Analisis Lingkungan Pengendalian dalam Pelaksanaan SPIP di Inspektorat Kabulaten Nagekeo

ABSTRACTThe control environment is a crucial object in the whole control activities carried out, thus without an effective control environment, internal control will not work effectively. The Inspectorate of Nagekeo Regency as an institution that assists the Regent in supervising the implementation of regional Government by conducting inspections, studies, evaluations, and other supervisory activities at other government institutions within the Scope of Government of Nagekeo Regency, have to have an adequate control environment in support of effective internal control activities. The used object of research in this study is the control environment built by the Regency Inspectorate Employees who taken by purposive sampling technique. This measure is used as a comparison in the control environment assessment category. This study uses a quantitative-descriptive technique with a field research approach at the Inspectorate of Nagekeo Regency. The variables of this study are the control environment sub-elements with eight variables which include the enforcement of integrity and ethical values, commitment to competence; Conducive leadership; Establishment of organizational structure as needed; Appropriate delegation of authority and responsibility; Formulation and implementation of sound human resource development policies; The realization of the role of an effective government internal control apparatus; and good working relationship with relevant Government Agencies. In general, the eight variables of the Nagekeo Inspectorate get a score of 2.25 with quite-adequate predicate. However, two of them that still get the inadequate predicate, including the Enforcement of Integrity and Ethics; Formulation and implementation of human resource development policies, need to get attention.

Administrative internal control system and performance effect

The study focused on effect of admin internal control on performance in telecommunications industry in South South and South East Nigeria. The study employed a descriptive survey research design. Instrument adopted for the study is a structured questionnaire based on simple random sampling method. In addition, interview was also employed to serve as a compliment for the questionnaire. Reliability of the research instrument was tested using the Cronbach Alpha method which revealed that the instrument is reliable. The result of Durbin Watson revealed that the data is free from autocorrelation. Data analysis was done using both descriptive and inferential analysis technique. Descriptive statistics was used to give insight on the respondents profile while inferential statistics was used in the conducting of hypotheses. The five research questions for the study were analyzed using multiple regression model. The study shows that the five null hypotheses were rejected while the five alternative hypotheses were accepted (organization’s internal control environment (p=0.000<0.05, ?=0.890); risk assessment (p=0.000<0.05, ?=0.242); control activities (p=0.001<0.05, ?=0.092); information and communication (p=0.000<0.05, ?=0.115); monitoring (p=0.000<0.05, ?=0.307)). The study concluded that organization’s internal control environment, risk assessment, control activities, information and communication, and monitoring aid and has a positive influence on organizational performance.

Kepatuhan Pengendalian Intern dan Perilaku Etis Karyawan di PT. Intan Bali Cargo International

PT. Intan Bali Cargo International is a company engaged in the international freight forwarding industry. This study aims to analyze the influence of the control environment, risk assessment, control activities, information & communication and monitoring to ethical behavior of employees at PT. Intan Bali Cargo International. The sample was determined using the purposive sampling method so that 47 respondents were selected as the sample. Multiple linear regression analysis technique was used to analyze the data. The results of the analysis show that the control environment, risk assessment, control activities, information and communication, and monitoring have a positive and significant effect on the ethical behavior of employees at PT. Intan Bali Cargo International. These results indicate that the higher the level of internal control compliance, the ethical behavior of employees in the company will also increase. Keywords : Control Environment; Risk Assessment; Control Activities; Information and Communication; Monitoring.

Time dynamics of stress legacy in clonal transgenerational effects: a case study on Trifolium repens

Stress can be remembered by plants in a form of stress legacy that can alter future phenotypes of previously stressed plants and even phenotypes of their offspring. DNA methylation belongs among the mechanisms mediating the stress legacy. It is however not known for how long the stress legacy is carried by plants. If the legacy is long lasting, it can become maladaptive in situations when parental-offspring environments do not match. We investigated for how long after the last exposure of a parental plant to drought can the phenotype of its clonal offspring be altered. We grew parental plants of three genotypes of Trifolium repens for five months either in control conditions or in control conditions that were interrupted with intense drought periods applied for two months in four different time-slots. We also treated half of the parental plants with a demethylating agent (5-azaC) to test for the potential role of DNA methylation in the stress legacy. Then, we transplanted parental cuttings (ramets) individually to control environment and allowed them to produce offspring ramets for two months. The drought stress experienced by parents affected phenotypes of offspring ramets. The stress legacy resulted in enhanced number of offspring ramets originating from parents that experienced drought stress even 8 weeks before their transplantation to the control environment. 5-azaC altered transgenerational effects on offspring ramets. We confirmed that drought stress can trigger transgenerational effect in T. repens that is very likely mediated by DNA methylation. Most importantly, the stress legacy in parental plants persisted for at least 8 weeks suggesting that the stress legacy can persist in a clonal plant Trifolium repens for relatively long period. We suggest that the stress legacy should be considered in future ecological studies on clonal plants.

PHIL Infrastructure in CoSES Microgrid Lab

This paper describes the Power hardware-in-the-loop (PHIL) architecture and capacities of the CoSES laboratory at TU Munich. The lab brings together renewable resources, flexible grid topologies, fully controllable prosumer emulators, a real-time control environment, and an API access for external connection to the lab. The electrical and control design of the lab allows for sophisticated PHIL experiments with an user-friendly implementation. Two experiments are included, to validate the PHIL performance and demonstrate the use of PHIL infrastructure to investigate an OPF algorithm.

PHIL Infrastructure in CoSES Microgrid Lab

This paper describes the Power hardware-in-the-loop (PHIL) architecture and capacities of the CoSES laboratory at TU Munich. The lab brings together renewable resources, flexible grid topologies, fully controllable prosumer emulators, a real-time control environment, and an API access for external connection to the lab. The electrical and control design of the lab allows for sophisticated PHIL experiments with an user-friendly implementation. Two experiments are included, to validate the PHIL performance and demonstrate the use of PHIL infrastructure to investigate an OPF algorithm.

Lean Six Sigma in Finance and Accounting Services for Enhancing Business Performance

The evolution of Lean Six Sigma includes both the speed of Lean and the robustness of Six Sigma. Lean Six Sigma leads to greater efficiency and better quality in the finance and accounting process. Lean Six Sigma helps in solving various issues faced by finance and accounting processes. Applying the principles and discipline of Lean Six Sigma in finance and accounting provides the tools and discipline to strengthen the internal control environment while at the same time ensuring that the information flows are efficient. Lean Six Sigma is the predominant process management methodology for finance and accounting services as it is rapidly transforming how finance and accounting functions are managed. Research provides a set of guidelines in the form of the smooth deployment of Lean Six Sigma in finance and accounting services and develops various frameworks for emphasizing its operational, tactical, and strategic benefits. Research also provides various illustrations of successful Lean Six Sigma deployment in finance and accounting.

Internal Control Perspective Based on Islamic Worldview

The purpose of the study is to explore and explain the perspective of internal control in the Islamic worldview. This research uses a descriptive qualitative method with Al-Quran and Al-Hadith and related references as research sources. Although the internal control framework model used is based on the COSO framework created in 1985, it has been implemented by Muslim leaders since the era of the Prophet Muhammad until the Abbasid era. The five elements of internal control established by the COSO framework include the control environment, risk assessment, control activities, information and communication, and monitoring. Indicators of control environment elements, researchers recommend adding spirituality and religiosity. The basic element of internal control is the control environment. If the control environment is functioning properly, it will minimize risk, control activities will be carried out simply, information and communication will run smoothly and internal control monitoring can be carried out regularly.

PENGENDALIAN INTERNAL DAN KUALITAS PELAYANAN TERHADAP KEPUASAN PASIEN SERTA FEEDBACKNYA KEPADA RUMAH SAKIT BHAYANGKARA KEDIRI

Pengaruh pengendalian internal terdiri dari variable lingkungan pengendalian (control environment), penilaian resiko (risk control), prosedur pengendalian, informasi dan komunikasi dan pemantauan (monitoring) sangat penting. Penelitian ini menggunakan sampel sebanyak 179 pasien yang menjalani pembedahan di kamar operasi Rumah Sakit Bhayangkara Kediri. Sedangkan pengambilan sampel menggunakan metode purposive sampling. Analisis data menggunakan path analisis. Hasil penelitian ini dengan menggunakan path analisis, menunjukkan bahwa adanya pengaruh antara peengendalain internal (X1) terhadap kepuasan pasien (Y1) sebesar 0,471, pengaruh kualitas pelayanan(X2) terhadap kepuasan pasien (Y1) sebesar 0,248, pengaruh kepuasan pasien (X1) terhadap feedback (Y2) sebesar 0,650, pengaruh pengendalian internal (X1) melalui kepuasan pasien (Y1) terhadap feedback (Y2) sebesar 0,306, pengaruh kualitas pelayanan (X2) melalui kepuasan pasien (Y1) terhadap feedback (Y2) sebesar 0,161. Hasil penelitian ini juga menunjukkan adanya pengaruh simultan antara variable pengendalian internal dan kualitas pelayanan terhadap kepuasan pasien dan feedback