Suppressing the Level of Corruption in Kampar District: A Study of The Impact of Accountability, Audit Opinions, Publication of Financial Statements, Audit Results And Follow-Up Of Audit Results

This study aims to evaluate the effects of accountability, audit opinion, financial statement disclosure, audit findings, and follow-up on audit results in reducing corruption levels within the Regional Apparatus Organization (OPD) of Kampar Regency. Conducted through a survey method, the study utilized a purposive sample of 50 accounting and finance professionals to achieve its objectives. Consistent with the research objectives, this study adheres to a conventional academic structure, utilizing clear and objective language, precise technical terminology, and a logical progression of ideas presented in a balanced manner. Primary data was collected via questionnaire distribution. Multiple linear regression tests were utilized to analyze the data. Results indicate that accountability, audit opinion, financial statement disclosure, audit findings, and follow-up of audit results significantly suppress the level of corruption in the Kampar district. It is imperative to follow up on audits to maintain transparency and accountability in the district. Based on simultaneous testing, the evidence suggests that factors such as accountability, audit opinion, disclosure of financial statements, audit findings, and follow-up on audit results play a role in reducing the incidence of corruption in Kampar district, in 2023.

Networking of Professional Development Teachers Pdt : Processes, Successes and Challenges

‘’An abstract can offer a valuable opportunity to inform a wide audience, to capture potential readers, and to expand your own interactive professional network. Whether others will pursue their reading may depend largely on their assessment of your abstract’’. (Wolcott, 1990 cited in Silverman, 2000; p. 223). Professional Development Teachers (PDTs) have a demanding role in their respective education systems and their role perception in general is not confined to only a practicing classroom teacher but more than that. This study seeks to explore as how PDTs, in a semi-private education system, came to work together to benefit their own system schools from their expertise and learning from the graduate programme at AKU-IED. The study looks into the processes, successes and challenges of a team effort or network structure of the PDTs in a semi-private education system. The significant purpose of this network is building capacity and facilitating the process of teaching and learning in the system schools. The study will delve into how this effort leads to school improvement and what were the facilitating factors and challenges of this teamwork structure. Literature from the perspective of network structure, professional development and school improvement provides a theoretical framework. The study aims to investigate and capture the reactions of the research participants in their natural setting. To conduct this study a semi-private education system was identified where the PDTs were found working together. Research data is collected by means of interviews, observations, shadowing (non-participatory observations) and document analysis. The result of the systematic data collection and analysis enabled the researcher to derive the themes, which describe the network process. The themes contributed to and link with some theory enabling conclusions to be drawn from the research. Finally the implications of the study are discussed together with recommendations and suggestions. Working together is a facilitative approach as well as a challenging task and there is a need to set some common vision that leads to some purposive structure formation. To realize the vision, identifying the potential group of people and designing a progress plan are important factors along with the basic requirements of resources, opportunities and rewards/incentives.