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"[ABSTRAKReformasi dalam tata kelola penyelenggaraan pemerintah kita kenal denganistilah reformasi birokrasi. Beberapa permasalahan yang dihadapi adalahperbedaan pemahaman terhadap peraturan dan manajemen sumber daya manusiaaparatur belum dilaksanakan secara optimal untuk meningkatkan profesionalisme,kinerja pegawai dan organisasi. Tunjangan kinerja merupakan cara yangdigunakan untuk meningkatkan profesionalisme kinerja pegawai sebagai bentukpenghargaan terhadap prestasi kerja Aparatur Sipil Negara dalam rangkapelaksanaan reformasi birokrasi. Tesis ini berupaya untuk mengetahui kesesuaianPERMEN KP Nomor 30/PERMEN-KP/2013 dalam hal penilaian dan pemberiantunjangan kinerja sebagaimana Undang-Undang Nomor 5 Tahun 2014 tentangAparatur Sipil Negara mengaturnya dalam Manajeman Aparatur Sipil Negara(ASN) serta menganalisis dampak pemberian tunjangan kinerja dapatmempengaruhi peningkatan kinerja pegawai Inspektorat Jenderal (Itjen KKP)apabila dikaitkan dengan asas akuntabilitas dalam hukum administrasikepegawaian. Penulisan tesis ini menggunakan metode penelitian yuridis normatifdengan melihat, menelaah dan menginterpretasikan hal-hal yang bersifat teoritisyang menyangkut asas-asas hukum berupa konsepsi, peraturan perundangundangan,pandangan, doktrin hukum dan sistem hukum yang berkaitan.Berdasarkan analisis, perbedaan pemahaman mengenai peraturan pada tingkatpusat terhadap pengisian penilaian kinerja yang dilakukan berdampak tidakberjalannya penilaian kinerja secara teratur dan tertib. Pemberian tunjangankinerja pada lingkup Itjen KKP belum menunujukkan peningkatan kinerja yangsignifikan. Hal ini berakibat terhadap terhambatnya pelaksanaan reformasibirokrasi sebagai perubahan besar dalam tata kelola pemerintahan (goodgovernance) di lingkup Itjen KKP.

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ABSTRACTReform of governmental performance management so called BureaucracyReform. Some faced problems are the difference between comprehension toregulation and human resource (apparatus) management had not beenimplemented to increase professionalism, employees performance andorganization optimally. Performance support/allowance is any method to increaseprofessionalism of employees performance as any appreciation/award toachievement of State Civil Servant within framework of bureaucracy reformationimplementation. This thesis had endeavored to know suitability of GovernmentalRegulation of Marine and Fishery No. 30/PERMEN-KP/2013 regardingevaluation and performance awarding/supporting as Law No.5 of 2014 on StateCivil Apparatus regulating in State Civil Apparatus (ASN) management andimpact analysis of such performance awarding/supporting may influenceemployees performance increasing of General Inspectorate of Maritime andFishery Ministry if it is related with accountability principles in employeeadministrative law. This thesis writing uses normative and juridical researchmethod by observing, studying and interpreting theories relating to legal principlesuch as conception, rules and regulation, legal doctrine and related law system.Based on analysis, comprehension on regulation at central/state level againstperformance evaluation completing having impact that performance evaluationmay not be implemented regularly and orderly. Performance awarding/supportingat scope of General Inspectorate of Ministry of Marine Affairs and Fisheries hadnot indicated significant performance increasing. It result in the hindrance ofbureaucracy reform implementation of good governance at scope of GeneralInspectorate of Ministry of Marine Affairs and Fisheries.;Reform of governmental performance management so called BureaucracyReform. Some faced problems are the difference between comprehension toregulation and human resource (apparatus) management had not beenimplemented to increase professionalism, employees performance andorganization optimally. Performance support/allowance is any method to increaseprofessionalism of employees performance as any appreciation/award toachievement of State Civil Servant within framework of bureaucracy reformationimplementation. This thesis had endeavored to know suitability of GovernmentalRegulation of Marine and Fishery No. 30/PERMEN-KP/2013 regardingevaluation and performance awarding/supporting as Law No.5 of 2014 on StateCivil Apparatus regulating in State Civil Apparatus (ASN) management andimpact analysis of such performance awarding/supporting may influenceemployees performance increasing of General Inspectorate of Maritime andFishery Ministry if it is related with accountability principles in employeeadministrative law. This thesis writing uses normative and juridical researchmethod by observing, studying and interpreting theories relating to legal principlesuch as conception, rules and regulation, legal doctrine and related law system.Based on analysis, comprehension on regulation at central/state level againstperformance evaluation completing having impact that performance evaluationmay not be implemented regularly and orderly. Performance awarding/supportingat scope of General Inspectorate of Ministry of Marine Affairs and Fisheries hadnot indicated significant performance increasing. It result in the hindrance ofbureaucracy reform implementation of good governance at scope of GeneralInspectorate of Ministry of Marine Affairs and Fisheries.;Reform of governmental performance management so called BureaucracyReform. Some faced problems are the difference between comprehension toregulation and human resource (apparatus) management had not beenimplemented to increase professionalism, employees performance andorganization optimally. Performance support/allowance is any method to increaseprofessionalism of employees performance as any appreciation/award toachievement of State Civil Servant within framework of bureaucracy reformationimplementation. This thesis had endeavored to know suitability of GovernmentalRegulation of Marine and Fishery No. 30/PERMEN-KP/2013 regardingevaluation and performance awarding/supporting as Law No.5 of 2014 on StateCivil Apparatus regulating in State Civil Apparatus (ASN) management andimpact analysis of such performance awarding/supporting may influenceemployees performance increasing of General Inspectorate of Maritime andFishery Ministry if it is related with accountability principles in employeeadministrative law. This thesis writing uses normative and juridical researchmethod by observing, studying and interpreting theories relating to legal principlesuch as conception, rules and regulation, legal doctrine and related law system.Based on analysis, comprehension on regulation at central/state level againstperformance evaluation completing having impact that performance evaluationmay not be implemented regularly and orderly. Performance awarding/supportingat scope of General Inspectorate of Ministry of Marine Affairs and Fisheries hadnot indicated significant performance increasing. It result in the hindrance ofbureaucracy reform implementation of good governance at scope of GeneralInspectorate of Ministry of Marine Affairs and Fisheries., Reform of governmental performance management so called BureaucracyReform. Some faced problems are the difference between comprehension toregulation and human resource (apparatus) management had not beenimplemented to increase professionalism, employees performance andorganization optimally. Performance support/allowance is any method to increaseprofessionalism of employees performance as any appreciation/award toachievement of State Civil Servant within framework of bureaucracy reformationimplementation. This thesis had endeavored to know suitability of GovernmentalRegulation of Marine and Fishery No. 30/PERMEN-KP/2013 regardingevaluation and performance awarding/supporting as Law No.5 of 2014 on StateCivil Apparatus regulating in State Civil Apparatus (ASN) management andimpact analysis of such performance awarding/supporting may influenceemployees performance increasing of General Inspectorate of Maritime andFishery Ministry if it is related with accountability principles in employeeadministrative law. This thesis writing uses normative and juridical researchmethod by observing, studying and interpreting theories relating to legal principlesuch as conception, rules and regulation, legal doctrine and related law system.Based on analysis, comprehension on regulation at central/state level againstperformance evaluation completing having impact that performance evaluationmay not be implemented regularly and orderly. Performance awarding/supportingat scope of General Inspectorate of Ministry of Marine Affairs and Fisheries hadnot indicated significant performance increasing. It result in the hindrance ofbureaucracy reform implementation of good governance at scope of GeneralInspectorate of Ministry of Marine Affairs and Fisheries.]"

"Daya saing merupakan permasalahan klasik bagi industri pengolahan Indonesia khususnya sektor mikro dan kecil. Salah satu upaya untuk meningkatkan daya saing adalah penerapan sertifikasi produk. Dengan menggunakan data cross-section dari Survei IMK Tahun 2019 yang dikeluarkan BPS dan metode regresi OLS dan Logit, penelitian ini bertujuan untuk menganalisis dampak penerapan sertifikasi produk yaitu SNI, sertifikat nasional lainnya, sertifikasi internasional, dan merek dagang terhadap peningkatan daya saing industri mikro dan kecil di Indonesia. Daya saing diukur dengan nilai tambah, produktivitas tenaga kerja dan ekspor. Hasil menunjukan bahwa kepemilikan sertifikat internasional dan merek dagang berpengaruh signifikan terhadap peningkatan nilai tambah, produktivitas tenaga kerja dan ekspor IMK. Sedangkan sertifikat SNI hanya berpengaruh terhadap peningkatan produktivitas tenaga kerja. Selain itu penelitian ini juga melihat dampak sertifikasi produk berdasarkan ukuran usaha. Hasil menunjukan bahwa sebagian besar sertifikasi produk lebih berpengaruh pada industri mikro dibandingkan dengan industri kecil. Dengan demikian pemerintah dapat melanjutkan dan mengintegrasikan program fasilitasi sertifikasi produk bagi IMK sebagai upaya mendorong peningkatan daya saing IMK.

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Competitiveness is a classical problem for the Indonesian manufacturing industry, especially the micro and small industrie. One of the efforts to improve competitiveness is the application of product certification. Using cross-sectional data from Survey IMK 2019 from BPS and using OLS and Logit regression methods, this study aims to analyze impact from product certification namely SNI, other national certificates, international certifications, and trademarks to increasing the competitiveness of micro and small industries in Indonesia. Competitiveness measured by value added, labor productivity and exports. The results show that ownership of international certificates and trademarks has an effect on increasing value added, labor productivity and IMK exports. While the SNI certificate only affects the increase in labor productivity. In addition, this study also analyze at product certification based on business size. The results show that most of product certification has more influence on micro industries compared to small industries. Thus, the government can continue and integrate the certificate facilitation for IMK to encourage IMK’s competitiveness.         "

"Tesis ini membahas tentang pertanggungjawaban Notaris terhadap akta autentik yang dibuatnya berdasarkan suatu kuasa lisan yang tidak memenuhi syarat sahnya perjanjian. Permasalahan yang dibahas yaitu Akta Nomor 20 tanggal 28 Oktober 2008 yang dibuat oleh Notaris J yang mengandung cacat hukum karena kuasa lisan yang menjadi dasar dibuatnya akta tersebut ternyata tidak sah karena tidak memenuhi syarat sah perjanjian menurut Pasal 1320 Kitab Undang-undang Hukum Perdata. Penelitian ini menggunakan bentuk yuridis normatif. Tipologi penelitian ini adalah deskriptif-analitis. Jenis data yang dipakai adalah data sekunder. Metode analisis data penelitian ini menggunakan metode analisis data kualitatif.Hasil penelitian ini menyimpulkan bahwa suatu akta yang dibuat berdasarkan kuasa lisan yang tidak memenuhi syarat kesepakatan berakibat akta tersebut dapat dimintakan pembatalan oleh pihak yang merasa dirugikan dan Notaris yang membuatnya dapat dikenakan pertanggungjawaban secara moral, administratif, dan perdata.

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This study explained about The Notarys responsibility through AuthenticDeedwhich has been made based on verbal agreement that is not qualified on the requirements validity. The issues are Deed No. 20 Date October 28th, 2018 which made by J Notary containing fault of law because verbal agreement that is being a fundamental in creating a deed. Evidently, the deed is invalid because it does not meet the requirements of agreement validity according to Article 1320 Civil Law Book. The study utilizes normative juridical. The typology of this study is analytical descriptive. The data classification is secondary data. The method in data analysis is qualitative data analysis method.

The result of study concludes that a deed is made based on verbal agreement which does not fit the requirements would affect the cancellation of deed by the aggrieved party and The Notary could responsible morally, administratively, and civilly."

"Perkembangan prinsip transparansi dan akuntabilitas sebagai bagian dari good corporate governance ditujukan untuk mencegah terjadinya tindakan yang dapat merugikan perusahaan dan para pemangku kepentingan. Tulisan ini membahas mengenai implementasi transparansi dan akuntabilitas dalam mencegah penipuan seperti yang terdapat dalam kasus window dressing PT Tiga Pilar Sejahtera Food Tbk. Penelitian ini merupakan penelitian yuridis normatif yang dilakukan dengan studi kepustakaan. Hasil penelitian ini menunjukkan bahwa tindak pidana window dressing yang dilakukan oleh eks direksi perusahaan adalah penipuan dilihat dari tindakan menyajikan informasi yang misleading. Walaupun sudah dilakukan upaya oleh RUPS dan Dewan Komisaris untuk mencegah terjadinya tindak pidana dengan menolak laporan keuangan dan menurunkan kedua eks direksi yang melakukan tindak pidana, hal tersebut tetap memberikan dampak negatif berupa capital loss, kehilangan kepercayaan, dan dampak psikis yang traumatik kepada para pemegang saham. Seharusnya, prinsip transparansi dan akuntabilitas harus dilaksanakan dengan komitmen antar pengurus perusahaan dengan adanya pengawasan yang baik oleh seluruh pihak yang bersangkutan

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The development of the principles of transparency and accountability as part of good corporate governance is aimed at preventing actions that can harm the company and its stakeholders. This paper discusses the implementation of transparency and accountability in preventing fraud such as in the window dressing case of PT Tiga Pilar Sejahtera Food Tbk. This research is normative juridical research conducted by literature study. The results of this study indicate that the window dressing crime committed by former directors of the company is fraud, seen from the act of presenting misleading information. Even though efforts have been made by the GMS and the Board of Commissioners to prevent the occurrence of criminal acts by refusing financial statements and removing the two former directors who committed criminal acts, this still has a negative impact in the form of capital loss, loss of trust, and traumatic psychological effects on shareholders. Supposedly, the principles of transparency and accountability must be implemented with a commitment between company management with good supervision by all parties concerned."

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Kepala Daerah dan/atau Wakil Kepala Daerah yang menjabat mengurusi dan melakukan pelayanan terhadap masyarakat dapat dimungkinkan untuk berhenti dan/atau diberhentikan atas alasan-alasan yang diatur dalam undang-undang. Ketika Kepala Daerah dan/atau Wakil Kepala Daerah berhenti dan/atau diberhentikan terjadi kekosongan jabatan sehingga organisasi Pemerintah Daerah tidak dapat berjalan optimal. Undang-Undang tidak mengatur mengenai peran Gubernur terkait pemilihan wakil gubernur, jangka waktu pengisian jabatan Wakil Gubernur, dan akuntabilitas Wakil Gubernur terpilih melalui Dewan Perwakilan Rakyat Daerah. Metode penelitian ini adalah yuridis normatif. Yuridis normatif yaitu Penulis melakukan analisa terhadap permasalahan tersebut dengan menggunakan pasal-pasal dalam sebuah peraturan perundang-undangan dan berbagai literatur seperti buku, jurnal, tesis, disertasi dan kamus sebagai referensi dalam penulisan penelitian ini. Dalam hal ini Kepala Daerah atau Gubernur tidak memiliki kewenangan penting terkait pengisian jabatan Wakil Gubernur berdasarkan Undang-Undang 10 tahun 2016. Jangka waktu yang diatur dalam pengisian jabatan adalah 18 bulan berdasarkan Undang-Undang 10 tahun 2016. Selanjutnya, tidak ada perbedaan mengenai pertanggung jawaban Wakil Kepala Daerah yang dipilih melalui proses Dewan Perwakilan Rakyat Daerah dan yang melalui pemilihan Kepala Daerah. 

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Governor and / or Vice Governor who are in charge of managing and serving the community may be able to stop and / or be dismissed for reasons stipulated in the law. When the Governor and / or Vice Governor stops and / or dismissed a vacancy occurs so that the Regional Government organization cannot run optimally. The Act does not regulate the role of the Governor regarding the election of the Vice Governor, the period of filling in the position of Vice Governor, and accountability of the elected Vice Governor through the Regional People`s Representative Council. This research method is normative juridical. Normative juridical, namely the author analyzes the problem by using articles in a statutory regulation and various literatures such as books, journals, theses, dissertations and dictionaries as references in writing this research. In this case the Governor does not have important authority regarding the deployment of the Vice Governor position under Law 10 of 2016. The period stipulated in filling in the position is 18 months under Law 10 of 2016. Furthermore, there is no difference regarding accountability Vice Governor chosen through the process of the Regional People`s Legislative Assembly and through the election of Regional Heads.

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"ABSTRAKTesis ini membahas tentang bentuk Maladministrasi dalam ImplementasiPeraturan Kementerian Kelautan dan Perikanan Nomor 02/Permen-KP/2015Tentang Larangan Penggunaan Alat Penangkapan Ikan Pukat Hela (Trawls) danPukat Tarik (Seine Nets) Berdasarkan Rekomendasi Ombudsman Nomor06/REK/0201.2015/PBP-24/VI/2015. Peraturan ini dinilai melampauikewenangan Menteri Kelautan dan Perikanan, karena dianggap melampauiketentuan Pasal 9 Undang-undang Nomor 31 tahun 2004 tentang Perikanan.Peraturan ini dalam proses penerbitan dianggap menyimpang dari prosedur karenatidak sesuai dengan tata cara pembentukan peraturan perundang-undangan yangdiatur dalam undang-undang Nomor 12 tahun 2011 dan Peraturan ini dianggapsebagai perbuatan tidak patut dimana dalam substansi Peraturan Menteri Kelautandan Perikanan Nomor 02/Permen-KP/2015 tidak memberikan sosialisasi danwaktu transisi yang cukup. Namun Menteri Kelautan Perikanan tetap padakeputusannya untuk tetap memberlakukan Peraturan tersebut dan tidakmelaksanakan Rekomendasi Ombudsman Nomor 06/REK/0201.2015/PBP-24/VI/2015 yang pada intinya merekomendasikan Menteri Kelautan danPerikanan untuk menunda pemberlakuan Peraturan Menteri Nomor 02/Permen-KP/2015. Tesis ini menggunakan penelitian yuridis normatif karenamenitikberatkan pada penelitian kepustakaan yang intinya meneliti asas-asashukum, sistematis hukum, dan sinkronisasi hukum dengan cara menganalisanya.Data yang diperoleh dianalisis dengan menggunakan metode deskriptif kualitatif.Selanjutnya, hasil yang diharapkan dalam permasalahan yang dibahas dalam Tesisini adalah untuk mengetahui bentuk Maladministrasi dalam ImplementasiPeraturan Menteri Kelautan dan Perikanan Nomor 02/Permen-KP/2015 dan peranrekomendasi Ombudsman dalam kebijakan tersebut. Sehingga tujuan menciptakanpemerintahan yang baik, bersih, dan efisien guna meningkatkan kesejahteraanserta menciptakan keadilan dan kepastian hukum bagi seluruh warga Negara dapattercapai.

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ABSTRACTThis thesis discusses the forms of maladministration in the implementation ofRegulation of the Minister of Marine Affairs and Fisheries Number 02/Permen-KP/2015 on Restriction on the Use of Trawls and Seine Nets pursuant toOmbudsman Recommendation Number 06/REK/0201.2015/PBP-24/VI/2015. Theregulation is regarded as overstepping the authority of the Minister of MarineAffairs and Fisheries, as it considered as exceeding the provision of Article 9 ofLaw Number 31 of 2004 on Fisheries. The promulgation process of the regulationis deemed to have deviated from due procedure as it does not follow procedure forthe enactment of regulatory instruments as stipulated in Law Number 12 of 2011and the regulation is deemed as an impropriate act, as the provisions contained inthe regulation does not provide sufficient period for dissemination and transition.Despite such condition the Minister has insisted to implement the regulation andchose not to heed Ombudsman Recommendation Number06/REK/0201.2015/PBP-24/VI/2015 which in essence advises the Minister topostpone the enactment of the regulation. This thesis uses a legal normativeapproach in its analysis of the related legal principles, systematic, and alignment.Data are analyzed using a descriptive qualitative method. Further, the expectedoutput of the discussion is an understanding of the form of maladministration inthe implementation of the ministerial regulation and the role of the Ombudsmanrecommendation in such policy, and thus allowing the creation of a clean andefficient governance to enhance prosperity and justice and legal certainty for allcitizens."

"ABSTRAKSkripsi ini membahas mengenai pengaturan beneficial ownership dantransparasinya di Indonesia, yang mana pengaturannya ditemukan di dalam sektoragraria, investasi, keuangan, pasar modal, perpajakan dan perindustrian, skripsi inijuga membahas pengaturan internasional terkait dengan beneficial ownership,yaitu terdapat didalam OECD Model Tax Convention 1977 and 2014 Update,FATF Guidance on Beneficial Ownership and Transparency 2014 dan G20 High-Level Principles on Beneficial Ownership Transparency 2014 sebagai panduaninternasional dari pengaturan di Indonesia, pada penelitian yuridis normatif iniakan dijelaskan analisis pengaturan beneficial ownership di Indonesia denganpengaturan internasional dan analisis pengaturan antar sektor untuk keperluanharmonisasi peraturan perundang-undangan sehingga dicapai pengaturan yanglebih baik dan mencegah kerugian negara yang diakibatkan corporate crimes danpelanggaran lainnya.

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ABSTRACTThis thesis discusses the regulations on beneficial ownership and it's transparencyin Indonesia, the regulations are found in the agrarian, investment, finance, capitalmarkets, taxation and industry sectors, this thesis also discusses internationalregulations relating to beneficial ownership that contained in the OECD ModelTax Convention 1977 and 2014 Update, FATF guidance on Beneficial Ownershipand Transparency 2014 and the G20 High-Level Principles on Beneficialownership Transparency 2014 as international guidelines of the regulations inIndonesia, at this juridical normative thesis there will be an analysis of beneficialownership regulations in various sectors with international regulations and acomparative analysis among aforementioned sectors for regulationsharmonization with purpose of achieving better beneficial ownership regulationsand prevention state losses caused by corporate crimes and another violations."

"ABSTRAKTeknologi telah berhasil mendisrupsi semua yang kita ketahui, termasuk sektor keuangan. Ribuan startup telah tercupta di seluruh dunia, dengan yang paling populer selama beberapa tahun terakhir ini adalah fintech. Di Indonesia, fintech baru mulai mencuat baru-baru ini. Berfokus pada Peer-to-Peer Lending, penelitian ini mencoba untuk memahami bagaimana persepsi investor terhadap layanan peer-to-peer lending dan bagaimana hal itu mempengaruhi niat berkelanjutan untuk menggunakan platform. Studi ini telah mengumpulkan 110 responden yang memiliki pengalaman dalam berinvestasi dalam platform Peer-to-Peer Lending. Metode Partial Least Square digunakan untuk menguji model yang diusulkan, yang menghasilkan risiko keuangan memiliki efek paling negatif pada intensi berkelanjutan pengguanaan Peer-to-Peer Lending, sedangkan Economic Benefit memiliki efek positif terkuat. Studi ini dapat berkontribusi untuk memahami manfaat dan faktor risiko yang mempengaruhi intensi penggunaan Peer-to-Peer Lending secara berkelanjutan, karena studi tentang topik ini masih sangat sedikit.

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ABSTRACTTechnology has come to disrupt everything we know, including the financial sector. Thousands of startups had has risen around the world, with the most popular one for these few years were Financial Technology. In Indonesia, such thing has just gained its fame recently. Focusing on Peer to Peer Lending, this study tries to understand how people on lender side perceived the services and how that affecting the continuous intention to use the platform. This research has collected 110 participants that have experience on investing at Peer to Peer Lending platforms. Partial Least Square method was used to test the proposed model, resulting on financial risk had the most negative effect on Peer to Peer Lending continuance intention, while economic benefit had the strongest positive effect. This study can contribute to understand the benefit and risk factors that affecting the Peer to Peer Lending continuance intention, as there are very limited number of study regarding the topic. "

"ABSTRAKPenelitian ini bertujuan menganalisis pengaruh desentralisasi fiskal danakuntabilitas laporan keuangan terhadap tingkat korupsi pada Pemerintah DaerahProvinsi di Indonesia periode tahun 2010-2013. Penelitian ini adalah penelitiankuantitatif dengan data panel. Pengujian model menggunakan model Regresidengan model efek random. Variabel akuntabilitas laporan keuangan berperansebagai variabel moderasi yang diduga dapat menurunkan pengaruh positifdesentralisasi fiskal terhadap tingkat korupsi. Variabel akuntabilitas laporankeuangan diukur dengan opini audit dan tindak lanjut rekomendasi hasilpemeriksaan BPK RI. Hasil penelitian membuktikan bahwa desentralisasi fiskalmemiliki pengaruh positif terhadap tingkat korupsi. Tindak lanjut hasilpemeriksaan yang dilakukan oleh Pemerintah Daerah Provinsi dapatmemperlemah hubungan positif pengaruh desentralisasi fiskal terhadap tingkatkorupsi

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ABSTRACTThe objective of this research is to analyze the effect of fiscal decentralization danaccountability of Financial Statements on level of corruption in local governmentin Indonesia during 2010-2013. This study is quantitative research by using paneldata dan multiple regression with random effect model. The accountability of theFinancial Statements variable contribute as a moderating variable that could beexpected to decrease the positive effects of fiscal decentralization on the level ofcorruption. accountability of financial statements variables measured with an auditopinion dan Audit rectification by the Provincial Government. The study findsthat fiscal decentralization has positive correlation on level of corruption. Auditrectification by the Provincial Government weakens the positive effect of fiscaldecentralization to the level of corruption"

"ABSTRAKini mencoba untuk menjelaskan tentang implementasi program penanggulangan kasus penangkapan ikan secara ilegal di wilayah perairan Indonesia yang dilakukan oleh Satgas Pemberantasan Penangkapan Ikan secara Ilegal Satgas Illegal Fishing . Dalam Satgas tersebut KKP, TNI AL, Polri, BAKAMLA, dan Kejaksaan Agung bekerja sama untuk memberantas penangkapan ikan secara ilegal yang terjadi di wilayah perairan Indonesia. Pada implementasinya, berbagai upaya telah dilakukan, mulai dari kerjasama dengan lembaga dalam negeri, organisasi internasional dan negara lain. Kekurangan dalam implementasi terjadi pada pertukaran informasi dan komunikasi yang kurang intens sehingga terjadi kecolongan, dan juga BAKAMLA yang partisipasinya tidak begitu terlihat dalam penanggulangan illegal fishing ini.

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ABSTRAKpaper attempts to explain the implementation of illegal fishing cases control program in Indonesian waters conducted by the Illegal Fishing Task Force. Previous systems failed to handle the case of illegal fishing, so, through Presidential Decree No. 115 2015, a Task Force was formed to combat illegal fishing. Inside the Task Force, the Ministry of Marine and Fisheries, Navy, Police, BAKAMLA, and the Attorney General are working together to combat illegal fishing that occurred in Indonesian waters. In its implementation, various attempts have been made, ranging from cooperation with domestic institutions, international organizations and other countries. Shortcoming in the implementation occurs in the exchange of information and communication, and also BAKAMLA whose participation is not so visible in response to illegal fishing problem."