Pengaruh Pengalaman Kerja, Independensi, Obyektifitas, Integritas, dan Kompetensi terhadap Kualitas Audit pada BPKP Kantor Perwakilan Wilayah Jawa Timur

This study aims to examine the effect of work experience, independence, objectivity, integrity, and competence on the quality of audits produced by public sector auditors at BPKP East Java Regional Representative Office. This study uses quantitative methods with research instruments using questionnaires. The population of this study are public sector auditors who become Civil Servants (PNS) at BPKP East Java Regional Representative Office. Determination of the sample with the criteria that the auditor has attended the Auditor Functional Position Education and Training (JFA). Analysis of research data using multiple linear regression. The results showed that the independence, integrity, competence of public sector auditors had no effect on audit quality. While the variables of Work Experience, Objectivity affect the quality of audits produced by public sector auditors at BPKP East Java Regional Representative Office.

Why Should The Role Of The Peace Implementation Council And OHR Continue In Bosnia And Herzegovina?

After the dissolution of the Socialist Federal Republic of Yugoslavia, Bosnia and Herzegovina (BiH) gained its independence with a referendum held in 1992. Bosniacs, Bosnian Croats, and Bosnian Serbs were the main sides of war in Bosnia and Herzegovina. The war caused more than 100,000 deaths and hundreds of thousands of injuries, War ended with the agreement reached and initialed on 21 November 1995... The General Framework Agreement for Peace (GFAP) in Bosnia and Herzegovina created a delicate balance between constituent peoples. Due to a unique state system involving complex procedures, it was envisaged to appoint a High Representative with the authority to resolve the civil matters of GFAP.. A Peace Implementation Council (PIC) and its Steering Board were also constituted., Turkey is a member in the PIC Steering Board.. PIC in its meting held in Bonn in 1997 welcomed the High Representative’s intention to use their final authority regarding interpretation of the Agreement on the Civilian Implementation of the GFAP to facilitate the resolution of difficulties by making binding decisions, as they judge necessary. These powers were called as "Bonn Powers".. The analysis defends the view that to preserve the sovereignty and territorial integrity of the BiH the PIC and the High Representative Office should continue with the Bonn Powers.. It suggests that Turkey, as a member of the PIC Steering Board, has the ability as well as the responsibility as a Balkan state with exceptional ties with BIH, to influence the shaping of the decisions to be taken regarding the continuation of OHR.. The analysis also proposes that Turkey, as it did in the past, should staunchly defend the sovereignty and territorial integrity of BiH and must strongly oppose the approaches that aim to dismember BiH.

On the history of the Sverdlovsk branch of the URSSR Art Fund of the 1940s: the birth of the organization and the beginning of its work

Изучение сохранившихся до наших дней архивных документов Свердловского отделения Оргкомитета Союза советских художников 1930–1940-х годов позволило реконструировать последовательность событий, связанных с возникновением и организацией работы местного представительства Художественного фонда СССР, чья деятельность до настоящего времени еще не находилась в поле зрения историков искусства. В статье рассматривается первое десятилетие существования этой организации в Свердловске, главной задачей которой, начиная с ее появления, являлась материальная и социальная поддержка творцов — художников и искусствоведов. The study of the archival documents of the Sverdlovsk branch of the Organizing Committee of the Union of Soviet Artists of the 1930s and 1940s that have survived to this day allowed us to reconstruct the sequence of events related to the emergence and organization of the work of the local representative office of the USSR Art Fund, whose activities have not yet been in the field of art historians. The article examines the first decade of the existence of this organization in Sverdlovsk, the main task of which, since its appearance, was the material and social support of creators — artists and art historians.

The concept of controlled transactions in the context of transfer pricing

Problem setting. Since 2017, Ukraine has joined the International Enhanced Cooperation Program on the Implementation of the BEPS Action Plan and has undertaken obligations under the Association Agreement with the EU to introduce a number of rules, among which transfer pricing occupies a leading role. The legislator defines two types of criteria for determining transactions as controlled, in particular, it is about content and cost criteria. Given that each of these criteria is characterized by a certain peculiarity in practical application, the purpose of the article is to analyze the category of "controlled transactions," as well as the principles that affect the recognition of taxpayer's economic transactions controlled in accordance with the requirements of the current tax legislation. Article’s main body. The article considers the concept of controlled transactions in the context of transfer pricing. Cost and content criteria for determining transactions controlled were analyzed. It is emphasized that by declaring controlled transactions, the permanent representative office should take into account all funds received from a non-resident for the maintenance of such a representative office or transferred by the permanent representative office in favor of residents for the services rendered (performed works) for a non-resident. Conclusions. Taking into account the analysis, we state that in order to recognize the taxpayer's economic transactions as controlled, it is necessary to prove their compliance with the worthwhile and content criteria set by the legislator. At the same time, it should be noted that establishing the conformity of operations with the fixed criteria is a rather complicated process, since each of such regulated criteria (both worth and content) is characterized by a number of features, on some of them we focused our attention in this publication.

ANALISIS KEBUTUHAN PELATIHAN PEGAWAI KANTOR PERWAKILAN BKKBN PROVINSI LAMPUNG

ABSTRACT: TRAINING NEED ANALYSIS ON OFFICE EMPLOYEES AT THE REPRESENTATIVES OF BKKBN IN LAMPUNG PROVINCEASN competency in Indonesia is an issue that needs serious attention. One of the solutions that can be taken in addressing ASN competency problems is through training. It is very important to conduct a Training Needs Analysis (TNA) before establishing what training and education need to be provided to the ASN. This study aims to determine the right training for employees of BKKBN Representative Office in Lampung Province based on the results of the training needs analysis. The study was conducted on 59 employees. The research data were obtained through TNA questionnaires. Data analysis used descriptive statistics analysis The results of the task analysis show that employees need technical training in accordance with the field of their respective work units. As for the results of individual analysis, the majority of employees need Public Speaking Training as well as Article Writing and Scientific Papers. The results of this study can be a reference for BKKBN Lampung Province in conducting appropriate training for employees so that the effectiveness and productivity of the organization increases.Keywords: Traning neef analysis, office employees of BKKBN in Lampung ProvinceKompetensi ASN di Indonesia menjadi masalah yang perlu mendapatkan perhatian serius. Salah satu upaya yang dapat ditempuh dalam mengatasi permasalahan kompetensi ASN yakni melalui pelatihan. Sangat penting untuk melakukan analisis kebutuhan pelatihan sebelum menetapkan pelatihan dan pendidikan apa yang perlu diberikan pada ASN. Penelitian ini bertujuan untuk menentukan pelatihan yang tepat bagi pegawai Kantor Perwakilan BKKBN Provinsi Lampung berdasarkan hasil analisis kebutuhan pelatihan. Penelitian dilakukan terhadap 59 pegawai. Data penelitian diperoleh melalui kuesioner analisis kebutuhan pelatihan. Analisis data menggunakan analisis statistik deskriptif. Hasil analisis kebutuhan tugas jabatan menunjukkan bahwa pegawai membutuhkan pelatihan teknis yang sesuai dengan bidang unit kerja masing-masing. Sementara untuk hasil analisis kebutuhan individu mayoritas pegawai membutuhkan pelatihan Public Speaking serta Penulisan Artikel dan Karya Tulis Ilmiah. Hasil penelitian ini dapat menjadi acuan bagi BKKBN Provinsi Lampung dalam menyelenggarakan pelatihan yang tepat bagi pegawai sehingga efektivitas dan produktivitas organisasi meningkat.Kata Kunci: Analisis Kebutuhan Pelatihan, Pegawai Kantor Perwakilan BKKBN Provinsi Lampung

ANALISIS PENGARUH LOCUS OF CONTROL DAN GAYA KEPEMIMPINAN TERHADAP KINERJA AUDITOR (Studi Pada Badan Pemeriksa Keuangan Perwakilan Provinsi Jawa Timur)

This research was conducted to determine the effect of locus of control and leadership style on the performance of BPK auditors at the Representative Office of East Java Province. The results of research with the path coefficent Smart PLS test analysis state that locus of control has a significant effect on auditor performance and leadership style also has a significant effect on the performance of BPK auditors at the Representative Office of East Java Province. The result of R-Square (R2) auditor performance is 0.96, which means that the percentage of the influence of locus of control and leadership style on auditor performance is 96%, while the remaining 4% is explained by other variables.

Economic Democracy: Examining the Law Enforcement of Business Competition in Indonesia

The national economy of Indonesia is prepared based on economic democracy with the principles of togetherness, justice, sustainability, environmental insight, independence, and maintaining a balance between progress and national economic unity. On of the indicators is the availabitity of legal standing of business competition. This article aims to reveal the type of legal approach used by the Regional Representative Commission or Komisi Pengawas Persaingan Usaha (KKPU) of Makassar City towards law enforcement in business competition in Makassar, South Sulawesi. The research method used in this research is field research, which reveals the facts that occur in the field. The results of the research found that the decision of the KPPU Regional Representative Office of Makassar City which was the object of research indicated that in enforcing business competition law, it used a legal positivism approach as indicated by three indicators: First, KPPU decided cases solely based its decisions on legal norms in law; Second, KPPU uses syllogistic analysis in making decisions; Third, KPPU does not consider non-legal factors in making decisions

THE INFLUENCE OF FINANCIAL KNOWLEDGE AND RISK TOLERANCE ON INVESTMENT DECISION MAKING

This study aims to provide empirical evidence of the effect of financial knowledge and risk tolerance on investment decision-making. This type of research is associated research with data collection methods using survey samples. Measurement of variables in this study uses a Likert scale from 1 for strongly disagree to a scale of 5 for strongly agree. The population in this study are investors who have attended the capital market school in the Indonesian Stock Exchange, West Nusa Tenggara Representative Office, and who had a single investor identification (SID). Sampling refers to the Slovin formula with a sample size of 110 respondents. Analysis of the data in this study using multiple linear regression analysis. The results of this study indicate that financial knowledge and risk tolerance affect investment decision-making. Implications of this study for investors to pay more attention to understanding in the form of financial knowledge and recognize the type of risk tolerance that exists in investors in making investment decisions in the capital market.JEL: G11, G14, G32, G41

PENGARUH IKLIM ORGANISASI, PENDIDIKAN DAN PELATIHAN SERTA KOMITMEN ORGANISASI TERHADAP KINERJA AUDITOR PADA KANTOR PERWAKILAN BPKP PROVINSI SUMATERA SELATAN

The purpose of this study was to determine the results of the analysis of the effect of Organizational Climate, Education and Training and Organizational Commitment either partially or simultaneously on Auditor Performance at the BPKP Representative Office of South Sumatra Province. This research used survey and verification methods with a quantitative approach, a population of 111 Auditors at the BPKP Representative Office of South Sumatra Province, 86 Auditors were taken as research samples using the Slovin formula, data collection using questionnaires, documentation and observation techniques. Data processing using SPSS version 25 analysis tools. The results of the research that Organizational climate partially has a positive and significant effect on the performance of auditors at the BPKP Representative Office of South Sumatra Province; Education and training partially have a positive and significant effect on auditor performance at the BPKP Representative Office of South Sumatra Province; Organizational Commitment partially has a positive and significant effect on auditor performance at the BPKP Representative Office of South Sumatra Province; Organizational Climate, Education and Training as well as Organizational Commitment simultaneously affect the increase in performance with the regression amount reaching 84,5% while the other 15,5% is influenced by variations of other variables.