scholarly journals The Role of Internal Audit in Good Corporate Governance Implementation at Politeknik Negeri Batam

2021 ◽  
Vol 9 (1) ◽  
pp. 1-6
Author(s):  
Gita Anadia Maulina ◽  
Dwi Kartikasari
Keyword(s):  
Higher Education ◽  
Corporate Governance ◽  
Free Trade ◽  
Qualitative Method ◽  
Internal Audit ◽  
Free Trade Area ◽  
National Committee ◽  
Trade Area ◽  
Good Corporate Governance

Politeknik Negeri Batam is the only vocational government-owned higher education in the free trade area of Batam, Bintan, and Karimun, in the province of Riau Islands, which must implement Good Corporate Governance in accordance with the established principles and guidelines set by National Committee on Governance Policy (KNKG). Internal audit is one of the elements in Good Corporate Governance and has a role in overseeing management implementation and any practice carried out by the institution. Therefore, this study aims to describe the implementation of Good Corporate Governance in Politeknik Negeri Batam and to know the role of internal audit in realizing the Good Corporate Governance. The analytical method used in this research is descriptive qualitative method with data collected from observation, interviews and documentation. The results of this study is Politeknik Negeri Batam has implemented Good Corporate Governance according to applicable rules. Furthermore, internal audits play an important role in realizing the Good Corporate Governance of Politeknik Negeri Batam.

scholarly journals ANALISIS PERANAN INTERNAL AUDIT DALAM MEWUJUDKAN PELAKSANAAN GOOD CORPORATE GOVERNANCE PADA PT. BANK TABUNGAN NEGARA, TBK MANADO

2018 ◽  
Vol 13 (04) ◽  
Author(s):  
Ayu Anita Ekaristi Oroh ◽  
Lintje Kalangi ◽  
Anneke Wangkar
Keyword(s):  
Corporate Governance ◽  
Data Collection ◽  
Internal Audit ◽  
Corporate Management ◽  
Good Corporate Governance ◽  
Qualitative Descriptive ◽  
Data Collection Technique ◽  
Descriptive Method

PT. Bank Tabungan Negara, Tbk Manado is one of the branch offices of BUMN’s, which must implement Good Corporate Governance in accordance with GCG principles set by the Minister of BUMN PER-01 / MBU / 2011. Internal audit is one of the elements in GCG and has a role in overseeing the implementation of corporate management and overseeing any practices undertaken by the company. The implementation of GCG in the bank must follow the rules of BI and follow GCG guidelines by KNKG. Therefore, this study aims to determine the implementation of GCG at the bank and to determine the role of internal audit in realizing the implementation of GCG. This type of research is qualitative descriptive. The method of analysis used in this research is descriptive method with data collection technique such as interview, observation and documentation. The results of this study is Bank Tabungan Negara has implemented GCG according to applicable rules that is by implementing the principles of GCG. Furthermore, internal audit plays a role in realizing the implementation of GCG Bank BTN.Keywords : Analysis, The Role, Internal Audit, Good Corporate Governance, GCG

scholarly journals PERANAN AUDITOR INTERNAL DALAM UPAYA PENDETEKSIAN DAN PENCEGAHAN FRAUD TERHADAP PELAKSANAAN GOOD CORPORATE GOVERNANCE

2019 ◽  
Vol 10 (2) ◽  
pp. 129
Author(s):  
Devi Anggriani ◽  
Juniati Gunawan
Keyword(s):  
Corporate Governance ◽  
Research Methodology ◽  
Internal Audit ◽  
Internal Auditing ◽  
Is Research ◽  
Good Corporate Governance ◽  
The World ◽  
World Class ◽  
The Creation

<p class="Style1"><em>Internal auditing serves help management in detection and prevention his that happens at an organization in the implementation of the good corporate governance. </em><em>Principies of good corporate governance is an indicator the achievement of the </em><em>balance interests, so the clash interests that occurs could focus and controlled and not result in losses to each party. According to previous studies, fraud led to the collapse of </em><em>the world class companies. This is because inactive of mechanism good corporate </em><em>governance. The </em><em><sup>-</sup></em><em>role of the auditors internal in an effort to detection and prevention </em><em>his has a strong enough. And the role of the auditors internal also has a very important </em><em>in good corporate governance. Methods used in this research is research methodology </em><em>explanatory research with quantitative survei aims to understand the influence of the </em><em>role of the auditors internal (components expertise, the scope of the work, the </em><em>approach) that was undertaken auditor internal in order to detection and prevention </em><em>his with the implementation of the good corporate governance on a 50 respondents is </em><em>the company open a listing on the Bursa Efek Indonesia through the distribution of the questionnaire. The result has been concluded, the expertise, the scope of the work, the </em><em>approach that was undertaken internal audit influential indirectly on the ,corporate governance through the intervening the detect and prevent offraud. For the company </em><em>public, should be channeled to detect cheating through prevention, prevent is the root </em><em>cause problems cheating that the creation of principles of good corporate go</em><em>v</em><em>ernance </em><em>in the company.</em></p>

scholarly journals ANALISIS FAKTOR AUDIT INTERNAL DAN PENGARUHNYA TERHADAP PELAKSANAAN GOOD CORPORATE GOVERNANCE

2017 ◽  
Vol 12 (3) ◽  
pp. 359
Author(s):  
Gusnardi Gusnardi
Keyword(s):  
Corporate Governance ◽  
Data Analysis ◽  
Path Analysis ◽  
Hypothesis Testing ◽  
Research Method ◽  
Internal Audit ◽  
The State ◽  
Primary Data ◽  
Good Corporate Governance

To implement the good corporate governance as it was expected, especially in the BUMN Tbk. in Indonesia, it is important to optimize the  role of internal audit. The purpose of this research is to explore the influence of internal audit partly and simultaneously on the good corporate governance at the state-owned companies (BUMN Tbk) in Indonesia. The data used in this research were primary data collected by questionnaires. The data analysis for hypothesis testing was the path analysis. This research done with research method of census by 13 at the state-owned companies (BUMN Tbk.) in Indonesia.  The data used in this research were primary data collected by questionnaires. Result of this research indicates that audit factors partly and simultaneously has influenced significantly to exercise on the good corporate governance at the state-owned companies (BUMN Tbk.) in Indonesia.

scholarly journals Analisis Pengawasan Serta Pengaruh Kawasan Berikat Terhadap Arus Kas, Beban Pajak Dan Aktivitas Ekspor Pt.Xyz

2019 ◽  
Vol 3 (3) ◽  
Author(s):  
Deby Valentina
Keyword(s):  
Free Trade ◽  
Cash Flow ◽  
Qualitative Method ◽  
Secondary Data ◽  
Free Trade Area ◽  
Primary Data ◽  
Indonesian Government ◽  
Export Activity ◽  
Trade Area ◽  
Descriptive Qualitative

Free Trade Area ( FTA ) is a part of globalization. In order to support the economy, Indonesian government provides many facilities in taxation. One of them is through the bonded zone facility. Bonded zone is given to company which using export as their main activities. In this research, the authors want to analyze the supervision of this facility and the influence of the bonded zone toward cash flow, tax expenses and export activity of PT. XYZ. This study used descriptive qualitative method, where the author observed directly in the field through interviews. Primary data used are interview and literatures, documents of PT. XYZ and regulation used as secondary data. This study limits the period of PT. XYZ before accepting the bonded zone facility and afterhand, ie 2016-2017. The results of this research found that there is still a weakneeses in terms of supervision but the savings in terms of taxation need to be considered. Therefore, the authors analized that this bonded area facility is worth maintaining.

scholarly journals An exploration of the role of records management in corporate governance in South Africa

2013 ◽  
Vol 15 (2) ◽  
Author(s):  
Mpho Ngoepe ◽  
Patrick Ngulube
Keyword(s):  
South Africa ◽  
Corporate Governance ◽  
Audit Committee ◽  
Corporate Citizenship ◽  
Internal Audit ◽  
Audit Committees ◽  
Records Management ◽  
Good Corporate Governance ◽  
Auditor General

Background: Corporate governance maybe approached through several functions such as auditing, an internal audit committee, information management, compliance, corporate citizenship and risk management. However, most organisations, including governmental bodies, regularly exclude records management from the criteria for a good corporate-governance infrastructure. Proper records management could be the backbone of establishing good corporate governance.Objectives: Utilising the King report III on corporate governance as a framework, this quantitative study explores the role of records management in corporate governance in governmental bodies of South Africa.Method: Report data were collected through questionnaires directed to records managers and auditors in governmental bodies, as well as interviews with purposively selected auditors from the Auditor-General of South Africa. Data were analysed using various analytical tools and through written descriptions, numerical summarisations and tables.Results: The study revealed that records management is not regarded as an essential component for corporate governance. Records management is only discussed as a footnote; as a result it is a forgotten function with no consequences in government administration in South Africa. The study further revealed that most governmental bodies have established internal audit units and audit committees. However, records-management professionals were excluded from such committees.Conclusion: The study concludes by arguing that if records management is removed as a footnote of the public-sector operations and placed in the centre of operational concern, it will undoubtedly make a meaningful contribution to good corporate governance.

THE ROLE OF SADC IN BOOSTING DOMESTIC, REGIONAL, CONTINENTAL AND INTERNATIONAL TRADE

2016 ◽  
Vol 13 (1) ◽  
pp. 88-98
Author(s):  
Ghazala Begum Essop
Keyword(s):  
Free Trade ◽  
Bilateral Trade ◽  
Global Financial Crisis ◽  
Free Trade Area ◽  
Customs Union ◽  
The European Union ◽  
African Countries ◽  
Regional Economic ◽  
Trade Area

The role of regional economic communities in the development of trade in Africa is widely recognised. Currently, intra-African trade stands at 10 per cent. This is in sharp contrast to other developing regions of the world. In Asia and Latin America, the levels of intra-trade are 50 and 26 per cent, respectively. There are a number of reasons accounting for the low level of intra-African trade, including the weak mandate given to regional economic communities to monitor and enforce the commitments assumed by countries under regional trade agreements. The lack of integration has negatively impacted on African countries and affected their ability to attract foreign direct investment commensurate with their development needs. Had African countries been less exposed to external markets, they would have been minimally affected by the global financial crisis. The importance of boosting intra-African trade was highlighted by Africa’s Heads of State and Government when they devoted this year’s summit to this theme. In the run-up to the summit, the African Union Commission released a study that underscored the importance of regional economic communities in the process of economic integration in Africa. Currently, SADC member states are in the process of implementing the SADC Trade Protocol, which would create a fully-fledged free trade area and later a customs union, and at the same time engaged in tripartite negotiations aimed at merging the three (SADC, COMESA and the EAC) regional configurations. They are also engaged in the EPA negotiations with the European Union, which would create a free trade area and also the Doha negotiations under the auspices of the WTO. The main objective of this article is to estimate SADC countries’ bilateral trade potential, which may result in the improvements in trade facilitation.

scholarly journals KOMPETENSI LULUSAN FAKULTAS TARBIYAH DALAM MENGHADAPI PASAR GLOBAL

2011 ◽  
Vol 12 (1) ◽  
pp. 123
Author(s):  
Maidar Darwis
Keyword(s):  
Higher Education ◽  
Foreign Language ◽  
Free Trade ◽  
Free Trade Area ◽  
Good Knowledge ◽  
Global Competition ◽  
Field Of Study ◽  
Trade Area ◽  
High Competence ◽  
Higher Institutions

Nowadays, after free trade area has openned, the alumni of higher education (including Tarbiyah Faculty) have to win the competition from other higher institutions alumni by having high competence in their field of study. They must have good knowledge on their field and be skillful. The additional skills that are necessary to face the global competition are having foreign language competences (English and Arabic), mastering computer/internet, having high working ethic, being able to work in team, and being able to express themselves. To develop the main competences is the duty of department, while, the additional one is the duty of faculty. If the alumni do not have any additional competences, they will be difficult to get a job. They will be jobless because of their incapability to compete with others. Abstrak

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