bluuebunny/crossref_metadata_2025 huggingface dataset:
“Merapi Volcano Imaginary” an alternative multimedia learning geography in the south region of Merapi volcanism
Authors: Nursa'ban Muhammad , Mukminan Mukminan , Widyastuti Mawanti , Langit Dimas Sekar , Anwar Muhammad Choirul
Published: January 2023

This study aims to anticipate the loss of learning for students in the geography education field practice in the southern region of Merapi Volcano during the Covid-19 Pandemic era by developing Android-based interactive learning multimedia as a medium as well as teaching materials. The development uses the ADDIE method (Analysis, Design, Development, Implementation, and Evaluation). Product feasibility was assessed by six material and media expert lecturers and 10 geography education students as users. The result of the development is an interactive multimedia with flipped book combined with Adobe Flash Maker on Android, with the name "Merapi Volcano Imaginary". The contents of the material are geographic physical and socio-economic studies on ten study areas, namely: Tugu Yogyakarta, Lava Breccia, Sambisari Temple, Merapi Museum, Plawangan Hill, Mbah Maridjan Museum, Kaliadem Bunker, Gendol River, Museum of "Sisa Hartaku", upper River Section "Opak". The experts rated the media and material in the Excellent category. The results are the same by users for aspects: readability, cohesiveness, attractiveness, coloring, material understanding, material order, and metacognitive value. All respondents stated that multimedia was very feasible and effective as a medium and teaching material for field practice of geography education in the southern region of Merapi Volcano
Investigating How People Who Self-harm Evaluate Web-Based Lived Experience Stories: Focus Group Study
Authors: Winstone Lizzy , Mars Becky , Ferrar Jennifer , Moran Paul , Penton-Voak Ian , Grace Lydia , Biddle Lucy
Published: January 2023

Background

The positive and negative effects of interacting with web-based content on mental health, and especially self-harm, are well documented. Lived experience stories are one such type of static web-based content, frequently published on health care or third-sector organization websites, as well as social media and blogs, as a form of support for those seeking help via the web.

Objective

This study aimed to increase understanding about how people who self-harm engage with and evaluate web-based lived experience stories.

Methods

Overall, 4 web-based focus groups were conducted with 13 people with recent self-harm experience (aged 16-40 years). In total, 3 example lived experience stories were read aloud to participants, who were then asked to share their reactions to the stories. Participants were also encouraged to reflect on stories previously encountered on the web. Data were analyzed thematically.

Results

Overall, 5 themes were generated: stories of recovery from self-harm and their emotional impact, impact on self-help and help-seeking behaviors, identifying with the narrator, authenticity, and language and stereotyping.

Conclusions

Lived experience stories published on the web can provide a valuable form of support for those experiencing self-harm. They can be motivating and empowering for the reader, and they have the potential to distract readers from urges to self-harm. However, these effects may be moderated by age, and narratives of recovery may demoralize older readers. Our findings have implications for organizations publishing lived experience content and for community guidelines and moderators of web-based forums in which users share their stories. These include the need to consider the narrator’s age and the relatability and authenticity of their journey and the need to avoid using stigmatizing language.
A web-based prediction model for post-stroke depression: A multicenter, retrospective study (Preprint)
Authors: Gong Jun , Zhang Yalian , Zhong Xiaogang , Zhang Yi , Chen Yanhua , Wang Huilai
Published: January 2023

BACKGROUND

Post-stroke depression (PSD) was one of the most prevalent and serious neuropsychiatric effects after stroke. Nevertheless, the association between liver function test indices and PSD remains elusive.

OBJECTIVE

The aim of this study was to explore the relationship between the liver function test indices and PSD, and construct a prediction model for PSD.

METHODS

Patients were selected from 7 affiliated medical institutions of Chongqing Medical University from January 1, 2015 to January 1, 2021. Variables including demographic characteristics and liver function test indices were collected from the hospital electronic medical record system. Predictors were selected using univariate analysis, least absolute shrinkage and selection operator. Subsequently, multivariate logistic regression was adopted to build the prediction model. Furthermore, receiver operating characteristic curve (ROC), sensitivity, specificity, accuracy, calibration curve analysis and decision curve analysis were used to assess the performance of the prediction model.

RESULTS

A total of 464 PSD and 1621 stroke patients met the inclusion criteria. Six liver function test items, namely AST, ALT, TBA, TBil, TP, ALB/GLB, were closely associated with PSD, and included for the construction of the prediction model. The ROC curve was 0.751 in the training set and 0.708 in the validation set, respectively. Furthermore, the calibration curve analysis plot and decision curve analysis plot showed that the prediction model featured a moderate clinical practicability.

CONCLUSIONS

The prediction model constructed using these six predictors displayed a medium prediction ability, which could be used for the participating hospital units or individuals by mobile phone or computer.
Design Preferences for a Serious Game–Based Cognitive Assessment of Older Adults in Prison: Thematic Analysis (Preprint)
Authors: Mantell Rhys , Withall Adrienne , Radford Kylie , Kasumovic Michael , Monds Lauren , Hwang Ye In Jane
Published: January 2023

BACKGROUND

Serious games have the potential to transform the field of cognitive assessment. The use of serious game–based cognitive assessments in prison environments is particularly exciting. This is because interventions are urgently needed to address the rapid increase in the number of currently incarcerated older adults globally and because of the heightened risks of dementia and cognitive decline present in this population. Game-based assessments are assumed to be fun, engaging, and suitable alternatives to traditional cognitive testing, but these assumptions remain mostly untested in older adults. This is especially true for older adults in prison, whose preferences and needs are seldom heard and may deviate from those previously captured in studies on cognition and serious games.

OBJECTIVE

This study aimed to understand the design preferences of older adults in prison for a game-based cognitive assessment.

METHODS

This study used reflexive thematic analysis, underpinned by critical realism, and applied the technique of abduction. Overall, 4 focus groups with a total of 20 participants were conducted with older adults (aged ≥50 years; aged ≥45 years for Aboriginal and Torres Strait Islander people) across 3 distinct prison environments in Australia.

RESULTS

Self-determination theory was used as a theoretical foundation to interpret the results. Overall, 3 themes were generated: Goldilocks—getting gameplay difficulty just right through optimal challenge (the first theme emphasizes the participants’ collective desire for an individualized optimal level of difficulty in serious gameplay), Avoiding Childish Graphics—gimmicky gameplay can be condescending (the second theme raises the importance of avoiding immature and childlike gameplay features, as some older end users in prison felt that these can be condescending), and A Balanced Diet—meaningful choice and variety keeps game-based assessments fun (the third theme highlights the strong user preference for meaningful choice and variety in any serious game–based cognitive assessment to maximize in-game autonomy).

CONCLUSIONS

The collection of these themes provides novel insights into key game design preferences of marginalized older adults.
Analisis Contagion Informasi Kenaikan Pajak Warga Amerika Terhadap Indeks Pasar Modal Tujuh Negara Kaya Berkembang
Authors: Maulana Aviandi Okta
Published: January 2023

This research examines contagion effect among seven new emerging economy countries around the incerease of U.S. household tax January2, 2013. Using one minutes intraday return as a data. Johansen cointegration test and Granger causality test is used for knowing contagion relation among study period. The result clearly shows that the increase of U.S. household tax causes contagion relationship among the capital markets and strong relationship between short-term capital market studied.
Expectation Gap Antara Persepsi Auditor Internal dan Auditee Terhadap Kinerja Auditor Internal Terkait dengan Pelaksanaan, Hasil, dan Tindak Lanjut Audit (Studi Pada Pemerintah Provinsi Maluku)
Authors: Simatauw Nindya Felensia
Published: January 2023

This study aims to empirically examine the expectation gap between the perceptions of internal auditors and auditees on the performance of the internal auditors related to the audit, the audit results, and follow-up of audit.The technique of collecting data used questionnaires and documentation. Sampling in this study usied census techniques for internal auditors and purposive sampling techniques for the auditee. Analysis used the Mann-Whitney test.Based on the results of the test data and data analysis, it can be stated that there is expectation gap between the perceptions of internal auditors and auditees on the performance of the internal auditors related to the implementation audit and follow-up of audit. However, there is no expectation gap that was found between the perceptions of internal auditors and auditees on the performance of the internal auditors related to the audit results.
EVALUASI INDIKATOR KINERJA UTAMA PADA KPP PRATAMA SEMARANG BARAT
Authors: Ismaryanto Wahyu Setyaji
Published: January 2023

Pengukuran kinerja pada sektor publik digunakan untuk menilai pen-capaian kinerja dan memberikan gambaran tentang keberhasilan atau kegagalan dalam rangka mewujudkan akuntabilitas instansi pemerintah. Indikator kinerja sebagai alat untuk mengidentifikasi dan mengukur capaian kinerjanya harus valid, dalam arti mampu menggambarkan kinerja yang sebenarnya. Indikator kinerja juga harus berorientasi pada hasil karena secara langsung dapat menggambarkan pencapaian tujuan.Penelitian ini bertujuan untuk menilai validitas dan orientasi Indikator Kinerja Utama (IKU) dengan menggunakan kriteria SMART dan four quadrant analysis. Teknik pengumpulan data yang digunakan adalah dokumentasi, wa-wancara, kuesioner, dan riset pustaka. Penelitian dilakukan di KPP Pratama Sema-rang Barat dengan fokus penelitian pada IKU eselon III dan unit kerja di bawahnya, yaitu unit eselon IV dan Kelompok Jabatan Fungsional. Penelitian ini tidak mencakup IKU pada level individu atau pegawai.Hasil penelitian menunjukkan bahwa 96% IKU eselon III dan 98% IKU eselon IV dan Kelompok Jabatan Fungsional di KPP Pratama Semarang Barat dinyatakan valid. Hasil evaluasi menggunakan four quadrant analysis menunjuk-kan bahwa IKU yang digunakan oleh KPP Pratama Semarang Barat belum berori-entasi pada hasil. Penelitian juga menemukan bahwa kendala dalam penyusunan dan pengimplementasian IKU yaitu pemahaman yang kurang atas proses bisnis DJP, sistem informasi pengelolaan kinerja belum memadai, pemahaman pegawai terhadap pengelolaan kinerja belum merata, dan adanya keterbatasan SDM.
EVALUASI SISTEM PENGUKURAN KINERJA KANTOR PELAYANAN PERBENDAHARAAN NEGARA (STUDI PADA KPPN YOGYAKARTA)
Authors: Pustakawan Dian
Published: January 2023

This study aims to evaluate peformance measurement system (PMS) in state treasury office (KPPN) Yogyakarta. Using data gathered from document review and interview with chief and staff of KPPN Yogyakarta, it was found that PMS using Balanced Scorecard in KPPN had accurately measured performance both organization and individual. In contrary, the implementation of PMS had not been used optimaly.
PENGARUH FAKTOR TEKNIS DAN ORGANISASIONAL TERHADAP KUALITAS LAPORAN KEUANGAN (Studi pada Kementerian Ketenagakerjaan Republik Indonesia)
Authors: Herdianto Deni
Published: January 2023

Shortcoming in identifying variables that affect the quality of financial statements and limitation in formulating the policies to solve them are the one of the classical problem faced by the governmental entity in Indonesia. The purpose of this study is to examine and analyze the influence of technical and organizational factors on the quality of financial statements. This will be linked with the decision making process implemented by the management to improve the quality of financial statements. Agency theory perspective is used to interpret the results of this research.The samples of this study consist of 69 officials (minimum echelon IV) that in 2015 or 2014 were actively involved in preparing and presenting financial statements of satuan kerja (satker) at Ministry of Labor in DKI Jakarta and UPTP (vertical office) all around Indonesia. This study uses mixed methods, applying a combination of two approaches (quantitative and qualitative) at the same time with sequential explanatory strategy. SPSS ver. 20 was used to analyze the quantitative data. Content analysis was used to analyze the qualitative data.This study provides evidence that the quality of financial statements is influenced by implementation of Standar Akuntansi Pemerintahan (SAP), reconciliation, and competence of human resources. The results showed that agency theory is very relevant to describe the current condition of governmental accounting and reporting. The policies to improve the quality of financial statements are reactively formulated. They do not have a main focus, roadmap and a grand strategy to solve the problems. Frequently, decision is not made based on scientific studies. The findings also revealed that institutional isomorphism did contribute to the process of preparing and presenting financial statements. The major contribution of this research is to provide an understanding of the factors that affect the quality of financial statements, which in turn could be used to formulate government policy in the future.
ANALISIS SISTEM PENGENDALIAN INTERN PEMERINTAH DALAM PELAKSANAAN PENCAIRAN ANGGARAN BELANJA NEGARA PADA KANTOR PELAYANAN PERBENDAHARAAN NEGARA JAKARTA IV
Authors: Kusmandhani Yogi
Published: January 2023

This study aims to obtain an overview as well as to analyze the effectiveness and obstacles that occured in the implementation of Government Internal Control System (SPIP) in the process of state-budget expenditure disbursement in Treasury Office (KPPN) of Jakarta IV. The study also tried to identify the mechanisms of institutional isomorphism that emerge in the implementation of SPIP. The data collection techniques exercised were interviews, observation, documentation, and questionnaires. Analysis of data using Miles & Huberman model consists of three stages i.e. data reduction, data presentation, and conclusion. Based on the results of data analysis, it is concluded that the implementation of SPIP in KPPN Jakarta IV has been effective but still have to make improvements in several parameters. Institutional Isomorphism mechanisms that occurred in the implementation of SPIP were coercive isomorphism and normative isomorphism.
PENGARUH FAKTOR-FAKTOR TEKNOLOGI INFORMASI, INTERAKSI, DAN MOTIVASI TERHADAP KEMAMPUAN AUDITOR DALAM BERBAGI PENGETAHUAN
Authors: Nusa Nabella Duta
Published: January 2023

Penelitian ini bertujuan untuk menganalisis faktor yang dapat mempengaruhi kemampuan auditor dalam berbagi pengetahuan. Secara khusus, penelitian ini membagi faktor-faktor tersebut menjadi tiga kelompok: faktor teknologi informasi, kelompok faktor interaksi (terdiri dari iklim organisasi, pendampingan, konflik dan ambiguitas peran), dan kelompok faktor motivasi (terdiri dari penghargaan organisasional, keuntungan timbal balik, kesenangan dalam membantu orang lain, keyakinan-sendiri terhadap pengetahuan). Pembangunan model penelitian didasarkan pada beberapa teori, antara lain Mentoring Theory, Economic Exchange Theory, Social Exchange Theory, dan Social Cognitive Theory. Objek penelitian ini adalah auditor Kantor Akuntan Publik (KAP). Data dikumpulkan melalui penyebaran kuesioner dan kuesioner yang kembali sebanyak 82 buah. Metode analisis statistik yang digunakan adalah metode Structural Equation Modeling (SEM).
STUDI KOMPARATIF PENERAPAN AKUNTANSI AKRUAL PADA PEMERINTAH DAERAH: PENDEKATAN RISET CAMPURAN
Authors: Ibrahim Pajaruddin
Published: January 2023

Tujuan penelitian ini adalah memberikan bukti empiris terkait penerapan akuntansi akrual pada pemerintah daerah di Indonesia. Penelitian ini membandingkan penerapan akuntansi akrual di Kota Semarang dan Kota Palopo. Penelitian ini akan menggunakan metode penelitian campuran. Desain yang digunakan adalah exploratory. Pada fase kualitatif dilakukan wawancara kepada 13 orang responden yang mewakili Pemerintah Kota Semarang, Pemerintah Kota Palopo, Komite Standar Akuntansi Pemerintahan dan Akademisi. Analisis tematik digunakan untuk menjawab pertanyaan penelitian. Pada Fase Kuantitatif dilakukan penyebaran kuisioner kepada 124 pengelola keuangan di Kota Semarang dan Kota Palopo. Proses penerapan akuntansi akrual di Kota Semarang jauh lebih baik dibandingkan dengan penerapan akuntansi akrual di Kota Palopo. Kemauan berinovasi menjadi kunci kesuksesan Kota Semarang. Kota Palopo terjebak pada fenomena prokrastinasi. Fenomena prokrastinasi juga terajadi pada kebanyakan pemerintah daerah di Indonesia. Mekanisme koersif, mimetik dan normatif eksis pada penerapan akuntansi akrual di Kota Semarang dan Kota Palopo. Berdasarkan hasil analisis faktor, berhasill diidentifikasikan atau ditemukan ada 5 (lima) faktor yang mempengaruhi penerapan akuntansi akrual yaitu: Faktor aturan, Faktor sumber daya manusia, Faktor komitmen pimpinan, Faktor strategi implementasi, Faktor karakteristik organisasi. Secara kumulatif, variasi seluruh item yang ada mampu dijelaskan oleh kelima faktor adalah sebesar 70,706 persen, sisanya sebesar 29,294 persen dijelaskan oleh faktor lainnya di luar dari kelima faktor tersebut.
ANALISIS PENGELOLAAN DAN PENYAJIAN SALDO ANGGARAN LEBIH PADA LAPORAN KEUANGAN PEMERINTAH PUSAT TAHUN 2010-2015
Authors: Assyayuti Affifah Nurviana
Published: January 2023

Laporan Keuangan Pemerintah Pusat (LKPP) merupakan wujud pertanggungjawaban atas pelaksanaan Anggaran Pendapatan dan Belanja Negara (APBN). Hasil pemeriksaan BPK menunjukkan bahwa LKPP belum pernah mendapatkan opini Wajar Tanpa Pengecualian. Salah satu permasalahan berulang yang selalu menjadi temuan adalah Saldo Anggaran Lebih (SAL).Penelitian ini merupakan penelitian kualitatif dengan strategi studi kasus untuk mengeksplorasi pengelolaan SAL, faktor-faktor yang berimplikasi terhadap pengelolaan dan penyajian SAL, serta upaya-upaya yang dilakukan pemerintah dalam menindaklanjuti temuan BPK terkait SAL. Pengambilan data dilakukan melalui wawancara dengan lima belas informan terpilih dan studi dokumen yang berkorelasi terhadap SAL.Hasil penelitian menunjukkan bahwa terdapat permasalahan dalam pengelolaan SAL terutama pada penetapan saldo awal, SiLPA/SiKPA, koreksi pembukuan, transaksi-transaksi yang memengaruhi SAL, serta penyajian saldo fisik dan catatan SAL. Permasalahan tersebut disebabkan adanya perbedaan persepsi antara auditor dengan auditee, kelemahan pada rekonsiliasi, pemantauan, koordinasi, basis data dan koreksi, regulasi, serta dukungan teknologi. Adapun untuk mengatasi permasalahan tersebut, pemerintah telah melakukan perbaikan melalui penerbitan regulasi, penemuan formula SAL, perbaikan sistem rekonsiliasi, proaktif terhadap pelaporan hibah, pemutihan saldo kas di bendahara pengeluaran, dan peningkatan pemantauan. Penelitian ini diharapkan dapat memberikan sumbangan dalam perbaikan pengelolaan SAL oleh pemerintah melalui pemusatan upaya perbaikan pada titik-titik kelemahan yang terdapat pada sistem pengelolaan dan pelaporan SAL serta dapat menambah referensi penelitian mengenai SAL.
Apakah Kecukupan Pengungkapan LKPD Dipertimbangkan dalam Perumusan Opini Audit BPK? (Studi Kasus di Indonesia)
Authors: Iqbal Mohammad
Published: January 2023

Penelitian ini bertujuan mengukur sejauh mana tingkat pengungkapan LKPD tahun 2013 dan 2014 yang memperoleh opini WTP. Penelitian ini juga bertujuan mengidentifikasi faktor-faktor apa saja yang menyebabkan diabaikannya kriteria kecukupan pengungkapan oleh auditor BPK dalam merumuskan opininya. Pengukuran tingkat pengungkapan wajib LKPD dilakukan dengan teknik   berdasarkan kriteria Government Compliance Index (GCI) yang telah dimutakhirkan  Sedangkan identifikasi faktor-faktor penyebab terjadi kasus yang diteliti dilakukandengan teknik pencocokan pola ( ) dan strategi pengembangan penjelasan tandingan ( . Hasil   membuktikanbahwa rata-rata tingkat pengungkapan wajib LKPD tahun 2013-2014 yang memperoleh opini WTP masih rendah, yaitu 53,79% dan 56,14%. Sementara itu, hasil analisis dengan teknik pencocokan pola menunjukkan bahwa auditor BPK menganggap kekurangan penyajian pengungkapan wajib bukan sebagai salah saji yang material dan memutuskan untuk tidak memodifikasi opininya. Sedangkan hasil pengembangan penjelasan tandingan menunjukkan adanya faktor-faktor lain yang turut berkontribusi menyebabkan terjadinya kasus yang diteliti, antara lain pelaksanaan prosedur pengujian pengungkapan yang tidak memadai, toleransi auditor tingkat atas terkait kekurangan pengungkapan LKPD, dan adanya tekanan politik eksternal.
ALISIS HUBUNGAN ANTARA SKEMA KOMPENSASI DAN RETENSI KARYAWAN PADA PT GALANG MEDIA UTAMA YOGYAKARTA DAN UGM PRESS YOGYAKARTA
Authors: Zakiah Zakiah
Published: January 2023

Perubahan lingkungan bisnis yang radikal, cepat, konstan, pervasif dan simultan mengharuskan sebuah perusahaan melakukan kegiatan bisnisnya secara efektif dengan cara membuat karyawannya yang berharga tetap bertahan (retensi karyawan) di perusahaan (Hosain, 2016). Lebih lanjut, Hosain (2016) mengatakan bahwa retensi karyawan dipengaruhi oleh kepuasan kerja. Kompensasi yang diterima karyawan merupakan salah satu hal yang akan memberikan kepuasan bagi karyawan. Karyawan yang puas akan memberikan kualitas lebih baik dalam bekerja dan hasil akhirnya memberikan laba lebih besar bagi perusahaan.PT Galang Media Utama (GMU) dan UGM Press merupakan perusahaan penerbit di Yogyakarta yang memiliki tingkat retensi karyawan sebesar 66,67% dan 79% atau turnover karyawan sebesar 33,33% dan 21%. Tingginya tingkat turnover karyawan pada GMU dan UGM Press harus dianalisis oleh pihak manajemen karena hal tersebut memberikan potensi kerugian finansial, nonfinansial, serta masalah reputasi bagi perusahaan. Penyebab tingginya turnover karyawan dianalisis keterkaitannya dengan skema kompensasi kedua perusahaan. Kemudian skema kompensasi kedua perusahaan dinilai efektivitasnya dalam meretensi karyawan. Metode penelitian yang digunakan ialah kualitatif dengan pendekatan studi kasus. Statistik korelasi ditambahkan untuk menunjukkan lebih jelas adanya hubungan antara skema kompensasi dan retensi karyawan.Hasil penelitian menunjukkan adanya hubungan negatif dan moderate antara skema kompensasi dan retensi karyawan pada PT Galang Media Utama (GMU) dan UGM Press dilihat dari nilai pearson correlation-nya. Dari hasil analisis proporsi, karyawan GMU lebih banyak yang memiliki niat untuk keluar dari perusahaan karena faktor kompensasi perusahaan dibandingkan karyawan UGM Press. Kepuasan karyawan atas kompensasi perusahaan juga ditunjukkan lebih tinggi oleh karyawan UGM Press dibandingkan karyawan GMU. Skema kompensasi UGM Press juga menunjukkan lebih efektif dalam meretensi karyawannya dibandingkan dengan GMU.
Evaluasi Kapabilitas Aparat Pengawasan Intern Pemerintah (Studi Pada Inspektorat Kabupaten Ponorogo)
Authors: Fitriana Lila
Published: January 2023

Kondisi kapabilitas Aparat Pengawasan Intern Pemerintah (APIP) di Indonesia berdasarkan hasil penilaian BPKP menunjukkan bahwa sebagian besar berada pada level 1 berdasarkan kriteria IACM yang dikembangkan oleh IIA. Sedangkan pada tahun 2019, pemerintah menargetkan 85% APIP sudah harus berada pada level 3, sehingga perlu dilakukan peningkatan kapabilitas. Untuk itu, penelitian ini bertujuan untuk memberikan kontribusi dalam meningkatkan kapabilitas APIPObyek penelitian yang dipilih yaitu Inspektorat Kabupaten Ponorogo karena level kapabilitasnya masih berada pada level 1. Peneliti melakukan evaluasi terhadap kondisi kapabilitas Inspektorat Kabupaten Ponorogo saat ini, mengkaji faktor-faktor yang menyebabkan Inspektorat Kabupaten Ponorogo belum bisa mencapai level kapabilitas yang lebih tinggi, dan mengkaji upaya yang harus dilakukan agar Inspektorat tersebut dapat meningkatkan kapabilitasnya. Hasil penelitian menunjukkan bahwa Inspektorat Kabupaten Ponorogo baru memenuhi 20 indikator atau indikator dari 58 indikator (34,5%) yang mewakili 10 KPA terkait dengan 6 elemen pengawasan IACM yang dipersyaratkan untuk naik ke level yang lebih tinggi yaitu level 2.Faktor yang menyebabkan Inspektorat tersebut belum bisa mencapai level yang lebih tinggi yaitu kurangnya komitmen kepala daerah, kurangnya komitmen pimpinan APIP, kurang optimalnya kerja tim peningkatan kapabilitas APIP, keterbatasan sumber daya manusia, dan kurangnya koordinasi. Sedangkan upaya yang harus dilakukan untuk meningkatkan kapabilitasnya yaitu melakukan peningkatan koordinasi, peningkatan sumber daya manusia, penyempurnaan tahap peningkatan kapabilitas APIP, perbaikan proses bisnis APIP, dan benchmarking.
Evaluasi Implementasi E-procurement dalam Pengadaan Barang/Jasa (Studi pada Universitas Gadjah Mada)
Authors: Basmar Nur Azizah
Published: January 2023

Pengadaan secara elektronik atau e-procurement adalah pengadaan barang/jasa yang dilakukan dengan menggunakan tenologi informasi dan transaksi elektronik sesuai dengan ketentuan perundang-undangan. Tujuan diterapkannya e-procurement yaitu untuk menekan penyalahgunaan dalam pengadaan barang/jasa dan dapat menghemat waktu dan biaya. Proses pengadaan barang/jasa secara elektronik (e-procurement) dilakukan berdasarkan Peraturan Presiden Nomor 54 Tahun 2010. Penelitian ini dilakukan di Universitas Gadjah Mada dengan jenis penelitian kualitatif. Teknik pengumpulan data menggunakan wawancara, dokumentasi dan kuesioner. Wawancara dilakukan kepada 6 narasumber dari struktural P2L UGM dan 4 dari narasumber ahli. Kuesioner dianalisis menggunakan pengukuruan efektivitas dari Kepmendagri Tahun 1996. Hasil penelitian menunjukkan bahwa Proses pengadaan barang dan jasa secara elektronik di lingkungan UGM sudah sesuai dengan Perpres nomor 54 tahun 2010 beserta perubahannya. Implementasi e-procurement di UGM sudah efektif. Dan dalam penentuan 3 (tiga) penyedia terbaik dalam proses lelang, terdapat cara yang dapat digunakan untuk meminimalisir kejadian tersebut yaitu, 1) kompetensi dari penyedia, 2) track record selama menjadi penyedia, dan 3) dokumen pengadaan, dibuat secara rinci.
Desain dan Analisis Kondisi Keuangan Pemerintah Daerah se-Jawa dan Bali Tahun 2013 dan 2014
Authors: Natrini Nur Dewi
Published: January 2023

The financial condition of the government, according to some researchers provide an overview of the government's ability to meet its obligations in the form of debt or fulfillment services in a timely manner. Through an assessment of the financial condition of the local government can figure out how to meet the needs of the public, how to use the resources, and how to process the resources so that more productive. The Indonesian government itself through DJPK has performed an analysis of financial condition using the method of Brown (1993), although there are some drawbacks. Therefore, this study also develop indicators of financial condition in accordance Brown (1993) that has been modified in accordance with the conditions of government in Indonesia. The means used to develop indicators in this study by comparing the GASB 34 with SAP PP No. 71 of 2010 and SAP PP No. 24 of 2005 and coupled with the study of literature and expert validation. Results from this comparison was obtained on 10 indicators of financial condition in accordance with the conditions or the policy of the Government of Indonesia. The purpose of the analysis was to assess the financial condition of financial condition are balanced in each local government. Therefore, this study uses clustering techniques dikembankan by Baidori (2015).
An Evaluation on the Effectiveness of Work Health and Safety Management System A Case Study of ‘Universitas Gadjah Mada’ Hospital Yogyakarta
Authors: Martha Vira Dwi
Published: January 2023

This research aims to evaluate the adoption of occupational health and safety management system at ’Universitas Gadjah Mada’ Hospital, to assess the effectiveness of work health and safety management system at ’Universitas Gadjah Mada’ Hospital based on the Committee of Sponsoring Organization of the Treadway Commission (COSO), the Government Regulation No. 50, 2012, the Indonesian Minister of Health’s Decree No. 432/MENKES/SK/IV/2007, and ’Universitas Gadjah Mada’ Hospital’s President Director’s Decision No. 127/SK/RS-UGM/VII/2015; and to offer an input for a more effective implementation.This research uses a qualitative method, the samples were selected using a purposive sampling technique, which means that the samples chosen are correlated with work health and safety risks, 10 resource persons were selected to represent 7 work units under the condition that one person is chosen from each unit, except from the cleaning service unit, where four persons were chosen due to differences of workplace risks. The data collection was performed using in-depth interviews under the guidance of Internal Control Questionnaires (ICQ); observational survey; document inspection; confirmation and documentation. The data collected were analyzed and then conclusions were drawn to answer the research questions. Results of this research are the design of work health and safety management system at ’Universitas Gadjah Mada’ Hospital is considered sufficient with a note, because it complies with all the Committee of Sponsoring Organization of the Treadway Commission (COSO) criteria, but it is yet to undergo an internal audit, the implementation of work health and safety management system at ’Universitas Gadjah Mada’ Hospital is quite effective because all of the Committee of Sponsoring Organization of the Treadway Commission (COSO) criteria have been implemented, with a note that although the decision letter for health examination program has been issued, it hasn’t been executed, and there are still some obsolete data.
EVALUASI PELAKSANAAN AUDIT INTERNAL PADA INSPEKTORAT KABUPATEN SLEMAN
Authors: Romarito Citra Saryani
Published: January 2023

Dalam mencapai efektivitas peran APIP, maka dibutuhkan kapabilitas yang memadai bagi APIP itu sendiri. Berdasarkan laporan hasil pengawasan semester 1 Tahun 2015 BPKP menyatakan bahwa masih ada APIP di Daerah Istimewa Yogyakarta (DIY) yang kapabilitas-nya berada pada level 2 dengan catatan perbaikan dan Inspektorat Kabupaten Sleman terma-suk salah satu didalamnya. Hal tersebut dapat diartikan bahwa proses audit telah dilaksana-kan, tetapi belum selaras dengan standar audit. Salah satu penilaian yang dapat dilakukan un-tuk mengetahui kesesuaian pelaksanaan audit internal dengan standar audit ialah dengan menggunakan pedoman telaah sejawat. Penelitian ini bertujuan untuk mengevaluasi kese-suaian pelaksanaan audit internal dengan standar audit yang berlaku. Penelitian ini menggu-nakan metode kualitatif.Hasil penelitian ini menunjukkan bahwa pemenuhan terhadap Standar Audit Intern Pe-merintah Indonesia oleh Inspektorat Kabupaten Sleman ialah cukup baik, yaitu 64,145%. Ketidaksesuaian terjadi karena jadwal penugasan yang padat, kemampuan objek pemeriksaan berbeda, kurangnya personil dan kemampuan auditor masih kurang, fasilitas yang belum me-madai, dan kurangnya pengawasan APIP terhadap pelaksanaan audit. Upaya perbaikan yang telah dilakukan, antara lain, melakukan perbaikan perencanaan audit, melakukan pembinaan pada objek pemeriksaan, meningkatkan kompetensi auditor, dan mengupayakan penambahan jumlah auditor. Hasil penelitian ini diharapkan dapat memberikan informasi kepada para pembuat kebijakan untuk mengambil langkah-langkah yang diperlukan sehingga terwujud peran APIP yang efektif.
ANALISIS KONSISTENSI ANTARA DOKUMEN PERENCANAAN DENGAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH (STUDI PADA PEMERINTAH KABUPATEN BELU TAHUN 2009-2014)
Authors: Katho Daniel Mite
Published: January 2023

Selain untuk mengetahui tingkat konsisten antara dokumen perencanaan dengan Anggaran Pendapatan dan Belanja Daerah, Penelitian ini juga bertujuan untuk mengidentifikasi dan menjelaskan sebab-sebab terjadinya inkonsistensi antara dokumen perencanaan dengan Anggaran Pendapatan dan Belanja Daerah. Penelitian ini merupakan penelitian kualitatif dengan pendekatan studi kasus. Jenis data dalam penelitian ini terdiri dari data primer dan data sekunder. Penelitian ini menggunakan metode pengumpulan data dokumentasi dan wawancara semi terstruktur serta Focus Group Disccusion (FGD). Metode penentuan partisipan dalam penelitian ini menggunakan teknik purposive sampling. Partisipan dalam penelitian ini terdiri orang-orang yang terlibat secara langsung dalam proses perencanaan dan penganggaran yaitu Rencana Jangka Panjang Daerah (RPJMD), Rencana Kerja Pemerintah Daerah (RKPD), Prioritas Plafon Anggaran Sementara (PPAS) dan Anggaran Pendapatan dan Belana Daerah (APBD). Teknik analsis data dalam penelitian ini menggunakan interactive model.Analisis dilakukan terhadap dokumen perencanaan dan penganggaran yaitu dengan melakukan integrasi antara dokumen RPJMD, RKPD, PPAS dan APBD untuk mengetahui tingkat konsistensi antara dokumen-dokumen tersebut. Hasil analisis dokumentasi menunjukkan tingkat konsistensi yang sangat rendah dan rendah pada RKPD terhadap RPJMD dan PPAS terhadap RKPD sedangkan APBD terhadap PPAS menunujukkan tingkat konsistensi yang tinggi dan sangat tinggi. Oleh sebab itu dapat disimpulkan bahwa dokumen perencanaan belum dijadikan acuan dalam menyusun APBD. Selanjutnya, analisis dilakukan terhadap hasil wawancara dan FGD yang mengarah pada pembentukan lima tema pokok penyebab inkonsistensi antara dokumen perencanaan dengan APBD yaitu: Pertama, sumber daya manusia yang kurang paham tentang proses perencanaan dan penganggaran. Kedua, komitmen dari pemangku kepentingan dan pengambil kebijakan. Ketiga, penggunaan aplikasi yang terintegrasi mulai dari proses penyusunan dokumen perencanaan sampai dengan APBD. Keempat, intervensi yang dilakukan oleh Dewan Perwakilan Rakyat Daerah (DPRD). Kelima, Kebijakan dari pemerintah pusat.
Scholarly Research Outputs and Vulnerability of Nigerian Lecturers to Predatory Journals
Authors: Uzezi IDHALAMA (CLN) Ogagaoghene , Efe OSAWARU (CLN) Kingsley , Osahon IGBINOVIA (CLN) Magnus , NWACHUKWU Prisca Iheoma
Published: January 2023

This study investigated scholarly research outputs and vulnerability of Nigerian lecturers to predatory journals. Five objectives were formulated to guide the study. A descriptive survey research design was adopted using the online Google Form to collect data/responses from lecturers across board in Nigeria. The population of the study comprised lecturers in Nigeria. The sampling technique used for the study was the total enumeration sampling technique (107) as the whole responses were analysed using frequencies, percentages, mean and standard deviation for easy appreciation and comprehension, with the aid of SPSS Version 23. It was found out that: The research outputs by Nigerian lecturers appear to be a little bit low, Nigerian lecturers obviously know the reputable journals that are available, many Nigerian authors and writers do not publish in high reputable journals, some of the challenges recorded are high cost/finance, problem of delayed review process, high rejection rate by reputable journal and rigorous online submission process. Also, the idea of compulsorily publishing in high impact journals rather than focus on the quality of the research output, before promoting lecturers is misplaced and should be reviewed. Recommendations were made in line with the findings of the study.
Through Psychological Analysis of The Glass Menagerie -- Laura's Unsound Personality Causes
Authors: Minghui Qiu
Published: January 2023

Tennessee Williams was one of the three great American dramatists of the 20th century. The Glass Menagerie, which was produced in Chicago in 1994, took him from obscurity to fame. There are many ways to interpret the characters in The Glass Menagerie. This paper analyzes the personality structure of Laura from Jung's persona theory, and deeply reveals the reasons for the formation of the characters, so that readers can deepen their understanding of the text and the characters and reveal the complexity of the human spiritual world.
Peran Keimigrasian Dalam Pencegahan Terorisme Di Wilayah Perbatasan: Studi Kasus Kantor Imigrasi Tahuna
Authors: Damayanti Angel , Naray Putri NL , Karyoprawiro Bryan L
Published: January 2023

Terorisme merupakan kejahatan internasional yang bersifat lintas batas negara dan menjadi perhatian dunia. Semua negara termasuk Indonesia berupaya untuk menanggulangi masalah terorisme demi menjaga keamanan nasional dan warga negaranya. Berbagai upaya dilakukan pemerintah Indonesia untuk mencegah aksi terorisme di negara ini. Wilayah Indonesia yang sangat luas dan berbatasan langsung dengan negara lain baik di darat maupun laut, membuat peluang masuknya teroris ke Indonesia menjadi sangat besar. Itu sebabnya artikel ini akan melihat peran imigrasi sebagai penjaga pintu perbatasan dalam upaya pencegahan masuknya teroris ke wilayah Indonesia. Artikel ini menggunakan konsep keamanan nasional dan tri fungsi imigrasi untuk menganalisa peran kantor imigrasi di Tahuna di Kepulauan Sangihe, Sulawesi Utara dalam mencegah terorisme di wilayah perbatasan. Penelitian ini menggunakan data primer melalui wawancara dan data sekunder melalui berbagai literatur yang kemudian ditriangulasi, serta metodologi penelitian kualitatif dengan model studi kasus yang bersifat dekriptif analisis. Penelitian ini menemukan bahwa dalam upaya pencegahan terorisme, kantor imigrasi Tahuna masih bekerja secara singular dan karenanya membutuhkan kordinasi secara sirkuler di dalam kantor imigrasi itu sendiri dan dengan instansi dan lembaga terkait lainnya dalam pemberantasan terorisme di Indonesia yang terkait fungsi imigrasi.
Analysing and Designing Layout of all current mirrors on Cadence Virtuoso
Authors: Kumar Ridhiman , Bhatia Rachit , Kapoor Vedika
Published: January 2023

Abstract: This paper proposes new current mirror layout strategies which are being designed using 180nm technologies using cadence virtuoso layout software. The performances of circuit is also being analysed in L edit window by varying input current and input voltages values or by changing arrangement of N- Type-Mosfet. Simulation results show a significant improvement in matching characteristics of the proposed structures over what is achievable with existing layout techniques in demanding applications.
Direction of Grammar Education from the Perspective of Lifelong Literacy
Authors:   Korean Association For Learner-Centered Curriculum And Instruction, Yang sehui
Published: January 2023

Objectives The purpose of this study is to present the direction of grammar education from the perspective of lifelong literacy and to suggest the possibility that the concept of lifelong literacy may include grammar ability.
Methods Through the correlation between literacy and grammar education, it was revealed that lifelong grammar literacy education can be set as an important category in lifelong literacy education.
Results grammar can be found to be related to literacy through experimental studies abroad and domestic discussions of expanding awareness of grammar and meta-linguistic characteristics. The principle of lifelong grammar literacy education was suggested as self-directedness and grammar communication ability.
Conclusions Based on the principle of lifelong grammar literacy education, the practice plan of lifelong grammar literacy education was embodied by focusing on life-long and life-wide characteristics of lifelong literacy education.
The Effect of Counseling Major Graduate Student’s Planned Happenstance Skills on Employability: The Mediating Effect of Career Decision-Making Self-Efficacy and Career Adaptability
Authors:   Korean Association For Learner-Centered Curriculum And Instruction, Lee So-Young , Jo Han-Ik
Published: January 2023

Objectives The purpose of this study was to identify the effect of counseling major graduate student’s planned happenstance skills on employability and to investigate a mediating effect of career decision-making self-efficacy and career adaptability between planned happenstance skills and employability.
Methods For the purpose of the study, 399 counseling major graduate students were surveyed online for 9 days from October 22 to October 30, 2019. The collected data were analyzed using SPSS 21.0 and R program through a structural equation modeling.
Results First, the result of correlation analysis indicated that the relations among counseling major graduate student’s planned happenstance skills, career decision-making self-efficacy, career adaptability and employability have significant and positive correlations. Second, career decision-making self-efficacy and career adaptability sequentially mediated the relationship between planned happenstance skills and employability. Third, career adaptability completely mediated the relationship between planned happenstance skills and employability.
Conclusions These findings suggest that counseling strategies that recognize accidental events positively and use them as opportunities to improve employment potential by sequentially increasing career decision-making self-efficacy and career adaptability indicate the positive effects of career development and job preparation.
The Mediating Effects of Parenting Styles in the Relationship between Marital Conflict of Mothers and Self-esteem of Young Children
Authors:   Korean Association For Learner-Centered Curriculum And Instruction, Lee Hyong Sil
Published: January 2023

Objectives This study investigated the mediating effects of parenting styles of mothers in the relationships between marital conflict and self-esteem of young children.
Methods Data were collected from 200 children and their mothers. Statistical methods used for data analysis were correlational analysis and regression analysis.
Results The results of this study revealed that marital conflict of mothers had negative effects on nurturant and autonomy-encouraging parenting styles. Mothers’ nurturant and autonomy-encouraging parenting styles were found to have positive influences on self-esteem of young children. Regression analysis showed that nurturant and autonomy-encouraging parenting styles of mothers mediated the relationship between marital conflict and self-esteem of children.
Conclusions This study suggested the importance of improving marital relationships and parenting styles of mothers for developing self-esteem of young children.
The Effect of Fathers’ Parental Role Belief on the Father-Child Play Interaction: Focusing on the Mediating Effect of Parent-Child Relationships
Authors:   Korean Association For Learner-Centered Curriculum And Instruction, Shin Soeun , Kim Jihyun
Published: January 2023

Objectives This study is intended to reveal the relationship between Father-Child Play Interaction, Fathers’ Parental Role Belief and Parent-Child Relationships. The purpose of this study is to investigate the effect of fathers' parental role belief on father-child play interaction, focusing on the mediating effect of parent-child relationships in the relationship between fathers' parental role belief and father-child play interaction.
Methods A questionnaire survey was conducted on 467 father of 3, 4 and 5 years old children attending kindergartens and childcare centers. To check the reliability of the questionnaire items, cronbach's α was calculated, and partial correlation analysis and stepwise multiple regression analysis were performed. Next, multiple regression analysis proposed by Baron & Kenney(1986) was performed to analyze the mediating effect of father's belief in father's role on father-child play interaction.
Results First, father’s parental role belief had biggest effect on father-child play interaction, and it was followed by parent-child relationships in order. Second, parent-child relationships partially mediated the effect of father’s parental role belief on father-child play interaction. This means that fathers need to recognize their parent-child relationship more positively as well as admit their parental role & beliefs more actively in order to have more frequent play interactions with their children.
Conclusions In order for fathers to have active play interactions with their children, it is necessary to actively recognize fathers' beliefs in parental roles. Active recognition of fathers' parental role belief can increase play interaction through mediating effect path in which fathers positively perceive relationship with their children.
Effect of Interpersonal Stress, Work Overload, and Salary Satisfaction on Turnover Intention of Child Care Teachers: Focused on the Teachers of Private Child Care Center with less than 3 years of experience
Authors:   Korean Association For Learner-Centered Curriculum And Instruction, Lee Da-eun , Ahn Sun Hee
Published: January 2023

Objectives The purpose of this study was to investigate the effects of interpersonal stress, work overload, and salary satisfaction on turnover intention of private child care center teachers with 3 years or less of experience.
Methods The subjects of 275 child care teachers with less than 3 years of experience working at private child care centers in Seoul and Gyeonggi-do were selected by convenience sampling. The hierarchical regression analysis was conducted to find out the effects of interpersonal stress, work overload, and salary satisfaction on turnover intention.
Results The results showed that the turnover intention was differed in terms of teacher’s age, marital status, education level, major, age of class. It was analyzed that interpersonal stress, work overload, and salary satisfaction had an effect on the turnover intention of teachers with less than 3 years of experience working in private child care centers. In particular, interpersonal stress was found to have the greatest effect on turnover intention.
Conclusions The results of this study suggest that in order to lower the turnover intention of child care teachers in private child care centers, it is necessary to find a way to develop communication skills to lower the level of stress from the relationship between the director and parents, reduce the workload, and improve the salary system to a realistic level.