rotation, the determination of the type material used, the size determination of each machine elements, construction machine elements, and assemble machine elements into a construction multi output power transmission with single prime mover on agricultural products machine. The results show that with a input normalization 4 PK (2984 Watt), rotation 2000 rpm, the strength of material 60 kg/mm 2 , and several operating consideration, thus obtained size of machine elements through calculation. Based on the size, the machine elements is made through the use of some machine tools and assembled to form a multi output power transmission with single prime mover.