AUDIT  KEPATUHAN  PENGELOLAAN  PIUTANG  DALAM MEMINIMALISIR PIUTANG TAK TERTAGIH (Studi Kasus  PT Bank Negara Indonesia (Persero) Tbk Cabang Makassar)

This research aims to know the application of the compliance audit in the management of accounts receivable accounts receivable to minimise not collectible at PT. Bank Negara Indonesia (Persero) Tbk. Makassar Branch. Methods of analysis used in this study is a qualitative method of analysis. In this case the researchers are using a risk-based audit approach, i.e. audit approach where checking is done against the harmony between the policy and the procedures are carried out with the provision of regulation. So, PT Bank Negara Indonesia (Persero) Tbk. Makassar Branch should be in line with regulations or procedures that have been held by Bank Indonesia (BI) in terms of financing. Based on the results of the study, pointed out that Compliance Audits conducted by the Director of compliance and Compliance Work Unit PT Bank Negara Indonesia (Persero) Tbk. Makassar Branch has gone well in accordance with the duties and those powers and keep independensinya properly because it had working guidelines, systems and procedures of work refers to the provisions of the applicable legislation. As well as in terms of the management of accounts receivable to the customer were in accordance with the applicable procedures. Each of these stages did not escape from the supervision of the compliance group so that each part or section associated on the stage professionally responsible.

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ANALISIS AUDIT KEPATUHAN TERHADAP PROSEDUR PEMBERIAN PEMBIAYAAN MODAL KERJA PADA BANK SULSELBAR CABANG SYARIAH MAKASSAR

INVOICE : JURNAL ILMU AKUNTANSI ◽

10.26618/inv.v2i2.4110 ◽

2020 ◽

Vol 2 (2) ◽

pp. 23-34

Author(s):

Abdul Khaliq

Keyword(s):

Qualitative Analysis ◽

Analysis Method ◽

Working Capital ◽

Current Regulation ◽

Financing Decision ◽

Work System ◽

Capital Financing ◽

Compliance Audit ◽

Audit Approach

This study aims to analyze compliance audit of the working capital financing procedure at Bank Sulselbar Makassar Sharia Branch. The method of analysis used in this research is qualitative analysis method. In this case, the researcher uses a risk-based audit approach, an audit approach which checks the harmony between the policies and the procedures performed by the regulations. Thus, Bank Sulselbar Makassar Sharia Branch must be in line with regulations or procedures that have been held by Bank Indo nesia (BI) in terms of financing. Based on the result of the research, it shows that the Compliance Audit conducted by Compliance Director and Compliance Unit of Bank Sulselbar Makassar Sharia Branch has been running well in accordance with its duties and authority and maintaining its independence well because it has work guidance, work system and procedures that have been referring to the provisions current regulation. Likewise in terms of providing working capital financing to customers has been in accordance with applicable procedures. All financing stages or procedures have been implemented or followed before financing decision can be realized. And each stage is not immune from the supervision of the Compliance Group so that any part or section concerned at that stage is professionally responsible.

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The Follow UpVillage Examination Report (Case StudyOn Villagein Western Sumbawa)

International Journal of Scientific Research and Management ◽

10.18535/ijsrm/v6i6.el07 ◽

2018 ◽

Vol 6 (06) ◽

Author(s):

Hapid , ◽

Titiek Herwanti ◽

Hamdani Husnan

Keyword(s):

Qualitative Method ◽

Work Unit ◽

Management Level ◽

Good Communication ◽

Study Approach ◽

Work Units ◽

The Village ◽

General Work

This study aimed to analyze the inspection reports Village in West Sumbawa qualitative method with case study approach. The phenomenon of this study are based on the results of annual monitoring by the monitoring unit of West Sumbawa District Inspectorate underlining the fact that the completion of the follow-up is still in progress and has not been acted upon. The study found a lack of good communication at the management level of the work unit Village in West Sumbawa regency and still lacks the human resources that have educational competence equivalent to its responsibilities, so that the completion of the follow-up by the work unit Village is not achieved with the maximum and the follow-up is still not followed up by the Village. For repairs to the front, in general, work units Villagers led by the Village head must have the commitment and the efforts of the completion of the follow-up so that they can communicate better and work units, especially the head of the Village with financial managers Village should involve all components within the organization to establish a pattern of relationships in the settlement of the follow-up tasks.

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ANALISIS PENDAPATAN USAHATANI LADA HITAM DAN TINGKAT KESEJAHTERAAN RUMAH TANGGA DI KECAMATAN MELINTING KABUPATEN LAMPUNG TIMUR

Jurnal Ilmu-Ilmu Agribisnis ◽

10.23960/jiia.v9i3.5318 ◽

2021 ◽

Vol 9 (3) ◽

pp. 373

Author(s):

Bella Apriliana ◽

Teguh Endaryanto ◽

Lina Marlina

Keyword(s):

Household Income ◽

Random Sampling ◽

Qualitative Method ◽

Quantitative Method ◽

Simple Random Sampling ◽

Total Income ◽

Methods Of Analysis ◽

High Welfare ◽

Descriptive Qualitative

This research aims to analyze the income and welfare levels of of pepper farmers in Melinting Sub- District, East Lampung Regency. The location of the research is chosen purposively. The number of respondents in this reasearch is 43 farmers who are selected using simple random sampling. The methods of analysis used in this research are quantitative method to calculate household income and descriptive qualitative method to determine welfare levels. The results of this research showed that the total income of pepper farming is included in the low category which is IDR1,691,026.16 per month with the contribution of 25.63% towards household income. Based on the criteria of Badan Pusat Statistik in 2014, 100% of pepper farmer households are in the prosperous category, while 20.93% included in the high welfare category based on the subjective welfare indicators.Key words: household, income, pepper, welfare.

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Reporting and Follow-Up Recommendations for Performance Audit in Sai in the Republic of Serbia

Economic Themes ◽

10.2478/ethemes-2020-0007 ◽

2020 ◽

Vol 58 (1) ◽

pp. 117-129

Author(s):

Aleksandar Popović

Keyword(s):

Regulatory Compliance ◽

The Public ◽

State Audit ◽

Financial Audit ◽

Compliance Audit ◽

Performance Audit ◽

Performance Auditing ◽

The Republic ◽

Audit Approach

AbstractDevelopment of an integrated audit approach in state auditing enabled, in addition to financial audit and audit of regulatory compliance, audit of the public sector’s entities performance at the same time. Thus performance audit (success, value-for-money) gets primacy within the scope of activity of the supreme audit institutions. The goal of such an activity is to point to the development and importance of auditing effectiveness in the State Audit Institution (SAI) in the Republic of Serbia, emphasising reporting on performance auditing, detected irregularities in the use of budgetary resources and recommendations made to the public sector entities by SAI, as well as following them up for the purpose of more effective management and use of state property and state funds.

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KEBERLANJUTAN PERPUSTAKAAN DAN KEPUSTAKAWANAN di LINGKUNGAN LIPI KAWASAN JAKARTA

Jurnal Pari ◽

10.15578/jp.v6i1.9757 ◽

2021 ◽

Vol 6 (1) ◽

pp. 53

Author(s):

Rochani Nani Rahayu ◽

Yupi Royani

Keyword(s):

Intellectual Property ◽

Qualitative Method ◽

Scientific Data ◽

Future Generations ◽

Economic Research ◽

Work Unit ◽

Population Research ◽

Cultural Research ◽

Oceanographic Research ◽

Depth Interviews

Di lingkungan Lembaga Ilmu Pengetahuan Indonesia (LIPI) terdapat perpustakaan yang berada pada masing – masing satuan kerja. Dalam beberapa tahun ini keberadaan perpustakaan di lingkungan satuan kerja LIPI mulai dipertanyakan dan dipermasalahkan karena pemustaka yangdatang secara langsung sudah mulai berkurang. Penelitian ini bertujuan untuk mengetahui persepsi kepala satuan kerja serta para peneliti di lingkungan LIPI Kawasan Jakarta tentang keberadaan dan keberlanjutan perpustakaan dan kepustakawanan di lingkungan LIPI Jakarta. Digunakan metode kualitatif dilengkapi dengan wawancara mendalam. Penelitian dilakukan terhadap Kepala Satuan Kerja serta para peneliti di lingkungan LIPI Jakarta, meliputi PDDI, Pusat Penelitan Politik, Pusat Peneltian Ekonomi, Pusat Penelitian Kemasyarakatan dan Kebudayaan, Pusat Penelitian Kependudukan, LIPI Press, Pusat Penelitian Oseanografi, Pusat Kebijakan dan Manajemen Iptek dan Inovasi dengan jumlah responden sebanyak 30 orang. Hasil dan kesimpulan menunjukkan bahwa Perpustakaan tetap diperlukan, karena informasi yang ada di perpustakaan merupakan harta kekayaan intelektual yang harus dipelihara dan dilestarikan agar bisa diwariskan untuk generasi mendatang serta dikembangkan agar didapat kekayaan intelektual yang baru. Namun disarankan agar perpustakaan dilengkapi dengan, sarana dan prasarana yang lengkap dan nyaman, serta diharapkan pustakawan meningkatkan kompetensi agar dapat memberikan layanan dengan lebih baik. Within the Indonesian Institute of Sciences (LIPI) there are libraries located in each work unit. In recent years the existence of libraries in the LIPI work unit environment has begun to be questioned and questioned because users who come directly have begun to decrease. This study aims to determine the perceptions of the head of the work unit as well as researchers in the JakartaLIPI environment about the existence and sustainability of libraries and librarians in the Jakarta LIPI environment. Used a qualitative method supplemented with in-depth interviews. The study was conducted on the Head of the Work Unit and researchers in the LIPI Jakarta, including the Center for Scientific Data and Documentation, the Center for Political Research, the Center for Economic Research, the Center for Community and Cultural Research, the Center for Population Research, LIPI Pressm,the Center for Oceanographic Research, the Center for Policy and Management Science and Innovation with 30 respondents. The results and conclusions show that the Library is still needed, because the information in the library is intellectual property that mustbe preserved and preserved so that it can be inherited for future generations and developed in order to obtain new intellectual property. However, it is recommended that the library be equipped with complete and convenient facilities and infrastructure, and it is hoped that librarians will increase their competence in order to provide better services.

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ANALISIS SISTEM PERBENDAHARAAN DAN ANGGARAN NEGARA (SPAN) DALAM PROSES PENCAIRAN DANA APBN PADA KANTOR PELAYANAN PERBENDAHARAAN NEGARA JAKARTA II

Media Riset Akuntansi Auditing & Informasi ◽

10.25105/mraai.v17i1.1982 ◽

2017 ◽

Vol 17 (1) ◽

pp. 67

Author(s):

Tridasa Novany Wijaya ◽

Hamidah Hamidah ◽

Zaenal Fanani

Keyword(s):

Data Analysis ◽

Business Process ◽

Financial Management ◽

Qualitative Method ◽

Financial Reform ◽

Work Unit ◽

State Budget ◽

Reform Program ◽

Revenue Administration

SPAN is a sub-program of the largest public financial reform program in Indonesia's history, called Government Financial Management and Revenue Administration Project (GFMRAP). The disbursement process of APBN is one of the processes implemented by SPAN under the name of payment management. This research aims to identify problems related to the disbursement process of APBN funds in SPAN. This research uses descriptive qualitative method which was conducted within disbursement area of KPPN Jakarta II. The results of data analysis indicate that there are various obstacles in the process of disbursement of APBN funds in the work unit in the payment area of KPPN Jakarta II. The things that are analyzed are the volume of disbursement APBN funds, the quality of disbursement APBN funds, and the business process of disbursement APBN funds which then is reduced to the formulation of the policy against the constraints and problems faced in the process of disbursement of funds in the State Budget at KPPN Jakarta II.Keywords: disbursement of funds, SPAN, work unit, Jakarta II

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