PENGARUH AUDIT MANAJEMEN SUMBER DAYA MANUSIA TERHADAP KINERJA KARYAWAN DI RUMAH SAKIT UMUM DAERAH KOTA BEKASI

This study aims to analyze the effect of Human Resources Management Audit on Employee Performance in General Hospital Bekasi.This study is a causal-comparative research. This study population is the entire General Hospital Bekasi employees totaling 158 respondents. The selection of the sample using Cluster Random Sampling method. The number of samples was 80 respondents, derived from four divisions: medical division (8 respondents), paramedic (32 respondents), medical support (10 respondents), and general (30 respondents). The data used are primary data in the form of a questionnaire. Prior to the study, first conducted trials-test with the instrument validity-test and reliability-test involving 20 employees of a General Hospital Bekasi were not involved back at the time of the study. Analysis prerequisite- test including normality-test, linearity-test, multicolinearity-test, and heteroscedasticity-test. The hypothesis-test in this study using simple-regression analysis.The results of this study indicate the Human Resources Management Audit have a significant and positive influence on Employee Performance in General Hospital Bekasi indicated by r2 value of 0.518, the significant value smaller than level of significant (0.000 0.050) and the regression line equation is Y = 0.813 + 0.766X.

D, Determinan Peran Ukuran Perusahaan pada Determinan Voluntary Auditor Switching

ABSTRACT This study aims to find the effect of Financial Distress, Management Change, KAP Size, Audit Opinion on Voluntary Auditor Switching, moderated by Company Size. The objects in this study are companies included in the manufacturing sector, which were listed on the Indonesia stock exchange during 2014-2018, with 95 companies. The sampling method used in this study was purposive sampling. The collected data were analyzed using descriptive analysis and statistical analysis techniques using the WarpPLS 5.0 program. The results showed that Financial Distress, Change of Management, Audit Opinion did not affect Voluntary Auditor Switching. At the same time, KAP Size, Company Size had a significant adverse effect on voluntary auditor switching. Company size was found to moderate the financial distress of Voluntary Auditor Switching and Management Change, homologize moderation, KAP size is the predictor moderation of Voluntary Auditor Switching. It is recommended for further research to increase the number of research samples, range of research times, and indicators of each variable. ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh Financial Distress, Pergantian Manajemen, Ukuran KAP, Opini Audit Terhadap Voluntary Auditor Switching dengan Moderasi Ukuran Perusahaan. Objek pada penelitian ini adalah perusahaan yang masuk dalam sektor manufaktur yang terdaftar pada bursa efek Indonesia selama tahun 2014-2018, dengan jumlah 95 perusahaan. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling. Data yang terkumpul dianalisis dengan tehnik analisis deskriptif dan analisis statistik, dengan menggunakan program WarpPLS 5.0. hasil penelitian menunjukkan bahwa Financial Distress, Pergantian manajemen, opini audit tidak berpengaruh terhadap Voluntary Auditor Switching, sedangkan Ukuran KAP, Ukuran perusahaan berpengaruh negative signifikan terhadap voluntary auditor switching. Ukuran Perusahaan ditemukan sebagai mampu memoderasi financial distress Voluntary Auditor Switching dan Pergantian Manajemen, homologise moderation, Ukuran KAP predictor moderation terhadap Voluntary Auditor Switching. Disarankan untuk penelitian selanjutnya meningkatkan jumlah sampel penelitian, rentan waktu penelitian, dan indikator masing-masing variabel.

A Performance Management System for Long-Term Germplasm Conservation in CGIAR Genebanks: Aiming for Quality, Efficiency and Improvement

UN Sustainable Development Goal 2 Target 2.5 focuses on the conservation of genetic diversity in soundly managed genebanks. In examining the term “soundly managed”, it becomes quickly evident that there is much more to long-term conservation than placing samples of seeds or other germplasm in long-term conservation conditions. There are several important factors that determine whether germplasm samples will remain viable in storage for long periods of time. To manage these factors efficiently and effectively, genebanks require sound data and quality management systems. The CGIAR Genebank Platform, coordinated by the Crop Trust, put in place a number of mechanisms that enabled effective online reporting, performance management, quality management, audit and external review and validation. These mechanisms do not conform to the usual monitoring systems put in place for research programs and have only been possible thanks to the flexibility of CGIAR in recognising that the genebanks were exceptional. As a result, in the past 10 years, CGIAR genebanks have significantly improved their performance and the conservation status of collections.

PENGARUH KEPEMILIKAN INTITUSIONAL DAN KUALITAS AUDIT TERHADAP EARNINGS MANAGEMENT DENGAN FINANCIAL DISTRESS SEBAGAI VARIABEL MODERASI

This research aims to determine the effect of institutional ownership and audit quality on earnings management with financial distress as a moderating variable. The research sample was selected using a purposive technique and taken were the annual financial reports of manufacturing companies that were registered consistently during the last four years, namely 2016-2019 with a sample size of 14. The results of this study indicate that institutional ownership has a negative and significant effect on earning management, audit quality has a negative effect on earnings management, financial distress can moderate the relationship between institutional ownership and earnings management, financial distress can moderate the relationship between audit quality and earnings management

INFLUENCE OF PROCUREMENT AUDITING ON PERFORMANCE OF PARASTATALS IN KENYA

Purpose: The purpose of the study was to determine the influence of procurement auditing on the performance of parastatals in Kenya with an aim of making recommendations to other institutions. Methodology: The study employed a descriptive research design, targeting heads of procurement in parastatals. As a rule of thumb when the population is below 200, a study does a census. The researcher preferred this method because it allowed an in-depth study of the subject. Data was collected using self-administered questionnaires. Pilot study was carried out to establish the validity and reliability of the research instruments. The instruments were designed appropriately according to the study objectives. The data collected was analyzed by use of descriptive and inferential statistics. The study used multiple regression and correlation analysis to show the relationship between the dependent variable and the independent variables. The data generated was keyed in and analyzed by use of Statistical Package of Social Sciences (SPSS) version 24 to generate information which was presented using charts, frequencies and percentages. Results and conclusion: R square value of 0.768 means that 76.8% of the corresponding variation in performance of parastatals in Kenya can be explained or predicted by (planning audit, awareness audit, evaluation audit and contract management audit) which indicated that the model fitted the study data. The results of regression analysis revealed that there was a significant positive relationship between dependent variable and independent variable at (β = 0.761), p=0.000 <0.05)..The findings of the study indicated that planning audit, awareness audit, evaluation of received tenders auditing, contract management audit have a positive relationship with performance of parastatals in Kenya Policy recommendation: The study recommendes that public institutions should embrace public procurement audit so as to improve performance and further researches should to be carried out in other public institutions to find out if the same results can be obtained..

Incidencia de las enmiendas constitucionales en la auditaría a la gestión de las organizaciones públicas ecuatorianas

The management audit in the public sector examines the entities’ activities through processes that assess the efficient use of its resources, reporting the results with recommendations for decision-making. The Constitution of 2008, Articles 211 and 212, defined that this action belongs to the comptroller's office. However, the Constitution was amended in 2015 by the Ecuadorian Assembly, to eliminate this action to avoid duplication of work between organizations. This study focuses on this problematic to determine its incidents, even though in 2018, the Constitutional Court declared its unconstitutionality, with judgment No. 18, published in 2019. The methods utilized in this study consist of the organization of materials, and their classification by sources and required documents, considering their relevance, completeness, and timeliness. Then the inductive-deductive, historical-logical, and analytical-synthetic methods were carried out to understand the causes and incidences compared to previous studies findings. The opposing legal impact on the control functions, because of the amendments, is the result of the work leaving 247 examinations in that period. The result was a discussion that demanded greater control from the management due to the general level of cooperation in the country.

Research on Digital Skills that Accountants Should Possess in the Intelligent Era

The intelligent era is also known as the fourth industrial revolution. One of the features of the intelligent era is that people use digital technologies such as artificial intelligence, block chain, 5G, cloud computing and mobile animal networking to carry out production, operation and management activities. At present, digital technology is an important factor in promoting social and economic development around the world. Representative digital technology gradually empowers the fields of financial accounting, management accounting, corporate financial management, audit and corporate governance. In this paper, we study and discuss the digital technology that a qualified accountant should possess in the intelligent era, which also provides a directional guidance for the training of intelligent accounting talents in the future.

The concept of development of strategic assets of fund-intensive companies

The monograph is devoted to the study of conceptual approaches to the development of information and analytical support for the development of strategic assets in fund-intensive companies. It covers three key areas: the stakeholder approach in accordance with the concept of sustainable business development; modeling the trend of strategic asset management; audit of the effectiveness of the KPI strategy of public fund-intensive companies using the SPACE-analysis methodology. The results of the study are aimed at developing the corporate strategic asset management system, as well as improving the tools for assessing strategic risks in the internal audit departments of public companies. The methodological tools are supplemented with empirical materials obtained during the testing of the scientific hypothesis and a comprehensive methodology for analytical justification and modeling of the strategy for managing the development of fixed assets in fund-intensive companies in the oil and gas and ICT sectors, as well as during the implementation of research works. It will be useful for researchers, researchers, teachers, applicants for scientific degrees, and can also be used in the system of additional professional education, professional development, for self-development of management personnel of financial and economic services in business and government structures.

Pengaruh Audit Manajemen Sumber Daya Manusia terhadap Kinerja Karyawan di Rumah Sakit Umum Daerah Kota Bekasi

This study aims to analyze the effect of Human Resources Management Audit on Employee Performance in General Hospital Bekasi. This study is a causal-comparative research. This study population is the entire General Hospital Bekasi employees totaling 158 respondents. The selection of the sample using Cluster Random Sampling method. The number of samples was 80 respondents, derived from four divisions: medical division (8 respondents), paramedic (32 respondents), medical support (10 respondents), and general (30 respondents). The data used are primary data in the form of a questionnaire. Prior to the study, first conducted trials-test with the instrument validity-test and reliability-test involving 20 employees of a General Hospital Bekasi were not involved back at the time of the study. Analysis prerequisite- test including normality-test, linearity-test, multicolinearity-test, and heteroscedasticity-test. The hypothesis-test in this study using simple-regression analysis. The results of this study indicate the Human Resources Management Audit have a significant and positive influence on Employee Performance in General Hospital Bekasi indicated by r2 value of 0.518, the significant value smaller than level of significant (0.000 < 0.050) and the regression line equation is Y = 0.813 + 0.766X. Keywords : Management Audit, Human Resources, Employee Performance.