Suchergebnisse

A great difference between a private sector audit and a public sector audit is between the promotion of audit opinions and the prevention of recurrent findings. In this study, a recurrent finding will be investigated deeply in the case of Yogyakarta City. The scope of this study will be delivered in a range of the implementation of the follow-up of the Audit Board audit results in the Government of Yogyakarta City from 2010 to 2015. So, the focus of this study is related to the occurrence of recurrent findings in the fiscal year 2010 to 2015. By the case study approach, a learning process in this study will be raised in the efforts that have been implemented by the Yogyakarta City Government for the prevention of recurrent findings. ; Una gran diferencia entre una auditoría del sector privado y una auditoría del sector público es entre la promoción de opiniones de auditoría y la prevención de hallazgos recurrentes. En este estudio, un hallazgo recurrente será investigado profundamente en el caso de la ciudad de Yogyakarta. El alcance de este estudio se entregará en una gama de la implementación del seguimiento de los resultados de la auditoría de la Junta de Auditoría en el Gobierno de la ciudad de Yogyakarta de 2010 a 2015. Por lo tanto, el enfoque de este estudio está relacionado con la aparición de recurrentes hallazgos en el año fiscal 2010 a 2015. Por el enfoque del estudio de caso, se levantará un proceso de aprendizaje en este estudio en los esfuerzos que ha implementado el gobierno de la ciudad de Yogyakarta para prevenir los hallazgos recurrentes.

A great difference between a private sector audit and a public sector audit is between the promotion of audit opinions and the prevention of recurrent findings. In this study, a recurrent finding will be investigated deeply in the case of Yogyakarta City. The scope of this study will be delivered in a range of the implementation of the follow-up of the Audit Board audit results in the Government of Yogyakarta City from 2010 to 2015. So, the focus of this study is related to the occurrence of recurrent findings in the fiscal year 2010 to 2015. By the case study approach, a learning process in this study will be raised in the efforts that have been implemented by the Yogyakarta City Government for the prevention of recurrent findings. ; Una gran diferencia entre una auditoría del sector privado y una auditoría del sector público es entre la promoción de opiniones de auditoría y la prevención de hallazgos recurrentes. En este estudio, un hallazgo recurrente será investigado profundamente en el caso de la ciudad de Yogyakarta. El alcance de este estudio se entregará en una gama de la implementación del seguimiento de los resultados de la auditoría de la Junta de Auditoría en el Gobierno de la ciudad de Yogyakarta de 2010 a 2015. Por lo tanto, el enfoque de este estudio está relacionado con la aparición de recurrentes hallazgos en el año fiscal 2010 a 2015. Por el enfoque del estudio de caso, se levantará un proceso de aprendizaje en este estudio en los esfuerzos que ha implementado el gobierno de la ciudad de Yogyakarta para prevenir los hallazgos recurrentes.

Abstract This study aims to explore governmental leadership in response to global pandemic. A total of 52 articles from Scopus database were analyzed using Leximancer 4.51, followed by a content analysis. The findings are: (1) There are two concept changes, namely crisis labeling and a change in the meaning of masculine versus feminine which is embedded in leader's decisions; (2) The theories that support the phenomenon of leadership are quite diverse; (3) The most common methodology is case study. The limitations of the study, especially in the articles analyzed during the coronavirus outbreak. We suggest future research directions into historical perspective.

In recent times, central government issued Government Regulation 12 of 2019 which requires all of local governments to implement it fully later than two years after published, namely 2021. This study seeks to examine the effect of human resources competency, organizational commitment communication, information technology, and leadership style on the readiness of local government in the implementation Government Regulation 12 of 2019. The method used is a quantitative research method. Samples used include all the regional work units in the district government Rokan Hulu. The method of determining the sample is by using census sampling method. The data processing method used by researchers is the multiple regression analysis with SPSS version 25.0 software. This research posits that human resources competency, organizational commitment, communication, information technology, and leadership style give a significant influence on the readiness of local government in the implementation Government Regulation 12 of 2019. This shows that local government need to always improve aspects of human resource competency, organizational commitment, communication, information technology, and leadership style to ensure alignment with the legislation in facilitating Government Regulation 12 of 2019. This research is intended for use by local governments as a perusal in formulating policies related to the implementation of Government Regulation 12 of 2019. Keywords: Human resources competency, Organizational commitment, Communication, Information Technology, Leadership Style, and Readiness of Local Governments.

This study investigates whether the Indonesian regulators control Indonesian small and medium-sized enterprises (SMEs) with matching or mismatching empowerment strategies, in light of their strengths and current standing. Indonesian SMEs contributed approximately 60.34% to Indonesia's gross domestic product (GDP) in 2018. In addition, Indonesian regulators have focused on financial support through credit policies and tax incentives. Indonesian SMEs have been standing on organizational readiness and readiness for change, based on their social networks and social cognition. It collected thirteen informants with different expertise and experiences. This study's results suggest Indonesia's regulatory body and financial institutions should consider the SMEs' social cognition and organizational readiness for change. According to the current situation, to empower Indonesian SMEs, we recommend strategies such as achieving knowledge supremacy, creating an economic development board, as in Singapore, formulating comprehensive industry-wide policies, adopting omnibus laws, and implementing a shifting balance strategy. In other words, the Indonesian regulators should implement major reforms, which are similar to glasnost and perestroika in the former Soviet Union. This is to enhance Indonesian SMEs and achieve the goal of the Government of Indonesia (GoI) with respect to the optimal distinctiveness of Indonesia's future economy. This optimal distinctiveness refers to the GoI's policies, which focused on knowledge supremacy, an industry-wide regime, and research for empowerment.