Evaluasi sistem pengendalian internal atas pengadaan langsung barang dan jasa pemerintah pada sekretariat DPRD Provinsi sulawesi utara: Evaluation of the Internal Control System for Direct Procurement of Government Goods and Services at the Secretariat of the North Sulawesi Provincial DPRD

Abstrak: Dalam menjalankan tugas dan fungsi suatu instansi pemerintahan, instansi tersebut pasti membutuhkan peralatan dan jasa dalam menunjang instansi tersebut. Agar tercipta kegiatan Pengadaan Barang dan Jasa yang sehat jauh dari tindakan yang dapat merugikan keuangan Pemerintahan yang berasal dari uang rakyat, Pemerintah mempunyai aturan-aturan yang mengatur pengadaan barang dan jasa agar dana yang didapatkan atau sudah dianggarkan dapat digunakan secara optimal. Sekretariat DPRD Provinsi Sulawesi merupakan instansi yang sangat aktif dalam mengadakan belanja terhadap pengadaan barang dan jasa. Organisasi ini mempunyai risiko yang besar untuk terjadinya kerugian dalam keuangan negara jika tidak dilakukan pengendalian internal yang baik. Tujuan dilakukannya penelitian ini yaitu untuk mengevaluasi dan menguji apakah pengendalian internal serta penerapan prosedur belanja atas pengadaan barang dan jasa di Sekretariat DPRD Provinsi Sulawesi Utara memadai atau tidak. Jenis metode yang digunakan dalam penelitian ini yaitu metode kualitatif dan pada hasil penelitian ini ditemukan bahwa prosedur pengadaan barang dan jasa sampai persetujuan pengadaan telah memadai, prosedur pengadaan barang dan jasa sampai dengan penerimaan barang telah sesuai dengan peraturan yang ada, DPRD Sulawesi Utara telah menerapkan metode pengadaan barang secara langsung, serta pelaksanaan pengadaan barang dan jasa meliputi penunjukan langsung, sudah sesuai dengan peraturan yang berlaku.   Kata Kunci : Sistem Pengendalian Internal, Pengadaan Barang dan Jasa.   Abstract: In carrying out the duties and functions of a government agency, the agency definitely requires equipment and services to support the agency. In order to create the activities of goods and services away from actions that can harm the government's finances originating from people's money, the government has rules governing the procurement of goods and services so that the funds obtained or already budgeted can be used optimally. The Sulawesi Provincial DPRD Secretariat is an institution that is very active in making expenditures for the procurement of goods and services. This organization has a big risk for losses in state finances if good internal controls are not carried out. The purpose of this research is to evaluate and test whether the internal control and implementation of spending procedures for the procurement of goods and services at the Secretariat of the DPRD of North Sulawesi Province are adequate or not. The type of method used in this study is the qualitative method and the results of this study found that the procedure for procuring goods and services until approval for procurement is sufficient, the procedure for procuring goods and services until receiving goods is in accordance with existing regulations, the DPRD of North Sulawesi has implemented the method direct procurement of goods, as well as the implementation of goods and services procurement including direct appointment, is in accordance with applicable regulations.   Keywords : Internal Control System, the Procurement of Goods and Services

Analisis Kinerja Pada Kantor Camat Nokilalaki Kabupaten Sigi

The main problem in this research is how the performance in the district office Nokilalaki sigi district. This study aims to determine the performance in the District Nokilalaki Sigi refers to Productivity, Quality of Service, Responsiveness, Responsibility and Accountability. Methodology This study is a qualitative method, based on in-depth interviews from several sources. To see and measure employee performance authors use the theory Dwiyanto, 2006; (1) Productivity or work, (2) Quality of Service or community satisfaction with the services, (3) Responsiveness, or the ability to recognize the needs of the community, (4) Responsibility or the suitability of execution and rules, and (5) Accountability or responsibility for performance. From the results of the study show that low levels of education and experience, the lack of employee discipline, inadequate infrastructure facilities and infrastructure, and the lack of firmness of the elements of leadership affects the level of productivity, quality of service, responsibility, responsiveness, accountability so a direct impact on the poor performance of employees of the district office Nokilalaki

World experience of insolvent enterprises sanation and possibilities of its use in Ukraine

Розкрито особливості процедури банкрутства та ліквідації підприємств в Україні та країнах Західної Європи, досліджено світовий досвід оздоровлення неплатоспроможних підприємств та описано можливості його застосування у вітчизняній економіці.The crisis that began in the financial sector of the USA in 2008 has quickly evolved into a deep financial and economic threat and has spread to other countries because of the openness of the economy. Thus, taking into account the whole world crisis testified the inability of financial systems of the most countries under economic difficulties and resulted in an increase in the number of insolvent enterprises. The effects of global crisis are still noticeable resulting in a high increase in the number of bankrupt enterprises both in Ukraine and abroad. Thus, in January-September of 2012 in Ukraine the percentage of unprofitable enterprises was at a rate of 39,1% and they were facing losses of 82764,9 million hryvnias which is 6,1% more compared to the corresponding period of the previous year. The businesses are affected by an effective system of bankruptcy and liquidation. According to the World Bank, Ukraine occupies 137th place by the ease of doing business and 157th place by the effectiveness of enterprises’ liquidation procedures among 185 countries. According to the “Doing Business 2013” the country’s place in the rating of the enterprises liquidation quality is determined by three parameters: the coefficient of refunding claims of creditors, the duration of bankruptcy procedures and cost of liquidation procedures. According to data the system of bankruptcy in Ukraine is not quite effective as the following patterns are observed: low rate of refunding claims of creditors, high costs relative to the total value of the business and too long process of restoration of the debtor solvency and/or declaring of its bankruptcy. The procedure of bankruptcy and liquidation of enterprises in Ukraine and Western Europe is presented in the article. The international experience of insolvent enterprises sanation is studied and the possibilities of its use in the domestic economy are described

STRATEGI PROMOSI DIGITAL DALAM MEMPERTAHANKAN EKUITAS MERK DI ERA NEW NORMAL (STUDI KASUS PADA PT. JAVA FESTIVAL PRODUCTION 2022)

Abstrak. Tujuan penelitian ini untuk mengungkap bagaimana analisa SWOT strategi promosi digital PT. Java Festival Production, serta bagaimana strategi promosi digital PT. Java Festival Production dalam mempertahankan ekuitas merek. Akibat pandemi, kiblat komunikasi cukup berubah. Perkembangan strategi promosi digital menimbulkan persaingan agar merek dapat menempati posisi teratas. Analisis SWOT digunakan pada asumsi bahwa suatu strategi yang efektif akan meminimalkan kelemahan dan ancaman  Kemudian teori strategi komunikasi digital untuk mengetahui fokus segmen yang paling bernilai bagi perusahaan pada saat merancang strategi pemasaran produk dan cara penyampaian pesan yang paling relevan. Penelitian ini menggunakan pendekatan kualitatif dibantu dengan metode studi kasus.  PT. JFP menggunakan tiga tahapan utama dalam menjalankan  strategi promosi digital yakni;  Tahap strategy formulation, strategy implementation, strategy evaluation. Kata Kunci : SWOT, Strategi Promosi Digital, Ekuitas Merek, New Norma

Reinventing the Russian monarchy in the 1550s: Ivan the Terrible, the dynasty, and the church

Reinventing the Russian Monarchy in the 1550s: Ivan the Terrible, the Dynasty, and the Church by Sergei Bogatyrev This article focuses on the political and cultural priorities of the Daniilovichi dynasty in the middle of the sixteenth century. In the late 1540s to 1550s Ivan IV faced two interrelated challenges: strengthening the prestige of the dynasty and securing succession for his heir. Using the relations with the Orthodox East, the court functionaries, apparently actively supported by Ivan, launched an ambitious dynastic project which was focused on the antiquity of the Muscovite dynasty, the confirmation of Ivan's title of tsar by the patriarch, and the commemoration of members of the dynasty in ancient ccntres of Orthodoxy. The 'Greek project' of Ivan the Terrible was a major step in turning the Muscovite monarchy into a dynastic state

Mennonite COs Under the Russian Tsars (1787-1917)

The story of Russian Mennonite conscientious objectors (hereafter COs) is probably not well-known. It is a very important story because it explains in large part how it is that we now are Canadians and not Russians, why we live where we do, and why this “objecting” feature is still a facet of our lives today. Without the events of that story, none of us would be here in Altona, Manitoba, Canada, this evening, and in all likelihood, not be what makes us tick. (This essay is a slightly revised talk given to the Altona History Seekers at Garden on Tenth on March 16, 2017

Remarks on the Letter of the Patriarch Theophylact to Tsar Peter in the Context of Certain Byzantine and Slavic Anti-heretic Texts

Translated by Marek MajerThe Letter of patriarch Theophylact to tsar Peter is the oldest, but seemingly not the most informative Greek source for the history of Bogomilism. It is in essence a standard document, a typical product of the patriarch’s chancery; it is not conceived as an in-depth investigation into the theological minutiae pertaining to the cosmogony, dogmas and social doctrines of the heretics and the orthodox Church, but rather as a practical tutorial on how to thwart any given neo-Manichaean dualist heresy. It brings to light the fact that Bogomilism, the ‘new’ heresy was treated as an ‘old’ one – as a ‘reactivation’ of earlier gnostic-dualist and neo-Manichaean movements. The letter also features a peculiar innovative feature, though not one directly related to the Bogomil heresy itself: the degree of commitment to preaching the dogmas of the heresy is used for differentiating the situation of the followers. The analysis of the Letter of patriarch Theophylact to tsar Peter raises the more general issue concerning the detailed study of Byzantine and Slavic liturgical texts as a source of information on neo-Manichaean doctrines

Empire, Spectacle and the Patriot King: British Responses to Eighteenth-Century Russian Empire

The article was submitted on 11.05.2016.Обращаясь к описаниям представлений, устраиваемых русскими царями, в трудах британских путешественников, автор показывает противоречивый характер британского взгляда на Российскую империю XVIII в. Россия традиционно изображалась как «чужая» империя, а приверженность Британии свободе и разуму противопоставлялась духу несвободы самодержавного государства и иррациональной тяге русского народа к традициям. Однако британские авторы рассказывали в своих отзывах о русских царях, таких как Петр I и его последователи, изображая их как просвещенных монархов. Впечатления британцев о зрелищах, устраиваемых царями, с одной стороны, акцентируют внимание на личностях русских монархов и их реформах и, с другой, иллюстрируют ограниченность народа и его неспособность рассуждать здраво и бороться за свободу. Автор утверждает, что это противоречие сформировалось в представлении британцев о России под влиянием идей Болингброка о царе-реформаторе и России как стране, занимающей промежуточное положение между Востоком и Западом.The author uses examples of British travellers’ responses to Russian tsars’ spectacles to argue that the British view of the Russian Empire in the eighteenth century fosters a contradiction. Traditionally Russia was depicted as an imperial Other in which British liberty and its attachment to reason is contrasted with Russian servility within the autocratic state and Russian citizens’ irrational attachment to tradition. Yet British writers complicate this depiction with Peter the Great, and later tsars, who are depicted frequently as enlightened reformers. Indeed, British travellers’ depictions of tsars’ spectacles at once foreground the tsar’s enlightened reforms and the tsar’s person, but also are characterized as limiting the spectators’ capacity to reason and to pursue liberty. The author maintains that this contradiction is accommodated in the British thought by Bolingbroke’s notion of a reform-minded patriot king and Russia’s often-portrayed middle position between East and West

Ohrid Literary School in the Period of Tzar Samoil and the Beginnings of the Russian Church Literature

The article is concerned with the role of St. Clement’s Church in the preservation and the spread of Cyril and Methodius’s literary tradition and Slavic church services. Special emphasis is placed on the work of the Ohrid Literary School in the time of Tsar Samoil and the spread of Slavic literacy from its centers toward Macedonia’s neighboring countries and the Kievan Rus