Pengaruh Bystander Effect Dan Whistleblowing Terhadap Terjadinya Kecurangan Laporan Keuangan. Penelitian ini bertujuan untuk mengetahui: (1) Pengaruh bystander effect terhadap terjadinya kecurangan laporan keuangan. (2) Pengaruh whistleblowing terhadap terjadinya kecurangan laporan keuangan. (3) Pengaruh bystander effect dan whistleblowing secara simultan terhadap terjadinya kecurangan laporan keuangan. Penelitian ini  adalah penelitian eksperimen dengan menggunakan desain eksperimen kuasi (quasi experiment) yaitu desain faktorial 2x2. Sampel penelitian adalah mahasiswa Program Studi Akuntansi Fakultas Ekonomi Universitas Negeri Yogyakarta sebanyak 64 mahasiswa. Instrumen yang digunakan yakni kuesioner dan kasus fraud. Hipotesis penelitian diolah menggunakan alat uji statistik two ways ANOVA. Hasil pertama penelitian ini adalah bystander effect berpengaruh positif terhadap terjadinya kecurangan laporan keuangan dengan nilai signifikansinya 0,000. Whistleblowing berpengaruh negatif terhadap terjadinya kecurangan laporan keuangan dengan nilai signifikansinya 0.000. Bystander Effect diinteraksikan dengan whistleblowing hasilnya tidak berpengaruh signifikan terhadap terjadinya kecurangan laporan keuangan dengan nilai signifikasinya 0.411.  Kata kunci : bystander effect, whistleblowing, kecurangan laporan keuangan

The purpose of this study was to understand the morphometric and the meristic characters of the kelabau fish from the Siak, Kampar, and Rokan river populations that could be used as an initial step forconservation. A total of 113 kelabau from Kampar River, 58 fish from the Siak River and84 fishfrom the Rokan River was used in this study. Measurement of 21 morphological characters was conducted using a morphometric truss method. The analysis was carried out using a one-way ANOVA and Discriminant Function Analysis ( SPSS software). Meristiccharacteristics were analyzed descriptively for 30 fish per population. Results indicates that among 21 morphometrical characteristics, 19 characters shown a significant different (P <0.05) and 2 characters were not significantly different (P> 0.05). This result indicates that fish population from all sampling areas shown similar characteristics. The discriminant analysis results show that the specific characters of the O. melanopleurus were A5, A2, A6, B1and D4. Scatterplot results indicate that the Rokan River population was separate from the Siak and Kampar River populations, and the morphology of the fish from the Rokan River population was slightly different from those of the Siak and Kampar River population. The meristic characteristics of fish obtained from all sampling areas were relatively similar.

Background: The Asian redtail catfish Hemibagrus nemurus is a promising commercial aquaculture freshwater big-sized Bagridae catfish across Asian countries such as the Mekong, Malay Peninsula, and Indonesia. This study analysed the effect of eicosapentaenoic acid (EPA, 20:5n-3) and docosahexaenoic acid (DHA, 22:6n-3) supplementation in diets on changes in fatty acid compositions in feed and fish meat, lipid quality (atherogenic index and thrombogenic index), growth rate, body indicators, and serum metabolites of Hemibagrus nemurus juveniles. Methods: A total of 180 Asian redtail catfish (initial weight 54.80 ± 2.72 g) were fed four levels (0, 3,150, 6,300, and 9,450 mg of EPA+DHA/kg feed) sourced from fish oil. Diets were fed in triplicate in freshwater tarpaulin ponds, with 15 fish per tarpaulin pond. During the experiment, fish were fed 3% per day of the biomass weight. Results: Categorically, there were significant differences in the composition of fatty acids in the feed and fish meat. The atherogenic index was between 1.76 and 1.84, and the thrombogenic index was between 0.81 and 0.89 in all fish meat. Growth performance was significantly different between diets, while body indices did not make a significant difference between diets. The fish meat EPA and DHA showed positive linear relationships with diet EPA (p <0.001, r2 = 90%) and DHA diet (p<0.001, r2 = 85%). Serum metabolites among treatments D2 and D3 diet-fed feed for 60 days did not significantly differ. Glucose (GLU) levels had moderate relationships with triglycerides (TAG) (r2 = 65%), and GLU levels strongly correlated with low-density lipoprotein cholesterol (LDL-C) (r2 = 81%). Conclusions: Based on diets and whole-body carcass compositions, growth performance, and serum metabolites, Asian redtail catfish fed a diet containing 6,300 mg of EPA+DHA/kg feed are best for food safety.

Background: Kelabau (Osteochilus spp.) is a freshwater fish commonly found in the rivers of Riau, Indonesia. Researchers believe that these are Osteochilus kelabau; however, accurate taxonomic determination of these fish in Riau waters has not been made. The purpose of this study was to facilitate the identification of the kelabau based on its morphology and genetics using biometric and cytochrome c oxidase subunit 1 (CO1) analyses, respectively. Methods: Fish samples were collected from the Siak, Kampar and Rokan rivers in Riau Province, Indonesia. The DNA of 90 fish was extracted from the caudal fins using a DNA extraction kit, after which it was amplified using primers Fish-F1 and Fish-R1. Sequencing was conducted by Applied Biosystems Macrogen Korea, and the DNA sequences were then edited and aligned using MEGA v. 7. All samples were BLAST-searched for identification using the National Center for Biotechnology Information and BOLD System. Phylogenetic trees were constructed, and the similarity index was calculated using accession numbers AP011385.1 and KC631202.1 in GenBank. Results: Analysis of the consensus barcode sequence for 86 species revealed a high percentage of barcode matches (96%–97% in GenBank and 96.6%–96.76% in the BOLD System). The nucleotide distance between groups of kelabau from the different rivers based on the Kimura 2-parameter model gave the following results: 0.05% between groups from the Siak and Kampar rivers, 0.09% between those from the Siak and Rokan rivers and 0.05% between those from the Kampar and Rokan rivers. The nucleotide distance between the groups in the Siak (0.09%), Kampar (0.00%) and Rokan (0.10%) Rivers indicated that the kelabau in those rivers were related to each other. Conclusions: Based on the results of the research data using CO1 and biometric analyses, the kelabau were confirmed to be O. melanopleurus.