Articles

Development of Problem Solving-Based Student Worksheets to Improve Students’ Science Process Skills on Reaction Rate Material

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The development of the education system encourages curriculum updates in Indonesia, one of which is through the implementation of the Merdeka Curriculum which emphasizes strengthening 21st century skills, including science process skills. Reaction rate material in chemistry subjects is abstract and requires an experimental approach to support concept understanding. This study aims to develop a problem solving-based Learner Worksheet  that is feasible to use in improving students’ science process skills on reaction rate material. The research method used is Research and Development (R&D) with the 4D model (Define, Design, Develop, Disseminate), limited to the Develop stage. The limited trial was conducted on 30 students of class XI SMA IPIEMS Surabaya. The instruments used included review sheets, expert validation, learner response questionnaires, activity observations, and science process skills tests (pretest and posttest). The validation results show that the LKPD has a high level of validity in the aspects of content, language, presentation, and graphics. Students’ responses to the LKPD were very positive with an average score of 98%, which indicated the practicality of the Worksheet. The effectiveness of LKPD is also supported by an increase in science process skills scores based on pretest and posttest results. The effectiveness of LKPD is also supported by an increase in science process skills scores based on pretest and posttest results.

Quality Control and Quality Assurance of The BPK’s Audit of Regional Government Financial Statements Fiscal Year 2022 (Case Study at AKN VI)

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The Audit Board of the Republic of Indonesia (BPK) is a state institution mandated to audit management and accountability of state finances. One of the objects of Audit’s BPK is the Financial Statements of Regional Government (LKPD). Directorate General of Audit VI (AKN VI) BPK conducts an audit of the LKPD. In 2023, AKN VI has conducted an audit of the LKPD for Fiscal Year 2022. The audit is carried out by the BPK Regional Offices (Work Unit under AKN VI) which is located in each province in eastern Indonesia. To guarantee state financial audits’ quality in this case the audit of LKPD, BPK carries out quality control and assurance. The purpose of this study is ascertain how the process of quality control and assurance of the audits produced by BPK Regional Offices in AKN VI. A qualitative method was taken in this research to explain the process of quality assurance and quality control the results of the review in the form of suggestions submitted by the AKN VI reviewer on the LKPD audit results. The result is that quality control and assurance are established and implemented by BPK for the results of the audit, and with quality assurance in the form of a review of LKPD audit opinion by AKN VI, it can provide suggestions for improvement to keep up the quality of LKPD audit results.