39 research outputs found
Analisis Kualitas Pemeriksaan Pengelolaan Keuangan Negara oleh Badan Pemeriksa Keuangan Republik Indonesia (BPK-RI) Perwakilan Sulawesi Selatan
No full textThis study aims to analyze the quality of the examination of State Financial Management conducted by the Financial Examination Agency (BPK) of the Republic of Indonesia representative of South Sulawesi. Analyze how the criteria in giving opinion on regional finance so that the Opinion is in line with the findings of irregularities, besides how the results of the BPK's examination or findings can be used as a basis for law enforcement against the examinee if found to be a violation which is great for some parties. The method used in this research is descriptive type with the aim to provide a factual description of the quality of audits conducted by the BPK on State Finance. Qualitatively analyzed based on reports and records in the field. With data collection techniques including primary data, namely observation and interviews and secondary data, namely library research and documentation. The results of the study show that the audit process carried out by the BPK, namely, Planning, Implementation and Reporting of Examination, has a process that gives the entity a great opportunity to achieve WTP, namely the value of materiality which is quite tolerant and the number of meeting opportunities provided by the examiner and entity so that opportunity to commit fraud by negotiating so that the auditor does not contain findings. The advantage gained by the entity from the results of BPK's examination is getting trust from the community, obtaining Regional Incentive Funds and as a high selling point in political contestation.Penelitian ini bertujuan untuk menganalisis kualitas dari pemeriksaan Pengelolaan Keuangan Negara yang dilakukan oleh Badan Pemeriksa Keuang (BPK) Republik Indonesia perwakilan Sulawesi Selatan. Menganalisa bagaimana kriteria dalam memberikan opini terhadap keuangan daerah sehingga Opini selaras dengan temuan penyimpangan yang diungkap oleh BPK, selain itu juga bagaimana hasil pemeriksaan atau temuan BPK dapat dijadikan dasar penegakan hukum terhadap terperiksa jika ditemukan ada pelanggaran serta dengan diperolehnya opini terbaik dari BPK akan menjadi keuntungan yang besar bagi beberapa pihak. Metode yang digunakan dalam penelitian ini adalah tipe deskriptif dengan tujuan untuk memberikan gambaran faktual mengenai Kualitas pemeriksaan yang dilakukan BPK terhadap Keuangan Negara. Dianalisa secara kualitatif berdasarkan laporan dan catatan yang ada di lapangan. Dengan teknik pengumpulan data meliputi data primer yaitu observasi dan wawancara serta data sekunder yaitu studi kepustakaan dan dokumentasi. Dari Hasil penelitian menujukkan bahwa rangkaian proses pemeriksaan yang dilakukan BPK yaitu, Perencaanaan, Pelaksanaan dan Pelaporan Pemeriksaan terdapat proses yang memberi peluang besar entitas meraih WTP yaitu pada penetapan nilai materialitas yang cukup tinggi toleransinya serta banyaknya kesempatan pertemuan yang diberikan oleh prosedur antara pemeriksa dan entitas sehingga peluang untuk melakukan kecurangan dengan menegosiasikan agar auditor tidak memuat temuan. Keuntungan yang diperoleh oleh entitas dari hasil pemeriksaan BPK adalah mendapat kepercayaan dari masyarakat, memperoleh Dana Insentif Daerah dan sebagai nilai jual yang tinggi dalam kontestasi politik
Constraining Autonomy: How Bureaucratic Dysfunctions Impede Regional Financial Independence in a Decentralized Indonesia
No full textThis research aims to analyze how bureaucratic pathology serves as a fundamental impediment to the realization of regional financial independence in Indonesia. Employing a qualitative approach with a comparative case study method across six regions, enriched by international comparative analysis, this study identifies the institutional factors that systematically influence regional fiscal performance. The findings reveal five critical dimensions of dominant bureaucratic pathologies: excessive centralized control, slow budget planning processes, corruption and abuse of power, bureaucratic incompetence, and resistance to innovation. The study found that the manifestation of these pathologies varies among regions, contingent upon their level of development and governance capacity, thereby indicating the need for differentiated, rather than uniform, policy responses. International experiences from Brazil to Germany demonstrate the universality of these challenges. It is concluded that achieving genuine financial independence requires more than the mere transfer of formal authority; it necessitates the construction of a robust institutional foundation. The study recommends implementing support systems tailored to regional capacities, enhancing trans parency, promoting bureaucratic professionalism, and establishing citizen engagement mechanisms to build effective and accountable subnational governance, drawing lessons from successful reforms in countries such as Estonia and Rwanda
The Impact of Test Code Summary to Understand the System Behaviour
No full textIn the recent past, a new agile methodology, Behaviour-Driven Development (BDD) has been developed which aims to describe a system in terms of behaviour, which helps stakeholders understand the system behaviour and in communication with project members. However, existing projects do not have the advantage of explaining the system in terms of behaviour as in BDD, instead are often done through documentation. Through our paper, we propose a tool to automatically generate high-level context summaries of the test classes describing the behaviour in existing projects. The paper describes how we developed a tool that the behaviour of the system can be summarized from the test cases. In evaluating our approach, we found that the automatically generated summary from a test class 1) is helpful to the stakeholders in order to understand the behaviour of a part in a system, and 2) partially approaches a BDD scenario.Electrical Engineering, Mathematics and Computer ScienceSoftware Technolog
Fairy Tale Classics Storybook: Little Landoll Books
No full textThis little 28-page book almost 5 x 6 is derived from a larger (8¼ square) 24-page book by the same publisher and author published one year earlier with the same title in the series Fairy Tale Classics. This book splits up some of the longer text sections to create extra two-page spreads with them. For those spreads, it tends to use smaller designs taken from the larger designs already used in the earlier book. Again the book tells TMCM in the simplest and most direct form. For both Pam Mouse in the country and Hot Rod Mouse in the city, the grass is greener on the other side of the fence until each tries living there. They trade back saying Nice place to visit. We wouldn't live there!This is a hardbound book (hard cover)Retold by Dand
PUBLIC SERVICES RESPONSIBILITY: HANDLING OF UNDOCUMENTED CITIZENS BY SANTIAGO SUB-GOVERNMENT IN SANGIHE ISLAND REGENCY
No full textThe government of Santiago Sub-District, Tahuna District has found that there are undocumented citizens who have been working and living in the Santiago Sub-District, Tahuna District for years. Refers to the 1945 Constitution Article 26 Paragraph 2, undocumented citizens who have worked and live in the area of the Santiago Sub-District are citizens who are entitled to public services as described in Law Number 25 of 2009 Article 1. This study aims to determine the responsiveness of the Santiago Sub-District government in handling undocumented citizens in the Santiago Sub-District, Sangihe Islands Regency. The type of research used is qualitative with a case study approach to explain the phenomenon related to the responsiveness of the Santiago Sub-District government in dealing with the problem of undocumented citizens by using 3 responsiveness indicators, namely the ability to respond, speed of service, and accuracy of serving. The results showed that the responsiveness of the Santiago Sub-District government in handling undocumented citizens was going well and was right on target
