首页 > 最新文献

Jurnal Studi Pemerintahan dan Akuntabilitas最新文献

英文 中文
Analisis Implementasi Good Governance terhadap Pelayanan Publik pada Dinas Kependudukan dan Catatan Sipil Kota Palembang 分析了占领服务的公共服务和帕伦邦民事记录的良好治理实施
Pub Date : 2023-01-26 DOI: 10.35912/jastaka.v2i2.1850
Abdul Rauf, D. Andriyani
Purpose: This study aims to determine how the influence of Good Governance on public services at the Office of Population and Civil Registration of Palembang City. Methodology: This study used quantitative and qualitative methods with data collection applications using questionnaires and literaturestudy. Result: The results showed that there was a positive and significant relationship between the Good Gocernance variable and the Public Service variable. This can be seen from the results of statistical tests where the correlation coefficient r about 0.769, which means that there is a strong relationship between the two variables. The influence of each good governance variable stimulants are only able to affect the variable quality of public services by 27,7%, the remaining 72,3% is influenced by other factors not examined in this study, and partially, the effectiveness and efficiency variables are not significantly influence the quality of public services. Limitations: In this study, the limitation is observation time which is only 30 days. The number of samples is limited, which only 50 50 persons from Population and Civil Registration Service of Palembang. Keywords: 1. Good Governance 2. Implementation 3. Office 4. Public Services
目的:本研究旨在确定善治对巨港市人口和民事登记办公室公共服务的影响。方法:本研究采用定量和定性相结合的方法,采用问卷调查法和文献研究法收集资料。结果:结果表明,善治变量与公共服务变量之间存在显著正相关关系。这可以从统计检验的结果中看出,相关系数r约为0.769,这意味着两个变量之间存在很强的关系。每个善治变量刺激物的影响仅能够影响公共服务的可变质量27.7%,其余72,3%受到本研究未检查的其他因素的影响,部分,有效性和效率变量对公共服务质量没有显著影响。局限性:本研究的局限性是观察时间只有30天。样本数量有限,只有50名来自巨港人口和民事登记处的人。关键词:1。2.善治。实现3。办公室4。公共服务
{"title":"Analisis Implementasi Good Governance terhadap Pelayanan Publik pada Dinas Kependudukan dan Catatan Sipil Kota Palembang","authors":"Abdul Rauf, D. Andriyani","doi":"10.35912/jastaka.v2i2.1850","DOIUrl":"https://doi.org/10.35912/jastaka.v2i2.1850","url":null,"abstract":"Purpose: This study aims to determine how the influence of Good Governance on public services at the Office of Population and Civil Registration of Palembang City. Methodology: This study used quantitative and qualitative methods with data collection applications using questionnaires and literaturestudy. Result: The results showed that there was a positive and significant relationship between the Good Gocernance variable and the Public Service variable. This can be seen from the results of statistical tests where the correlation coefficient r about 0.769, which means that there is a strong relationship between the two variables. The influence of each good governance variable stimulants are only able to affect the variable quality of public services by 27,7%, the remaining 72,3% is influenced by other factors not examined in this study, and partially, the effectiveness and efficiency variables are not significantly influence the quality of public services. Limitations: In this study, the limitation is observation time which is only 30 days. The number of samples is limited, which only 50 50 persons from Population and Civil Registration Service of Palembang. Keywords: 1. Good Governance 2. Implementation 3. Office 4. Public Services","PeriodicalId":374168,"journal":{"name":"Jurnal Studi Pemerintahan dan Akuntabilitas","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130776980","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Fenomena Kependudukan Dalam Perspektif Ruang Masyarakat di Desa Kemiri Kecamatan Panti Kabupaten Jember
Pub Date : 2023-01-26 DOI: 10.35912/jastaka.v2i2.1887
Mariana Ulfa, Arifatus Solehah
Purpose: This study aims to analyze and examine population phenomena ranging from fertility, mortality, migration, divorce rates, unregistered marriages, poverty, early marriage, population distribution, population work and the use of contraceptives. Methodology: This type of research includes qualitative descriptive survey research in order to collect data directly from a group of subjects. The data collection techniques are observation, interviews, documentation and literature study. Results: The research findings show that in terms of fertility rates, migration, mortality, divorce, unregistered marriages are low, while early marriage is in the normal category, neither too high nor too low. Unlike the case with the poverty rate, which is still relatively high, this is evidenced by the semi-permanent housing ownership conditions. The phenomenon of population in diverse spaces, of course, requires an effort and alleviation of the problems concerned. Thus, serious attention is needed in the development of Kemiri Village, Panti District, Jember Regency. Limitations: Population phenomena ranging from fertility, mortality, migration, divorce rates, unregistered marriages, poverty, early marriage, population distribution, population work and the use of contraceptives. Contribution: This research can contribute to the surrounding community, especially the Kemiri village community. The scope of this study is related to the geography of the population. Keywords: 1. The phenomenon of population 2. village space 3. village community
目的:本研究旨在分析和审查人口现象,包括生育率、死亡率、移徙、离婚率、未登记婚姻、贫困、早婚、人口分布、人口工作和避孕药具的使用。方法:这种类型的研究包括定性描述性调查研究,以便直接从一组受试者中收集数据。数据收集方法有观察法、访谈法、文献法和文献法。结果:研究结果表明,在生育率方面,移民、死亡率、离婚、未登记婚姻较低,早婚属于正常类别,既不过高也不过低。与贫困率仍然较高的情况不同,这一点可以从半永久性住房所有权条件中得到证明。当然,人口分布在不同空间的现象需要努力和减轻有关问题。因此,在Jember Regency的Panti区Kemiri村的发展中需要认真关注。限制:人口现象,包括生育率、死亡率、移徙、离婚率、未登记婚姻、贫穷、早婚、人口分布、人口工作和避孕药具的使用。贡献:本研究对周边社区,特别是Kemiri村社区有一定的贡献。这项研究的范围与人口的地理分布有关。关键词:1。人口现象2。村庄空间3。村社区
{"title":"Fenomena Kependudukan Dalam Perspektif Ruang Masyarakat di Desa Kemiri Kecamatan Panti Kabupaten Jember","authors":"Mariana Ulfa, Arifatus Solehah","doi":"10.35912/jastaka.v2i2.1887","DOIUrl":"https://doi.org/10.35912/jastaka.v2i2.1887","url":null,"abstract":"Purpose: This study aims to analyze and examine population phenomena ranging from fertility, mortality, migration, divorce rates, unregistered marriages, poverty, early marriage, population distribution, population work and the use of contraceptives. Methodology: This type of research includes qualitative descriptive survey research in order to collect data directly from a group of subjects. The data collection techniques are observation, interviews, documentation and literature study. Results: The research findings show that in terms of fertility rates, migration, mortality, divorce, unregistered marriages are low, while early marriage is in the normal category, neither too high nor too low. Unlike the case with the poverty rate, which is still relatively high, this is evidenced by the semi-permanent housing ownership conditions. The phenomenon of population in diverse spaces, of course, requires an effort and alleviation of the problems concerned. Thus, serious attention is needed in the development of Kemiri Village, Panti District, Jember Regency. Limitations: Population phenomena ranging from fertility, mortality, migration, divorce rates, unregistered marriages, poverty, early marriage, population distribution, population work and the use of contraceptives. Contribution: This research can contribute to the surrounding community, especially the Kemiri village community. The scope of this study is related to the geography of the population. Keywords: 1. The phenomenon of population 2. village space 3. village community","PeriodicalId":374168,"journal":{"name":"Jurnal Studi Pemerintahan dan Akuntabilitas","volume":"50 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114460804","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Identifikasi Potensi Korupsi Barang Sitaan 发现潜在的货物腐败
Pub Date : 2023-01-26 DOI: 10.35912/jastaka.v2i2.1649
Raynal Yasni
Purpose: This paper aims to identify various potentials and loopholes for misappropriation of confiscated goods that lead to corrupt acts based on several valid literature and social media sources. I also analyse a reliable control model for the management of confiscated goods that can be applied within the confiscated goods management institution. Method: The method used is a qualitative approach using secondary data in the form of news documentation, regulations, and social media as well as literature review. The author also uses primary data from direct field observations and interviews with related respondent who has had direct experience of the confiscation of goods by officials to strengthen arguments. Result: The results show that three basic weaknesses in the management of confiscated goods occur in the aspects of control, systems, and moral hazard. Only few numbers of confiscation management offices investigated may limit the generalization of the results, in addition to the need for further evidence to strengthen qualitative aspect and the secondary data used. Limitation: The discussion to confiscated goods when they are still being managed or stored by law enforcement institution and Rupbasan and have not yet been executed based on a permanent court decision to be sold or auctioned Contribution: It is hoped that the results of this study can be used as a reference for government agencies dealing with fiscal policy and law enforcement to make improvements, especially in terms of taking a more serious look at the potential for corruption from the mismanagement of goods. Keywords: 1. Confiscated Goods 2. Moral Hazard 3. Corruption 4. Public Financial Management
目的:本文旨在根据一些有效的文献和社交媒体来源,找出挪用没收物品导致腐败行为的各种可能性和漏洞。本文还分析了一种适用于没收物品管理机构内部的可靠的没收物品管理控制模型。方法:采用定性方法,采用新闻文献、法规、社交媒体以及文献综述等形式的二手数据。作者还使用了直接实地观察所得的主要数据和与直接经历过官员没收货物的相关答复者的访谈来加强论点。结果:研究结果表明,我国没收物品管理存在控制、制度和道德风险三个基本缺陷。除了需要进一步的证据以加强质量方面和所使用的二手数据外,调查的没收管理处数目很少可能限制结果的推广。限制:对仍由执法机构和Rupbasan管理或储存并且尚未根据永久法院决定出售或拍卖而执行的没收物品的讨论:希望本研究的结果可以作为处理财政政策和执法的政府机构改进的参考,特别是在更认真地看待商品管理不善可能导致的腐败方面。关键词:1。2.没收物品3.道德风险腐败4。公共财务管理
{"title":"Identifikasi Potensi Korupsi Barang Sitaan","authors":"Raynal Yasni","doi":"10.35912/jastaka.v2i2.1649","DOIUrl":"https://doi.org/10.35912/jastaka.v2i2.1649","url":null,"abstract":"Purpose: This paper aims to identify various potentials and loopholes for misappropriation of confiscated goods that lead to corrupt acts based on several valid literature and social media sources. I also analyse a reliable control model for the management of confiscated goods that can be applied within the confiscated goods management institution. Method: The method used is a qualitative approach using secondary data in the form of news documentation, regulations, and social media as well as literature review. The author also uses primary data from direct field observations and interviews with related respondent who has had direct experience of the confiscation of goods by officials to strengthen arguments. Result: The results show that three basic weaknesses in the management of confiscated goods occur in the aspects of control, systems, and moral hazard. Only few numbers of confiscation management offices investigated may limit the generalization of the results, in addition to the need for further evidence to strengthen qualitative aspect and the secondary data used. Limitation: The discussion to confiscated goods when they are still being managed or stored by law enforcement institution and Rupbasan and have not yet been executed based on a permanent court decision to be sold or auctioned Contribution: It is hoped that the results of this study can be used as a reference for government agencies dealing with fiscal policy and law enforcement to make improvements, especially in terms of taking a more serious look at the potential for corruption from the mismanagement of goods. Keywords: 1. Confiscated Goods 2. Moral Hazard 3. Corruption 4. Public Financial Management","PeriodicalId":374168,"journal":{"name":"Jurnal Studi Pemerintahan dan Akuntabilitas","volume":"66 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127801096","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Urgensi Kader Pemberdayaan Masyarakat Desa dalam Meningkatkan Partisipasi Masyarakat terhadap Pembangunan Desa 提高公众对农村发展的参与的当务之急
Pub Date : 2023-01-26 DOI: 10.35912/jastaka.v2i2.1870
Teguh Widadi, Dwian Hartomi Akta Padma Eldo
Purpose: The purpose of this study was to see how big the role played by Community Empowerment Cadres in increasing community participation in Village Development. This research focuses on looking at the performance of community empowerment cadres in Wonosoyoso Village, Kebumen Regency in 2021. The hope of having empowerment cadres in the village is to be able to increase community participation in each village. Method: The method used is a qualitative descriptive approach with data collection techniques by in-depth interviews with each stakeholder. Besides that, it also uses secondary data from books, documents, and news that support this research. Data analysis techniques are carried out after collecting the data needed to further obtain the desired results in research. Result: The role of Community Empowerment Cadres in Wonoyoso Village in increasing community participation in village development, in general, has carried out its roles, duties, and functions, in carrying out functions as intended. Mobilizing and motivating the community to actively participate in development in their area has been effective even though there are still members who play a role passive when activities are not in their area, it needs to be increased so that all members always play an active role in every activity in the village. In addition, community empowerment cadres also receive financial assistance to carry out the program implemented. Limitation: This research is only focused and limited to activities carried out by community empowerment cadres in Wonoyoso Village, Kebumen Regency. So there may be differences regarding activities and urgency with other villages. Contribution: The results of this study are expected to be a good description of community empowerment cadres in other designs. Because this research shows that there is a positive influence from the performance of community empowerment cadres in Wonoyoso Village, Kebumen Regency. Keywords: 1. Empowerment Members 2. Society Participation 3. Village Development
目的:本研究的目的是了解社区赋权干部在提高社区参与村庄发展方面发挥了多大的作用。本研究重点考察2021年科布门县沃诺索约索村社区赋权干部的绩效。希望在村子里有授权干部是为了能够增加每个村庄的社区参与。方法:使用的方法是一种定性的描述性方法,通过与每个利益相关者进行深入访谈来收集数据。除此之外,它还使用了支持本研究的书籍,文件和新闻中的辅助数据。数据分析技术是在收集了研究中进一步获得预期结果所需的数据后进行的。结果:在沃诺约索村,社区赋权干部在提高社区参与村庄发展方面的作用总体上发挥了其作用、职责和职能,并按计划履行了职能。动员和激励社区积极参与他们所在地区的发展是有效的,尽管仍然有成员在活动不在他们所在地区时消极地发挥作用,但需要增加这种作用,以便所有成员在村庄的每一项活动中始终发挥积极作用。此外,社区赋权干部还获得财政援助,以开展所实施的方案。局限性:本研究仅关注并局限于科布门县沃诺约索村社区赋权干部开展的活动。因此,在活动和紧迫性方面可能与其他村庄有所不同。贡献:本研究的结果有望成为其他设计中社区赋权干部的良好描述。因为本研究表明,在科布门县沃诺约索村,社区赋权干部的绩效存在正向影响。关键词:1。授权成员社会参与村发展
{"title":"Urgensi Kader Pemberdayaan Masyarakat Desa dalam Meningkatkan Partisipasi Masyarakat terhadap Pembangunan Desa","authors":"Teguh Widadi, Dwian Hartomi Akta Padma Eldo","doi":"10.35912/jastaka.v2i2.1870","DOIUrl":"https://doi.org/10.35912/jastaka.v2i2.1870","url":null,"abstract":"Purpose: The purpose of this study was to see how big the role played by Community Empowerment Cadres in increasing community participation in Village Development. This research focuses on looking at the performance of community empowerment cadres in Wonosoyoso Village, Kebumen Regency in 2021. The hope of having empowerment cadres in the village is to be able to increase community participation in each village. Method: The method used is a qualitative descriptive approach with data collection techniques by in-depth interviews with each stakeholder. Besides that, it also uses secondary data from books, documents, and news that support this research. Data analysis techniques are carried out after collecting the data needed to further obtain the desired results in research. Result: The role of Community Empowerment Cadres in Wonoyoso Village in increasing community participation in village development, in general, has carried out its roles, duties, and functions, in carrying out functions as intended. Mobilizing and motivating the community to actively participate in development in their area has been effective even though there are still members who play a role passive when activities are not in their area, it needs to be increased so that all members always play an active role in every activity in the village. In addition, community empowerment cadres also receive financial assistance to carry out the program implemented. Limitation: This research is only focused and limited to activities carried out by community empowerment cadres in Wonoyoso Village, Kebumen Regency. So there may be differences regarding activities and urgency with other villages. Contribution: The results of this study are expected to be a good description of community empowerment cadres in other designs. Because this research shows that there is a positive influence from the performance of community empowerment cadres in Wonoyoso Village, Kebumen Regency. Keywords: 1. Empowerment Members 2. Society Participation 3. Village Development","PeriodicalId":374168,"journal":{"name":"Jurnal Studi Pemerintahan dan Akuntabilitas","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134087499","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Penerapan Prinsip Pengelolaan Dana Desa dalam Mewujudkan Good Financial Goverment of Village
Pub Date : 2023-01-26 DOI: 10.35912/jastaka.v2i2.1788
Riyan Andni, Nurul Hidayah
Purpose: This study aims to examine and explain the relationship between variables that exist in social reality. Methodology: This study uses a qualitative approach that emphasizes the explanation and perception of every human behavior. Data analysis is inductive/qualitative, and qualitative research emphasizes its importance over generalizations. Results: The results of this study indicate that the principles of good governance are fulfilled in building accountability, accountability and transparency in Wates Village. This is reflected in the implementation of the accountability process that prioritizes accountability, Responsibility and Transparency. Limitations: the research time is very short so that this research is not deep enough to review the management of village funds Contribution: This research is beneficial for the village so that the management of village funds becomes Good Village Government Finance. Keywords: 1. Accountability 2. Responsibility 3. Transparency 4. Village fund management
目的:本研究旨在检验和解释社会现实中存在的变量之间的关系。研究方法:本研究采用定性方法,强调对每一个人类行为的解释和感知。数据分析是归纳/定性的,而定性研究强调它比概括的重要性。结果:本研究结果表明,善治原则在沃茨村的问责制、问责制和透明度建设中得到了体现。这反映在优先考虑问责制、责任和透明度的问责制进程的执行上。局限性:研究时间较短,研究不够深入,不足以审视乡村资金管理的贡献;本研究有利于乡村,使乡村资金管理成为好乡村政府财政。关键词:1。问责制2。3负责。透明4。乡村基金管理
{"title":"Penerapan Prinsip Pengelolaan Dana Desa dalam Mewujudkan Good Financial Goverment of Village","authors":"Riyan Andni, Nurul Hidayah","doi":"10.35912/jastaka.v2i2.1788","DOIUrl":"https://doi.org/10.35912/jastaka.v2i2.1788","url":null,"abstract":"Purpose: This study aims to examine and explain the relationship between variables that exist in social reality. Methodology: This study uses a qualitative approach that emphasizes the explanation and perception of every human behavior. Data analysis is inductive/qualitative, and qualitative research emphasizes its importance over generalizations. Results: The results of this study indicate that the principles of good governance are fulfilled in building accountability, accountability and transparency in Wates Village. This is reflected in the implementation of the accountability process that prioritizes accountability, Responsibility and Transparency. Limitations: the research time is very short so that this research is not deep enough to review the management of village funds Contribution: This research is beneficial for the village so that the management of village funds becomes Good Village Government Finance. Keywords: 1. Accountability 2. Responsibility 3. Transparency 4. Village fund management","PeriodicalId":374168,"journal":{"name":"Jurnal Studi Pemerintahan dan Akuntabilitas","volume":"258 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132895764","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Mengelola Audit pada Tahap Perencanaan 在计划阶段进行审计
Pub Date : 2022-07-25 DOI: 10.35912/jastaka.v2i1.1678
Ali Tafriji Biswan, Dwi Prasetyo Utomo
Abstract: Purpose): This study aims to review the conformity of the implementation of financial report audit planning carried out by the XYZ Public Accountant Office with auditing standards, and get an overview of how good audit planning practices are considering the risk and management aspects of the engagement are taken into account. Methodology: The method used is descriptive qualitative combining literature studies and field studies. Public Accountant Office (KAP) XYZ (pseudonym) domiciled in Tangerang was used as the object of the case study. Results: The results show that the policies and procedures for planning audits of financial statements at KAP XYZ are generally in accordance with auditing standards and pay attention to risk, but due to time and cost factors there are exceptions to the involvement of members in planning and the use of specialists in conducting audits. Limitations: The limitations of this study are the relatively short field period, by only focusing on the study on the audit planning stage. Contribution: This study can be a comparison for auditors and KAPs, especially how the stages of planning activities are carried out, knowing their weak points (for example in the case that team members are not optimally involved in planning, even though they are executors of the audit program). In general, the study is also useful scientifically, namely linking aspects of management (management) with auditing practices at the planning stage. Keywords: 1. Audit 2. Planning Stage 3. Managing 4. Risk
摘要:目的:本研究旨在审查XYZ会计师事务所执行的财务报告审计计划是否符合审计准则,并概述良好的审计计划实践如何考虑审计业务的风险和管理方面。研究方法:采用文献研究与实地研究相结合的描述性定性研究方法。本研究以位于Tangerang的会计师事务所(KAP) XYZ(化名)为个案研究对象。结果:结果表明,KAP XYZ财务报表计划审计的政策和程序总体上符合审计标准,并注意风险,但由于时间和成本因素,在成员参与计划和使用专家进行审计方面存在例外。局限性:本研究的局限性在于实地时间较短,只关注了审计策划阶段的研究。贡献:本研究可以对审核员和kap进行比较,特别是在了解他们的弱点的情况下,如何执行计划活动的各个阶段(例如,团队成员没有最佳地参与计划,即使他们是审计程序的执行者)。总的来说,这项研究在科学上也是有用的,即将管理(管理)的各个方面与规划阶段的审计实践联系起来。关键词:1。审计2。规划阶段3。管理4。风险
{"title":"Mengelola Audit pada Tahap Perencanaan","authors":"Ali Tafriji Biswan, Dwi Prasetyo Utomo","doi":"10.35912/jastaka.v2i1.1678","DOIUrl":"https://doi.org/10.35912/jastaka.v2i1.1678","url":null,"abstract":"Abstract: Purpose): This study aims to review the conformity of the implementation of financial report audit planning carried out by the XYZ Public Accountant Office with auditing standards, and get an overview of how good audit planning practices are considering the risk and management aspects of the engagement are taken into account. Methodology: The method used is descriptive qualitative combining literature studies and field studies. Public Accountant Office (KAP) XYZ (pseudonym) domiciled in Tangerang was used as the object of the case study. Results: The results show that the policies and procedures for planning audits of financial statements at KAP XYZ are generally in accordance with auditing standards and pay attention to risk, but due to time and cost factors there are exceptions to the involvement of members in planning and the use of specialists in conducting audits. Limitations: The limitations of this study are the relatively short field period, by only focusing on the study on the audit planning stage. Contribution: This study can be a comparison for auditors and KAPs, especially how the stages of planning activities are carried out, knowing their weak points (for example in the case that team members are not optimally involved in planning, even though they are executors of the audit program). In general, the study is also useful scientifically, namely linking aspects of management (management) with auditing practices at the planning stage. Keywords: 1. Audit 2. Planning Stage 3. Managing 4. Risk","PeriodicalId":374168,"journal":{"name":"Jurnal Studi Pemerintahan dan Akuntabilitas","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114446008","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Analisis Penerapan Good Corporate Governance PT Bank Central Asia Tbk 分析日本良好公司治理PT银行中亚Tbk
Pub Date : 2022-07-25 DOI: 10.35912/jastaka.v2i1.1668
Kek-Yee Liong
Abstract: Purpose: This study aimed to determine the extent of the application of principle Good Corporate Governance at PT Bank Central Asia Tbk. Besides aiming to determine the application of the principles of good corporate governance has applied to PT Bank Central Asia Tbk, this study also aims to analyze the constraints faced in the implementation of good corporate governance at PT Bank Central Asia Tbk. Method: This type of research is included in qualitative research using a case study approach. The data source in this study is secondary data, namely data obtained through a review of several literature related to the issues raised, from relevant theoretical references by reading several books, magazines, bulletins, newspapers and the internet. Results: The results showed that the general application of the principles of good corporate governance which include transparency, independence, accountability, accountability and fairness in PT Bank Central Asia Tbk performed reasonably well although there still are obstacles faced. The constraints faced by PT Bank Central Asia Tbk is a constraint tightening bank credit, bank products are not yet Productivity fully efficient and effective, high standard of human resources as a result of globalization and the problem of internal fraud cases (internal fraud). Keywords: 1. Good Corporate Governance 2. BCA 3. Openness 4. Accountability 5. Responsibility 6. Independence 7. Fairness
摘要:目的:本研究旨在确定良好公司治理原则在PT银行中亚Tbk的应用程度。除了旨在确定良好公司治理原则在PT Bank Central Asia Tbk的应用之外,本研究还旨在分析PT Bank Central Asia Tbk实施良好公司治理所面临的制约因素。方法:这种类型的研究包括在定性研究中,使用案例研究方法。本研究的数据来源是二手数据,即通过查阅与所提出问题相关的几篇文献获得的数据,通过阅读几本书籍、杂志、公告、报纸和互联网获得的相关理论参考资料。结果:结果表明,在PT Bank Central Asia Tbk中,良好公司治理原则(包括透明度、独立性、问责性、问责性和公平性)的总体应用表现良好,但仍面临障碍。PT Bank Central Asia Tbk面临的约束是银行信贷收紧的约束、银行产品生产力尚未充分高效和有效、全球化导致的人力资源高标准以及内部欺诈案件(internal fraud)的问题。关键词:1。良好的公司治理BCA 3。开放4。问责制5。6负责。独立7。公平
{"title":"Analisis Penerapan Good Corporate Governance PT Bank Central Asia Tbk","authors":"Kek-Yee Liong","doi":"10.35912/jastaka.v2i1.1668","DOIUrl":"https://doi.org/10.35912/jastaka.v2i1.1668","url":null,"abstract":"Abstract: Purpose: This study aimed to determine the extent of the application of principle Good Corporate Governance at PT Bank Central Asia Tbk. Besides aiming to determine the application of the principles of good corporate governance has applied to PT Bank Central Asia Tbk, this study also aims to analyze the constraints faced in the implementation of good corporate governance at PT Bank Central Asia Tbk. Method: This type of research is included in qualitative research using a case study approach. The data source in this study is secondary data, namely data obtained through a review of several literature related to the issues raised, from relevant theoretical references by reading several books, magazines, bulletins, newspapers and the internet. Results: The results showed that the general application of the principles of good corporate governance which include transparency, independence, accountability, accountability and fairness in PT Bank Central Asia Tbk performed reasonably well although there still are obstacles faced. The constraints faced by PT Bank Central Asia Tbk is a constraint tightening bank credit, bank products are not yet Productivity fully efficient and effective, high standard of human resources as a result of globalization and the problem of internal fraud cases (internal fraud). Keywords: 1. Good Corporate Governance 2. BCA 3. Openness 4. Accountability 5. Responsibility 6. Independence 7. Fairness","PeriodicalId":374168,"journal":{"name":"Jurnal Studi Pemerintahan dan Akuntabilitas","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133070724","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Good Corporate Governance, Kinerja Keuangan dan Kinerja Saham Selama Pandemi Covid-19 在Covid-19大流行期间,良好的公司治理、财务表现和股票表现
Pub Date : 2022-07-25 DOI: 10.35912/jastaka.v2i1.1739
S. Nisa, Anies Indah Hariyanti
Abstract: Purpose: The purpose of this study was to analyze the effect of corporate governance and financial performance on stock performance during the covid-19 pandemic in Indonesia. Research Methodology: This research used quantitative analysis method using seconder data of financial reports on Manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. Results: The results of this study are managerial ownership has no significant effect on stock performance, the board of commissioners has no significant effect on stock performance, the board of directors has an effect on stock performance, return on assets has no significant on stock performance, return on equity has no effect on stock performance and earnings per share affect stock performance. Limitations: This study only includes six of the factors that affect stock performance, which results in the effect of the independent variable research on the dependent variable of 4%. Contribution: This research can be used as a reference for company management in order to improve governance and financial performance to improve the company's stock performance will increase. Keywords: 1. Good Corporate Governance 2. Financial Performance 3. Stock Performance
摘要:目的:本研究的目的是分析2019冠状病毒病大流行期间印度尼西亚公司治理和财务绩效对股票表现的影响。研究方法:本研究采用定量分析的方法,使用2019-2021年在印度尼西亚证券交易所(IDX)上市的制造业公司财务报告的辅助数据。结果:本研究的结果是管理层持股对股票绩效无显著影响,董事会对股票绩效无显著影响,董事会对股票绩效有影响,资产收益率对股票绩效无显著影响,净资产收益率对股票绩效无影响,每股收益对股票绩效有影响。局限性:本研究只纳入了影响股票业绩的6个因素,导致自变量研究对因变量的影响为4%。贡献:本研究可为公司管理层提供参考,以改善公司治理和财务绩效,提高公司的股票绩效将会增加。关键词:1。良好的公司治理财务业绩股市表现
{"title":"Good Corporate Governance, Kinerja Keuangan dan Kinerja Saham Selama Pandemi Covid-19","authors":"S. Nisa, Anies Indah Hariyanti","doi":"10.35912/jastaka.v2i1.1739","DOIUrl":"https://doi.org/10.35912/jastaka.v2i1.1739","url":null,"abstract":"Abstract: Purpose: The purpose of this study was to analyze the effect of corporate governance and financial performance on stock performance during the covid-19 pandemic in Indonesia. Research Methodology: This research used quantitative analysis method using seconder data of financial reports on Manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. Results: The results of this study are managerial ownership has no significant effect on stock performance, the board of commissioners has no significant effect on stock performance, the board of directors has an effect on stock performance, return on assets has no significant on stock performance, return on equity has no effect on stock performance and earnings per share affect stock performance. Limitations: This study only includes six of the factors that affect stock performance, which results in the effect of the independent variable research on the dependent variable of 4%. Contribution: This research can be used as a reference for company management in order to improve governance and financial performance to improve the company's stock performance will increase. Keywords: 1. Good Corporate Governance 2. Financial Performance 3. Stock Performance","PeriodicalId":374168,"journal":{"name":"Jurnal Studi Pemerintahan dan Akuntabilitas","volume":"72 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133124360","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Pengaruh Komitmen Organisasi, Orientasi Etika Idealisme dan Orientasi Etika Retalivisme terhadap Minat Melakukan Whistleblowing (Studi Empiris pada PT.Telkomsel Provinsi Riau) 组织承诺、理想伦理导向和对自愿吹箫兴趣的报复伦理的影响(廖内有限公司的实证研究)
Pub Date : 2022-07-25 DOI: 10.35912/jastaka.v2i1.1684
Fany Audia Irjanti
Abstract: Purpose: The aim of this study is to examine the influence of organizational commitment, Ethical Orientation Idealism and Ethical Orientation Relativism to Whistleblowing Intention. Methodology: This study was conducted at all branches PT. Telkomsel in Riau Province. The sampling method that used in this study is purposive sampling. Collecting data of this study using a questionnaire submitted to 150 employees working in all branches of PT.Telkomsel riau province. From questionnaires distributed, 76 questionnaires can be completed and can be processed. Data collected were analyzed with Partial Least Square (PLS). Result: The results of hypotesis testing conclude that: first, organizational commitment has positif influence toward whistleblowing intention. Second, Ethical Orientation Idealism has positif influence toward whistleblowing intention third, Ethical Orientation Relativism has negative influence toward whistleblowing intention. Keywords: 1. Organizational Commitment 2. Ethical Orientation Idealism 3. Ethical Orientation Relativism 4. Whistleblowing intention
摘要:目的:本研究旨在探讨组织承诺、伦理取向理想主义和伦理取向相对主义对举报意向的影响。方法:本研究在廖内省PT. Telkomsel的所有分公司进行。本研究采用的抽样方法是有目的抽样。本研究的数据收集使用了一份问卷,提交给在PT.Telkomsel廖内省所有分公司工作的150名员工。从发放的问卷中,可以完成并处理的问卷76份。收集的数据用偏最小二乘法(PLS)进行分析。结果:假设检验的结果表明:第一,组织承诺对举报意愿有正向影响。第二,道德取向理想主义对检举意图有正向影响;第三,道德取向相对主义对检举意图有负向影响。关键词:1。2.组织承诺伦理取向理想主义伦理取向相对主义爆料的目的
{"title":"Pengaruh Komitmen Organisasi, Orientasi Etika Idealisme dan Orientasi Etika Retalivisme terhadap Minat Melakukan Whistleblowing (Studi Empiris pada PT.Telkomsel Provinsi Riau)","authors":"Fany Audia Irjanti","doi":"10.35912/jastaka.v2i1.1684","DOIUrl":"https://doi.org/10.35912/jastaka.v2i1.1684","url":null,"abstract":"Abstract: Purpose: The aim of this study is to examine the influence of organizational commitment, Ethical Orientation Idealism and Ethical Orientation Relativism to Whistleblowing Intention. Methodology: This study was conducted at all branches PT. Telkomsel in Riau Province. The sampling method that used in this study is purposive sampling. Collecting data of this study using a questionnaire submitted to 150 employees working in all branches of PT.Telkomsel riau province. From questionnaires distributed, 76 questionnaires can be completed and can be processed. Data collected were analyzed with Partial Least Square (PLS). Result: The results of hypotesis testing conclude that: first, organizational commitment has positif influence toward whistleblowing intention. Second, Ethical Orientation Idealism has positif influence toward whistleblowing intention third, Ethical Orientation Relativism has negative influence toward whistleblowing intention. Keywords: 1. Organizational Commitment 2. Ethical Orientation Idealism 3. Ethical Orientation Relativism 4. Whistleblowing intention","PeriodicalId":374168,"journal":{"name":"Jurnal Studi Pemerintahan dan Akuntabilitas","volume":"50 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126821050","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Badan Usaha Milik Desa (Bumdesa) dalam Perspektif Desentraslisasi Pembangunan 村务委员会的发展角度是分散的
Pub Date : 2022-01-30 DOI: 10.35912/jastaka.v1i2.1136
Deni Afero, Feni Rosalia, Pitojo Budiono
Abstract: Purpose: this study is to find out the activities carried out by Village Owned Enterprises (BUMDes) and the amount of capital participation that has been channeled for economic turnover that can generate Village Original Income which can be useful in supporting development in the region. Improving people's welfare is an important government agenda. , both in formulating long-term plans and in determining political policies, this condition is often a challenge for the government in determining targeted programs for equitable development of the people. The government in 2014 issued Law Number 6 concerning Villages which is a form of central government to implement development that is decentralized to rural areas. Research methodology: this study is a qualitative research method using data collection techniques used by using observation and interview methods and observations made to BUMDes units that are considered successful in their management, then data analysis is carried out using data reduction techniques which are then presented for withdrawal. Results: The South Lampung Regency Government makes the BUMDes program a good opportunity to open new business opportunities at the rural level using existing capital. The South Lampung Regency Government at least recorded a BUMDes capital participation until 2020 of Rp. 57,158,850,296,- and it was recorded that in 2020 it could contribute to PADes (Village Original Income) of Rp. 1,419,775,526,-. A total of 256 BUMDes within the South Lampung Regency Government have played an active role in opening new business opportunities that can be competitive in improving welfare and alleviating poverty in South Lampung Regency. Contribution: In its budgeting, the Government has emphasized the mechanism for capital participation programmed by the village to accommodate the needs of BUMDes in its working area. Empowerment-based programs and activities are actually mostly carried out by the government, but this time the author tries to increase the role of BUMDes in an effort to improve community welfare. Keywords: 1. BUMDes 2. Decentralized Development 3. Welfare
摘要:目的:本研究旨在找出村企业(BUMDes)开展的活动以及用于经济周转的资本参与数量,这些活动可以产生村庄原始收入,从而有助于支持该地区的发展。改善民生是政府的一项重要议程。在制定长期规划和制定政治政策时,这种情况往往是政府制定有针对性的人民公平发展计划的挑战。政府于2014年颁布了关于村庄的第6号法,这是中央政府实施下放到农村地区的发展的一种形式。研究方法:本研究是一种定性研究方法,使用数据收集技术,通过使用观察和访谈方法以及对被认为在管理中成功的BUMDes单位进行的观察,然后使用数据简化技术进行数据分析,然后提出退出。结果:南楠榜县政府使BUMDes计划成为利用现有资本在农村层面开辟新商机的好机会。南楠pung县政府至少记录了到2020年57,158,850,296卢比的BUMDes资本参与,并且记录到2020年它可以为PADes(村庄原始收入)贡献1,419,775,526卢比。南楠榜县政府共有256个地方政府在开辟新的商业机会方面发挥了积极作用,这些商业机会在改善南楠榜县政府的福利和减轻贫困方面具有竞争力。捐款:政府在编制预算时强调了由该村制订的资本参与机制,以满足其工作区域内bumde的需要。基于赋权的项目和活动实际上大多是由政府进行的,但这次作者试图增加BUMDes的作用,以改善社区福利。关键词:1。BUMDes 2。分散式开发3。福利
{"title":"Badan Usaha Milik Desa (Bumdesa) dalam Perspektif Desentraslisasi Pembangunan","authors":"Deni Afero, Feni Rosalia, Pitojo Budiono","doi":"10.35912/jastaka.v1i2.1136","DOIUrl":"https://doi.org/10.35912/jastaka.v1i2.1136","url":null,"abstract":"Abstract: Purpose: this study is to find out the activities carried out by Village Owned Enterprises (BUMDes) and the amount of capital participation that has been channeled for economic turnover that can generate Village Original Income which can be useful in supporting development in the region. Improving people's welfare is an important government agenda. , both in formulating long-term plans and in determining political policies, this condition is often a challenge for the government in determining targeted programs for equitable development of the people. The government in 2014 issued Law Number 6 concerning Villages which is a form of central government to implement development that is decentralized to rural areas. Research methodology: this study is a qualitative research method using data collection techniques used by using observation and interview methods and observations made to BUMDes units that are considered successful in their management, then data analysis is carried out using data reduction techniques which are then presented for withdrawal. Results: The South Lampung Regency Government makes the BUMDes program a good opportunity to open new business opportunities at the rural level using existing capital. The South Lampung Regency Government at least recorded a BUMDes capital participation until 2020 of Rp. 57,158,850,296,- and it was recorded that in 2020 it could contribute to PADes (Village Original Income) of Rp. 1,419,775,526,-. A total of 256 BUMDes within the South Lampung Regency Government have played an active role in opening new business opportunities that can be competitive in improving welfare and alleviating poverty in South Lampung Regency. Contribution: In its budgeting, the Government has emphasized the mechanism for capital participation programmed by the village to accommodate the needs of BUMDes in its working area. Empowerment-based programs and activities are actually mostly carried out by the government, but this time the author tries to increase the role of BUMDes in an effort to improve community welfare. Keywords: 1. BUMDes 2. Decentralized Development 3. Welfare","PeriodicalId":374168,"journal":{"name":"Jurnal Studi Pemerintahan dan Akuntabilitas","volume":"85 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125437510","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
期刊
Jurnal Studi Pemerintahan dan Akuntabilitas
全部 Acc. Chem. Res. ACS Applied Bio Materials ACS Appl. Electron. Mater. ACS Appl. Energy Mater. ACS Appl. Mater. Interfaces ACS Appl. Nano Mater. ACS Appl. Polym. Mater. ACS BIOMATER-SCI ENG ACS Catal. ACS Cent. Sci. ACS Chem. Biol. ACS Chemical Health & Safety ACS Chem. Neurosci. ACS Comb. Sci. ACS Earth Space Chem. ACS Energy Lett. ACS Infect. Dis. ACS Macro Lett. ACS Mater. Lett. ACS Med. Chem. Lett. ACS Nano ACS Omega ACS Photonics ACS Sens. ACS Sustainable Chem. Eng. ACS Synth. Biol. Anal. Chem. BIOCHEMISTRY-US Bioconjugate Chem. BIOMACROMOLECULES Chem. Res. Toxicol. Chem. Rev. Chem. Mater. CRYST GROWTH DES ENERG FUEL Environ. Sci. Technol. Environ. Sci. Technol. Lett. Eur. J. Inorg. Chem. IND ENG CHEM RES Inorg. Chem. J. Agric. Food. Chem. J. Chem. Eng. Data J. Chem. Educ. J. Chem. Inf. Model. J. Chem. Theory Comput. J. Med. Chem. J. Nat. Prod. J PROTEOME RES J. Am. Chem. Soc. LANGMUIR MACROMOLECULES Mol. Pharmaceutics Nano Lett. Org. Lett. ORG PROCESS RES DEV ORGANOMETALLICS J. Org. Chem. J. Phys. Chem. J. Phys. Chem. A J. Phys. Chem. B J. Phys. Chem. C J. Phys. Chem. Lett. Analyst Anal. Methods Biomater. Sci. Catal. Sci. Technol. Chem. Commun. Chem. Soc. Rev. CHEM EDUC RES PRACT CRYSTENGCOMM Dalton Trans. Energy Environ. Sci. ENVIRON SCI-NANO ENVIRON SCI-PROC IMP ENVIRON SCI-WAT RES Faraday Discuss. Food Funct. Green Chem. Inorg. Chem. Front. Integr. Biol. J. Anal. At. Spectrom. J. Mater. Chem. A J. Mater. Chem. B J. Mater. Chem. C Lab Chip Mater. Chem. Front. Mater. Horiz. MEDCHEMCOMM Metallomics Mol. Biosyst. Mol. Syst. Des. Eng. Nanoscale Nanoscale Horiz. Nat. Prod. Rep. New J. Chem. Org. Biomol. Chem. Org. Chem. Front. PHOTOCH PHOTOBIO SCI PCCP Polym. Chem.
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
0
微信
客服QQ
Book学术公众号 扫码关注我们
反馈
×
意见反馈
请填写您的意见或建议
请填写您的手机或邮箱
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
Book学术官方微信
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术
文献互助 智能选刊 最新文献 互助须知 联系我们:info@booksci.cn
Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。
Copyright © 2023 Book学术 All rights reserved.
ghs 京公网安备 11010802042870号 京ICP备2023020795号-1