scholarly journals E-Government Integrated E-Audit System : Design And Analysis in The Internal Audit Unit of The Indonesian Government (APIP)

2021 ◽  
Vol 5 (1) ◽  
pp. 37-52
Author(s):  
Deni Hidayat
Keyword(s):  
Business Processes ◽  
Internal Audit ◽  
Digital Data ◽  
System Model ◽  
Flow Diagram ◽  
Digital Form ◽  
Study Approach ◽  
Audit System ◽  
The Government ◽  
Entity Relationship Diagram

The Government Internal Supervisory Agency (APIP) is a work unit that has the task of carrying out internal supervision in the government environment. The development of the Electronic Based Government System (SPBE) has changed the business processes that occur in government governance from manual to digital form. The implementation of SPBE in government activities has resulted in a lot of data or documents in digital form, but on the other hand the process of implementing audit activities carried out by APIP is currently still being carried out manually, has not made much use of digital data or documents, and has not been supported by the use of an integrated audit management information system. This study aims to design an integrated electronic-based audit system model (e-Audit) with SPBE in the APIP environment. The research method used is qualitative with a case study approach in one of the Inspectorates of Non-Ministry Government Institutions, the result of this research is an integrated e-audit system model which is described in a System Context Diagram, Data Flow Diagram (DFD) and Entity Relationship Diagram (ERD).

scholarly journals EVALUATION OF E-GOVERNMENT INFORMATION SECURITY USING THE DEFENSE IN DEPTH MODEL

2020 ◽  
Vol 3 (1) ◽  
pp. 14-19
Author(s):  
Fanny Novianto
Keyword(s):  
Information Security ◽  
Public Services ◽  
Business Processes ◽  
Descriptive Analysis ◽  
Study Approach ◽  
Physical Defense ◽  
Strategic Value ◽  
Information And Communication ◽  
Defense In Depth ◽  
The Government

The rapid progress of Information and Communication Technology (ICT) makes it easier for people to communicate and get information. Information of strategic value needs to be safeguarded and stakeholders must be aware of all potential vulnerabilities in information and communication system transactions. There are several aspects that must be met in building information security in e-government. The first aspect that must be met is confidentially and privacy. The Ministry of Law and Human Rights of the Republic of Indonesia is currently implementing e-government in internal business processes and public services. One of them is the use of the Correctional Database System (SDP). Data and information in SDP are confidential because one of them contains data and information on criminal offenders in Indonesia. With the use of information technology and the more information presented by the government as part of public services the greater the vulnerability to the security and confidentiality of the information system itself. The research method used is a qualitative method with a case study approach with the application of the defense in depth model to analyze information security involving several layers of security to keep information safe. Descriptive analysis results explain that the design and development of SDPs pay attention to the basic principles of information security, namely confidentiality, integrity and availability of data. But there are vulnerabilities in information security loopholes that are very likely to occur at the layer of host defense, network defense, and physical defense.

Audit of the implementation of national goals

2020 ◽  
Vol 22 (1) ◽  
pp. 79-81
Author(s):  
TATYANA V. BLINOVA ◽  
Keyword(s):  
Sustainable Development ◽  
Public Administration ◽  
Russian Federation ◽  
Internal Audit ◽  
The Sustainable Development ◽  
Audit System ◽  
Financial Audit ◽  
Development Goals ◽  
The Russian Federation ◽  
The Government

The article discusses the issues of control over the expenditure of funds in the implementation of national goals. The author refers to the documents that regulate this area of activity, connects their main provisions with public administration, shows how the Accounts Chamber of the Russian Federation participates in the audit of budget expenditures and thereby contributes to the sustainable development of the country, the formation of effective public administration systems. In 2019, the Accounts Chamber of the Russian Federation analyzed the progress of 8 of 13 national projects and identified significant risks that affect the achievement of the planned results. The audit results indicate systemic management weaknesses. Based on the analysis, the Accounts Chamber of the Russian Federation offered the Government of the Russian Federation to transform the internal financial audit of chief administrators of budget funds into an internal audit of the activities of state bodies. Regarding the main goal-setting of the internal audit, it is proposed to determine the tasks of analyzing the achievement of goals and assessing the effectiveness and efficiency of the use of budget funds. The Accounts Chamber of the Russian Federation has proposed to the Government of the Russian Federation to transform the internal financial audit of chief administrators of budget funds into an internal audit of the activities of state bodies. The author emphasizes that only an effective multi-level audit system will not only raise the implementation of national projects to the proper level, but also make a significant contribution to the achievement of the country's sustainable development goals. Combining the efforts of all interested parties will allow us to adequately meet the challenges of the time and ensure high-quality achievement of national goals set by the President of the Russian Federation.

scholarly journals Analisis Kendala Penyelesaian Tindak Lanjut Hasil Pemeriksaan BPK Pada Pemerintah Provinsi Gorontalo

2017 ◽  
Vol 8 (1) ◽  
Author(s):  
RAHMI RAMADHAN PONGOLIU ◽  
DAVID SAERANG ◽  
HENDRIK MANOSSOH
Keyword(s):  
Internal Control ◽  
Financial Management ◽  
Internal Audit ◽  
Provincial Government ◽  
Regional Government ◽  
Audit Process ◽  
Study Approach ◽  
The Government ◽  
The Right

Abstrack. Follow-up audit results is one indicator to determine the successful of an audit process. Law Number 15 of 2004 stipulates that follow-up activities on the recommendation of the audit BPK on Local Government Financial Statement (LKPD) are the responsibility that must be implemented by the entity. Recommendations are improvement on the things that need to be supervised and monitored in order to audit not only limited to giving opinions but more into the financial management improvements that the accountability is aspired to be realized better. Low completion of follow-up on the results of BPK could be an indication that the regional government has not fully committed to implementing the recommendations follow-up given by the examiner. This study is aimed to analyze the obstacles faced by SKPD of Gorontalo Province and the efforts that have been did by the Provincial Government of Gorontalo in order to accelerate the completion of the follow-up audit results of BPK. This study used a qualitative method with case study approach and the Government of Gorontalo Province as the research object with 4 (four) SKPD which is considered to represent the entity of Gorontalo Provincial Government with regard to several factors, namely the completion status of follow-up; the magnitude of the amount managed; the complexity of the activities; public service functions; and the internal audit function. Data was obtained by in-depth interviews, observation and documentation study in 4 (four) SKPD. The key informants were purposively determined to get the right information and accurate based on the following criteria: authoritativeness to the implementation of the follow-up, in charge of finding materials, preparing materials follow-up report, to master the problems of programs and activities, findings related parties, and the internal audit. Results showed that the constraints faced SKPD in following up the audit report of BPK, namely: lack of organizational commitment; weak internal control systems; findings related parties have died/retired/address unknown; rotation of employees; and disagreements over the results of the examination.Keywords: audit findings, financial statements, constraints and efforts of the provincial government, and follow-upAbstrak. Tindak lanjut hasil pemeriksaan merupakan salah satu indikator keberhasilan suatu pemeriksaan. Undang-Undang Nomor 15 Tahun 2004 mengamanatkan bahwa kegiatan tindak lanjut atas rekomendasi hasil pemeriksaan BPK atas Laporan Keuangan Pemerintah Daerah (LKPD) merupakan tanggungjawab yang harus dilaksanakan oleh entitas. Rekomendasi merupakan perbaikan terhadap hal yang perlu diawasi dan dimonitoring agar audit yang dilakukan tidak hanya sebatas pemberian opini tetapi lebih kedalam perbaikan pengelolaan keuangan agar akuntabilitas yang dicita-citakan dapat terwujud dengan lebih baik.Rendahnya penyelesaian tindak lanjut rekomendasi hasil pemeriksaan BPK dapat menjadi indikasi bahwa Pemerintah Daerah belum sepenuhnya berkomitmen dalam melaksanakan rekomendasi tindak lanjut yang diberikan oleh pemeriksa.Penelitian ini bertujuan untuk menganalisis kendala-kendala apa saja yang dihadapi oleh SKPD Provinsi Gorontalo serta upaya-upaya yang telah dilakukakan oleh Pemerintah Provinsi Gorontalo dalam rangka percepatan penyelesaian tindak lanjut hasil pemeriksaan BPK. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus dan Pemerintah Provinsi Gorontalosebagai objek penelitian yaitu 4 (empat) SKPD yang dianggap mewakili entitas Pemerintah Provinsi Gorontalo dengan memperhatikan beberapa faktor yaitu status penyelesaian tindak lanjut; besarnya jumlah anggaran yang dikelola; kompleksitas kegiatan; fungsi layanan publik; dan fungsi pengawas internal. Data diperoleh melalui teknik wawancara mendalam, pengamatan, dan studi dokumentasi pada 4 (empat) SKPD. Informan kunci ditentukan secara purposif untuk mendapatkan hasil informasi yang tepat dan akurat berdasarkan kriteria antara lain :mempunyai kewenangan terhadap pelaksanaan tindak lanjut, membidangi materi temuan, menyusun bahan laporan tindak lanjut, menguasai permasalahan program dan kegiatan, pihak terkait temuan, dan pengawas internal. Hasil penelitian menunjukkan adanya kendala-kendala yang dihadapi SKPD dalam menindaklanjuti hasil pemeriksaan BPK yaitu : (1) kurangnya komitmen organisasional; (2) lemahnya sistem pengendalian intern; (3) pihak terkait temuan telah meninggal/pensiun/alamat tidak diketahui; (4) rotasi pegawai; dan (5) adanya ketidaksepakatan atas hasil pemeriksaan.Kata Kunci : hasil pemeriksaan, laporan keuangan,kendala dan upaya pemerintah provinsi, dan tindak lanjut

scholarly journals The role of internal audit in reducing the risks of the electronic accounting information system: دور المراجعة الداخلية في تخفيض مخاطر نظام المعلومات المحاسبية الالكترونية

2017 ◽  
Vol 1 (1) ◽  
Author(s):  
Abdulmutallab Othman Mahmoud
Keyword(s):  
Data Processing ◽  
Field Study ◽  
Accounting Information ◽  
Internal Audit ◽  
Study Data ◽  
Government Agencies ◽  
Internal Auditor ◽  
Internal Auditors ◽  
Study Approach ◽  
The Government

This research aimed to clarify the effect of the utilization of electronic accounting information systems on the function of internal audit in government agencies.  To put the research objective into effect, the research used the analytical descriptive approach and the field study approach. The research community, on the other hand, comprised of overall internal auditors of the government agencies in Sudan. In order to collect and analyze the field study data, the research used a questionnaire form, which distributed to a random sample, the amount of which is 100 internal auditors’ individuals of whom 99 individuals are the respondents, with a percentage amounts to 99%. The research used the Statistical Package for the Social Sciences program (SPSS) to perform the appropriate statistical treatments. The research has reached a number of research findings including the following: The level of internal auditors’ qualification at the public administration of internal audit of the government agencies, does not proportionate with the environment of electronically data processing. The more the internal auditor acquires knowledge and cognizance of the electronic data processing, the less risk of accounting procedures to take effect.

Prinsip Kearifan Lokal dalam Pengembangan Strategi Kehumasan pada Pemerintah Daerah Kabupaten Bandung

2020 ◽  
Vol 4 (2) ◽  
pp. 229-248
Author(s):  
Betty Tresnawaty
Keyword(s):  
Public Relations ◽  
Local Knowledge ◽  
Case Study Approach ◽  
West Java ◽  
Study Approach ◽  
Positive Image ◽  
The Government ◽  
The Impact ◽  
Public Relations Strategy

Public Relations of the Bandung Regency Government realizes that its area has a lot of potential for various local wisdom and has a heterogeneous society. This study aims to explore and analyze the values of local knowledge in developing public relations strategies in the government of Bandung Regency, West Java province. This study uses a constructivist interpretive (subjective) paradigm through a case study approach. The results showed that the Bandung Regency Government runs its government based on local wisdom. Bandung Regency Public Relations utilizes local insight and the region's potential to develop a public relations strategy to build and maintain a positive image of Bandung Regency. The impact of this research is expected to become a source of new scientific references in the development of public relations strategies in every region of Indonesia, which is very rich with various philosophies.Humas Pemerintah Kabupaten Bandung menyadari wilayahnya memiliki banyak potensi kearifan lokal yang beragam, serta memiliki masyarakatnya yang heterogen. Penelitian ini bertujuan menggali dan menganalisis nilai-nilai kearifan lokal dalam pengembangan strategi kehumasan di pemerintahan Kabupaten Bandung provinsi Jawa Barat.  Penelitian ini menggunakan paradigma interpretif (subjektif) konstruktivis melalui pendekatan studi kasus. Hasil penelitian menunjukkan bahwa Pemerintah Kabupaten (Pemkab) Bandung menjalankan pemerintahannya berlandaskan pada kearifal lokal. Humas Pemkab Bandung memanfaatkan kearifan lokal dan potensi wilayahnya untuk mengembangkan strategi humas dalam membangun dan mempertahankan citra positif Kabupaten Bandung.Dampak penelitian ini diharapkan menjadi sumber rujukan ilmiah baru dalam pengembangan strategi kehumasan di setiap daerah Indonesia yang sangat kaya dengan beragam filosofi. 

Setting-up an audit system to implement the municipal component of national projects in Russia: The experience of control and accounts bodies

2020 ◽  
Vol 18 (12) ◽  
pp. 2224-2255
Author(s):  
A.I. Mordvintsev ◽  
N.E. Buletova ◽  
R.S. Dubov
Keyword(s):  
Comparative Analysis ◽  
Implementation Process ◽  
System Model ◽  
Audit System ◽  
Municipal Level

Subject. This article discusses the peculiarities of organizing and conducting audit by municipal control and accounts bodies and issues of cooperation between regional and municipal executors of national projects. Objectives. The article aims to identify the main characteristics of audit of the municipal component of national projects. Methods. For the study, we used the methods of comparative analysis, generalization, synthesis, classification, and grouping. Results. The article compares the terms of Control, Audit, and Monitoring, and presents an audit system model to implement the municipal component of national projects, describing individual steps and features of the implementation process. Conclusions. The problems identified in the implementation of the municipal component of national projects are related to the lack of strict centralization of this process and the usage of different mechanisms for the implementation of national projects at the municipal level.

The Local Government of Kulon Progo Regency Innovation in Subduing Capitalism through Community Empowerment

2020 ◽  
Vol 4 (2) ◽  
pp. 229
Author(s):  
Muhammad Eko Atmojo ◽  
Helen Dian Fridayani
Keyword(s):  
Qualitative Method ◽  
Positive Impact ◽  
Community Empowerment ◽  
Case Study Approach ◽  
Study Approach ◽  
The Past ◽  
The People ◽  
District Government ◽  
The Government

Kulon Progo Regency is one of the districts that has many innovations, one of which is community empowerment in collaboration with a modern shop abbreviated as the shop name owned by the people (tomira). This research was motivated by the achievements of the Kulon Progo district government in carrying out development and innovation in the development of the Kulon Progo region by fully involving the Kulon Progo district community through community empowerment. This initiative was taken by the government of Kulon Progo Regency to improve community empowerment and protect the people of Kulon Progo Regency from various economic threats. Considering that in the past few years many modern shops have mushroomed in each district/city, so this is what makes Kulon Progo Regency move quickly to empower the community by collaborating between MSMEs or cooperative with modern shops. This study uses a qualitative method which case study approach. With the empowerment that has been done, the original products of Kulon Progo Regency or local products can be traded in modern stores so that local products in Kulon Progo Regency can compete with national products in these modern stores. The existence of such cooperation will indirectly improve the image of Kulon Progo Regency and lift the original products of Kulon Progo Regency. The lifting of the original products of Kulon Progo Regency will have a positive impact on the community, where indirectly the economy of the community will increase so that there will be prosperity for the community. Kabupaten Kulon Progo adalah salah satu kabupaten yang memiliki banyak inovasi, salah satunya adalah pemberdayaan masyarakat bekerja sama dengan toko modern disingkat nama toko yang dimiliki oleh masyarakat (tomira). Penelitian ini dilatarbelakangi oleh pencapaian pemerintah kabupaten Kulon Progo dalam melakukan pengembangan dan inovasi dalam pengembangan wilayah Kulon Progo dengan melibatkan sepenuhnya masyarakat kabupaten Kulon Progo melalui pemberdayaan masyarakat. Inisiatif ini diambil oleh pemerintah Kabupaten Kulon Progo untuk meningkatkan pemberdayaan masyarakat dan melindungi masyarakat Kabupaten Kulon Progo dari berbagai ancaman ekonomi. Menimbang bahwa dalam beberapa tahun terakhir banyak toko-toko modern telah menjamur di setiap kabupaten/kota, jadi inilah yang membuat Kabupaten Kulon Progo bergerak cepat untuk memberdayakan masyarakat dengan berkolaborasi antara UMKM atau bekerjasama dengan toko-toko modern. Penelitian ini menggunakan metode penelitian kualitatif dengan pendekatan studi kasus, dengan metode yang digunakan adalah dokumentasi. Dengan pemberdayaan yang telah dilakukan, produk asli Kabupaten Kulon Progo atau produk lokal dapat diperdagangkan di toko modern sehingga produk lokal di Kabupaten Kulon Progo dapat bersaing dengan produk nasional di toko modern ini. Adanya kerjasama tersebut secara tidak langsung akan meningkatkan citra Kabupaten Kulon Progo dan mengangkat produk asli Kabupaten Kulon Progo. Pencabutan produk asli Kabupaten Kulon Progo akan berdampak positif bagi masyarakat, di mana secara tidak langsung perekonomian masyarakat akan meningkat sehingga akan ada kesejahteraan bagi masyarakat.

The Modular Forensic Handwriting Method - 2016 Version

2016 ◽  
Vol 26 ◽  
pp. 7-83 ◽  
Author(s):  
Bryan J. Found ◽  
Carolyne Bird
Keyword(s):  
Cognitive Processes ◽  
Practical Method ◽  
Flow Diagram ◽  
Advisory Group ◽  
Legal Professionals ◽  
Decision Points ◽  
Technological Advances ◽  
Written Form ◽  
The Government ◽  
General Aspects

Overview:   This document provides a summary of a practical method that can be used to compare handwriting (whether text-based or signatures) in the forensic environment. It is intended to serve as an approach to forensic handwriting examination for practitioners actively involved in casework, or for those interested in investigating general aspects of the practice of forensic handwriting examination (for example researchers, academics and legal professionals). The method proposed does not cover in detail all aspects of the examination of handwriting. It does, however, form the framework of forensic handwriting methodology in the government environment in Australia and New Zealand as represented by the Document Examination Specialist Advisory Group (DocSAG). It is noted from the outset that handwriting is examined using complex human perceptual and cognitive processes that can be difficult to accurately and validly describe in written form since, for the most part, these processes are hidden. What is presented here is the agreed general approach that DocSAG practitioners use in the majority of the comparisons that they carry out. The method is based around a flow diagram which structures the comparison process and provides the reader with a guide as to the significant landmark stages commonly worked through in practical handwriting examinations. Where decision points occur within the course of the method flow diagram a series of modules have been developed which describe the nature of the decision under consideration and address relevant theoretical and practical issues. Each module is, as far as is practical, independent of other modules in the method. This assists in facilitating changes in the process over time that may result from theoretical, practical or technological advances in the field. Purchase Volume 26 - Special Issue - $40

APLIKASI AYATUL AHKAM BERBASIS WEB

2017 ◽  
Vol 3 (2) ◽  
pp. 94-100
Author(s):  
Muhammad Noor ◽  
Ayu Masykurinnisa
Keyword(s):  
Data Flow ◽  
Flow Diagram ◽  
Data Flow Diagram ◽  
Entity Relationship ◽  
Entity Relationship Diagram

Hukum Islam merupakan seperangkat norma atau peraturan yang bersumber dari Allah SWT dan Nabi Muhammad SAW untuk mengatur tingkah laku manusia di tengah-tengah masyarakat. Aktifitas yang kian padat menjadikan sebagian orang memiliki tingkat mobilitas yang tinggi. Terkadang hal yang tidak menjadi prioritas namun suatu keharusan bagi umat muslim terlalaikan, diantaranya yaitu mengenal dan menguasai hukum Islam dengan baik dan benar menjadi terabaikan bahkan terlupakan. Faktor penyebabnya adalah terbatasnya informasi, waktu maupun media untuk belajar, untuk itu dibutuhkan suatu aplikasi yang dapat memudahkan masyarakat khususnya umat muslim untuk mempelajari hukum Islam dengan lebih efektif dan efisien. Aplikasi Ayatul Ahkam Berbasis Web dirancang dengan menggunakan data flow diagram (DFD) dan penyimpanan data menggunakan database MySQL. Rancangan database menggunakan entity relationship diagram (ERD), conceptual diagram modelling (CDM), physical diagram modelling (PDM) dan menggunakan bahasa pemrograman hypertext preprocessor (PHP) serta menggunakan algoritma stemming Porter untuk pencarian. Metode dalam pembangunan menggunakan metode prototipe.   Kata Kunci : Ayatul Ahkam, Website   

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