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Auliya Siwi Nugrahani

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2023 FEB Universitas Maritim Semarang

A performance audit is an audit activity systematically and objectively based on the type of evidence to assess the efficiency, effectiveness, and economics of the audited entity's operations to improve unit operations and achieve good public accountability. This research aims to get to know more about how much influence public sector audit performance has on public accountability through functional oversight that acts as a moderator. This research is a qualitative research type, in which public sector organizations are the object of the research being studied. Conducting research methods in the form of a literature review by analyzing books and scientific writings that have the same title and discussion, so that there are 3 journals taken randomly. This study found that there is a significance between Performance Audits on Public Accountability and Functional Supervision in moderating performance audits on Public Accountability.

Vilia Emor; Meity Tanor; Danny Ch. Posumah

Konstanta : Jurnal Matematika dan Ilmu Pengetahuan Alam 2023 International Forum of Researchers and Lecturers

Studying biology serves as a means to enhance understanding, abilities, perspectives, principles, and ecological accountability. Biology is the scientific discipline that seeks to understand the natural world. Learning biology entails more than simply acquiring factual knowledge, concepts, or principles; it is also an exploratory endeavor. This research aims to discuss problem-based learning (PBL), which can improve the learning outcomes of class XI biology students on plant tissue material and can be used as an alternative learning model. This research uses classroom action research (PTK), which includes four stages: planning, implementing actions, observation,  and reflection, which aim to improve the learning process. PTK is an activity that involves testing an idea in practice, which can improve and increase the quality of the teaching and learning process. The application of the PBL model was able to improve student learning outcomes, especially in biology subjects with plant tissue material for class XI students at SMA N 2 Langowan. During the pre-cycle, the average value was 5.7. In cycle I, it climbed to an average value of 7.3. In cycle II, it further increased to an average value of 8.4. Meanwhile, the completeness of student learning outcomes in the pre-cycle was 20%, while in the first cycle, it was 67%, then grew again in the second cycle, specifically 87%. Based on the aforementioned research findings, it can be inferred that the implementation of the Problem-Based Learning (PBL) model has led to an improvement in the academic performance of Biology students at SMAN 2 Langowan.  

Gracia Irena Saputri; Christian Wiradendi Wolor; Marsofiyati Marsofiyati

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2023 Pusat Riset dan Inovasi Nasional

This research discusses public information in the Pademangan Sector Police. Public information is an important part of public administration. Public information is all information that is publicly available and can be accessed by the public freely. This information may include government data, public reports, legal documents, or other relevant content. The importance of public information in society is to encourage transparency, accountability and citizen participation in the democratization process. However, effective management and access to public information also raises issues related to privacy, security and ethics. The use of public information is also to provide open and transparent access to information produced or managed by the government or public institutions to the general public. This aims to enable the public to understand, monitor and participate in government and decision-making processes. Public information enables the public to have sufficient knowledge to evaluate government performance, understand public policy, and play an active role in community development and maintaining government accountability. Therefore, it is important for the government and other agencies, including the police, that provide public information to consider the interests of the community and maintain the basic principles of fair and just public information.

Fathol Bari

Jurnal Hukum dan Sosial Politik 2023 International Forum of Researchers and Lecturers

Preventing criminal acts of money politics in general elections is an important effort to maintain election integrity and the sustainability of democracy. The practice of money politics can threaten democratic principles, such as justice, participation and accountability. To overcome this problem, public education, information campaigns and community involvement play a crucial role in building public awareness of the dangers of money politics. This article discusses several key issues related to money politics, including factors that influence people to become involved in money politics, the negative impact of money politics on the integrity of elections and democracy, as well as effective strategies for building public awareness. Apart from that, this article also highlights the important role of public education, information campaigns and community involvement in preventing money politics in the 2024 elections. Through this collaborative effort, it is hoped that the public can be actively involved in honest, fair and transparent elections and avoid the rise of politics. Money.

putra, Aper prima; Srimindarti, Ceacilia; Lestar, Etty Puji

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2023 Sekolah Tinggi Ilmu Ekonomi Totalwin

The aims of this study are to analyze the effect of competence of human resources, internal control, use of technology and community participation on village fund accountability. The Kota Intan village community sees a lack of transparency from the village government, causing a sense of community apathy, that the authority for village development is the task of the village government. The population of this study consisted of village heads, village secretaries, BPD, section heads, heads of affairs, and heads of sub-villages and the criteria of research sample worked for at least 1 year with a minimum education of high school or equivalent. There was 83 respondents from 5 villages. The results of this study show that the competence of human resources had a positive but not significant effect on village fund accountability, there was a negative but not significant internal control effect on village fund accountability, there was a positive and significant influence on the use of technology on village fund accountability, and there was a positive but not significant effect community participation variable on accountability of village funds. The result of this study are expected to contribute to development of village fund accountability. While the urgency of this study relate information for the district government and the community so they know the principles of village fund accountability.   Keywords: Village Fund, human resource competency, internal control, community participation, accountability.  

Becdivanto Trianjas Hutomo Aji; Reni Yendrawati

Jurnal Akuntan Publik 2023 International Forum of Researchers and Lecturers

Society demands public sector organizations to be able to manage public services and provide them in an accountable, participative and transparent manner. SAKTI or Institutional Level Financial Application System is an application that is used as a means of work units in supporting the implementation of SPAN to carry out financial management which includes the planning stages to budget accountability. The purpose of this research is to observe how SAKTI works and to analyze the system, with the implications of whether it provides convenience in the performance of work units of government agencies. This type of research is descriptive qualitative and the method for collecting data used is direct observation with field research and library research, and the information will be filtered through descriptive analysis methods. The research results that have been achieved are that SAKTI is a new effectiveness. The advantage of using SAKTI is that it has an open platform, so it can be accessed anywhere and anytime, and provides efficient integration. Weaknesses in the use of SAKTI is the user's understanding in technical operations, so it requires sufficient training and another deficiency is the internal control of the organization. The conclusion of this research is that in the era of technology that pressures society for optimal and in-depth digital understanding. Suggestions by the author are to integrate a digital concept in the work system of the work unit, more understanding is needed so that it does not become an obstacle.