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"One of the last Prussian reforms during the Napoleonic Era was the constitution of local autonomy for the cities. Proof of its lasting importance is that it was the cities that carried out the deficit-based employment policies of the early 1930s also had to carry the burden of a democratic reconstitution of Germany in the postwar period. After the crushing defeat at Napoleon?s hands, likewise the reconstitution of Prussia fell to the cities. Today, the same constellation of problems can be found on different stages. Europe, as it is growing together, faces a democracy deficit which ultimately will have to be addressed by the cities. The countries in transition and undergoing transformation likewise will have to find arenas for democratic decision making, which likely will be at the municipal level. Finally, the United States of America also faces a quagmire at the federal level which ultimately will have to be resolved at the state or local level."

" ABSTRAKDirektorat Jenderal Pajak (DJP) sedang melakukan perubahan kelembagaan.Dengan menggunakan pendekatan kualitatif, penelitian ini bertujuan untukmenganalisis otonomi administrasi pajak dalam rencana menerapkan SemiAutonomous Revenue Authority (SARA) pada DJP. Penelitian ini menggunakanteknik pengumpulan data berupa studi literatur dan studi lapangan (wawancaramendalam). Hasil penelitian menyimpulkan bahwa otonomi administrasi pajakdalam rencana penerapan SARA sudah dilakukan dalam beberapa hal, diantaranyaotonomi dalam mendefinisikan tujuan administrasi pajak, otonomi sumber dayamanusia dan organisasi, otonomi anggaran dan otonomi kebijakan insentif. Semuaotonomi tersebut akan diberikan untuk meminimalisir rantai birokrasi, ABSTRAKsehinggalembaga penerimaan pajak fokus terhadap pengelolaan administrasi pajak.

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ABSTRACTDirectorate General of Taxes is doing institutional change. By using qualitativeapproach, this research conducted to analyze tax administration autonomy on theimplementation plan of SARA on Directorate General of Taxes. This research isusing data collection of literature study and field research (depth interview). Theresult shows that the tax administration autonomy on the implementation plan ofSARA has been carried out in several ways, including autonomy in defining theaim of the tax administration, autonomy of human resources and organization,autonomy of budgets, and autonomy of incentive policies. All the autonomy will begiven to minimize chain bureaucracy, so the institutions tax revenue focus on thetax administration."

"Satu hal yang terpenting dalam penyelenggaraan otonomi daerah adalah pembagian kewenangan antara pemerintah pusat dan daerah. Di Indonesia, salah satu urusan pemerintahan serentak diserahkan ke daerah pedalaman kerangka penyelenggaraan otonomi daerah adalah bidang administrasi kependudukan. Kewenangan penanganan masalah kependudukan diatur dalam undang-undang Nomor 23 Tahun 2014 juga dalam UU No. 24 Tahun 2003 Jo. UU No. 23 Tahun 2006.Kewenangan dalam penunjukan pejabat struktural di sektor kependudukan di daerah berdasarkan revisi undang-undang administrasi kependudukan dimiliki secara mutlak oleh pemerintah pusat. Menteri Dalam Negeri kemudian membuat mekanismenya lebih detail dengan dikeluarkannya Permendagri No. 76 Tahun 2015.Hal ini menimbulkan berbagai permasalahan di daerah yang banyak mengepalai daerah melakukan proses pengangkatan pejabat struktural yang tidak sesuai dengan norma-norma tersebut menghasilkan pelayanan administrasi kematian terhalang. metode penulisan yang digunakan dalam penulisan ini bersifat yuridis normatif dengan pendekatan kualitatif dan menggunakan materi literatur dan wawancara. Solusi terkait masalah pengangkatan pejabat struktural yang tidak sesuai dengan Permendagri No. 76 Tahun 2015 adalah memberikan surat peringatan kepada kepala daerah untuk membatalkan keputusan ini dan di beberapa area ditambahkandengan sanksi penghentian jaringan. Oleh karena itu perlu ditinjau kembali mengenai peraturan tentang administrasi kependudukan, apakah kewenangan ini diperlukan dimiliki sepenuhnya oleh pemerintah pusat yang pelaksanaannya di daerah dilaksanakan secara dekonsentrasi melalui instansi vertikal atau kembalinya kewenangan daerah dalam mengangkat pejabat secara struktural

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One of the most important things in implementing regional autonomy is the division of authority between the central and regional governments. In Indonesia, one of the governmental affairs that is simultaneously transferred to the interior areas in the framework of implementing regional autonomy is the field of population administration. The authority to handle population problems is regulated in Law No. 23/2014 as well as in Law No. 24 of 2003 Jo. UU no. 23 of 2006. The central government has absolute authority to appoint structural officials in the population sector in the regions based on the revision of the population administration law. The Minister of Home Affairs then made the mechanism more detailed with the issuance of Permendagri No. 76 of 2015. This raises various problems in the regions where many head the regions carry out the process of appointing structural officials who are not in accordance with these norms resulting in obstructed death administration services. The writing method used in this writing is normative juridical with a qualitative approach and uses literature and interview materials. Solutions related to the problem of appointing structural officials that are inconsistent with Permendagri No. 76 of 2015 is to provide a warning letter to the regional head to overturn this decision and in several areas it was added with network termination sanctions. Therefore it is necessary to revisit the regulations regarding population administration, whether this authority is required to be fully owned by the central government whose implementation in the regions is carried out in a deconcentrated manner through vertical agencies or the return of regional authority in appointing officials structurally."

"ABSTRAKPengawasan obat di apotek merupakan bagian dari urusan pemerintahan konkuren yang dibagi antara Pemerintah Pusat, daerah Provinsi, dan daerah Kabupaten/Kota. Penyelenggaraan pemerintahan di daerah dilakukan dengan tiga asas yakni desentralisasi, dekonsentrasi, dan tugas pembantuan. Dalam pembagian kewenangan pengawasan obat di apotek, adanya persinggungan antara kewenangan Pemerintah Pusat dengan Pemerintah Daerah yang berpotensi menghambat efektivitas pengawasan obat. Tulisan ini mengangkat permasalahan hubungan kewenangan Pemerintah Pusat dan Pemerintah Daerah dalam pengawasan obat di apotek dan upaya yang dilakukan untuk meningkatkan efektivitas pengawasan obat di apotek. Metode penelitian yang digunakan dalam penelitian ini adalah penelitian yuridis-normatif melalui pendekatan peraturan perundang-undangan (statute approach) dan pendekatan konseptual (conceptual approach). Hasil penelitian disajikan dalam bentuk preskriptif-analitis. Hasil penelitian menunjukan bahwa pengawasan obat di apotek seharusnya diselenggarakan dengan asas dekonsentrasi dengan tetap menempatkan kewenangan BPOM sebagai lembaga yang berwenang melakukan pengawasan terhadap obat di apotek. Oleh karena itu, Peraturan Menteri Kesehatan Nomor 73 Tahun 2016 tentang Standar Pelayanan Kefarmasian di Apotek dan Peraturan Menteri Kesehatan Nomor 9 Tahun 2017 tentang Apotek perlu direvisi dengan menegaskan bahwa wewenang pengawasan obat merupakan kewenangan Pemerintah Pusat, yakni BPOM. Sedangkan, Pemerintah Daerah berwenang melakukan pengawasan terhadap izin apotek dan penyelenggaraan kegiatan di apotek yang tidak beririsan dengan kewenangan BPOM.

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ABSTRACTDrugs control in pharmacies is part of concurrent governmental affairs that are divided between the Central Government, the Provincial Region, and the Regency/City Region. The implementation of governance in the regions is carried out with three principles namely decentralization, deconcentration, and co-administration. In the distribution of drug control authority at the pharmacy, there is a conflict between the authority of the Central Government and the Regional Government which has the potential to hamper the effectiveness of drug control. This research raises the issue of the relationship between the authority of the Central Government and Local Governments in drug control in pharmacies and the efforts are made to improve the effectiveness of drug control in pharmacies. The research method used in this study is juridical-normative research through the statutory approach and the conceptual approach. The research results are presented in a prescriptive-analytical form. The results showed that drug control in pharmacies should be carried out with the principle of deconcentration while giving the authority of BPOM as an institution authorized to conduct drug control in pharmacies. Therefore, Regulation of the Minister of Health Number 73 Year 2016 concerning Pharmaceutical Service Standards in Pharmacy and Minister of Health Regulation Number 9 Year 2017 on Pharmacy needs to be revised by emphasizing that the authority of drug control is the authority of the Central Government, in this case is BPOM. Meanwhile, the Local Government has the authority to supervise the permit for pharmacies and supervise the activities in pharmacies that are not the authority of BPOM."

"Penelitian ini menganalisis hubungan Pendapatan Asli Daerah (PAD) dengan efisiensi belanja pemerintah daerah di Jawa Tengah. Data yang digunakan berupa data panel dari tahun 2001 sampai 2012. Analisis dibagi dalam dua bagian yaitu tahap pertama melakukan pengukuran efisiensi belanja dengan menggunakan Data Envelopment Analysis (DEA). Pada tahap kedua dilakukan analisis regresi untuk mengestimasi pengaruh tingkat kemandirian fiskal daerah dan determinan-determinan lainnya terhadap skor efisiensi belanja pemerintah daerah. Dari penelitian ini dapat disimpulkan bahwa sesuai dengan teori desentralisasi fiskal modern, tingkat kemandirian fiskal daerah berkorelasi positif dengan skor efisiensi belanja pemerintah daerah. Artinya, semakin besar proporsi PAD dalam stuktur pendapatan maka semakin tinggi efisiensi belanja pemerintah daerah tersebut.

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This thesis is conducted to analyze the relationship between fiscal decentralization and local government spending efficiency in Central Java. This study utilizes the pooled data of local government and regional data for the period of 2001-2012. This study is conducted into two steps. The first step is to measure spending efficiency using Data Envelopment Analysis (DEA). In the second step, regression analysis is conducted to assess the impact of fiscal autonomy and other determinants on spending efficiency score. The result points out along with modern fiscal decentralization theory that more fiscally autonomous as reflected by local owned revenue, encourages a better spending efficiency of local government. This can be concluded that a higher proportion of local owned revenue on local revenue structure exhibits more efficient the local spending."