Tesis ini membahas mekanisme penerimaan hibah luar negeri terkait dengan upaya meningkatkan efektivitas pemanfaatan hibah. Efektivitas hibah tergantung pada: 1) kualitas pemerintahan Negara Penerima, 2) kualitas hibah, dan 3) tata kelola pengorganisasian hibah. Prinsip efektivitas bantuan/hibah yaitu alignment, menegaskan pentingnya penggunaan sistem pengelolaan keuangan pemerintah (use of country system) dalam pengelolaan hibah.
Mekanisme penerimaan hibah secara langsung dianalisis menggunakan indikator use of country systems, yaitu: on plan, on budget, on parliament, on treasury, on accounting, on procurement, on auditing, dan on reporting. Hasil analisis menyebutkan bahwa mekanisme penerimaan hibah secara langsung tidak memenuhi indikator on plan, on budget dan on parliament.
Efektivitas mekanisme penerimaan hibah langsung dipengaruhi oleh tingkat pencatatan hibah yang diterima, serta dua hal yang masih harus dikaji lebih mendalam yaitu kepatuhan Kementerian/Lembaga untuk melaporkan hibah yang diterima dan sikap Donor terhadap use of country systems.
This thesis examine the mechanism of foreign grants acceptance related to efforts to improve the effectiveness of utilization of grants. The effectiveness of the grant depends on: 1) the quality of the Recipient Country, 2) quality of the grant, and 3) business process of the grant. The principle of the effectiveness of aid of alignment, stressing the importance of use of country systems in the management of grants. Direct acceptance grant mechanism is analyzed using the indicators of use of country systems, comprise of: on plan, on budget, on parliament, on the treasury, on accounting, on procurement, on auditing, and on reporting. The results of the analysis stated that the direct acceptance grant mechanism do not meet with the indicator on plan, on budget and on parliament. The effectiveness of the direct grant acceptance mechanism influenced by the level of recorded grants, and the two things that still need to be studied more deeply: the compliance of the Ministry/Agency to report on grants accepted and Donor commitment to use of country systems.
