Ammar Muhammad Zaky
Universitas Negeri Surabaya

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : indo-mathedu intellectuals journal

Indikator Peran Pengawai Keuangan Publik dalam Menjamin Akuntabilitas Bumn PT Inka Persero di Kota Madiun Zulfaidan Zubeir Batubara; Ammar Muhammad Zaky; Revienda Anita Fitrie; Eva Fany Fanida
Indo-MathEdu Intellectuals Journal Vol. 7 No. 3 (2026): Indo-MathEdu Intellectuals Journal
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/imeij.v7i3.5661

Abstract

This study aims to analyze the role of the Financial and Development Supervisory Agency (BPKP) in improving the financial accountability of PT INKA (Persero) Madiun. This study uses a qualitative approach with a case study method. Data were obtained through interviews, observations, and documentation, then analyzed descriptively qualitatively. The results of the study indicate that BPKP plays a role in improving financial accountability through internal audit activities, evaluation of internal control systems, and consultative functions to PT INKA management. This role has an impact on increasing compliance with financial regulations and improving corporate governance. However, the implementation of supervision still faces obstacles in the form of the complexity of company operations and limited supervisory resources. The conclusion of the study shows that the role of BPKP is quite significant in encouraging the financial accountability of PT INKA, although strengthening is needed through a risk-based supervisory approach and optimizing the use of information technology.
Analisis Implementasi Program Guru Penggerak dalam Meningkatkan Kualitas Pembelajaran Arinda Qomarin Almuqita; Ammar Muhammad Zaky; Muhammad Aufa Hafizh; Zulfaidan Zubeir Batubara
Indo-MathEdu Intellectuals Journal Vol. 7 No. 3 (2026): Indo-MathEdu Intellectuals Journal
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/imeij.v7i3.5664

Abstract

The Leading Teacher Program is a strategic effort to improve the quality of education by strengthening the role of teachers as learning leaders in educational units. This study aims to analyze the implementation of the Leading Teacher Program based on the POSC (Planning, Organizing, Staffing, and Controlling) theory and identify the implementation of work programs at the school level. The study used a descriptive qualitative approach with literature study and document review methods. Data collection techniques were carried out through analysis of policy documents, program reports, scientific articles, and various library sources relevant to the Leading Teacher Program. Data were analyzed using content analysis techniques through the stages of data reduction, categorization, interpretation, and drawing conclusions based on POSC management function indicators. The results of the study indicate that the planning function has been carried out through the preparation of learning programs and learning communities, but some programs have not fully aligned with school needs. In the organizational aspect, there is still limited collaboration between school members, while the staffing function is seen in the involvement of leading teachers as learning facilitators and agents of change. In addition, the supervisory function is still dominated by administrative evaluations and is not optimally oriented towards learning reflection.