RISK MANAGEMENT ANALYSIS ON REALLOCATION AND REFOCUSING OF THE NTT PROVINCE REGIONAL BUDGET DURING THE COVID-19 PANDEMIC

This study aims to assess risks and carry out risk mapping in reallocating and refocusing the East Nusa Tenggara Provincial regional revenue and expenditure budgeting during the Covid-19 Pandemic. Qualitative research methods are carried out through literature studies, normative studies and prospective studies. Assessment of the scale of likelihood and impact risk for government management was carried out by 32 government internal supervisory in Provincial and District Inspectors in East Nusa Tenggara. Respondents assess, prospectively, the likelihood and impact scales of the identified risks. The results showed 25 risks of reallocating and refocusing the regional revenue and expenditure when Pademi Covid-19 was identified and analyzed. At the high-risk level, when reallocating and refocusing the budget during the Covid 19 pandemic, the PPK Region Unit Works has the task of preparing Region Unit Works financial reports. The risk of such activities is being late in preparing Region Unit Works financial reports; risk of being late in compiling budget implementation documents from the activities of Budget user officials; and the risk of an orderly general cash book made by the treasurer of receipt/expenditure. There is one risk involved at the very low level, namely inappropriate cash due to incorrectly inputting the transaction nominal; there are transactions that have not been inputted so that there is a difference; there is an advance payment which is not recorded; money used for non-operational needs.

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Pertanggung Jawaban Peraturan Standar Akuntansi Keuangan Nomor 45 Terhadap Laporan Keuangan Program Kerja Badan Musyawarah Keluarga Minang Kabau Provinsi Sumatera Selatan

Journal of Economic Bussines and Accounting (COSTING) ◽

10.31539/costing.v3i1.746 ◽

2019 ◽

Vol 3 (1) ◽

pp. 27-34

Author(s):

Rika Fitri Ramayani

Keyword(s):

Qualitative Research ◽

Research Methods ◽

Research Design ◽

Cash Flow ◽

Financial Statements ◽

Qualitative Research Methods ◽

Qualitative Approach ◽

Financial Reports ◽

Financial Position ◽

Consultative Body

The situation and characteristics of the Minangkabau Family Consultative Body of the South Sumatra Province have work programs or activities. This appears related to the management of financial statements. This research in the research design used is descriptive qualitative approach. The purpose of using qualitative research methods is to disclose comparatively and in accounting for financial statements in accordance with the guideline PSAK No. 45. The results showed the weekly general cash report or transactions recorded manually in large books, and became the basis for making the budget realization report for the current year. Application of PSAK No. 45, will produce financial reports consisting of: Statements of Financial Position, Activity Reports, Cash Flow Statements and Notes to Financial Statements. The report has been presented in accordance with PSAK No. 45 of 2011. Conclusion, this standard looks more complicated but by applying this standard will produce more adequate financial statements. Keywords: PSAK Guideline Number 45, Financial Statements, Minang Kabau Family Consultative Body

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DEVELOPMENT OF TERRORIST INSTITUTIONS IN SUPER MAXIMUM SECURITY (SMS) INSTITUTIONS IN PUBLIC PERSPECTIVE

Journal of Correctional Issues ◽

10.52472/jci.v3i2.31 ◽

2020 ◽

Vol 3 (2) ◽

pp. 14-25

Author(s):

Rachmayanthy Rachmayanthy ◽

Umar Anwar ◽

Zulfikri Zulfikri

Keyword(s):

Qualitative Research ◽

Human Rights ◽

High Risk ◽

Research Methods ◽

Maximum Security ◽

Maximum Security Prison ◽

Public Perspective ◽

Correctional System ◽

The Difference ◽

Implementation Of Coaching

The Super Maximum Scurity Penitentiary is a new Technical Implementation Unit in the ranks of prisons, which functions specifically to foster Terrorist prisoners or other high risk prisoners, the difference between this institution compared to other Correctional UPTs is that the security is very tight with one person and one prisoner cell. and the method of guidance provided to prisoners in Super Maximum Scurity (SMS) Lapas is different from other prison guidance. The issues raised in this researchare: How is the implementation of coaching terrorist prisoners in Super Maximum Security Prison based on Regulation of the Minister of Law and Human Rights No. 35 of 2018? And how is the development of terrorist inmates at Super Maximim Security Prison from a prison perspective? The theory used is by using coaching theory and descriptive qualitative research methods by direct interviews with officers of the Super Maximum Security (SMS) prison. Based on the results of the research, it is found that in the development of Terrorist inmates at the Super Maximum Security Prison, because in the implementation of the guidance, the difficulty of the prisoners' movement cannot be directly fostered by the officers having to regulate. Then coaching in terms of the goals of the correctional system can be reviewed because it is different from the goals of different systems, so it requires the best thinking and solutions so that coaching can be carried out in accordance with the objectives of the correctional system, namely prisoners are aware of mistakes, improve themselves and no longer commit acts that violate the law , are accepted by the community and can be active and productive in development and able to live their lives as good and responsible citizens.

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Comparing actionable results for breast and colorectal cancer patients across multigene panels.

Journal of Clinical Oncology ◽

10.1200/jco.2017.35.15_suppl.e13109 ◽

2017 ◽

Vol 35 (15_suppl) ◽

pp. e13109-e13109

Author(s):

Kelly Fulk ◽

Carin Espenschied ◽

Jessica Profato ◽

Patrick Reineke ◽

Holly LaDuca ◽

...

Keyword(s):

Colorectal Cancer ◽

Risk Management ◽

High Risk ◽

Management Guidelines ◽

Commercial Laboratory ◽

Impact Risk ◽

Colorectal Cancer Patients ◽

The Impact ◽

Positive Results ◽

Cancer Panel

e13109 Background: Many multigene panel (MGP) options are available for hereditary cancer testing. Previously, management guidelines were only published for a few high-risk genes, but now such guidelines exist for most genes on MGPs. Many clinicians question which MGP(s) may be most appropriate for their patients. We examined the likelihood of a positive result for patients diagnosed with breast cancer (BC) or colorectal cancer (CRC) across several MGPs and assessed the potential impact of these results on patient care. Methods: Positive results, defined by the presence of at least one pathogenic or likely pathogenic variant, were assessed for patients with BC or CRC across various MGPs ordered 6/2012-6/2016 at one commercial laboratory. For BC, the MGPs used for comparison were a high-risk BC panel (up to 6 genes), a comprehensive BC panel (up to 17 genes), and a multi-cancer panel (up to 32 genes). For CRC, a comprehensive CRC panel (up to 17 genes) was compared to the 32 gene multi-cancer panel. Results: For both BC and CRC patients, the utilization of a MGP with more genes led to more positive results than a MGP with fewer genes, with the vast majority of additional findings occurring in genes with published management guidelines (Table). Conclusions: The majority of positive results occurring in genes on larger MGPs, but not smaller MGPs, are in genes with published management guidelines.These results can impact treatment decisions and cancer risk management, including earlier and/or more frequent screening, chemoprevention, and/or other measures. In some cases, positive results occurred in genes not associated with the patient’s cancer diagnosis, but may still impact risk management for other cancer(s). Further studies are needed to determine the impact of larger MGPs on clinical outcomes for patients and their families. [Table: see text]

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Risk management in radiation therapy with SEVRRA

Brazilian Journal of Radiation Sciences ◽

10.15392/bjrs.v6i3.549 ◽

2018 ◽

Vol 6 (3) ◽

Author(s):

Geórgia Santos Joana ◽

Marcello Gomes Gonçalves ◽

Camila Salata ◽

Flávia Cristina Teixeira ◽

Emmilly Sandrini ◽

...

Keyword(s):

Risk Management ◽

Radiation Therapy ◽

High Risk ◽

Security Analysis ◽

Regulatory Agencies ◽

Risk Level ◽

Risk Levels ◽

Importance Analysis ◽

Professional Resources ◽

High Degree

ABSTRACT Radiation therapy is a complex treatment modality involving several technological and professional resources as well as a large number of attributions of these professionals with a high degree of interdependence. Thus there are many possibilities of failure in the treatment process that may lead to an accidental exposure. So regulatory agencies have established guidelines in their regulations in order to prevent accidental exposures through security analysis planning and risk management. The System of EValuation of Risk in RAdiotherapy, also known as SEVRRA, is based on the risk matrix methodology and allows the risk assessment of radiation therapy facilities in a prescriptive way, highlighting events leading to high-risk levels and severe consequences for individuals. With SEVRRA it is also possible to establish an importance analysis of the barriers proposed to avoid or mitigate such events.This work aimed to demonstrate the application of SEVRRA for the risk management of radiation therapy facilities. The risk profile of the facility was determined by identifying the highest risk level events, and the barriers of greater impact for the overall risk level. After implementing some missing barriers in the original facility profile, it was achieved a reduction from 31% to 8% in the number of events leading to high-risk level, showing the effectiveness of SEVRRA for the risk management in radiation therapy facilities.

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Risk Assessment at the Plate Production Unit (PPL) of PT. INKA (Persero)

The Indonesian Journal of Occupational Safety and Health ◽

10.20473/ijosh.v10i3.2021.316-330 ◽

2021 ◽

Vol 10 (3) ◽

pp. 316

Author(s):

Monalisa Ma'rifat ◽

Atiya Thifal Rofifa ◽

Tri Martiana

Keyword(s):

Risk Assessment ◽

Risk Management ◽

High Risk ◽

Hazard Identification ◽

Residual Risk ◽

Production Unit ◽

Risk Level ◽

Risk Levels ◽

Safety And Health ◽

Medium Risk

Introduction: The plate manufacturing production unit is one of the work units in PT. INKA (Persero), which involves the interaction between humans and machines in its activities, heavy equipment, and materials, all of which can cause possible hazard impacts that can impact the safety and health of workers. The purpose of this study is to conduct risk assessment on occupational safety and health aspects by identifying risks, assessing risks, identifying control efforts and assessing residual risk as a form of efforts to prevent occupational accidents and occupational diseases, using existing resources effectively and efficiently. Method: This research is a type of qualitative research, through interviews and observations, with cross-sectional studies and descriptive analysis. The interviewees for this study were K3LH management managers, steel managers, and machine operators in the plate production unit (PPL). The tools in this study werean interview guide, Job Safety Analysis (JSA) and Hazard Identification Risk Assessment Determining Control (HIRADC) using the AS / NZS 4360: 2004 Risk Management Worksheet Standard Risk Matrix. Results: From the research, it was found that there are 94 hazards for 11 different machines. Regarding the risk levels, there are 9 extreme risk levels, 46 high risk levels, 33 medium risk levels and 6 low risk levels. Conclusion: There are still 61 risks with medium risk level and 6 remaining risks with high risk level that still need control. Control efforts have been implemented by PT. INKA (Persero) in accordance with the hierarchy of control, such as the use of PPE and the provision of work SOPs. Keywords: hazard identification, risk management, risk assessment, risk control, residual risk

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Deteksi Kecurangan Laporan Keuangan Dan Upaya Penanganannya Pada Bank Perkreditan Rakyat

InFestasi ◽

10.21107/infestasi.v17i2.11672 ◽

2022 ◽

Vol 17 (2) ◽

pp. Inpres

Author(s):

Bayu Wicaksono ◽

Bambang Haryadi

Keyword(s):

Qualitative Research ◽

Organizational Culture ◽

Research Methods ◽

Internal Control ◽

Primary Data ◽

Fraud Triangle ◽

Red Flags ◽

Financial Reports ◽

Triangle Theory

Penelitian ini dilakukan dengan tujuan untuk memberikan gambaran dalam mendeteksi kecurangan laporan keuangan dengan memperhatikan gejala-gejala (redflags) kecurangan yang muncul serta dapat menjadi masukan pada saat memberikan kebijakan untuk meminimalisir terjadinya fraud pada Bank Perkreditan Rakyat. Penelitian ini menggunakan pendekatan kualitatif dan teknik analisis data menggunakan deskriptif yang mengungkapkan karakteristik yang ada pada situs penelitian. Informan meliputi pimpinan cabang dan masing-masing penyelia unit yang berkaitan. Hasil penelitian menunjukkan bahwa gejala-gejala potensial yang timbul meliputi adanya tekanan yang berlebih dari pimpinan, ketidakefektifan pelaksanaan monitoring, minimnya pemisahan tugas, ketidakpuasaan terhadap pekerjaan yang dimiliki saat ini, perubahan perilaku dan gaya hidup. Hasil temuan redflags kemudian dikeroleasikan dengan teori segitiga kecurangan dan disimpulkan bahwa faktor peluang merupakan faktor yang paling butuh perhatian khusus. Upaya yang dilakukan untuk meminimalisir terjadinya kecurangan dilakukan dengan 2 cara yakni upaya preventif (menjadikan budaya organisasi yang jujur dan meningkatkan kualitas pengendalian internal) serta melakukan upaya represif (memberikan sanksi sesuai peraturan yang berlaku). This study was conducted with the aim of providing an overview in detecting fraudulent financial reports by paying attention to the fraud red flags symptomps that appear and can be used as input when providing policies to minimize the occurrence of fraud in Rural Banks. Informants include branch leaders and each related unit supervisor. This study uses primary data with descriptive qualitative research methods. The results showed that the potential symptoms that arise include changes in behavior and lifestyle, ineffective monitoring implementation, lack of segregation of duties, dissatisfaction with the current job. The findings of red flags were then correlated with the fraud triangle theory and concluded that the opportunity factor is the factor that most needs special attention. Efforts that is used to minimize the occurrence of fraud were done in 2 ways, preventive efforts such as creating an honest organizational culture and improving the quality of internal control. and the repressive efforts be like giving punishment according to applicable regulations.

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