Suchergebnisse

This research entitled is "The Impact of Motivation and Professionalism on the Auditquality of Inspectorate officers Financial Supervisory Areas (Empirical Studies inCirebon regency governments)." The purpose of this study was to examine theimpact of motivation and professionalism on audit quality. Common issues in thisresearch is the existence of audit findings that are not detected by the officers of theInspectorate as an internal auditor, but found by Badan Pemeriksa Keuangan (BPK)as the external auditor. This study has three variables, namely motivation andprofessionalism as independent variables and audit quality as dependent variables.Motivation variables were measured with four indicators of the level of aspiration,toughness, tenacity, and consistency. Variables measured with five indicators ofprofessionalism that is dedication to the profession, social obligations,independence, confidence in the profession, relations with other professions. Whileaudit quality is measured by three indicators of the process quality, quality results,and quality audit, follow-up audit. Method of this research is explanatory orConfirmation Research. The sampling data of this study using census techniques.The data analysis used is simple regression analysis and multiple regressions. Thepopulation chosen was the auditor in charge of the Inspectorate of Cirebon. Thesamples taken were 30 respondents. Based on the research that has been done, itcan be seen that the impact of motivation on audit quality is 12.6%, but notsignificant impact, professionalism impact on audit quality by 41.9% and significantlypositive. While, motivation and professionalism simultaneously impact on auditquality by 38.3%.

Teaching and learning as a process and concept is often researched through the viewpoint of graduate students as future educators in their respective fields. The aim of this study was to explore graduate students' conceptions, experiences, and advice about teaching and learning as they embark on their journey as educators. Through purposive sampling, data were collected from students in the final year of their master's program in education at a large university in Saudi Arabia. A qualitative content analysis of students' written responses revealed three main themes: 1) definitions of teaching and learning were either teacher-led (predominant) or student-focused; 2) practical activities and assignments framed students' memorable experiences; and, 3) updated, diverse methodologies including practical applications formed the main advice for educators. Student conceptions of teaching and learning, while predominantly teacher-led, illustrated elements of student-centered learning. An underlying trend throughout the data was an awareness and description of the ongoing transition from teacher-centered/led to student-centered classrooms in their higher education experiences. Implications of this study include reflection on teaching and student-centered learning as a concept and process in graduate-level education programs and faculty academic development and reconsideration of the traditional faculty-student relationship to a more cooperative and involved one, particularly at the graduate level.

Received: 23 June 2021 / Accepted: 4 August 2021 / Published: 5 September 2021

Abstract. Waled Regional General Hospital of Cirebon Regency apply the BLUD Financial Management to apply sound business practices to improve health service to the community optimally. As an accounting entity, RSUD implementing KDP-BLUD is obliged to conduct accounting and prepare financial statements. Based on the Regulation of the Minister of Home Affairs of the Republic of Indonesia Number 61 Paragraph 116 The year 2007 concerning Technical Guidelines for Financial Management of Regional Public Service Agency, BLUD holds accounting and financial statements using accrual basis in the recognition of income, expenses, assets, liabilities, and equity funds. However, the reality of the current state of accounting used by Waled Regional General Hospital of Cirebon Regency has not been accrual-based and is still cash-based toward accruals. This study aims to identify the accounting system, especially the preparation of accrual-based financial statements, in connection with the establishment of the Regional General Hospital of Cirebon Regency that has applied the KDP-BLUD to be accountable in accordance with applicable regulations. Type This research is qualitative research with case study approach. The data in the research was obtained through interview and observation with respondents from the scope of BLUD RSUD Waled of Cirebon Regency. The result of the research shows that RSUD Waled of Cirebon Regency that has applied PPK-BLUD so far in preparing its financial report still not accrual based, and still based on Financial Accounting Standard (SAK) not yet using Government Accounting Standard (SAP).Keyword: Financial Report; Accounting Policies; Accounting System. Abstrak. Rumah Sakit Umum Daerah Waled Kabupaten Cirebon menerapkan Pola Pengelolaan Keuangan BLUD dengan menerapkan praktik-praktik bisnis yang sehat untuk meningkatkan pelayanan kesehatan kepada masyarakat secara optimal. Sebagai entitas akuntansi, RSUD yang menerapkan PPK-BLUD wajib menyelenggarakan akuntansi dan menyusun laporan keuangan. Berdasarkan Peraturan Menteri Dalam Negeri RI Nomor 61 Paragraf 116 Tahun 2007 tentang Pedoman Teknis Pengelolaan Keuangan Badan Layanan Umum Daerah, BLUD menyelenggarakan akuntansi dan laporan keuangan menggunakan basis akrual, baik dalam pengakuan pendapatan, biaya, aset, kewajiban, maupun ekuitas dana. Akan tetapi, realitas kondisi saat ini basis akuntansi yang digunakan Rumah Sakit Umum Daerah Waled Kabupaten Cirebon belum berbasis akrual dan masih berbasis kas menuju akrual. Penelitian ini bertujuan mengidentifikasi sistem akuntansi, khususnya penyusunan laporan keuangan berbasis akrual, sehubungan dengan telah ditetapkannya Rumah Sakit Umum Daerah Kabupaten Cirebon yang telah menerapkan PPK-BLUD agar dapat dipertanggung jawabkan sesuai dengan peraturan yang berlaku. Jenis Penelitian ini adalah penelitian kualitatif dengan pendekatan studi kasus. Data dalam penelitian diperoleh melalui wawancara dan observasi dengan responden yang berasal dari instansi lingkup BLUD RSUD Waled Kabupaten Cirebon. Hasil penelitian menunjukkan bahwa RSUD Waled Kabupaten Cirebon yang sudah menerapkan PPK-BLUD selama ini dalam menyusun laporan keuangannya masih belum berbasis akrual, dan masih berpedoman pada Standar Akuntansi Keuangan (SAK) belum menggunakan Standar Akuntansi Pemerintahan (SAP).Kata Kunci : Laporan Keuangan; Kebijakan Akuntansi; Sistem Akuntansi.

This study aims to examine the relationship between attitude, subjective norm, and perceived behavioral control with internal and external whistleblowing. It also evaluates the role of perceived organizational support (POS) as the moderating variable. This study adopts Ajzen's Theory of Planned Behavior (TPB), incorporating attitudes, subjective norms, and perceived behavioral control as key determinants of whistleblowing intentions, further exploring the moderating role of perceived organizational support in shaping the relationships between these TPB components and internal and external whistleblowing intentions. This study employs a survey questionnaire, and data collected from employees of banking company located in four cities in west java Indonesia. The warp partial least squares structural equation modeling (PLS-SEM) approach was employed to analyze the data and test the proposed model. The findings demonstrate that: (1) attitude and perceived behavioral control effect internal whistleblowing intention; (2) subjective norm effect both of whistleblowing intention channels. (3) POS is only able to moderate the influence of attitude on external whistleblowing intention. This study expands the existing literature by examining the role of perceived organizational support (POS) as a moderating variable between attitude, subjective norm, perceived behavioral control and both of whistleblowing intentions (internal & external). The originality and value of being a whistleblower lies in an employee's sense of belonging to their organization. It is crucial for organizations to establish a supportive and effective whistleblowing system to protect whistleblowers and prevent fraud. Future research should focus on comparing and analyzing employees from diverse backgrounds in Indonesia, and also consider enhancing the model with various moderating variables.

The government organizes the village fund within the framework of fulfilling the ideals of the Indonesian people, namely the existence of equal distribution in each region. The amount of village funds requires the village government to make transparent financial reporting. However, not all village governments are able to manage village funds properly. So, this dedication is to help the village government make and request financial reports according to the standards. This activity is carried out within a period of 2 months with several meetings. Each participant will be guided to be able to manage finances so that they can be requested. The object of this research is the village head, village secretary, finance department, and treasurer in Battembat village, Tengah Tani sub-district, Cirebon. The results of this study it is known that the finance department has been able to make financial records both manually and in systems. Financial information in the financial process into financial reports is sufficient for decision-making material. According to information, this finance section has also been adapted to the Siskeudes application which is also supported by the program section.