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proposal kajian tindakan matematik pecahan

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İntibak Komisyonu Raporlama Örnekleri - Mühendislik Fakültesi ...

RAPORLAMA ÖRNEĞİ-1 TALEP: Erciyes Üniversitesi Fen Fakültesi Matematik Bölümünde eğitim gören Mustafa MOLU isimli öğrenci LYS sınavı ile Fakültemiz Elektrik-Elektronik Mühendisliği Bölümünü kazanmış olup, önceki bölümünde almış olduğu bazı derslerden muafiyet talep etmektedir. GEREĞİ: Bu öğrencinin muaf tutulduğu toplam dersi saati 13 olup, sınıf muafiyeti için gerekli olan %70 lik muafiyet koşulunu sağlamadığından dolayı bu öğrenciye “Ders Muafiyeti Raporu” düzenlenir. Talepte bulunan öğrenci Erciyes Üniversitesi öğrencisi olduğu için önceki bölümündeki almış olduğu ve muaf olduğu derslerin notları Fakültemizin sistemine aynen aktarılacaktır. Düzenlenecek raporda notlar belirtildikten sonra karşısına “BAŞARILI” yazılacaktır. Şartlı geçilmiş bir ders ise (DC ve DD) “ŞARTLI GEÇER” olarak yazılacak ve not ortalamasına etki ettirilecektir. Bu öğrenci ve bu tip ders muafiyetleri için örnek rapor aşağıda verilmiştir. NOT: Bölümlerin intibak komisyonu Başkanı, hazırlayacakları rapor için Bölüm Başkanlıklarına aşağıdaki gibi bir üst yazı sunacaktır. Bölümümüz…………………..numaralı öğrencilerinden …………………………………….’ın not durum belgesi ve ders müfredatı komisyonumuzca incelenmiş ve Ders Muafiyet Raporu ekte sunulmuştur. Bilgilerinize arz ederim. TALEP: Süleyman Demirel Üniversitesi Mühendislik Fakültesinde eğitim gören Ömer Fatih ÇITIRIK isimli öğrenci LYS sınavı ile Fakültemiz Tekstil Mühendisliği Bölümünü kazanmış olup, önceki bölümünde almış olduğu bazı derslerden muafiyet talep etmektedir. GEREĞİ: Bu öğrencinin muaf tutulduğu toplam dersi saati 50 olup, 2.sınıf 3. yarıyıla intibakı için gerekli olan ilk iki yarıyılın toplam ders saatlerinin en az %70 inden muaf olma koşulunu sağladığından dolayı bu öğrenciye “Sınıf İntibakı Raporu” düzenlenir. Talepte bulunan öğrenci Üniversitemiz dışından bir öğrenci olduğu için önceki bölümündeki almış olduğu ve muaf olduğu derslerin notları Fakültemizin sistemine etki ettirilmeyecektir. Düzenlenecek raporda notlar belirtildikten sonra karşısına “MUAF” ya da “ALACAK” yazılacaktır. Bu öğrenci ve bu tip sınıf intibakları için örnek rapor aşağıda verilmiştir...

Metro North Economic Impact - White Paper - New York State Senate

Growing the Bronx for the 21st Century and Beyond An Analysis of the MTA Metro-¬North Expansion into the East Bronx In 1984, the American Public Transit Association, conducted an analysis of the employment and business revenue impacts of investment in public transit. This landmark study, for the first time demonstrated that investment in public transit supports significant job creation and increased business revenues at the local level, creating substantial economic benefits in addition to the mobility benefits associated for the local communities where these stations would be located.1 The whole of the report is based on the hypothesis that the dollars invested in the construction, operation and maintenance of transit services spur job creation and other effects since time and time again dollars are spent in the local economy.2 Since 1984 this study has been updated and refreshed numerous times with the most recent publication issued in 2009 titled “ Economic Impact of Public Transportation Investment”. As the most cited series and most complete reports of infrastructure investment and its corresponding impact on economic activity, Senator Klein and the Bronx Borough President have used this national study to continue to make the argument that the approval of the capitol plan to expand access of the Metro North to the Bronx is necessary and vital to Bronx residents and communities. Metro North Expansion in the Bronx The proposed Metro-North expansion into the East Bronx is part of a larger plan for the MTA called “Penn Station Access”. This proposal will allow Metro-North trains to come into Penn Station. Part of this increased access would be the construction of six new stations, two on the West Side of Manhattan and four in the East Bronx.3 The four stations in the East Bronx would be created along existing Amtrak tracks, therefore lessening the economic burden on New York State. The expansion in the Bronx would pave the way for economic development and job creation along with a quicker commute for Bronx residents. In the fall of 2012 Metro-North began a series of presentations in the neighborhoods where the four proposed stations would be constructed, Co-Op City, Morris Park, Hunts Point and Parkchester.4 These presentations highlighted the growing use of Metro-North Service and that Bronx as the largest rail reverse commuter market in the United States, bringing 5,000 residents to suburban jobs, out of 13,000 Bronx residents who use Metro North every week day5. Considering the diversity of the communities surrounding each of the four proposed stations, each would benefit each neighborhood differently. Co-Op City would see greater exposure to the Bay Plaza6, while Hunts Point would become a transit hub with connection to the 6 train.7 The Morris Park community would be introduced to suburban employment centers in Westchester and Connecticut,8 while the Parkchester station would broaden transportation opportunities for residents with the possibility for connections with NYC buses, such as the Bronx 42, 40 and 20.9 However we are one borough, one Bronx. In that vein, the economic impact assessments below show the potential ability for these four stations to create jobs, business revenue and property values in the Bronx as a whole...

BAB 1 - USU Institutional Repository - Universitas Sumatera Utara

KEPUSTAKAAN Abdulrahman AS, Kholeif LA, Yasser ME, Eldesouky A, 2004. Bacteriology of Tonsil Surface and Core in Children with Chronic Tonsilitis and Incedence of Bacterimia During Tonsillectomy. Egypt Medical Journal, Vol.13.No.2. Abouzied A, Massoud E, 2010. Sex Differences in Tonsillitis. Dalhausie Medical Journal., 35(1), p.8-10. Akcay A, 2006. Variation in Tonsil Size in 4-to17-Year Old Schoolchildren. The Journal of Otolaryngology, Volume 35, Number 4, p: 270-4. Adam GL, 1997. Disease of The Nasopharynx and Oropharynx, in: Boeis Fundamentals of Otolaryngology. Sixth Edition. W.B. Saunders Company. Philadelphia, p. 332-65. Alcantara et al, 2007. Adenotonsillectomy Impact on Children’s Quality of Life. International otorhinolaringology Journal, 12, p.172-11. Amaruddin T, Christanto A, 2007. Kajian Manfaat Tonsilektomi. Cermin Dunia Kedokteran, No.155, hal.61-8. Aritomoyo D, 1980. insiden Tonsilitis Akut dan Kronik Pada Klinik THT RSUP Dr. Kariadi Semarang. Kumpulan Naskah Ilmiah KONAS VI PERHATI, Medan; hal. 249-55. Awan Z, Hussain A, Bashir H, 2009. Statistical Analysis of Ear, Nose, and Throat (ENT) Diseases in Paediatric Population at PIMS, Islamabad: 10 Years Experience. Journal Medical Scient. Vol.17, No.2. p. 92-4. Badan Penelitian dan Pengembangan Departemen Kesehatan, 2001. Survey Kesehatan Nasional 2001. Jakarta. hal 1-75. Brodsky L, Poje C, 2006. Tonsilitis, Tonsillectomy, and Adenoidectomy. In: Bailey JB, Johnson JT editors, Head and Neck Surgery Otolaryngology, Lippincott Williams and Wilkins, Philadelpia, p.1183-98. Burton MJ, Towler B, Glasziou P, 2004. Tonsillectomy Versus Non-surgical Treatment for Chronic/Recurrent Acute Tonsilitis (Cochrane Review). The Cochrane Library, Chichester, UK: John Wiley & Sons, Ltd. Issue 3. Chan KH, Ramakrishnan VR, 2009. Disease of the Oral Cavity, Oropharynx and Nasopharynx. In: Ballenger WL, Otorhinolaryngology Head and Neck Surgery ed. BC Decker Inc, Philadelphia, p.775-82. Cody D, 1993. Penyakit Hidung, Telinga, dan Tenggorok. Petrus adrianto, editor. Jakarta ; EGC, hal 37-9...

1 REFRIGERATION USING SOLAR ENERGY

REFRIGERATION USING SOLAR ENERGY Rising energy costs are generating new interest in thermal energy based refrigeration systems. These can compete with electrical energy based refrigeration systems if the source of heat energy is waste heat or solar energy. Chillers for industrial use based on absorption refrigeration are commercialized now. In India M/S Thermax manufactures and markets lithium bromide/ water system, based absorption refrigeration machines for industrial and institutional use. These systems are relevant to India because: 1. Ambient temperatures are high through out the year in most parts of the country. Higher ambient temperatures mean more energy is consumed in refrigeration 2. Solar insolation is high in most parts of the country. This implies that we have more energy at our disposal. 3. There is huge potential demand for refrigeration in rural areas, which are best suited for solar energy based refrigeration systems Proposal: Solar energy based refrigeration is an idea whose time has come. The economics are moving into positive zone. Companies who get into this line can expect to reap the benefits in next five years time. Absorption refrigeration: In this system solar energy is used to drive out the volatile component from a solution and build up the pressure. Examples are water vapour from lithium bromide water solution or ammonia from aqueous ammonia solution. The vapour is then condensed (rejecting heat). This is done with either water-cooling or air-cooling. The condensed liquid is then expanded to absorb heat from the space where refrigeration is needed. The vapours are once again absorbed in the solution. The cycle is continuously repeated. Sub zero temperatures can be reached by absorption refrigeration systems. Ice can be made. Adsorption refrigeration: In this system solar energy is used to drive out the volatile component from a solid adsorber and build up the pressure. Examples are water vapour and silica gel adsorbent or ammonia and activated carbon adsorbent. The vapour is then condensed (rejecting heat). This is done with either water-cooling or air-cooling. The condensed liquid is then expanded to absorb heat from the space where refrigeration is needed. The vapours are once again adsorbed by the adsorbent. The cycle is continuously repeated. These systems are suited for cooling applications. These are old concepts and adequate published data is available on many variants. Commercial systems are working where waste heat is available. Like wise generating hot ware or steam using solar energy is a proven technology. The challenge is combining these two technologies into an economically viable system. Manufacturing process: The main activity is design and engineering. A good engineering design team with formal qualifications and experience in the refrigeration industry is needed. Manufacturing activity consists of fabricating different components like absorbers, heat exchangers. These along with necessary bought out items are assembled as compact units and sold are installed at clients site as per requirements...

General guide for technical analysis of cost proposals - U.S. ...

GENERAL GUIDE FOR TECHNICAL ANALYSIS OF COST PROPOSALS FOR ACQUISITION CONTRACTS The purpose of this guide is to enhance the quality of the technical analyses of cost proposals to the Contracting Officer. In using this guide, it provides points to remember and questions to ask and considerations to think about when evaluating the proposal. This guide is intended for use by the Department of Energy (DOE) cost/price analysts, contracting officers (COs), contract specialists, and technical program/project managers involved with cost/price analysis. This guide does not cover the DOE managing and operating (M&O) or financial assistance activities. The technical analysis is one of key sources of information that the negotiator uses to support a request that the contractor adjust the amount of its estimated direct costs. Any adjustment in direct costs correspondingly adjusts the amount of indirect (overhead) costs. A technical analysis helps to ensure that the pre-negotiation objective is fair and reasonable. The contractor’s proposal being analyzed could be for a major acquisition, response to a Request for Proposal (RFP) regarding an ongoing contract, an engineering change proposal (ECP), request for equitable adjustment (REA), or a contract termination or claim. There are some situations where cost analysis is required when non-competitive actions for purchase of non-commercial items/services that exceed Truth in Negotiations Act (TINA) threshold ($700 thousand* with limited exceptions and other actions (commercial and noncommercial) where the quoted prices cannot be determined fair and reasonable by price analysis alone. KEY CONCEPTS Cost Analysis: Cost Analysis is used to establish the basis for negotiation of cost type contract prices where: Price competition is inadequate or lacking, and Price analysis by itself does not assure the reasonableness of prices. Technical Analysis: Technical Analysis is accomplished by personnel having specialized knowledge, skills, experience, or capability in engineering, science or management of proposed quantities and kinds of materials, labor processes, labor skill mix, special tooling, facilities, and associated cost drivers set forth in a cost proposal. Technical analysis is the examination and analysis of proposed resources to determine whether such resources reflect reasonable economy and efficiency. *Dollar threshold are subject to change, see FAR 15.403-4 for the current dollar threshold. An evaluation of a contractor’s proposal, made by personnel having specialized knowledge, skills, and experience in engineering, science, manufacturing, or management of the proposed quantities and kinds of materials, labor processes, labor skill mix, special tooling, and facilities. Technical analysis requires evaluation of each specific element of direct costs in the proposal, such as direct material, direct labor, and other direct costs (ODCs). The contracting officer (negotiator) has the lead responsibility for the performance of all administrative actions necessary for effective contract awards. In this role, the CO is required to coordinate a team of experts and requests and evaluates the advice of specialists in such fields as contracting, finance, law, contract audit, quality control, engineering, and contract pricing. The CO utilizes the advice, findings, and the recommendations to start the negotiation process by developing a pre-negotiation objective...

MARIN COUNTY COMMUNITY DEVELOPMENT AGENCY

MARIN COUNTY COMMUNITY DEVELOPMENT AGENCY ZONING AND DEVELOPMENT INFORMATION REQUEST Please choose one of the following informational services: A Pre-Application review is a written report that provides the property owner/applicant with information about the regulatory requirements applicable to a contemplated development proposal, including an overview of potential development and environmental issues. The response may also include a description of the County’s administrative procedures, information regarding application and submittal requirements, and environmental review. General Consultation $290 A General Consultation is an hour-long meeting that provides a verbal response to zoning and development questions. Topics discussed during a General Consultation typically include, but are not limited to general information about the County’s land use and development policies and regulations, the County’s permit process and administrative procedures, information regarding application and submittal requirements, and environmental review. Planning Information Packet $128 The Planning Information Packet provides basic zoning and Countywide Plan land use designation information, an aerial photo of the site, and copies of discretionary entitlements applicable to the property. Pre-Submittal Meeting (fees to be drawn from regular application fees after submittal) A half-hour-long pre-submittal meeting with a planner is recommended once the plans and other application materials have been prepared, but before submitting an application. Staff will review your application materials with you and provide you with a preliminary indication of whether the application materials meet the basic requirements for project review. Meetings must be arranged in advance, and are subject to the availability of planning staff. The property owner and/or applicant must complete and submit this form to the Planning Division along with the required retainer fee and information pertinent to the request. Please see below for more information regarding specific submittal requirements. For Pre-Application requests, the property owner and applicant must complete this form and provide a written description of the project (if available, please also provide site and building plans). A written response will be mailed to the property owner/applicant within 6 to 12 weeks depending on the complexity of the Pre-Application request. If necessary, a meeting with staff may be scheduled to discuss the PreApplication review. Materials submitted in conjunction with the pre-application request may be forwarded to other agencies and community organizations for review and comment...

Small Business Draft - Committee on Ways and Means

Strengthening the Economy and Increasing Wages by Making the Tax Code Simpler and Fairer for America’s Small Businesses Whether operated as sole proprietorships, partnerships, or S corporations, small businesses continue to be the driving force for economic growth and job creation in the American economy and have generated 65 percent of net new jobs over the past 17 years according to the Small Business Administration. Despite their significant contributions, however, small businesses and entrepreneurs face a daunting array of Federal tax rules and regulations that consume valuable time and resources. Consider the following small business facts: Tax compliance costs are 65 percent higher for small businesses than for big• businesses, costing small business owners $18 billion to $19 billion per year. Nearly nine out of every ten small businesses rely on outside tax preparers, and• according to data provided by the Internal Revenue Service, a business taxpayer spends an average of 23 hours on tax compliance. The current patchwork of complex and often inconsistent rules often leads to disparate• results depending on the organizational structure of the business. The combined impact of these tax costs and complexity means fewer resources to expand a business, hire new employees, and increase wages and benefits. Tax reform done right should make the code simpler and fairer, while strengthening our economy. The discussion draft is the result of multiple public hearings and witness testimony. As part of a broader, comprehensive tax reform package that significantly lowers rates for individuals, small businesses, and corporations, the draft reforms and simplifies a number of tax rules affecting small businesses and their workers. The discussion draft also offers two approaches to modernize the way the United States taxes pass-through businesses, such as partnerships and S corporations. In the interest of transparency, the Committee is soliciting feedback from a broad range of stakeholders, practitioners, economists, and members of the general public on how to improve this proposed set of reforms. To help strengthen the economy by helping small businesses expand operations, hire new workers and increase wages and benefits, the discussion draft contains several commonsense reforms that simplify tax compliance for small businesses and provide certainty with respect to the ability of small businesses to recover certain costs immediately. Spur Investment by Providing Permanent Expensing of Investments in Equipment and Property. The draft makes permanent section 179 expensing at pre-stimulus levels, allowing small businesses to deduct immediately investments in new equipment and property up to $250,000, with the deduction phased out for investments exceeding $800,000 (both amounts indexed for inflation). Without legislation, these levels will revert to $25,000 and $200,000, respectively, in 2014, which would be a tax increase for these employers. The draft also makes permanent the current-law provisions allowing computer software and certain investments in real property to qualify for section 179 expensing. This proposal is based on a provision of H.R. 886, introduced by Reps. Jim Gerlach (R-PA) and Ron Kind (D-WI). The proposal applies to tax years after December 31, 2013. Simplify and Expand Use of Cash Accounting for Small Businesses. The draft replaces the current array of complicated tax-accounting rules that apply to small businesses and farms with a uniform rule under which all businesses with gross receipts of $10 million or less may use the cash method of accounting...

Dubai Tours Packages
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An emirate of the United Arab Emirates, Dubai lies right innards the Arabian Desert. Successfully combining technology with the best that nature has to proposal, desert safaris, super malls, beaches, Dubai is commutation right on top with its disproportionate buildings, and skiing to boot. Skiing in a infertile state!?! You can do it, in Dubai.

Peluang Korupsi dalam Proses Pengadaan Barang dan Jasa ...

Jumlah pengadaan barang dan jasa di lembaga publik rata-rata mencapai sekitar 15%-30% dari GDP. Banyaknya pengadaan barang dan jasa di lembaga-lembaga pemerintah, merupakan peluang yang menggiurkan dan tentunya meningkatkan resiko terjadinya korupsi. Besarnya kerugian akibat korupsi diperkirakan mencapai 10%-25% pada skala normal. Dalam beberapa kasus, kerugian yang ditimbulkan mencapai 40%-50% dari nilai kontrak. “Pengadaan Barang dan Jasa” –atau dalam istilah asing disebut sebagai procurement– muncul karena adanya kebutuhan akan suatu barang atau jasa, mulai dari pensil, seprei, aspirin untuk kebutuhan rumah sakit, bahan bakar kendaraan milik pemerintah, peremajaan mobil dan armada truk, peralatan sekolah dan rumah sakit, perlengkapan perang untuk instansi militer, perangkat ringan atau berat untuk perumahan, pembangunan, untuk jasa konsultasi serta kebutuhan jasa lainnya (seperti pembangunan stasiun pembangkit listrik atau jalan tol hingga menyewa jasa konsultan bidang teknik, keuangan, hukum atau fungsi konsultasi lainnya). Istilah pengadaan barang dan jasa diartikan secara luas, mencakup penjelasan dari tahap persiapan, penentuan dan pelaksanaan atau administrasi tender untuk pengadaan barang, lingkup pekerjaan atau jasa lainnya. Pengadaan barang dan jasa juga tak hanya sebatas pada pemilihan rekanan proyek dengan bagian pembelian (purchasing) atau perjanjian resmi kedua belah pihak saja, tetapi mencakup seluruh proses sejak awal perencanaan, persiapan, perijinan, penentuan pemenang tender hingga tahap pelaksanaan dan proses administrasi dalam pengadaan barang, pekerjaan atau jasa seperti jasa konsultasi teknis, jasa konsultasi keuangan, jasa konsultasi hukum atau jasa lainnya. Transparency International (TI) mendefinisikan korupsi sebagai suatu tindakan penyalahgunaan kekuasaan yang bertujuan menghasilkan keuntungan pribadi. Pengertian “keuntungan pribadi” ini harus ditafsirkan secara luas, termasuk juga di dalamnya keuntungan pribadi yang diberikan oleh para pelaku ekonomi kepada kerabat dan keluarganya, partai politik atau dalam beberapa kasus ditemukan bahwa keuntungan tersebut disalurkan ke organisasi independen atau institusi amal dimana pelaku politik tersebut memiliki peran serta, baik dari sisi keuangan atau sosial. Sejauh ini, jarang sekali ditemukan penjelasan terperinci dalam hukum kriminal tentang definisi korupsi. Umumnya, hukum kriminal masih mencampur-adukan tindak kejahatan korupsi dengan tindak kejahatan lainnya, yang kemudian juga disebut sebagai tindak pidana korupsi misalnya, penyuapan (baik pemberi maupun penerima) oleh para pejabat pemerintah baik lokal maupun asing dan perusahaan-perusahaan pribadi, pemberian uang pelicin, penipuan, penipuan data dalam tender, penggelapan, pencurian, tender arisan (kolusi antar sesama peserta tender), suap di lembaga legislatif, dan lain-lain. Biasanya, bentuk dan hukuman atas pelanggaran terhadap hukum kriminal masing-masing negara berbeda, meski pada intinya perbuatan tersebut merupakan tindak pidana korupsi. Korupsi adalah tindak kejahatan yang diatur. Hal tersebut berdasar pada kenyataan bahwa pemberi dan penerima suap adalah penjahat, maka diperkirakan kedua belah pihak akan berupaya untuk menutupi kejahatan mereka. Bentuk Korupsi dalam Proses Pengadaan Barang dan Jasa Dikutip dan disarikan dari Buku Panduan Mencegah Korupsi dalam Pengadaan Barang dan Jasa Publik, TII, 2006 Dalam pengadaan barang dan jasa di pemerintah, ada beberapa bentuk korupsi. Bentuk yang paling sering dilakukan dan terang-terangan adalah penyuapan dan pemberian uang pelicin (uang rokok, uang bensin dan sebagainya) hingga bentuk lainnya yang lebih halus dalam bentuk korupsi politik. Penyuapan vs Uang Pelicin. Biasanya, kasus penyuapan dalam jumlah yang besar diberikan kapada pejabat senior pemerintah (pembuat keputusan) untuk menghasilkan keputusan menguntungkan si penyuap. Sedangkan Uang Pelicin, biasanya berupa pemberian uang dalam jumlah yang lebih kecil, yang pada umumnya diberikan kepada pegawai rendahan dengan maksud untuk mempercepat atau mempermudah masalah terutama yang terkait persoalan hukum (misalnya dalam pemeriksaan bagasi oleh pihak bea cukai) atau uang pelicin untuk memperlancar pembayaran akibat keterlambatan pembayaran,...

PRE-AWARD AUDIT UNTUK PENGADAAN BARANG JASA ...

PRE-AWARD AUDIT UNTUK PENGADAAN BARANG JASA SEBAGAI ALTERNATIF PENINGKATAN PERAN APIP Pengadaan barang/jasa masih menjadi primadona bagi pelaku korupsi di Indonesia. Kondisi ini diperburuk dengan APIP yang masih mengandalkan post audit yaitu melakukan audit setelah proses pengadaan barang jasa selesai. Dengan post audit peran APIP sebagai quality assurance proses pengadanaan barang/jasa kurang optimal dimana penghematan dan best value of money tidak tercapai optimal. Alternatif terbaik bagi APIP adalah lebih banyak melakukan current audit untuk menghasilkan penghematan. Korupsi di Indonesia paling banyak dilakukan lewat modus pengadaan barang/jasa pemerintah. Proyek Fasilitas Olah Raga di Hambalang, Bogor dengan nilai Rp 2,5 Trilyun menurut BPK terdapat indikasi kerugian negara Rp 243,66 milliar (Kompas.com, 31 Oktober 2012), Proyek simulator SIM senilai Rp 196 milliar diduga dikorupsi sehingga menimbulkan kerugian Negara sebesar Rp 144 milliar (Tempo.com, 24 April 2012), dan Proyek pengadaan Al-quran dan Laboratorium yang membagi-bagi fee Rp. 103,2 milliar (Kompas.com, 6 Mei 2013). Data di atas menunjukkan bahwa seandainya uang tersebut dapat dicegah sebelum terjadi transaksi pengadaan barang/jasa dapat dibayangkan penghematan yang dapat dilakukan. Pengalaman Negara Amerika Serikat dalam menerapkan pre-award audit berhasil menghemat anggaran Negara dengan cukup signifikan. Laporan US Government Accountability Office atas manajemen pengadaan barang/jasa di lingkungan Veterans Affairs Federal Supply Schedule dari tahun 1999 sampai dengan 2004 menunjukkan penghematan besar dari penerapan pre-award audit dibandingkan dengan post-award audit. Tabel 1 menunjukkan hasil penghematan yang bisa dilakukan melalui audit pre award dan audit post award dalam proses pengadaan barang/jasa bidang kesehatan dimana pre award menghasilkan penghematan yang lebih besar dibandingkan dengan post award. Dalam kurun waktu 5 (lima) tahun terakhir penghematan melalui pre award mencapai 62,68 % dari total penghematan yang mencapai $ 240,6 millon. Pengalaman Amerika Serikat menghemat anggaran Negara dari pengadaan barang/jasa melalui penerapan pre award bisa memberikan inspirasi bagi APIP melakukan audit pengadaan barang/jasa dengan pre award. Ketika para auditor hanya terlibat pada akhir proses pengadaan barang/jasa (post award) maka penghematan biaya/anggaran publik sering tidak tercapai. 2. Pembahasan 2.1 Apakah pre-award audit Sesuai dengan pembahasan dalam Forum Komunikasi JFA dan Kepegawaian tahun 2010, preaward audit didefinisikan sebagai audit yang dilaksanakan untuk memberikan keyakinan yang memadai bahwa calon penyedia barang/jasa yang diusulkan oleh panitia pengadaan memiliki kelayakan/kemampuan kerja dan keuangan untuk melaksanakan kontrak serta harga yang ditawarkan adalah wajar dan secara ekonomis menguntungkan negara. Federal Acquisition Regulation (FAR) mendefinisikan pre-award audit sebagai “an evaluation of a prospective contractor’s capability to perform a proposed contract” (FAR, 2005). USAID dalam Contract Information Bulletin 92-16 menyatakan bahwa “A pre-award audit is a tool that the contracting officer can use to acquire information in order to determine the reasonableness of the offeror's proposed cost or price. The pre-award audit is a detailed analysis of the proposal, and contains information on the basis and method used by the offeror in proposal preparation, and any discrepancies in the way in which the cost or pricing data were used in preparing the proposal. (USAID, 1992). Dari penjelasan di atas maka pre-award audit merupakan audit atas kemampuan calon kontraktor /penawar (offeror) menyelesaikan pekerjaan dan memastikan biaya atau harga yang diajukan dalam penawaran merupakan biaya dan harga yang rasional. Tujuan utama dari pre-award audit antara lain sebagai upaya pencegahan korupsi, kolusi, dan nepotisme dalam proses pengadaan barang/jasa. Disamping tujuan tersebut, pre-award audit juga bertujuan memberikan pendapat (quality assurance) bahwa proses pengadaan barang/jasa telah taat pada peraturan, kemampuan penyedia barang/jasa menyelesaikan pekerjaan , dan kewajaran harga penawaran...

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