EVALUASI KUALITAS APARAT PENGAWAS INTERN PEMERINTAH DALAM PENGAWASAN KEUANGAN DAERAH (Studi pada Pemerintah Daerah Kabupaten Minahasa Tenggara)

This study aimed to evaluate the quality of Government Internal Supervisory Apparatus (APIP) Southeast Minahasa Regency. A common problem in this study is the finding of the audit that is not detected by the APIP as internal auditor, but was found by the external auditor, the Supreme Audit Agency (BPK). The method used in this research is descriptive qualitative. As in qualitative research, the authors use the method of in-depth interviews and Forum Group of Discussion with informants who have knowledge related to this research. The results show, that became important points APIP quality analysis Southeast Minahasa Regency are: First, to meet the needs of APIP competent to provide technical guidance, education and ongoing training to improve quality. Second, do not do that too frequent mutation, a mutation that is done must be in accordance with competence. While that is key to improving the quality of APIP is a strong commitment from the Head of Region for the creation of good and clean government to the fulfillment of the budget for APIP by 1% in accordance with the Regulatory applicable to improving the quality of APIP to provide technical guidance and education and training sustainable, adding facilities such as office operational vehicles and other supporting infrastructure.

Download Full-text

Internal audit quality: perceptions of Tunisian internal auditors an explanatory research

Journal of Financial Reporting and Accounting ◽

10.1108/jfra-01-2020-0010 ◽

2020 ◽

Vol ahead-of-print (ahead-of-print) ◽

Author(s):

Aida Krichene ◽

Emna Baklouti

Keyword(s):

Audit Quality ◽

Internal Audit ◽

Access To Information ◽

Quality Model ◽

Internal Auditor ◽

Content Type ◽

Internal Auditors ◽

External Auditor ◽

The Relationship

Purpose The purpose of this study is to understand how internal auditors perceive the internal audit quality and to highlight the different profiles of internal auditors based on their perception of internal audit quality determinants. Design/methodology/approach The authors’ methodological approach is based on the submission of a self-administered questionnaire. The final sample consists of 104 internal auditors. The first stage of the study is in the lead of a certified public accountants (CPA), which highlights seven factors of the internal audit quality. The second step is a confirmatory factor analysis (CFA) that allowed the authors to validate the model proposed by the CPA. Finally, the authors carry out a typological analysis of the auditors according to their way of perceiving the factors extracted by the CPA. Findings The authors’ model, validated by the CFA, shows that the knowledge of the internal auditor, the independence of reporting, compliance with professional standards of internal audit, the relationship with the external auditor, the personal relationship of the internal auditor, the access to information and the field of intervention of the internal auditor have a positive association with the internal audit quality but with a different degree of significance. For example, the field of intervention of the internal auditor and the access to information explain better the internal audit quality. However, the knowledge of the internal auditor and the relationship with the external auditor are not significant to explain the internal audit quality. From the hierarchical cluster analysis, four groups of internal auditors emerged: the autonomous, the perfectionists, the rigorous ones and the objectives. Originality/value In offering these findings, the paper contributes to the existing internal audit literature by introducing evidence from an emerging country, namely, Tunisia, of the internal audit quality model. In addition, the authors proposed a new measure to the internal audit quality model which is the use of the work of the internal auditor by the external auditor. This study is also interesting to managers and professional internal audit organizations in recognizing the characteristics of the quality of the internal audit and advance reflections on the effectiveness of internal audit practices. The authors’ study proposes a typology of certified internal auditors through their perceptions of the quality of the internal audit while taking into account the specificities of the Tunisian audit market. This provides insights to managers and audit committees on the measures necessary to ensure the relevance of the internal audit work within their companies.

Download Full-text

IMPLEMENTASI ZAKAT SEBAGAI PENDAPATAN ASLI DAERAH

Al-Ijtima`i: International Journal of Government and Social Science ◽

10.22373/jai.v5i1.463 ◽

2019 ◽

Vol 5 (1) ◽

pp. 21-46

Author(s):

Dahlawi Dahlawi

Keyword(s):

Public Service ◽

Financial Management ◽

Service Center ◽

The People ◽

The Government ◽

Regular Work ◽

Work Coordination ◽

Depth Interviews ◽

And Training ◽

Technical Guidance

Management of zakat, donations, endowments, other religious assets and supervision of trusteeship in Aceh has not been realized as expected. This research was conducted to further study about the implementation of management carried out by Baitul Mal based on Qanun Number 10 of 2018, especially zakat as Regional Original Revenue (PAD). This study is a qualitative study using in-depth interviews with 11 (eleven) informants who are Baitul Mal Aceh apparatus and related elements, as well as observation and documentation. The results showed that, the implementation of the management of Zakat by Baitul Mal Aceh based on Aceh Qanun Number 10 of 2018 had not been realized optimally, because it was still focused on the management of zakat which was sourced from the income of the government apparatus. Theefforts to better understand about Zakat, PAD and Baitul Mal need to be done through increasing internal and external intensively socialization through mass media and electronic media, meetings and training, seminars, technical guidance, more regular work coordination, professional apparatus placement, adequate work facilities, clear and consistent work rules or SOPs must be followed up with various implementing regulations as a basis for implementing Qanun Number 10 of 2018. It is to adopt the organizational structure, duties, functions, authorities and work system as a single unit in the form of financial management patterns of regional public service center (BLUD) and stipulates zakat as a special PAD. The involvement of informants from relevant government agencies and the community from representatives of the people, academics, scholars of the dayah/pesantren and other general public is needed to obtain more varied research results.

Download Full-text

Pelatihan Tata Kelola Surat Dinas dalam Upaya Peningkatan Tertib Administrasi Desa

EQUILIBRIUM Jurnal Ilmiah Ekonomi dan Pembelajarannya ◽

10.25273/equilibrium.v7i1.3837 ◽

2019 ◽

Vol 7 (1) ◽

pp. 58

Author(s):

Ismiyati, Hengky Pramusinto, Indri Murniawaty

Keyword(s):

Public Services ◽

Mentoring Practice ◽

The Village ◽

And Training ◽

Technical Guidance

<p><em>Purpose of devotion is to improve the quality of public services effectively and efficiently. with the program tertibadministrasi governance Department letter. Main piority of patner that needed in the village at Singroojo District, Kendal Regency is providing knowledge, insight, and training about handling letters in governance. Second priority of devotion is achieving handling official letter, and helping to improve the internal and external of public quality. Agreement between partner and dedication team is doing the exposure material (socialization), training (technical guidance) and direct while mentoring practice. Socializing and training related about the knowledge, insight, and skills in handling official letter service. Mentoring related constraints that faced by participants in practice of handling official letter service.</em></p>

Download Full-text

Propuestas para la mejora de las Escuelas Taller, Casas de Oficios y Talleres de Empleo

REOP - Revista Española de Orientación y Psicopedagogía ◽

10.5944/reop.vol.19.num.3.2008.11432 ◽

2014 ◽

Vol 19 (3) ◽

pp. 316

Author(s):

Mario De Miguel Díaz ◽

Marisa Pereira González ◽

Julián Pascual Díez ◽

Eva María Carrio Fernández

Keyword(s):

Focus Groups ◽

Training Programs ◽

Support Personnel ◽

Working Students ◽

Administrative Personnel ◽

Training Programmes ◽

Depth Interviews ◽

And Training

RESUMENEn este artículo presentamos las propuestas derivadas de la reflexión de los participantes en 100 proyectos, desarrollados en Asturias entre 2001 y 2004, pertenecientes a programas de empleo-formación. Directores, profesores, monitores, personal de apoyo, personal administrativo y alumnos-trabajadores participaron en esta evaluación mediante entrevistas en profundidad, cuestionarios, entrevistas telefónicas y grupos de discusión. Como resultado de esta colaboración, se identificaron diversas medidas que pueden contribuir a incrementar la calidad de los programas de empleo-formación.ABSTRACTIn this article we present the proposals derived from the reflection of the participants in 100 projects, developed in Asturias between 2001 and 2004, in the context of the employment and training programmes. Directors, teachers, monitors, support personnel, administrative personnel and working students participated in this evaluation through in-depth interviews, questionnaires, phone interviews and focus groups. As a result of this collaboration, the measures that can contribute to increase the quality of the employment and training programs were identified.

Download Full-text

Impact of Stroke on Quality of Life of Stroke Survivors and Their Caregivers: A Qualitative Study from India

Journal of Neurosciences in Rural Practice ◽

10.1055/s-0041-1735323 ◽

2021 ◽

Author(s):

Sharad Tiwari ◽

Ankur Joshi ◽

Nirendra Rai ◽

Parmeshwar Satpathy

Keyword(s):

Stroke Care ◽

Stroke Survivor ◽

Stroke Survivors ◽

Global Public Health ◽

Psychosocial Needs ◽

Public Health Challenge ◽

Major Factors ◽

Depth Interviews ◽

And Training

Abstract Objectives Stroke is a significant global public health challenge attributable to an array of disabilities it causes alongside an impairment in cognition. The monetary impact of stroke care includes acute treatment expenses as well as outrageous expenses of postdischarge chronic hospital care and rehabilitation services. The current study aimed to study the perceptions along with experiences of stroke survivors and caregivers. Materials and Methods In-depth interviews (IDIs) of stroke survivors and their primary caregivers were conducted at their home 2 months after their discharge from the hospital in Bhopal, India. These IDIs were later analyzed. Results The following eight themes emerged: pervasive and irreversible, multifunction loss and dependency, holistic impact on the health of person and family, money and matter, nonaccommodative cost and baffled belief, professional paralysis, social crisis, and slow and obscured progress. The added obligation of taking care of a disabled stroke survivor along with adjusting their own lifestyle with financial apprehensions, worry about future, prolonged hours of care, and stress are major factors that increase the burden of the caregivers. Conclusion Caregivers should be sensitized with proper counseling and training through health care institutions to ensure appropriate care and management of stroke survivors at home, as it will also help in addressing their psychosocial needs, and minimizing the knowledge gap, doubts and uncertainties about the disease and its aftereffects.

Download Full-text

Education and Training Improve Quality of Life and Decrease Depression Score in Elderly Population

SSRN Electronic Journal ◽

10.2139/ssrn.3394858 ◽

2018 ◽

Author(s):

Made Nyandra ◽

Bambang Hadi Kartiko ◽

Putu Chris Susanto ◽

Adri Supriyati ◽

Wayan Suryasa

Keyword(s):

Quality Of Life ◽

Elderly Population ◽

Education And Training ◽

Depression Score ◽

Improve Quality ◽

And Training

Download Full-text

The Impact of the External Auditor’s low fees on the quality of Professional Performance in Saudi Arabia

Advances in Social Sciences Research Journal ◽

10.14738/assrj.711.9333 ◽

2020 ◽

Vol 7 (11) ◽

pp. 176-186

Author(s):

Fatima Elyass Mohamed

Keyword(s):

Saudi Arabia ◽

Analysis Data ◽

External Work ◽

Internal Auditor ◽

Professional Performance ◽

Factors Affecting ◽

Performance Quality ◽

External Auditor ◽

The Impact

This study was conducted to study the impact of low fees of the external auditors on the quality of the professional performance in the Kingdom of Saudi Arabia including the stages of development of the external audit, the standards of quality control, the factors affecting the quality of performance and the matters that affect the fees of the external auditor. The importance of this research stems from the importance of the auditor's work and how the events of economic collapses affect the fees of the auditor. This research raised several questions about the factors affecting improving the quality of audit services, the extent of the impact of the independence of the audit work team and determining their fees on the quality of the review process and determining the relationship between the internal auditor and the external auditor and the extent of approval of the second over first. The study samples were randomly selected to be about 10% of the study community (15 offices). Sixty questionnaires were distributed, of which 45 returned questionnaires, 75% valid for analysis. Data were analyzed using SPSS software for descriptive statistical analysis. The tested hypothesis were as follow: professional performance quality is not affected by the evolution of the audit office; It does not affect low fees and low on quality performance; whenever the level of fees dropped the more professional level of excesses and the higher the quality of the performance of the internal auditor, the less external work references. The assumptions were tested regarding the above group of factors or the effect of the independent variables on the dependent variable. All of them accepted the hypothesis that the quality of professional performance was not affected by the development of the audit offices fees.

Download Full-text

THE EFFECTIVENESS OF INTEGRATED HAJJ INFORMATION AND COMPUTERIZATION SYSTEM (SISKOHAT) IN THE HAJJ PILGRIMAGE IN SUMEDANG REGENCY

JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) ◽

10.33751/jhss.v4i2.2455 ◽

2020 ◽

Vol 4 (2) ◽

pp. 124-129

Author(s):

Fepi Febianti ◽

Ida Farida

Keyword(s):

Local Governments ◽

Social Setting ◽

Service Support ◽

Service Unit ◽

The Social ◽

Network Quality ◽

And Training ◽

Technical Guidance ◽

Descriptive Method

This study aims to analyze the effectiveness of the integrated Hajj information and computerization system (SISKOHAT) in the hajj pilgrimage in Sumedang Regency. This research uses a descriptive method, which is a method of one type of research whose purpose is to present a complete picture of the social setting or what is meant by exploration and clarification of a phenomenon or social reality, by describing the variables relating to the problem and the unit understudy with the phenomenon that is tested. The informants are the Head of the Office, the Head of Haj and Umrah Services, the Hajj and Umrah Service Unit Employees, and the SISKOHAT Operators. Based on the results of the research, the effectiveness of the integrated hajj information and computerization system in organizing the hajj pilgrimage has been going well, but there are still obstacles, namely the service support factor or a network from SISKOHAT, as well as people's understanding of the system. Strategies or efforts to ensure the effectiveness of SISKOHAT in carrying out the hajj properly are as follows: holding cooperation or MOU with local governments to improve network quality, organizing education and training, technical guidance or other training to improve employee integrity, and collaborating with extension workers at KUA and KBIH to provide understanding to the community or prospective pilgrims. Suggestions put forward for the effectiveness of the SISKOHAT in organizing the hajj run well are as follows: improving the quality of the SISKOHAT network to minimize existing obstacles. Also, it is necessary to hold comprehensive socialization for the community regarding the implementation of the hajj pilgrimage in Sumedang Regency, especially regarding hajj pilgrimage services using SISKOHAT.

Download Full-text

ANALISIS KUALITAS APARAT PENGAWAS INTERN PEMERINTAH DALAM PENGAWASAN KEUANGAN DAERAH (Studi pada Pemerintah Daerah Kabupaten Minahasa Tenggara)

JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" ◽

10.35800/jjs.v6i1.8449 ◽

2015 ◽

Vol 6 (1) ◽

Author(s):

Josua H.R. Lumbantobing ◽

David Paul Elia Saerang ◽

Heince Wokas

Keyword(s):

Audit Quality ◽

Internal Audit ◽

Active Role ◽

Future Research ◽

Internal Auditor ◽

Future Research Agenda ◽

Ongoing Training ◽

Key Points ◽

Frequent Mutations

This study aimed to analyze the quality of internal government regulatory authorities. A common problem in this study is the finding of the audit that is not detected by the inspectorate apparatus as an internal auditor, but was found by the external auditor, the Supreme Audit Agency (BPK). The method used in this research is descriptive qualitative. As in qualitative research, the authors use the method of in-depth interviews and Forum Group of Discussion with informants who have knowledge related to this research. The results show, that became key points of analysis of internal audit quality authorities Southeast Minahasa regency government is to meet the needs of the Inspectorate competent authorities by providing technical guidance, education and ongoing training to improve quality. Not doing too frequent mutations, mutation should be done in accordance with the competence of the employees. While that is key to improving the quality of the Inspectorate is a strong commitment of the Head of Region for the creation of good and clean government to push for a more active role Inspectorate. The existence of the fulfillment of the budget for the Inspectorate of 1%. This study certainly has limitations that can not be ignored. Therefore, further research is needed as a future research agenda.

Download Full-text