bluuebunny/crossref_metadata_2025_split huggingface dataset:
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.
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.
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.
ANALISIS ATAS PENGAKUAN PENDAPATAN PAJAK DAN MIGAS SAAT PERMULAAN IMPLEMENTASI BASIS AKRUAL PADA AKUNTANSI PEMERINTAH PUSAT
Authors: Yuwana Wirawan Purwa , Djamhuri Ali , Andayani Wuryan 
Published: October 2017

The Central Government has started to implement the accrual basis in 2015. The beginning of that implementation was interesting to study mainly how the revenue recognition after accounting basis changed. This study aimed to understand and interpret revenue recognition at the beginning of accrual basis implementation. This study used a qualitative methodology with an interpretive paradigm and a case study approach. The interesting results of this study showed some understanding and interpretation. First, the government lost the right of income from oil and gas due to the inconsistency of tax rates between contract and tax treaty. Secondly, there was no disclosure change in oil and gas non-tax revenues because it still used the net principle so that the Government's rights and obligations not well-identified. Thirdly, some bureaucrats had utility motives at oil and gas property tax by utilizing a collection fee. Fourth, the recognition of Government-Tax Borne contained inequity and burdensome Indonesian people because made an addition in mandatory spending, which was funded from the government debt and greater tax collection. The accrual basis implementation should be able to bring a greater good through the use of accounting information in decision-making and public policy.AbstrakÂ Pemerintah Pusat telah memulai penerapan basis akrual pada tahun 2015. Permulaan implementasi ini menarik untuk diteliti terutama mengenai pengakuan pendapatan setelah basis akuntansi berubah. Penelitian ini bertujuan untuk memahami dan memaknai pengakuan pendapatan pada awal implementasi basis akrual. Penelitian ini menggunakan metodologi kualitatif dengan paradigma interpretif dan pendekatan studi kasus untuk mengungkap dan menafsirkan permasalahan yang ada. Hasil penelitian ini menunjukkan beberapa hasil pemahaman dan penafsiran yang menarik. Pertama, Pemerintah kehilangan hak negara dari PPh Migas karena penggunaan tarif pajak yang tidak konsisten antara kontrak dan tax treaty. Kedua, tidak ada perubahan pengungkapan PNBP Migas karena masih menggunakan asas neto sehingga substansi hak kewajiban dan negara dalam pengakuan pendapatan PNBP migas tidak diketahui dengan pasti. Ketiga, terdapat motif utilitas sebagian birokrat dalam pengenaan PBB Migas dengan memanfaatkan biaya pemungutan. Keempat, pengakuan pajak ditanggung pemerintah mengandung substansi ketidakadilan dan memberatkan rakyat Indonesia karena menambah mandatory spending yang dibiayai dari utang negara dan pemungutan pajak yang lebih besar. Implementasi basis akrual seharusnya dapat membawa kebaikan yang lebih besar melalui pemanfaatan informasi akuntansi dalam pengambilan keputusan dan kebijakan publik.
Volume 2, Nomor 2, Desember 2016 (Full)
Authors: TAKEN Jurnal 
Published: October 2017

Praktik tata kelola pemerintahan yang baik dapat meningkatkan akuntabilitas dan transparansi dalam administrasi publik. Salah satu praktik tata kelola yang baik adalah penyajian laporan keuangan pemerintah yang mencerminkan kondisi sebenarnya, akuntabel dan transparan. Pemerintah, baik pusat dan daerah, diharapkan mampu untuk mengelola keuangan negara/daerah dengan baik dan melaporkan pengelolaan tersebut melalui laporan keuangannya. Dalam rangka dapat menyajikan laporan keuangan yang akuntabel, pemerintah wajib menaati Standar Akuntansi Pemerintahan dan peraturan terkait lainnya. Terbitnya Peraturan Pemerintah Nomor 71 Tahun 2010 tentang Standar Akuntansi Pemerintahan Berbasis Akrual, sebagai pedoman dalam menyusun laporan keuangan pemerintah dalam mempertanggungjawabkan APBN/APBD mengharuskan penerapan SAP berbasis akrual paling lambat mulai Tahun 2015.
THE EFFECT OF AUDIT FOLLOW-UP AND SIZES ON THE AUDIT QUALITY
Authors: Mahpiansyah Mahpiansyah 
Published: October 2017

This study examines the effect of local audit size and the audit feedback implementation on audit quality in Indonesia. The Indonesian government has two audit institutions: external and internal audits. The audit feedback is a recommendation from the external audit to correct the audit subjects' financial reports. This study analyzes panel data of 33 provinces from 2009 to 2013 from Audit Report Badan Pemeriksa Keuangan (BPK) and Badan Pusat Statistik (BPS), using OLS and TSLS. There are two data variables: the number of data and the amount of data. Both dependent and independent variables contain the number of data and the amount of data except the audit size variables. Audit feedback is divided into finished audit feedback and unfinished audit feedback while audit sizes are divided into three variables. The study finds that audit feedback and audit size are statistically significant to influence the audit findings and the internal audit sizes based on the auditor's number, the number of the subject unit and the number of provincial employees are statistically significant only to the number of audit findings. It implies that the number of audit feedback affects the audit findings as a whole without being disturbed by the nominal amount of audit feedback. There are no previous studies that measure the effect of audit feedback on audit quality. This paper added an important question on the relationship between audit sizes and the effectiveness of audit feedback on audit quality in government institutions, especially in local governments. AbstrakPenelitian ini mengukur pengaruh ukuran audit dan tindak lanjut hasil audit terhadap kualitas audit di Indonesia. Pemerintah Indonesia memiliki dua institusi audit: eksternal dan internal audit. Tindak lanjut audit adalah perkembangan pelaksanaan rekomendasi audit dari audit eksternal untuk memperbaiki laporan keuangan auditee. Penelitian ini menganalisa data 33 provinsi dari tahun 2009 sampai dengan tahun 2013 dari Ikhtisar Laporan Hasil Pemeriksaan Badan Pemeriksa Keuangan (ILHP BPK) dan Daerah Dalam Angka Badan Pusat Statistik (DDA BPS) menggunakan OLS dan TSLS. Penelitian ini menemukan bahwa jumlah tindak lanjut hasil pemeriksaan dan ukuran audit berpengaruh signifikan terhadap temuan audit walaupun ukuran audit yang didasarkan pada jumlah internal auditor, jumlah unit subyek audit dan jumlah pegawai provinsi hanya berpengaruh signifikan terhadap jumlah temuan audit. Hal ini menunjukkan bahwa jumlah tindak lanjut audit secara keseluruhan mempengaruhi temuan audit tanpa terganggu dengan nominal tindak lanjut audit. Belum ada penelitian sebelumnya yang mengukur pengaruh dari tindak lanjut audit terhadap kualitas audit. Penelitian ini menambahkan pertanyaan penting mengenai hubungan antara ukuran audit dan efektivitas tindak lanjut audit pada kualitas audit di institusi pemerintah khususnya pemerintah daerah.
Red Arecanut Seed Extract as a Sustainable Corrosion Inhibitor for Aluminum Submerged in Acidic Corrodent: An Experimental Approach Towards Zero Environmental Impact
Authors: Raghavendra Narasimha , Ishwara Bhat Jathi 
Published: October 2017

The effect of the red arecanut seed (RAS) extract on the corrosion of aluminum in 0.5 M hydrochloric acid environment is reported by weight loss, electrochemical (Tafel plot and impedance spectroscopy), scanning electron microscopy and atomic force microscopy studies. The weight loss study indicated that, protection efficiency of the red arecanut seed extract is directly proportional to its concentration and inversely proportional to solution temperature and aluminum contact time in the test solution. Langmuir adsorption isotherm is best fitted model explaining the adsorption of red arecanut seed extract constituents on aluminum surface in 0.5 M HCl system. The results obtained from Tafel curves indicated the mixed inhibition role of red arecanut seed extract. The impedance spectroscopy technique indicated that, red arecanut seed extract reduces the speed of aluminum corrosion by charge transfer process. The scanning electron microscopy and atomic force microscopy images of aluminum specimens clearly give clues about the adsorption of plant constituents on the surface of the aluminum metal.
KRAS Mutation as a Potential Prognostic Biomarker of Biliary Tract Cancers
Authors: Yokoyama Masaaki , Ohnishi Hiroaki , Ohtsuka Kouki , Matsushima Satsuki , Ohkura Yasuo , Furuse Junji , Watanabe Takashi , Mori Toshiyuki , Sugiyama Masanori 
Published: October 2017

Background The aim of this study was to identify the unique molecular characteristics of biliary tract cancer (BTC) for the development of novel molecular-targeted therapies. Materials and Methods We performed mutational analysis of KRAS, BRAF, PIK3CA, and FBXW7 and immunohistochemical analysis of EGFR and TP53 in 63 Japanese patients with BTC and retrospectively evaluated the association between the molecular characteristics and clinicopathological features of BTC. Results KRAS mutations were identified in 9 (14%) of the 63 BTC patients; no mutations were detected within the analyzed regions of BRAF, PIK3CA, and FBXW7. EGFR overexpression was observed in 5 (8%) of the 63 tumors, while TP53 overexpression was observed in 48% (30/63) of the patients. Overall survival of patients with KRAS mutation was significantly shorter than that of patients with the wild-type KRAS gene ( P = 0.005). By multivariate analysis incorporating molecular and clinicopathological features, KRAS mutations and lymph node metastasis were identified to be independently associated with shorter overall survival ( KRAS, P = 0.004; lymph node metastasis, P = 0.015). Conclusions Our data suggest that KRAS mutation is a poor prognosis predictive biomarker for the survival in BTC patients.
Edificio de viviendas para realojos en el casco histórico de Pamplona, España.
Authors: Arquitectos Pereda Pérez 
Published: October 2017

<p>Obra: Edificio de viviendas para realojos en el casco histórico de Pamplona, España.</p><p><span>Arquitectos: Carlos Pereda Iglesias y Óscar Pérez Silanes. </span></p><p>Fecha de proyecto y obra: 2010/8 y 2013/6</p>
Summertime OH reactivity from a receptor coastal site in the Mediterranean Basin
Authors: Zannoni Nora , Gros Valerie , Sarda Esteve Roland , Kalogridis Cerise , Michoud Vincent , Dusanter Sebastien , Sauvage Stephane , Locoge Nadine , Colomb Aurelie , Bonsang Bernard 
Published: October 2017

Abstract. Total hydroxyl radical (OH) reactivity, the total loss frequency of the hydroxyl radical in ambient air, provides the total loading of OH reactants in air. We measured the total OH reactivity for the first time during summertime at a coastal receptor site located in the western Mediterranean Basin. Measurements were performed at a temporary field site located in the northern cape of Corsica (France), during summer 2013 for the project CARBOSOR (CARBOn within continental pollution plumes: SOurces and Reactivity)–ChArMEx (Chemistry and Aerosols Mediterranean Experiment). Here, we compare the measured total OH reactivity with the OH reactivity calculated from the measured reactive gases. The difference between these two parameters is termed missing OH reactivity, i.e., the fraction of OH reactivity not explained by the measured compounds. The total OH reactivity at the site varied between the instrumental LoD (limit of detection  =  3 s−1) to a maximum of 17 ± 6 s−1 (35 % uncertainty) and was 5 ± 4 s−1 (1σ SD – standard deviation) on average. It varied with air temperature exhibiting a diurnal profile comparable to the reactivity calculated from the concentration of the biogenic volatile organic compounds measured at the site. For part of the campaign, 56 % of OH reactivity was unexplained by the measured OH reactants (missing reactivity). We suggest that oxidation products of biogenic gas precursors were among the contributors to missing OH reactivity.
A new balance formula to estimate new particle formation rate: reevaluating the effect of coagulation scavenging
Authors: Cai Runlong , Jiang Jingkun 
Published: October 2017

Abstract. A new balance formula to estimate new particle formation rate is proposed. It is derived from the aerosol general dynamic equation in the discrete form and then converted into an approximately continuous form for analyzing data from new particle formation (NPF) field campaigns. The new formula corrects the underestimation of the coagulation scavenging effect that occurred in the previously used formulae. It also clarifies the criteria for determining the upper size bound in measured aerosol size distributions for estimating new particle formation rate. An NPF field campaign was carried out from 7 March to 7 April 2016 in urban Beijing, and a diethylene glycol scanning mobility particle spectrometer equipped with a miniature cylindrical differential mobility analyzer was used to measure aerosol size distributions down to ∼ 1 nm. Eleven typical NPF events were observed during this period. Measured aerosol size distributions from 1 nm to 10 µm were used to test the new formula and the formulae widely used in the literature. The previously used formulae that perform well in a relatively clean atmosphere in which nucleation intensity is not strong were found to underestimate the comparatively high new particle formation rate in urban Beijing because of their underestimation or neglect of the coagulation scavenging effect. The coagulation sink term is the governing component of the estimated formation rate in the observed NPF events in Beijing, and coagulation among newly formed particles contributes a large fraction to the coagulation sink term. Previously reported formation rates in Beijing and in other locations with intense NPF events might be underestimated because the coagulation scavenging effect was not fully considered; e.g., estimated formation rates of 1.5 nm particles in this campaign using the new formula are 1.3–4.3 times those estimated using the formula neglecting coagulation among particles in the nucleation mode.
An assessment of geographical distribution of different plant functional types over North America simulated using the CLASS–CTEM modelling framework
Authors: Shrestha Rudra K. , Arora Vivek K. , Melton Joe R. , Sushama Laxmi 
Published: October 2017

Abstract. The performance of the competition module of the CLASS–CTEM (Canadian Land Surface Scheme and Canadian Terrestrial Ecosystem Model) modelling framework is assessed at 1° spatial resolution over North America by comparing the simulated geographical distribution of its plant functional types (PFTs) with two observation-based estimates. The model successfully reproduces the broad geographical distribution of trees, grasses and bare ground although limitations remain. In particular, compared to the two observation-based estimates, the simulated fractional vegetation coverage is lower in the arid southwest North American region and higher in the Arctic region. The lower-than-observed simulated vegetation coverage in the southwest region is attributed to lack of representation of shrubs in the model and plausible errors in the observation-based data sets. The observation-based data indicate vegetation fractional coverage of more than 60 % in this arid region, despite only 200–300 mm of precipitation that the region receives annually, and observation-based leaf area index (LAI) values in the region are lower than one. The higher-than-observed vegetation fractional coverage in the Arctic is likely due to the lack of representation of moss and lichen PFTs and also likely because of inadequate representation of permafrost in the model as a result of which the C3 grass PFT performs overly well in the region. The model generally reproduces the broad spatial distribution and the total area covered by the two primary tree PFTs (needleleaf evergreen trees, NDL-EVG; and broadleaf cold deciduous trees, BDL-DCD-CLD) reasonably well. The simulated fractional coverage of tree PFTs increases after the 1960s in response to the CO2 fertilization effect and climate warming. Differences between observed and simulated PFT coverages highlight model limitations and suggest that the inclusion of shrubs, and moss and lichen PFTs, and an adequate representation of permafrost will help improve model performance.