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KEWENANGAN PEMERIKSAAN BADAN PEMERIKSA KEUANGAN ATAS BADAN USAHA MILIK NEGARA Anggoro, Cahyo
Varia Justicia Vol 14 No 1 (2018): Vol 14 No 1 (2018)
Publisher : Fakultas Hukum Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (217.857 KB) | DOI: 10.31603/variajusticia.v14i1.2044

Abstract

Audit Board of Indonesia (BPK) performs audits on the management and accountability of state finances, including those implemented by State Owned Enterprises (SOE). This study aims to see the synchronization of various regulations related to the authority of BPK in conducting SOE audit, as well as audit practices conducted by BPK on SOEs in the period of 20012-2017. This research is conducted by using normative legal research method. Data collection is done through library research by perform a search regulations, scientific books, and other data relevant to the study. Based on the results of the analysis it is known that first, the Acts regulating the state finance, state financial audit, BPK and SOE have been in sync with each other related to the BPK audit of SOEs. BPK audit of SOEs is the authority of BPK's attribution derived from the 1945 Constitution and further regulated in Acts. Second, the implementation of BUMN audits by BPK period 2012-2017 is conduct with three types of audit, namely financial audit, performance audit and  a specific purpose audit on state-owned companies in the form of Persero and Perum.
INGGRIS INGGRIS Anggoro, Cahyo; IKE, IKE YUNIA PASA; MURHADI, MURHADI
Journal Of Information System And Artificial Intelligence Vol. 6 No. 1 (2025): Vol. 6 No.1(2025): Journal of Information System and Artificial Intelligence Vo
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jisai.v6i1.283

Abstract

This study attempts to create interactive learning media using Articulate Storyline software forIndonesian language lessons in grade IV at Muhammadiyah 1 Elementary School in Purworejo Regency.The development was carried out in accordance with the Design Thinking Method, which consists of fivestages, namely empathize, define, ideate, prototype, and test. This study was motivated by the lowapplication of technology in learning and the need for media that can be used to increase students' interestin learning. Data was collected through observation and interviews with students and teachers. The learningmedia designed combines multimedia in the form of videos, audio, animations, and interactive quizzesbased on Google Forms that are directly connected to Google Spreadsheets for assessment. The media isstored in HTML5 and APK application formats so that it can be accessed via computers or smartphones.The results of the pilot test showed that the learning media developed was categorized as highlyeffective with an average effectiveness score of 4.34 based on the signs of learning interest according toSlameto (2011), which consist of the elements of interest, involvement, enjoyment, and attention. Therefore, this learning media can be used as an alternative solution to improve the quality of interactive Indonesian language learning in elementary schools.