Performance Auditing

As a finance and accounting student, it is essential to gain practical experience through an internship in a relevant organization. For my internship, I chose to join the District Accounts Office as it is part of one of the most successful organizational setups in the District, known for its exemplary accounting system in Pakistan. The organization is constantly innovating its services and integrating new technologies to better serve its customers. Although eight weeks may not be enough to fully understand the workings of such an organization, this experience provided me with valuable insights from the practical world. Despite the limitations of the study, this internship represented a significant learning opportunity. I have had the opportunity to work in different departments, which has greatly enriched my understanding and will undoubtedly benefit my professional career.

One of the benefits of implementing Value for money audit (VFM) or performance audit is for the good
governance in the Public Sectors and it examine management, practices, control, and reporting system.
Despite performance audit roles in the public sectors, there have been many complaints on the management
of public funds and auditor is not as effective in detecting and preventing the misappropriation of public
funds. Thus, the factors affecting performance audit effectiveness is an emerging issue that has received
little attention from the researchers. The main purpose of this study is to investigate the determinants of
performance audit effectiveness in Tigray regional state. The study is both descriptive and explanatory
research and in light of the objective mixed research approach is adopted. In doing so, both secondary
and primary data is used. The primary data is collected through the use of a structured five-point Likert
scale questionnaire form 50 the office of regional auditor general performance auditors, and 20 selected
public sectors. A census survey was employed for all sets of respondents and the collected data were
analyzed by using Stata version 14 software. The Binary logistic regression model is employed to examine
the variables in the study. The regression result revealed that; the four independent variables such as;
management support, adequate and competent auditor, information technology, and post audit follow up
have a positive and statistically significant effect on performance audit effectiveness. However, legal
mandate and accountability have no significant effect on performance audit effectiveness. In addition, there
is a good perception of the auditors in selected public sectors on the performance audit and the majority
of the public sectors are efficient and economical in acquiring and the utilization of human, financial and
other resources of the organization as well as effective in the achievements of organizational goal. Finally,
the study suggested more work is required to increase perception and awareness to these audited public
sectors on performance audit. The auditees should regularly follow up the recommendations given by the
performance auditors and take the necessary action based on the audit findings to enhance the audit.

DEDICATION I dedicate this work to my beloved parents, the late Zakayo Mutebalira and Eseri Namayanja, who guided me for the bigger part of my childhood and taught me how hard work, dedication and resilience can make someone become a winner in life. I just want to say that the Spiritual and Christian values you taught me have been inspirational to me throughout my life and have shaped me into the man you wanted me to be. This work is a testimony to what you would have reaped had you still been alive. This work is also dedicated to my late brothers Luwaga, Kyebambe and Lubuuka and my late sisters Adiraya Najjuuko, Nakabiito and Nassuuna. Last but not least, I dedicate this work to my surviving sisters Nandaula, Erivania, Naluwaga and Namuddu, who all have contributed in their own way to ensure that I become the person I am today.

The introduction of an independent public sector audit function was a critical element in the nineteenth century constitutional reforms of parliamentary and government accountability and created an essential precedent for current practice. By examining the extent of scholarly research on public sector audit history, findings reveal considerable research examined the teleological development of public sector audit and the modern history in a New Public Management context. However, there has been very little published regarding the complex rationales around the origins, development and importance of independent public sector audit notwithstanding that without an appreciation of these precedents it becomes very difficult to protect the Westminster‐based system of democratic government.

This paper investigates how internal audit can serve as a catalyst for organizational learning and accountability. It focuses on mechanisms such as post-audit reviews, audit follow-ups, and stakeholder feedback loops that ensure audit findings lead to actionable improvements. The research finds that integrating these elements into audit workflows strengthens accountability and fosters a culture of continuous improvement. The added value lies in its practical roadmap for linking audit outcomes with governance reforms, driving measurable organizational development.

This update to the Report on the Observance of Standards and Codes on Fiscal Transparency for Pakistan was prepared by a staff team of the International Monetary Fund as background documentation for the periodic consultation with the member country. It is based on the information available at the time it was completed on April 4, 2008. The views expressed in this document are those of the staff team and do not necessarily reflect the views of the government of Pakistan or the Executive Board of the IMF. The policy of publication of staff reports and other documents by the IMF allows for the deletion of market-sensitive information.

The increase in internet users in Indonesia is in line with the growth in the number of domain users. This has implications for the number of local servers used, including in the education sector. Utilization of this local server has become something that has been started by several educational institutions in Indonesia. However, just implementing a local server at each institution is not enough. Measurements need to be taken to get an idea of whether the technology implementation is classified as successful or not. The approach method that can be used is Delone Mclean which has indicators to measure success. In this study, data was taken from high schools that had implemented local servers. The data used is in 10 high schools, where each school will send 3 respondents to fill out the application of the local server at their institution with a total of 30 respondents in this study. The final results of the study of 26 hypothetical scheme items, 20 items were declared valid and 6 were invalid. As for testing the 5 hypotheses, the hypothesis is proven, namely the Information System has an effect on Use; Information System affects User Satisfaction; User Satisfaction affects Net Benefit; and Net Benefit affects Use and User Satisfaction.

Public sector performance auditing poses significant role in appraising the accountability of government through monitoring the operation of public power, especially how public resources are being used.In parallel, follow-up audit appear to be important to recheck on the responsiveness of auditee towards audit recommendation on various issues raised pertaining to improper use of public fund.Lack of audit follow-up may cause a problem to measure the real value of performance audit and expected results of audit recommendation. Accountability mechanism pertaining to follow up audit in public sector performance audit perspective need to be enforced not by sole actor but various actors.Accountability mechanism regarded as either the right to argument or questions information conveyed and information flow pertaining to unresolved performance audit issues by various actors for settlement.During the follow-up audit, a free flow of information by all those actors enable them to voice their c...

Dengan adanya undang-undang yang mengatur tentang penyebarluasan peraturan perundang-undangan oleh instansi pemerintah pusat dan daerah, maka setiap instansi wajib memiliki media berbasis internet untuk pengelolaan dan penyebaran informasi ...

Does IFI funding provide support to SMEs receiving such funding? We assess the impact of funding by the European Investment Bank (EIB) on the performance of 5,074 SMEs in eight countries of Central and Eastern Europe (CEE) during 2008-2014. Our results derived from a propensity score matching and difference-in-difference estimation exercises indicate that EIB lending has a positive effect on employment, revenues and profitability. We also find that the positive impact of EIB funding on employment and revenues is significantly higher when it is provided in a crisis year and firms face a prolonged crisis. Treated firms also record an even larger advantage in terms of profitability. Overall, our results provide support to the view that IFI funding makes a difference in a period characterized by financial and economic turmoil. JEL classification: G01, H81, L25

This article explores the value of auditing performance information in the public sector. It also examines the impact of performance auditing on public policy. The piece looks into public arguments generated by performance audit results. This paper, in particular, gathers information through a review of the literature on performance auditing. It outlines the major obstacles in conducting performance audits, as well as the potential for performance audits to improve public administration. Similarly, demonstrates that the public auditor is not the only profession capable of conducting performance audits, but may work together with other fields of expertise. In terms of performance audit restrictions, "Lack of collaboration and dedication from auditees in conducting a performance audit" was identified as the most significant obstacle. The paper examines performance audits in the public sector by reviewing secondary data and drawing on the author's personal experiences and insights. The four criteria of identification, screening, eligibility, and inclusion are used by "the Preferred Reporting Items for Systematic reviews and Meta-Analyses (PRISMA)" item checklist to select pertinent data for the research project. Giving to the findings, auditors believe that the effectiveness factor should be included in performance audits, and that public sector auditors should be given the opportunity to influence policy decisions. In addition, performance audits are believed to improve transparency and enable more economical, efficient, and effective use of public resources. This article is one of few studies on public sector auditing particularly on performance auditing in the context of a developing country such as South Africa.

Era globalisasi yang pertumbuhannya begitu pesat, menuntut perguruan tinggi (PT) untuk mulai memikirkan relevansi, kualitas, dan tata kelola guna menjaga eksistensi institusi dalam dunia yang semakin dinamis. Derasnya arus globalisasi menghadapkan pendidikan tinggi di Indonesia pada tantangan yang semakin berat. Perguruan tinggi dituntut mampu menyediakan sumber daya manusia yang berkualitas, infrastruktur yang memadai, dan sistem pendanaan yang kuat dalam mendukung operasionalisasi PT. Salah satu dampak positif globalisasi adalah semakin mudahnya akses informasi. Tak dapat dipungkiri lagi bahwa kemajuan teknologi informasi (TI) telah mempermudah pekerjaan manusia, khususnya dalam hal akses informasi pada PT. Kemajuan TI bahkan membawa manusia ke arah kehidupan yang baru dengan potensi pemanfaatannya secara luas, yaitu membuka peluang bagi pengaksesan, pengelolaan, dan pendayagunaan informasi dalam volume yang besar secara cepat dan akurat (Hasanah 2008). Bagi perguruan tinggi TI telah menjadi kebutuhan untuk menunjang proses akademik maupun non akademik (Agustiani 2010). TI berperan penting dalam memperbaiki kualitas suatu instansi. Penggunaannya tidak hanya sebagai proses otomatisasi terhadap akses informasi, tetapi juga menciptakan akurasi, kecepatan, akuntabilitas, dan kelengkapan sebuah sistem yang terintegrasi, sehingga proses organisasi yang terjadi akan efisien, terukur dan fleksibel. Bahkan dewasa ini perkembangan TI mulai mendapat sambutan positif dari masyarakat. Perkembangannya tidak hanya disambut dan dinikmati oleh kalangan bisnis maupun pemerintah saja, tetapi juga mulai merambah dalam dunia pendidikan karena ketersediaan informasi yang terintegrasi semakin penting dalam mendukung upaya menciptakan generasi penerus bangsa yang kompetitif. Martin et al. (2005) mendefinisikan TI sebagai kombinasi teknologi komputer yang terdiri dari perangkat keras dan lunak untuk mengolah dan menyimpan informasi dengan teknologi komunikasi untuk melakukan penyaluran informasi. Teknologi komunikasi digunakan sebagai alat penyaluran informasinya, sedangkan informasinya diolah dan disimpan dalam komputer. Williams dan Sawyer (2005) memberikan definisi TI sebagai sebuah bentuk umum yang menggambarkan setiap teknologi yang membantu menghasilkan, memanipulasi, menyimpan, mengkomunikasikan, dan atau menyampaikan informasi. Definisi sistem informasi (SI) adalah kumpulan perangkat keras (hardware) dan perangkat lunak (software) yang dirancang untuk mengubah data menjadi informasi yang lebih bermanfaat (Bodnar dan Hopwood 2003). Berdasarkan pengertian di atas, bisa disimpulkan perbedaan TI dengan SI. SI adalah sistem yang menyediakan informasi untuk penggunanya, sedangkan TI lebih kepada teknologi yang dipakai untuk mendukung seluruh aktivitas SI. Salah satu subsistem dari sistem informasi manajemen (SIM) berbasis komputer adalah sistem informasi keuangan (SIK). SIK adalah sistem informasi yang memberikan informasi kepada orang atau kelompok baik di dalam

Progress of information technology occurred in such quick so that the data, information and knowledge can be immediately propagated to all walks of life in a matter of seconds via the internet, This research aims to know the extent to which the public is the satisfaction of the Ministry of the electronic government Government of Malang. Research done on the users of e-gov Services Integrated Badan Pelayanan Perijinan Terpadu (BP2T) Malang. See the location of Badan Pelayanan Perijinan Terpadu (BP2T) of Malang Malang Central enables people to use electronic government to create effective and efficient service. This research uses a type of descriptive study using a quantitative approach. The methods used for this research is a method of Kano. The method of measurement used for Kano method is using the survey by taking a sample of a population and use questionnaire. The population of this research is users e-gov that includes: by 347 building permits, business permit transportation, 22 3 route permit, 38 permission an activity that impact on boisterousness public / spectacle, 6 permit, the place of business 170 of disturbance permit, 9,133 permit to install the ads 262 permit permanent and billboards isidentil / temporary ( a maximum of 1 months ).The total 981 request permission.The sample determined by a Slovin Formula's.After using slovin there are 91 981 samples of the total population. Based on the result analysis of data and the can be taken in the conclusion that service e-gov BP2T most of the attribute of showing grade indefferent which means service BP2T not very significant for city people unfortunate or usual course.

his study examines the unethical behaviours and errors of local governments (LGs) and
their impact on public authority governance. It uses a descriptive and analytical
approach and a qualitative method for data collection, based on in-depth interviews,
internal reports, and relevant national and international laws and practices. The study
suggests strategies and interventions to enhance good governance implementation, with
the responsibility falling on the Ministry of Local Government, the State Audit and
Administrative Control Bureau, and the Palestinian Anti-Corruption Commission. The
most important element is the need to establish a special unit in the Anti-Corruption
Commission to deal with corruption suspicions and manifestations. The study concludes
that an internal audit system is necessary, consisting of monitoring and auditing within
LGs and possible review committees. It proposes tools such as a legislative framework,
recruitment and training projects, and community oversight. The most important proposal
is to work on establishing an internal audit system by recommending the development of a
recruitment and training project to provide suitable cadres in this field. Practical tools
used to measure and evaluate LGs are also suggested.

the crossing and the climbing where the joy of arriving is always found. This is only a platform along the mountainous and riverous landscape I always found myself in. U Un ni iv ve er rs si it ty y o of f P Pr re et to or ri ia a e et td d --M Ma at th he eb bu ul la a, , F F M M ( (2 20 00 04 4) ) In the Faculty of Economic and Management Sciences,

Nowadays, due to the resource constraints and increasing needs and people expectations on the one hand and the corruption spread in state on the other hand, the necessity of providing necessary context for responding public and providing clear information is felt. Then, the aim of this paper is to review the goals of governmental accounting and analyzing accountability. For this purpose, firstly the governmental accounting aims and important features of governmental activities are considered and then, need for transparency in governmental accounting, accountability and decision making as aims of governmental accounting are discussed and finally, concept, types and necessity of accountability will be studied.

Governance concepts in the Aerofood ACS Unit of Yogyakarta. Good Corporate Governance is a procedure for corporate governance that must be carried out and well-structured as a benchmark for the company in running all of its business activities appropriately. The objective of this study is to find out how far the implementation of GCG principles has been applied to ACS Unit of Yogyakarta using indicators that refer to previous research pertaining to the application of GCG in a company in Indonesia. The indicator is taken from the research developed by in the form of an indicator of GCG principles through KNKG ( ). Data collection techniques were carried out by interviewing 3 informants, conducting documentation sessions and the review of literature. The results show that the Aerofood ACS of Yogyakarta company has implemented GCG principles well even though it has not been fully implemented. There are a number of GCG principles that have not been fully addressed, namely the principle of accountability along with CSR implementation indicators from the employees whereas researchers assume that the company is still lacking the maximum welfare to employees, and in terms of the environmental and community sides, the company has not contributed much to its CSR activities. The last obstacle in the company is that the company employees are lack of understanding of GCG. Therefore, the promotion of GCG values needs to be implemented by Aerofood ACS of Yogyakarta

Penelitian ini mengeksplorasi pengaruh dimensi Trustworthy AI terhadap kepercayaan
pengguna (Trust in AI) dan pengalaman pengguna (User Experience) dalam penggunaan Google Maps.
Mengadaptasi model Trustworthy AI dari pedoman etika European Commission (2019), penelitian ini
mengkaji enam dimensi utama: fairness, explainability, robustness, transparency, data privacy, dan trust
in AI. Hasil penelitian menunjukkan bahwa semua dimensi Trustworthy AI memiliki hubungan
signifikan dengan kepercayaan dan pengalaman pengguna. Dimensi robustness memiliki pengaruh
paling signifikan, sedangkan transparency menunjukkan potensi peningkatan untuk meningkatkan
kepercayaan pengguna. Studi ini juga mengungkapkan bahwa keandalan sistem dan perlindungan data
pribadi memainkan peran penting dalam membangun kepercayaan terhadap teknologi berbasis AI.
Penelitian ini menawarkan implikasi praktis bagi pengembang Google Maps untuk meningkatkan
keandalan, transparansi, dan perlindungan privasi data, serta memberikan wawasan bagi pengembangan
aplikasi berbasis AI lainnya.

ABSTRAK
Di era digital, penggunaan teknologi dalam audit keuangan menjadi sangat penting untuk memenuhi kebutuhan transparansi dan akuntabilitas. Salah satu inovasi yang mendukung hal ini adalah aplikasi Audit Tool and Linked Archive System (ATLAS), yang dirancang untuk meningkatkan efisiensi dan efektivitas proses audit. Penelitian ini bertujuan untuk mengkaji efektivitas penggunaan ATLAS dalam pengelolaan akuntansi berdasarkan hasil tinjauan literatur. Dari analisis yang dilakukan, ATLAS terbukti mampu mempercepat waktu kerja, meningkatkan kualitas dokumentasi, dan mengurangi risiko kesalahan melalui fitur otomatisasi dan pengarsipan digital. Namun, penerapannya masih menghadapi beberapa tantangan, seperti kebutuhan pelatihan, penolakan terhadap perubahan, biaya implementasi yang tinggi, serta integrasi dengan sistem yang sudah ada. Dengan strategi yang tepat, ATLAS berpotensi menjadi solusi untuk mendukung profesionalisme auditor dan meningkatkan kualitas audit. Penelitian ini memberikan pemahaman yang bermanfaat bagi auditor, mahasiswa, dan praktisi akuntansi untuk memanfaatkan teknologi demi efisiensi dalam pengelolaan keuangan.
Kata Kunci: Audit Tool and Linked Archive System (ATLAS), audit keuangan, teknologi informasi, efisiensi audit, pengelolaan akuntansi, otomatisasi.

In the first 25 years of the euro, the common currency proved itself to be resilient to a variety of large economic shocks. These shocks have led to changes in the functioning of the euro area and a broader reconsideration of how to make the responses of national fiscal policies and ECB monetary policy more effective. In the wake of the 9/11 terrorist attack in 2001, the euro area economy recovered rather quickly thanks to a supportive policy mix. The global financial crisis (GFC) that hit the euro area in 2008-09 was followed by the euro sovereign debt crisis, which tested the functioning of the euro area and gave rise to significant policy responses. Despite the demonstration of institutional solidarity, the euro area’s institutional shortcomings and a lack of sufficient fiscal buffers in some highly indebted Member States, due to an inappropriate fiscal policy stance in the years before the GFC, were not conducive to an appropriate policy mix: fiscal policy at this time was pro-cyclically restrictive even in countries with fiscal space, and monetary policy support was delayed. The lessons learnt from that crisis, and a broader rethink in academic and policy circles about the benefits of activist fiscal policies in the case of large economic shocks, led to a highly successful response to the COVID-19 crisis, with EU institutions stepping up promptly and introducing innovative common tools, complementing an overall supportive fiscalmonetary policy mix in the euro area. The policy response to the energy crisis and inflation surge in 2022 was also broadly effective, with the ECB rapidly increasing policy interest rates to keep inflation
expectations anchored, while governments put fiscal support measures in place to protect households and firms from the impact of higher energy prices. The challenge for the future is now to reduce the high
levels of public debt accumulated in some euro area countries, while making decisive progress on the green and digital transitions. The new EU fiscal framework will help enhance the macroeconomic stabilisation role of fiscal policy, while focusing on debt sustainability and growth-enhancing policies.

Purpose -This study aims to examine the efficacy of municipal leaders' leadership competencies in transforming local government in South Africa. Specifically, it focuses on identifying core competencies and obstacles that influence successful governance outcomes. Design/methodology/approach -The research employed a mixed-methods approach. Qualitative focus group interviews were conducted with n 5 50 municipal leaders, stakeholders and experts. Additionally, an online survey was administered to N 5 121 municipal leaders. The sample was drawn from eight local municipalities

OZ Yeni Kamu Yonetimi” veya “Yeni Kamu Isletmeciligi” biciminde kendisine gosteren “yonetisim” eksenli donusumun disavurumlarindan biri de, kamusal denetimde “yasallik” veya “uygunluk” denetiminin yani sira “performans denetimi” sureclerini one cikarmasidir. Denetim kavrami Kita Avrupasi cikisli olmasina ragmen performans denetimi Anglo-Sakson hukuk ve idare geleneginin bir yansimasidir. Turkiye’de de 1996 yilinda 4149 sayili Kanun ile getirilen “etkililik, ekonomiklik ve verimlilik” (VET) denetimlerine ek olarak, 5018 ve 6085 sayili Kanunlarla, bir yargi mercii ve mahkeme olan Sayistay’a “performans denetimi” gorevi verilmistir. Ancak Turk Sayistay’i VET denetimini duzenlilik denetimi icerisinde fiili, performans denetimini ise hukuki olmak uzere, INTOSAI’nin tamamini “performans denetimi” olarak tanimladigi denetimleri ayri ayri uygulamaktadir. Ve her iki uygulamada da Anayasanin 125 inci maddesinde belirtilen “yerindelik denetimi yapilamayacagi” seklindeki hukum ihlal edilmektedi...

Has the European Union been able to learn from the experience of the euro crisis to shape its response to the economic consequences of the pandemic? This article aims to show that an effective learning process was set in motion in the aftermath of the pandemic emergency, although it looks still incomplete. To address the economic consequences of the COVID-19 outbreak and drawing on lessons from the euro crisis, a new method of government has been forged through the NextGenerationEU. Grounded in a creative interpretation of legal foundations and shaped by a process that is both national and European, involving domestic and supranational institutions, the governance of the Recovery and Resilience Facility (RRF) unfolds through the setting of EU-wide priorities, their articulation in national medium-term, performance-based plans, and continuous monitoring by the Commission to ensure compliance with multiple conditionality regimes. The first years of implementation of the RRF have proved successful not only for the use of the Fund by the member states but also for the spread of the RRF method of government in other areas of EU law, including the European Semester, REPowerEU, and the revised Stability and Growth Pact, despite the uncertainties surrounding the temporary nature of the instrument and some weaknesses in terms of democratic accountability.

It is vital for the government to conduct internal audits in order to ensure accountability and openness in public administration positions. An additional core component of governance is an internal audit, which is in addition to management, audit committees, and external auditors. In light of the shifting paradigms in public administration, this article seeks to examine the government's internal audit processes. This research examines the impact of bureaucratic, managerial/ market, and public value logics on the maturity of internal audit functions in government organizations using the institutional rationale framework.

Türkiye’de mali denetimler 2012 yılından itibaren Sayıştay tarafından yapılmakta ve denetim raporları kamuoyuyla
paylaşılmaktadır. Buradaki temel amaç, kamu kaynaklarının kamu idareleri tarafından etkin kullanılıp kullanılmadığını tespit
etmek ve denetim sonucu varılan denetim görüşleri ile elde edilen denetim bulgularını kamuoyu ile paylaşmaktır. Bu çalışmada,
ülkemizdeki üniversitelerde Sayıştay tarafından yapılan denetimler sonucunda elde edilen denetim bulgularını ve bu bulgular
ışığında varılan denetim görüşlerini analiz etmek amacıyla Karadeniz Bölgesinde yer alan 18 devlet üniversitesinin 2016-2020
yılları arasındaki denetim raporları içerik analizi yöntemi ile incelenmiştir. Çalışmanın sonucunda ilgili üniversitelerin denetim
raporlarına genel olarak olumlu görüş ile açıklama paragraflı olumlu görüş verildiği, denetim bulgularına bakıldığında ise; temel
olarak mali tabloların hazırlanması ve raporlanması hususunda eksikliklerle karşılaşıldığı tespit edilmiştir.

This article describes five weaknesses in the organisation of government that taken together are responsible for what it calls the crisis of government. It then discusses a package of legislative and policy reforms that are underway, including the

AA number of Western developed countries initiated administrative reform programs during the early 1980’s. The nature and scope of their reform interventions became known as new public administration (NPM). This paper distinguishes between administrative reform and new public management (NPM). It describes reform and reform interventions aimed at achieving particular goals and interventions to attain reform goals. It argues that NPM is only the utilisation of a particular style of management to effect reform goals. It concludes that South Africa must differentiate between reform and NPM initiatives to enhance the efficiency and effectiveness of its own public management and administration.

During the past two decades both developed and developing countries are delegating responsibilities to lower-level governments as a component of public service reforms. The earlier reforms emphasised decentralisation as improved administration at sub-national levels. In contrast, the most recent decentralisations are emphasising enhanced service delivery that demands capacitation of municipalities. The article endeavours to utilise the theoretical connection amongst decentralisation and capacity-building for a broadened analysis in a South African context. The article emphasises political, fiscal and administrative decentralisation in order to identify capacity gaps in the system. There are assumptions that "coupled with the inexperience and weak capacity of local governments, decentralisation is often blamed for not fulfilling its promises-and for not having a positive impact on development" (Yilmaz et al. 2010:286). Against this background the article analyses the relevant literature to argue that decentralisation can be considered as a causative factor to enhance local government capacities.

Universitas Terbuka (UT) continues to strive to improve quality distance education services. As part of this effort, UT developed the Academic Information System (SIA UT) into MY UT to facilitate various student academic needs, such as academic data, curriculum, lecture schedules, exam information, study modules, academic progress, and course registration. Even though MY UT has now become an important part for students, there has been no research that evaluates its usefulness from the perspective of students as users. This research aims to test the usability level of MY UT based on the views of UT students. The method used is the Post-Study System Usability Questionnaire (PSSUQ) with four measurement scales: system usability (SysUse), information quality (InfoQual), interface quality (InterQual), and overall satisfaction (Overall). Testing was carried out by distributing questionnaires via Google Form to 100 students, consisting of 50 UPBJJ UT Serang students face-to-face and 50 students from various UPBJJs online. The research results show that the average usability score for the MY UT website is 2,049. The lowest average value on the SysUse scale is 1,938, while the highest average value is 2,120 on the InterQual scale. The InfoQual and Overall scales obtained an average value of 2,103 and 2,035 respectively. These findings indicate that although the quality of the MY UT interface is quite good, aspects of the system's usability need to be improved. It is hoped that the research results can be used for further development of MY UT to provide a better experience for users.

State universities in Turkey have been implementing performance-based budgeting system for about ten years. The system aims to improve the effectiveness of service delivery by enabling universities to allocate their resources according to their own specific objectives taking into account the views of their stakeholders. This system, which is based on outputs and results, requires state universities to disclose their performance level to the public through annual reports. The evidence on the accountability level of state universities in Turkey is very scarce. Therefore, this study aims to demonstrate to what extent the state universities in Turkey can account for their stakeholders through the annual reports they published. The authors conducted a content analysis of performance audit reports on 59 state universities published by the Turkish Court of Accounts, the external audit body, to achieve this goal.

İşletmeciliği" biçiminde kendisine gösteren "yönetişim" eksenli dönüşümün dışavurumlarından biri de, kamusal denetimde "yasallık" veya "uygunluk" denetiminin yanı sıra "performans denetimi" süreçlerini öne çıkarmasıdır. Denetim kavramı Kıta Avrupası çıkışlı olmasına rağmen performans denetimi Anglo-Sakson hukuk ve idare geleneğinin bir yansımasıdır. Türkiye'de de 1996 yılında 4149 sayılı Kanun ile getirilen "etkililik, ekonomiklik ve verimlilik" (VET) denetimlerine ek olarak, 5018 ve 6085 sayılı Kanunlarla, bir yargı mercii ve mahkeme olan Sayıştay'a "performans denetimi" görevi verilmiştir. Ancak Türk Sayıştay'ı VET denetimini düzenlilik denetimi içerisinde fiili, performans denetimini ise hukuki olmak üzere, INTO-SAI'nin tamamını "performans denetimi" olarak tanımladığı denetimleri ayrı ayrı uygulamaktadır. Ve her iki uygulamada da Anayasanın 125 inci maddesinde belirtilen "yerindelik denetimi yapılamayacağı" şeklindeki hüküm ihlal edilmektedir.

State universities in Turkey have been implementing performance-based budgeting system for about ten years. The system aims to improve the effectiveness of service delivery by enabling universities to allocate their resources according to their own specific objectives taking into account the views of their stakeholders. This system, which is based on outputs and results, requires state universities to disclose their performance level to the public through annual reports. The evidence on the accountability level of state universities in Turkey is very scarce. Therefore, this study aims to demonstrate to what extent the state universities in Turkey can account for their stakeholders through the annual reports they published. The authors conducted a content analysis of performance audit reports on 59 state universities published by the Turkish Court of Accounts, the external audit body, to achieve this goal.

Lingkungan bisnis perbankkan di Indonesia saat ini mempunyai persaingan yang cukup ketat. Hal ini pasti terjadi dan tidak dapat dihindari karena banyaknya bank domestik maupun bank asing yang berada di Indonesia. Persaingan juga bisa kita lihat melalui begitu gencarnya iklan yang mereka lakukan dengan berbagai program hadiah yang ditawarkan mulai rejeki durian runtuh BNI 46, untung beliung BRI, fiesta bank Mandiri, gebyar tahapan BCA, BMW Bukopin serta masih banyak lagi yang lain. Saat ini setiap bank dihadapkan secara langsung maupun tidak langsung untuk bersaing terhadap bank lainnya. Tingginya persaingan dan cepatnya perubahan lingkungan pada dunia perbankkan ini memaksa para manager-manager untuk memenuhi harapan dan keinginan pelanggan (customer) mereka sehingga dapat menjamin kelangsungan hidup (survive) dan berhasil. Untuk dapat berhasil dan memiliki keuanggulan kompetitif perbankkan saat ini dituntut untuk memiliki sistem informasi yang didukung information tecknology tinggi. Teknologi informasi tinggi telah membawa perubahan yang besar dalam kehidupan bisnis, namun juga memiliki berbagai ekses. Oleh karenanya berbagai formula harus dikembangkan untuk mengantisipasi setiap ekses yang muncul dari pengunaan informasi dan teknologi yang mempengaruhi akuntansi perusahaan. (Bodnar 1995).

In May 2020, the Recovery and Resilience Facility (RRF) was presented as a unique instrument, due to its ambition, form, and the mechanisms with which it is equipped. Both the EU institutions and the epistemic and administrative communities in the field of European affairs saw it as a path-breaking instrument in the implementation of EU policies. This article analyses this hypothesis, and whether the RRF has the potential to generate a new path dependency in the EU's distributional policy mode. It looks at the elements of the EU's coordination mechanism through the RRF, as well as the aspects that set it apart from other EU policies, especially the EU Cohesion Policy. Also, primary evidence relating to Romania's experience in drafting the National Recovery and Resilience Plan, and in implementing it, is presented and discussed from the perspective of the adjustments required by the specific approach of the RRF.

Flexible Fiberoptic Nasopharyngolaryngoscope is an Instrument that helps to evaluate ear, nose, nasopharynx, hypopharynx, and larynx. It was First used in 1975 in the Clinics of Otorhinolaryngology and the usage indications have been broadened till that time. It is superior to conventional methods and rigid endoscopy as it is a practical and easy to use instrument in the diagnosis, documentation, and even treatment plenty of ear, nose and throat diseases Key words: Flexible Endoscope, Otorhinolaryngology, Indication

Les Normes s'appliquent aux auditeurs internes à titre personnel et à la fonction d'audit interne. Tous les auditeurs internes rendent compte du respect des principes et normes du domaine Éthique et professionnalisme ainsi que des principes et normes relatifs aux responsabilités associées à leur poste.

Penelitian ini bertujuan untuk menganalisis keberhasilan implementasi sistem informasi manajemen daerah (SIMDA) pada Pemerintah Kota Pariaman dengan menggunakan model kesuksesan sistem informasi yang diperkenalkan oleh DeLone dan McLean (2003). Tujuan penelitian ini untuk menguji Pengaruh kualitas sistem terhadap penggunaan; Pengaruh kualitas sistem terhadap kepuasan pengguna; Pengaruh kualitas informasi terhadap penggunaan; Pengaruh kualitas informasi terhadap kepuasan pengguna; Pengaruh kualitas pelayanan terhadap penggunaan; Pengaruh kualitas pelayanan terhadap kepuasan pengguna; Pengaruh Penggunaan terhadap kepuasan pengguna; Pengaruh kepuasan pengguna terhadap penggunaan; Pengaruh penggunaan terhadap manfaat bersih; Pengaruh kepuasan pengguna terhadap manfaat bersih. Data dalam penelitian ini adalah satuan kerja perangkat daerah yang berada di wilayah kerja Kota Pariaman. Data penelitian dikumpulkan dengan mengirimkan kuisioner kepada pejabat penatausahaan keuangan (PPK), benda...

e year 2020 is one of the reference years for human history, both in terms of current challenges at European level (including global), but especially as a result of its societal, financial and economic consequences, and the multiple changes that we face we confront and adapt each of us. e health crisis caused simultaneous crises, respectively economic crisis, with a major economic slowdown, especially on small businesses, and the European Union (EU) in this period (February-April 2020) supported concretely through monetary and fiscal policy measures, respectively through the Temporary Framework of the European Commission. Furthermore, the fiscal policy instruments used included the adaptation of state aid rules to the exceptional circumstances generated by the coronavirus pandemic, in order to allow Member States to support their savings through direct or indirect intervention State aid could also be used during this period to remedy the serious economic turmoil. Another effect of the health crisis has been linked to the European education system, and the decision-makers of the moment have changed the paradigm from the form of classical education to the form of digital education. In the multitude of effects of this crisis, we believe that the fundamental element alongside the right to life must remain the fundamental pillar of democracy, namely the protection of citizens' rights and freedoms and addressing decisions in the context of upholding these fundamental human rights. 1 In this paper we aim on the one hand to highlight some of the main measures applied by European Member States,