Internal Supervision Research Articles

Monitoring, Supervising, and Improving Curriculum Systems in Arabic Language Education Study Programs at STAIN Mandailing Natal

This study aims to evaluate the monitoring, supervision, and curriculum improvement system in the Arabic Language Education Study Program at Sekolah Tinggi Agama Islam Negeri Mandailing Natal (STAIN Madina), assessing its effectiveness in enhancing Arabic language competence and supporting Islamic learning. Utilizing a qualitative research design, the study employs a case study methodology, combining interviews, observations, and documentation analysis. The findings reveal that the monev system, involving comprehensive planning, implementation, and reporting, effectively covers graduate competency standards, content standards, process standards, and learning assessment standards. The structured approach, involving multiple stakeholders, ensures thorough evaluation and continuous improvement. However, limitations such as the need for more in-depth internal supervision of content standards and challenges related to human resources and stakeholder engagement were noted. These findings are significant for higher education institutions aiming to enhance their curriculum systems, offering a model for structured monitoring and supervision. Further research is recommended to explore integrated internal supervision mechanisms and long-term effects on student outcomes.

Stakeholder Identification in Internal Control of Building Construction using Design and Build Contract to Improve Efficiency and Effectiveness

The amount of infrastructure development in Jakarta makes internal control of the implementation of design and build contracts for the construction of state buildings need attention. The problem in internal control is there are still some recurring findings and supervisory findings that are not detected by Government Internal Supervisory Apparatus (APIP) but found by external auditors, as well as delays in completing assignments. The problems include a limited number of technical auditors, uneven knowledge, and experience of construction supervision, overlapping assignments, and a report process that takes time. These problems can have an impact on the implementation of internal control, that is lack of achievement of internal control objectives and the potential for non-compliance with the construction process with laws and regulations, thus showing that internal control of construction is not running effectively and efficiently. To improve efficient and effective internal supervision of construction, it is necessary to standardize operational procedures (SOP) or work procedures for internal control of construction, especially for design and build contracts. This research aims to identify stakeholders and the roles and responsibilities of each party in internal control of building construction using design and build contract to improve efficiency and effectiveness. The results reveal a set of internal and external stakeholders as well as the form of organizational structure and the relationship of coordination and responsibility lines. The results of this research also emphasize the roles and responsibilities of each stakeholder so that each party fully understands the obligation to carry out internal supervision assignments for design and build construction.

Strengthening Internal Supervision in Improving APIP Capability Achievement at the TNI Inspectorate General

Evaluating APIP capability impacts improving performance and maintaining transparency and accountability standards. Increasing the value of the APIP Capability Model provides a comprehensive framework for analyzing and improving APIP capabilities on an ongoing basis. This study aims to analyze the factors that influence the Government's Internal Supervisory Apparatus (APIP) capability. Analyzing the role of management in achieving the APIP capability level, analyzing the impact of APIP's role in implementing the TNI Government Internal Control System (SPIP), analyzing the importance of APIP capacity building within the TNI, analyzing the relationship between APIP capability and TNI financial management performance, analyzing the impact of the effectiveness of implementing the Internal Audit Capability Model (IACM) in improving APIP capability in the TNI. The steps suggested are a practical analysis of the influence of APIP capability, including management commitment, SPIP improvement, competency improvement, focus on improving financial performance, and implementation of IACM throughout the TNI.

Developing Professional Learning Community-based Internal Supervision Model for Phibunmangsahan School of Ubon Ratchathani Provincial Administrative Organization

Background and Aims: Educational supervision is considered the heart of the development of educational institutions' administrators, teachers, and educational personnel. Because the various missions of the educational institution will be successful according to the stated objectives, it requires cooperation from many parties in many areas, especially in the development of the quality of teaching and learning. Thus, this research aimed to develop and evaluate the effectiveness of the internal supervision model by using professional learning community processes for the Phibunmangsahan School of UbonRatchathani Provincial Administrative Organization. Methodology: Research methodology as research and development the implementation of 3 phases; phases 1: study current and desirable states on internal supervision and professional learning community in Phibunmangsahan School of UbonRatchathani Provincial Administrative Organization, phases 2: development of internal supervision model by using professional learning community-based for UbonRatchathani Provincial Administrative Organization, and phases 3: evaluation of effectiveness of internal supervision model by using a professional learning community for UbonRatchathani Provincial Administrative Organization. The target group in the research. Phase 1 is divided into 2 groups; 1) school administrator, head of academic administration, head of internal supervision, head of learning group 15 people and provide information by group discussion. 2) school administrator, head of learning group, teachers 30 people and provide information by questionnaire. Phase 2 is 5 experts. In Phase 3, the head of academic administration, the head of the learning group, and teachers 28 people. The research instruments used were 5-point rating scale questionnaires, structured interviews, performance assessment forms, and satisfaction assessment forms were used for data collection. Data were analyzed by frequency, percentage, mean, standard deviation, PNIModified, and paired t-test. Results: The findings were as follows: (1) The study's current and desirable states on internal supervision and professional learning community in Phibunmangsahan School of UbonRatchathani Provincial Administrative Organization, (1.1) overall, the current state on the internal supervision was at a high level and the desirable state was at the highest level, respectively. When considering the need index, it was found that the internal supervision on Implementation gained the need index with the highest level from all 5 aspects. And 2) overall, the current state of the professional learning community was at a high level, and the desirable state was at the highest level, respectively. When considering the need index, it was found that the professional learning community was a caring community with the highest level of the need index from all 6 aspects. (2) Internal supervision model by using the professional learning community process for Phibunmangsahan School of UbonRatchathani Provincial Administrative Organizational, it was found that the internal supervision model consisted of 5 elements, namely: preparation; planning; implementation; evaluation; and improvement and development. Also, the professional learning community consisted of 6 elements, namely; shared vision; collaborative teamwork; shared leadership; professional learning and development; caring community; and supportive structures. The model, on the whole, was theoretically reasonable and possible at the highest level. (3) The head of academic administration, head of the learning group, and teachers gained higher knowledge scores on internal supervision and professional learning communities than before with a statistical significance of .05 the score increased up to 5.07. Implementing scores based on the internal supervision model and professional learning community, on the whole, were higher than before with a statistical significant of .05 that the scores increased up to 0.72 points, as well as the satisfaction score, was overall at the highest level.

Does Digital Transformation Reduce Managers’ Excess Perks Consumption?

ABSTRACT Digital transformation is a crucial way to promote the modernization of corporate governance capabilities. We investigate the impact of digital transformation on managers’ excess perks consumption using a sample of Shanghai and Shenzhen A-share listed companies from 2010 to 2021. Our research shows that digital transformation can significantly inhibit managers’ excess perks consumption, and this inhibitory effect is mainly achieved by strengthening internal supervision and improving investors’ attention. In addition, this inhibitory effect primarily occurs in the growth and maturity sub-samples and the short CEO tenure sub-samples.

Pengaruh Penerapan Akuntansi Sektor Publik Dan Pengawasan Internal Terhadap Kinerja Instansi Pemerintah Daerah Dengan Good Governance Sebagai Variabel Intervening

The aim of this research is to determine the mediating influence of good governance on the influence of the implementation of public sector accounting and internal supervision on the performance of local government agencies. The author conducted research at RSUD R. Syamsudin, S.H. Sukabumi City, which is located on Jalan Hospital No.1, Cikole, Kec. Cikole, Sukabumi City, West Java Province. The research results concluded that: (1) The application of public sector accounting has an effect on good governance; (2) Internal supervision influences good governance; (3) Good governance influences the performance of local government agencies; (4) The implementation of public sector accounting has a positive effect on the performance of local government agencies; (5) Internal supervision has a positive effect on the performance of local government agencies; (6) Good governance mediates the influence of the implementation of public sector accounting on the performance of local government agencies; and (7) Good governance mediates the influence of internal supervision on the performance of local government agencies.

Faktor-Faktor Yang Mempengaruhi Kualitas Laba Sebuah Studi Kajian Literatur

This research examines the influence audit quality in the context of audit practice. Audit quality plays a crucial role in ensuring the reliability of financial information presented by business entities. Therefore, a profound understanding of the factors influencing audit quality, including auditor competence, time and cost pressure, professional ethical standards, internal supervision and review, as well as regulations and standards, is essential for practitioners, regulators, and relevant stakeholders. This literature study summarizes previous research findings and explores the relationship between these factors and audit quality. The study was conducted by reviewing 13 previous studies related to audit quality, with articles from both within and outside Indonesia published between 2020 and 2023. The results are expected to provide insights into the impact of these factors on transparency and honesty in audited financial reporting, with potential implications for regulatory policies and business practices. The study highlights the importance of mitigating audit quality.

Determinants of the Quality of Internal Supervision with Auditor Motivation as Moderation Variables on PTN BLU Indonesia

Internal supervision in state universities is not optimal, as evidenced by the increasing number of corruption cases in recent years. This research aims to examine and analyze the impact of various factors such as the involvement of the person in charge of SPI, role conflict, synergy between internal and external auditors, and auditor motivation on the quality of internal supervision. This research uses quantitative descriptive methods. The research sample was comprised of 102 SPI auditors at Public Service Agency State Universities (PTN BLU) in Indonesia. Data collection was carried out through distributing questionnaires and data analysis was carried out using the SmartPLS application. Research findings show that role conflict and synergy between internal and external auditors significantly impact the quality of internal supervision. However, auditor motivation has little effect in strengthening or weakening the influence of the involvement of the person in charge of SPI, role conflict, and synergy between internal and external auditors on the quality of internal supervision.

Do ESG ratings inhibit corporate leverage manipulation? The moderating effects of internal and external supervision

Purpose This paper aims to investigate the relationship between corporate environmental, social and governance (ESG) ratings and leverage manipulation and the moderating effects of internal and external supervision. Design/methodology/approach The authors draw on a sample of Chinese non-financial A-share-listed firms from 2013 to 2020 to explore the effect of ESG ratings on leverage manipulation. Robustness and endogeneity tests confirm the validity of the regression results. Findings ESG ratings inhibit leverage manipulation by improving social reputation, information transparency and financing constraints. This effect is weakened by internal supervision, captured by the ratio of institutional investor ownership, and strengthened by external supervision, captured by the level of marketization. The effect is stronger in non-state-owned firms and firms in non-polluting industries. The governance dimension of ESG exhibits the strongest effect, with comprehensive environmental governance ratings and social governance ratings also suppressing leverage manipulation. Practical implications Firms should strive to cultivate environmental awareness, fulfil their social responsibilities and enhance internal governance, which may help to strengthen the firm’s sustainability orientation, mitigate opportunistic behaviours and ultimately contribute to high-quality firm development. The top managers of firms should exercise self-restraint and take the initiative to reduce leverage manipulation by establishing an appropriate governance structure and sustainable business operation system that incorporate environmental and social governance in addition to general governance. Social implications Policymakers and regulators should formulate unified guidelines with comprehensive criteria to improve the scope and quality of ESG information disclosure and provide specific guidance on ESG practice for firms. Investors should incorporate ESG ratings into their investment decision framework to lower their portfolio risk. Originality/value This study contributes to the literature in four ways. Firstly, to the best of the authors’ knowledge, it is among the first to show that high ESG ratings may mitigate firms’ opportunistic behaviours. Secondly, it identifies the governance factor of leverage manipulation from the perspective of firms’ subjective sustainability orientation. Thirdly, it demonstrates that the relationship between ESG ratings and leverage manipulation varies with the level of internal and external supervision. Finally, it highlights the importance of governance in guaranteeing the other two dimensions’ roles by decomposing overall ESG.

Business Ethics and Accounting Professional Ethics in Financial Fraud

With the rapid development of China's economy and the increasingly perfect capital market system, listed companies have emerged like mushrooms after rain. However, behind the light and in the dark, cases of financial fraud by listed companies are not uncommon, without exception in all levels of the market, which has brought a series of negative impacts to all parties. In essence, financial fraud is a purposeful earnings management behavior that violates legal principles. The lack of professional ethics among accounting personnel, inadequate internal supervision of enterprises, and imperfect industry legal construction are all root causes. This article analyzes the responsibility issues of violating business ethics and professional ethics in financial fraud, and draws inspiration from it that listed companies should first ensure the essence of their own business ethics and professional ethics.

Pengaruh Fungsi Pelayanan Administrasi Dan Kinerja Pegawai Terhadap Peningkatan Mutu Pelayanan Publik Di Kecamatan Banjarbaru Kota

The lack of maximum service functions provided by officials to the community has an impact on the community's lack of satisfaction with service providers. The aim of this research is to determine the influence of administrative service functions and apparatus performance on improving public services. A qualitative descriptive approach. The sample was determined as 30 people using incidental sampling technique, a data collection technique through inquiry and direct observation supported by the documentation found. Data analysis uses a percentage tabulation system to determine the level of achievement of each question item. The results of the research show that the function of administrative services and performance in Banjarbaru Kota District is less than optimal due to the low competence of officials in their work. Then, internal supervision lacks communication regarding operational activities, with a lack of disciplinary communication from the officers concerned.

The Challenges of Implementing the Independent Curriculum in Elementary Schools

Curriculum change is a necessity that is interpreted as curriculum development and must be implemented since it is demand of the times. However, in implementing the curriculum changes, before the 2006 curriculum to the 2013 curriculum, there were problems faced. This research aims to examine the problems of implementing the Independent Curriculum faced by schools, teachers, and students. The data were collected through the fourth-grade teachers and the school principal. This research site is at SD Negeri 2 Pilot Blangkejeren. Data collection techniques use interviews and observation. This research figures out, firstly, frequent changes in regulations and repeated revisions of regulations, uneven training for teachers, incomplete facilities and infrastructure, handbooks for teachers and students handbooks, changes in scientific culture, school literacy movements, and internal supervision are not yet completed, optimal. Secondly, most students are from middle-class families background who have less learning support from their parents. Besides, in the learning process conducted in the teacher center learning students are passive.

Peran Sistem Informasi dalam Meningkatkan Kualitas Audit Keuangan Pemerintah Daerah

This study aims to examine the role of Information Systems (SI) in improving the quality of audits of local government financial statements. Audit of local government financial statements is a critical process in evaluating public finances and ensuring the reliability of financial information and compliance with applicable regulations. In recent years, the use of SI has become an important factor in improving audit quality by strengthening the efficiency, effectiveness, and accuracy of the audit process. A review of the literature reveals that the use of SI in auditing local government financial statements provides significant benefits. First, automation of the audit process using SI replaces error-prone manual tasks, thereby increasing audit efficiency. Second, SI facilitates efficient data collection and analysis, allowing auditors to access more accurate and comprehensive financial information. Third, SI strengthens internal supervision through real-time monitoring of financial activities and early detection of risks or policy violations. Finally, SI also provides protection against the security and integrity of sensitive data in auditing practices. However, the use of SI in auditing local government financial statements is also faced with challenges. These challenges include limited resources, complexity of system integration, security of sensitive data, and the need for increased auditor competence in understanding and using SI effectively. Through this research, it is hoped that a deeper understanding of the role of SI in improving the quality of audits of local government financial statements can be obtained. The results of this study can provide practical guidance and recommendations for auditors and local governments in making optimal use of SI, as well as overcoming challenges that may arise. Thus, it is expected that the practice of auditing local government financial statements can be more effective, accurate, and transparent, as well as provide significant benefits in public financial management.

Determinants of Accountability for Financial Management of Non-Profit Organizations in Indonesia with the Internal Control and Supervision Environment as Moderation Variables

This study aims to examine the determinants of financial management accountability in non-profit organizations. Utilizing a quantitative methodology employing Partial Least Squares (PLS) analysis, the study assessed 14 hypotheses, relying on coefficient values and significance levels for hypothesis validation. While the choice of analysis model and rationale behind its selection were not explicitly elucidated, the study ensured rigor through pilot testing of the questionnaire to establish validity and reliability. From 140 distributed questionnaires, 87 were returned, and 79 met the inclusion criteria for analysis. The findings suggest a significant positive influence of transparency, fund type, financial statement presentation, and accessibility on financial management accountability. Additionally, internal control factors such as transparency, fund types, financial statement presentation, accessibility, and internal supervision underscore the importance of these elements in bolstering accountability. However, it is noteworthy that the direct impact of the control environment on financial management accountability was not observed within the study's context. While the identification and operationalization of the studied variables were not extensively detailed, it is acknowledged that the relatively small sample size and the focus solely on non-profit organizations in Indonesia may constrain the generalizability of the findings. Nonetheless, this research provides valuable insights into the factors influencing accountability practices in NGO financial management, potentially benefiting stakeholders and contributing to the existing literature on financial management, particularly within the realm of non-profit entities.

Esensi Delik Obstruction of Justice Dalam Konstruksi Hukum Pidana

Obstruction of justice is a criminal offense formulated in the Criminal Code to protect the judicial process so that it runs fairly and prevents manipulation. However, law enforcement against obstruction of justice in Indonesia is considered to be still weak due to several obstacles such as unclear article formulations, weak cooperation between related institutions, minimal internal supervision and lack of public understanding. Therefore, various comprehensive improvement efforts are needed both in terms of regulations, coordination between institutions, internal supervision, and public education so that enforcement of obstruction of justice laws can run effectively and optimally in Indonesia.

Penerapan Akuntansi Sektor Publik, Pengawasan Internal dan Transparansi terhadap Kinerja Instansi Pemerintah Provinsi Jakarta

This research was conducted to determine the influence of public sector accounting, internal supervision and transparency on the performance of the Jakarta Provincial Government's financial reports. This research uses the Jakarta Provincial Inspectorate as the population. This research sample used 45 respondents from the results of distributing questionnaires carried out at the Jakarta Provincial Inspectorate. Data were processed using SPSS software and analyzed using multiple linear regression analysis. The results of this research show that human resource quality competency, accountability and supervision have a positive effect on the quality of the financial report performance of the Jakarta Provincial Government

Pressure, Opportunnity, Rationalization, dan Capability terhadap Terjadinya Fraud : Studi di Salah Satu Dinas Propinsi Sulawesi Selatan

This study examines the influence of Pressure, Opportunity, Rationalization, and Capability on Fraud within a department in South Sulawesi Province over two months, from December to January 2022. The department's entire staff constitutes the study population, with a saturated sampling method employed to ensure a representative sample. Field research methodology was utilized, employing quantitative data collection through questionnaire surveys. Data analysis was conducted using multiple linear regression with the assistance of statistical software.The results indicate that Pressure (Opportunity), Opportunity, Rationalization, and Capability significantly impact Fraud. The results indicate that Pressure (Opportunity), Opportunity, Rationalization, and Capability significantly impact Fraud. Practical recommendations for the study's subject include; conducting training on work ethics, stress management, and understanding of fraud prevention; implementing clear and stringent anti-fraud policies; enhancing communication and transparency throughout the organization; strengthening internal supervision mechanisms and fostering a work culture that values integrity and ethics.

Āl-Murāqābāh wā āt-Tāqwīm ‘ālā Bārnāmījī āl-Lughāh āl-‘Ārābīyyāh bīī Mārkāzī āt-Tānwīr līī āl-Lughāt

The aim of this research to find out and explain how supervision and evaluation management occurs in the Arabic language learning program of At-Tanwir Language Center. The background of this research is At-Tanwir Language Center (ALC) as an extracurricular organization of Arabic language learning for At-Tanwir Islamic Junior and Senior High School students who have an interest and talent in Arabic language. This research used descriptive qualitative research that used interview, observation and documentation techniques for collecting the data. The results of this research showed that supervision of the ALC learning program is internal supervision, active and passive supervision as well as preventive and repressive supervision. Carried out by ALC supervisors through the ALC chair, including active supervision by directly observing the program in progress, and passive supervision by viewing teacher and student attendance lists, teaching journals, and other learning tools. As well as preventive and repressive supervision which carried out to plan and implement the program, it runs effectively and efficiently and this supervision also carried out after learning activities and carried out in order to find out the results of program implementation and evaluate the deviations. Meanwhile, the program evaluation carried out continuously once a month. It also carried out at the end of each learning semester. As for the reporting learning outcomes, ALC divides it into 2 parts, namely short-term and long-term evaluation. This supervision and evaluation carried out for continuous improvement that will be carried out every year to improve the program. Through this research, the monitoring and evaluation management process at course institutions, especially Arabic, is known. As for suggestions for future researchers, they can continue research on the influence of supervision and evaluation on the development of an institution.

THE URGENCY OF YELLOWISLAMIC BOOK LEARNING INNOVATION IN PESANTREN: A CASE STUDY OF THE MINIKOM DORMITORY AT PP MAMBAUL ULUM BATA-BATA

This study examines the effectiveness of educational management patterns in Minikom Pondok Pesantren Mambaul Ulum Bata-Bata in planning, program implementation, and supervision, the purpose of the study is to describe the implementation of educational management in the Minikom dormitory of Pondok Pesantren Mambaul Ulum Bata-Bata towards the effectiveness of student learning in the boarding school environment. The research method uses a qualitative approach by collecting primary data through interviews with the head of the management, the head of the dormitory, the teaching ustadz, and the students, as well as through direct observation. Secondary data includes documents such as dormitory profiles, organizational structures, and learning modules. Data analysis was carried out iteratively with data reduction techniques, data presentation in matrices or schemes, and conclusion drawing to understand more deeply about learning management in the final grade dormitory of the boarding school.The results showed that the pattern of education management at Pondok Pesantren Mambaul Ulum Bata-Bata involves a systematic planning process, comprehensive organization of activities, actuation to stimulate active participation of students, and careful supervision to ensure the achievement of goals according to plan. Management at the Minikom Dormitory involves planning that is prepared after the santri have graduated, intensive program implementation through various educational activities, and internal supervision by all administrators and teachers. This research emphasizes the importance of implementing effective education management to improve santri learning in boarding schools.

The Influence Of Internal Supervision, Work Discipline And Work Motivation On Employees’ Performance At Satpol Pp And Fire Department,Seluma Regency

The Influence Of Internal Supervision, Work Discipline And Work Motivation On Employees’ Performance At Satpol Pp And Fire Department,Seluma Regency