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Implementation of Public Sector Accounting to Enhance Performance Accountability and Prevent Fraud: A Case Study at Minasa Upa Community Health Center Syah, Sri Rahayu; Halmi, Halmi; Asikin, Nurul
IJBAMS: International Journal of Business Accounting Management Social Science Vol. 1 No. 2 (2025): August
Publisher : Manajemen Multitalenta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64530/ijbams.v1i2.19

Abstract

This study analyzes the implementation of public sector accounting in enhancing performance accountability and its role in preventing fraud at Minasa Upa Community Health Center, one of the 12 health centers in Makassar City with BLUD (Regional Public Service Agency) status. The findings indicate that accrual-based financial statements including the Budget Realization Report, Balance Sheet, Operational Report, Cash Flow Statement, Statement of Changes in Equity, and Notes to Financial Statements have been prepared in accordance with applicable standards. This practice strengthens transparency and accountability, as emphasized in Accountability Theory, which asserts that public entities are obligated to account for the management of resources to both society and higher authorities. In terms of fraud prevention, Minasa Upa Health Center implements Government Regulation No. 60/2008 on Internal Control Systems (SPIP) and supports Presidential Regulation No. 54/2018 on the National Strategy for Corruption Prevention. Internal supervision mechanisms, periodic audits, and segregation of financial functions have proven effective in reducing fraud risks, in line with Fraud Triangle Theory, which highlights the roles of pressure, opportunity, and rationalization. Practical Implications: The findings underline the importance of accrual-based accounting as a foundation for strategic decision-making and the strengthening of SPIP through internal audits, tiered supervision, and staff integrity. Academic Implications: This study enriches the literature on public sector accounting and governance by emphasizing the role of accounting standards, accountability theory, and internal control systems in enhancing performance accountability and preventing fraud in Indonesia’s public healthcare sector
Designing augmented reality problem-based learning in plant growth: Addressing the development of 21st-century skills Nurul Asikin; Arinda Eka Lidiastuti; Novie Ary Priyanti; M. Arsyad; Achmad Shobirin; Annisa Qadri Tanjung
JPBI (Jurnal Pendidikan Biologi Indonesia) Vol. 12 No. 2 (2026): JULY
Publisher : University of Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jpbi.v12i2.44728

Abstract

Background: The concept of plant growth is fundamental to biology education. However, conventional instruction often emphasizes conceptual memorization rather than active inquiry, collaboration, and problem-solving, limiting opportunities for students to develop essential 21st-century skills. Objectives: This study aims to analyze students' 21st-century skills profiles as a needs assessment to inform the design of an Augmented Reality Problem-Based Learning (ARPBL) model for plant growth learning. Methods: A descriptive quantitative approach was employed involving 274 secondary school students from 33 schools in Indonesia. Data were collected using a validated Likert-scale questionnaire measuring four core competencies: critical thinking, creativity, collaboration, and communication. The results were used to inform the development of an ARPBL prototype integrating mobile-based augmented reality with problem-based learning scenarios. Results: The findings indicate that students demonstrate moderate to high levels of creativity and communication, while critical thinking remains at a basic level. This imbalance underscores the need for more interactive and technology-enhanced instructional strategies. The ARPBL model incorporates 3D visualization and contextual problem-solving activities, offering an immersive learning experience that enhances both conceptual understanding and skill development. Conclusion: ARPBL shows strong potential to address cognitive and skill gaps in biology education and is recommended to promote deeper understanding and strengthen students' 21st-century competencies.
Mapping Teacher Competence and Professional Development in Indonesia: A Systematic Literature Review Mitra Syurina; Antonius Totok Priyadi; Henny Sanulita; Nurul Asikin
Jurnal Ilmiah Pendidikan Profesi Guru Vol. 9 No. 2 (2026): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jippg.v9i2.106746

Abstract

The research addresses the gap between the demands of adaptive education policies and teachers' readiness in Indonesia, particularly in pedagogical, digital, social, and personal competencies. This study aims to analyze and map the evolution of research on teacher competence and professional development strategies in Indonesia from 2015 to 2025, while identifying the dominant competence domains and strategies. A Systematic Literature Review (SLR) method using the PRISMA 2020 design was employed. The research subjects were literature; 105 articles were identified in the initial search, and 17 met the inclusion criteria for analysis; no test subjects were involved, as the study did not entail experiments. Data were collected via Scopus searches using the keywords "teacher competence," "teacher professional," and "Indonesia," utilizing a data extraction sheet as the instrument. Thematic analysis identified publication trends, competence domains, and professional development strategies. The results indicate an increase in publications and a dominance of professional competence (12 articles), followed by pedagogical and social competencies, with no primary focus on personal competence; Continuing Professional Development (CPD) was the most dominant strategy (8 articles), followed by TPACK integration. In conclusion, teacher professional development needs to be holistic, collaborative, sustainable, and contextual. Consequently, teacher development programs must integrate technical, social, personal, and technological aspects.