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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Pengabdian Masyarakat Bangsa
Setianingsih, Hesti
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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
Co-Authors Wiwik Handayani