Hasil Pencarian  ::  Simpan CSV :: Kembali

"This study is motivated by two purposes, first of all it is to observe various analysis of accountability intended to public sector of government and business, while expert's analysis of civil society including non government organization (NGO) is rare. Secondly , to observe the increasing demand of accountability to civil society, in particularly NGO. This study is intended to discuss how the local NGO accountability , YLPMD of Lampung in the perspectives of governance, based on reviewing literature and documentation. This study viewed YLPMD from perspectives of administrative accountability and political accountability."

"Salah satu perwujudan good governance, pemerintah dituntut untuk meningkatkan akuntabilitasnya. Dalam rangka meningkatkan akuntabilitasnya, pemerintah telah mengeluarkan beberapa peraturan dan perundang-undangan.Walaupun telah banyak peraturan dan perundang-undangan yang telah dibuat berkaitan dengan akuntabilitas, namun akuntabilitas pemerintah masih belum menunjukkan perbaikan yang signifikan.Oleh karena itulah penelitian ini bertujuan untuk mengetahui penerapan akuntabilitas keuangan dan kinerja, menganalisis keterkaitan antara akuntabilitas keuangan dan kinerja, dan memformulasikan model akuntabilitas berdasarkan metode balanced scorecard pada Direktorat Pembinaan SMK.Metode Penelitian yang digunakan adalah metode kepustakaan berdasarkan dokumendokumen yang ada dan kemudian melakuan analisis berdasarkan teori dan peraturan serta perundang-undangan yang berlaku. Akuntabilitas Keuangan Direktorat Pembinaan SMK sudah sesuai dengan peraturan dan perundang-undangan yang berlaku. Ini tercermin telah dibuatnya tiga macam laporan keuangan, yaitu Laporan Realisasi Anggaran, Neraca, dan Catatan atas Laporan Keuangan.Akuntabilitas Kinerja Direktorat Pembinaan SMK masih sangat lemah karena banyak sekali perbedaan antara dokumen perencanaan dan dokumen laporan kinerja. Sedangkan Akuntabilitas Keuangan dan Kinerja belum terkait satu sama lainnya. Hal ini disebabkan memang tidak terintergarsinya sistem keuangan dengan sistem akuntabilitas kinerja Pemerintah. Sistem keuangan mengacu pada Standar Akuntansi Pemerintahan (SAP), sedangkan akuntabilitas mengacu pada Sistem Akuntabilitas Kinerja Instansi Perintah (SAKIP). Balanced Scorecard bisa menjadi alternatif dalam peningkatan akuntabilitas Direktorat Pembinaan SMK. Model Balanced Scorecard dibuat berdasarkan empat perspektif, yaitu Perspektif Publik, Perspektif Keuangan, Perspektif Proses Internal, serta Perspektif Pembelajaran dan Pertumbuhan.

---

One of the governance good principle, claimed governmental to increase its its[his]. In order to improving its[his] [him/ it], government have [released] some perundang-undangan. Walaupun and regulation have many legislation and regulation which have been made to relate to akuntabilitas, but governmental akuntabilitas still not yet shown repair which [is] signifikan.Because of that's this research aim to to know applying [of] monetary akuntabilitas and performance, analysing related/relevant [among/between] monetary akuntabilitas and performance, and memformulasikan model akuntabilitas pursuant to scorecard balanced method [at] Directorate Construction [of] SMK.Used [by] Method Research [is] bibliography method pursuant to existing document and later;then melakuan analyse pursuant to regulation and theory and also legislation going into effect Monetary Akuntabilitas [of] Directorate Construction [of] SMK have as according to legislation and regulation going into effect. This mirror have made of three kinds of financial statement, that is Report Realize Budget, Balance, and Note to the Financial Statement Akuntabilitas Performance Directorate Construction [of] SMK still very weak because a lot of difference [among/between] planning document and performance report document.While Monetary Akuntabilitas and Performance not yet related/relevant one another. This matter [is] caused (it) is true [do] not financial system terintergarsinya with Governmental performance akuntabilitas system. Financial system relate [at] Standard Accountancy Governance ( SAP), while akuntabilitas relate [at] System Akuntabilitas Performance Institution Comand ( SAKIP). Balanced Scorecard can become alternative in make-up of Directorate akuntabilitas Construction [of] SMK. Model Balanced Scorecard made pursuant to four is in perpective, that is is In Perpective [of] Public, In Perpective [of] Finance, In perpective [of] Internal Process, in perpective And also Study and Growth."

"Selama ini akuntabilitas dipahami oleh instansi pemerintah hanya sebatas pada pelaporan penggunaan anggaran melalui penyusunan laporan keuangan. Entitas tersebut mengganggap pertanggungjawaban kegiatan telah dilaksanakan secara memadai, terlepas dari apakah kegiatan yang dilaksanakan memberi manfaat atau tidak terhadap peningkatan kesejahteraan masyarakat. Hal ini berbeda dengan akuntabilitas yang diharapkan masyarakat. Penelitan ini bertujuan untuk memperoleh informasi tentang best practices pengukuran akuntabilitas yang sudah berjalan di instansi pemerintah dan dari negara lain sehingga dapat digunakan untuk merumuskan metodologi penilaian Indeks Akuntabilitas instansi Pemeritnah di Indonesia. Hasil penelitian menyimpulkan bahwa diperlukan suatu sistem yang dapat menilai tingkat akuntabilitas instansi pemerintah. Sistem tersebut berupa indeks-indeks yang dapat dipergunakan untuk mengukur tingkat kemampuan pemerintah dalam mencapai kinerjanya bagi kesejahteraan masyarakat. Penilaian atas tingkat akuntabilitas pemerintah dapat lebih komprehensif, bila indeks-indeks penilaian yang sudah dilakaukan instansi-instansi tersebut dikelola secara terintegrasi, sehingga memperoleh hasil akhir atau simpulan kuantitatif atas penilaian-penilaian tersebut. "

"Larangan mempekerjakan pegawai non Pegawai Negeri Sipil (non PNS) dan non Pegawai Pemerintah dengan Perjanjian Kerja (non PPPK) sebagaimana diatur dalam Peraturan Pemerintah Nomor 49 Tahun 2018 tentang Manajemen PPPK tidak serta merta membuat Pemerintah Provinsi DKI Jakarta, berhenti melakukan rekrutmen atau mengadakan hubungan kerja dengan pegawai non PNS dan non PPPK. Berdasarkan data Badan Kepegawaian Daerah, hingga tahun 2019, Pemerintah Provinsi DKI Jakarta mempekerjakan sekitar ±81.096 orang pegawai non PNS dan non PPPK yang mengisi jabatan fungsional dan jabatan pelaksana. Tulisan ini mengangkat permasalahan status dan hubungan hukum pegawai non PNS dan non PPPK setelah diundangkannya PP Manajemen PPPK dan hubungan hukum PPPK menurut konsep hubungan dinas publik. Metode penelitian yang digunakan dalam penelitian ini adalah penelitian yuridis-normatif melalui pendekatan peraturan perundang-undangan (statue approach) dan pendekatan konseptual (conceptual approach). Hasil penelitian disajikan dalam bentuk preskriptif-analitis. Hasil penelitian menunjukkan bahwa dengan diundangkannya PP Manajemen PPPK, pegawai non PNS dan non PPPK pada Pemerintah Provinsi DKI Jakarta kehilangan legalitas status dan hubungan hukumnya. Tindakan Pejabat Pembina Kepegawaian Pemerintah Provinsi DKI Jakarta tetap/masih mempekerjakan pegawai non PNS dan non PPPK untuk mengisi jabatan ASN merupakan suatu tindakan yang melanggar asas legalitas dan asas yuridiktas. Namun demikian, tujuan dipekerjakannya pegawai non PNS dan non PPPK mengandung unsur kemanfaatan yang jauh lebih besar daripada pemenuhan unsur kepastian hukum. Oleh karena itu, Pemerintah Provinsi DKI Jakarta masih dapat mempekerjakan pegawai non PNS dan non PPPK guna menyelenggarakan tugas pemerintahan dalam mewujudkan kesejahteraan bagi masyarakat khususnya masyarakat Provinsi DKI Jakarta. Selain permasalahan praktis, PP Manajemen PPPK juga mengandung permasalahan konseptual terkait dengan hubungan kerja PPPK yaitu dengan digunakan dua jenis perbuatan hukum yang saling bertolak belakang dan mengaburkan sistem hubungan kerja yang selama ini dikenal dan berjalan sesuai dengan asas dan kaidah hukum. Dengan demikian, PP Manajemen PPPK harus direformulasi sesuai dengan kebutuhan faktual dengan tetap berpedoman pada asas dan kaidah hukum yang berlaku.

---

Prohibition of hiring non-Civil Servants (non-PNS) and non-Government Employees with Work Agreements (non-PPPK) as stipulated in Government Regulation Number 49 of 2018 concerning PPPK Management does not necessarily make the Provincial Government of DKI Jakarta, stop recruiting or entering into work relationships with non-PNS and non-PPPK. Based on data from the Regional Personnel Agency, until 2019, the Provincial Government of DKI Jakarta employs approximately ± 81,096 non-PNS and non-PPPK who fill functional and executive positions. This paper raises the issue of the status and legal relationship of non-PNS and non-PPPK after the promulgation of the Government Regulation concerning Management PPPK and the PPPK legal relationship according to the concept of public service relations. The research method used in this study is juridical-normative research through the statue approach and conceptual approach. The research results are presented in a prescriptive-analytical form. The results showed that with the enactment of the Government Regulation concerning Management PPPK, non-PNS and non-PPPK employees in the DKI Jakarta Provincial Government lost their legality and legal relationship. The Acting of the Civil Service Officers of the DKI Jakarta Provincial Government that still employs non-PNS and non-PPPK to fill ASN positions is an act that violates the legality and juridical principles. However, the purpose of hiring non-PNS and non-PPPK employees contains greater benefit than the fulfillment of the element of legal certainty. Therefore, the DKI Jakarta Provincial Government can still employ non-PNS and non-PPPK staff to carry out governmental tasks in realizing prosperity for the community, especially the people of DKI Jakarta Province. In addition to practical issues, Government Regulation concerning Management PPPK also contains conceptual problems related to the PPPK work relationship, by using two types of legal actions that contradict each other and obscure the working relationship system that has been known and runs according to legal principles and rules. Thus, Government Regulation concerning Management PPPK must be formulated in accordance with factual needs while still referring to the principles and applicable legal rules."

"Setiap pemerintah saat ini sedang menghadapi krisis yang semakin besar namun tidak berisik. Pemerintah pusat seperti yang terjadi sekarang, semakin menjadi tidak relevan...."

"ABSTRAKStudi ini mencoba mengelaborasi model kelembagaan think tank pemerintah yang sesuai dengan Indonesia. Pendekatan studi ini kualitatif dengan melakukan studi best practices di Korea Selatan dan India yang mempunyai lembaga think tank yang berasal dari institusi perencanaan, yaitu KDI dan NITI Aayog. Adaptasi model KDI dan NITI Aayog diperlukan untuk merevitalisasi fungsi think tank yang sudah ada pada Bappenas. Kelembagaan think tank ini akan menjadi jembatan antara penelitian dan kebijakan (bridging research to policy) dan jembatan ilmu pengetahuan kepada kekuasaan (bridging knowledge to power). Kompleksitas permasalahan pembangunan menjadi tantangan pemerintah untuk dikelola dan diatasi berdasarkan ilmu pengetahuan yang bersumber dari penelitian akademis. Lembaga think tank harus dapat merumuskan bagaimana ilmu pengetahuan tersebut ditransformasikan menjadi riset kebijakan sehingga dihasilkan solusi kebijakan yang teruji."

"Economic crisis which happened several years ago has caused many impacts to Indonesia. One of these impacts is a huge amount of government debt. Particularly, the government debt whether from domestic or foreign is one of the instruments to finance government expenditure which can not be fulfilled entirely by revenues from taxes. However, using the government debt to fund the government expenditure has consequences for the government to pay-back not only for the interest rate but also for the principal of debt which have maturity-date in the future.

The purpose of this study is to analyze how far the development of the government debt dynamic from both domestic and _foreign is correlated to _fiscal sustainability. This study uses a case of Indonesia in period 1980-2005 which is divided into three periods: before crisis (1980-1997), crisis (1998-2000), and after crisis (2001-2005). In this study, we use Branson (1992) to analyze the government debt dynamic. In addition, we also use different approaches to have several comparisons in our analysis by Hamilton and Flavia ( 1936), Wilcox (1989), and Trehan and Walsh (1991). Besides that, we also conduct projection of the ratio of government revenue to GDP which is needed to support in decreasing of the ratio of government debt to GDP in tire middle-term until 2010.

In summary, this study shows that after the crisis, the dynamic movement of the government debt is decreasing continuously. Furthermore, the government debt and the primary deficit still stand on the sustainable path, or the right track. Equally important, in the middle-term, the ratio of government revenue to GDP is still needed to maintain in decreasing of the government debt front year to year. Generally, this study shows that fiscal condition in indonesia after the crisis reflects sustainable and suitable to the assumption of Non-Ponzi Game."

"This paper analyses the possibility of implementing a VAT-non-PE (hereinafter referred as ?VAT-only?) registration under the prevailing Indonesian Tax Laws to accomodate changes in the global business models. The research methodology used is a literature research, particularly those detailing VAT practices in ASEAN countries in dealing nonresident entities to apply for a VAT-only registration under certain circumstances. In-depth interview with capable fiscal scholars and tax practitioners were also carried out aimed at providing suggestions on how VAT-only registration for nonresident traders could be implemented so as to enhance a favorable climate for supply chain activities in Indonesia. In addition, a secondary data collection is also conducted to support the suggestions of introducing a VAT-only registration in this jurisdiction in respect of nonresidents due to the following reasons: (i) it technically does not breach the prevailing tax law; and (ii) it may encourage more supply chain activities by nonresidents in Indonesia in order to further developing the national economy."