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"ABSTRAKPenelitian ini bertujuan memberikan usulan perbaikan mekanisme pengendalian anggaran dari tahap penyusunan, penggunaan sampai tahap evaluasi anggaran terbentuknya laporan tunggal dalam aktivitas kerja KOI. Metode penelitian yang digunakan adalah studi kasus dengan pendekatan deskriptif kualitatif. Analisis data dilakukan 2 dua tahap: i pemetaan kebutuhan akun anggaran dan ii analisis aktivitas pengendalian internal dan kelemahannya untuk setiap proses penganggaran: penyusunan, penggunaan dan evaluasi. Hasil yang didapat adalah usulan mekanisme pengendalian anggaran dari tahap penyusunan, penggunaan dan evaluasi anggaran yang didalamnya terdapat aktivitas pengendalian untuk memitigasi risiko kelemahan pengendalian internal. Enam poin kebijakan dalam usulan mekanisme penganggaran antara lain perubahan struktur chart of account COA akuntansi atas hasil evaluasi kebutuhan informasi pelaporan, perubahan struktur organisasi, penambahan fungsi anggaran ke dalam sistem akuntansi, penyediaan saldo cash reserve dari pendapatan sponsor dan sumbangan, peningkatan transparansi pada informasi anggaran, dan peningkatan proporsi pendapatan pada sponsor dan sumbangan.

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ABSTRACTThis research aims to provide the proposed improvement of the budgetary control mechanisms during the preparation, the realization until evaluation phase of budget formation of a single report for KOI. The research methodology used is a case study with a descriptive qualitative approach. Data analysis is performed in two phases i mapping on budget account and ii analysis of internal control activities and its weaknesses for each of the stages in the budgeting process preparation, realization and evaluation. The result is a proposed mechanism of budgetary control and reporting, including its evaluation stage to mitigate the risk of internal control weaknesses. Six policies in the proposal budget mechanisms are gap analysis and its resulting changes in chart of account, changes in organizational structure, adjustment in the accounting system to include budgetary functions, provision of cash reserve balances from sponsorship and donation, increased transparancy in budget information, and increased revenue proportion from sponsorship and donation."

"[ABSTRAKTesis ini membahas konflik antara KONI dan KOI terkait tugas dan fungsi berdasarkan Undang-Undang No. 3 Tahun 2005 mengenai Sistem Keolahragaan Nasional. Tesis ini menggambarkan latar belakang dikeluarkannya UU Sistem Keolahragaan Nasional, faktor-faktor yang menyebabkan konflik, bentuk-bentuk konflik, dampak-dampak yang ditimbulkan konflik, langkah-langkah pengelolaan konflik, serta hambatan-hambatan dalam pengelolaan konflik tersebut. Penelitian ini menggunakan pendekatan kualitatif dengan desain deskriptif. Hasil dari penelitian ini adalah konflik yang terjadi dikategorikan sebagai konflik antar organisasi yang sifatnya horizontal. Konflik bersumber dari struktur organisasi, tata tertib serta anggaran. Ditinjau dari teori konflik Dahrendorf, konflik yang terjadi di antara kedua organisasi memiliki sumber struktural yakni pertanyaan tentang keabsahan kekuasaan yang ada. Namun demikian, dalam setiap konflik selalu melekat perubahan. Penelitian ini memberikan beberapa rekomendasi dalam pengelolaan konflik. Pertama, melakukan revisi atas Undang-Undang Sistem Keolahragaan Nasional melalui Judicial Review di Mahkamah Konstitusi. Kedua, tetap berpegang teguh pada amanat Undang-Undang Sistem Keolahragaan Nasional tapi dengan menambah poin sinkronisasi dan koordinasi pada peraturan turunannya. Ketiga, membuat peraturan baru terkait tugas pengiriman atlet ke ajang internasional yang menjadi pokok konflik yakni standardisasi kualifikasi, proses pengiriman, serta evaluasi. Penelitian ini juga merekomendasikan untuk ditetapkannya sasaran atau target perubahan yakni individu, kelompok dan struktur sosial, serta penggunaan strategi sikap dalam mengkonversi konflik menjadi perubahan yang bermanfaat bagi semua pihak.;

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ABSTRACTThis study described about conflict between KONI and KOI related to task and function according to UU No. 3 Year 2005 about National Sport System. This study described about causes of regulation publishment, causes of conflict, type of conflict, the conflict?s impacts, managements and also constraints in solving the conflict. This study is qualitative research whose descriptive design. Result of this study is this conflict can be categorized as inter organizational conflict whose horizontal character. Sources of conflict are structure of organization, regulation, and also budgeting. According to Dahrendorf?s theory, conflict between two organizations had structural sources such as the question of power legitimacy. However, every conflict has a change. This research gave several recommendations in managing conflict. First of all, part of society, including the organization that involved in conflict, proposed a revise toward UU. No. 3 Year 2005 through Judicial Review Process in Constitutional Court (MK). Second, standing on UU No. 3 Year 2005 but doing synchronization and coordination way in derivative regulation. Third, publishing a new regulation that rules about sending of athletes to international events including making same qualification and same standard both sending and evaluation. This research also recommend to make target of change and using behavioral strategy to convert the conflict.;This study described about conflict between KONI and KOI related to task and function according to UU No. 3 Year 2005 about National Sport System. This study described about causes of regulation publishment, causes of conflict, type of conflict, the conflict?s impacts, managements and also constraints in solving the conflict. This study is qualitative research whose descriptive design. Result of this study is this conflict can be categorized as inter organizational conflict whose horizontal character. Sources of conflict are structure of organization, regulation, and also budgeting. According to Dahrendorf?s theory, conflict between two organizations had structural sources such as the question of power legitimacy. However, every conflict has a change. This research gave several recommendations in managing conflict. First of all, part of society, including the organization that involved in conflict, proposed a revise toward UU. No. 3 Year 2005 through Judicial Review Process in Constitutional Court (MK). Second, standing on UU No. 3 Year 2005 but doing synchronization and coordination way in derivative regulation. Third, publishing a new regulation that rules about sending of athletes to international events including making same qualification and same standard both sending and evaluation. This research also recommend to make target of change and using behavioral strategy to convert the conflict.;This study described about conflict between KONI and KOI related to task and function according to UU No. 3 Year 2005 about National Sport System. This study described about causes of regulation publishment, causes of conflict, type of conflict, the conflict?s impacts, managements and also constraints in solving the conflict. This study is qualitative research whose descriptive design. Result of this study is this conflict can be categorized as inter organizational conflict whose horizontal character. Sources of conflict are structure of organization, regulation, and also budgeting. According to Dahrendorf?s theory, conflict between two organizations had structural sources such as the question of power legitimacy. However, every conflict has a change. This research gave several recommendations in managing conflict. First of all, part of society, including the organization that involved in conflict, proposed a revise toward UU. No. 3 Year 2005 through Judicial Review Process in Constitutional Court (MK). Second, standing on UU No. 3 Year 2005 but doing synchronization and coordination way in derivative regulation. Third, publishing a new regulation that rules about sending of athletes to international events including making same qualification and same standard both sending and evaluation. This research also recommend to make target of change and using behavioral strategy to convert the conflict.;This study described about conflict between KONI and KOI related to task and function according to UU No. 3 Year 2005 about National Sport System. This study described about causes of regulation publishment, causes of conflict, type of conflict, the conflict’s impacts, managements and also constraints in solving the conflict. This study is qualitative research whose descriptive design. Result of this study is this conflict can be categorized as inter organizational conflict whose horizontal character. Sources of conflict are structure of organization, regulation, and also budgeting. According to Dahrendorf’s theory, conflict between two organizations had structural sources such as the question of power legitimacy. However, every conflict has a change. This research gave several recommendations in managing conflict. First of all, part of society, including the organization that involved in conflict, proposed a revise toward UU. No. 3 Year 2005 through Judicial Review Process in Constitutional Court (MK). Second, standing on UU No. 3 Year 2005 but doing synchronization and coordination way in derivative regulation. Third, publishing a new regulation that rules about sending of athletes to international events including making same qualification and same standard both sending and evaluation. This research also recommend to make target of change and using behavioral strategy to convert the conflict., This study described about conflict between KONI and KOI related to task and function according to UU No. 3 Year 2005 about National Sport System. This study described about causes of regulation publishment, causes of conflict, type of conflict, the conflict’s impacts, managements and also constraints in solving the conflict. This study is qualitative research whose descriptive design. Result of this study is this conflict can be categorized as inter organizational conflict whose horizontal character. Sources of conflict are structure of organization, regulation, and also budgeting. According to Dahrendorf’s theory, conflict between two organizations had structural sources such as the question of power legitimacy. However, every conflict has a change. This research gave several recommendations in managing conflict. First of all, part of society, including the organization that involved in conflict, proposed a revise toward UU. No. 3 Year 2005 through Judicial Review Process in Constitutional Court (MK). Second, standing on UU No. 3 Year 2005 but doing synchronization and coordination way in derivative regulation. Third, publishing a new regulation that rules about sending of athletes to international events including making same qualification and same standard both sending and evaluation. This research also recommend to make target of change and using behavioral strategy to convert the conflict.]"

"ABSTRAKTesis ini membahas pengaruh variabel proporsi dewan komisaris independen,direksi independen, dan komite audit yang merupakan mekanisme dari tata kelolaperusahaan terhadap nilai perusahaan. Penelitian ini adalah penelitian deskriptifanalitis, dengan menggunakan data sekunder yang diperoleh dari berbagai sumber.Kesimpulan dari hasil penelitian ini adalah proporsi dewan komisaris independen,direksi independen, dan komite audit, secara simultan maupun parsial tidakmempengaruhi nilai perusahaan yang diambil dari nilai PBV. Sementara variabelkontrol yang adalah ukuran perusahaan memberikan pengaruh negatif signifikanterhadap nilai perusahaan.

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ABSTRACTThe focus of this study is to investigate the effect of proportions of independentcommissioners, independent directors and audit committee which is a corporategovernance mechanism on firm value. This is an analytical descriptive research,using secondary data obtained from various sources. The conclusion of this studyis the proportion of independent commissioners, independent directors and auditcommittee, simultaneously and partially does not affect the firm value taken fromthe PBV ratio. While firm size as control variables, gives a negative significanteffect on firm value."

"Penelitian ini bertujuan untuk menganalisis pengaruh dari mekanisme pelaksanaan pengadaan barang/jasa pemerintah secara elektronik, dari sejak tahap persiapan/perencanaan kebutuhan, proses pengadaan, dan pengendalian internal pada tahap pelaksanaan pengadaan, terhadap capaian kinerja pengadaan barang/jasa. Penelitian ini menggunakan metode deskriptif analisis dengan pendekatan studi kasus. Hasil penelitian menunjukkan bahwa mekanisme perencanaan kebutuhan, evaluasi penetapan pemenang pada proses pengadaan barang/jasa, dan pengendalian internal belum dilaksanakan secara optimal. Hal ini berdampak pada capaian kinerja pengadaan barang/jasa yang tidak maksimal dikarenakan terdapat beberapa output yang tidak memenuhi spesifikasi teknis yang dibutuhkan oleh pengguna sehingga tingkat kepuasan dari pengguna tidak optimal.

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The aims of this research is to analyze the impact of the mechanism of e procurement practices in governmental sector, since the preparation procurement plan phase, procurement process, and internal control on procurement process, to the performance of procurement. This research is using descriptive analysis method with study case approach. The results of this study indicate that the mechanism of procurement plan, the evaluation of bidding to conclude the tender winner, and the internal control on procurement, have not implemented optimally. This, however, have impact to the performance of the procurement which is not achieved the maximum result since some outputs are not met the specification technic required so it leads to the low rate of users satisfaction."

"Simpanan karbon di atas permukaan tanah (BAP) merupakan sumber terbesar cadangan karbon sekaligus sumber yang paling berisiko mengalami penurunan karena degradasi lahan. Hutan Kota Universitas Indonesia (UI) merupakan salah satu kawasan yang berperan penting dalam menyerap dan menyimpan karbon, terutama karbon dari polutan di sekitarnya. Penghitungan cadangan karbon BAP Hutan Kota UI telah dilakukan dengan membagi lokasi penelitian menjadi 3, yaitu Zona Vegetasi Alami, Zona Wallace Barat, dan Zona Wallace Timur. Penelitian dilakukan dengan metode destruktif untuk tumbuhan bawah dan metode non destruktif (menggunakan persamaan alometrik) untuk vegetasi tingkat pohon, tiang, dan pancang.Hasil penghitungan menunjukkan bahwa potensi cadangan karbon untuk Zona Vegetasi Alami, Zona Wallace Barat, dan Zona Wallace Timur berturut-turut adalah 164,308 ton/ha, 103,527 ton/ha, dan 119,165 ton/ha. Cadangan karbon paling banyak berasal pada pohon Acacia mangium (Willd.). Acacia mangium juga merupakan jenis dengan nilai kepentingan (NK) tertinggi. Secara keseluruhan, potensi simpanan karbon di Hutan Kota UI adalah 9.465,866 ton, sedangkan potensi serapan atau emisinya CO2-nya sebesar 34.711,3325 ton.

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Carbon storage on the above ground biomass (AGB) is the largest source of carbon stocks. But it is also a source of carbon that are most vulnerable to land degradation. Urban Forest in Universitas Indonesia (UI) is one area that plays an important role in absorbing and storing carbon, especially carbon from pollutant in the vicinity. Calculation of carbon stock in UI?s urban forest has been done by dividing into three study sites, the Natural Vegetation Zone, West Wallace Zone, and East Wallace Zone. The study was conducted by using destructive methods for undergrowth and non destructive method (using allometric equations) for the vegetation of trees, poles, and stakes.The results show that the potential carbon reserve for Natural Vegetation Zone is 164,308 tons/ha, West Wallace Zone is 103,527 tons/ha, and East Wallace Zone is 119,165 tons/ha. Carbon stocks mostly came from the Acacia mangium and it is also a species with the highest importance value index. Overall, the potential for carbon storage in UI?s urban forest is 9.465,866 tons, while the potential emission of CO2 is equal to 34.711,3325 tons."

"Skripsi ini membahas analisis peran dan penerapan pengendalian internal, audit internal dan komite audit dalam upaya meningkatkan Good Corporate Governance (GCG) di Grup Rumah Sakit yang merupakan bagian dari Grup Rumah Sakit Internasional. Penelitian ini adalah penelitian kualitatif dengan desain deskriptif.Hasil dari penelitian ini menunjukkan bahwa keberadaan pengendalian internal, audit internal dan komite audit dalam suatu rumah sakit dapat meningkatkan GCG pada rumah sakit tersebut, hal ini sama dengan yang berlaku di perusahaan lain pada umumnya. Terdapat fungsi khusus yang berbeda serta perbedaan teknis pada penerapan hal-hal tersebut di rumah sakit dengan yang diterapkan di perusahaan lain.

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The purpose of this study is to analyze the role and the implementation of Internal Control, Internal Audit and Audit Committee in effort to improve the Good Corporate Governance in a Hospital Group, which is part of International Hospital Group. This research is qualitative. The data were collected by deeps interview.

The results of this study indicate that the existence of Internal Control, Internal Audit and Audit Committee in a hospital can improve the GCG practice, as in other companies in general. There are special function differences and technical differences in the implementation of those things in the hospital with that implemented in other companies in general."

"Korupsi terjadi tidak hanya pada tingkat level pemerintahan tertinggi, namun juga pada tingkat terendah, yaitu di desa. Dalam penelitian ini, tujuan utama adalah untuk memahami dan mendiskusikan melemahnya pengendalian sosial di tingkat desa di wilayah Karesidenan Kediri yang mengakibatkan korupsi dana desa. Permasalahan dalam penelitian ini adalah tentang kehidupan di desa yang menggambarkan solidaritas mekanik yang kuat dengan kepatuhan nilai dan norma dalam kehidupan sosial, akan tetapi masih terjadi tindakan korupsi di tingkat desa. Metode yang diterapkan adalah kualitatif dengan menggunakan pendekatan studi kasus korupsi dana desa di wilayah Karesidenan Kediri. Peneliti mengumpulkan data melalui observasi, wawancara, dan analisis fenomena pengendalian di masing-masing desa. Teori-teori yang digunakan untuk membantu analisis adalah occupational crime, containment theory, social exchange theory, dan hubungan patron klien. Hasil penelitian menunjukkan bahwa korupsi dana desa rentan terjadi karena kurangnya pengawasan terhadap perilaku korupsi oleh lingkungan kerja, pihak yang berwajib, dan kehidupan sosial masyarakat. Hal ini menyebabkan ketidakpatuhan terhadap sistem peraturan dan pengendalian terhadap tindakan korupsi di desa. Penelitian ini juga memberikan saran terkait kebijakan pengendalian sosial bagi masyarakat dan pemerintah desa, pengendalian terhadap perilaku korupsi, serta evaluasi terkait kompetensi dan integritas pemerintah desa dalam mencegah korupsi di tingkat desa. Tujuannya adalah agar kejadian serupa tidak terulang di masa mendatang.

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Corruption occurs not only at the highest level of government but also at the lowest level, namely in rural villages. In this study, the main objective is to understand and discuss the weakening of social control at the village level in the Kediri Residency area, resulting in corruption of village funds. The problem in this research lies in the rural community's way of life, which is characterized by strong mechanical solidarity and adherence to values and norms in social life, yet corruption still occurs at the village level. The method employed in this research is qualitative, using a case study approach to examine the corruption of village funds in the Kediri Residency area. The researcher collected data through observation, interviews, and analysis of control phenomena in each village. The theories utilized to aid the analysis include occupational crime, containment theory, social exchange theory, patron-client relationships, and stake in conformity. The research findings indicate that corruption of village funds is prone to occur due to a lack of supervision over corrupt behavior by the work environment, authorities, and social life of the community. This leads to non-compliance with regulatory systems and controls against acts of corruption in the village. The study also provides recommendations regarding social control policies for the community and village governments, control measures against corrupt behavior, and evaluations regarding the competence and integrity of village governments in preventing corruption at the village level. The aim is to prevent similar incidents from recurring in the future."

" History and roles of Komite Nasional Indonesia Pusat, the Central National Committee of Indonesia, as the legislative institution in Indonesia, 1945-1950."