TINJAUAN PEMERIKSAAN KINERJA PADA SEKTOR PUBLIK SELAMA PANDEMI COVID-19

Penelitian ini bertujuan untuk meninjau pemeriksaan kinerja pada sektor publik selama masa pandemi COVID-19. Metode penelitian yang digunakan adalah analisis deskriptif dengan terlebih dahulu melakukan tinjauan atas literatur yang ada kemudian menganalisis data-data yang tersedia untuk publik (seperti ikhtisar laporan hasil pemeriksaan BPK). Hasil penelitian menunjukkan bahwa pemeriksaan kinerja pada awal pandemi COVID-19 dilakukan pada skala yang minim dibandingkan pada periode setelahnya. Penelitian ini juga menunjukkan bahwa ketidakefektifan masih menjadi permasalahan utama entitas sektor publik yang diaudit. Penelitian ini belum menyajikan bukti empiris atas pemeriksaan kinerja selama pandemi COVID-19 tapi dapat menjadi dasar bagi penelitian empiris berikutnya terutama dalam menganalisis perspektif pemeriksa dan entitas sektor publik mengenai proses pemeriksaan kinerja selama pandemi COVID-19

STRATEGI PENGELOLAAN PEMBIMBING MANASIK UMRAH PADA TRAVEL DI KECAMATAN SYIAH KUALA

Pengelolaan pembimbing manasik haji sangatlah penting untuk diperhatikan, mengingat status calon jamaah yang beragam, penelitian ini akan membahas tentang salah satu Travel di Kota Banda Aceh, yaitu “Strategi Pengelolaan Pembimbing Manasik Umrah Pada Travel Di Kecamatan Syiah Kuala”, karena masih terlihat beberapa kendala yang terjadi pada Travel ini, seperti masih belum optimalnya manasik umrah, serta menyangkut dengan fasilitas. Tujuan dari penelitian ini ialah,  untuk mengetahui bagaimana strategi pengelolaan pembimbingan manasik umrah pada travel di kecamatan Syiah Kuala, dan ntuk mengetahui apa saja faktor pendukung dan penghambat dalam strategi pengelolaan pembimbingan manasik umrah pada travel di kecamatan Syiah Kuala. Penelitian menggunakan pendekatan kualitatif dengan jenis penelitian lapangan. Adapun hasil penelitian menujukkan bahwa, Strategi yang dilakukan sudah sangat baik, dimana pada masa pandemi pun travel ini tetap melakukan kegiatan walaupun secara virtual, kemudian terdapat faktor internal dan eksternal sebagai pendukung PT. Mafaza Tour & Travel,begitu pula dengan hambatan yang dialami oleh PT. Mafaza Tour & Travel. Rekomendasi penelitian dapat digunakan oleh PT Travel terkait untuk dijadikan rujukan, guna sebagai lacakan untuk proses manajemen yang lebih baik. Juga dapat dijadikan informasi kepada masyarakat bila sewaktu-waktu membutuhkan jasa travel agar dapat lebih dahulu mengetahui sehingga menjadi pertimbangan dalam memilih travel tertentu sebagai jasa ibadah umra

Rancang Bangun Pencuci Tangan Berbasis Water Level Control di Pesantren Darul Muttaqin Kabupaten Sinjai

Washing hands using soap is one of the three main movements of an effective health protocol to mitigate the transmission of Covid-19 and other infectious diseases. To apply this protocol, Darul Muttaqin Islamic Boarding School as a partner of this activity lacks of physical infrastructure to support and encourage the habit of washing hands in the community. This program is directed at procuring hand washing equipment with a water level control and an integrated disposal system at the site. The form and stages of the program are formulated based on intensive discussions with the partners. The hand washing equipment has been produced in the design and the manufacturing stage. The design stages include the model design, the dimension determinations, and the budget plan calculation. While the manufacturing stages include the manufacture of the structure, installation of reservoirs and accessories, electrical installations, and installation of drainage and sewer lines. The dual-function hand washing device is an output product of this program which has been handed over to partners to be used as best as possible by the students

Qualitatively-improved identified parameters of prestressed concrete catenary poles using sensitivity-based Bayesian approach

Prestressed, spun-cast ultrahigh-strength concrete catenary poles have been used widely for electric train systems; for example, thousands of these poles have been installed along high-speed train tracks in Germany. Given the importance of the functionality of train systems, adequate attention has not been paid to catenary poles in research and the literature. Questions regarding the integrity of catenary poles still exist. This study contributes to identify the actual material properties of the poles of interest because the parameter identification is an essential process for any subsequent evaluation of the integrity of catenary poles. Accordingly, a sensitivity-based Bayesian parameter identification approach is developed to estimate the real material properties of the poles using measurements from multiple experiments and numerical models. This approach integrates the sensitivity of time-dependent measurements into the Bayesian inference, which improves the quality of inferred parameters considerably in comparison with classic Bayesian approaches applied in similar case of studies. Furthermore, the proposed approach combines observations of multiple experiments conducted on full-scale poles using a probabilistic uncertainty framework, which provides informative data used in the parameter identification process. Besides, Bayesian inference quantifies the uncertainty of inferred parameters and estimates the hyperparameters, such as the total errors of the observations. The proposed approach utilizes the efficiency of the transitional Markov Chain Monte Carlo algorithm for sampling from the posterior in both levels of Bayesian inference, namely, the unknown parameters and the hyperparameters. The results show the significant influence of the sensitivity concept in improving the quality of the posterior and highlight the importance of identifying the real material properties during the evaluation of the behavior of existing structures, rather than using the characteristic properties from the datasheet. Applying the proposed approach looks very promising when applied to similar applied case studies.publishe

OBSERVING THE REALITY OF PUBLIC SECTOR AUDIT IN ERADICATION OF CORRUPTION

This study aims to examine the reality of public sector audits in efforts to eradicate corruption in Indonesia. The analysis covers a number of aspects related to the implementation of public sector audits in supporting the eradication of corruption. The data was obtained using the perspective of seven experienced BPK auditors. In-depth interviews were conducted using semi-structured questions. The research results reveal a number of realities regarding public sector audits, namely the nature of public sector audits which are not specifically designed to routinely detect corruption, differences in the authority of examiners and law enforcers, and the relationship between auditors and auditees in the audit process. Therefore, to be more proactive in increasing the effectiveness of the public sector audit function in order to support the eradication of corruption, extensive efforts are needed both by individual auditors and by the BPK institutionall

PENGARUH M ORAL REASONING AUDITOR PEMERINTAH TERHADAP KUALITAS AUDIT

2013Penelitian ini bertujuan untuk mengetahui pengaruh moral reasoning auditor \ud pemerintah terhadap kualitas audit. Moral reasoning adalah proses yang dialami \ud individu dalam menentukan benar atau salah maupun baik atau buruk yang \ud memengaruhi dirinya dalam menghasilkan suatu keputusan etis. Sementara \ud kualitas audit adalah kemampuan auditor untuk menemukan kesalahan dan \ud melaporkannya kepada pihak yang berkepentingan. Dalam penelitian ini, \ud dimensi-dimensi seperti kompetensi, independensi, dan akuntabilitas digunakan \ud untuk mengukur kualitas audit. Adapun objek dalam penelitian ini adalah auditor \ud pemerintah pada BPK RI Provinsi Sulawesi Selatan dan Inspektorat Provinsi \ud Sulawesi Selatan. Data yang digunakan adalah data primer yang didapatkan dari \ud teknik penelitian berupa kuesioner. Hasil penelitian menunjukkan bahwa \ud berdasarkan hasil analisis regresi sederhana, moral reasoning berpengaruh \ud positif terhadap kualitas audit auditor pemerintah pada dimensi kompetensi, \ud independensi, dan akuntabilitas. \ud Kata Kunci : Moral Reasoning, Kualitas Audit, Kompetensi, Independensi, \ud Akuntabilitas. \ud This study aims to examine the influence of moral reasoning on audit quality. \ud Moral reasoning is a process which a person decides right or wrong and good or \ud bad in his/her way to result ethical decision. Audit quality is ability of auditor to \ud find misstatement and report it to stakeholder. In this research, dimensions such \ud competence, independence, and accountability are used to represent audit \ud quality. The object of this study is government auditor of BPK RI Perwakilan \ud Provinsi Sulawesi Selatan and Inspektorat Provinsi Sulawesi Selatan. The data \ud used in this study is primary data using questionnaire technique. The result of this \ud study shows that based on simple regression analyses, moral reasoning has \ud positive effect on audit quality in competence, independence, and accountability \ud dimensions. \ud \ud Keyword : Moral Reasoning, Audit Quality, Competence, Independence, \ud Accountability

Assessment of Phytoplankton Diversity in Al-Diwaniya River, Iraq

Background and Aim: The present study was conducted to determine the biodiversity of the phytoplankton community in Al-Diwaniya River. Place and Duration of Study: Al-Diwaniya River in Al-Qadisiyah Province at three stations (station 1 is located to the north of the city, station 2 is located in the city center and station 3 is located south of the city) during four season of 2015. Methodology: The evaluation included biological aspects using qualitative and quantitative studies of phytoplankton, Species Richness index D, Shannon – Weiner index H, Species uniformity index E. Statistical Analysis: A comparison of phytoplankton community in two level 30 cm and 60 cm from the three stations was investigated. Results: Current study recorded total number of phytoplankton in depth 30 cm and 60 cm ranged from 2244.5 to 15104.7 cell x 103 L-1 and 965.7 to 5610.4 cell x 103 L-1 respectively. Also, two peaks of bloom, the first in spring and the other in autumn, it was founded that the total density in depth 30 cm was higher than its in 60 cm. Species Richness index values ranged from 6.22 - 16.61; 5.81 -10.64, More than the values of Shannon Weiner index ranged from 1.51-3.75; 2.35 -3.39 bit Ind.-1, while Evenness index mean values were 0.47 - 0.95; 0.7 - 0.96 for phytoplankton communities in depth 30 cm and 60 cm respectively. Conclusion: Biodiversity indicator showed moderate pollution and good diversity of Al-Diwaniya River at the station 2, while a poor diversity and contaminated at the station 3 due to expose to environmental stresses from of industrial, residential waste and wastewater effect

PENGARUH VARIASI WAKTU PEMBEBANAN TERHADAP SIFAT REOLOGI VISCO-ELASTIC ASPAL PEN 80/100 DENGAN PENAMBAHAN ASBUTON MURNI

Abstract: Time Sweep (loading time) is one of the main variables affecting the performance of asphalt related to loading resistance on the road surface. To describe the loading time effect on the viscoelastic properties of asphalt pen 80/100 with varying content of pure Asbuton with dif-ferent time sweeps, the basic rheological characteristics and mechanical rheological properties were measured with a dynamic shear rheometer in the laboratory. Complex shear modulus (G*) decreased, phase angle values increased, and strain value increased with increasing load-ing time. Vehicle speed and loading frequency were inversely proportional to loading time; thus, it can be concluded that increasing the vehicle speed and increasing the vehicle loading frequency will cause an increase in G*, decrease in phase angle, and decrease in strain. Bitu-men stiffness modulus (E *) was inversely proportional to the increase in loading time. Perma-nent deformation damage criteria, both before and after mechanical rheology test (RTFOT), showed that the shorter the loading time, the stronger the bitumen is in resisting permanent de-formation damage. Based on fatigue cracking criteria, all combinations of loading time and Asbuton content fulfill the statutory requirements for fatigue cracking resistance. Abstrak: Waktu pembebanan (Time Sweep) merupakan salah satu variabel utama yang mempengaruhi kinerja material aspal yang berkaitan dengan ketahanan terhadap pembebanan pada perkerasan jalan. Untuk dapat memperoleh gambaran dari pengaruh variasi waktu pem-bebanan terhadap sifat reologi visco-elastic aspal pen 80/100 dan Asbuton murni maka dil-akukan pengujian sifat reologi dasar dan sifat reologi mekanistik dengan alat Dynamic Shear Rheometer dengan beberapa variasi kadar Asbuton murni. Hasil peneitian menunjukkan pen-ingkatan waktu pembebanan menyebabkan penurunan nilai complex shear modulus (G*), pen-ingkatan nilai phase angle, dan peningkatan nilai regangan. Jika hasil ini dikaitkan dengan ke-cepatan kendaraan dan frekuensi pembebanan yang berbanding terbalik dengan waktu pem-bebanan, maka dapat disimpulkan bahwa peningkatan kecepatan kendaraan dan bertambahnya frekuensi pembebanan kendaraan akan menyebabkan peningkatan nilai G*, penurunan nilai phase angle, dan penurunan nilai regangan pada sampel. Dalam tinjauan modulus kekakuan bi-tumen diperoleh peningkatan waktu pembebanan menyebabkan penurunan modulus kekakuan bitumen. Dalam kajian kriteria kerusakan Permanent Deformation baik pada kondisi original maupun pada kondisi setelah RTFOT dapat disimpulkan bahwa semakin kecil waktu pem-bebanan maka semakin kuat bitumen tersebut dalam menahan kerusakan Permanent Defor-mation. Sedangkan, dalam kajian kriteria kerusakan Fatigue Cracking dapat disimpulkan bah-wa seluruh kombinasi waktu pembebanan memenuhi persyaratan jika dilakukan tinjauan ketahanan material terhadap fatigue cracking

Laboratory study on the effects of nutrient enrichment on a phytoplankton population in Sawa Lake, Iraq

Nutrient enrichment of Sawa lake water was made using different nitrogen and phosphorus concentrations during autumn and spring at three stations. Different concentrations of nitrogen, phosphorus and N: P ratios were used to test variations in phytoplankton population dynamics. Nitrogen at a concentration of 25 µmole.l-1 and N: P ratio of 10:1 gave highest phytoplankton cell number at all stations and seasons. A total of 64 algal taxa dominated by Bacillariophyceae followed by Cyanophyceae and Chlorophyceae were identified. The values of Shannon index of diversity were more than one in the studied stations

PEMILIHAN MODA TRANSPORTASI MENUJU KAMPUS MAHASISWA UNIVERSITAS MUSLIM INDONESIA

Abstract One aspect that can be reviewed in transportation demands and services is the choice of transportation modes. This study aims to analyze the characteristics of the choice of transportation modes to campus by students of the Moslem University of Indonesia. Data collection was carried out by distributing questionnaires to the students of Moslem University of Indonesia as respondents, who were chosen by cluster random sampling method, with proportional amounts based on each faculty. Data were analyzed by conducting descriptive statistical tests based on survey data with questionnaire instruments. The results of the analysis in this study show that the highest proportion of mode selected is 70.34% for private transportation, 13.81% for public transportation, 11% for application-based transportation and motorized rickshaw, and the rest, 4.86%, are respondents who choose to walk to campus. Descriptively, respondents chose travel time as the most influencing factor in choosing transportation mode, which is 29.92%, followed by travel costs and convenience of 24.04% and 13.81%, respectively. Keywords: mode choice, transportation, private transportation, public transportation  Abstrak Salah satu aspek yang dapat ditinjau dalam kebutuhan dan pelayanan transportasi adalah pemilihan moda transportasi. Penelitian ini bertujuan untuk menganalisis karakteristik pemilihan moda transportasi menuju kampus oleh mahasiswa Universitas Muslim Indonesia. Pengumpulan data dilakukan dengan penyebaran kuesioner kepada mahasiswa Universitas Muslim Indonesia sebagai responden yang dipilih menggunakan metode cluster random sampling dengan jumlah yang proporsional di setiap fakultas. Data dianalisis dengan melakukan uji statistika deskriptif berdasarkan data hasil survei dengan instrumen kuesioner. Hasil analisis pada penelitian ini menunjukkan urutan proporsi penggunaan moda terbanyak adalah angkutan pribadi 70,34%, angkutan umum 13,81%, angkutan berbasis aplikasi dan becak motor 11%, dan sisanya adalah responden yang memilih untuk berjalan kaki menuju kampus (4,86%). Secara deskriptif, responden memilih waktu tempuh sebagai faktor yang paling memengaruhinya dalam memilih moda transportasi, yaitu (29,92%), disusul biaya tempuh dan kemudahan berturut-turut sebesar 24,04% dan 13,81%. Kata-kata kunci: pemilihan moda, transportasi, angkutan pribadi, angkutan umum