scholarly journals Analisis Kendala Implementasi Pedoman Kendali Mutu Audit Aparat Pengawasan Intern Pemerintah Pada Inspektorat Daerah Kabupaten Bone Bolango

2017 ◽  
Vol 8 (1) ◽  
Author(s):  
Isran Utiarahman ◽  
Lintje Kalangi ◽  
Hendrik Manossoh
Keyword(s):  
Quality Control ◽  
Human Resources ◽  
Audit Quality ◽  
Case Study Research ◽  
Control Program ◽  
Validity And Reliability ◽  
Internal Auditors ◽  
Audit Planning ◽  
Control Procedures ◽  
And Control

Abstract. Audit Quality Control Guidelines for Government Internal Auditors (APIP) are procedures and controls that must be performed by each APIP institutions including policies, procedures and control program. The guidelines must be compiled by APIP to ensure that audits are conducted in accordance with the Audit Standards of APIP. There are eight elements in the Guidelines. Those are the Strategic Plan Formulation; Quality Control of Audit Planning of APIP, Audit Plan and Program, Audit Supervision, Audit Implementation, Audit Reporting, Follow-Up of Audit Findings, and Administration and Human Resources. The purpose of this study is to analyze the constraints in implementing PKMA-APIP in the Regional Inspectorate Bone Bolango. This study also discusses the strategies and efforts to overcome those constraints in order to provide assurance and ensure that audits are conducted in accordance with auditing standards APIP. This is a qualitative case study research. Data were obtained through indepth interviews, observation and documentation. Validity and reliability were determined by triangulation. Results show that the Regional Inspectorate Bolango Bone regency in implementing PKMA-APIP not fully in accordance with PERMENPAN and RB 19 Year 2009 on Guidelines for Audit Quality Control-APIP. Codes were established from the transcriptions. Findings indicate that PKMA-APIP was partially implemented. It is caused by some obstacles: organizational commitment, Integrity Auditor, Human Resources and inadequacy of Structure Bureaucracy. Efforts have been conducte to improve its human resources by training, implementing integrity, supporting, building committed leadership including all controllers and estabish the control procedures in accordance with PKMA-APIP. Keywords: Contraints, Quality Control, APIP.

scholarly journals IMPLEMENTASI PEDOMAN KENDALI MUTU AUDIT-APARAT PENGAWASAN INTERN PEMERINTAH PADA INSPEKTORAT PROVINSI SULAWESI UTARA

2016 ◽  
Vol 7 (2) ◽  
Author(s):  
Sendy J. Mewengkang ◽  
Linda Lambey ◽  
David P. E. Saerang
Keyword(s):  
Quality Control ◽  
Human Resources ◽  
Audit Quality ◽  
Action Plan ◽  
Audit Report ◽  
Audit Process ◽  
Internal Auditors ◽  
North Sulawesi ◽  
Result Show ◽  
Qualitative Descriptive

The purpose of this research is to know the Implementation of Audit Quality Control – Internal Auditing of Government Apparatus (PKMA-APIP) at Inspectorate of North Sulawesi Province. Procedures in PKMA-APIP consist of Strategic Plan Design, Audit Plan, Audit Action Plan Program Design, Audit Supervision, Audit Process, Audit Report, Feedback on Audit Report and Human Resources they are intended to ensure APIP professionalism implementation in enhancing supervising role quality. This study is a qualitative descriptive research. The result show that the implementation for audit quality control in the Inspectorate of North Sulawesi Province is not optimal and not appropriate perfectly. It is because the audit plan has not been implemented appropriate with PKMA-APIP, human resources are unqualified to fulfill existing workload, monitoring follow up results of the audit conducted by the unit performing the function of reporting is not maximized, unclear job description towards the unit managing administration and human resources, procedures provided in supporting the implementation of the tasks have not yet been implemented adequately and effectively to monitor the implementation of programs and activities (peer review). The monitor is to ensure and guarantee that the audit conducted by the Inspectorate of North Sulawesi Province meet the standard audit. Keywords        : Audit, Quality Control, Government Internal Auditors

scholarly journals The Influence of Competency, Independency, and Professionalism on Audit Quality

2019 ◽  
Vol 2 (2) ◽  
pp. 157-169
Author(s):  
Dewi Kartika ◽  
Bambang Agus Pramuka
Keyword(s):  
Audit Quality ◽  
Hypotheses Testing ◽  
Validity And Reliability ◽  
Accounting Firms ◽  
Accounting Firm ◽  
Future Studies ◽  
Internal Auditors ◽  
Central Java ◽  
Testing Techniques

The purpose of this research is to examine the influence of competency, independency, and professionalism on audit quality. Competency, independency, and professionalism are three characteristics of a competent auditor. The population of this research is the auditor of accounting firms in Central Java. The samples of this research are employees of auditors working at accounting firm (KAP) Budiman, Wawan, Pamudji Tegal, KAP Wartono & Fellow Surakarta, KAP Sophian Wongsaro Semarang, KAP Heliantono & Semarang Branch.  Forty-five questionnaires are employed in this study. Before the hypotheses testing, validity and reliability tests are run to determine the validity and reliability of the data. Hypothesis testing techniques use regression analysis. These research results show that competency, independency, professionalism influence the quality of the audit. However, these results have to be cautiously interpreted since only a few auditors’ questionnaires were worth analyzing. Future studies may increase the number of KAPs from other districts in Indonesia or using not only auditors from accounting firms but also government auditors or internal auditors.

scholarly journals COLLABORATIVE TRIAL AND QUALITY CONTROL IN CHEMICAL ANALYSIS

2010 ◽  
Vol 2 (3) ◽  
pp. 135-141
Author(s):  
Narsito Narsito
Keyword(s):  
Quality Control ◽  
Chemical Analysis ◽  
Analytical Method ◽  
Control Charts ◽  
Analytical Data ◽  
Control Program ◽  
Quality Parameter ◽  
Quality Control Program ◽  
And Control

Abstract                                                             This paper deals with some practical problems related to the quality of analytical chemical data usually met in practice. Special attention is given to the topic of quality control in analytical chemistry, since analytical data is one of the primary information from which some important scientifically based decision are to be made. The present paper starts with brief description on some fundamental aspects associated with quality of analytical data, such as sources of variation of analytical data, criteria for quality of analytical method, quality assurance in chemical analysis. The assessment of quality parameter for analytical method like the use of standard materials as well as standard methods is given. Concerning with the quality control of analytical data, the use of several techniques, such as control samples and control charts, in monitoring analytical data in quality control program are described qualitatively.  In the final part of this paper, some important remarks for the preparation of collaborative trials, including the evaluation of accuracy and reproducibility of analytical method are also given Keywords: collaborative trials, quality control, analytical data Abstract                                                             This paper deals with some practical problems related to the quality of analytical chemical data usually met in practice. Special attention is given to the topic of quality control in analytical chemistry, since analytical data is one of the primary information from which some important scientifically based decision are to be made. The present paper starts with brief description on some fundamental aspects associated with quality of analytical data, such as sources of variation of analytical data, criteria for quality of analytical method, quality assurance in chemical analysis. The assessment of quality parameter for analytical method like the use of standard materials as well as standard methods is given. Concerning with the quality control of analytical data, the use of several techniques, such as control samples and control charts, in monitoring analytical data in quality control program are described qualitatively.  In the final part of this paper, some important remarks for the preparation of collaborative trials, including the evaluation of accuracy and reproducibility of analytical method are also given Keywords: collaborative trials, quality control, analytical data

scholarly journals QUICK: Quality and Usability Investigation and Control Kit for Mass Spectrometric Data from Detection of Persistent Organic Pollutants

2019 ◽  
Vol 16 (21) ◽  
pp. 4203 ◽  
Author(s):  
Wenjing Guo ◽  
Jeffrey Archer ◽  
Morgan Moore ◽  
Jeffrey Bruce ◽  
Michelle McLain ◽  
...  
Keyword(s):  
Quality Control ◽  
Organic Pollutants ◽  
Persistent Organic Pollutants ◽  
Health Concern ◽  
Spectrometric Data ◽  
The Us ◽  
Control Procedures ◽  
Ultra Trace ◽  
And Control ◽  
Data Usability

Persistent organic pollutants (POPs) cause a significant public and environmental health concern due to their toxicity, long-range transportability, persistence, and bioaccumulation. The US Food and Drug Administration (FDA) has a program to monitor POPs in human and animal foods at ultra-trace levels, using gas chromatography coupled with mass spectrometry (GC–MS). Stringent quality control procedures are practiced within this program, ensuring the reliability and accuracy of these POP results. Due to the complexity of this program’s quality control (QC), the decision-making process for data usability was very time-consuming, upward of three analyst hours for a batch of six extracts. We significantly reduced this time by developing a software kit, written in Python, to evaluate instrument and sample QC, along with data usability. A diverse set of 45 samples were tested using our software, QUICK (Quality and Usability Investigation and Control Kit), that resulted in equivalent results provided by a human reviewer. The software improved the efficiency of the analytical process by reducing the need for user intervention, while simultaneously recognizing a 95% decrease in data reduction time, from 3 hours to 10 minutes.

scholarly journals Role of Information and Communication Technology in Applying Quality Control Procedures in Audit Offices in the Hashemite Kingdom of Jordan

2019 ◽  
Vol 12 (7) ◽  
pp. 57
Author(s):  
Reem Aqab
Keyword(s):  
Information Technology ◽  
Quality Control ◽  
Audit Quality ◽  
Relevant Literature ◽  
Personal Management ◽  
Management Procedures ◽  
Control Procedures ◽  
Client Acceptance ◽  
The Impact ◽  
Audit Performance

The study aims to determine the impact of information technology on quality control elements and procedures, including vocational requirements, personal management procedures, client acceptance and continuance, audit performance, and following up and monitoring procedures used by auditing offices in Hashemite Kingdom of Jordan. The researcher has used descriptive analytical approach for conducting relevant literature reviews. In addition, a questionnaire has been distributed to study sample (i.e audit offices) in order to identify to which extent information technology affects audit quality control. The recent study has found that information technology affects highly quality control procedures and elements including vocational requirements, personal management procedures, client acceptance and continuance, plus audit performance in audit offices. In addition, it has concluded that information technology has a medium impact on following-up and monitoring procedures used by audit offices moreover, the study showed that using information technology has contributed to achieve quality control goals, desired.

scholarly journals Pengaruh Pemeliharaan Dan Pengendalian Kualitas Terhadap Tingkat Produk Gagal Di PT.Granesia (Studi Kasus Pada Divisi Produksi Buku Percetakan)

2020 ◽  
Vol 21 (2) ◽  
pp. 166-175
Author(s):  
Dudi Haryadi
Keyword(s):  
Quality Control ◽  
Validity And Reliability ◽  
Sale Price ◽  
Factors Affecting ◽  
Product Level ◽  
Descriptive Research ◽  
Control Factors ◽  
The Subject ◽  
And Control

The product fails to be a product that cannot be categorized as a final product and is economically or technically irreversible so that it should be discarded or sold below the sale price of the final product, due to the factors affecting the failure Products are the maintenance and quality control factors to minimize product failure rates. Through this research the author intends to further analyze the maintenance and control of quality that affect the failure of failed products in PT. Granesia. The effectiveness of resources is crucial to face the various challenges of the company both internally and externally to maintain the quality of the product. Through increased ability employees are expected to obtain a competent workforce that will reduce the failure rate of products produced by the company. Therefore, the descriptive and Vericular methods become the author's choice with the subject of production division employees. The instrument is used through the validity and reliability test first. Data collection is carried out using a questionnaire distributed with 70 questionnaires. The statistical method uses the analysis path. The results of the descriptive research on the production division of PT. Granesia showed that maintenance is already good, the quality control assessed is good and the product level fail to be assessed low. The results of the verificative studies indicate that there is an influence on the maintenance and quality control of the production division of PT. Granesia. Based on the results The study showed that PT. Granesia maintenance significantly affects the product's level of failure. Quality control has significant effect on the failing product level. Quality maintenance and control are simultaneously influential.

Optimization and validation of moving average quality control procedures using bias detection curves and moving average validation charts

2017 ◽  
Vol 55 (2) ◽  
Author(s):  
Huub H. van Rossum ◽  
Hans Kemperman
Keyword(s):  
Quality Control ◽  
Moving Average ◽  
Median Number ◽  
Data Set ◽  
Control Instrument ◽  
Graphical Comparison ◽  
Calculation Algorithms ◽  
Control Procedures ◽  
Bias Detection ◽  
And Control

AbstractBackground:To date, no practical tools are available to obtain optimal settings for moving average (MA) as a continuous analytical quality control instrument. Also, there is no knowledge of the true bias detection properties of applied MA. We describe the use of bias detection curves for MA optimization and MA validation charts for validation of MA.Methods:MA optimization was performed on a data set of previously obtained consecutive assay results. Bias introduction and MA bias detection were simulated for multiple MA procedures (combination of truncation limits, calculation algorithms and control limits) and performed for various biases. Bias detection curves were generated by plotting the median number of test results needed for bias detection against the simulated introduced bias. In MA validation charts the minimum, median, and maximum numbers of assay results required for MA bias detection are shown for various bias. Their use was demonstrated for sodium, potassium, and albumin.Results:Bias detection curves allowed optimization of MA settings by graphical comparison of bias detection properties of multiple MA. The optimal MA was selected based on the bias detection characteristics obtained. MA validation charts were generated for selected optimal MA and provided insight into the range of results required for MA bias detection.Conclusions:Bias detection curves and MA validation charts are useful tools for optimization and validation of MA procedures.

A computer-control program for TEM in situ fatigue experiments

1989 ◽  
Vol 47 ◽  
pp. 620-621
Author(s):  
Kenneth S. Vecchio ◽  
John A. Hunt
Keyword(s):  
Slow Crack Growth ◽  
Computer Control ◽  
Control Program ◽  
Video Tape ◽  
Computer Control System ◽  
Transmission Electron ◽  
In Situ Experiments ◽  
Tremendous Amount ◽  
And Control

In-situ experiments conducted within a transmission electron microscope provide the operator a unique opportunity to directly observe microstructural phenomena, such as phase transformations and dislocation-precipitate interactions, “as they happen”. However, in-situ experiments usually require a tremendous amount of experimental preparation beforehand, as well as, during the actual experiment. In most cases the researcher must operate and control several pieces of equipment simultaneously. For example, in in-situ deformation experiments, the researcher may have to not only operate the TEM, but also control the straining holder and possibly some recording system such as a video tape machine. When it comes to in-situ fatigue deformation, the experiments became even more complicated with having to control numerous loading cycles while following the slow crack growth. In this paper we will describe a new method for conducting in-situ fatigue experiments using a camputer-controlled tensile straining holder.The tensile straining holder used with computer-control system was manufactured by Philips for the Philips 300 series microscopes. It was necessary to modify the specimen stage area of this holder to work in the Philips 400 series microscopes because the distance between the optic axis and holder airlock is different than in the Philips 300 series microscopes. However, the program and interfacing can easily be modified to work with any goniometer type straining holder which uses a penrmanent magnet motor.

FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT

2019 ◽  
Vol 5 (1) ◽  
pp. 50-63
Author(s):  
Heru Heryanto ◽  
Nur Laela ◽  
Riana R Dewi
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Audit Quality ◽  
Positive Influence ◽  
T Test ◽  
Coefficient Of Determination ◽  
Analysis Tool ◽  
Validity And Reliability ◽  
Test Analysis ◽  
Analysis Technique

This study aims to determine the significance of the influence of competence, independence, professionalism, auditor experience, accountability, and auditor's knowledge of audit quality. This study uses a questionnaire with a population and sample, namely all auditors who work at the Public Accounting Office (KAP) in the Special Region of Yogyakarta and Surakarta. Sampling techniques using Convenience Sampling with a sample of 61 respondents. The data used in this study is a questionnaire using a Likert scale 1 to 5. The data analysis technique used in this study is multiple linear regression using the SPSSprogram for Windows. The analysis tool in this study using validity and reliability, the classical assumption (normality test, multicollinearity, heteroscedasticity test and autocorrelation test) while the data were analyzed using multiple linear regression test, t test, F test and the coefficient of determination (R2).Based on the results of the t-test analysis performed, it shows that there is a positive influence of competence, independence, professionalism, auditor experience, accountability, and auditor's knowledge of audit quality and simultaneously competency, independence, professionalism, auditor experience, accountability, and auditor knowledge variables affect quality audit

MSDM Pondok Pesantren

2019 ◽  
Vol 4 (4) ◽  
pp. 403-422
Author(s):  
Ahmad Saefulloh ◽  
Fisher Zulkarnaen ◽  
Dewi Sadiah
Keyword(s):  
Data Collection ◽  
Human Resources ◽  
Human Resource ◽  
Human Resources Management ◽  
Resources Management ◽  
Know How ◽  
Highly Educated ◽  
The Times ◽  
And Control ◽  
Descriptive Method

ABSTRAK Penelitian ini bertujuan untuk mengetahui bagaimana implementasi manajemen sumber daya manusia pondok pesantren pagelaran II sumedang, dan mengetahui bagaimana hasil kinerja santri di pondok pesantren pagelaran II sumedang.Metode yang digunakan dalam penelitian ini adalah metode deskriptif, pengumpulan data dilakukan dengan menggunakan teknik observasi, studi dokumentasi dan wawancara.Hasil Penelitian ini menemukan bahwa peran manajemen sumber daya manusia dalam mengoptimalkan kinerja santri di pondok pesantren pagelaran II sumedang yang diawali dengan pengolaan dalam bentuk fungsi perencanaan dan operasional yang baru.Terutama pengrekrutan jajaran assatidz yang berdedikasi dan berpendidikan tinggi masuk ke pondok pesantren pagelaran II. Sehingga keberlangsungan pesantren akan berinovasi dan pengendalian selalu sesuai dengan perkembangan zaman. Sehingga dapat disimpulkan bahwa manajemen sumber daya manusia di pondok pesantren pagelaran II sumedang telah dijalankan dengan baik dan menunjukan keberhasilan dalam upaya menyiapkan insan kamil. ABSTRAK It aims to know how to implementation of human resources management hut pesantren by fire ii, and find out How did santri's performance result in the pesantren pagelaran 2 Sumedang. The method used in this study is a descriptive method, data collection is done using observation techniques, a documentary study and debriefing. This study found that human resource management's role in optimizing santri's performance in pondok pesantren pagelaran 2 Sumedang. That begin with processing in the form of new planning and operational functions. Particularly recruits for the dedicated, highly educated assatidz went into the pagelaran 2 Sumedang. So martial arts have continued to innovate and control always conforms to the development of The Times. So it is inadmissible that the human resources management at pesantren pagelaran 2 sumedang has been well run and show that is successful in preparing for the perfect human being.

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