The financial accountability of mosques in their accounting practice is still very simple, as well as in financial reporting, so that it is far from the applicable standard provisions. The purpose of this study was to analyze the factors that affect the financial accountability of mosques in West Sulawesi Province. This study used a survey method in the study population, namely all mosques in West Sulawesi Province with incidental sampling techniques and collected as many as 109 respondents from six districts in West Sulawesi Province, then analyzed by multiple regression using SPSS. The results showed that the variables of financial management, internal control, the role of stakeholders, and financial management standards had a positive and significant influence both partially and collectively on the financial accountability variables of mosques. Meanwhile, human resource competence, the use of ICT in this study, does not have a partially significant effect on the financial accountability of mosques. However, it still has a constructive influence simultaneously with the variables of financial management, internal control, the role of stakeholders, and fund management standards on financial accountability. Researchers recommend that local governments in West Sulawesi and related stakeholders improve human resource competence and technology adaptation for mosque managers in managing finances based on the standards of PSAK 45 and PSAK 109.

ABSTRACT   Introduction: Computer vision syndrome (CVS) is a syndrome that occur due to excessive interaction with computers. Individual, environmental, and computer related risk factors increase CVS prevalence and cause eyes, visual, and extraocular related symptoms. This research aims to observe the relation between risk factors and CVS prevalence in students of Computer Science Major of Mathematics and Natural Sciences Faculty of Lampung University. Method: This research was an analitic survey with cross sectional study. Samples consisted of 56 students of 2014-2016 class year using proportional stratified random sampling techniques. This research used questionnaires and direct measurement of eyes distance and angle gaze of respondents. Collected datas then were analyzed by using univariate and bivariate analysis. Result: The prevalence of CVS obtained from samples was 39 students (69,6%). Statistic tests between risk factors and CVS are listed as follow, gender (p=0,909 OR=1,069), working years (p=0,007 OR=6,188), daily duration of computer exposures (p=0,022 OR=7,708), wearing spectacles (p=0,043 OR=8,000), taking a break (p=0,111 OR=2,786), eyes distance (p=0,028 OR=3,750), and angle gaze (p=0,047 OR=5,000). Conclusion: The significantly related risk factors to CVS were working years, daily duration of exposures, wearing spectacles, eyes distance, and angle gaze towards computer monitors.   Keywords: computer vision syndrome, risk factors

Kerjasama antara auditor dan auditee atau klien sangat penting bagi kualitas audit itu sendiri. Tujuan penelitian ini untuk menganalisis determinan kualitas audit terhadap kepuasan klien dengan sikap responsif auditor sebagai intervening. Penelitian menggunakan pendekatan kuantitatif dengan analisis jalur. Penyebaran koesioner dengan teknik sampling purposive dan terkumpul 72 responden. Data dianalisis dengan regresi berganda menggunakan SPSS dan Sobel Tes. Hasil penelitian menunjukkan bahwa kompetensi auditor secara parsial tidak berpengaruh signifikan terhadap kepuasan klien. Namun hipotesis pertama terbukti, pengaruh kompetensi auditor (X1) terhadap kepuasan klien (Z) dengan sikap responsif auditor (Y) sebagai intervening memperlihatkan hasil sangat signifikan.. Hipotesis kedua terbukti, pengaruh pengalaman auditor (X2) terhadap kepuasan klien (Z) dengan sikap responsif auditor (Y) sebagai intervening menunjukkan hasil sangat signifikan. Hipotesis ketiga terbukti, pengaruh independensi auditor (X3) terhadap kepuasan klien (Z) dengan sikap responsif auditor (Y) sebagai intervening menunjukkan hasil sangat signifikan. Independensi auditor (X3) secara parsial tidak memiliki pengaruh signifikan terhadap kepuasan klien, namun dapat dimediasi dengan baik oleh varibel sikap responsif auditor (Y) dengan hasil sangat signifikan.Kata Kunci: Kepuasan Audite, Kualitas Audit, Sikap Responsif

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Human Immunodeficiency Virus infection/Acquired Immunodeficiency Syndrome in Indonesia continues to increase. HIV is a sexually transmitted infection that is often accompanied by condyloma acuminata or genital warts. The incidence of condyloma acuminata in HIV/AIDS patients is reported to vary from 10 to 30% and is associated with low CD4+ levels or at an advanced stage of HIV/AIDS. Condyloma acuminata is caused by the Human Papilloma virus which can develop into malignancy. The purpose of this activity were to increase knowledge about the disease, risk factors, and efforts to prevent condyloma acuminata, as well as to conduct early detection of condyloma acuminate disease in HIV/AIDS patients. The service was carried out through direct education to HIV/AIDS patients who went to the VCT polyclinic at dr. H. Abdul Moeloek. Early detection was done by screening new cases of HIV/AIDS patients. This activity was held for three months and was attended by 112 participants. The results of the activity showed that education could increase the knowledge about the disease, risk factors, and efforts to prevent condyloma acuminata and found 14.3% of condyloma acuminata diseases in the screening program for early detection of disease. The continuity of education and screening program for condyloma