The economic costs of fraud in financial statements continue to be a problem for organizations and the public. The problem discussed in this study is limited risk management strategies to detect early for the prevention of fraud made by company managers and auditors. This strategy is important for proactive fraud prevention and for the integrity of financial statements in the future. The aim of this multi-case qualitative study is to explore early detection and methods of preventing fraud on financial statements using a conceptual framework of risk management. As a conclusion, there is a gap in the concept of risk management in current practice to detect and prevent fraud, and how the auditor's perspective in creating a proactive anti-fraud model. In addition, with this finding practitioners can develop proactive antifraud risk management procedures, and for auditors can develop early detection guidelines in fraud prevention

Penelitian ini bertujuan untuk mengetahui kesesuain minat dengan bakat olahraga pada mahasiswa Pendidikan Olahraga Fakultas Keguruan dan Ilmu Pendidikan Universitas Muhammadiyah Surakarta tahun 2018. Penelitian ini menggunakan metode survey dan tes. Dengan jenis data kuantitatif, dengan variable 1 data terikat berupa minat dengan bakat olahraga mahasiswa. Populasi mahasiswa Pendidikan Olahraga FKIP UMS berjumlah 229 tahun 2018. Sampel penelitian ini berjumlah 100 mahasiswa dengan teknik pengambilan sampel Purposive Sampling dimana pengambilan sampel dari populasi sesuai yang dikehendaki peneliti.  Instrument yang digunakan dalam penelitian ini adalah metode angket dan sport search. Hasil penelitian adalah kesesuaian minat dangan bakat pada mahasiswa Pendidikan Olahraga FKIP UMS tahun 2018 yaitu, olahraga beregu yang sesuai minat dengat bakat sebanyak 14.03%, olahraga aquatic yang sesuai minat dengat bakat sebanyak 2,7%, olahraga individu yang sesuai minat dengat bakat sebanyak 1.84%, olahraga beladiri yang sesuai minat dengat bakat sebanyak 0.9%, olahraga raket yang sesuai minat dengat bakat sebanyak 1.08%, olahraga atletik yang sesuai minat dengat bakat sebanyak 0.45%.

The purpose of this study was to find out the physical fitness profile of water ski athletes in the DKI Jakarta slalom number. This type of research is quantitative using descriptive methods. This study was conducted in Lake Sunter Jakarta, with a sample number of 41 male athletes slalom number. The instruments used in this study used physical fitness tests from the American Association for Health, Physical Education and Recreation (AAHPER) tests for sons while data analysis used descriptive frequency analysis. The results showed that the physical fitness of water skiers slalom numbers in the category of good or by 70.73%.  Thus it can be concluded that the physical fitness of water skiers in the category is well-reviewed from the strength and endurance of the muscles of the arms and shoulders; endurance of the abdominal muscles; agility; power limbs; running speed; endurance of the heart.

The losses of fraudulent practices that are still occurring have become a problem for organizations and society today. The problem discussed in this study is limited fraud prevention with internal control seen from the perspective of the Qur’an, which is a holy book and the highest source of law for Moslems. This research is important to know how the perspective of the Qur'an in seeing and providing solutions to existing problems. The aim of this multi-case qualitative research is to explore methods of prevention against fraud by applying internal controls from the perspective of the Qur'an. As a conclusion, that internal control is part of corporate governance, so that management must consider the factors of thought, emotion, age, loyalty, justice, and the socio-economic environment of employees in formulating a policy. Internal controls need to be designed to be able to anticipate and prevent fraud that involves colluding with others. Internal controls can increase the ability to detect fraud by increasing effectiveness and utilizing the latest technology. Contextually, several principles in internal control are contained in several verses in the Qur’an. And what is more important is that in offering a solution to a problem, the Qur’an always provides a perspective not only materially but also spiritually.

The purpose of this study is to analyze and describe strategies to improve jump service in the student activity unit of the University of Muhammadiyah Surakarta. The population and sample in this study were students who participated in the volleyball activity unit as many as 60 people, namely 30 sons and 30 daughters, purposive sampling was used in the selection of samples. This type of research presents descriptive research using a quantitative research type approach. Data analysis techniques use descriptive statistical percentages. Descriptive analysis is the purpose of analyzing and describing the characteristics of this overall data analysis used in the SPSS program version 20.0. The conclusion of this study is a strategy to improve jump service skills in the student activity unit through physical condition training by considering the special preparatory physical condition training program,  pre-competition physical condition training program,  main competition physical condition training program,  transition physical condition training program, and compiling an exercise program. Following the characteristics of the sport of football. However, to determine the exercise program the physical condition needs to be careful, because in this study the sample used is still very little, and the need to consider other variables in conducting further research.