Kamis, 06 Maret 2014

Don't Hit Your Dreams



The Reason, Why Should I Go To Sky
  
Thursday at 12 September 2013, we are the exchange student (short term mobility and 1 semester mobility) already going to Universiti Malaysia Pahang. Before we go, the head of university, the vice and the lecturer made some memories onto the pictures. The happiness, smile and thumbs up were description that the day is very important thing of our life. Unforgettable moment and the special one is blessing from my parents.

 

Beloved mom and daddy.
At 9.00 am we were stand by in Adisucipto Airport of Yogyakarta. My friends Alif, Ganjar, Isti, Yayan, Helmi, Edo and Rio were excited and some of nervous because this is the first time we were going abroad.
    


Ganjar’s tight smile and Alif’s teeth smile. They are my friends which is the one program “short term mobility” at UMP. I would love to do some project with him. Make a good team because it’s our dreams.
The journey was begun on my step touch the plane. Going to the sky and write some plan on my mind. Just 3 hours, we were being there at “LCCT Kuala Lumpur”. I got expressive face and deep breath when I was arrived to Malaysia. Then we were hurry to go to main aim, that aim is UMP. The long ways we were on it for 4 hours from Kuala Lumpur to Gambang, Pahang. Our face so sleepy but that is fun to join.
Our friends from UMP were already in front of our college. They are picked up us to join on mid night dinner. We had so thankful for them.


Friday at 13 September 2013, we had briefing session with International Office (IO) to registration and talk about the faculty we should in. Staff of IO had very humble of our coming, they offering us with friendly and open.
     
After the session we go back on our college and prepare our self to going to Kuantan Tour. The Kuantan tour was fun; we were looking around and learning about weather, people, condition and situation.



At 5 pm, the limit time of bus “Rapid Kuantan” would depart. So, we should back to the place for waiting bus. Rapid Kuantan is very famous and main transportation, those buses from government for their people prosperous. Kuantan to Gambang spend our time for 4 hours, but on the way I can capture many views to be my subject.
   

 Date on September 14, 2013

We have to join Ko-Q program. This program will be held at Sukan Complex and start from 8.00 am with several activities. These activities have purpose to create commitment their new student before they intake organization. We were come there with excited. The location not far away from our college, just 15 minutes we are there. At Sukan we meet old and new friends from Malaysian, so we are make conversation in 3 language English, Malay and Bahasa Indonesia. It’s so amazing moment ever. My new friends are Asmiranda, Farhana, Sasha, and Izza.
Next section, we do some games such as dance with Korea music (2 p.m. Put Your Hand Up), challenge to apply one of UMP organization, seminar and so on. At Sukan, we were looking around in every counter organization. Every organization offering good program and show their ability and achievement. It’s so make us confuse because all of program sounds nice. But I think that’s great condition, that I can watch much different organizations at the time. The organizations are Karate, Pencak Silat, PALAPES; Tentera Laut Diraja Malaysia, Theater, Spain and Chinese, English Debate, in Smartive, and more. Many things you can get on there. In a half way, I was met some friends. They are Rehan Zainol Abidin, Aena Khidir and Norimah. I’m so pleasant meet her again, because at 2012 they come to our university at mobility program and much record memories could not abolished. At the afternoon, Alif has an invitation from in Smartive organization to come and attend on their recruitment program for new student.

      At 8.00 pm we were ready and start our stories. In the Block W, the program was being held and we were seat in the middle point. They are have several team on the shape of new member were interested to join with in Smartive. Each team has a job to make showcase and perform on the stage which is equal in the name of the team. The showcase should have a good presentation, confident by self and teamwork, and the highlight is how the team make the theme has been meaning full to deliver for audience.  Team by team was showed that performance and the adjudicator were announcement. Their performance made us known about self-access, confident and teamwork to serve the best thing that we can do.

Saturday at 20-21 September 2013

After we went study at the morning, we had program seems like jungle training or leadership development training. The program name is Briged Siswa. Briged Siswa to indicate students increase their confident, teamwork, thyself, leadership and communication. We didn’t permit to sleep along the night and also hand phone and other gadgets were claimed. Therefore, we didn’t admit to use the electronic until the jungle program was end. So, I couldn’t take some picture for documentation



Slope 1 is introducing yourself in front of your new friends never met. Slope 2 is picked up one of your new friends with different culture such as Indonesia – China, Indonesia – India, Malaysia – China, and so on. Then you hold her/his hand and just see her/his eyes, feeling what your friend feels. That is the hardest thing, if you miss her/his eyes just a second, you can lost what the thing do you needs. In its slope, I got Chinese one to be my relation and her name is Sung Cheng. Slope 3 is built a camp, it need a teamwork and leadership to make instruction, direct and strategy. Slope 4 is “Terang Bulan”, the committee divided us to be eight group alphabets A – H and does each work together. It is challenge for team; how far defend your solid team. Slope 5 is made a result about “Terang Bulan” challenge and presented it in front of stage. Slope 6 is rafting in the river “Sungai Pahang”. Don’t forget to wear safety clothe before swim. The instructors teach us to friend of water. Water is not enemies, if we have knowledge and technical to handle it. Studying doesn’t just in school, but in around us we can learn more about respect protect and contact.

Thursday, 19 September 2013
        

 One of our classes is Local Area Network Workshop with Encik Arifin (lecturer) at X-BK4. Our new friends were so welcome and made us enjoy in every subject. The funniest moment that is one of our friends was coming late, his had punishment from Cik Arifin to call adzan done (subuh) in the classroom.
In each class Cik Arifin always already to give us knowledge material and spiritual cases.  He’s said that I am not Ustad, but what I known about religion phases have in order to my student for balance the matter of our life. In his class, he teaches us with domination language in Malay and sometimes English. I think that is good system to balance necessary needs, but in opposite we should know and respect which any student with different religion and language.


 Study time was end, the student if they have question and haven’t understand with the chapter subject, they can ask it for the lecturer.


One of media social (facebook) had been one of device to announce and share information and assignment
 
Wednesday, 18 September 2013
    
In the afternoon at 2 pm, UMP has an event to celebrate of Upin-Ipin di mata atuk Dalang at Sukan Complex. I said that don’t miss it because this is our chance to know who the creator is and what were moments happen behind the scene? What is his motivation to create it? The unique things when we sing a song of independent Malaysia and Mars of UMP. I couldn’t spell it well, because I don’t know about song lyrics. So, I just stand with enthusiasm, respect and hearing what they said.

Upin ipin is the first ranking 3D animation in Malaysia and got achievement to be one of Walt Disney animation project in Asia. At first time, they need 4 million ringgit to build it. They got a lot of money from the King of Malaysia Kingdom. But in Indonesia we got a lot of money from investor or volunteer “who has the same project and business” with work hard. The creator had very annoyed of copyright Upin Ipin in Indonesia, because many Indonesian people do right copy not do copy right. So, his didn’t have a lot of gain on his Upin-Ipin animation project in Indonesia.

Time Frames (Internal Auditor)

Pekan ini penulis akan membahas sedikit banyak mengenai time frames. Apa sih time frames itu? Apa pentingnya bagi Auditor Internal? Agar tidak bertanya-tanya lagi mari kita simak versi artikel Englishnya dulu ya. Setelah itu pembahasan dari sudut pandang penulis dari artikel tersebut. 

Time Frames: Are You Establishing Them for the Issuance of Audit Reports? 

Pamela Edwards-Faulk, CFE  
Internal Review Evaluator
U.S. Department of the Army
Fayetteville, N.C. 

Internal auditors are viewed by many as an extension of top management. Therefore, it is a good practice to issue timely audit reports to management who are vested in the audit results. Timely audit results show management that not only are auditors committed to improving the deficiencies identified in the audit, but also that they are committed to helping management improve the overall effectiveness and efficiencies of the organization’s operations.

Significant delays and long cycle times often result in management dissatisfaction because memories of the audit can become stale. Internal auditors who don’t ensure that audit results are communicated to management risk developing a negative reputation within their organization. Also, management may develop process action teams to assist with future issues and problems instead of seeking the assistance of internal auditors. Therefore, it is essential that an audit entity plan to issue the audit report or the audit results promptly, or the subsequent report will be of little value to management.

Communicating audit results, whether positive or negative, can be a challenge. The delay of negative results is even more stressful when the information is not conveyed timely. That is why it is imperative that all auditors make it a goal to communicate audit results timely. In accordance with the International Standards for the Professional Practice of Internal Auditing, for managers to take corrective action, audit results need to be current and relevant.

There are alternatives to issuing a formal audit report. Memorandum reports or summary reports can still outline the condition, cause, criteria, effect, and recommendations. This will allow management to issue the report within a number of days as opposed to a number of weeks or months. A memorandum report or summary report is by no means a substitute for the final report; however, it allows management the opportunity to correct the deficiencies identified during the audit prior to receiving the final report. Of course, this is on a case-by-case basis. There are times when a detailed report is required due to the significance of the audit findings.

The establishment of time frames and milestones is twofold; not only is it an effective way to ensure audit reports are conveyed to the organization’s leadership timely, it also will allow audit management to measure the progress of the internal audit department. For example, audit managers and supervisors can make it a standard that all reports will be published within 10 days of completing fieldwork. This is, of course, at the audit manager’s discretion because each audit has its own issues that may prevent an auditor from meeting this goal. Different audit approaches can and should be applied depending on the circumstances. However, it is better to have a standard goal as opposed to issuing reports at random.

Establishing a time frame with specific milestones will ensure audit reports are issued within a reasonable amount of time and will hold auditors accountable to a schedule. Additionally, managers and supervisors can modify the audit report format to help ensure that reports are issued timely. After all, establishing measurable goals within the audit department can provide a standard for measuring its progress.

Unfortunately, auditors are faced with the same challenges of balancing workloads and expectations with limited resources. However, finding opportunities to issue reports with limited resources — particularly for smaller audit entities — is achievable. By performing timely, value-added audits, internal auditors will show their value within their organization. Also, issuing timely audit reports will not only enhance the auditors’ credibility, it also will show management that it can depend upon internal auditors to provide meaningful recommendations. 
Posted on Aug 15, 2011 by Tim
 
Secara sederhananya, pembahasan mengenai audit time frames adalah sebagai berikut:

TIME FRAMES 
(Kerangka Waktu)

Auditor Internal bertugas untuk menerbitkan laporan audit tepat waktu kepada manajemen perusahaan sebagai laporan pertanggungjawanban terhadap hasil audit di lapangan.

Source by http://commons.wikimedia.org/wiki/File:Xp-loop_with_time_frames.svg

Waktu Pelaporan Hasil Audit
   A.      Tepat Waktu
Tujuan agar laporan audit dapat dikomunikasikan oleh manajemen dengan cara manajemen dapat mengembangkan tim proses aksi untuk membantu kinerja perusahaan dengan isu-isu dan permasalahan masa depan dari hasil audit tersebut. Cut off tugas antara manajemen dengan auditor internal harus jelas.

Akibat +/- :
              Ø  Auditor berkomitmen untuk memperbaiki kekurangan yang diidentifikasi dalam laporan audit. (+)
              Ø  Auditor berkomitmen untuk membantu manajemen untuk meningkatkan keefektifan dan efisiensi opersional organisasi. (+)

   B.      Penundaan yang Signifikan dan Waktu Siklus yang Panjang
Hasil audit tidak dikomunikasikan kepada manajemen risiko. Hal ini dapat mengembangkan reputasi negatif dalam organisasi.

Akibat +/- :
              Ø  Terjadi ketidakpuasan manajemen karena laporan audit menjadi basi (tidak berguna). (-)

Mengkomunikasikan hasil audit positif maupun negatif secara tepat waktu menjadi suatu tantangan. Jika mengkomunikasikan hasil audit negatif ditunda, maka dapat berakibat terhadap meningkatnya stress ketika informasi audit tersebut tidak disampaikan tepat pada waktunya. Sesuai dengan Standar Internasional untuk melaksanakan praktik profesional audit internal, tindakan korektif para manajer terhadap hasil audit harus pada saat ini dan relevan.
Skema alternatif untuk menerbitkan laporan audit formal yaitu yang pertama adalah laporan memorandum atau laporan ringkasan yang masih bias menguraikan kondisi, penyebab, kriteria, akibat, dan rekomendasi. Sehingga dapat memungkinkan manajemenuntuk menerbitkan laporan dalam beberapa hari daripada beberapa minggu/ bulan. Kedua adalah laporan memorandum/ ringkasan ini bukan berarti menjadi pengganti untuk laporan akhir, namun memungkinkan manajemen untuk berpeluang memperbaiki kekurangan yang diidentifikasi selama audit sebelum menerima laporan akhir audit. Laporan ringkasan yang dimaksud adalah pada kasus per kasus. Ada kalanya laporan rinci diperlukan karena pentingnya temuan audit.

Pembentukan Time Frame
    1.       Cara Efektif Penyampaian Laporan Audit
Memastikan laporan audit telah disampaikan kepada pimpinan dengan tepat waktu akan memungkinkan manajemen audit untuk mengukur kemajuan departemen audit internal.

Contoh:
Manajer audit dan supervisor dapat membuat standar bahwa semua laporan akan diterbitkan dalam waktu 10 hari dalam menyelesaikan pekerjaan lapangan.

Hal ini tentu saja berdasarkan pada kebijaksanaan manajer audit karena setiap audit memiliki masalah sendiri yang dapat mencegah auditor untuk memenuhi tujuan ini. Auditor yang berbeda pendekatan tujuan dapat dan harus diterapkan tergantung dengan keadaan. Namun, lebih baik untuk memiliki tujuan standar yang bertentangan dengan menerbitkan laporan secara acak.

    2.       Membangun Kerangka Waktu dengan Cara Tertentu
                 Memastikan laporan audit yang dikeluarkan  dalam jumlah waktu yang wajar dan auditor akan bertanggungjawab terhadap waktunya. Selain itu, manajer dan supervisor dapat memodifikasi format laporan audit untuk membantu bahwa laporan yang dikeluarkan secara tepat waktu. Setelah itu, menetapkan target yang terukur dalam departemen audit dapat memberikan standar untuk mengukur kemajuannya.
Disayangkan bahwa auditor dihadapkan dengan tantangan yang sama terhadap keseimbangan beban kerja dan harapan dengan sumber saya terbatas. Namun, menemukan peluang untuk mengeluarkan laporan dengan sumber daya yang terbatas terutama untuk entitas audit yang lebih kecil akan dapat dicapai. Dengan melaporkan laporan audit secara tepat waktu dan audit nilai tambah, maka auditor internal akan menunjukkan value mereka untuk organisasi mereka. Menerbitkan laporan audit tepat waktu tidak hanya akan meningkatkan kredibilitas auditor, tetapi juga akan menunjukkan kepada manajemen bahwa hal itu dapat tergantung pada auditor internal untuk memberikan rekomendasi yang berarti.

Pembahasan yang masih sederhana ini, para pembaca dapat menambah maupun mengkritisi tanpa sara terhadap artikel diatas.

Special:
Terimakasih atas sumber artikel kepada Bpk. Taufik bin Abad selaku Dosen UTY dan saudari Eka Srihartini yang sedang menempuh masa skripsi yang telah berjasa mengirimkan email tersebut kepada penulis.

Quotes:

            Sumber inspirasi memang bisa dicari dimana saja, tetapi apakah kalian tahu bagian terpentingnya? Karena inspirasi sebagian besar berasal dari khayalan dan mimpi, maka yang terpenting adalah eksekusi dari inspirasi tersebut. Salam sukses untuk semuanya.