scholarly journals Upaya Peningkatan Kapabilitas Aparat Pengawasan Intern Pemerintah (APIP) di Aceh Melalui Internal Audit Capability Model (IACM)

2020 ◽  
Vol 16 (2) ◽  
pp. 137-158
Author(s):  
Rati Sumanti
Keyword(s):  
Local Governments ◽  
Positive Impact ◽  
Internal Audit ◽  
Accurate Information ◽  
Case Study Method ◽  
Level 3 ◽  
Six Elements ◽  
Capability Level ◽  
Key Process Areas

Internal Government Supervisory Apparatus (APIP) is an actor who conducts internal audit. The top level of capability of APIP shows that APIP is getting better in carrying out its role as an internal supervisor. However, not all APIP in Aceh have a good level of capability. Therefore, the Aceh BPKP Representative as the APIP supervisor agency seeks to increase the level of APIP capabilities through the Internal Audit Capability Model (IACM). This study aims to describe how the implementation of IACM in the region is proven to increase the capability level of APIP. Using a qualitative approach with a case study method, interviews were conducted with officials in the Aceh BPKP who were considered being representative so they could provide accurate information on the problem under study. There are 6 elements capability of APIP comprising 24 key process areas to reach level 3. Representatives of BPKP Aceh have improved capabilities of the six elements capability of APIP. Coaching conducted comprehensively has fulfilled 24 key process areas required in IACM including coaching and consulting activities. The findings in this study showed that of the 24 APIP in Aceh, 16 APIP or 67% have increased capability levels. This means that implementing IACM conducted by the Aceh BPKP Representative shows a positive impact on improving the capabilities of APIP. So this research contributes to the practice where other local governments can adopt the efforts and improvements that need to be made according to the six elements of APIP capabilities. Keywords: Internal Audit, Internal Government Supervisory Apparatus (APIP), Capabilityof APIP, Finance and Development Supervisory Agency (BPKP) Abstrak Aparat Pengawasan Intern Pemerintah (APIP) adalah aktor yang melakukan pengawasan intern. Tingginya level kapabilitas APIP menunjukkan semakin baik pula APIP dalam menjalankan perannya sebagai pengawas intern. Namun demikian, belum semua APIP di Aceh memiliki level kapabilitas yang baik. Oleh karenanya, Perwakilan BPKP Aceh selaku instansi pembina APIP berupaya melakukan peningkatan level kapabilitas APIP melalui Internal Audit Capability Model (IACM). Penelitian ini bertujuan untuk melihat gambaran bagaimana penerapan IACM di daerah apakah terbukti mampu meningkatkan level kapabilitas APIP. Menggunakan pendekatan kualitatif dengan metode studi kasus, dilakukan wawancara kepada Pejabat di Perwakilan BPKP Aceh yang dianggap representatif sehingga dapat memberikan informasi yang akurat terhadap masalah yang diteliti. Ada 6 elemen kapabilitas APIP yang terdiri atas 24 area proses kunci untuk mencapai level 3. Perwakilan BPKP Aceh telah meningkatkan kapabilitas pada enam elemen kapabilitas APIP tersebut. Pembinaan yang dilakukan secara komprehensif telah memenuhi 24 area proses kunci yang dipersyaratkan dalam IACM, yang meliputi kegiatan pembinaan dan konsultasi. Temuan dalam penelitian ini menunjukkan bahwa dari 24 APIP di wilayah Aceh, 16 APIP Pemerintah Daerah atau 67% mengalami peningkatan level kapabilitas. Hal ini berarti penerapan IACM yang dilakukan oleh Perwakilan BPKP Aceh menunjukkan dampak positif bagi peningkatan kapabilitas APIP, sehingga penelitian ini memberikan kontribusi praktik sehingga pemerintah daerah lainnya dapat mengadopsi upaya-upaya serta perbaikan yang perlu dilakukan sesuai enam elemen kapabilitas APIP. Kata kunci: Pengawasan Internal, Aparat Pengawasan Intern Pemerintah (APIP), Kapabilitas APIP, Badan Pengawasan Keuangan dan Pembangunan (BPKP)

The use of performance information in local government mergers

2019 ◽  
Vol 31 (3) ◽  
pp. 451-471 ◽  
Author(s):  
Karina Kenk ◽  
Toomas Haldma
Keyword(s):  
Attribution Theory ◽  
Local Governments ◽  
Eastern European Country ◽  
Eastern European ◽  
Performance Information ◽  
Case Study Method ◽  
Content Type ◽  
Different Types ◽  
Using Data

Purpose The purpose of this paper is to study more deeply the use of performance information (PI) in the context of the administrative-territorial reform, e.g. amalgamation in the local governments (LG) with an example of Estonian LGs. Design/methodology/approach The case study method is adopted, using data from publicly available documents and interviews with the politicians and officials at the five merger cases of Estonian LG units. The data are interpreted and analysed using attribution theory. Findings The results show that amalgamation patterns do have an influence on PI use – in particular, the authors see that PI is reported to be used more frequently in cases of voluntary mergers, which may be related to the different motivations to make attributions in cases of voluntary and compulsory mergers. Originality/value The study contributes to the debate on the importance and usefulness of different types of PI, as financial as well as non-financial information and for different information users in the light of LG reform in Estonia as being a Central and Eastern European country.

scholarly journals Tourism Village Management and Development Process: Case Study of Bandung Tourism Village

2020 ◽  
Vol 18 (2) ◽  
pp. 84-94
Author(s):  
Muhammad Henfi Abdul Khoir ◽  
◽  
Ahmad Rimba Dirgantara
Keyword(s):  
Local Governments ◽  
Event Management ◽  
Managerial Ability ◽  
Case Study Method ◽  
Learning Modules ◽  
Management Standards ◽  
Food And Beverage ◽  
Management And Development ◽  
Research Questions

Tourism village destinations are built and opened in addition to increasing the income of local communities and local governments as well as providing a new atmosphere for local and foreign tourists. The Local Government's program to develop tourism villages in Bandung Regency continues to be pursued, but the current managers are faced with managerial ability to manage tourism villages properly by tourism village management standards. This raises research questions about how to develop a management and development village tourism module that applies to village tourism managers to preserve the environment and to elevate the local potential based on local wisdom. This research uses the case study method. The analysis used is descriptive qualitative analysis. The results of the study recommend 12 topics of learning modules for the management and development of tourism villages which are expected to be able to help tourism village managers to manage their tourism villages well and sustainably. The learning modules are tourism village management, event management, customer satisfaction management, accommodation management, food and beverage management, handicraft management, marketing management, customer behavior, contemporary marketing, human resource management, conflict management, and tourism policy

scholarly journals PENDIDIKAN LITERASI DIGITAL DI KALANGAN USIA MUDA DI KOTA BANDUNG

2018 ◽  
Vol 16 (2) ◽  
pp. 146 ◽  
Author(s):  
Hana Silvana ◽  
Cecep Darmawan
Keyword(s):  
Social Media ◽  
Young People ◽  
Digital Literacy ◽  
Positive Impact ◽  
Literacy Programs ◽  
Case Study Method ◽  
The Media ◽  
The Government ◽  
Use Of Social Media

AbstrakFenomena pengunaan media sosial sebagai media online semakin massive pada dekade ini. Kalangan muda sebagai generasi milenial atau digital native merupakan pengguna terbesar dalam penggunaan media sosial saat ini. Penelitian mengenai literasi digital masih jarang dilakukan terutama di Indonesia. Subyek penelitian ini adalah kalangan usia muda dengan rentang usia 17–21 tahun yang merupakan pengguna aktif media sosial. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus. Informan yang dijadikan sampel penelitian sebanyak 5 orang dan 1 orang informan kunci dari pakar literasi media. Temuan yang diperoleh pada penelitian ini menunjukan pentingnya program literasi digital yang memberikan dampak positif bagi pengetahuan, pemahaman dan keterampilan dalam menggunakan media terutama media sosial yang saat ini sering dijadikan sumber informasi oleh khalayak terutama oleh kalangan yang berusia muda. Program ini memberikan kontribusi yang signifikan pada penyebaran informasi dalam menggunakan media massa terutama media sosial yang digunakan oleh kalangan usia muda sehingga ada kesadaran dalam menggunakan media. Pada pendidikan pelatihan (diklat) ini peserta belum semua mempunyai keahlian ini dikarenakan keahlian ini memerlukan latihan yang terus menerus dan konsisten sehingga mereka dapat melakukannya dengan baik. Oleh karena itu pendidikan literasi digital merupakan solusi yang dapat dilakukan oleh pemerintah dan elemen masyarakat dan civitas akademika yang peduli terhadap kemajuan bangsa. AbstractThe phenomenon of the use of social media as an online media is increasingly massive in the use of this decade. Young people as the native millennial or digital generation are the biggest users in the use of social media today. Research on digital literacy is still rare, especially in Indonesia. The subjects of this study were young people aged 17-21 years that were active users of social media. This study uses a qualitative approach to the case study method. The informants who were used as research samples were 5 people and 1 key informant from media literacy experts. The findings obtained in this study indicate the importance of digital literacy programs that have a positive impact on knowledge, understanding and skills in using the media, especially social media which is now often used as a source of information by audiences, especially among young people. information on using mass media, especially social media used by young people so that there is awareness in using the media. In this education participants do not all have this expertise because this skill requires continuous and consistent training so that they can do it well. Therefore digital literacy education is a solution that can be done by the government and elements of society and academics who care about the progress of the nation.

scholarly journals The Efficiency of Applying the Internal Control Components Based on COSO Framework to Transparently Carry out Tasks and Services, Ensure Integrity and Enhance Quality and Efficiency: Case Study - The Greater Amman Municipality

2020 ◽  
Vol 11 (2) ◽  
pp. 371
Author(s):  
Ola Muhammad Khersiat
Keyword(s):  
Internal Control ◽  
Positive Impact ◽  
Internal Audit ◽  
Independent Study ◽  
Control Environment ◽  
Communications Systems ◽  
Control Procedures ◽  
And Control

This study aimed to measure the efficiency of employing the internal control components based on COSO framework to transparently carry out tasks and services, ensure integrity and enhance quality and efficiency, so as to contribute to promoting the adoption of internal control components based on the COSO framework, applying them and analyzing their efficiency in performing tasks transparently, ensuring integrity and enhancing quality and efficiency, particularly with the Amman`s Municipality efforts to create a directorate that operates the internal control while ensuring the integrity of the proceedings, carrying out tasks and services transparently and boosting citizen's confidence in the Greater Amman Municipality resolutions. One of the main findings of the study would be in the fact that the independent study variables represented in the internal audit based on the COSO framework has a highly positive impact in performing tasks transparently to ensure integrity, boost quality and efficiency at the Greater Amman Municipality. Results show that the communications systems component was the most highly applicable, followed by the follow-up and control procedures and activities, whereas the control environment came third, followed by risks and response procedures identification and assessment, and finally came the appropriate follow-up component in the fifth place.

scholarly journals Improving the Quality of City Cleanliness through Investment Paradiplomacy in Bantaeng, Indonesia

2021 ◽  
Vol 277 ◽  
pp. 02007
Author(s):  
Ahmad Harakan ◽  
Nuryanti Mustari ◽  
Abel Alfred Kinyondo
Keyword(s):  
Local Governments ◽  
Best Practice ◽  
Case Study Method ◽  
Depth Data ◽  
The Reformation ◽  
Management Policies ◽  
Effectiveness And Efficiency ◽  
Learning And Collaboration

The phenomenon of governance after the Reformation was the provision of more excellent opportunities for local governments to explore the capabilities and resources of their respective regions. Autonomy reflects the centralization policy that was previously implemented and is considered to have not been maximal in producing quality governance improvements, especially in cleanliness, which is the main problem in governance. This opportunity can be implemented by conducting learning and collaboration with other parties, both private and local governments abroad, who have a best practice profile of cleanliness governance through paradiplomacy practices. This research wants to obtain in-depth data. Data collection was carried out in three ways, namely interviews, observation, and documentation studies, through a qualitative approach with the case study method. The learning Process and cooperation in the Bantaeng Regency government impact changing people’s views and making hygiene management policies in Bantaeng. Besides, there is technology transfer to support the effectiveness and efficiency of waste management and city cleanliness in Bantaeng Regency.

scholarly journals Capability Level Measurement Using COBIT 5 Framework (Case Study: PT. Jasa Cendekia Indonesia)

2021 ◽  
Vol 3 (2) ◽  
pp. 341-351
Author(s):  
Abdurrahman Harits ◽  
Gilang Muhamad Noer ◽  
Aris Puji Widodo
Keyword(s):  
Information Technology ◽  
Research Study ◽  
Technology Governance ◽  
Level Measurement ◽  
A Value ◽  
Information Technology Governance ◽  
Level 3 ◽  
A Company ◽  
Capability Level

PT. Jasa Cendekia Indonesia is a company engaged in the field of recruitment, training and consulting in the provision of human resources. Currently PT. Jasa Cendekia Indonesia has more than 500 outsourcing employees, puts hundreds of Indonesians into the job market and serves more than 30 multinational companies, of course companies need systems that are able to manage and carry out company work operations. This research study aims to conduct an assessment of Information Technology Governance at PT. Jasa Cendekia Indonesia which focuses on the DSS01 domain (manage operations) is measured using the Capability Level in the Cobit 5 Framework. The results obtained from this assessment are needed as an evaluation and input for improvements to Information Technology Governance at PT. Jasa Cendekia Indonesia in the future. The level of ability of PT. Jasa Cendekia Indonesia in the DSS01 process is at a value of 2.80 while the expected level of ability is at level 3 (established process). The recommendation to reach level 3 is expected to be implemented to improve the performance of PT. Jasa Cendekia Indonesia according to the DSS01 process.

scholarly journals Local industrial policies and development of agricultural clusters: a case study based on a tea cluster in China

2021 ◽  
Vol 24 (2) ◽  
pp. 267-288
Author(s):  
Lyuhang Zhao ◽  
Jianqing Ruan ◽  
Xinjie Shi
Keyword(s):  
Local Governments ◽  
Agricultural Development ◽  
Single Case ◽  
Industrial Cluster ◽  
Market Failures ◽  
Case Study Method ◽  
Industrial Policies ◽  
Evolution And Development ◽  
Tea Industry

The purpose of this study is to discuss the effectiveness of local industrial policies and show that effective industrial policies contribute to both the evolution and development of the cluster in the Chinese context, based on comparative advantages and market failures. We adopted a single case study method and conducted interviews with 30 stakeholders in the tea clusters; a documentary investigation was also used as a supplement. This case study finds that local industrial policies have played an important role when market failures occur in the development of agricultural clusters. The local government implemented a series of industrial policies to promote the progress of the tea industry at various stages of development. The case study further demonstrates what can be considered as an effective industrial policy in the dynamic process of agricultural development. This case also provides empirical evidence for local governments to remain sensitive to challenges and to develop timely industrial policies when an industrial cluster is faced with either opportunities or crises. Therefore, it has implications for local governments that need to improve agriculture in undeveloped regions.

scholarly journals Do intercultural teams need “requisite variety” to be effective?

2011 ◽  
Vol 15 (3) ◽  
pp. 89-104 ◽  
Author(s):  
Anne Bartel-Radic ◽  
Nicolas Lesca
Keyword(s):  
Team Effectiveness ◽  
Positive Impact ◽  
Necessary Condition ◽  
Longitudinal Case Study ◽  
Case Study Method ◽  
Team Processes ◽  
Requisite Variety ◽  
The Impact

The aim of this paper is to analyse the impact of ‘requisite variety’ of an intercultural team on its effectiveness. Using a qualitative, longitudinal case-study method, five successive intercultural teams in one international company are analysed in order to question the effectiveness of the teams from the perspective of requisite variety. The results show that requisite variety is a necessary condition for team effectiveness. Yet, requisite variety is not easily actionable, and team processes moderate the link between requisite variety and team effectiveness. The team also needs enough time for forming, storming and norming, before requisite variety can have a positive impact on performing the task.

The impact of legislation on the internal audit function

2017 ◽  
Vol 13 (4) ◽  
pp. 450-470 ◽  
Author(s):  
Kevin K. Jones ◽  
Richard L. Baskerville ◽  
Ram S. Sriram ◽  
Balasubramaniam Ramesh
Keyword(s):  
Organizational Change ◽  
Institutional Economics ◽  
Internal Audit ◽  
Case Study Method ◽  
Content Type ◽  
Roles And Responsibilities ◽  
Internal Audit Function ◽  
Change Framework ◽  
The Impact

Purpose The purpose of this study is to show how the presence of change caused a shift in the roles and responsibilities of the internal audit function (IAF). Design/methodology/approach The methodological design/approach was constructed by combining specific aspects of widely known management accounting and organizational change frameworks. The theoretical premise was based on the old institutional economics component of institutional theory. As such, this study used the case study method to examine and analyze the impact of this change in eight specific organizations using the new two-tiered organizational change framework. Findings This new framework analyzes the multidimensional facets of organizational change in the IAF. From the findings, it was observed that the change can be evolutionary, episodic, continuous and/or teleological, and people, organisms and organizations that are subject to it will react or respond to that change in a myriad of ways. Practical implications Moreover, the implications of change can be environmental, socioeconomic and political. Originality/value This study makes an intellectual contribution by introducing a new two-tiered organizational change framework to explain the IAF’s response to the environmental change factor of regulation.

Kegiatan Bercerita di Rumah Ceria Yatim Seribu Pulau

2019 ◽  
Vol 2 ◽  
Author(s):  
Farhah Millati Kamalia ◽  
Hapidin Hapidin ◽  
Syarif Sumantri
Keyword(s):  
Early Childhood ◽  
Data Analysis ◽  
Data Collection ◽  
Positive Impact ◽  
Qualitative Approach ◽  
Case Study Method ◽  
Interview Techniques

Vocabulary mastery strongly supports one's skills in conducting language activities. In early childhood, storytelling activities can be used as a means to get vocabulary. The research was conducted at the Rumah Ceria Yatim Seribu Pulau with the aim of knowing in depth about storytelling activities and their relationship with mastery of 7-year-old vocabulary. The researcher used a qualitative approach with a case study method. Data collection is done through interview techniques, observation and document study. After the researchers conducted data analysis using Campbell's technique, it was concluded that storytelling at the Rumah Ceria Yatim Seribu Pulau was delivered by competent storyteller, with techniques using hand puppet media, children's interest and having a positive impact on vocabulary mastery.

Sign in / Sign up

Export Citation Format

Share Document