Halaman

19 Mei 2010

Control Activities


“Control activities” is the area that we as employees, managers, and caretakers of the University can directly influence. Control activities include a variety of policies, procedures, practices or processes that are designed to ensure that necessary actions are taken to enforce the policies established by regulators or management. Examples of these types of activities are as follows:
1. Activity reviews of operating reports should be performed on a monthly and/or quarterly basis.
This activity includes the monthly reconciliation of accounts that is defined in the policy specified in Section 6.10 para 1c of the FRS Department Manual. This process entails checking the FBM 090/091 and FBM095 to see if the transactions you requested have been recorded and in the right amount. It also means identifying transactions that were not authorized and contacting the appropriate office so the error can be corrected or investigated. Please note: For those departments that utilize an alternative accounting system (sometimes referred to as a shadow bookkeeping system), it may not be sufficient to review the activity in the alternative system as that data could be manipulated so as not to display certain activity. The comparison or review should always include the transactions recorded in the FRS system.
2. Performance reviews of accounts should also be performed at least quarterly.
This activity requires that the FBM 090/091 be reviewed to compare actual expenses vs. budget and to look for unusually high expenses in object codes. For example, in December which is 6 months into the fiscal year one would expect that 50% of the budget would be spent at this time. If a disproportionate amount of expenses (either high or low) have been incurred, then this may be an indication that something is occurring that was not intended. These transactions should be questioned and adequately explained.
3. Information processing includes activities like checking documents for accuracy, completeness and the proper authorization of transactions.
Before entry into an electronic system or submission of a form, the document should be reviewed for the attributes listed above. This will speed up the payment, reimbursement or recording of the activity and result in an efficient processing of the document.
4. Physical controls are essential for the adequate control of liquid type assets like cash, inventory or equipment.
These can take the form of secured (locked) locations for the storage of inventory or equipment, safes or vaults for the storage of cash and periodic physical counts of cash, inventory and equipment and the comparison of the value of those counts to the records.
5. Segregation of duties is one of the more important of this type of activity.
It provides for the division or segregation of duties among different people to reduce the risk of undetected errors or inappropriate actions. For instance, responsibilities for authorizing transactions, recording them, and handling the related assets are divided. The risks for smaller departments are significantly greater than larger departments due to the fact that there are fewer individuals to assign these responsibilities. Care must be taken to avoid improperly delegating responsibilities to one individual because this can create a situation whereby that one individual controls all aspects of a transaction – the purchase, payment and receipt of goods without any oversight. These are the major policies, procedures, practices and processes involved in control activities that can be used to help enforce and achieve departmental objectives.
Sumber data: http://www.fso.arizona.edu/internalcontrol/ControlActivities.pdf diakses pada tanggal 20 Mei 2010

18 Mei 2010

Jual Ginjal Demi Pertahankan Perpustakaan yang akan Digusur


Muhammad Aminudin - detikSurabaya

Perpustakaan milik Eko Cahyono
Malang - Sempat terbesit dalam pikiran Eko Cahyono (30), seorang pemuda lulusan sekolah dasar untuk menjual organ ginjalnya. Ide itu lakukan hanya untuk mempertahankan perpustakaan miliknya yang telah dirintis sejak 1997 lalu. Pasalnya, lahan yang selama ini berdiri bangunan perpustakaan 'Anak Bangsa' itu akan dijual oleh pemiliknya.

"Lahan ini saya gunakan tanpa sewa, hanya dipinjami. Karena ada konflik keluarga, pemilik akan menjualnya. Untuk mendapatkan lahan ini ide untuk menjual ginjal muncul dalam pikiran saya," kata Eko, saat ditemui detiksurabaya.com di perpustakaan 'Anak Bangsa' di Jalan Brawijaya, Desa Sukopuro, Kecamatan Pakis, Kabupaten Malang, Selasa (18/5/2010).

Pemuda yang masih membujang ini mengaku, ide menjual ginjal muncul setelah membaca sebuah artikel tentang seseorang di luar negeri menjual ginjalnya. Mengetahui organ tubuhnya dapat dijual, bungsu dari tiga bersaudara ini langsung menawarkan organ ginjalnya tanpa memasang tarif.

"Kalau tanah milik Pak Suyono ini tidak saya beli, 10 ribu anggota perpustakaan saya terancam tidak dapat membaca. Untuk itu dengan menjual ginjal, saya berharap dapat membeli lahan perpustakaan ini dibangun," ujarnya.

10 Mei 2010

Components of Enterprise Risk Management

Components of Enterprise Risk Management
Enterprise risk management consists of eight interrelated components. These are derived from the way management runs an enterprise and are integrated with the management process. These components are:
1. Internal Environment – The internal environment encompasses the tone of an organization, and sets the basis for how risk is viewed and addressed by an entity’s people, including risk management philosophy and risk appetite, integrity and ethical values, and the environment in which they operate.
2. Objective Setting – Objectives must exist before management can identify potential events affecting their achievement. Enterprise risk management ensures that management has in place a process to set objectives and that the chosen objectives support and align with the entity’s mission and are consistent with its risk appetite.
3. Event Identification – Internal and external events affecting achievement of an entity’s objectives must be identified, distinguishing between risks and opportunities. Opportunities are channeled back to management’s strategy or objective-setting processes.
4. Risk Assessment – Risks are analyzed, considering likelihood and impact, as a basis for determining how they should be managed. Risks are assessed on an inherent and a residual basis.
5. Risk Response – Management selects risk responses – avoiding, accepting, reducing, or sharing risk – developing a set of actions to align risks with the entity’s risk tolerances and risk appetite.
6. Control Activities – Policies and procedures are established and implemented to help ensure the risk responses are effectively carried out.
7. Information and Communication – Relevant information is identified, captured, and communicated in a form and timeframe that enable people to carry out their responsibilities. Effective communication also occurs in a broader sense, flowing down, across, and up the entity.
8. Monitoring – The entirety of enterprise risk management is monitored and modifications made as necessary. Monitoring is accomplished through ongoing management activities, separate evaluations, or both. Enterprise risk management is not strictly a serial process, where one component affects only the next. It is a multidirectional, iterative process in which almost any component can and does influence another.

Sumber: http://www.coso.org/documents/COSO_ERM_ExecutiveSummary.pdf

ICW: Ini Momen Tepat Susno Keluarkan 'Nuklir' Skandal Polri


ICW: Ini Momen Tepat Susno Keluarkan 'Nuklir' Skandal Polri
Laurencius Simanjuntak - detikNews

Jakarta - Pihak Komjen Pol Susno Duadji protes keras atas penangkapan yang dilakukan Polri. Momen ini dinilai tepat untuk membongkar sejumlah data terkait skandal di tubuh Polri yang dikantongi Susno.

"Susno harus lebih galak lagi. Susno harus melawan dengan mengeluarkan data-data yang pernah ia katakan. Ini waktunya Susno mengeluarkan 'nuklir' itu," kata Ketua Divisi Hukum dan Monitoring Peradilan ICW, Febri Diansyah, saat dihubungi detikcom, Selasa (11/5/2010).

Seperti diberitakan, sebelum lengser dari Kabareskrim, Susno pernah minta dibelikan tiga brankas besar untuk menyimpan data. Meski tidak mau mengungkap data apa yang disimpan, Susno mengatakan data itu akan jadi 'peluru' ketika ia terpojok.

"Susno juga bisa membuka rekening 15 pati Polri yang pernah disinggung waktu ia di PPATK. Jangan sampai jeruji besi menghalangi Susno," kata Febri.

Mengenai penangkapan Susno, Febri menilai hal itu menunjukkan respon berlebihan dari Polri. Alih-alih menyelesaikan masalah internal, penangkapan malah menimbulkan keraguan terhadap proses hukum yang dilakukan Tim Independen Polri.

"Masyarakat akan merasa takut jika mau melaporkan dan membongkar kasus serupa," pungkasnya.
sumber: http://www.detiknews.com/read/2010/05/11/080005/1354898/10/icw-ini-momen-tepat-susno-keluarkan-nuklir-skandal-polri?991101605

07 Mei 2010

tokek raksasa


Top Stories
Tokek Raksasa itu Akhirnya Terjual Rp 179 Miliar
repro_tribun kaltim/niko ruru
Tokek raksasa yang ditemukan di perbatasan Siemanggaris Nunukan,Kaltim - Serudong, Sabah, Malaysia
Jumat, 7 Mei 2010 | 07:24 WITA

Laporan Wartawan Tribun Kaltim, Niko Ruru

NUNUKAN, TRIBUNKALTIM.co.id - Luar biasa! Seekor Tokek raksasa seberat 64 kilogram yang ditemukan di perbatasan Nunukan-Malaysia di Kalakbakan, akhirnya terjual dengan harga 64 juta ringgit Malaysia atau setara Rp 179,2 miliar (kurs Rp 2.800).

"Tokeknya sudah dijual dengan harga RM 1 juta per kilogramnya," kata Arbin pria yang sempat mengabadikan gambar tokek tersebut, saat dihubungi melalui telepon selulernya di Malaysia.

Sejak Tribun memberitakan penemuan tokek seberat 64 kilogram tersebut, telepon di kantor redaksi maupun ponsel wartawan Tribun secara bergantian dihubungi para pengusaha yang mengaku ingin membeli tokek tersebut.

Karena itulah, wartawan Tribun di Nunukan menghubungi Arbin yang berada di Tawau, Malaysia untuk melihat kembali tokek yang berada di Kalakbakan itu.

Setelah dicek lagi ternyata sudah dibeli oleh orang Indonesia.

"Tokeknya dibeli orang Indonesia kemudian dibawa keluar negeri, kalau tidak salah ke Cina," kata Arbin. Walau sudah terjual, masih banyak penelepon yang mengejar pembeli Tokek tersebut untuk dibeli lagi dengan harga yang lebih mahal.

Tidak banyak informasi yang didapatkan Arbin mengenai transaksi tersebut, sebab sang pemilik tokek juga sudah berangkat ke Kuala Lumpur.

"Saya sudah mencoba mencari informasi siapa yang membeli, namun tidak ada yang tahu. Orang-orang sana cuma menyebutkan ada orang dari Indonesia yang membeli," ujarnya.

18 Februari 2010

Dilema jati diri keuangan negara

DILEMA JATI DIRI KEUANGAN NEGARA

ABSTRAK

Keuangan Negara merupakan pilar fundamental bangsa. Keberadaannya sangat dibutuhkan dalam penyelenggaraan Negara. Tak sedikit posisinya di beberapa lembaga atau badan hukum masih diperdebatkan oleh beberapa anak bangsa. Untuk mengatasi itu, keuangan Negara harus dikembalikan ke khittahnya. Jati diri keuangan Negara perlu dibedah untuk mengidentifikasi ciri dan inti keuangan Negara.
Ciri dan inti keuangan Negara harus diidentifikasi dalam suatu lembaga atau badan. Teknik identifikasinya dapat dilakukan dengan tabel pencarian jejak jati diri keuangan Negara yang ada dalam tubuh yuridis lembaga atau badan hukum tersebut. Dan untuk kian memperkuat posisi keuangan Negara, perlu dilakukan inventarisasi keuangan Negara di seantero lembaga atau badan hukum yang terkait keuangan Negara. Dengan itu, dilemma seputar keuangan Negara dapat dikurangi bahkan sirna.
(selengkapnya silahkan unduh di http://pusdiklatwas.bpkp.go.id/ )

10 Februari 2010

the writing cycle


THE WRITING CYCLE
Each writer has his or her own herky-jerky, highly personalized, often ritualized way of getting words onto paper. Any one-size-fits-all writing process would be not only inaccurate but destructive to students.
We don’t want to teach our students the writing process; rather, we want each one of them to find a process that works for him or her. This process will inevitably differ from student to student.
While you can learn from the drawing in figure 6-1, it doesn’t convey the fact that the writing process it self is messy and non linear. We describe it in separate consecutive stages, but the fact is that writers move fluidly in and out of these stages. For example, a student might be working on a rough draft but suddenly stop to brainstorm the shape of the story being written. And some students will skip one of the stages altogether.
With that important reminder, let’s slow down the process and explore the various stages writers go through.

1. PREWRITING (tahap sebelum tulisan)
Many writers consider prewriting an important part of their writing process. Prewriting, also called rehearsal or brainstorming, includes all the cognitive warm-up work that precedes the actual writing. The term sounds formal and intimidating, but that’s misleading. Athletes warm up by stretching their muscles; every writer has his or her own way of warming up to the task of writing. Look at this classroom scene:
Drew is jotting down a list of words in his writer’s notebook
Alix confers with Rhonda about a story she wants to write
David sits on the rug, paging through poetry books, looking for an idea
Josh sits at his desk, biting his eraser. There are no words on his paper. He’s thinking, planning his story in his head
All these students are prewriting. There are countless ways of rehearsing for writing. But too often in school the prewriting stage becomes a rigid routine. Instead of kids getting to choose how they want to rehearse for a piece of writing, all students are required to begin by making a cluster web, story map, outline, graphic organizer.
Prewriting should be a help, not a burden, for writers in school. You’ll want to show your students various ways they can rehearse their writing. But in the end, let them decide which one, if any, they find most helpful to their writer’s notebook for the rehearsing, planning, sketching, and wondering that characterizes this early writing stage. With its focus on thinking, dreaming, and gathering, the notebook encourages kids to “live like a writer” during all the hours outside the actual writing workshop. It is important to note that while students do lots of early writing in the notebook, this is an open-ended, generative, playful kind of writing-not the formalized prewriting ordained by a teacher.

2. ROUGH DRAFTING
Fluency, along with risk taking, is the foundation of a writing workshop. We want to get them moving. Don murray says that writing should be like riding a bike down a hill, bouncing along, going fast.
But most kids don’t write very fast. With few exceptions, students have only a fraction of their oral fluency when they write. And when they start looking up words in the dictionary, spell checker, or thesaurus, that meager fluency trickles downt to almost nothing. This is frustrating for students. A boy is mentally on the second paragraph of his story, but his hand has written only one sentence.
There are ways to increase writing fluency. Skilled writers learn to separate composing (drafting) from transcription (editing). In a writing workshop we encourage students to concentrate on getting a chunk of text onto the paper. They need to see what the messy rough drafts of professional writers look like. And they should put away editing tools during this stage.
Although we want kids to feel free to compose fluently, this does not mean we should encourage sloppy habits while students are rough drafting. Regie Routman, author of Invitations and other books on literacy, points out that it is reasonable to expect even first-grade kids to spell certain words correctly words correctly during the drafting stage. We recently worked with one teacher who had replaced the term “sloppy copy” with “best first draft” to describe what she expected from her students during this stage.

3. REVISING
Read some books on writing process and you might get the idea that kids like nothing better than to revise their writing. Let’s be blunt: most kids are not eager to revise. They assume an I’ve-done-it-and-now-I’m-done-with-it attitude toward their writing. There are several reasons for this. First, they often think of revision can be a way to enhance a good one. “If I write something that interests me, I go back,” the poet William Stafford once said. “if it doesn’t interest me, I go on.”
We shouldn’t force students to revise, but we can show them the alternatives to consider when revising their writing. Here are some revisions I (Ralph) do when I write:
Change the beginning
Change the ending
Add a section (layering)
Delete a part (pruning)
Change the order (resequencing)
Change the genre
Change the point of view
Change the tone
Change the tense
Slow down the “hot spot”
Focus on one part
Break a large piece into chunks or chapters
While students may not do everything that a professional writer can, we can help them expand their repertoire of revision strategies. As you suggest ideas for revision during minilessons, writing conferences, and share time, keep these things in mind:
Don’t expect them to revise everything. The student should decide what adpect or part of the piece to revise. However, it’s reasonable for you to expect students to go through the revision process from time to time
Make sure they understand the difference between revision and editing. Construct a brick wall between the two! Revision is a composing tool; editing involves the surface features of the writing. If kids confuse the two, their revisions will be first aid (corrections) instead of the radical surgery that leads to improved writing
Link revision with what you teach about craft. If you use a picture book to model a strong lead, for example, suggest that students revisit their writing to see if they might sharpen their lead. Whenever you teach kids about writing-details, strong characters, setting-you give them a new way to look at their own writing.
Model how a particular revision enhanced your own writing. Put a series of drafts on an overhead to show your own revision process to students
Be patient. Try not to get frustrated if you don’t see as much revision as you’d like. When you’re working with young writers, it goes with the territory

4. EDIT (PROOFREADING)
If the tone is right, your students will feel comfortable enough to share their writing with you and your students in the safety of your workshop. But you should also encourage them to seek a wider audience for their writing. When you publish the writing, you need to make sure the writing will be “reader-friendly”’, as nancie atwell has said. This includes making sure the conventions of language are used correctly. Teachers should not corner the market when it comes to checking for errors. We need to let kids in on the action and help them see when it is appropriate to proofread.
You may want your students to write for three or four weeks without obsessing about spelling and grammar. But at some point you’ll want to introduce the idea of proofreading. In chapter 8 we take a close look at how to teach student writers the editing process.
If you are concerned that kids are not taking editing seriously, take a good look at possible ways for them to publish what they’ve written. Editing matters when we go from private to public writing. If kids don’t have real opportunities to go public, there’s no compelling reason for them to proofread their work.

5. PUBLISHING
Writing is a form of communication. We write to many different people for a variety of purposes. Some writing is too personal too or revealing to be shared. But we want our kids to have the experience of seeing their words fly beyond the confines of their notebooks or finished-writing folders. We want them to see that writing does real work in the real world.
When your kids seek an audience for their writing, do whatever you can to make this experience as authentic and purposeful as possible. During the Persian gulf war, millions of U.S. children wrote letters to the soldiers in the Middle East. But the purpose and the audience for this writing was determined by teachers. We think it’s important for kids to find their own purposes and audiences for their writing. This might include when a student:
Sends a letter to grandma
Puts together a collection of grandpa’s best war stories
Writes a play and presents it to kids in another class
Writes to a best friend who moved away
Creates a “how to tame a baby” brochure with practical tips for kids who want to earn money baby-sitting
Publishing with our youngest writers brings its own challenges. If you’re working with primary children, you might think of two kinds of publishing: formal and informal. Formal publishing (involving standardized spelling, grammar, and punctuation) has its place even for kindergarten writers. We don’t ask primary writers to recopy their stories. But with your help they can create correctly spelled books that everyone can read.
Expecting the emerging writer to publish with correct spelling and grammar is a little bit like asking a three-year-old to speak perfectly or not at all. One way to honor children’s writing is to create classrooms that reflect what they can do. That’s why we encourage “informal publishing”-putting students’ work up on the wall exactly as they wrote it, with their own drawings, inventive spellings, and so on. It would make sense to see less formal publishing, and lots of informal publishing, in kindergarten and first grade. In second grade the teacher might gradually expect more formal publishing from students.
THE IMPORTANCE OF REREADING
Rereading is the glue that connects the stages of writing. Writers continually reread what they’ve written, and this rereading changes at each stage of the craft cycle. Picture Chelsea, a fourth grader. After Chelsea has completed the first paragraph or page of her story, she rereads it and asks herself, “is this any good? Should I be writing this?”
Reading her piece convinces Chelsea that it is pretty good, worth continuing. She keeps writing. After finishing the first draft, Chelsea rereads a second time. This time she asks, “Does this make sense? Have I left anything out? Does my beginning grab my reader?”
Notice that these are big composing questions-not questions about grammar or mechanics-that drive the revision process. Later, Chelsea looks over her story, wondering if she should publish. She decides that she should. Now Chelsea rereads it yet again. This time she looks for errors that involve spelling, punctuation, capitalization, or words she left out.
Rereading is crucial, and too many students don’t pay attention to it. If you teach kids nothing about writing all year, teach them how to reread their writing. We tell students, “you should be the best expert in the world on your own writing, and the way to do that is by rereading it over as you write.”
As the year goes on you’ll look for different ways to stretch your writers. You’ll explore the elements of good writing. You’ll move from personal narrative to other genres of writing-nonfiction, poetry, fiction-that will each bring their own challenges. But at the same time you’ll continue to explore the writing cycle with students. And you’ll try to depen their understanding of all the moves writers make to bring their words alive.
Helping each student find an effective process of writing should be a crucial part of your writing curriculum. The cycle described in this chapter applies to all kinds of writing. We suggest that you present it to your students not as here’s something brand new but as here’s something you’re already doing in your writing, and I’m going to suggest ways you can do it even better.

Making It Work in the Classroom
Begin your own writer’s notebook and commit to using it, even it only for ten minutes a day
Use the thoughts generated in your notebook to develop one piece of writing that you could share with students. Save drafts and revisions to show students
Reflect on your own writer’s process. What are you learning about yourself as a writer that you could share with students?
As you move around the classroom during the writing workshop, pay attention to where each student is in the writing cycle
Ask students to share their writing process with the class. Help them become aware of how these process may differ from student to student

REFERENSI
Ralph Fletcher and joAnn Portalupi, Writing Workshop: The Essential Guide, Heinemann, Portsmouth, 2001

10 Januari 2010

MANA HAKIM KITA



Mana keadilan
Mana kebijakan
Mana kesungguhan
Mana pengabdian sejati
Pada ibu pertiwi

Secuil kuambil
Itupun karena lapar
Bertahun hukumanku
Berates juta darimana
Aku hanya rakyat kecil
Akupun berhak hidup … teganya kau

Triliuan diembatnya
Tak sedikit ditelannya
Tapi
Cuma setahun Cuma sejuta
Sudah kaya bertambah kaya
Dikhianati, mau saja kau

Mana keadilan
Mana kebijakan
Mana kesungguhan
Mana pengabdian sejati
Pada ibu pertiwi

Sungguh heran aku
Hancur perasaanku
Remuk hatiku

buah karya: Nadiyatussilmi

31 Desember 2009

SEKOLAH KORUPSI


Sekolah Korupsi
Mr. Korup berencana menyiapkan sebuah sekolah tinggi yang berbasis pada disiplin ilmu korupsi. Kampusnya akan didirikan di seluruh Indonesia. Dan program studi yang disepakati adalah Program Studi Teknik Korupsi (S1). Gelar yang didapatkan adalah Sarjana Korupsi S. Krop (Sekrop)
Berikut mata kuliah keahlian yang diajarkan pada Program Studi Teknik Korupsi:
1. Pengantar Ilmu Korupsi 2 SKS
2. Pengantar Budaya Korupsi 2 SKS
3. Perekonomian Indonesia 2 SKS
4. Korupsi Dasar I 8 SKS
5. Matematika Korupsi 4 SKS
6. Hukum Dagang dan Perdata 3 SKS
7. Sistem Korupsi 4 SKS
8. Sejarah Korupsi 2 SKS
9. Korupsi Dasar II 4 SKS
10. Manajemen Korupsi 2 SKS
11. Perilaku Organisasi 2 SKS
12. Studi Kelayakan Korupsi 4 SKS
13. Pengantar Aplikasi Korupsi 8 SKS
14. Manajemen Proyek 4 SKS
15. Korupsi Menengah I 4 SKS
16. Korupsi Menengah II 4 SKS
17. Aplikasi Korupsi 8 SKS
18. Kapita Selekta Pengantar Bertahan Hidup di Bui 4 SKS
Tempat Magang:
1. Kepolisian
2. Kejaksaan Agung
3. Departemen Keuangan
4. KPU
5. BUMN
6. Departemen Agama
7. Pemerintah Daerah seluruh Indonesia.
Anda Berminat?. (kapanlagi.com/dar)

29 Desember 2009

KEGAGALAN ADALAH CAMBUK SEMANGAT


Anda punya masa lalu yang kurang menyenangkan?
Anda minder?
Don’t worry … tengoklah, betapa ragam kegagalan menjadi cambuk meraih prestasi di depan:
1. Walt Disney dipecat oleh seorang editor surat kabar karena dianggap tidak punya “ide-ide kreatif yang bagus”
2. Einstein baru bisa bicara pada usia empat tahun dan baru bisa membaca pada usia tujuh tahun
3. Beethoven dianggap “tak ada harapan sebagai composer” oleh guru musiknya
4. Paul Gauguin baru mencoba melukis setelah gagal sebagai pialang saham
5. Marilyn Ferguson: masa lalu anda bukanlah potensi anda. Orang yang berprestasi bukan dilahirkan tapi diciptakan.
sumber: buku "Super Acelerated Learning" karya Colin Rose dkk