100 research outputs found
ANALISIS USLUB-USLUB ISTIFHAM DAN MAKNA-MAKNANYA UNTUK PEMAHAMAN AYAT-AYAT AL-QURAN
No full textABSTRAK
M. Apip، (2023): Analisis Uslub-uslub Istifham dan Makna-maknanya untuk Pemahaman Ayat-Ayat Al-quran
Istifham ialah mencari pemahaman tentang suatu hal yang tidak diketahui، oleh karena itu istifham sangat penting untuk dipahami dalam berkomunikasi. Dalam ilmu balaghah istifham merupakan bagian dari ilmu maani yang mengkaji susunan kalimat agar terhindar dari ketidaksesuaian antara maksud pembicara dan pemahaman pendengar. Penelitian ini bertujuan untuk mengetahui makna hakiki dan makna menyimpang uslub istifham dalam al-quran. Penelitian ini adalah penelitian kualitatif pustaka. Adapun objek penelitian ini adalah uslub istifham dalam ayat-ayat al-quran juz 30 yang terdiri dari 37 surat dan 564 ayat. Untuk mengumpulkan data peneliti menggunakan sumber data primer dan sekunder yang berkaitan dengan objek penelitian. Sumber primernya adalah al-quran dan kitab-kitab yang berhubungan dengan pembahasan yaitu kitab ulumul balaghah، ilmu almaani، irab al-quran، dan tafsir al-quran. Adapun sumber data sekunder adalah jurnal، makalah dan karya tulis lainnya. Penelitian ini dilalui dengan beberapa tahapan yaitu pengumpulan data، klasifikasi، analisis data، dan membuat kesimpulan. Setelah melalui proses tersebut peneliti menemukan 54 ayat yang memuat uslub istifham dengan 7 jumlah ayat yang menunjukkan makna hakiki dan 47 jumlah ayat yang menunjukkan makna menyimpang. Adapun penyimpangan makna yang terdapat dalam ayat-ayat yang mengandung uslub istifham dalam al-quran juz 30 adalah sebagai berikut: 1. Membesarkan 2. Ketetapan 3. Pengingkaran 4. Ketegangan 5. Perintah 6. Celaan 7. Menjauhkan 8. Kagum 9. Mengagungkan 10. Peringatan 11. Peniadaan 12. Ancaman
Kata kunci: Analisis، Uslub Istifham، Balaghah، Al-quran، Memahami makna aya
Discovery of <i>APIP/SLC1A2</i> in colon cancer.
No full text<p>(<i>A</i>) Array CGH heatmap displaying genomic breakpoints disrupting <i>SLC1A2</i> in the SNU-C1 colon cancer cell line and the SNU-16 gastric cancer cell line. SNU-16 is known to harbor <i>CD44/SLC1A2</i> and its array CGH profile is depicted for comparison. Unsmoothed log<sub>2</sub> ratios are displayed. (<i>B</i>) Paired-end RNA seq uncovers <i>APIP/SLC1A2</i> in SNU-C1. A subset of paired-end reads mapping to <i>APIP/SLC1A2</i> as well as the gene fusion structure are displayed (left panel). The structure of the known gastric cancer gene fusion <i>CD44/SLC1A2</i> is depicted for comparison (right panel). An internal start codon within exon 2 of <i>SLC1A2</i> is predicted to initiate translation in both rearrangements. <i>Inset</i>: experimental validation of <i>APIP/SLC1A2</i> by RT-PCR with primers flanking the gene fusion junction. (<i>C</i>, <i>D</i>) Gene expression profiling depicts high-level expression of <i>APIP</i> in normal colon (<i>C</i>) and overexpression of <i>SLC1A2</i> in SNU-C1 (<i>D</i>). Mean-centered gene expression ratios are depicted by a log<sub>2</sub> pseudocolor scale and ranked in descending order from left to right.</p
PENGAWASAN KINERJA APARATUR DAERAH MELALUI AUDIT KINERJA APARAT PENGAWAS INTERNAL PEMERINTAH (APIP)
No full textSebagai aparat pengawasan internal pemerintah (APIP), Inspektorat Provinsi/Kabupaten/Kota diharapkan dapat memperluas kapasitasnya untuk lebih mengembangkan pelaksanaan pemerintahan melalui hasil pengawasan. APIP akan dapat menentukan audit kinerja, apakah suatu fungsi, program, atau kegiatan telah dilaksanakan secara efektif, efisien, dan hemat biaya. Hal ini pada akhirnya akan dapat membantu organisasi dalam meningkatkan aspek kinerja seperti aspek efektif, efisien, dan ekonomis (3E). Penelitian ini menggunakan metode deskriptif kualitatif, berdasarkan studi kasus dengan tujuan untuk menggali informasi yang dibutuhkan. Hasil penelitian menemukan langkah-langkah dan prosedur dalam Audit Kinerja APIP Inspektorat Daerah Kabupaten Nganjuk berpedoman pada Keputusan Inspektur Daerah Nomor 188/18/K/411.200/2021 tentang Petunjuk Pelaksanaan Audit Kinerja pada Organisasi Perangkat Daerah di Lingkungan Pemerintah Kabupaten Nganjuk. Pelaksanaan Audit Kinerja di Kabupaten Nganjuk telah sesuai dengan teori pengukuran sektor publik. Hambatan-hambatan yang terjadi dalam audit kinerja yaitu: (a)Jadwal Penugasan yang padat (b) Kemampuan APIP belum merata (c) Hambatan dari pihak Auditi. Dampak yang bisa dirasakan setelah dilakukan audit kinerja yaitu: (a) Perbaikan dan peningkatan kinerja (b) Peningkatan Pelayanan Publik (c) Memberikan pertimbangan yang sistematik dalam pembuatan keputusan pemberian reward dan punishment.
APIP as candidate to perform the step 2 of the methionine salvage pathway in human.
No full text<p>(<b>A</b>) Schematic overview of the methionine salvage pathway. Black arrows: human specific routes; Black dashed arrows: <i>Shigella</i> specific routes; Grey arrows: common routes. (<b>B</b>) Sequence alignment of human APIP long and short isoforms (APIP.long and APIP.short) with mtnB enzymes from the yeast <i>Saccharomyces cerevisiae</i> and the bacteria <i>Bacillus subtilis</i>. (<b>C</b>) Analysis of the expression pattern of APIP mRNA by semi-quantitative RT–PCR. Left panel: Expression in tissues. This experiment was performed using a commercially obtained pre-normalized human multiple tissue cDNA panel (Clontech, panel I). Right panel: Expression in cell lines. The experiment was performed using total RNA preparations derived from human cell lines. The GAPDH gene was used as an internal control. For APIP at least two bands were detected (arrows) and confirmed to be the short and long isoforms after sequencing (APIP.long: 729 bp; APIP.short: 628 bp). M: Size marker; S: APIP.short; L: APIP.long. (<b>D</b>) Immunofluorence analysis of APIP into HeLa cells show a major cytoplasmic staining.</p
Pelaksanaan Fungsi Aparat Pengawas Intern Pemerintah (Apip) Untuk Menunjang Tingkat Kewajaran Laporan Keuangan Pemerintah Kota Manado
No full textInternal Audit is the whole process of audit activities, the Review, evaluation, monitoring and supervisory activities other against the implementation of tasks and functions of the organization in order to provide reasonable assurance that the activities have been carried out in accordance with the benchmarks that have been set effectively and efficiently for the benefit of the leadership to Realize good governance.Accountability and transparency in the new government could be achieved if all levels of leadership controlling activities on the overall activities in their respective agencies . Internal control system ( SPI ) is a process that is integral to the actions and activities carried out continuously by the management and all employees to provide reasonable assurance on the achievement of organizational goals through effective and efficient , the reliability of financial reporting , the safeguarding of state assets, and compliance with legislation. To strengthen and support the effectiveness of internal control over the SPI made implementation of tasks and functions of government agencies including state audits carried out by the internal control official Government ( APIP ) .The auditor's responsibility to detect fraud or irregularity embodied in the planning and execution to obtain reasonable assurance about whether the financial statements have been prepared in accordance with established standards.The purpose of this study was to analyze the functions of Government Internal Supervisory Apparatus (APIP) / Internal Auditor in supporting reasonable levels of Local Government Finance Report Manado City. Respondents were selected are few skilled examiner at the office of the Inspectorate of Manado. Approach Using Qualitative methods Ethnography.APIP functions that work well to prevent fraud , to produce valuable output to be input to the external auditor , the executive and the legislature to improve financial management and accountability in the area of the future . Eksternal Auditor may use the results from the monitoring APIP mainly reviews the financial statements of the government , supporting the management of local government in implementing the recommendations and improvements Internal control system . APIP professional and independent encourage increased transparency and accountability in financial management to improve the fairness of the financial statements
The characteristics of government internal auditor in supporting good governance (A case study in Dompu District Inspectorate)
No full textRegulation of Ministry of State Apparatus Empowerment (Permenpan) Number PER/05/M.PAN/03/2008, on the auditing standards of APIP (Government Internal Auditor), regulates the characteristics of APIP. The adequate characteristics of APIP are expected to support the realization of good governance. However, many problems related to the characteristics of APIP of Dompu District Inspectorate still occur, con-sisting of its expertise, independence, and objectivity. All of these problems are sus-pected to have caused agency problems in local government. This research was con-ducted using phenomenological qualitative method with a case study approach. This study used participatory observation, in-depth interview, and documentation for anal-ysis. The research found as the following: 1) the existence of agency problem caused by the conflict of interests between local government and APIP; 2) the lack of APIP’s mastery of accounting standards and; 3) the lack of APIP’s knowledge of law, account-ing, engineering, public administration, agriculture, statistics, and state administra-tion. In addition, the problems of independence and objectivity are still often found in the characteristics of APIP of Dompu District Inspectorate when auditing. Overall, the inadequate characteristics of APIP have been unable to improve participation, accountability related to financial statement quality, rule of law, and transparency of Dompu District Government.</jats:p
PENGARUH ETIKA AUDITOR DAN TEKANAN ANGGARAN WAKTU TERHADAP KUALITAS AUDIT APIP PADA INSPEKTORAT PROVINSI SUMATERA SELATAN
No full textThe purpose of this study is to determine the Auditor Ethics and Budget Time Pressure on the Quality of APIP Audits at the Inspectorate of South Sumatra Province. Probability sampling is used in the sample collection technique. The population is all employees of the Inspectorate of South Sumatra Province and the number of samples is 39 people. This type of quantitative research uses primary data. The analysis technique of this study uses multiple regression analysis. This study uses SPSS Version 25 software testing tools. The results of the study indicate that: Auditor Ethics have a positive and significant influence on audit quality with a threshold of 0.000 <0.05 and tcount> ttable (6.118> 2.030). Budget Time Pressure has a positive effect on audit quality with a threshold> ttable (2.553> 2.030) and a significance level of 0.015 <0.05. The contribution of this study is the variable Auditor Ethics and Budget Time Pressure at the Inspectorate of South Sumatra Province
Keywords: Audit Quality, Auditor Ethics, Budget Time Pressur
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