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All Journal Prosiding Seminar Nasional Pakar Jurnal Nakula: Pusat Ilmu Pendidikan, Bahasa Dan Ilmu Sosial
Erikson Erikson
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Humanities Education Mathematics Other

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PENGARUH SPIP DAN EFEKTIVITAS INTERNAL AUDIT TERHADAP PENCEGAHAN KORUPSIDENGANIMPLEMENTASI AKUNTANSI BERBASIS AKRUAL SEBAGAI VARIABEL INTERVENING (STUDI PADA KANTOR PUSAT KEMENTERIAN PERHUBUNGAN) Eka C Setyawan; Dian Rustiani; Nabilah Nawazir; Sally Marcelina; Veronica Phang; Novita Lumanaw; Erikson Erikson; Haryono Umar
Prosiding Seminar Nasional Pakar Prosiding Seminar Nasional Pakar 2019 buku II
Publisher : Lembaga Penelitian Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/pakar.v0i0.4240

Abstract

This study aims to analyze the influence of SPIP (Government Internal ControlSystems) and Internal Audit on corruption prevention mediated by theimplementation of accrual-based accounting at Ministry of Transportations of TheRepublic of Indonesia. The type of research used was descriptive and causal.The research method used was questionnaire, with the scope of employees inthe field of Internal Audit and Accounting, which consists of Senior Auditors andStructural Officials in the field of accounting at the Head Office of the Ministry ofTransportation as many as 91 respondent. The analysis data is processed usingSPSS ver.23.0.The results of the research shows that the SPIP has no significanteffect (indirectly) on prevention of corruption through the implementation ofAccrual-Based Accounting, while Internal Audit has a significantly indirect effecton Corruption Prevention through the implementation of Accrual-BasedAccounting.
Penyesuaian Kurikulum Dalam Mengimplementasikan Model Teoritis Untuk Meningkatkan Pembelajaran ABK Di SDN 149/II Tanah Bekali Erikson Erikson; Opi Andriani
Jurnal Nakula : Pusat Ilmu Pendidikan, Bahasa dan Ilmu Sosial Vol. 2 No. 2 (2024): Maret : Pusat Ilmu Pendidikan, Bahasa dan Ilmu Sosial
Publisher : Asosiasi Riset Ilmu Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/nakula.v2i2.561

Abstract

There are so many problems about curriculum, including the curriculum for children with special needs. For example, curriculum in inclusive schools cannot beappliedproperlyduetothelackofhumanresourcesmasteryonthecurriculum itself. needs in Lentera Hati School and what are the supporting factors and obstacles in implementing the curriculum. The results of this study are: the implementation of the curriculum at Lentera Hati School includes curriculum planning described in RPPM and RPPH which refers to the 2013 SD curriculum which is then modified by decreasing the learning achievement standards according to the students’ needs and abilities. Child classification is based on the student’s mental age and ability. RPPH is designed as flexible as possible because classes are heterogeneous. The core activities of learning refer to the development of Religious and Moral Values, Motoric Physical, Cognitive, Language, Social Emotions, Art and Creativity. Learning media are used to prioritize the effective and efficient and safe principles for students. The scoring system is based on assessment from the teacher and the results of therapy.
Co-Authors Dian Rustiani Eka C Setyawan Haryono Umar Nabilah Nawazir Novita Lumanaw Opi Andriani Sally Marcelina Veronica Phang