PENGARUH PARTISIPASI PUBLIK, AKUNTABILITAS, TRANSPARANSI DAN INTEGRITAS TERHADAP KINERJA KEUANGAN KABUPATEN BENGKULU TENGAH

This study aims to examine the influence of public participation, accountability, transparency and integrity to the regional financial performance of Central Bengkulu District. Populations in this study are all financial managers that exist in the organization of regional government of Central Bengkulu District, where there are 38 organizations of regional devices. While the sample in this study is based on purposive judgement sampling method, where researchers have determined some previous criteria.The result of this research showed that public participation, accountability and integrity have a positive effect on the regional financial performance of Central Bengkulu District. While transparency hasn’t effect on the regional financial performance of Central Bengkulu District.That findings imply that the district government of Central Bengkulu should be maintained and improved the level of public participation, accountability, transparency and integrity of local financial management in order to improve its financial performance

OPEN GOVERNMENT DAN KINERJA KEUANGAN DAERAH PEMERINTAH KABUPATEN BENGKULU TENGAH

Penelitian ini bertujuan untuk mengeksplore lebih dalam bagaimana peran prinsip-prinsip open government dalam mendorong kinerja keuangan daerah Pemerintah Kabupaten Bengkulu Tengah. Penelitian ini menggunakan metode kualitatif deskriptif dengan semi-structured interview. Kriteria informan dalam penelitian ini adalah aparatur sipil yang telah bekerja lebih dari lima tahun pada pemerintah Kabupaten Bengkulu Tengah dan terlibat langsung dalam pengelolaan keuangan daerah Kabupaten Bengkulu Tengah. Data dianalisis menggunakan analisis konten dengan bantuan Computer Assited Qualitative Data Analysis Software yaitu Nvivo 11. Hasil dari penelitian ini mengungkapkan bahwa penerapan prinsip-prinsip open government memiliki peran dalam peningkatan kinerja keuangan Pemerintah Daerah Kabupaten Bengkulu Tengah. Adanya partisipasi publik, akuntabilitas, transparansi dan integritas dari para aparatur pengelola keuangan daerah dapat mendorong tercapainya kinerja keuangan pemerintah daerah yang baik. Implikasi dari penelitian ini adalah agar Pemerintah Daerah Kabupaten Bengkulu Tengah dapat terus mengaplikasikan prinsip-prinsip open government dalam setiap pelaksanaan pemerintahan agar dapat meningkatkan kinerja keuangan daerah. Penelitian ini menggunakan pendekatan kualitatif untuk mendalami atau mengeksplore peran prinsip-prinsip open government dalam meningkatkan kinerja keuangan daerah. Sedangkan penelitian sebelumnya menggunakan metode kuantitatif sehingga informasi yang didapatkan hanya gambaran secara umum. Selain itu, penelitian menggunakan variable integritas sedangkan pada penelitian terdahulu hanya menggunakan variable partisipasi publik, transparansi dan akuntabilitas.&nbsp

Menguak Makna Akuntabilitas dalam Mengelak Lika-Liku Fraud: Studi Fenomenologi pada Tourist Village

This study explores the revenue of Tourism Villages in Bali Province and the important role of financial management and reporting in preventing accounting fraud. Tourism villages in Bali are considered as potential communities in local tourism development and major contributors at the regional level. Identified revenue sources include rental of tourist attractions, tour packages, entrance tickets, and foreign tourist donations. The role of financial reporting in resource accountability and performance evaluation is explained. Transparency and accountability are implemented to maintain financial integrity and involve community participation in oversight. Local culture, particularly the Tri Hita Karana concept, is identified as a key factor in preventing accounting fraud through the internalisation of ethical values. This research also highlights the fraud prevention system involving detectors, assessors, effectors, and communication networks. The results showed the successful implementation of transparency, accountability, local culture, and prevention system in avoiding accounting fraud in the financial management of tourist villages. This study provides insights for tourist village managers and policy makers to improve honest and accountable financial management, support sustainable development, and maintain the integrity of tourist villages as valuable assets in Bali's tourism industry

Comprehensive Model of Bankruptcy and Forensic Accounting

Going concern is an assumption of company establishment but some companies go bankrupt. Fraud can be a cause of bankruptcy, used to hide bankruptcy, and can occur due to bankruptcy. Potential fraud can occur in every main activity of a curator in resolving bankruptcy cases so the curator requires forensic accounting. The purpose of this study was to determine the importance of forensic accounting in bankruptcy cases resolved by a curator and exploring the model of the relationship between bankruptcy and forensic accounting. This study used a qualitative approach with semi-structured interviews. The respondents’ criteria were curators who had practiced for at least three years and had experiences in resolving bankruptcy assets. The data analysis was a content analysis, namely a relational analysis, with software Nvivo 11. The results of this study showed that, in carrying out their duties, there are obstacles that are commonly encountered by currators. Forensic accounting is important and helpful for curators’ work, especially related to fraud or verification of the accuracy of bankruptcy asset transactions and the process of valuing bankruptcy assets. However, not all curators understand forensic accountin

Studi tentang Pemahaman Warga Sidi Asal Marapu Mengenai Pelaksanaan Katekisasi di Gereja Kristen Sumba Jemaat Palla

Penelitian ini bertujuan untuk menghasilkan pemahaman warga sidi asal Marapu GKS Palla mengenai katekisasi dan hal-hal apa saja yang diharapkan terjadi dalam proses katekisasi serta memaparkan pelaksanaan katekisasi oleh majelis jemaat GKS Palla bagi calon anggota sidi asal Marapu. Penelitian ini dimotivasi oleh kenyataan permasalahan yang terjadi di dalam jemaat, yaitu pemahaman warga sidi asal Marapu mengenai katekisasi dan bagaimana pelaksanaan katekisasi oleh Majelis jemaat terhadap calon anggota sidi asal Marapu. Penelitian ini menggunakan metode kualitatif karena metode ini menggunakan data yang diambil melalui wawancara dan observasi terhadap pihak yang dinilai dapat memberikan informasi dan data akurat. Temuan-temuan yang diperoleh dalam penelitian ini adalah pertama, dalam kehidupan berjemaat asal Marapu (konversi agama) seringkali dalam hidupnya belum mencerminkan kehidupan Kristen. Kedua, pelayanan katekisasi belum secara sistematis diajarkan oleh Majelis jemaat. Hasil penelitiannya adalah permasalahan perbedaan pemahaman warga sidi asal Marapu mengenai katekisasi terjadi karena pengajaran iman Kristen melalui katekisasi belum sistematis dilakukan. Belum adanya kurikulum yang ditata oleh gereja berdasarkan prinsip-prinsip kurikulum yang ada, sehingga sidi memiliki makna yang berbeda. Untuk itu direkomendasikan kepada Sinode Gereja Kristen Sumba untuk membuat sebuah pedoman katekisasi bagi warga jemaat asal Marapu yang akan dipakai oleh gereja-gereja di Sumba. Penelitian ini juga direkomendasikan juga kepada jemaat Palla supaya memperhatikan kurikulum katekisasi yang dipakai oleh gereja

Purine-metabolising enzymes and apoptosis in cancer

The enzymes of both de novo and salvage pathways for purine nucleotide synthesis are regulated to meet the demand of nucleic acid precursors during proliferation. Among them, the salvage pathway enzymes seem to play the key role in replenishing the purine pool in dividing and tumour cells that require a greater amount of nucleotides. An imbalance in the purine pools is fundamental not only for preventing cell proliferation, but also, in many cases, to promote apoptosis. It is known that tumour cells harbour several mutations that might lead to defective apoptosis-inducing pathways, and this is probably at the basis of the initial expansion of the population of neoplastic cells. Therefore, knowledge of the molecular mechanisms that lead to apoptosis of tumoural cells is key to predicting the possible success of a drug treatment and planning more effective and focused therapies. In this review, we describe how the modulation of enzymes involved in purine metabolism in tumour cells may affect the apoptotic programme. The enzymes discussed are: ectosolic and cytosolic 5′-nucleotidases, purine nucleoside phosphorylase, adenosine deaminase, hypoxanthine-guanine phosphoribosyltransferase, and inosine-5′-monophosphate dehydrogenase, as well as recently described enzymes particularly expressed in tumour cells, such as deoxynucleoside triphosphate triphosphohydrolase and 7,8-dihydro-8-oxoguanine triphosphatase

Expression of bovine cytosolic 5’-nucleotidase (cN-II) in yeast: nucleotide pools disturbance and its consequences on growth and homologous recombination

Cytosolic 5′-nucleotidase II is a widespread IMP hydrolyzing enzyme, essential for cell vitality, whose role in nucleotide metabolism and cell function is still to be exactly determined. Cytosolic 5′-nucleotidase overexpression and silencing have both been demonstrated to be toxic for mammalian cultured cells. In order to ascertain the effect of enzyme expression on a well-known eukaryote simple model, we expressed cytosolic 5′-nucleotidase II in Saccharomyces cerevisiae, which normally hydrolyzes IMP through the action of a nucleotidase with distinct functional and structural features. Heterologous expression was successful. The yeast cells harbouring cytosolic 5′-nucleotidase II displayed a shorter duplication time and a significant modification of purine and pyrimidine derivatives concentration as compared with the control strain. Furthermore the capacity of homologous recombination in the presence of mutagenic compounds of yeast expressing cytosolic 5′-nucleotidase II was markedly impaired

Emerging Role of Purine Metabolizing Enzymes in Brain Function and Tumors

The growing evidence of the involvement of purine compounds in signaling, of nucleotide imbalance in tumorigenesis, the discovery of purinosome and its regulation, cast new light on purine metabolism, indicating that well known biochemical pathways may still surprise. Adenosine deaminase is important not only to preserve functionality of immune system but also to ensure a correct development and function of central nervous system, probably because its activity regulates the extracellular concentration of adenosine and therefore its function in brain. A lot of work has been done on extracellular 5'-nucleotidase and its involvement in the purinergic signaling, but also intracellular nucleotidases, which regulate the purine nucleotide homeostasis, play unexpected roles, not only in tumorigenesis but also in brain function. Hypoxanthine guanine phosphoribosyl transferase (HPRT) appears to have a role in the purinosome formation and, therefore, in the regulation of purine synthesis rate during cell cycle with implications in brain development and tumors. The final product of purine catabolism, uric acid, also plays a recently highlighted novel role. In this review, we discuss the molecular mechanisms underlying the pathological manifestations of purine dysmetabolisms, focusing on the newly described/hypothesized roles of cytosolic 5'-nucleotidase II, adenosine kinase, adenosine deaminase, HPRT, and xanthine oxidase