The Implementation of Fraud Risk Assessment and Anti-Fraud Strategy in Government Institution XYZ

Government Institution XYZ is one of the government institutions trying to build bureaucratic reform and minimize fraud risk. This study attempted to conduct a fraud risk assessment to identify, analyze, evaluate, and determine appropriate anti-fraud strategies to various fraud risk scenarios that may occur in Government Institution XYZ. The research was conducted qualitatively with a case study approach. The data were collected through document analysis, questionnaires, interviews, and Focused Group Discussion (FGD). Based on the FRA results, researchers identified thirteen fraud risk scenarios that organization needs to anticipate. Considering the organization’s risk appetite, there are two very high-level risk scenarios, four high-level risk scenarios, four medium-level risk scenarios, and three low-level risk scenarios among all of these risk scenarios. Several anti-fraud strategies need to be implemented to reduce fraud risk, including preventive, detective, and responsive strategies by optimizing existing and other relevant anti-fraud strategies.

Examining the role of organizational climate on career adaptability and government employees' career intention

The purpose of this study is to determine the mediating and moderating factor of organizational climate on the relationship of career adaptability and career intention. A total of 991 employees from a government institution participated in the study. The results showed that there are significant relationships between organizational climate, career adaptability, and career intention. The organizational climate was found to mediate the relationship between career adaptability and career intention. However, the organizational climate has no moderating effect on career adaptability and career intention. The result will be useful in providing guidance in the design and development of programs that will strengthen the employees’ career intention and the overall perception of the organizational climate.

The Role of NGO In Community Empowerment (Case Study LPPSLH Penderes Empowerment in Pasinggangan Village, Banyumas Regency)

Behind the life that we see in the capital city, it turns out that we still know the phenomenon of people's lives in rural areas who still depend on the natural resources around them. One of them is the phenomenon of coconut sugar farmers, who are often called penderes, who still cannot process coconut sap correctly and adequately to increase the selling value of the sugar. It is due to the low level of education and the lack of public knowledge in processing coconut sugar. LPPSLH is a non-government institution engaged in community empowerment, both urban and rural. With the phenomenon experienced by the farmers, LPPSLH as a facilitator, invites the farmers to take part in the organic certification program for ant sugar. Later, it can increase the farmers' income, increase the selling value of sugar, and market their products to the export market. The training and assistance aim to change farmers' behavior and old habits into more productive and profitable habits (efforts) to build farmers' independence. The method used in this research is descriptive-qualitative, and the sampling was collected purposively. The data collection technique used interviews, observation, and documentation. The results showed that LPPSLH played the role of education, facilitation, and advocacy to penderes farmers in empowerment programs, especially in rural areas.

Pemanfaatan Fuzzy Logic dan Hill Climbing untuk Optimasi Pengelolaan Tempat Pengolahan Sampah Reduce-Reuse-Recycle (TPS 3R) pada Dinas Lingkungan Hidup (DLH) DKI Jakarta

<p class="Abstrak">DLH DKI Jakarta merupakan lembaga pemerintah yang bertanggung jawab terhadap pengelolaan sekitar 1.125 Tempat Penampungan Sampah Sementara (TPS) yang tersebar di lima wilayah di DKI Jakarta, yaitu Jakarta Selatan, Jakarta Timur, Jakarta Barat, Jakarta Utara dan Jakarta Pusat. Sejumlah TPS yang tersebar tersebut, turut di dalamnya beberapa TPS 3R (<em>Reduce, Reuse, Recycle</em>). TPS 3R lebih kompleks pemanfaatannya bila dibandingkan dengan TPS biasa karena TPS 3R selain berfungsi sebagai TPS, juga dapat untuk memperbaiki kondisi sampah atau limbah sebelum diteruskan ke TPA (Tempat Pemrosesan Akhir). Kondisi TPS 3R saat ini belum bisa maksimal fungsinya, disebabkan fasilitas yang belum memadai, seperti menurunnya kualitas alat pencacah organik, tidak adanya wadah pemilahan dan ruang pemilahan. Oleh karena itu, perlu kiranya pengucuran dana bagi TPS 3R. Akan tetapi karena terbatasnya dana, maka perlu memilih TPS 3R mana yang akan diprioritaskan mendapat bantuan dana. Oleh karena itu, penelitian ini bertujuan membangun sistem pendukung keputusan dalam menentukan prioritas TPS 3R DLH DKI Jakarta dengan menggunakan metode optimasi yang mengacu pada 5 kriteria yaitu luas lahan, fasilitas, jarak, kondisi jalan, dan kondisi estetika lingkungan, serta metode pengembangan sistem RAD (<em>Rapid Application Development</em>). Peneliti menggunakan metode optimasi <em>Fuzzy Logic</em> sebagai metode pembobotan nilai kriteria dan <em>Hill Climbing</em> untuk menentukan alternatif terbaik yang ada. Adapun sistem yang dihasilkan memberikan kontribusi kepada DLH yaitu dapat menentukan TPS 3R yang berhak mendapatkan bantuan dana secara cepat dan tepat.</p><p class="Abstrak"> </p><p class="Abstrak"><em><strong>Abstract</strong></em></p><p class="Abstract"><em>DLH DKI Jakarta is a Government Institution that responsible for waste management about 1125 temporary waste shelters (TPS) spread across 5 Regions in DKI Jakarta; i.e South Jakarta, East Jakarta, West Jakarta, North Jakarta, and Central Jakarta. All those TPS’s are including some of 3R TPS (Reduce, Reuse, and Recycle). The 3R TPS is more complex in term of their usage rather than normal TPS as the 3R TPS’s instead of being a normal TPS, they could also fix the rubbish or waste before send it to Final Processing Place (TPA). The 3R TPS is still functionally not maximum way to be used as inadequate facilities such as quality degradation on organic counter, and there is no mechanical separation place and its room. With that reasons, the 3R TPS needs to be financial supported. And considering the financial limitation from DKI Government, there is need to select suitable 3R TPS on priorities to get financial support. Therefore, this study aims to build a decision support system in determining the priority of TPS 3R DLH DKI Jakarta by using an optimization method that refers to five criteria, namely land area, facilities, distance, road conditions, and environmental aesthetic conditions, as well as Rapid Application Development (RAD). The fuzzy logic is a method of weighting the criteria and Hill Cimbing is optimization method to determine the best of alternatives. The result contributes to DLH, which is to determine which TPS 3R is entitled to receive funding quickly and precisely.</em></p><p class="Abstrak"><em><strong><br /></strong></em></p><p class="Abstrak"><em><strong><br /></strong></em></p>

Adherence to Face Mask and Social Distancing during Coronavirus 19 Pandemic. Sudan 2020-2021

Background and Objectives:The Coronavirus disease 19 (COVID 19) pandemic affects 187 countries which is began in China in December 2019 and spread around the world very quickly, becoming one of the greatest threats to human life in this century. As a result, preventive measures such as wearing face mask and social distancing have been implemented to fight against spreading of the virus. This study aimed to assess adherence to face mask and social distancing during COVID19 pandemic.Methods and Materials:This is a Cross-sectional observational study conducted at Khartoum state, the capital of Sudan. 1222 residents have been selected randomly to participate in this study. The inclusion criteria are: Everybody lives in Khartoum state is eligible to participate in this study. The exclusion criteria are: Everybody does not live in Khartoum state.The data was collected through structural questionnaire which include personal data and the questions which measure the adherence to face mask and social distance. And the data was analyzed by SPSS application.Results:The total of participants in this study was 1222. The majority of participants wear face mask only if it is necessary to enter a commercial store, governmental institution or a hospital (45.9%). The remaining portion of the participants wearing the mask only when they are with their family (11.9 %) or with friends (11.1%) or at transport (16 %) and at parties (6.5 %). On the other hand, (8.4 %) of the participants never wear a mask at all Table (4).The most of the participants practicing the social distancing only if it is needed to enter a commercial store, government institution or a hospital (41.5%), whereas the rest do it only when they are with their family (10.2 %), with friends (6.2 %), at parties (6.8 %) and at transport (11 %). However, almost quarter of them do not do social distancing at all (24.3 %).Conclusion:In conclusion, most of the participants in this study have poor adherence to COVID19 preventive measures, especially wearing Face Mask and social distancing. They tend to follow these preventive measures only when imposed by an authority or it is necessary to enter certain places.

TINJAUAN AKUNTANSI PNBP BERUPA UANG WAJIB TAHUNAN PADA BADAN PENGUSAHAAN BATAM

Annual dues (UWT) are mandatory deposit paid by land user to government institution who authorities the specific zone that is Batam Indonesia Free Zone Authority (BP Batam). UWT is based by developing Batam specific zone where is one of free trade zone in Indonesia. The purpose of research UWT is to find out the contribution of revenue target in BP Batam, collection mechanism, and accounting treatment procedures. As earmarked revenue theory, the UWT receipt creates the optimal of public service with specific in one object. The method of research is literature review, data observation, and interview. The result of research shows, the realization of UWT in last 2 years is almost twice from the target planned, so that it effects to shopping fulfillment for public service which is more optimal. More about of accounting treatment, BP Batam still not fully implemented PSAP 13 in recognition and measurement. It has an impact to presentation of financial statement with dual reporting. PSAP 13 is only implemented on presentation financial statement which is consolidated in financial statement of central government (LKPP) Uang Wajib Tahunan (UWT) merupakan setoran yang wajib dibayar oleh pemohon pengelola lahan kepada suatu badan hukum pemerintah yang mengelolaa kawasan khusus yaitu Badan Pengusahaan Batam (BP Batam). Adanya UWT didasari oleh pengembangan kawasan khusus Batam yang telah menjadi kawasan perdagangan bebas. Tujuan penelitian terhadap UWT adalah mengetahui besarnya kontribusi terhadap target pendapatan BP Batam, mekanisme pemungutannya, dan tata cara perlakuan akuntansinya. Berdasarkan teori earmarked revenue, penerimaan dari hasil UWT mewujudkan dalam rangka pengoptimalan pelayanan publik secara spesifik dalam satu objek badan. Metode penelitian yang dilakukan adalah metode studi pustaka, observasi data, dan wawancara. Hasil penelitian menunjukkan, realisasi UWT dalam 2 tahun terakhir mengalami realisasi mencapai hampir 2 kali lipat dari target yang direncanakan, sehingga hal tersebut berdampak pada pemenuhan belanja untuk pelayanan publik yang lebih optimal. Lebih lanjut mengenai perlakuan akuntansinya, BP Batam masih belum sepenuhnya menerapkan PSAP 13 secara penuh dalam pengakuan dan pengukuran. Hal tersebut berdampak dengan timbulnya penyajian laporan keuangan secara berganda. PSAP 13 hanya diimplementasikan dalam penyusunan laporan keuangan yang dikonsolidasi dengan Laporan Keuangan Pemerintah Pusat (LKPP)

Adherence to Face Mask and Social Distancing during Coronavirus 19 Pandemic. Sudan 2020-2021

Background and Objectives:The Coronavirus disease 19 (COVID 19) pandemic affects 187 countries which is began in China in December 2019 and spread around the world very quickly, becoming one of the greatest threats to human life in this century. As a result, preventive measures such as wearing face mask and social distancing have been implemented to fight against spreading of the virus. This study aimed to assess adherence to face mask and social distancing during COVID19 pandemic.Methods and Materials:This is a Cross-sectional observational study conducted at Khartoum state, the capital of Sudan. 1222 residents have been selected randomly to participate in this study. The inclusion criteria are: Everybody lives in Khartoum state is eligible to participate in this study. The exclusion criteria are: Everybody does not live in Khartoum state.The data was collected through structural questionnaire which include personal data and the questions which measure the adherence to face mask and social distance. And the data was analyzed by SPSS application.Results:The total of participants in this study was 1222. The majority of participants wear face mask only if it is necessary to enter a commercial store, governmental institution or a hospital (45.9%). The remaining portion of the participants wearing the mask only when they are with their family (11.9 %) or with friends (11.1%) or at transport (16 %) and at parties (6.5 %). On the other hand, (8.4 %) of the participants never wear a mask at all Table (4).The most of the participants practicing the social distancing only if it is needed to enter a commercial store, government institution or a hospital (41.5%), whereas the rest do it only when they are with their family (10.2 %), with friends (6.2 %), at parties (6.8 %) and at transport (11 %). However, almost quarter of them do not do social distancing at all (24.3 %).Conclusion:In conclusion, most of the participants in this study have poor adherence to COVID19 preventive measures, especially wearing Face Mask and social distancing. They tend to follow these preventive measures only when imposed by an authority or it is necessary to enter certain places.

Genesis of ideologies through the prism of intensive development of information and communication technologies

The new milestones should be expected with the formation of a digital civilization, in the development of all institutions of social relations. Within the mainstream of present study, the authors aim to trace the evolution of ideological institutions, to describe the potential threats and risks for a government institution associated with the introduction of digital technologies resulted in the modern transformation of the value and regulatory foundations of society through the new challenges of digital transformation of international, state-law and social relations. Presently, the two definitions are constituting the concept of ideology. The first one is claiming the “false consciousness” (K. Marx); the second one -“enlightened false consciousness” (P. Sloterdayk). This constructional evolution of the relationship between phenomenology and ideology that is in the center of the study of numerous scholars exists over a century. Along with this story, the philosophy itself as a science had been considerably changed. Such a sharp deviation of the various theories of knowledge of the last two centuries was caused exclusively by the practical orientation of ideological consciousness.

Keterlibatan KKP-DR UIN Mataram pada masa pandemi Covid-19 dalam upaya mewujudkan kampung sehat di Desa Batutulis

Covid-19 is a disease caused by a new type of corona virus that first appeared in Wuhan, China at the end of 2019. Symptoms of Covid-19 are cough, fever, and shortness of breath. Covid-19 infection causes quite high mortality in various countries, including Indonesia. Covid-19 has also changed all aspect which has become a prolonged crisis mus immediately find a solution so that it does not have an even greater impact. One of the efforts made by the government to prevent the spread of the Corona-19 virus is by implementing restrictions on community activities that take place in regions in Indonesia. Another government institution that is also involved in minimizing the impact of Covid-19 is UIN Mataram. The involvement of UIN Mataram in this case is to direct its students to carry out Participatory Work From Home Lectures. The implementation of the Participatory Work From Home is focused on aspects of education and health. However, the priority is in the health aspect. In Batutulis Village, Jonggat, Central Lombok, various efforts were made by students on health aspect. Where this is in line with the goal of the Batutulis Village Head to create a healthy village. Healthy in this case is not only physically and spiritually healthy but also the environment in which it is occupied is also healthy. So the effort made are to carry out mutual cooperation in cleaning the environment such as ditches and rivers which are often used as garbage dumps, cleaning mosques, doing healthy exercise with the community and socializing the prevention of the spread of Covid-19.