APIP dalam Pelaksanaan Maturitas SPIP Government Internal Supervisory Apparatus in Implementing the Maturity of the Government Internal Control System

One of the problems that still occur in Indonesia today is the weakness of the Government Internal Control System (SPIP). This is indicated by the many findings of BPK's examination of weaknesses in the government's internal control system. In this case, there is a role for government internal auditors that are highly expected to create an effective and sustainable control system. This study aims to determine the effect of the role of APIP in implementing the Maturity of the SPIP at the Inspectorate Kab. South Solok. This research is a quantitative. The population and sample in this research were all government internal supervisory apparatus at the Inspectorate Kab. South Solok. Data collection technique used is through a questionnaire. The analysis technique used in this research is descriptive statistical analysis. The instrument were tested using validity test, reliability test, and normality test. Data analysis technique used is multiple linear regression analysis. The results showed that the role of leadership, internal supervisors, consultants, and catalysts had a positive effect on the implementation of the maturity of SPIP. While the role of quality assurance has a negative effect on the implementation of the maturity of SPIP.

Standard Bases and Primary Decomposition in Polynomial Ring With Coefficients in Rings

The theory of standard bases in polynomial rings with coefficients in a ring A with respect to local orderings is developed. A is a commutative Noetherian ring with 1 and we assume that linear equations are solvable in A. Then the generalization of Faug ́ere F4-algorithm for polynomial rings with coefficients in Euclidean rings is given. This algorithm computes successively a Gr ̈obner basis replacing the reduction of one single s-polynomial in Buchberger’s algorithm by the simultaneous reduction of several polynomials. And finally we present an algorithm to compute a primary decomposition of an ideal in a polynomial ring over the integers. For this purpose we use algorithms for primary decomposition in polynomial rings over the rationals resp. over finite fields, and the idea of Shimoyama–Yokoyama resp. Eisenbud–Hunecke–Vasconcelos to extract primary ideals from pseudo-primary ideals. A parallelized version of the algorithm is implemented in Singular.