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"Data Kematian Bayi di Kota Bogor mengalami peningkatan dari 26 menjadi 62 kasus pada tahun 2013. Posyandu merupakan salah satu salah satu wadah dalam masyarakat yang menjalankan program kesehatan dimana salah satu tujuannya adalah melaksanakan kegiatan untuk mempercepat penurunan angka kematian ibu dan bayi. Permasalahan pada posyandu di Kota Bogor adalah jumlah kader aktif yang terus menurun kemudian kaderisasi untuk kader sendiri kurang maksimal, belum berfungsinya pokja dan pokjanal posyandu. Hasil perhitungan laporan kematian bayi tahun 2013 dan 2014 mendapatkan bahwa lebih dari separuh (55% dan 52,7%) posyandu yang wilayah kerjanya mengalami kasus kematian bayi adalah posyandu yang tingkat perkembangannya pratama dan madya. Penelitian ini ingin melihat bagaimana efektivitas UKBM Posyandu melalui faktor kepemimpinan (komunikasi, kompetensi), fungsi manajemen (perencanaan, pengorganisasian, pelaksanaan dan pengendalian), lingkungan kerja (dukungan sistem, ketersediaan sarana penunjang dan insentif) serta karakteristik responden (klasifikasi posyandu, umur, lama menjabat dan pekerjaan). Penelitian ini menggunakan unit analisis posyandu dan sebagai respondennya adalah ketua kader posyandu sebanyak 70 posyandu. Rancangan penelitian menggunakan pendekatan cross sectional metode kuantitatif. Uji yang digunakan korelasi regresi untuk melihat hubungan faktor kepemimpinan, fungsi manajemen, lingkungan kerja dan karakteristik responden terhadap efektivitas posyandu. Analisis regresi linier ganda digunakan untuk melihat faktor yang paling menentukan efektivitas posyandu. Hasil analisis menunjukkan bahwa ada hubungan faktor kepemimpinan, fungsi manajemen, lingkungan kerja dan karakteristik responden terhadap efektivitas posyandu. Hubungan berpola positif yang artinya semakin baik faktor kepemimpinan, fungsi manajemen, lingkungan kerja dan karakteristik responden semakin efektif posyandu. Tidak ada hubungan faktor kepemimpinan (kompetensi), karakteristik responden (klasifikasi posyandu, lama menjabat ketua posyandu) terhadap efektivitas posyandu. Peningkatan intervensi kompetensi dan pengorganisasian akan meningkatkan efektivitas posyandu dengan mengontrol variabel umur dan pekerjaan.

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Data infant mortality in the city of Bogor has increased from 26 to 62 cases in 2013. IHC is one of one of the containers in a society that runs the health program where one of his goals is to carry out activities to accelerate the reduction in maternal and infant mortality. Problems on the Posyandu in Bogor is the number of active cadres who continued to decline then regeneration for their own cadres less than the maximum, not the functioning of working groups and Pokjanal Posyandu.

Report the results of the calculation of infant mortality in 2013 and 2014 found that more than half (55% and 52.7%) Posyandu whose jurisdiction experienced cases of infant mortality is Posyandu Pratama and middle level of development. This study wanted to see how the effectiveness UKBM Posyandu through leadership factors (communication, competence), the functions of management (planning, organizing, implementation and control) and working environment (support system, the availability of supporting infrastructure and incentives).

This study uses the unit of analysis is the Posyandu and as chairman of the cadre's respondents were 70 Posyandu. The design of the study using cross sectional quantitative methods. Correlation regression test used to see the relationship between leadership, management functions and working environment on the effectiveness of the Posyandu. Multiple linear regression analysis was used to look at the factors which most determine the effectiveness of the Posyandu.

The analysis shows that there is a correlation between leadership (communications), management functions (planning, organizing, implementation and control) and working environment (support system, the availability of supporting infrastructure and incentives) on the effectiveness of Posyandu. Patterned positive relationship means the better the leadership factor (communications), management functions (planning, organizing, implementation and control) and working environment (support system, the availability of supporting infrastructure and incentives) more effective Posyandu. There is no correlation between leadership (competence) on the effectiveness of Posyandu. Determinants of the efectiveness of Posyandu is organising and controlling. Improved organization and control interventions will improve the effectiveness of Posyandu."

"Penelitian bertujuan untuk mengetahui bagaimana implementasi dari Internal Control over Financial Reporting (ICOFR) pada PT Garuda Indonesia (Persero), Tbk. dari tahun 2012 sampai 2020, dan apakah permasalahan terjadi di disebabkan oleh pengendalian internal. Adanya pelanggaran atas pengakuan pendapatan pada laporan keuangan tahun buku 2018 yang tidak sesuai Pernyataan Standar Akuntansi Keuangan (PSAK) dan penyajian kembali atas laporan keuangan tahun 2012 dan 2013 karena melakukan transaksi akuisisi atas PT Angkasa Pura I per akhir 2013. Untuk mencegah pelaporan keuangan yang kurang baik, maka motivasi peneliti ingin mengetahui pengendalian internal perusahaan berdasarkan element pada Internal Control over Financial Reporting (ICOFR). Metode mengunakan analisis data sekunder yang diambil dari laporan tahunan perusahaan selama periode 2012 – 2020. Analisis mengunakan metode manual content analysis, dimana memberikan skor atas perngendalian internal yang dimiliki berdasarkan kerangka Internal Control over Financial Reporting (ICOFR) yang diterbitkan oleh COSO. Dari hasil analisis implementasi Internal Control over Financial Reporting (ICOFR) di PT Garuda Indonesia (Persero), Tbk. Menunjukkan bahwa Internal Control over Financial Reporting (ICOFR) telah diimplementasikan, namun belum dalam implementasi yang sempurna. Elemen pengendalian risiko dan informasi dan komunikasi memiliki tren meningkat dari tahun 2012-2020 yang artinya PT Garuda Indonesia (Persero), Tbk. secara konsisten mengungkapkan bahwa informasi diproses dan didistribusikan secara tepat waktu dan sesuai dengan aturan yang berlaku, perusahaan konsisten dalam hal memiliki unit kerja yang mengimplementasikan majemen risiko, dan manajemenn sudah mempertimbangkan efektivitas dan efisiensi.

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This study aims to find out how the implementation of Internal Control over Financial Reporting (ICOFR) at PT Garuda Indonesia (Persero) Tbk from 2012 to 2020, and whether problems occur because of internal control. There is a violation of revenue recognition in the financial statements of PT Garuda Indonesia (Persero) Tbk for the 2018 financial year which is not in accordance with Accounting Standards and restatements of 2012 and 2013 book because PT Garuda Indonesia (Persero) acquired transaction of PT Angkasa Pura I at the end of 2013. To prevent poor financial reporting, the motivation of the researcher is to know the company's internal control based on the elements in the Internal Control over Financial Reporting (ICOFR). The method uses secondary data analysis taken from the company's annual report for the period 2012 – 2020. The analysis uses the manual content analysis method, which provides a score for internal control based on the Internal Control over Financial Reporting (ICOFR) framework published by COSO. The analysis of implementation Internal Control over Financial Reporting (ICOFR) at PT Garuda Indonesia (Persero) Tbk Indicates that has been implemented but is not yet fully implemented. Elements of risk control and information and communication have an increasing trend from 2012-2020 which means PT Garuda Indonesia (Persero), Tbk. consistently discloses that information is processed and distributed in a timely manner and in accordance with applicable regulations, the company is consistent in terms of having a work unit that implements risk management, and the management has considered effectiveness and efficiency. Cases at PT Garuda Indonesia (Persero), Tbk can be caused by lack of control environment, activities control, and supervision which causes weak internal controls on these elements."