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All Journal JURNAL RISET AKUNTANSI DAN AUDITING
Hendrik Manossoh
Sam Ratulangi University, Economics and Business Faculty
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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ANALISIS PENYELESAIAN TINDAK LANJUT HASIL PEMERIKSAAN AUDITOR INSPEKTORAT DAERAH PROVINSI SULAWESI UTARA Albert Otniel Rondonuwu; Hendrik Manossoh; Heince R. N. Wokas
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol. 13 No. 2 (2022)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v13i2.45827

Abstract

This study aims to analyze the completion of the follow-up to the results of supervision/inspection in the LHP Inspectorate by the Regional Apparatus Organization of North Sulawesi Province. This research uses a qualitative approach with a case study method. This study was conducted to investigate in depth and conduct an analysis of OPD compliance (auditee) in the completion of follow-up by the subjects in this study/the parties involved in the implementation of the TLHP settlement in accordance with the recommendations contained in the LHP of the Regional Inspectorate of North Sulawesi Province. The results of this study indicate that the examination carried out by the Regional Inspectorate Auditor of North Sulawesi Province is used as an evaluation material for the implementation of OPD programs/activities. The completion of the TLHP is carried out in the form of coordination with related parties, the findings of financial management that become regional financial losses are the main obstacles to settlement. TLHP and requires a relatively longer time in order to carry out the completion of the TLHP.
ANALISIS KINERJA PEGAWAI DI INSPEKTORAT DAERAH PROVINSI SULAWESI UTARA SETELAH PENERAPAN SISTEM ELEKTRONIK KINERJA (e-KIN) Januar Briand Saiyang; Ventje Ilat; Hendrik Manossoh
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol. 13 No. 2 (2022)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v13i2.45829

Abstract

In an effort to implement good and results-oriented governance, the Provincial Government of North Sulawesi has made improvements to the performance of ASN which is considered to be still not meeting the standards. The North Sulawesi Provincial Government created a breakthrough to improve employee performance with a system connected to technology called Electronic Performance (e-Kin) which is useful for measuring the performance of all State Civil Apparatuses to improve the performance of government officials. In its application, there are problems that arise because the distribution of types of activities can be accessed by all ASN, although in accordance with the Main Tasks and Functions of different Regional Apparatus Organizations and the weight of performance points is not appropriate and proportional to the type of activity or activity carried out. The results of this study indicate that the implementation of e-Kinerja of Regional Inspectorate employees is not fully in accordance with the purpose of the application of e-Kinerja itself, namely to solve problems of performance and welfare of the ASN of the Regional Inspectorate of North Sulawesi Province. Therefore, efforts are needed, namely: e-Kin has clear, efficient, effective benchmarks and is monitored and supervised by direct superiors through the e-Kin system.
Co-Authors Albert Otniel Rondonuwu Heince R. N. Wokas Januar Briand Saiyang Ventje Ilat