bluuebunny/crossref_metadata_2025 huggingface dataset:
The Elements Way: Empowering Parents, Educators, and Mentors in the Age of New Media
Authors: Cohen Zilka Gila
Published: October 2017

Aim/Purpose: This study was designed to examine the effectiveness of mentor’s work with immigrant children and adolescents at risk, using the Elements Way.

Background: The New Media offers our “screen kids” a lot of information, many behavioral models, and a new type of social communication. The Elements Way is an educational method designed to enhance openness, development, breakthroughs, goal achievement, and transformation in the age of media and social networks.

Methodology: The Elements Way was developed following research on communication in the diversified media, especially new media such as Facebook, WhatsApp, and television reality shows, and the study is an examination of the effectiveness of mentors’ work with immigrant children and adolescents at risk, using the Elements Way. All mentors had been trained in the Elements Way. The study population included 640 mentors working with immigrants’ children in Israel. The work was conducted in 2010-2013. The mixed-methods approach was selected to validate findings.

Contribution: Empowering children and enhancing their ability to cope; Creating openness and sharing, making children more attentive to the significant adults in their lives; Supporting children who face the complex reality that characterizes our age.

Findings: Significant differences were found in the mentors’ conduct with the children. Work programs were designed and implemented with care and consistency, and mentors succeeded in generating change within the children and achieving desired goals. Of the 640 participating mentors, 62 were not able to promote the child, and interviews with them revealed that their work with the children was not consistent with the Elements Way and began from a different vantage point.

Recommendations for Practitioners: Success factors: Self-awareness and awareness of one’s surroundings. Empathy. Willingness to engage in significant interactions. Self-cleansing and self-reflection. Ability to engage in a personal and interpersonal dialogue. Ability to accept and contain the child. Cooperation with the child in creating a work program and assisting the child to achieve the goals that were set in the program.

Recommendation for Researchers: Future studies should focus on analyzing the discussions of children and adolescents, to add depth to our insights regarding children and adolescents’ perception of the mentors’ work from their perspective.

Impact on Society: Finding the “keys” to openness, development, goal achievement, and transformation in our work with “screen kids.”

Future Research: Studies that are designed to examine the effectiveness of mentor’s work with immigrant children and adolescents at risk, using the Elements Way.
The Effect of Personality Traits on Sales Performance: An Empirical Investigation to Test the Five-Factor Model (FFM) in Pakistan
Authors: Waheed Abdul , Yang Jianhua , K. Webber Jon
Published: October 2017

Aim/Purpose: The present study investigates the relationship between the five-factor model (FFM) of personality traits and sales performance in Pakistan.

Background: Personality is a well-researched area in which numerous studies have examined the correlation between personality traits and job performance. In this study, a positive effect between the various dimensions of the five-factor model (extraversion, agreeableness, conscientiousness, emotional stability, and open to experience) and sales performance in Pakistan is investigated.

Methodology: Pearson’s correlation values as well as analysis methodologies were employed to gather descriptive statistics, reliability analysis, correlation analysis, and use the analytical hierarchy process (AHP). Cronbach’s alpha value helped determine the internal consistency of the group items. Questionnaires were distributed among 600 salespersons in various cities of Pakistan from April 2015 to January 2016. Subsequently, 510 questionnaires were acquired for the sample.

Contribution: The current study contributes to the literature on personality traits and sales performance by applying empirical evidence from sales managers in three industries of Pakistan: pharmaceutical, insurance, and electronics.

Findings: The results affirmed a positive effect of the five-factor model on sales performance among various industries in Pakistan. The effect of each sub-factor from the five-factor model was examined autonomously. There is a favorable benefit to sales managers in considering FFM when making hiring decisions.

Impact on Society: FFM offers important insights into personality traits that work well within Pakistani sales industry structure.

Future Research: A broader rendering of the effects of FFM on sales organizations in other geographical locations around Pakistan should be considered. Additionally, an extended study should be conducted to investigate the effects of FFM on female sales employees involving religious and cultural forces within that country.
The Use of Kanban to Alleviate Collaboration and Communication Challenges of Global Software Development
Authors: Tanner Maureen , Edgar Dauane Marcelo
Published: October 2017

Aim/Purpose: This paper aims to describe how various Kanban elements can help alleviate two prominent types of challenges, communication and collaboration in Global Software Development (GSD).

Background: Iterative and Lean development methodologies like Kanban have gained significance in the software development industry, both in the co-located and globally distributed contexts. However, little is known on how such methodologies can help mitigate various challenges in that occur in a globally distributed software development context.

Methodology: The study was conducted using a single-case study based on a general inductive approach to analysis and theory development. Through the literature review, collaboration and communication challenges that GSD teams face were identified. Data collected through semi-structured interviews was then inductively analyzed to describe how the case-study teams employed various Kanban elements to mitigate communication and collaboration challenges they face during GSD.

Findings: The study found that some Kanban elements, when properly employed, can help alleviate collaboration and communication challenges that occur within GSD teams. These relate to Inclusion Criteria, Reverse Items, Kanban Board, Policies, Avatars, and Backlog.

Contribution: The paper contributes to knowledge by proposing two simple concept maps that detail the specific types of communication and collaboration challenges which can be alleviated by the aforementioned Kanban elements in GSD.

Recommendations for Practitioners: This paper is relevant to GSD teams who are seeking ways to enhance their team collaboration and communication as these are the most important elements that contribute to GSD project success. It is recommended that relevant Kanban elements be used to that effect, depending on the challenges that they aim to alleviate.

Future Research: Future research can investigate the same research questions (or similar ones) using a quantitative approach.
Entertaining Whilst Defacing Websites: Psychological Games for Hackers
Authors: K Das Ashish , Thi Nguyen Quynh , Thomas Susan
Published: October 2017

Aim/Purpose: This study aims to investigate various characteristics from both victims as defaced websites and defacers that linked to a risk of being defaced through a set of descriptive analysis.

Background: The current figures from a spectrum of sources, both academic and non-academic reports, proved a progressive increase of website defacement attacks to numerous organisations.

Methodology: This study obtains a set of data from Zone-H site, which is accessible to the public, including 99,437 defaced websites. The descriptive analysis is applied in order to understand the motives of defacers and the probability of website re-defacements through the statistical investigation.

Findings: The motives for defacing websites are driven mainly due to entertaining reasons. This in turn has an implication on the type of techniques defacers attack websites.
Review of Behavioural Theories in Security Compliance and Research Challenge
Authors: Pham Hiep , Brennan Linda , Richardson Joan
Published: October 2017

Aim/Purpose: Inconsistent findings on the effect of various determinants of cyber security behaviour emphasise the need for further understanding of the applicability of compliance theories. The paper provides a critical review of determinants of users’ cyber security behaviour and establishes directions for future research.

Background: Cyber security behaviour has been studied using a range of behavioural theories. Factors from these theories help organisations to develop suitable initiatives to encourage positive compliance from the employees.

Contribution: The paper integrates factors that can impact cyber security behaviour from Theory of Planned Behaviour, Protection Motivation Theory, Rational Choice Theory and General Deterrence Theory into an overarching framework for better connection of the theories. Previous studies’ findings were analysed to establish research challenges in the field.

Future Research: Future research should investigate the complex interaction between organizational and personal characteristics so that a security program can be developed that can effectively engage employees with security tasks even in demanding work environment.
Issues in Informing Science and Information Technology - Table of Contents Volume 14, 2017
Authors: Cohen Eli
Published: October 2017

Table of Contents for IISIT Volume 14, 2017
Investigating the Use and Design of Immersive Simulation to Improve Self-Efficacy for Aspiring Principals
Authors: A Gilbert Kristen
Published: October 2017

Aim/Purpose: Improving public schools is a focus of federal legislation in the United States with much of the burden placed on principals. However, preparing principals for this task has proven elusive despite many changes in programming by institutions of higher learning. Emerging technologies that rely on augmented and virtual realities are posited to be powerful pedagogical tools for closing this gap.

Background: This study investigated the effects of immersive simulation technologies on principals’ self-efficacy after treatment and the perceived significance of the design of the immersive simulation experience as an effective tool for adult learners.

Methodology: The investigator employed a multiple-methods study that relied on a purposive sample of graduate students enrolled in educational leadership programs at two small universities in the southeastern United States. Participants completed a two-hour module of immersive simulation designed to facilitate transfer of knowledge to skills thereby increasing their self-efficacy.

Contribution: This paper contributes to a small body of literature that examines the use of immersive simulation to prepare aspiring principals.

Findings: The findings indicate moderate effect sizes in changes in self-efficacy, positive attitudes toward immersive simulation as a pedagogical tool, and significance in the design of immersive simulation modules. This suggests that immersive simulation, when properly designed, aids principals in taking action to improve schools.

Recommendations for Practitioners: Educational leadership programs might consider the use of immersive simulations to enhance principals’ ability to meet the complex demands of leading in the 21st century.

Impact on Society: Principals may be more adept at improving schools if preparation programs provided consistent opportunities to engage in immersive simulations.

Future Research: Future research should be conducted with larger sample sizes and longitudinally to determine the effectiveness of this treatment.
The Effects of Instructional Design on Student Engagement with Video Lectures at Cyber Universities
Authors: Costley Jamie , Hughes Christopher , Lange Christopher
Published: October 2017

Aim/Purpose: The number of students enrolled in online courses that use video lectures is on the rise. However, research shows that the number of students watching video lectures is low, and the number watching videos to completion is even lower.

Background: This paper seeks to understand this problem by looking for correlations between instructional design and student engagement with video lectures.

Methodology: Students at a cyber-university in South Korea (n=1801) were surveyed on their perception of the instructional design used in the courses they took and their engagement with online video lectures.

Contribution: This paper contributes to the body of knowledge by demonstrating positive correlations between instructional design, watching, and finishing video lectures.

Findings: While most other research has found low levels of online lecture viewership, this paper found significantly higher numbers watching and finishing videos. Other major findings of the paper are that five key elements of instructional design for online learning environments (designing methods, setting the curriculum, establishing time parameters, establishing netiquette, and utilizing the medium effectively) all correlated positively with students watching and finishing video lectures.

Recommendations for Practitioners : Based on findings in this paper, it is recommended that practitioners consider taking actions when designing their instruction for online courses. These include batching their video lectures together by topic, devoting greater resources to helping students utilize the medium, and communicate time parameters in a way that encourages students to view video lectures in a timely manner.

Recommendation for Researchers: As the watching of video lectures in this study was mandatory for learners, an interesting area of further research would be to examine whether that decision led to higher numbers of students watching them.

Future Research: It is important for researchers to conduct further research into the interplay between ways instructors can design their instruction in order to encourage learners to better experience online learning.
Reasons for Poor Acceptance of Web-Based Learning using an LMS and VLE in Ghana
Authors: Asampana Isaac , Akanlisikum Akanferi Albert , Ami-Narh James
Published: October 2017

Aim/Purpose: This study investigates the factors that affect the post implementation success of a web-based learning management system at the University of Professional Studies, Accra (UPSA).

Background: UPSA implemented an LMS to blend Web-based learning environment with the traditional methods of education to enable working students to acquire education.

Methodology: An explanatory sequential mixed method was adopted, under the pragmatic paradigm, to investigate the level of acceptance of web-based learning by students. The effects of perceived usefulness, perceived ease of use, and other social factors were investigated. In all, 4500 final and third-year undergraduate students of UPSA made up the population. A sample size of 870 was used for this study.

Contribution: This paper contributes to the body of knowledge by identifying the factors that hinder post-implementation of LMS at the tertiary level in Ghana and adds to the general literature available.

Findings: The level of acceptance of LMS seems very low due to poor IT infrastructure, inadequate training, and the relevance of the system to quality lecture delivery. However, students’ intention to use LMS and the usefulness of LMS were perceived to be high, especially among students in higher levels.

Recommendations for Practitioners: The authors recommend that IT infrastructure, especially reliable and fast internet connectivity, and adequate training should be provided.

Recommendation for Researchers: Further research should be done to confirm if the provision of a more reliable internet system will boost students’ internet proficiency, which in turn will improve their utilisation of the LMS.

Impact on Society: Help create awareness of schooling while pursuing a career and also improve interactions between students and lecturers. It will also improve enrolment and possibly reduce the cost of education in the long-run.

Future Research: Researchers can look at the possibility of implementing total virtual learning systems at the tertiary level in Ghana.
The Utilisation of Smartphones Apps as a Service Tool at Kuwaiti Academic Libraries
Authors: F. Ghuloum Husain , R Allamki Zuwainah
Published: October 2017

Aim/Purpose: This paper aims to investigate how Kuwaiti Academic Libraries (KALs) have responded to the rapidly evolving Smartphone-Apps (SP-Apps) environment, as well as exploring the level of electronic services provided in these libraries.

Background: This study can illustrate whether the governmental, academic libraries in the State of Kuwait have already benefited from the mobile services provided by smart phones or not.

Methodology: In this study, the researchers use both qualitative and quantitative methods. Therefore, questionnaires and interviews are used in order to collect in-depth data in this field. The questionnaire sample was 400 respondents. They divided in two KALs: Kuwait University Library (KUL) and Public Authority of Applied Education Training Library (PAAETL), while eight individual interviews were conducted one-to-one in this research.

Contribution: This paper may be important for academic libraries to identify shortcomings in the smartphones’ content and services they provide and in highlighting efforts by libraries to address their users’ needs in this area.

Findings: The findings show that most participants expressed the need to introduce an SP-App to their library. They also confirmed that there are many difficulties in creating an SP-App including lack of budget, lack of awareness of library management, lack of clarity about library management strategic objectives, and vision for an SP-App.
Recommendations for Practitioners: Designing SP-Apps that have reliable content and user interface that is easy to use is a considerable challenge. For this reason, the study highly recommends introducing SP-Apps for KALs as soon as possible.

Future Research: The recommendations proposed are relevant to Kuwait. Further research may be useful in this field in other developing countries, in order to test or develop the suggested strategy.
Proposing an Integrated Change Management Model for the United Nations
Authors: George Saadé Raafat , Wan James
Published: October 2017

Aim/Purpose: Using United Nations as the backdrop, this article present a theory-based conceptual model. The results of this empirical study also identify the most influence factors to the success of change management to the United Nations.

Background: In 2000, the issue of management reform started taking center stage in the United Nations, and change efforts were presented to various governing bodies regularly as an indicator of organizational performance. However, existing change theories put many efforts on addressing the institutional management and behavior problems. Only a few answered the phenomenon existing in the U.N. context.

Methodology: Using the data collected from seven United Nations organizations, we assess the psychometric properties of validated survey items, followed by EFA and then CFA.

Contribution: Change management in the United Nations context is rarely being studied. Fifteen items in five constructs describing impact factors for current change process in the United Nations are derived.
Findings This article identified five factors, including Communication, Transparency, Culture, Participation, and Resistance, that are the most influence factors with implication to change and change management in the United Nations.

Recommendations for Practitioners: To United Nations management professionals, they should not only emphasize on the implementations of the change process, but also, as our findings clearly show, on institutional pressures such as culture. However, the results of this study also show that putting efforts on clear organization’s objectives and procedure, smooth improvement process in place, transparency with the encouragement of staff participation, will significantly reduce such impact from the resistance of staff.

Recommendation for Researchers: The U.N. context is changing today at a faster rate. The U.N. is rarely being studied. Organizational theories applied to management frameworks provide great opportunity for research. These studies can also investigate management theories as they apply to the various types of U.N. organizations such specialized ones and other NGOs.

Impact on Society: As one of the biggest players in the international political and economic stage with a significant influence on the stability of global society, this study introduces an understanding of this political nature body that does not only benefit the knowledge of the organization but also indirectly impacts on the sustainability of the global community in the long run.

Future Research: This research makes significant implications for future studies in the change management theory from an integrated view in the context of the United Nations. That could attract more attention further on an integration of strategic management, the cohesive methodology of project management practices as well as assimilated performance management research from within the U.N. system.
Representations of Practice – Distributed Sensemaking Using Boundary Objects
Authors: Hermanrud Inge , Eide Dorthe
Published: October 2017

Aim/Purpose: This article examines how learning activities draw on resources in the work context to learn.
Background The background is that if knowledge no longer is seen mainly as objects, but processes, how then to understand boundary objects? Our field study of learning activities reveals the use of pictures, documents and emotions for learning in the geographically distributed Norwegian Labor Inspection Authority

Methodology: The study is a qualitative study consisting of interview data, observation data, and documents.

Contribution: Contribute to practice based theorizing.

Findings: Three ideal types of representing practices have been identified, i.e., ‘Visualizing’, ‘Documenting’ and ‘Testing’. All three are combined with storytelling, sensing, reflections and sensemaking, which point at the importance of processes in learning. The article also add insights about how emotions can be an important resource for boundary spanning – and sensemaking – by creating the capability of reflecting upon and integrating different knowledge areas in the in- practice context.

Recommendations for Practitioners: Look for boundary objects within your field to promote online learning.

Recommendation for Researchers: Study boundary objects in work context to understand learning.
Impact on Society Role of objects in human learning.

Future Research: Focus on how emotions can be used for online learning.
When Informing Doesn't Inform [Abstract]
Authors: Beachboard John , Robinson Beachboard Martine
Published: October 2017

Aim/Purpose: It appears that humans can become mal-informed and often consciously or subconsciously resist revising their mal-informed perspectives.

Background: We need to apply behavioral and/or cognitive psychological approaches rather than traditional “educational” approaches.

Methodology: Literature review

Contribution: Suggests revising research focus to affective rather than cognitive solutions.

Findings: Teaching critical thinking helps but is not enough.

Impact on Society : Many important societal decisions may be made emotionally rather than rationally.

Future Research: Research affective as well as cognitive factors in decision-making
Doctoral Students’ Social Support Profiles and Their Relationship to Burnout, Drop-Out Intentions, and Time to Candidacy
Authors: A Peltonen Jouni , Vekkaila Jenna , Rautio Pauliina , Haverinen Kaisa , Pyhältö Kirsi
Published: October 2017

Aim/Purpose: The primary aim of this study was to better understand the individual variations in supervisory and researcher community support among doctoral students by analyzing the social support profiles of Finnish doctoral students. The differences among the profiles, in terms of satisfaction with supervision, experienced burnout, time to candidacy and disciplinary background were also examined.

Background: This study explores social support profiles and their association with the experienced burnout, satisfaction with supervision, drop-out intentions, disciplinary background, and form of dissertation among doctoral students by employing a person-oriented approach.

Methodology: In total, 402 doctoral students from a Finnish university completed a Doctoral Experience survey. Latent Profile Analysis (LPA) was used to group doctoral students according to social support from supervisors and the researcher community.

Contribution: The present study is among the first quantitative studies to explore doctoral student social support profiles and their association with burnout, drop-out intentions, and time to candidacy. It brings into focus the importance of supervisory and researcher community support as one of the most crucial assets of doctoral education in researcher communities.

Findings: Two social support profiles, a) sufficient support from supervisor and researched community, and b) insufficient support from both of these, were identified. Further investigation suggested that the doctoral students who received sufficient support were less likely to suffer from burnout and were less likely to develop drop-out intentions than students who received insufficient support from their supervisor and the researcher community.

Recommendations for Practitioners: A recommendation deriving from this research is to identify students at risk as early as possible and assist them with sufficient support.
A Comparison of Student Academic Performance with Traditional, Online, And Flipped Instructional Approaches in a C# Programming Course
Authors: H. Sharp Jason , A. Sharp Laurie
Published: October 2017

Aim/Purpose: Compared student academic performance on specific course requirements in a C# programming course across three instructional approaches: traditional, online, and flipped.

Background: Addressed the following research question: When compared to the online and traditional instructional approaches, does the flipped instructional approach have a greater impact on student academic performance with specific course requirements in a C# programming course?

Methodology: Quantitative research design conducted over eight 16-week semesters among a total of 271 participants who were undergraduate students en-rolled in a C# programming course. Data collected were grades earned from specific course requirements and were analyzed with the nonparametric Kruskal Wallis H-Test using IBM SPSS Statistics, Version 23.

Contribution: Provides empirical findings related to the impact that different instructional approaches have on student academic performance in a C# programming course. Also describes implications and recommendations for instructors of programming courses regarding instructional approaches that facilitate active learning, student engagement, and self-regulation.

Findings: Resulted in four statistically significant findings, indicating that the online and flipped instructional approaches had a greater impact on student academic performance than the traditional approach.

Recommendations for Practitioners: Implement instructional approaches such as online, flipped, or blended which foster active learning, student engagement, and self-regulation to increase student academic performance.

Recommendation for Researchers: Build upon this study and others similar to it to include factors such as gender, age, ethnicity, and previous academic history.

Impact on Society: Acknowledge the growing influence of technology on society as a whole. Higher education coursework and programs are evolving to encompass more digitally-based learning contexts, thus compelling faculty to utilize instructional approaches beyond the traditional, lecture-based approach.

Future Research: Increase the number of participants in the flipped instructional approach to see if it has a greater impact on student academic performance. Include factors beyond student academic performance to include gender, age, ethnicity, and previous academic history.
Co-development of a Wiki for Tracking the Environmental Footprint of Small Business Activities
Authors: Hasan Helen , Ionescu Corina
Published: October 2017

Aim/Purpose: Climate change mitigation is a global challenge, in which academia and business have a role to play. This research explores ways to develop a freely-available information system that would enable small businesses to identify and reduce their environmental footprint.

Background: While large organizations have the resources to track emissions and other pertinent data, small businesses may not, despite intentions to be more environmentally responsible. Freely available applications to track emissions focus on the carbon footprint of things, whereas activities are a more meaningful unit of analysis for business managers.

Methodology: Using a design science research approach, we conducted a study of a collaborative project that investigated how a low-cost, freely-available online wiki could be developed by group of students, under the guidance of university scholars and business owners. In the project, different student groups were tasked to create the wiki, input content and design a dashboard interface for managers to find data relevant to their business. The research takes an information systems view of the project, relying on the holistic notion of activity from activity theory and taking a design science approach to the study.

Contribution: The paper contributes to the practices of green information systems, climate change, and small business. Theoretically it provides new insights into the linear view of design science in resource poor, collaborative projects.

Findings: The research demonstrates the viability of an online system to track the envi-ronmental footprint of business activities. It reveals the challenges from a design science perspective of attempts to create online systems using freely available products and labor.

Recommendations for Practitioners: Meaningful information systems to assist small businesses to manage their environmental footprint should focus on activities not things, be low cost and easy to use.

Recommendation for Researchers: Complex nonlinear design science frameworks may be needed to build community-based green information systems projects.

Impact on Society: This paper examines the role that university-community partnerships can play in mitigating climate change.

Future Research: We should now investigate ways to ensure the viability and sustainability of systems developed by groups of university students.
KAJIAN PERMASALAHAN KEBIJAKAN PENETAPAN STATUS BENCANA, KELEMBAGAAN BPBD, DAN PENGELOLAAN BANTUAN PASCA TERBITNYA UU NOMOR 24 TAHUN 2007
Authors: Kurniawati Chandra Puspita
Published: October 2017

A disaster may lead to other disasters. This causes the community to suffer from disaster. The government needs a huge amount of funds to manage disaster and recover the affected communities. However, a number of phenomena that were confirmed to be disaster will provide an impact on funding disaster-related activities and the distribution of resources. In addition, institution related issues on local disaster management agency and unprofessional disaster-related aid management may affect the accountability and transparency of disaster and disaster-related aid management. This study employs a literature review on the policies related to disaster management. The results show that disaster status should be endorsed based on clear definition and parameters as it is mandated on Law No. 24 the Year 2007. In addition, improving local disaster management agency's function and authority and adopting standards or best practices on disaster-related aid management should also be taken into account to promote accountability and transparency of disaster management.ABSTRAKBencana dapat memicu risiko terjadinya bencana yang lain. Kondisi tersebut mengakibatkan setiap tahunnya masyarakat menderita akibat bencana. Pemerintah mutlak memerlukan dana dalam jumlah besar untuk menanggulangi bencana dan memulihkan wilayah pascabencana. Permasalahannya ialah banyaknya kejadian yang ditetapkan sebagai bencana akan berdampak pada pendanaan dan distribusi sumber daya. Selain itu, permasalahan kelembagaan Badan Penanggulangan Bencana Daerah (BPBD) dan pengelolaan bantuan bencana yang tidak profesional dapat berpengaruh pula pada akuntabilitas dan transparansi penyelenggaraan penanggulangan bencana dan pengelolaan bantuan bencana. Kajian ini dilakukan melalui studi literatur tentang kebijakan-kebijakan yang terkait dengan penanggulangan bencana. Hasil kajian menunjukkan bahwa status bencana perlu ditetapkan berdasarkan definisi dan parameter yang jelas sebagaimana diamanatkan oleh Undang -Undang (UU) No. 24 Tahun 2007. Sebagai tambahan, peningkatan fungsi dan wewenang BPBD dan pengadopsian standar atau praktik terbaik pengelolaan bantuan bencana juga perlu dilakukan untuk meningkatkan akuntabilitas dan transparansi penyelenggaraan penanggulangan bencana.
ANALISIS KEBIJAKAN PUBLIK DALAM PEMERIKSAAN KINERJA
Authors: Sendjaja Denny Wahyu , Rismanto Gregorius Yorrie , Andrianto Nico
Published: October 2017

One of the issues in performance audit is what method to be used if the auditor wants to gain an understanding of policies underlying the entity's activities. This study aims to provide an understanding regarding the policy cycle and its development; to describe the relationship between the governance system, understanding of public policy, and performance audit; and to develop a framework and scope of public policy analysis in the performance audit. The study prepared by Tim Litbang BPK using a literature study, enriched by discussions with speakers from Vrije Universiteit, as well as field trips to ARK and other government entities in The Netherlands. Furthermore, the team developed initial information and analyzed it using ISSAI 3000 perspective. Based on the policy development cycle, the team has developed a framework for public policy analysis on performance audits. The study concluded that the ideal entity's performance evaluation would be to assess the policy before and after the policy implementation (ex-ante and ex-post). Ideally, the performance audit over policy is held by an entity other than the policy's subject itself. BPK meets the criteria. ABSTRAKSalah satu isu dalam pemeriksaan kinerja yang memiliki urgensi tinggi yaitu metode apakah yang dapat digunakan pemeriksa untuk mendapatkan pemahaman atas kebijakan yang melatarbelakangi kegiatan utama entitas. Analisis kebijakan publik dalam pemeriksaan kinerja ini bertujuan untuk memberikan pemahaman khususnya mengenai siklus kebijakan dan pengembangannya; menjelaskan hubungan sistem tata kelola pemerintahan, pemahaman kebijakan publik dan pemeriksaan kinerja; serta mengembangkan kerangka kerja dan menjelaskan cakupan analisis kebijakan publik dalam pemeriksaan kinerja. Kajian ini disusun oleh Tim Litbang BPK dengan menggunakan studi literatur mengenai teori-teori kebijakan publik, diskusi dengan nara sumber dari Vrije Universiteit, serta kunjungan lapangan ke Algemene Rekenkamer (ARK) dan beberapa entitas pemerintah lainnya di Belanda. Selanjutnya, Tim mengembangkan informasi awal tersebut serta menganalisisnya dengan mempertimbangkan perspektif ISSAI 3000 Performance Audit Guidelines. Dengan menggunakan siklus pengembangan kebijakan, Tim telah menyusun kerangka kerja analisis kebijakan publik dalam pemeriksaan kinerja. Hasil kajian menyimpulkan bahwa penilaian kinerja entitas yang ideal adalah dengan mengukur suatu kebijakan pada tahap sebelum dan sesudah pelaksanaan kebijakan (ex-ante dan ex-post). Pemeriksaan atas kinerja suatu kebijakan pada tahap ex-ante dan ex-post (kecuali produk kebijakan itu sendiri) secara ideal dilakukan oleh entitas pengendali yang bukan merupakan subjek kebijakan itu sendiri. BPK sebagai badan pemeriksa eksternal pemerintah memenuhi syarat tersebut.
PENGEMBANGAN KAPASITAS PEMERIKSAAN KINERJA DI BPK DAN ANAO, SEBUAH KAJIAN PERBANDINGAN
Authors: Andrianto Nico
Published: October 2017

This study compares the performance audit capacity building in the BPK and the one conducted by the Australian National Audit Office (ANAO). To do so might not be equal because of their differences in terms of mandate, scale, and the jurisdiction area of audit, but the effort is intended to study the positive achievement by the ANAO to be applied in the BPK. The criteria used in this comparative study is the model developed based on capacity building guidelines issued by the INTOSAI. Analysis method applied in this study is the literature study, which is enriched by the analysis of the various documents obtained from the official website of both government auditor bodies. The results show that 14 of 15 elements of performance audit capacity bulding has been met by the ANAO, while only one is partially met. Meanwhile, in line with a relatively new level of performance audit development, BPK needs to improve continuously its performance audit capacity to meet the INTOSAIâ€™s capacity building guidelines.ABSTRAKKajian ini membandingkan kondisi pengembangan kapasitas pemeriksaan kinerja di BPK dengan Australian National Audit Office (ANAO). Walaupun membandingkan institusi ANAO dan BPK tidak selalu memberikan gambaran yang setara karena berbedanya mandat, skala, dan luasan yurisdiksi pemeriksaan, namun upaya pembandingan ini dimaksudkan untuk mempelajari hal-hal positif yang telah dicapai oleh ANAO supaya bisa diterapkan di BPK. Kriteria yang digunakan dalam kajian ini adalah model capacity building guidelines yang dikembangkan oleh INTOSAI. Metode kajian yang digunakan adalah studi literatur yang diperkaya dengan hasil analisis berbagai dokumen yang diperoleh dari website resmi kedua lembaga auditor pemerintah tersebut. Hasil kajian menunjukkan bahwa 14 dari 15 unsur pengembangan kapasitas pemeriksaan kinerja telah dipenuhi dan satu unsur belum sepenuhnya dipenuhi oleh ANAO. Sementara itu, sesuai dengan tingkat perkembangan pemeriksaan kinerja yang relatif masih baru, BPK masih perlu secara terus menerus meningkatkan kapasitas pemeriksaan kinerja agar memenuhi standar capacity building guidelines yang dikembangkan oleh INTOSAIÂ
AUDIT KEUANGAN DAN KESEJAHTERAAN RAKYAT STUDI PADA KABUPATEN BADUNG, TABANAN DAN KOTA DENPASAR TAHUN 2013
Authors: Akbar Bahrullah , Djazuli Achmad
Published: October 2017

Based on Article 23 UUD 1945, state finance management is addressed for the prosperity of people. Economic and non-economic welfare are two elements that form the prosperity of the people. This study aimed to see the relationship between a financial audit and the welfare of the people in the Regencies of Badung, Tabanan, and the City of Denpasar. This study uses descriptive methodology to describe the relationship between the financial audit with the people's welfare through comparative techniques and scatter plots. The study result shows that economic welfare indicators in Bali are generally better than the national average. In addition, this study proved empirically that there is no strong relationship between financial audit particularly with people's welfare. ABSTRAKBerdasarkan pasal 23 UUD 1945, pengelolaan keuangan negara ditujukan untuk sebesarbesarnya kemakmuran rakyat. Kesejahteraan ekonomi dan kesejahteraan non ekonomi merupakan dua elemen yang membentuk kemakmuran rakyat. Kajian ini ditujukan untuk menghubungkan antara audit keuangan dan kesejahteraan rakyat di Kabupaten Badung, Tabanan dan Kota Denpasar Provinsi Bali. Metodologi deskriptif untuk menggambarkan hubungan antara audit keuangan dengan kesejahteraan rakyat melalui teknik komparasi dan scatter plot digunakan dalam kajian ini. Hasil kajian menunjukkan bahwa indikator kesejahteran ekonomi di Bali secara umum lebih tinggi dari rata-rata nasional. Selain itu dalam kajian ini dibuktikan bahwa secara empiris belum ada hubungan yang kuat antara audit keuangan khususnya dengan kesejahteraan rakyat.
Volume 1, Nomor 2, Juni 2015 (Full)
Authors: TAKEN Jurnal
Published: October 2017

Seiring dengan perkembangan dan kematangan tata kelola sektor publik, BPK terus mengembangkan kapasitas pemeriksaan dan kelembagaan agar tetap relevan dan terus memberikan nilai tambah dan manfaat bagi rakyat dan para pemangku kepentingan melalui tugas pokok pemeriksaan sesuai konsititusi.Secara bertahap dan terukur, BPK mulai memfokuskan pemeriksaan dari mendorong transparansi dan akuntabilitas laporan keuangan menuju transparansi dan akuntabilitas pengelolaan keuangan negara untuk sebesar-besarnya kemakmuran rakyat sesuai dengan rencana pembangunan nasional dan tujuan pembangunan yang berkelanjutan. sejalan dengan harapan pemangku kepentingan, rencana strategis BPK ke depan serta menyongsong tahun baru - yang identik dengan harapan baru dan refleksi atas apa yang telah dilakukan selama ini, Jurnal Tata Kelola & Akuntabilitas Keuangan Negara, Volume 1, Nomor 2, Desember 2015 memilih tema "Pemeriksaan untuk Kesejahteraan Rakyat". Tema ini diambil sekaligus untuk lebih meningkatkan pemahaman dan kesadaran akan arti penting pengelolaan keuangan negara dan pemeriksaan yang berkualitas dalam rangka meningkatkan transparansi dan akuntabilitas pengelolaan keuangan negara yang bertujuan untuk membantu mewujudkan kesejahteraan rakyat.
ENHANCING BPK RI'S AUDIT DESIGN FOR PEOPLE'S WELFARE: A PRACTICAL APPROACH
Authors: Suartama I Kadek , Nurdin Syamsul , Susilo Fakhridho SBP
Published: October 2017

The 2016-2020 Strategic Plan of BPK RI necessitates audits to be conducted to advance people's welfare to the greatest extent possible as a reflection of the growing maturity of BPK RI as an accountability organization. This would require BPK RI to be able to examine and evaluate whether the government's development programs under RPJMN have achieved the desired outcomes or impact of increasing people's welfare. This paper aimed to find a practical approach to enhance BPK RI's audit design in order to be able to contribute to the optimization of people's welfare as required under the new vision of Renstra 2016- 2020. The authors use their experience on the recent formulation of BPK RI's Audit Policy 2016- 2020 (Kebijakan Pemeriksaan 2016-2020), in which the authors are actively involved. The authors also use reviews of existing audit design and study on the relevant theoretical and academic literature that provide the overarching study framework. The study concluded that BPK audits should be designed toward national development programs in RPJMN 2015-2019 which correlate directly with or possessing great leverage in the achievement of welfare indicators. AbstrakRenstra BPK 2016-2020 mensyaratkan pemeriksaan-pemeriksaan BPK dilaksanakan sedemikian rupa sehingga dapat mendorong terwujudnya pembangunan untuk sebesar-besar kemakmuran rakyat sebagai refleksi dari peningkatan kematangan BPK. Pemeriksaan BPK diharapkan mampu menilai dan mengevaluasi apakah program-program pembangunan yang didesain atau ditetapkan dalam RPJMN telah mencapai outcome maupun dampak yang diinginkan yaitu meningkatkan kesejahteraan masyarakat. Studi ini bertujuan untuk mencari pendekatan praktis untuk memperkuat desain audit BPK agar dapat berperan untuk meningkatkan kesejahteraan rakyat seperti yang disyaratkan dalam Rentstra 2016-2020. Penulis menggunakan pengalaman profesional dalam membangun formula Kebijakan Pemeriksaan BPK 2016-2020, dimana penulis terlibat aktif dalam penyusunannya. Selain itu penulis juga menggunakan reviu atas desain audit yang ada saat ini serta studi literatur dalam sebagai bahan analisa studi. Hasil studi menyimpulkan bahwa pemeriksaan BPK seharusnya di desain untuk sesuai dengan RPJMN2015-2019 yang berhubungan langsung dengan indikator kesejahteraan.
Volume 2, Nomor 1, Juni 2016 (Full)
Authors: TAKEN Jurnal
Published: October 2017

Perencanaan pembangunan daerah tidak bisa terlepas dari perencanaan pembangunan nasional. Salah satu isu sentral perencanaan pembangunan di Indonesia selama ini adalah lemahnya koordinasi dan sinergi perencanaan pembangunan baik di tingkat nasional maupun daerah. Hal ini memiliki konsekuensi bahwa pemerintah pusat dan daerah perlu meningkatkan koordinasi dan sinergi, sehingga perencanaan pembangunan dapat efektif mendukung pembangunan nasional yang terpadu dan komprehensif dalam mencapai tujuan bernegara.
EFEKTIVITAS PENGENDALIAN INTERNAL, AUDIT INTERNAL, KARAKTERISTIK INSTANSI DAN KASUS KORUPSI (STUDI EMPIRIS DI KEMENTERIAN/ LEMBAGA)
Authors: Nurhasanah Nurhasanah
Published: October 2017

This study investigates the effect of internal control effectiveness, the role of internal audit, internal audit authority level, the size of the internal audit, the size and complexity of the institution against corruption in the ministries/agencies in Indonesia. Effectiveness of internal controls seen from the number of internal control findings in the audit report of BPK, while the role of internal audit in an agency's internal control conducted by proxy with the number of findings of noncompliance in the audit report of BPK. The characteristics of institution seen from size and complexity of ministries/ agencies. The dependent variable is the corruption in the ministries/ agencies seen from the number of cases of corruption in the ministries/agencies in 2012-2014. This study used secondary data with samples of 249 ministries and agencies in Indonesia. The results show that the effectiveness of internal control, internal audit authority level form the organizational structure of the internal audit echelon I effect in reducing corruption. Total budget (in Rupiah) has positive effect on corruption. While the number of findings of non-compliance in the audit report of BPK, the number of internal auditors and the number of work units in ministries/agencies does not affect corruption.AbstrakPenelitian ini meneliti pengaruh antara efektivitas pengendalian internal, peran audit internal, tingka kewenangan audit internal, ukuran audit internal, ukuran dan kompleksitas instansi terhadap korupsi di kementerian/lembaga di Indonesia. Efektivitas pengendalian internal dilihat dari jumlah temuan pengendalian internal yang ada di laporan hasil pemeriksaan BPK, sedangkan peran pengawas pengendalian internal dalam suatu instansi dilakukan oleh audit internal diproksikan dengan jumlah temuan ketidakpatuhan dalam peraturan perundang-undangan hasil pemeriksaan BPK. Karakteristik instansi dilihat dari ukuran dan kompleksitas kementerian/lembaga. Variabel dependen yaitu korupsi pada kementerian/lembaga dilihat dari jumlah kasus korupsi pada kementerian/lembaga pada tahun 2012-2014. Penelitian ini menggunakan data sekunder dengan sampel 249 kementerian dan lembaga di Indonesia. Hasil penelitian menunjukkan bahwa efektivitas pengendalian internal, tingkat kewenangan audit internal berupa struktur organisasi audit internal setingkat eselon I berpengaruh dalam menurunkan kasus korupsi. Total anggaran (dalam Rupiah) berpengaruh positif terhadap kasus korupsi. Sedangkan jumlah temuan ketidakpatuhan dalam peraturan perundang-undangan hasil pemeriksaan BPK, jumlah auditor internal dan jumlah satuan kerja pada kementerian/lembaga tidak mempengaruhi korupsi.