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Manajemen Kinerja Akuntansi Sektor Publik, Teori dan Aplikasi
Sejak awal tahun 1990-an, paradigma pemerintahan di beberapa negara mulai beralih ke arah tata kelola yang baik, guna menjadikan organisasi pemerintahan lebih efektif, efisien dan adil bagi setiap warga negara. Paradigma ini menuntut pejabat pemerintah untuk berubah menjadi lebih tanggap terhadap tuntutan lingkungannya, sehingga pelayanan yang diberikan menjadi lebih baik, transparan dan akuntabel (Bastian, 2006). Perkembangan administrasi publik baik pada pemerintah pusat maupun daerah didasari oleh adanya paradigma baru dalam administrasi publik yang dirintis Osborne dan Gaebler (1992). Selama dua dekade terakhir pemerintah mendapat tekanan kuat dari masyarakat untuk mengubah perannya. Hal ini mengilhami bahwa organisasi publik harus mampu beroperasi sebagai organisasi bisnis yang efisien, efektif dan memposisikan masyarakat sebagai pemangku kepentingan untuk memberikan pelayanan terbaik (Borgonovi dan Pessina, 2000).
Proceedings of the 7th Annual International Seminar on Transformative Education and Educational Leadership, AISTEEL 2022, 20 September 2022, Medan, North Sumatera Province, Indonesia
Proceedings of the 7th Annual International Seminar on Transformative Education and Educational Leadership (AISTEEL 2022) contains several papers that have presented at the seminar with theme “Technology and Innovation in Educational Transformation”. This seminar was held on 20 September 2022 and organized by Postgraduate School, Univesitas Negeri Medan and become a routine agenda annually. The 7th AISTEEL was realized this year with various presenters, lecturers, researchers and students from universities both in and out of Indonesia. The 7th AISTEEL presents 4 distinguished keynote speakers from Universitas Negeri Medan - Indonesia, Murdoch University-Australia, Curtin University Perth...
Local Public Financial Management
Transparent and prudent local financial management has come to be recognized as critical to the integrity of local public sector and to gaining and retaining trust of local residents. Such integrity and trust is sometimes lacking in some local governments in developing countries, especially in the Africa region. This volume attempts to provide practical guidance to local governments interested in establishing sound financial management systems. Leading international experts have contributed to all relevant aspects of local public financial management - cash management, internal controls, accounts, audits, and debt management.
Instructional and Cognitive Impacts of Web-Based Education
Educators are increasingly using web sites in place of traditional content media and instructional approaches such as texts and lectures. This new teaching philosophy has led to a myriad of questions concerning instructional design principles, learners' cognitive strategies, human-Internet interaction factors and instructional characteristics of Web media that transverse political, geographic, and national boundaries. Instructional and Cognitive Impacts of Web-Based Education is a compendium of materials by noted researchers and practitioners that addresses national and international issues and implications of Web-based instruction and learning, offering suggestions and guidelines for analyzing and evaluating Web sites from cognitive and instructional design perspectives.
Auditing & Assurance Services
Messier employs the new audit approach currently being used by auditing professionals. This new approach is a direct result of the demands of Sarbanes-Oxley, which has changed the way auditors do their jobs. The new auditing approach emphasizes understanding the entity (i.e., the organization or business being audited) and its environment (i.e. industry), and then assessing the business risks faced by the entity and how management controls those risks. This new audit process focuses on business processes instead of accounting cycles. This unique and innovative approach has been developed in response to changing market dynamics. The systematic approach, referred to in the subtitle of the text, reflects the early introduction of three basic concepts that underlie the audit process: materiality, audit risk, and evidence; this allows Messier to build upon this model in subsequent chapters. These are central to everything an auditor does and a unique feature of Messier. As such, this approach helps students develop auditor judgment, a vital skill in today's auditing environment.
Financial Statement Fraud
Practical examples, sample reports, best practices and recommendations to help you deter, detect, and prevent financial statement fraud Financial statement fraud (FSF) continues to be a major challenge for organizations worldwide. Financial Statement Fraud: Prevention and Detection, Second Edition is a superior reference providing you with an up-to-date understanding of financial statement fraud, including its deterrence, prevention, and early detection. You will find A clear description of roles and responsibilities of all those involved in corporate governance and the financial reporting process to improve the quality, reliability and transparency of financial information. Sample reports, ...
Commitment in the Workplace
Commitment in the Workplace examines the multiple facets of commitment and the links between the various forms of commitment and organizational behaviour.
Role of ICT in Higher Education
This new volume provides an informative collection of chapters on ICT and data analytics in education, helping to lead the digital revolution in higher education. The chapters emphasize skill development through ICT, artificial intelligence in education, policies for integrating ICT in higher education, and more. The book focuses mainly on technological advancements in ICT in education, the perceived role of ICT in the teaching-learning transaction, pedagogy for teaching-learning in the 21st century, student-centered learning based on ICT, learning analytics, online technologies learning, tools for technology enhanced learning, distance education and learning, the effective use of ICT in management education, experiences in ICT for technology-enhanced learning, influence of ICT in research development in higher education, role of teachers in direct classroom teaching in web-based education system, and role of ICT in innovation capacity building. The case studies help to illustrate the ideas and concepts discussed in the chapters.
Viral Discourse
This Element consists of ten short pieces written by prominent discourse analysts in the midst of the COVID-19 pandemic. Each piece focuses on a different aspect of the pandemic, from the debate over wearing face masks to the metaphors used by politicians and journalists in different countries to talk about the virus. Each of the pieces also makes use of a different approach to analysing discourse (e.g. Critical Discourse Analysis, Genre Analysis, Corpus Assisted Discourse Analysis) and demonstrates how that approach can be applied to a small set of data. The aim of the Element is to show how the range of tools available to discourse analysts can be brought to bear on a pressing, 'real-world' problem, and how discourse analysis can contribute to formulating 'real-world' solutions to the problem.
