scholarly journals KESIMPULAN DALAM PEMERIKSAAN KEPATUHAN YANG BERDIRI SENDIRI

2015 ◽  
Vol 1 (1) ◽  
pp. 83
Author(s):  
Catharina Sri Kariningsih ◽  
Nalini Asfaroyani ◽  
Latifah Dewi Tutiana

BPK has the mandate to conduct audits over management and accountability of the state finance, with one of the audit types is Special Purpose Audit (PDTT). Based on the results of studies conducted by the Directorate of Research and Development of PDTT (Litbang PDTT) in 2011, PDTT consists of, among others, investigative and compliance audit. Compliance audit intended is a compliance audit performed independently. This study aims to provide information about the conclusions in the compliance audit which performed independently. The methodology used is literature study, audit reports analysis, data and information collection through questionnaires and interviews, as well as focus group discussions with practitioners and academician. Based on the study, it can be inferred that factors affecting the quality of the conclusion is the audit objective, the scope of the examination, criteria, materiality, sample and evidence. This study suggests to use ISSAI 4100 Compliance Audit Guidelines –For Audits Performed separately from the Audit of Financial Statements as a reference for the conclusion format.KEYWORDSCompliance audit, conclusion, ISSAI 4100ABSTRAKBPK memiliki mandat untuk melakukan pemeriksaan atas pengelolaan dan tanggung jawab keuangan negara, diantaranya melalui Pemeriksaan Dengan Tujuan Tertentu (PDTT). Berdasarkan hasil kajian yang dilakukan Direktorat Litbang PDTT pada tahun 2011, pemeriksaan yang termasuk dalam PDTT adalah pemeriksaan investigatif dan kepatuhan. Pemeriksaan kepatuhan yang dimaksudkan adalah pemeriksaan kepatuhan yang berdiri sendiri. Tulisan ini bertujuan untuk memberikan informasi tentang penarikan kesimpulan dalam pemeriksaankepatuhan yang berdiri sendiri tersebut. Metodologi yang digunakan yaitu studi literatur, telaah LHP, pengumpulan data dan informasi melalui kuesioner dan wawancara, serta Focus Group Discussion dengan praktisi dan akademisi. Hasil studi menunjukkan bahwa faktor-faktor yang mendukung kualitas penarikan kesimpulan dalam pemeriksaan kepatuhan yang berdiri sendiri adalah tujuan, lingkup atau cakupan pemeriksaan, kriteria, materialitas, sampel dan bukti pemeriksaan. Studi ini mengusulkan bentuk kesimpulan yang mengacu pada ISSAI 4100 Compliance Audit Guidelines–For Audits Performed separately from the Audit of Financial Statements.KATA KUNCIPemeriksaan kepatuhan, kesimpulan, ISSAI 4100

2020 ◽  
Vol 22 (2) ◽  
pp. 215-240
Author(s):  
Haula Rosdiana ◽  
Maria R.U.D. Tambunan ◽  
Inayati Hifni

Dalam mengoptimalkan penerimaan pajak, pemerintah selayaknya mendesain sistem perpajakan yang berpegang prinsip efisiensi dengan tetap memperhatikan aspek keadil-an dan kesederhana. Dalam sistem perpajakan, hukum formal mempunyai peranan penting dalam mengejawantahkan hukum material, karena itu Undang-undang Ketentu-an Umum dan Tata Cara Perpajakan (KUP) menjadi salah satu kunci keberhasilan implementasi kebijakan pajak. Mengingat strategisnya peran UU KUP, perlu untuk mereview kembali UU KUP yang saat ini berlaku serta perlu dilakukan suatu penyempurnaan. Penelitian ini menggunakan pendekatan kualitatif dengan teknik pengumpulan data kualitatif yang terdiri dari studi literatur dan focus group discussion. Penelitian bertujuan memberikan masukan atas KUP yang saat ini masih dalam proses pembahasan dengan menekankan pada aspek kemudahan (ease of administration), keadilan (equity) dan kepastian hukum (law enforcement). Hasil penelitian ini menekan-kan pada hal-hal terkait (i) perlunya meningkatkan basis data perpajakan, (ii) perlunya menjalankan kemudahan administrasi yang berdasarkan ketentuan yang tegas, jelas, dan sederhana, (iii) penegakan hukum yang tegas, (iv) adanya sanksi yang sebanding dengan pelanggaran yang dilakukan oleh wajib pajak, dan (v) peningkatan kualitas layanan dan profesionalisme petugas pajak. Kajian ini diharapkan mampu mendorong terwujudnya regulasi perpajakan pro terhadap optimalisasi penerimaan tanpa mencede-rai hak-hak wajib pajak. Proposal for Amendment of Formal Law on Taxation Procedure  In optimizing tax revenue, the government should design a taxation system that adheres to the principle of efficiency, justice and simplicity. In the taxation system, formal law has an important role in manifesting laws, therefore laws and taxation procedures (KUP) are one of the keys to the successful implementation of tax policies. Considering the strategic role of the KUP Law, it is necessary to review the KUP Law which is currently in force and needs to be improved. This study uses a qualitative approach with qualitative data collection techniques consisting of literature studies and focus group discussions. The research aims to provide input on KUP which is currently still in the process of discussion by emphasizing aspects of ease (ease of administration), justice (equity) and legal certainty (law enforcement). The results emphasize issues related to (i) the need to increase the taxation database, (ii) the need to carry out administrative facilities based on firm, clear and simple provisions, (iii) strict law enforcement, (iv) comparable sanctions with violations committed by taxpayers and (v) improving the quality of service and professionalism of tax officials. This study is expected to be able to encourage the realization of tax regulations that are pro to the optimization of revenue without harming the rights of taxpayers.


2014 ◽  
Vol 15 (1) ◽  
pp. 19
Author(s):  
SUNDAY NOYA ◽  
KHOIRUL HIDAYAT, ◽  
MELANY .

PERUMUSAN STRATEGI PENGEMBANGAN INDUSTRI KECILMENENGAH TOPENG MALANGANSUNDAY NOYA*, KHOIRUL HIDAYAT, DAN MELANYProgram Studi Teknik Industri, Universitas Ma ChungJalan Villa Puncak Tidar N-01, Malang 65151Surel: [email protected] Malangan adalah salah satu produk budaya yang potensial dikembangkan untuk melestarikanbudaya serta mendatangkan pendapatan bagi masyarakat pelaku usaha di Malang. Penelitian ini bertujuanmengidentifikasi faktor-faktor internal maupun eksternal yang memengaruhi keberadaan IKM TopengMalangan dan merumuskan strategi pengembangannya. Identifikasi permasalahan dan faktor-faktortersebut dilakukan dalam Focus Group Discussion (FGD) yang melibatkan pelaku usaha, pemerhati budaya,akademisi, pemerintah daerah dan peneliti. Hasil FGD kemudian dianalisis dan dikembangkan denganmatriks SWOT sehingga menghasilkan rumusan strategi pengembangan IKM Topeng Malangan. Untukmempertajam rumusan strategi ini agar lebih efektif dalam implementasinya, maka dilakukan pula analisismenggunakan matriks IFAS dan EFAS. Hasilnya adalah rumusan akhir strategi pengembangan IKMTopeng Malangan yang lebih berkonsentrasi pada strategi SO (Strength-Opportunities) yakni penggunaankekuatan yang dimiliki IKM Topeng Malangan untuk memanfaatkan peluang secara maksimal.Kata kunci: strategi pengembangan, IKM, topeng malangan, SWOTABSTRACTTopeng Malangan is one of potential cultural products developed to preserve culture and bring revenuefor stakeholder in Malang. This study aims to identify internal and external factors affecting the existence ofsmall medium enterprise (SME) Topeng Malangan and formulate its development strategy. The identificationof problem and factors is done by focus group discussions (FGD) involving businessmen, cultural observer,academician, regional government and researchers. The results of FGD is then analyzed and developedby using SWOT matrix in order to determine formula of SME development strategies. To sharpen thestrategy more effective in implementation, the analysis using IFAS and EFAS matrix is conducted. Theresult is final formula for SME Topeng Malangan development strategy that is more focused on strategySO (Strength - Opportunities); which is the utilization of strength organization of SME Topeng Malanganfor taking advantage of opportunities.Key words: development strategy, SME, topeng malangan, SWOT


2019 ◽  
Vol 1 (2) ◽  
pp. 123-143
Author(s):  
Dwi Nurul Prihantono

AbstrakSalah satu keberhasilan bisnis perusahaan distribusi sangat ditentukan bagaimana membangunkomunikasi dengan pelanggan. Pelanggan merupakan partner bisnis yang sangat pentingbagi perusahaan karena disinilah proses interaksi produk, proses, dan jasa perusahaanyang sekaligus sebagai bagian dari rantai proses perusahaan dalam menyediakan produkdan jasa baik sebagai pengguna perantara maupun pengguna akhir.  Penelitian ini untukmenggambarkan bagaimana perusahaan distribusi membangun  konsep komunikasi yangtepat dan efektif dalam mengidentifikasi, menjaga kebutuhan serta keinginan pelanggan. Perusahaan harus mampu menerapkan komunikasi yang optimal dalam meningkatkan kinerja perusahaan dan mempertahankan keberlangsungan bisnis jangka panjang terutamayang berkaitan dengan pelanggan. Penelitian ini menggunakan paradigma kualitatif denganmetode deskriptif analisis. Data diperoleh melalui wawancara langsung dan tidak langsung,Focus Group Discussion,  tinjauan literature serta dokumentasi.Kata Kunci : Perusahaan Distribusi, Komunikasi, PelangganAbstractOne of the business success of the distribution company is determined from how the companybuilds communication with the customers. Customer is an important business partner of thecompany because this is where the process of interaction of products, processes, and servicesof the company as a part of the company’s chain process in providing products and services,both as an intermediary user and last user. This research is conducted to illustrate how thedistribution company builds appropriate and effective communication concepts in identifyingand maintaining customer’s needs and desires. Companies must be able to implement optimalcommunication in order to improve company performance and to maintain a long-termbusiness continuity, especially those which are related to the customers. This research used qualitative paradigm with descriptive method of analysis. Data were obtained through direct and indirect interviews, focus group discussions, literature review and documentation.Keywords : Distribution company, communication, customer


2021 ◽  
Vol 5 (4) ◽  
pp. 524
Author(s):  
Helmi Juwita ◽  
Elly L.Sjattar ◽  
Abdul Majid ◽  
Sartika Lukman

Discharge planning adalah suatu proses multidisplin yang melibatkan Profesioanal Pemberi Asuhan (PPA) dan Manajer Pelayanan Pasien (MPP) yang bertujuan untuk mengurangi lama tinggal atau perawatan di rumah sakit, mencegah terjadinya readmisi dan meningkatkan kordinasi layanan setelah keluar dari rumah sakit. Penelitian ini bertujuan untuk mengevaluasi kolaborasi multidisiplin pelaksanaan discharge planning di RSUD Haji Makassar dengan menggunakan pendekatan observasional pre-post implementasi pendokumentasian discharge planning dan metode wawancara dalam bentuk focus group discussion (FGD) terhadap kepala bidang keperawatan, kepala ruangan, ketua tim, perawat pelaksana dan tim pokja. Instrumen yang digunakan adalah instrumen wawancara dan instrumen discharge planning terintegrasi. Hasil yang didapatkan yaitu pendokumentasian discharge planning di RSUD Haji Makassar belum optimal sehingga dilakukan beberapa program kegiatan yaitu studi literature, penyegaran tim, pelatihan, pembuatan panduan, form dan SOP discharge planning, uji coba form dan evaluasi. Setelah implementasi didapatkan peningkatan pendokumentasian discharge planning menjadi 77.7%, Selain itu, discharge planning juga dilakukan pada saat pasien masuk di ruang rawat inap hingga pasien sebelum pulang. Oleh karena itu, pada penelitian selanjutnya dibutuhkan penelitian terkait pendokumenatsian discharge planning secara multidisiplin, serta perlunya monitoring dan evaluasi terhadap pelaksanaan discharge planning. Multidisciplinary Collaboration on Discharge Planning Implementation ABSTRACTDischarge planning is a multidisciplinary process that involves the Professional Care Provider (PPA) and the Patient Services Manager (MPP) aims to reduce the length of stay or treatment in the hospital, prevent readmissions and improve service coordination after discharge from the hospital. This research to evaluate multidisciplinary collaboration implementation of discharge planning in Haji Hospital Makassar using an observational approach pre-post implementation of discharge planning documentation and interview method in focus group discussions (FGD) of head nurse, chief nurse, team leader, nurse associate, and team. The instrument used was an interview instrument and an integrated discharge planning instrument. The results obtained were documentation of discharge planning in Haji Hospital Makassar was not optimal so that several program activities were literature study, team refreshment, training, making guidelines, form and SOP discharge planning, trial form, and evaluation. After implementation, there was an increase in the documentation of discharge planning to 77.7%. In addition, discharge planning was also carried out when the patient entered the inpatient room to the patient before leaving. Therefore, further research is needed in order to discharge planning documentation by a multidisciplinary team, monitoring, and evaluation of the discharge planning implementation. Keyword: Multidisciplinary Collaboration; Discharge Planning


2020 ◽  
Vol 29 (2) ◽  
pp. 63
Author(s):  
Afrilia Tri Widyawati ◽  
Muhammad Amin

<p align="center"><strong>ABSTRACT</strong></p><p align="center"><strong>FAKTOR – FAKFAKTOR – FAKTOR YANG MEMPENGARUHI KONSUMSI SAYURAN RUMAH TANGGA PADA KAWASAN RUMAH PANGAN LESTARI DI KOTA SAMARINDA DAN BONTANGTOR YANG MEMPENGARUHI KONSUMSI SAYURAN RUMAH TANGGA PADA KAWASAN RUMAH PANGAN LESTARI DI KOTA SAMARINDA DAN BONTANG</strong><strong> </strong></p><p>Backyard has a potential to feed the<strong> </strong>family as vegetables cropland or fruit crops. Sustainable Food Reserved Garden Program (SFRG) was designed to increase the potential of backyard to provide sustainable cheap food. This study aimed to analyze the factors affecting household’s vegetables consumption in the area of SFRG program. The research was conducted in Samarinda and Bontang City in 2018, involving 60 respondents who have implemented the program. Respondents were divided into three strata according yard size, which are stratum 1 (narrow), stratum 2 (medium) and stratum 3 (extensive). Data was collected through interviews using a structured questionnaire and <em>focus group discussions</em> with managers of the program. Afterwards, the data were analyzed descriptively. The result showed that the variations of plants types tend to be uniform among the three strata such as eggplant, peppers, tomatoes, cabbage, kale, leeks and spinach. In terms of the arrangement, narrow stratum was dominated by “vertikultur”, medium stratum by polybag and extensive stratum by seedbeds.</p><p> </p><p><strong>Key words</strong>:<strong> </strong><em>SFRG, vegetables consumption, backyard, vegetables production</em></p><p> </p><p align="center"><strong> </strong></p><p align="center"><strong>ABSTRAK</strong></p><p> </p><p>Optimalisasi pemanfaatan lahan pekarangan penting untuk memenuhi kebutuhan pangan dan sayuran bagi keluarga. Melalui program Kawasan Rumah Pangan Lestari (KRPL) diharapkan dapat menyediakan pangan murah yang berkelanjutan. Penelitian bertujuan menganalisis faktor-faktor yang mempengaruhi konsumsi sayuran rumah tangga di Kawasan Rumah Pangan Lestari. Penelitian dilaksanakan di Kota Samarinda dan Bontang tahun 2018 melibatkan 60 responden pelaksana program KRPL. Responden dibedakan ke dalam tiga strata berdasarkan luas pekarangan, yaitu strata 1 (sempit), strata 2 (sedang) dan strata 3 (luas). Pengumpulan data dilakukan dengan wawancara menggunakan kuesioner terstruktur dan <em>Focus Group Discussion</em> melibatkan pengelola program KRPL. Data dianalisis secara deskriptif. Hasil penelitian menunjukkan bahwa variasi jenis tanaman cenderung seragam antar strata, dengan tanaman dominan terong, cabai, tomat, sawi, kangkung, bawang daun dan bayam. Penataan tanaman pada strata satu dominan vertikultur, strata dua menggunakan polibag dan strata tiga dengan bedengan.</p><p> </p><p><strong>Kata kunci</strong>:<strong> </strong>KRPL, konsumsi sayuran, pekarangan, produksi sayuran.</p>


Widyaparwa ◽  
2017 ◽  
Vol 45 (2) ◽  
pp. 151-164
Author(s):  
Novita Sumarlin Putri

Tindak tutur komisif merupakan salah satu aspek pragmatik yang harus diperhatikan oleh penerjemah ketika menerjemahkan teks. Hal itu dilakukan agar menghasilkan terjemahan yang berkualitas dari aspek keakuratan dan keberterimaan. Berdasarkan alasan tersebut, penelitian ini bertujuan mendiskripsikan tingkat keakuratan dan keberterimaan terjemahan kalimat yang mengakomodasi tindak tutur komisif dengan pendekatan pragmatik. Data yang digunakan ialah tuturan komisif dan hasil penilaian kualitas terjemahan. Data bersumber dari novel Insurgent karya Veronica Roth dan informan. Data dikumpulkan dengan cara analisis dokumen, kuesioner dan Focus Group Discussion. Selanjutnya, data dianalisis dengan cara analisis domain, taksonomi, komponensial, dan tema budaya. Hasil penelitian ini menunjukkan bahwa terjemahan dalam novel Insurgent mempunyai nilai keakuratan dan keberterimaan yang cukup tinggi. Berdasarkan penelitian ini, dapat disimpulkan bahwa tingkat keakuratan dan keberterimaan pada setiap jenis tindak tutur komisif memiliki dampak terhadap kualitas keseluruhan terjemahan kalimat yang mengandung tindak tutur komisif.Commissive speech act is one of the pragmatic aspects to regard by the translator in translating the text. It aims to produce a qualified translation in regarding accuracy and acceptability aspects. According to the aspects, this research aims to describe accuracy and acceptability of translation in sentences which accommodate commissive speech act using pragmatic approach. The data used is commissive speech and qualitative translation value result. The sources of the data are an Insurgent novel by Veronica Roth and informants. The data were collected through document analysis, questionnaire, and Focus Group Discussion then analyzed the domain, taxonomic, componential analysis, and cultural theme. The result shows that translation in the Insurgent novel has high accuracy and acceptability values. This research concludes that the accuracy and acceptability level in each commissive speech act has an impact on quality of whole translated sentences which contain commissive speech act.


2020 ◽  
Vol 4 (1) ◽  
pp. e000822
Author(s):  
Robert C Hughes ◽  
Patricia Kitsao-Wekulo ◽  
Sunil Bhopal ◽  
Elizabeth W Kimani-Murage ◽  
Zelee Hill ◽  
...  

IntroductionThe early years are critical. Early nurturing care can lay the foundation for human capital accumulation with lifelong benefits. Conversely, early adversity undermines brain development, learning and future earning.Slums are among the most challenging places to spend those early years and are difficult places to care for a child. Shifting family and work structures mean that paid, largely informal, childcare seems to be becoming the ‘new normal’ for many preschool children growing up in rapidly urbanising Africa. However, little is known about the quality of this childcare.AimsTo build a rigorous understanding what childcare strategies are used and why in a typical Nairobi slum, with a particular focus on provision and quality of paid childcare. Through this, to inform evaluation of quality and design and implementation of interventions with the potential to reach some of the most vulnerable children at the most critical time in the life course.Methods and analysisMixed methods will be employed. Qualitative research (in-depth interviews and focus group discussions) with parents/carers will explore need for and decision-making about childcare. A household survey (of 480 households) will estimate the use of different childcare strategies by parents/carers and associated parent/carer characteristics. Subsequently, childcare providers will be mapped and surveyed to document and assess quality of current paid childcare. Semistructured observations will augment self-reported quality with observable characteristics/practices. Finally, in-depth interviews and focus group discussions with childcare providers will explore their behaviours and motivations. Qualitative data will be analysed through thematic analysis and triangulation across methods. Quantitative and spatial data will be analysed through epidemiological methods (random effects regression modelling and spatial statistics).Ethics and disseminationEthical approval has been granted in the UK and Kenya. Findings will be disseminated through journal publications, community and government stakeholder workshops, policy briefs and social media content.


Author(s):  
Lina Lee ◽  
Mary Lou Maher

Smart environments and the use of interactive technology has the potential to improve the quality of life for the senior community as well as to support the connections among the senior community and the world outside their community. In addition to the increasing number of studies in the field of aging and technologies, research is needed to understand the practical issues of user focus, adoption, and engagement for older adults to accept interactive technologies in their lives. In this study, we use two commercial technological interventions (uDraw and GrandPad) to understand technology-related perceptions and behaviors of older adults. We present five case studies that emerge from empirical observations of initial engagement with technology through research methods such as focus group discussions, in-depth interviews, observations, and diary studies. The contributions of this study are identification of the key factors that influence the initial engagement with interactive technology for older adults.


BMJ Leader ◽  
2021 ◽  
pp. leader-2021-000458
Author(s):  
William O Cooper ◽  
Nancy M Lorenzi ◽  
Heather A Davidson ◽  
Cynthia A Baldwin ◽  
Daniel M Feinberg ◽  
...  

BackgroundCrisis plans for healthcare organisations most often focus on operational needs including staffing, supplies and physical plant needs. Less attention is focused on how leaders can support and encourage individual clinical team members to conduct themselves as professionals during a crisis.MethodsThis qualitative study analysed observations from 79 leaders at 160 hospitals that participate in two national professionalism programmes who shared their observations in focus group discussions about what they believed were the essential elements of leading and addressing professional accountability during a crisis.ResultsAnalysis of focus group responses identified six leadership practices adopted by healthcare organisations, which were felt to be essential for organisations to navigate the crisis successfully. Unique aspects of maintaining professionalism during each phase of the pandemic were identified and described.ConclusionsLeaders need a plan to support an organiation’s pursuit of professionalism during a crisis. Leaders participating in this study identified practices that should be carefully woven into efforts to support the ongoing safety and quality of the care delivered by healthcare organisations before, during and after a crisis. The lessons learnt from the COVID-19 pandemic may be useful during subsequent crises and challenges that a healthcare organisation might experience.


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