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Optimalisasi Kegiatan Pengawasan Intern Pemerintah: Evaluasi Penerapan Audit Kinerja Setianingsih, Hesti; Setyaningrum, Dyah
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2391

Abstract

This research aims to evaluate the compliance of the implementation of the performance audit stages by the Government Internal Supervisory Apparatus (APIP), which includes the audit planning, audit execution, and communication of audit results. The method used in this research is a qualitative research approach in the form of a case study with the object of research at the Inspectorate of Ministry X. The Inspectorate of Ministry X is an internal supervisory unit, one of whose duties is to carry out performance audits. The evaluation in this research focused on the performance audit activities carried out by the Inspectorate of Ministry X in 2022. Data collection is conducted through document review and interviews. Data analysis is based on the Guidelines for Performance Audit Implementation in Ministry X, which refers to the Guidelines for Performance Audit Practices published by the Financial and Development Supervisory Agency (BPKP) in 2018. The results of this research show that, overall, the Inspectorate of Ministry X has carried out each stage of the performance audit, starting from the audit planning, audit execution, and communication of audit results, but some activities in those performance audit stages still require improvement in accordance with the Guidelines for Performance Audit Implementation in Ministry X. This is due to the socialization of the guidelines not yet held regularly, the assignment time period is quite short, there is overlapping of assignments, the number and competence of the audit team are not sufficient, and the auditee does not respond to the audit team. This research is expected to contribute to optimizing the implementation of the performance audit in the Inspectorate of Ministry X.
Pelatihan Keterampilan Menggambar Teknik Grafitto Pada Guru PAUD Di Kecamatan Sigi Biromaru Kabupaten Sigi Sulawesi Tengah Setianingsih, Hesti
Jurnal Pengabdian Masyarakat Bangsa Vol. 1 No. 2 (2023): April
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (811.928 KB) | DOI: 10.59837/jpmba.v1i2.13

Abstract

Mitra dalam program pengabdian ini adalah guru PAUD di Kecamatan Sigi Biromaru. Program kemitraan masyarakat ini bertujuan untuk memberikan pengetahuan terhadap guru PAUD sekaligus pelatihan keterampilan menggambar dengan teknik grafitto bagi guru. Adanya pelatihan tersebut didasarkan pada permasalahan yang ditemukan diantaranya : 1) guru kurang memanfaatkan media dan bahan yang ada di lingkungan sekolah, 2) guru hanya mencontohkan menggambar di papan tulis saja tanpa media yang lain, dan 3) seringkali guru menyalin gambar yang sudah ada sehingga anak-anak hanya mencontoh dari hasil karya guru, sehingga dalam kegiatan menggambar guru belum bisa mengembangkan kreativitas dan memberikan ide-ide yang kreatif kepada peserta didik. Padahal sejatinya, kreativitas menjadi salah satu bagian penting dalam pembelajaran di PAUD. Sehingga solusi yang ditawarkan ialah memberikan pelatihan keterampilan menggambar teknik grafitto terhadap kreativitas guru PAUD. Adapun hasil yang dicapai adalah (1) mitra mampu meningkatkan pengetahuan dalam memahami teknik grafitto sebagai aktivitas menggambar di PAUD, (2) mitra memiliki keterampilan dalam menerapkan teknik grafitto untuk meningkatkan kreavitas menggambar, (3) mitra mampu memanfaatkan lingkungan sekitar sebagai sumber belajar bagi anak. Untuk mencapai tujuan tersebut, tim pengabdi menggunakan strategi kronologis, dengan urutan pelaksanaan yang dimulai dari pemberian materi serta diskusi tanya jawab, praktik menggambar dengan teknik grafitto, serta evaluasi hasil praktikKeywords: drawing skill, grafitto technique, PAUD teacher
PENGEMBANGAN MODUL AJAR DIGITAL PADA MATA KULIAH MEDIA DAN SUMBER BELAJAR PAUD Setianingsih, Hesti
Jurnal Inovasi Pendidikan dan Teknologi Informasi (JIPTI) Vol. 7 No. 1 (2026): Jurnal Inovasi Pendidikan dan Teknologi Informasi (JIPTI)
Publisher : Information Technology Education Department

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52060/462k4s77

Abstract

The purpose of this study is to develop digital module-based teaching materials for the Early Childhood Education Media and Learning Resources course. This study uses content expert and media expert assessments to determine the feasibility of the module. This research process was conducted using the Research and Development (R&D) method with the ADDIE model, which consists of the analysis, design, development, implementation, and evaluation stages. One of the research subjects is 100 students from the Early Childhood Education Study Program at Tadulako University who are in their second semester. This research tool uses validation sheets from subject matter experts and media experts, and the data collection methods are interviews and questionnaires. Quantitative and qualitative analyzes were performed on the data. The research results show that the developed digital module has an average feasibility percentage of 82.96%, indicating that it is suitable for use as lecture material. This research is limited to trial subjects involving only second-semester students and limited expert validation tools. This research produced alternative teaching materials that are interactive and flexible, available to both lecturers and students. Socially, this research supports the transformation of digital learning in higher education and the improvement of digital literacy among prospective early childhood education teachers. The novelty of this research lies in the development of a digital module tailored to the ADDIE model, specifically designed for the Early Childhood Education Media and Learning Resources course at Tadulako University.   Keywords: Digital Module; Media; Learning Resources.