scholarly journals REVITALIZING AND STRENGTHENING THE ROLE OF APIP IN BUILDING STRONG TONE AT THE TOP AS AN EFFORT TO PREVENT CORRUPTION IN INDONESIA

2019 ◽  
Vol 4 (2) ◽  
Author(s):  
Renaldo Budirahardjo ◽  
Septa Ananta Bobby Baskara
Keyword(s):  
Internal Control ◽  
Good Control ◽  
Active Role ◽  
New Paradigm ◽  
Internal Auditor ◽  
Tone At The Top ◽  
Government Sector ◽  
The Government ◽  
Regional Leaders

No country or organization can fully avoid the risk of fraud. The most common fraud in Indonesia is corruption. Corruption has become a culture that is very difficult to separate in every sector especially in the government sector. Sadly, many corruption cases involve regional leaders. Indirectly, the bad example or tone at the top of the leader is one of the causes of the culture of corruption still inherent in the government sector. Corruption in the government sector will certainly have an impact on the declining quality of public services in the community. Weak internal control systems, consisting of both hard control and soft control, in Government are one of the main factors that leads the leaders having the opportunity and motivation to commit corruption continuously. Within the Indonesian Government there isGovernment Internal Auditor (hereinafter referred to Aparat Pengawasan Intern Pemerintah / APIP). APIP is expected to be able to answer the need for the current audit profession. The new paradigm demands the role of APIP not only acting as a supervisor but also a controller. As a Controller, APIP plays a role in guiding and ensuring that all existing processes in government to achieve objectives have been implemented accountably and can minimize risks especially fraud risks by performing several roles such as consulting and assurance service to prevent, detect, and prove the occurrence of fraud through an active role in the whistleblowing system, risk-based audit,forensic audit and continuous audit. To support the role of APIP, it is necessary to strengthen the institutional, regulation and capabilitysectors so that APIP's role can be effective and maximal. If APIP's role is effective in establishing a good control system then the opportunities and wishes of a local leader in committingcorruption is also small so the leaders can provide good tone at the top for subordinates. Thus, it will be able to form a strong anti-corruption culture for any regional leaders. Therefore,the revitalization and strengthening of APIP can be used as a strategy in making anti-corruption system and culture in Indonesia

Prospects for architects in the Government Sector

2021 ◽  
Vol 9 (4) ◽  
pp. 27-39
Author(s):  
Disha Garg ◽  
Kartik Sharma ◽  
Parul Nayar ◽  
Shubhi Goyal ◽  
Shruti S Nagdeve
Keyword(s):  
Graduate Students ◽  
Private Sector ◽  
Professional Life ◽  
Thought Process ◽  
The Public ◽  
Government Organizations ◽  
Private Practices ◽  
Government Sector ◽  
The Government

Purpose: With the conception of one’s professional life, it is essential to understand all the possibilities and opportunities that lie before them. In the case of architecture, there exists a bias towards the private sector where newly graduate students aspire to work in private practices and possibly even envision a practice of their own at a certain point in life. While there is nothing wrong with envisioning a future in the private sector, it is also essential to be aware about the public sector and understand the opportunities it provides to be able to make an informed decision. There is a preconceived notion about the monotonous nature of government jobs and a lack of awareness about students about the opportunities in this sector. Hence, it becomes crucial to understand the numerous opportunities this sector has to offer and thus, explore the potential of architects in government organizations. Methodology: The research for this paper has been done by referring to existing literature and interviews with concerned people. With an understanding of how and why is the government sector an essential  area of research for budding architects and planners. The research was done through interviews and possible case studies was done based on review of existing literature. Main Findings: The government is one sector with tremendous possibilities in the realm of architecture but is often plagued with stereotypes and preconceptions which have emerged over the years. It is imagined to be “lazy”, “uninnovative” and “non-productive” but this sector has evolved over the recent years and is now shaping to be one of the more lucrative sectors for practice. The number of perks, benefits and a clear comparative advantage of a higher salary, added with the direct contribution towards serving the nation, the government sector clearly has an unrealised potential for architectural professionals. Implications: With younger architetcs having preconceived notions about role of architetcs in a government sector limited to unexciting set of designs without creativity, this article may help bring a fresh thought process to choose professional sector wisely.

scholarly journals THE ROLE OF INSTAGRAM AS AN INFORMATION DELIVERANCE TO THE CITIZEN BY THE PUBLIC RELATIONS OF SALATIGA CITY GOVERNMENT

2019 ◽  
Vol 2 (2) ◽  
pp. 111
Author(s):  
Silvia Widya Kusumaningtyas ◽  
Zon Vanel
Keyword(s):  
Social Media ◽  
Public Relations ◽  
Active Role ◽  
City Government ◽  
Online Information ◽  
The Public ◽  
Information Media ◽  
Government Public Relations ◽  
The Government

<span lang="IN">Social media is one type of new media that facilitates the process of communication among human. Social media makes it easy for users to communicate and share information in a wider range. At present, not only people use Instagram, but the government also needs to keep up with the time to participate in using Instagram as an online information media. Public Relations of the Salatiga Government is one of the public relations departments that uses Instagram as an online information media to provide information needed by the community.<br /> This research aimed to find out how the content of the information was<span>  </span>and how the role of instagram was as an information deliverance to the citizen by the public relations of Salatiga. Through qualitative methods research, data is collected by means of interviews and observations. The results showed that the Salatiga <span> </span>Government Public Relations Instagram account had a role to increase brand awareness, connect many people and as a source of information/ business promotion.Public Relations of the Salatiga Government considers that Instagram plays an active role in conveying information to the public. This is seen from the many positive responses received by the Salatiga City Government Public Relations during managing Instagram as a modern information deliverance.<span>     </span></span>

scholarly journals ANALISIS EFEKTIVITAS PENGENDALIAN INTERN PERSEDIAAN BARANG DAGANGAN PADA PT. KIMIA FARMA APOTEK 74 MANADO

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Sitti Amanah Tontoli ◽  
Inggriani Elim ◽  
Victorina Z. Tirayoh
Keyword(s):  
Inventory Management ◽  
Internal Control ◽  
Good Control ◽  
Internal Controls ◽  
Retail Sector ◽  
Internal Auditor ◽  
Important Resource ◽  
Trading Company ◽  
Pharmacy Management ◽  
And Storage

At a trading company, inventory is an important resource for the survival of the company because in addition to an asset whose value is greater than other current assets is also due to the main source of revenue comes from the sale of inventory. Therefore, effective internal controls are needed to manage the inventory to avoid errors and irregularities. The company is engaged in the pharmaceutical retail sector to manage existing company pharmacies in an effort to increase sales contribution, so that management of inventory management becomes important. The purpose of this study is to determine whether the internal control of merchandise inventory has been effective. The object of this research is PT. Kimia Farma 74 Manado. This research uses descriptive  qualitative The results showed that the internal control of inventory at PT. Kimia Farma Apotek has been effective in applying pharmacy management management, which can be seen in the implementation of the elements of adequate internal control, good control of the inventory. However, there are still weaknesses in the form of duplicate duties on the function of receipt and storage of merchandise inventory and cash, as well as internal auditor functions captured by the accounting and finance.

The Changing Role of the State in High-Tech Industrial Development: The Experience of Hong Kong

1994 ◽  
Vol 12 (4) ◽  
pp. 449-472 ◽  
Author(s):  
A G-O Yeh ◽  
M K Ng
Keyword(s):  
Hong Kong ◽  
Industrial Policy ◽  
Industrial Development ◽  
Active Role ◽  
High Tech ◽  
Economic Activities ◽  
Role Of The State ◽  
Challenges And Opportunities ◽  
The Government

This paper is an examination of the role of the Hong Kong government vis-à-vis governments in Japan and other Asian newly industrialized economies (NIEs) in high-tech industrial development. It is argued that, whereas governments of Japan and other Asian NIEs have played very important roles in facilitating industrial restructuring, the Hong Kong government has so far refrained from direct participation in industrial development. Although the Hong Kong government has assumed an important position in the course of economic development in the territory, especially in terms of land-related economic activities, it has little vested interest and experience in directing industrial developments. It was not until the 1990s that the government switched from a ‘positive nonintervention’ to a ‘minimum intervention with maximum support’ industrial policy and began to play a more active role in facilitating industrial upgrading. The effectiveness of the changing industrial policy and the prospects for high-tech development in the territory are reviewed by examining the challenges and opportunities faced by the Hong Kong government in facilitating high-tech industrial development.

scholarly journals IMPLEMENTATION OF VACCINATION FOR THE GENERAL COMMUNITY AT THE CAMPUS OF THE HEALTH POLYTECHNIC OF KERTA CENDEKIA

2021 ◽  
Vol 3 (2) ◽  
pp. 37-40
Author(s):  
Dimas Hadi Prayoga ◽  
Kusuma Wijaya Ridi Putra ◽  
Riesmiyatiningdyah Riesmiyatiningdyah ◽  
Meli Diana ◽  
Dini Prastyo Wijayanti ◽  
...  
Keyword(s):  
Active Role ◽  
Academic Community ◽  
Vaccination Program ◽  
District Health Office ◽  
District Health ◽  
The Public ◽  
The Government ◽  
General Community

The public vaccination activity carried out within the Health Polytechnic of Kerta Cendekia is a form of the active role of the academic community of the Health Polytechnic of Kerta Cendekia in dealing with Covid-19 and supports the accelerated vaccination program carried out by the Government of Indonesia. The activity will be held on September 17, 2021, at the Health Polytechnic of Kerta Cendekia Campus. The target of this vaccination activity is the academic community of the Health Polytechnic of Kerta Cendekia and the community around the campus who need vaccines, both the first and second doses. This activity was held in collaboration with the Health Polytechnic of Kerta Cendekia with the Sidoarjo District Health Office. This vaccination activity was attended by 176 people who attended to vaccinate, both the first dose and the second dose. The activity starts at 9.20 WIB and ends at 14.00 WIB. This activity has involved 9 lecturers, 4 staff, and 14 students. In addition, this activity also involved 4 alumni who acted as vaccinators. The activity ran smoothly, in an orderly manner, and still implemented physical distancing in its implementation.

scholarly journals Pelaksanaan Program Pendekatan Keagamaan melalui KKN STIBA Makassar di Desa Baruga Kabupaten Maros

2020 ◽  
Vol 1 (2) ◽  
pp. 185-199
Author(s):  
Asnawati Patuti ◽  
Rahmat Rahmat
Keyword(s):  
Community Service ◽  
Active Role ◽  
Religious Activities ◽  
Original Population ◽  
Service Programs ◽  
Long Time ◽  
Community Service Programs ◽  
The Government ◽  
Program Show

Baruga village, Bantimurung sub-district is an area in Maros district where the majority of the original population is Muslim. The existence of Islam in Maros has been around for a long time, namely with the entry of Raja Gowa and Tallo which have a direct border area with the Marusu Maros kingdom so that the Islamic life of the Baruga Village Community, Bantimurung Maros sub-district looks so real. The purpose of Real Work Lecture (KKN) III Stiba Makassar is to realize community service which is one of the pillars of the tri dharma of higher education. The method of implementing this program begins with conducting a field review based on an independent instrument. The results of the KKN program show the importance of community service programs by seeing the benefits felt by KKN participants, the community and the government. Religious activities which are the main orientation of this program have been successfully carried out, as well as social activities, organizational activities and the active role of KKN participants with the government in successful community development efforts.

scholarly journals STRATEGI PENCEGAHAN KECURANGAN (FRAUD) DALAM PENGELOLAAN KEUANGAN PEMERINTAH MENGGUNAKAN ANALYTICAL HIERARCHY PROCESS

2018 ◽  
Vol 10 ◽  
Author(s):  
Novia Tri Kurniasari ◽  
Anna Fariyanti ◽  
Nirwan Ristiyanto
Keyword(s):  
Organizational Culture ◽  
Control System ◽  
Internal Control ◽  
Analytical Hierarchy Process ◽  
Financial Management ◽  
Negative Impact ◽  
Fraud Prevention ◽  
Government Sector ◽  
The Government ◽  
Hierarchy Process

Fraud phenomenon involves many actors from the government sector. Fraudulent practices in government has a negative impact on the economic and social sectors. Therefore, need for prevention effort to avoid state’s material and non material losses. The objectives of this study were to formulate fraud prevention strategies by using Analytical Hierarchy Process. Sources of data used in this study were questionnaires and interviews to 5 expert respondent. Strategies for fraud prevention on government financial management: (1) improving the supervision and control system, (2) improving the organizational culture, (3) formulating anti fraud value in the organization, (4) implementing reward system and punisment firmly, (5) anti fraud socialization for employees, and (6) forming agent of change. Key words: fraud prevention, internal control system, organizational culture, anti fraud value, Analytical Hierarchy Process

scholarly journals دور نظام إحصاءات مالية الحكومة في تحسين كفاءة نظام الرقابة الداخلية في المؤسسات العامة

2018 ◽  
Vol 14 (1) ◽  
pp. 228-266
Author(s):  
د. بابكر ابراهيم الصديق محمد ◽  
د. عاصم إبراهيم محمد يوسف
Keyword(s):  
Control System ◽  
Internal Control ◽  
Wealth Distribution ◽  
Public Institution ◽  
Role Of Government ◽  
The Public ◽  
Internal Control System ◽  
Ministry Of Finance ◽  
The Government

This study focuses on the role of Government Financial Statistics Systems in developing the efficiency of Internal Control System. The statement of the problem presented that, Government Financial Statistics Systems have not been applied in the center and states. The researcher raised the following questions: Dose application of Government Financial Statistics Systems has an impact on the efficiency of Internal Control System. Is there any administrative constrains in the Ministry of Finance affecting the G.F.S, Do Internal Control System regulations established in the Ministry have an impact on the application of the Government Financial Statistics System? The importance of study is derived from the absence of scientific studies on the role of significance of Government Financial Statistics. The efficiency of organization is based on the strength and weakness of internal control system on the public institution. The study concluded with very important results that, centre and states accountants training on the Government Financial Statistics System will increase the efficiency of internal control system, and introducing the G.F.S as a syllabus in the universities will increase students’ capabilities when joining the employment, and the provision of computers will help the application of the Government Financial Statistics System. The Study recommended that, Government Financial Statistics System should be studied at Universities so that; students who are joining the service can easy understand their function. And application of F.F.S will help in transparency and wealth and wealth distribution.  

scholarly journals PELAKSANAAN FUNGSI APARAT PENGAWAS INTERN PEMERINTAH (APIP) UNTUK MENUNJANG TINGKAT KEWAJARAN LAPORAN KEUANGAN PEMERINTAH KOTA MANADO

2016 ◽  
Vol 7 (2) ◽  
Author(s):  
Merry Inggrid Siwy ◽  
David P.E. Saerang ◽  
Herman Karamoy
Keyword(s):  
Control System ◽  
Local Government ◽  
Financial Reporting ◽  
Internal Control ◽  
Financial Management ◽  
Internal Audit ◽  
Financial Statements ◽  
Internal Auditor ◽  
Internal Control System ◽  
The Government

Internal 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 . Keywords: Government Internal Supervisory Apparatus, fraud detection, the fairness of the financial statements

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