scholarly journals Assessing the development of performance audit methodology in the supreme audit institution: The case of Indonesia

2021 ◽  
Vol 7 (1) ◽  
pp. 19-37
Author(s):  
Nico Andrianto ◽  
Iwan Purwanto Sudjali ◽  
R. Luki Karunia

Badan Pemeriksa Keuangan (BPK), or The Audit Board of the Republic of Indonesia, has introduced performance audits intensively since public sector audit reforms were initiated in 2001. However, the implementation of performance audits still faces several obstacles. This study examines the development of the performance audit methodology in BPK, which can be divided into three stages: before the revitalization of BPK in 2006, the initial development of performance audits during 2006-2010, and the maturity of the implementation of performance audits since 2011. This study concludes that several key factors have affected the implementation of performance audits at BPK, including the development of audit guidelines, the dynamics of medium-term government planning, the focus of the BPK’s Management, and assistance provided by other supreme audit institutions (SAI). To address new realities and challenges in the future, more sophisticated performance audit methods need to be adopted by BPK, such as big data analytics, the adoption of governance audits, and employing public policy analysis. Without adopting such methods, the institutionalization of ​​effective performance audits might not be achieved in the future.

2020 ◽  
Vol 13 (1) ◽  
pp. 29-36
Author(s):  
D. A. Dirin ◽  
Paul Fryer

The paper is devoted to ethno-cultural landscapes of the Republic of Tuva. Ethnocultural landscapes (ECLs) are specific socio-environmental systems that developed as a result of the interaction of ethnic groups with their natural and social environments and are in a constant process of transformation. An attempt is made to identify the mechanisms of the formation, functioning and dynamics of ethnocultural landscapes in the specific conditions of the intracontinental cross-border mountain region, as well as to establish the main factors-catalysts of their modern changes. For the first time an attempt is made to delimit and map the ethnocultural landscapes of Tuva. For this, literary sources, statistical data and thematic maps of different times are analyzed using geoinformation methods. The results of 2014-2018 field studies are also used, during which interviews with representatives of different ethno-territorial, gender, age and social groups were taken. It is revealed that the key factors of Tuva’s ethnocultural landscape genesis are the natural isolation of its territory; the features of its landscape structure; the role of government; population migrations from other regions and the cultural diffusion provoked by them. 13 ethnocultural landscapes are identified at the regional level. Their modern transformation is determined by the shift of climatic cycles, aridisation, globalisation of sociocultural processes, changes in economic specialisation and ethnopsychological stereotypes.


2015 ◽  
Vol 1 (1) ◽  
Author(s):  
Gusti Muhammad Ihsan Perdana

 Legislative election in distric Tapin was spotted with a vote, conducted by members of the Commission, M. Zainnoor Wal Aidi Rahmad win a legislative candidate from the Golkar Party, namely Bambang Herry Purnama the 2014-2019. Elections Honorary Council for General Election Organizer of the Republic of Indonesia as No. 15 / DKPP-PKE-III / 2014 has imposed sanctions on Zainnoor Wal Aidi M. Rahmad form of dismissal remain as a member of the Tapin district Elections Commission since the verdict was read. Rantau’s District Court in its decision No. 135 / Pid-Sus /2014/PN.Rta, Bringing the sanctions in the form of imprisonment for 10 months with the criminal provisions do not need to be run in the future unless is another command in the verdict that convicted before time trial during the 12 (twelve months) ends have been guilty of a criminal offense and a fine of Rp. 10,000,000.00 (ten million). Dismissal sanctions remain to perpetrators as member of the district KPU Tapin have sense of fairness, but the connection with the criminal charge of criminal trials less reflectjustice for his actions that allow offenders not sentenced to imprisonment and the other party can not do the same.Keywords: Elections Tapin distric, Inflation Voice, Sanctions


2020 ◽  
Vol 63 (10) ◽  
pp. 25-37
Author(s):  
Alexander N. Danilov

The article discusses the meanings of life and value priorities of the post- Soviet society. The author argues that, at present, there are symptoms of a global ideological crisis in the world, that the West does not have its own vision of where and how to move on and has no understanding of the future. Unfortunately, most of the post-Soviet countries do not have such vision as well. In these conditions, there are mistrust, confusion, paradoxical manifestation of human consciousness. The main meanings that determine our life-world are: the desire of citizens for social justice and social security, the desire to figure out and understand the basic values of modern society, how honestly and equally the authorities act toward their fellow citizens, and to what extent they reflect their interests. The meanings of life, which are the answers to the challenges of the time, are embodied in the cultural code of each nation, state. The growth points of new values, which will become the basis for the future sustainable development of a new civilization, have yet to be discovered in the systemic transformative changes of the culture. In this process, the emergence of a new system of values that governs human life is inevitable. However, modern technology brings new troubles to humans. It has provided wide opportunities for informational violence and public consciousness manipulation. Nowadays, the scenario that is implemented in Western consumer societies claims to be the dominant scenario. Meanwhile, today there is no country in the world that is a role model, there is no ideal that others would like to borrow. Most post-Soviet states failed to advance their societies to more decent levels of economic development, to meet the challenges of the modern information age, and to provide the population with new high living standards. Therefore, in conditions of growing confrontation, we should realistically understand the world and be ready to implement changes that will ensure sustainable development of the state and society without losing our national identity.


Author(s):  
Elena Evgenevna Mashyanova ◽  
Elena Aleksandrovna Smirnova

In modern conditions of development, financial security is an integral part of the overall security of the region and is formed on the basis of the functioning of the financial system. The complication of relationships between key segments of international financial markets, as well as the limited ability to accurately predict future trends in the development of the global financial system, lead to a gradual increase in the risks that accompany the activities of economic entities, and an increase in the number and scale of internal and external threats that have a negative impact on the financial security of the state. This formulation of the issue requires generalization of approaches to determining the financial security of the region in order to further formalize this issue and determine the key factors affecting it. The article considers the types of financial security, as well as certain areas of ensuring the financial security of the region and their priority. In work the assessment of the level of socio-economic development of the region with a view to ensuring financial security on the basis of which offers the main activities and priority areas of implementation of the investment policy that will ensure financial security of the Republic of Crimea.


2021 ◽  
Vol 13 (4) ◽  
pp. 1962
Author(s):  
Timo Liljamo ◽  
Heikki Liimatainen ◽  
Markus Pöllänen ◽  
Riku Viri

Car ownership is one of the key factors affecting travel behaviour and thus also essential in terms of sustainable mobility. This study examines car ownership and how people’s willingness to own a car may change in the future, when considering the effects of public transport, Mobility as a Service (MaaS) and automated vehicles (AVs). Results of two citizen surveys conducted with representative samples (NAV-survey = 2036; NMaaS-survey = 1176) of Finns aged 18–64 are presented. The results show that 39% of respondents would not want or need to own a car if public transport connections were good enough, 58% if the described mobility service was available and 65% if all vehicles in traffic were automated. Hence, car ownership can decrease as a result of the implementation of AVs and MaaS, and higher public transport quality of service. Current mobility behaviour has a strong correlation to car ownership, as respondents who use public transport frequently feel less of a will or need to own a car than others. Generally, women and younger people feel less of a will or need to own a car, but factors such as educational level and residential location seem to have a relatively low effect.


2020 ◽  
Vol 10 (1) ◽  
pp. 595-603
Author(s):  
Nuryake Fajaryati ◽  
Muhammad Akhyar ◽  
◽  

AbstractThe qualified human resources with high competitiveness and employability skills are needed to face the era of technological disruption, but employers find a lack of expertise among job seekers. Insufficient skills are related to the issue of education quality. This study aims to identify the employers’ employability skills needed in the career field and the way to integrate it into the instructional process. The research was conducted through Systematic Literature Review (SLR) and mapping approach that consisted of three stages: planning, conducting, and reporting. The literature reviews in this research were derived from Science direct, Springer and IEEE as the main references. The results from the analysis in the literature review showed that employability skills are needed in relation to the work demands in the future according to the employers covering communication, team working, problem solving, and technological skills. The implementation of employability skills in the instructional process is to integrate them into the classroom for all subjects.


1989 ◽  
Vol 52 (9) ◽  
pp. 361-363

Congratulations to the following who, having fulfilled all the requirements, have been awarded their Diplomas by the College of Occupational Therapists. The journal wishes them every success in the future and hopes their careers will be both interesting and rewarding. This list contains the names of successful candidates from occupational therapy schools in all parts of the United Kingdom and in the Republic of Ireland. The school's location is shown in brackets after each name.


2021 ◽  
Vol 9 (1) ◽  
Author(s):  
Lars Gerhold ◽  
Edda Brandes

AbstractThe article examines the increasingly important role played by technology in the domain of public security in Germany, illustrating its effects on social life. In order to illuminate developments that govern the adoption of security technologies and render them in their dependencies comprehensible, we present two plausible and consistent future scenarios for Germany 2035. Following Jasanoff and Kim, these scenarios are theoretically conceived as two competing “sociotechnical imaginaries” which implies different trajectories for shaping the future. In these imaginaries, security technologies condition social change, and vice versa, in a mutually interdependent process. On the basis of current literature in tandem with a structured scenario development process, we condensed the present sociotechnical imaginaries into two tangible future scenarios for the field of public security, illustrating its effects on how we live as a society. Our overarching goal is to identify key factors that will mediate future developments, and, by extension, to facilitate discussion on the type of future we find collectively desirable. The analysis of impact factors resulted in ten key factors that play a crucial role for the use of security technologies and serve as a leverage for shaping the future. Projections of these factors lead to two narrative scenarios “To Be Ahead” and “Turn Back The Clock”.


2008 ◽  
Vol 8 (1) ◽  
pp. 4-10 ◽  

AbstractIn this analysis of the future of our profession, Barbara Tearle starts by looking at the past to see how much the world of legal information has evolved and changed. She considers the nature of the profession today and then identifies key factors which she believes will be of importance in the future, including the impact of globalisation; the potential changes to the legal profession; technology; developments in legal education; increasing commercialisation and changes to the law itself.


2021 ◽  
Vol 1(162) ◽  
pp. 127-145
Author(s):  
Piotr Uziębło

The problems raised in the doctrine of constitutional law related to the implementation of a decision taken in a referendum in matters of particular importance to the state, as well as the generally marginal use of the institution of popular vote in the constitutional prac-tice, give rise to reflection on the introduction of the institution of a referendum law into the Polish constitutional system. In this article the author considers the advantages and disadvantages of such a solution, analyzing at the same time contemporary normative regulations concerning such acts in other countries. The research leads to the conclusion that despite the risks involved, the refer-endum law should appear in the Polish constitutional system in the future, as it would not only give a chance for a more complete reflection of the will of the collective subject of sovereignty without the necessity of its decoding by the parliament, but it could also be an impulse for the development of the referendum practice in the Republic of Poland. However, it is important to introduce proce-dural barriers that will prevent depreciation of this institution.


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