Abstract. This study aims to explore the collegial collective relationship between BPK members and follow up on the results of the examination. The approach used is the descriptive qualitative research method. Data were collected through interviews with 8 auditors from the DIY Representative BPK. The interview was conducted to explore the perception of the BPK auditors regarding the collegial collective relationship between members and the follow-up to the results of the examination. The results of this study indicate that there is a collegial collective relationship between BPK members. Since the existence of a collegial collective relationship between BPK members, there is no longer domination of the BPK chairman in deciding a policy. Policies that are strategic and have a national impact will be decided jointly by all members of the BPK (team 9 or agency members). If consensus is not reached, a vote is held to seek the most votes. Regarding the follow-up examination, when the auditor and the review team find any deviations, the follow-up is carried out by giving a kind of management letter to the auditee. BPK's findings must be followed up by returning the amount of money found. If the finding exceeds Rp10,000,000 must be reported in the LHP.
 
 

Early Childhood Education is the most basic level of education which is expected to be a strong foundation for maximizing children's abilities so that they are able to live independently and benefit the environment. The coaching program must be designed, planned, and implemented carefully according to the characteristics of the child. Learning in early childhood is held interactively, fun and motivates children to participate actively. The 2013 curriculum includes the development of aspects of the curriculum structure, the learning process with a scientific approach, and an authentic assessment. Scientific approach (scientific) is learning based on facts/phenomena that can be explained by logical thinking, inspiring students to think critically, analytically and accurately in identifying, understanding and solving problems. For this reason, researchers are interested in examining the effectiveness of the scientific approach with the help of the natural environment to increase the creativity of children aged in TK Pembina Limpung. The data were obtained from 30 children which were divided into the control group and the experimental group. Then it was analyzed using SPSS Version 19. The results showed that in the experimental class the scientific approach assisted by the natural environment was quite effective in increasing the creativity of children in the Pembina Kindergarten, Limpung sub-district.