The purpose of this study to gain an in-depth understanding of the role of audit for the welfare of the people. Qualitative tradition becomes a paradigm of study by using literature study as its methodology. The results of the analysis and discussion, the discourse is more strategically valuable if it is implemented in efforts to handle and minimize corruption. The argument that states that as a form of audit expectation gap, people's welfare is difficult to realize when corruption is still a serious problem that has not been resolved. The practical contribution of this research is to offer two strategic steps that BPK can take to reduce the existing expectation gap, firstly by improving the quality of financial audits, and secondly by focusing on performance audits with a higher priority on improving the quality of internal auditors' performance (APIP). In the theoretical realm, it can open up opportunities for the development of the concept of auditing in the public sector, not only serving scientific needs but also responding to public expectations.
In order to tackle the COVID-19 pandemic, the government issued a large-scale social restriction policy (PSBB). The policy in the form of restrictions on social activities will limit economic activity which ultimately has an impact on decreasing energy demand. This PSBB policy is challenge in implementing a national energy management plan, and might causes some of the energy planning targets not to be achieved. To analyze the effect of the COVID-19 pandemic on national energy demand, an energy model was created using LEAP software. LEAP is a model for comprehensive energy planning from energy resources to energy use based on an accounting system. For the purposes of analysis, LEAP requires quite detailed data, in the form of socioeconomic data, energy data, and community activity data due to social restrictions. In this paper, the results of energy modeling simulation are discussed in terms of energy demand based on the scenario of no pandemic or bussiness as usual (BAU) and three pandemic scenarios, namely: optimistic (OPT), moderate (MOD), and pessimistic (PES) scenarios. Energy demand in 2020 is predicted to decrease by 10.7% (OPT scenario), 15.3% (MOD scenario), and 20.0% (PES scenario) compared to the BAU scenario. The model can still be further developed to analyze the impact, both on the overall of demand side and energy supply side and also environmental aspects.
The library in this modern era in the advancement of information technology needs to be developed towards data integeration. Network communication between libraries can be a means of good learning, effective and efficient. The problem often encountered in collaborating on the business process for integeration of library data is the difference of application to the user of each part. Technology that can integrate data even though different applications / platforms on end users with web service technology. With the web service for RESTFul method can bridge the integration of data exchange for book refrence in library so that can be know where and where book have references to references book or document needed. Restful technology is created with java class and database as prototype and simulation. Clear and viable business processes can be integrated into an integrated information system.
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