Internal Supervision Research Articles

Bridging the cross-modal gap using adversarial training for speech-to-text translation

The end-to-end speech translation (ST) model usually adopts the encoder-decoder structure, which takes the speech of the source language as input and directly outputs its translation result in the target language. Since the model performs cross-modal translation, it needs to extract semantically rich representations from speech. Compared with text, speech is fine-grained and contains more noise, which puts a great burden on the encoder of the ST model. The modal gap between speech and text usually causes the ST model to perform inferior to the corresponding machine translation (MT) model. To bridge the cross-modal gap, this paper proposes to use adversarial training to relieve the burden on the ST encoder by providing internal supervision signals. In this approach, the encoder in the ST model can extract representations that contain rich semantics, which greatly improves performance. Experiments on the datasets of Augmented Librispeech English-French and MuST-C English-German show the effectiveness of our method. Further analysis indicates that our proposed method can perform well in low-resource conditions compared to strong baselines.

The effect of auditor's competency and independence on audit quality of the internal supervision of Halu Oleo University

<span>The purpose of this study was to determine the effect of auditor competence and independence on the audit quality of the Halu Oleo University Internal Supervisory Unit. The sample in this study was 51 audites. The data used in this study are qualitative data and quantitative data. Data collection methods are questionnaires and documentation. Methods Data analysis used descriptive analysis and multiple linear regression analysis. The results of the analysis show an R value of 0.859 which means that the correlation between the independent variables of competence and independence on audit quality at the internal supervisory unit of Halu Oleo University is strong because the value is above 0.75. Furthermore, the value of R2 (R-Square) is 0.800. This means that the diversity of auditor competence and auditor independence variables on audit quality can be explained by the model by 80% and the remaining 20% is explained by other variables outside this research model, so that this research model has a good accuracy or accuracy model. Simultaneous test results obtained a significance value of F or probability of 0.000 <0.05 at the 95% confidence level. These results indicate that both auditor competence and auditor independence variables simultaneously have a positive and significant effect on audit quality at the internal supervisory unit of Halu Oleo University. The results of this study can also prove from the standardized coefficient value and t-value that the independence variable has a greater value than the auditor's competence. This means that auditor independence is the dominant variable in influencing audit quality compared to the competence of auditors in the internal supervisory unit of Halu Oleo University.</span>

The Role of Discipline and Internal Supervision on the Work Achievement of Employees at the Regional Inspectorate of Kutai Barat Regency

This study aims to clearly describe the performance of the regional inspectorate employees in West Kutai Regency and analyze the influencing factors in the implementation consisting of supporting factors and inhibiting factors. The implementation consists of supporting factors and inhibiting factors. The type of research used in this study is qualitative, meaning that the data collected comes from interviews, direct observations, field notes, personal documents, and other official documentation. Sources of data used are primary data sources; data collected through direct interviews with parties who are the object of research; and secondary data sources, which are data collected through documents relevant to the research. Data collection techniques used are interviews, documentation, and observation. The results of this study prove that the role of supervision is very important to the employee’s performance. Meanwhile, work discipline influences the employee’s performance. Overall, supervision and work discipline have a significant effect on the employee’s performance.

Protection of Personal Information in the Era of Big Data

In recent years, cloud computing and big data technologies have been widely used in China in the fields of public security, medical and health care, intelligent transportation, telecommunications and education, etc. The quality of life of the people has been improved and the digital industry has gained tremendous development, but at the same time, a series of personal information infringement disputes have arisen and the protection of personal information has attracted much attention. At present, insufficient protection of personal information under public law, the shortcomings of traditional informed consent rules, imperfect regulatory mechanism for personal information, and weak awareness of personal information protection have become major obstacles to balance the protection and utilization of personal information. Accordingly, it is necessary to adhere to the personal information protection path that combines public law protection and private law protection, to apply informed consent in the handling of personal information, and to improve the comprehensive supervision mechanism that unifies administrative supervision, industry association supervision, corporate internal supervision, and public opinion supervision, and on this basis, to improve the personal information infringement remedy mechanism that combines judicial remedy and private remedy.

Directors and officers liability insurance and maturity mismatch: evidence from China

ABSTRACT We investigate the impact of the purchase of Directors’ and Officers’ liability insurance (D&O insurance) on a firm’s risk-taking behaviour in China, measured by the firm’s maturity mismatch ratio. Using a unique manually collected dataset, we find a significant positive relationship between a firm’s purchase of D&O insurance and the firm’s maturity mismatch ratio, which supports the moral hazard theory. The mechanisms of our main finding are corresponding internal and external monitoring, in which the main finding is only significant for firms under weak monitoring. Our result remains significant after employing several approaches to alleviate potential endogeneity concerns, including an alternative sample and the sensitivity test model. Our paper sheds some extra light on the issue related to D&O insurance in a country with inadequate internal supervision and weak investor protection and the determinant of a firm’s maturity mismatch ratio.

Analisis Penguatan Dinas Perhubungan Dalam Pengawasan Perizinan Angkutan Kota Di Kota Medan

The Medan City Transportation Service is the implementing element of the Medan City Government in the field of transportation, having duties in the field of public transportation services. City transportation is one of the modes of transportation that is still the focus of improving the government and public transportation service providers. The problems studied are how to regulate the mechanism for controlling urban transportation licensing in the city of Medan and how the supervision of the Department of Transportation on the licensing of city transportation in the city of Medan. The research conducted is empirical research, namely by conducting interviews. The data collection method in this research is library research and field research. The data analysis used is qualitative data. The legal regulation of urban transportation in Medan City is Law no. 22 of 2009 concerning LLAJ and Medan City Regulation No. 2 of 2014 concerning Regional Levies in the Field of Transportation and Perwal of Medan City No. 41 of 2018 concerning Delegation of Partial Licensing and Non-Licensing Authorities to the Head of the Medan City Investment and One-Stop Integrated Service Office. Supervision of the Department of Transportation on city transportation permits in the city of Medan is carried out in two ways, namely: internal supervision and external supervision. In carrying out the task of supervising and controlling transportation in the city of Medan, the Medan City Transportation Service coordinates with the Traffic Traffic Unit 2 (two) times a year, namely in June and November.

How does multi‐agent govern corporate greenwashing? A stakeholder engagement perspective from “common” to “collaborative” governance

AbstractGreenwashing is an obstacle to the sustainable development of society, but the current governance of greenwashing is still a “common” governance, not a “collaborative” governance. Accordingly, this study focuses on the three stakeholders of greenwashing governance: company, media and government. Using a sample of listed companies that have published social responsibility reports from 2014 to 2018, this study analyzes the influence mechanism of media reports on greenwashing and discusses the moderating role of government regulation and mediating role of internal supervision. This study finds that internal supervision plays a hiding role in the process of media reports reducing greenwashing, but government regulation has a weakening effect on this hiding effect, showing a “common” governance. Simultaneously, this “common” governance is heterogeneous across time (i.e., corporate life cycle), space (i.e., spatial spillovers) and environment (i.e., the uncertainty of corporate external policies). However, when the cooperation between the government and the media is strengthened, the hiding behavior of the companies is suppressed and the performance of greenwashing governance is improved, so that “collaborative” governance is achieved. Against this backdrop, this study provides a macro‐to‐micro governance policy framework for corporate greenwashing from the four dimensions of strategy, systems, tools, and information to achieve “collaborative” governance. This study enriches the research on the corporate greenwashing governance and has practical implications for the government, media and other stakeholders.

Pengawasan Sekolah Unggul Berbasis Soft Skills: Studi Kasus di SMAN 1 Sidoarjo

The research aims to identify the pattern of supervision used by SMAN 1 Sidoarjo in implementing the excellent school program based on soft skills. This study uses a qualitative descriptive approach. Principals, teachers, students, staff and everyone else involved in SMAN 1 Sidoarjo's excellent school program focused on soft skills were the study's subjects. The research's primary data collection methods are interviews, observation, and documentation. The results showed that SMAN 1 Sidoarjo's excellent school supervision program based on soft skills involved internal elements such as the school itself, the administrator as the primary element who manages the academic community, and teachers who supervise students. The purpose of internal supervision is to ensure that the soft skills program is implemented effectively and efficiently. The education department, supervisors, school committees, parents/guardians, and the community all participate in external supervision. External supervision is necessary for the program's development and maintenance. The result shows that supervision in the implementation of a program is essential to do to maintain the sustainability of the program.

Application of calculus function and value chain analysis method in the quantification of financial flexibility management indicators

Abstract n order to explore the application of calculus function and value chain analysis method in the quantification of financial flexibility management indicators. Firstly, by combing the development process of value chain accounting exploration and cost management at home and abroad, a more complete value chain accounting framework is constructed. Then, a practical case is applied to illustrate the advantages of introducing value chain accounting and its analysis method to improve cost management in advanced manufacturing industry. Finally, it introduces the preconditions for using value chain accounting and its analysis methods to improve cost management. The experimental results show that after the implementation of the improved cost management system, it largely depends on information technology to transfer cost and other confidential information. At this time, it is also very important to do a good job in internal control, otherwise it will lead to the leakage of enterprise confidential information and unimaginable consequences. This requires enterprises to establish a rigorous and complete risk assessment system, including risk identification, risk analysis and risk resolution, implement control activities on this basis, and establish a perfect internal supervision and daily operation and maintenance mechanism of information system. It is proved that the calculus function and value chain analysis method can effectively quantify the financial flexibility management index.

Internal Control Model of Enterprise Financial Management Based on Market Economy Environment

In order to better solve the problems existing in the internal environment, risk assessment, and internal supervision of enterprise financial management, this paper proposes a method of enterprise financial analysis and control model based on artificial neural network algorithm. The results show that, through the internal control model and management optimization of financial management, a large number of calculations and subjective affairs in the process of financial work can be avoided to the greatest extent. For enterprises, a large number of human, material, and financial resources can be saved for data collection, which is more conducive to improving the enterprise financial management system, improving the quality of financial information, providing technical support for enterprise decision-making, and further reducing the risk in the process of enterprise operation.

Faktor- Faktor Yang Mempengaruhi Tingkat Penyerapan Anggaran Belanja Satker Pusat Di Daerah Lingkup Kemenlhk

This study examined and analyzed the effect of budget planning, budget execution, internal supervision, and regulation on the level of absorption of the budget for the central working unit within the scope of the Ministry of Environment and Forestry spread over Indonesia. The primary data were derived from questionnaires to answer questions from 193 respondents. The sample selection used was the Slovin formula. The data were analyzed using a multiple linear regression analysis technique through the SPSS 26 program. Partial test results show that budget planning, budget execution, and regulations significantly affect the level of budget absorption.

Kewenangan Penetapan Kerugian Keuangan Negara Dalam Tindak Pidana Korupsi

Introduction: The laws and regulations in force in Indonesia have given the BPK the authority to determine and determine state losses which are the basis for investigating corruption by investigating agencies, both the Prosecutor's Office and the Police.
 Purposes of the Research: To examine the authority of state institutions in determining losses as the basis for investigating corruption crimes.
 Methods of the Research: The type of research used in this paper is normative juridical research, which is also called doctrinal research.
 Results Originality of the Research: The results of the study indicate that the Government Internal Supervision apparatus including BPKP according to the legislation does not have the authority to determine state financial losses as the basis for investigations by investigating agencies in corruption. The results of the determination of state losses carried out by the Government Supervision Apparatus in this case the BPKP are often used as the basis for investigating criminal acts of corruption. This will raise the question of the validity of government actions carried out by the investigative apparatus, both the Prosecutor's Office and the Police in the investigation of criminal acts of corruption

Limitation of Misconduct of Judges: Increasing The Synergy of Supervision of Judges by The Judicial Commission and The Supreme Court

The supervision of judges in judicial power in Indonesia is carried out by two state institutions: the Judicial Commission and the Supreme Court. Internal supervision of judges is carried out by the Supreme Court on the judicial technicalities of judges and externally by the Judicial Commission on the ethical aspects of judge behavior. However, in its implementation, there is still no explicit limit to the scope of judges’supervision between the two institutions. This research aims to provide a different perspective and new breakthrough in judge supervision, namely, setting a boundary between judicial technical violations and ethical violations in examining alleged ethical violations by judges as a form of judicial supervision. The type of research used was reform-oriented research using a statutory and conceptual approach. The results showed that the mechanism for supervising judges was regulated through the Joint Regulations of the Supreme Court and Judicial Commission on the Code of Ethics and Code of Conduct for Judges (KEPPH), KEPPH Enforcement Guidelines, and Joint Examination Procedures. However, in its implementation, there is still a problem of unclear scope and limitations in the supervision of judges. Therefore, there must be improvements in related regulations by limiting technical judicial violations and ethical behavior.

공공영역 사례관리 슈퍼비전체계 실태조사

The purpose of this study is to find out how public sector case management supervision works. An online survey was conducted targeting public sector case managers, the heemang-welfare team leaders and the machum-welfare team leaders, and so on. In the survey, the supervision cycle, frequency, providers, problems, and contents related to internal and external supervision were asked. Frequency analysis, cross-analysis, T-test, and ANOVA were applied using PASW 25.0, and 750 cases were finally analyzed. Particularly we focused on the status of supervision and the differences between urban and rural areas. The analysis results are as follows. First, we found that 23% of the study participants did not receive any internal supervision, and 27.2% did not receive any external supervision. Second, in the supervision cycle, the responses to ‘1-2 times per week’ and ‘2-3 times per month’ were high for internal supervision, and ‘1-2 times per 3 months’ and ‘1-2 times per 6 months’ were high for external supervision. The internal supervision providers showed a high response to the machum-welfare team leaders and the heemang-welfare team leader. The external supervision providers showed a high response to the experienced field workers or professors. In relation to the supervision implementation system including supervision cycle, frequency, guidelines, and system, we found that rural areas should be further developed compared to urban areas. With regard to the contents of the supervision, we found that the supportive supervision was not well understood and implemented well in both urban and rural areas. Based on these results, contents and improvement strategies were suggested for the establishment of a case management supervisory system in the future.

Legal Politic of Corruption Eradication After the Prevail of the Amendment Act of Corruption Eradication Commission

The amendment on corruption eradication legal policy after the enacmnet of Act Number 19 Year 2019 Concerning the Amandment of Act Number 30 Year 2002 Concerning Corruption Eradication Commission derived pros and cons among legal expert and activis of anti corruption. This study aims to determine the political policy of corruption eradication after Act Number 19 Year 2019 in force. This research is a doctrinal study and using statute approach and conceptual approach. Result of this study showed that there is considerable change in the corruption eradication act includes: the institution of Corrution Eradication Commission subsumed as part of executive institution, internal supervision under Supervision Board, transformation of Corruption Eradication Commission employe become State Civil Servant. In addition, there are numerous augmentations on the duty and fuction of the Commission. Those changes impacted to the internal body of Corruption Eradication Commission, particularly toward its independence.

Local Government Capital Expenditure, Internal Supervision, Wealth and Human Development: Evidence from Indonesia

This study examines the influence of local government capital expenditures, internal supervision, and wealth on human development in Indonesian local governments. Using secondary data from the authorized government institutions from 2017 to 2019, a set of unbalanced panel data with total 1,437 observations was generated. Using panel data regression analysis, this study discovers that local governments in Java, Bali and Sumatra have a better human development achievement, followed by Kalimantan, Sulawesi, and Eastern Indonesia. City local governments also have a higher average of human development index achievement than regency local governments. Further, we find that local government capital expenditures and internal supervision positively affect human development, while local government wealth has insignificant effect on human development. Our findings imply that local governments are suggested to increase the amount of capital expenditures for infrastructure development, especially for local governments that are relatively underdeveloped in Indonesia.

The Critical Discussion of Fiduciary Duties in Financial Transactions

The fiduciary liabilities and fiduciary duties are a set of opposite concepts. However, in comparison of the former, the latter plays a more important role in financial transactions with its unique value and internal logic. In terms of previous studies, most of them tend to focus on those corresponding obligations that should be undertaken by the parties, including the duties of the trustor and that of the trustee. However, with the development of relevant financial theory and practice, the duties of the beneficiary should also be taken seriously. In future, based on the current situation of imperfection of existing trust regulations, the improvement of relevant internal management and external supervision towards fiduciary institutions should be studied in a further step.

Pengaruh Penerapan Good Governance, Pengawasan Intern Dan Disiplin Kerja Terhadap Kinerja Pemerintah Daerah Kota Pekanbaru

that affect the performance of local governments. The method used in this research is a questionnaire. The population used in this study were local government employees of the city of Pekanbaru and 395 samples. The data analysis technique used is the test instrument, namely validity, 
 This study aims to examine the implementation of good governance, internal supervision, and reliability, classical assumption test, namely normality, heteroscedasticity and multicollinearity, f test, t test, multiple linear regression analysis and coefficient of determination test. The types and techniques of data collection used are primary data obtained directly from respondents. The results of the study simultaneously see the application of good governance, internal supervision and work discipline simultaneously affect the performance of local governments. the implementation of good governance, internal supervision and work discipline are one of the indicators that affect the performance of local governments
 Keywords: Implementation of good work discipline governance ; internal supervision ; work discipline

Analysis of the Doctrine of Ultra Vires and its Prevention Efforts Against the Actions of the Board of Directors in Limited Liability Companies

The issue of abuse of authority by company directors often occurs in companies in Indonesia. Deviations that exceed the authority of the board of directors are known as Ultra Virus. As a result of these deviations, it has the potential to cause losses to stakeholders such as shareholders, the wider community, company partners and even the company itself. In the Limited Liability Company Law, ultra virus acts can be held accountable to the Board of Directors personally, but the problem is, how the directors can fulfill the demands of the injured parties while their assets have been transferred or have been exhausted. In this writing the author uses a normative juridical approach. The result of this study is that the actions of directors who have ultra viruses have the potential to harm many parties, therefore so that these actions are not repeated there needs to be a strict supervision mechanism, because so far the supervision has only been carried out by commissioners. Internal supervision by commissioners is deemed not optimal, so it is necessary to establish by the government an institution in charge of overseeing the performance of directors in the company

Does the presence of executives with a legal background affect stock price crash risk?

AbstractResearch Question/IssueExecutives with a legal background have superior knowledge of the law compared with executives who do not have such a background. This study investigates how executives who are well informed of the law can reduce stock price crash risk and how this is significant from a corporate governance perspective.Research Findings/InsightsWe collected and evaluated 23,031 firm‐year observations from 2008 to 2018, which resulted in the following findings: (1) Executives with a legal background can effectively reduce stock price crash risk. (2) When the company's external or internal supervision is weak, the effect of executives with a legal background in reducing stock price crash risk is particularly prominent. (3) The executives' ability to reduce stock price crash risk is particularly conspicuous when the company's intention to hide bad news is low or when there is a high risk of the bad news being leaked.Theoretical/Academic ImplicationsStock price crash risk is a critical problem to address in the Chinese capital market. The prevailing explanation for crash risk emphasizes executives' concealment of bad news as a primary factor. Since the suppression of bad news by company executives is the main reason for stock price crash risk, observing the influence of executives on this risk is a viable direct approach. Executives with a legal background, in particular, have a critical influence on companies. They possess a superior understanding of the law compared with those who do not have such a background and are more willing to respect and abide by the law. As a result, they have a lower tolerance for inappropriate acts by the executive team, namely, concealing bad news, which reduces the risk of stock price crash.Practitioner/Policy ImplicationsIn China, the world's largest transitional economy, investor protection and information environments are still developing. Countries with less developed regulations can adopt substitutive mechanisms, such as making the employment of executives with a legal background mandatory, to facilitate the healthy development of their capitalist markets. Given the capacity of these executives to reduce stock price crash risk, thereby supporting continuous and stable development of the capital market, regulatory authorities should encourage listed companies to hire executives with a legal background. Furthermore, they should also start in‐depth promotion of and education on the rule of law among employees to improve their legal competence.