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"Abstract. Together with the implementation of local autonomy, Indonesia implemented the concept of fiscal decentralization,manifested through the local government’s authority to collect tax and retribution. The implementation process of such policy,however, still triggers certain problems, such as people’s perception of tax as burdensome obligation without any right ofcounter-achievement (compensation) for its payment. This research aims to study the paradigm change of local tax, viewedfrom three aspects: (1) the paradigm shift of local tax in Indonesian governance system, (2) new paradigm of local tax, (3) theeffect of local tax paradigm change toward local developments. The approach used is qualitative with data collection techniquesof observation, in-depth interview and literature study. The result shows that the paradigm change of local tax is necessary sincethere is a spectrum of democracy development in society due to the fact that the revenue from local retribution is less than therevenue from local tax. As a consequence, local tax paradigm should be altered i.e. local tax must give counter-achievementfor the related tax sectors. Hence, local tax paradigm change shall increasingly influence the taxpayers to obediently fulfill theirobligation of paying local tax since they may directly enjoy the benefit of their tax."

"Dalam lingkungan global, regional maupun lokal yang dinamis, perusahaan harus siap menghadapi tantangan perubahan. Penelitian ini bertujuan untuk memahami hubungan antara budaya organisasi, komitmen organisasi dan kesiapan berubah. Penelitian dilakukan di Kantor Pusat Asuransi Jiwa Bersama (AJB) Bumiputera 1912 pada bulan Agustus sampai September 2014 dengan responden sebanyak 190 karyawan yang terpilih melalui metode purposive sampling. Alat statistik yang digunakan dalam melakukan analisis adalah Uji-t berpasangan dan Structural Equation Modeling (SEM). Hasil pengujian rataan skor orientasi budaya saat ini dengan skor orientasi budaya yang disukai berbeda secara signifikan. Analisis menggunakan SEM menunjukkan bahwa budaya organisasi saat ini memiliki pengaruh positif terhadap komitmen organisasi tetapi berpengaruh secara negatif terhadap kesiapan berubah. Budaya organisasi yang disukai memiliki pengaruh positif terhadap komitmen organisasi dan kesiapan berubah. Komitmen organisasi memiliki pengaruh positif terhadap kesiapan berubah.

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In the dynamic global, regional and local environment, organization should be ready to face the challenge of changes. This research aims to understand the relationship between cultural organization, organizational commitment and readiness to change. The research was conducted at Bumiputera 1912 Mutual Life Insurance Company (MLIC) Head Office in August and September 2014 with 190 respondents selected using purposive sampling method. Paired sample t-test and Structural Equation Modeling (SEM) analysis were employed as statistical tools. The results of this study showed that the mean score between existing cultural orientation and preferred cultural orientation differ significantly. SEM analysis found that the existing organizational culture has positive effect on organizational commitment but negatively affects the readiness to change. Preferred organizational culture has a positive effect both on organizational commitment and readiness to change significantly. Organizational commitment has positive effect on readiness to change."

"Berbagai isu strategik yang memengaruhi kinerja pemerintahan daerah di Indonesia sangat kompleks seperti halnya pada pemerintahan daerah di negara lain, sebagaimana diungkapkan pada hasil penelitian-penelitian sebelumnya, antara lain kemampuan fiskal, latar belakang pimpinan daerah sebagai entrepreneur, dan kapasitas manajemen memiliki pengaruh signifikan terhadap kinerja pemerintahan daerah. Penelitian ini mencoba untuk melakukan investigasi terhadap isu-isu strategik lainnya yaitu karakteristik daerah, public entrepreneurship, lingkungan strategik, serta penegakan etika dan akuntabilitas apakah sangat penting dan pasti pengaruhnya terhadap kinerja pemerintahan daerah. Sebagai tahap awal penelitian menyeluruh terkait pengaruh public entrepreneurship terhadap kinerja pemerintahan daerah, pemetaan perlu dilakukan untuk memastikan tingkat kepentingan dan kepastian dari asumsi strategik tersebut dengan pendekatan Strategy Assumption Surfacing Test (SAST) yang melibatkan pakar secara terbatas melalui penyebaran kuesioner dan Focus Group Discussion (FGD). Hasil olah data atas jawaban kuesioner mengindikasikan variabel karakteristik pemerintahan daerah dan elemen-elemennya (aset daerah, kapasitas fiskal, kapasitas manajemen dan perilaku kewirausahaan), public entrepreneurship (inovasi, kreativitas, proaktivitas, risk-taking dan orientasi kepentingan publik) merupakan asumsi strategik yang penting dan cukup pasti pengaruhnya terhadap kinerja pemerintahan daerah di Indonesia.

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Various strategic issues that have an effect towards the performance of local governments in Indonesia are very complex just like the local governments in other countries, as investigated on previous researches. These strategic issues, which include the fiscal capacity, the background of the local leaders as entrepreneurs, and the capacity of management, would have significant influence towards the performance of local governments. This research tries to conduct the investigation towards other strategic issues i.e. the characteristics of local governments, the public entrepreneurship, the strategic environment, and the enforcement of ethics and accountability of bureaucracy, which is both very important and very certain in terms of the influence towards the performance of local governments. As the initial phase of thorough research is related to the influence of public entrepreneurship towards the performance of local government, the mapping needs to be conducted in order to ensure the level of importance and certainty of the strategic issues with the use of the Strategic Assumption Surfacing Test (SAST) approach involving the selected experts through limited Focus Group Discussion (FGD). The results of data processing would give an overview that the characteristics of local governments and its elements (the regional assets, the fiscal capacity, the capacity of management and entrepreneurial behavior), the public entrepreneurship (innovation, the creativity of the individuals within bureaucracy, proactiveness, risk-taking and public-oriented) are the strategic issues, which are important and certainly influence the performance of local governments in Indonesia."

"This article proposes two focuses on the discussion on fiscal decentralization carried out by the government and the important role that taxation in bringing about the process of economic democratization. Taxation is one of the most crucial factors in the strengthening of the role of the government especially the role of tax in budgetary issues. The two issues are strategic for a mutual relationship between the state and its citizen, the state in its legal authority to collect tax from its citizens and on the other hand the citizens to pay taxes as part of its submission to the existing law.

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Abstrak. Penelitian ini mengusulkan dua focus yaitu, diskusi mengenai desentralisasi fiscal yang dilakukan oleh pemerintah dan peran penting perpajakan dalam mewujudkan proses demokratisasi. perpajakan yang dalam mewujudkan proses demokratisasi ekonomi. Pajak merupakan salah satu faktor paling penting dalam penguatan peran pemerintah terutama peran dalam isu-isu anggaran. Terdapat dua isu strategis untuk hubungan timbal balik antara negara dan warganya yaitu, negara dalam kewenangan hukum untuk mengumpulkan pajak dari warganya dan di sisi lain warga untuk membayar pajak sebagai bagian dari penyerahan kepada hukum yang ada."

"Abstract. In general, students want to complete their study faster, graduate and get a job, but in fact the unemployment rate is open of the graduates have increased. Students who have been prepared and furnished with specific skills and expertise increasingly help the student?s preparedness to face undesirable conditions and only become job-seeker, and not as job-provider. Under this circumstance, the study of change in the student mindset toward entrepreneurship is necessary considered to find the right approach in changing people mindset toward the generation of creativity and innovation of the valuable works. This further expectation can help developing students a sense of confidence and their preparedness to navigate the real world after graduation. This research used an action research approach in the form of guidance based on a model of creative economic development and the process model of creativity-innovation-entrepreneurial, through six steps of guidance. The result showed that first, the process of transformation comprising guidance toward change in the mindset of participants run quite well; however, there are still many shortcomings, especially in terms of participants? commitment and ability to develop the creative product. Second, the creation of space for the development of creative ideas, through motivation and awareness of participants, though not yet perfect and there are still barriers, such as the timing and lecture schedule.Abstrak. Mahasiswa pada umumnya ingin cepat menyelesaikan studi, lulus dan memperoleh pekerjaan, namun kenyataanya tingkat pengangguran terbuka dari lulusan sekolah semakin meningkat. Mahasiswa yang telah disiapkan dan dibekali dengan ketrampilan dan keahlian tertentu sangat membantu kesiapan mahasiswa menghadapi kondisi yang tidak dikehendaki dan hanya menjadi jobseeker, melainkan sebagai jobprovider.Berdasarkan hal tersebut maka penelitian tentang perubahan mindset mahasiswa ke arah entrepreneurship dipandang penting yakni untuk menemukan pendekatan yang tepat dalam mengubah mindset seseorang ke arah penciptaan kreatifitas dan inovasi karya-karya yang bernilai.Harapan lebih jauh hal ini dapat membantu menumbuhkan rasa percaya diri mahasiswa dan kesiapannya mengarungi dunia nyata setelah lulus. Riset ini menggunakan pendekatan action research berupa pembinaan berdasarkan model pengembangan ekonomi kreatifdanmodel proses creativity-innovation-entrepreneurial, melalui 6 langkah pembinaan.Hasil menunjukkan bahwa pertama, proses transformasi berupa pembinaan ke arah perubahan mindset peserta berjalan cukup baik, namun demikian masih banyak kekurangan terutama dalam hal komitmen peserta dan kemampuan mengembangakan produk yang kreatif.Kedua, terciptanya ruang gerak pengembangan ide-ide kreatif, melelaui motivasi dan kesadaran peserta, walau belum sempurna dan masih terdapat hambatan, antara lain pengaturan waktu dan jadwal kuliah."

"Abstract. The research aims to describe the profile andrestructuring process of organizational structure of Maros District government. The research uses the theory of organization, concept of local bureaucracy and local government to enrich the study. Through the method of qualitative research and the data analysis technique of interactive model, the research finds that the organizational restructuring of local government was conducted through new formation, merging, division, and removal, either in the structural position, or regional working unit itself. The study also shows the presence of several structural positions and working units that have more than one function. This indicates that the restructuring and functioning of local government organizations has not reflected the rationality of local bureaucracy and shows the complexity of the functions inherent in the organizational structure of local government.Abstrak. Penelitian ini bertujuan mendeskripsikan proses restruktrurisasi dan profil struktur organisasi pemerintahan daerah Kabupaten Maros. Penelitian menggunakan teori organisasi, konsep birokrasi pemerintah daerah (local bureaucracy), konsep pemerintahan daerah (local government) dan perspektif mengenai local bureaucracy untuk memperkaya kajian ini. Melalui metode penelitian kualitatif dan teknik analisis data model interaktif, penelitian ini menemukan bahwa restrukturisasi organisasi pemerinatah daerah dilaksanakan dengan cara pembentukan baru, penggabungan, pemisahan, dan penghapusan, baik pada jabatan struktural maupun satuan perangkat daerah itu sendiri. Hasil kajian menunjukan pula adanya beberapa jabatan dalam struktur dan satuan perangkat daerah yang memiliki lebih dari satu fungsi. Hal ini menandakan bahwa pembangunan struktur dan fungsi organisasi pemerintahan daerah belum mencerminkan rasionalitas birokrasi lokal serta menunjukkan adanya kompleksitas fungsi yang melekat pada suatu struktur organisasi pemerintah daerah."

"ABSTRACT.This research studies the local-based MDGs and ARG models of poverty eradication efforts in border areas in West Borneo. The aim is to map the psycho-social economic dimensions and identify the behavior of poverty-stricken groups. Poverty in border areas is getting higher compared to other areas since they are strategically and geographically different in characteristics. The purpose of the study is to improve the policy and budgeting system of poverty eradication programs. A qualitative approach is used through the concept of planning and developing. The result shows that the high income of some people does not reduce the number of poor family in border areas. Poor areas in Sambas District are spread in 164 locations, while its development is distributed among 6373 locations. The Gross Domestic Product of Sambas District is higher than two other districts, i.e. IDR 5,287,291.21 and its Per Capita Income is 163,773.00 per month. The profile of poor people: most of them work in agricultural sector, have low education, have improper house with no lavatory, and in average have four children. ABSTRAK.Penelitian Model Millenium Development Goals (MDG?S) ini adalah untuk mengembangkan Anggaran Responsif Gender (ARG) Berbasis Lokal, yang merupakan upaya mengurangi kemiskinan daerah perbatasan. Tujuannya adalah membuat peta dimensi-dimensi psikososial ekonomi dan mengidentifikasi sikap perilaku kelompok miskin. Kemiskinan daerah perbatasan bergerak semakin tajam dibanding daerah lain, karena ia memiliki ciri-ciri yang bernilai strategis, dan berbeda secara geografis. Tujuan kajian ini adalah untuk memperbaiki kebijakan dan sistem pennganggaran.Pendekatan kualitatif digunakan melalui perencanaan, dan pengembangan. Hasil penelitian menunjukkan perolehan pendapatan yang tinggi pada sebagian masyarakat tidak mengurangi jumlah kelompok keluarga miskin. Daerah miskin di Kabupaten Sambas berjumlah 164 lokasi, dibanding 2 daerah lain, Sementara sebaran pembangunan sekitar 6373 tempat. PDB Kabupaten Sambas lebih tinggi dibanding 2 daerah yang lain yaitu sekitar Rp.5.287.291,21 dan pendapatan per kapita Rp.163.773,00 per bulan. Profil masyarakat miskin tersebut bekerja di sektor pertanian , berpendidikan rendah, rumah yang kurang layak huni, tidak ada toilet,sebagian besar beranak 4 orang."

"Abstract. Centralized approach is no longer perceived as effective in managing natural resources such as the forest. In line with the good governance movement, practices of forest resource management have changed from one-bureaucratic show into partnership. Consequently, the concept of transparency, accountability, and broader public participations should be institutionalized to improve the sustainability of forest management. By using the experience of Banyumas? forest communities as case studies, this research aims to examine the extent to which the practice of good governance in forest management develops and influences the sustainability of forest management. Since this study was been intended to reveal the process of governance practices at the level of community-based organization, it uses the descriptive-qualitative approach in its analysis. The result of this study shows that participatory forest monitoring, transparency and accountable asset utilization have been practiced by the local forestry organization in their forest management. The researcher also found that strong traditions and local leadership contributes positively to good governance practices by providing cultural dialogue forum, social control and a spirit of volunteering.Abstrak. Sumber daya alam seperti hutan tidak lagi efektif untuk dikelola dengan pendekatan terpusat. Sejalan dengan gerakan pemerintahan yang baik, praktik pengelolaan sumber daya hutan telah berubah dari satu-cara birokrasi kepada cara-cara kemitraan. Akibatnya, konsep transparansi, akuntabilitas, dan partisipasi publik yang lebih luas harus dilembagakan untuk meningkatkan kelestarian hutan. Dengan menggunakan pengalaman masyarakat di hutan Banyumas sebagai studi kasus, penelitian ini bertujuan untuk menguji sejauh mana praktek gerakan pemerintahan yang baikdidalam pengelolaan hutan untuk mengembangkan dan mempengaruhi kesesuaian pengelolaan hutan. Karena penelitian ini telah dimaksudkan untuk mengungkapkan proses praktek tata kelola pada tingkat masyarakat berbasis organisasi, penelitian ini menggunakan pendekatan deskriptif-kualitatif dalam analisisnya. Hasil dari penelitian ini menunjukkan bahwa penyertaan dalam pemantauan hutan , transparansi dan akuntabilitas dalam pemanfaatan aset telah dipraktekkan oleh organisasi kehutanan setempat dalam pengelolaan hutan. Saya juga menemukan bahwa tradisi yang kuat dan kepemimpinan lokal memberikan kontribusi positif bagi praktek tata kelola yang baik dengan menyediakan forum dialog budaya, kontrol sosial dan semangat sukarela."

"Abstract. Analyzing the root of conflict in the practice of decentralization and transfer of authority from the State to Nagari, it turns out that Nagari has been ?framed? by the State (provincial and district government) to perform its tasks regardless of the original culture and characteristics of the local community as is stated in Law No. 32 of 2004 concerning the Local Government. Nagari in West Sumatera is still a matter to be discussed, with elaborative variables of social stratification and model of kinship and the notably diverse political system (kelarasan koto piliang and bodi chaniago) enriching Nagari with analysis of its democratic transition history, model of participation and model of intervention by the State along the time."

"This research uses event study method in order to examine the difference in abnormal returns for stocks (average abnormal return) and bonds (spread yield). The sample used is listed companies in Indonesian Stock Exchange for the period 2007-2011 which issue corporate bonds and have bond rating changes issued by PT Pefindo. The analyses of this research were performed using one sample t test, paired t test, and multiple regression method. The results showed that: 1) There is no significant difference on average abnormal stock returns and abnormal bond returns before the announcement, during the announcement, and after the announcement of bond rating changes, 2) Cumulative return of stock increases following bond rating upgrades and decreases following bond rating downgrades although both are insignificant. In contrast, the cumulative return for bonds decreases significantly following bond rating upgrades and increases insignificantly following bond rating downgrade, and 3) The magnitude of bond rating changes gives no significant positive effect on average abnormal stock returns and spread yield.

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Penelitian ini menggunakan metode event study untuk menguji perbedaan abnormal return untuk saham (average abnormal return) dan obligasi ( yield spread ). Sampel yang digunakan dalam penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia periode 2007-2011, mengeluarkan obligasi korporasi, dan mengalami perubahan peringkat obligasi yang diterbitkan oleh PT Pefindo. Analisis data dilakukan dengan menggunakan uji one sample t , paired t , dan metode regresi berganda . Hasil penelitian menunjukkan bahwa : pertama, tidak terdapat perbedaan yang signifikan pada average abnormal stock return dan abnormal bond return baik sebelum pengumuman, saat pengumuman, dan setelah pengumuman perubahan peringkat obligasi; kedua, imbal hasil kumulatif untuk saham meningkat ketika pengumuman upgrade peringkat obligasi dan menurun ketika pengumuman downgrade peringkat obligasi, sementara itu, imbal hasil kumulatif untuk obligasi menurun ketika pengumuman upgrade peringkat obligasi dan meningkat ketika pengumuman downgrade peringkat obligasi; dan ketiga, besaran perubahan peringkat obligasi berpengaruh positif (tetapi tidak signifikan) terhadap average abnormal stock return dan average bond return."