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"ABSTRAKCorruption cases that occur in almost all provinces throughout Indonesia potentially bring financial harm to the government, drawing public attention in the last few years. A large number of provinces where such cases occur have received Unqualified Opinion. As a result there is a discrepancy between the public's perception and the findings of the BPK, Indonesia's supreme audit institution. The public is assured that government institutions or agencies that have received unqualified opinion are free from potential corruption. On the other hand, there are still potential corruption found that can cause financial harm to the state. Meanwhile, the government (BPK) has not conducted any audit on the financial reports to detect corruption. This inconsistency between public perception and the perception of the government, in this case the BPK, is referred to as an expectation gap. This study aims to prove that an unqualified opinion does not relate to level of corruption. The research method uses a combination of qualitative and quantitative/triangulation approach (mixed method). The study collects samples from 31 provinces throughout Indonesia. The result of this study indicates that an unqualified opinion represents the good governance of an organization. However, such opinion does not necessarily guarantee that the institution is free from potential corruption. The reason is that a BPK audit is not designed to detect corruption, but rather to determine the fairness of information presented in financial reports. Result of quantitative testing conducted during the study also confirms the result of the qualitative testing, and thus it can be affirmed that an unqualified opinion does not significantly relate to corruption level."

"SAKTI adalah Aplikasi Keuangan yang dibuat oleh Kementerian Keuangan untuk mendukung implementasi SPAN dan diberlakukan diseluruh Kementerian/lembaga pada tahun 2022 menyatukan beberapa aplikasi satuan kerja sebelumnya. Penelitian ini bertujuan untuk mengetahui implementasi SAKTI dengan pendekatan TAM (Technology acceptance model) pada UPT Pusat Pengembangan SDM Perhubungan Laut dan menganalisis kendala ataupun hambatan. Metode mixed methods adalah metode yang digunakan dalam penelitian ini,  dengan menggabungkan penelitian kualitatif dan penelitian kuantitatif dengan pendekatan studi kasus. Analisa dilakukan menggunakan lima faktor TAM yaitu Persepsi kegunaan (Perceived Usefulness), Persepsi kemudahan pemakaian (perceived ease of use), Sikap (Attitude Toward Using), Niat perilaku (behavioral intention), Pemakaian aktual (actual system usage). Dengan menganalisis kelima faktor TAM ini, peneliti dapat memperoleh wawasan yang lebih komprehensif tentang penerimaan dan penggunaan aplikasi SAKTI oleh pengguna. Hasil analisis menunjukkan bahwa implementasi SAKTI dengan pendekatan TAM (Technology acceptance model) di UPT Pusat Pengembangan SDM Perhubungan Laut secara umum mendapatkan penilaian yang baik dari pengguna, namun masih terdapat kendala dan hambatan diantaranya kualitas jaringan Internet, beban kerja yang meningkat pada beberapa bagian, pelatihan yang kurang memadai, dampak pembaruan dan maintenance.

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SAKTI is a Financial Application created by the Ministry of Finance to support the implementation of SPAN and implemented in all Ministries/agencies in 2022 bringing together several previous work unit applications. This study aims to determine the implementation of SAKTI with the TAM (Technology acceptance model) approach at the UPT Sea Transportation HR Development Center and analyze the obstacles or obstacles. The mixed methods method is the method used in this study, by combining qualitative research and quantitative research with a case study approach. The analysis was carried out using five TAM factors, namely Perceived Usefulness, perceived ease of use, attitude toward using, behavioral intention, actual system usage. By analyzing these five TAM factors, researchers can gain more comprehensive insights about users' acceptance and use of the SAKTI application. The results of the analysis show that the implementation of SAKTI with the TAM (Technology acceptance model) approach at the UPT Sea Transportation HR Development Center generally gets good ratings from users, but there are still obstacles and obstacles including the quality of the Internet network, increased workload in some parts, training inadequate, the impact of renewal and maintenance."

"Penelitian ini dilakukan untuk menganalisis pengaruh opini dan temuan audit terhadap tingkat pengungkapan laporan keuangan pemerintah daerah. Temuan audit dalam penelitian ini terdiri dari jumlah temuan terkait SPI, jumlah temuan terkait ketidakpatuhan dan nilai temuan. Dalam penelitian ini menggunakan 2 (dua) model penelitian. Model pertama yaitu menggunakan metode Lag Effect, yang meneliti pengaruh opini dan temuan audit di tahun 2008 terhadap tingkat pengungkapan laporan keuangan di tahun 2009, sedangkan metode kedua tidak menggunakan Lag Effect. Hasil penelitian menunjukan bahwa untuk kedua model hanya opini dan nilai temuan yang berpengaruh signifikan terhadap tingkat pengungkapan. Untuk opini memiliki pengaruh positif dan signifikan terhadap pengungkapan. Sedangkan untuk nilai temuan berpengaruh negatif dan signifikan terhadap pengungkapan.

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The study was conducted to analyze the effect of audit opinions and findings on the level of disclosure of local government financial reports. Audit findings in this study consisted of the number of findings related to SPI, the number of findings related to non-compliance and value of finding.

In this study using a 2 (two) research model. The first model is using the Lag Effect,which examines the influence of audit opinions and finding in 2008 on the disclosure of financial statement in 2009. While the second method does not use the Lag Effect.

The results showed that for both models only the opinions and the findings of a significant effect on the level of disclosure. For the opinionshas a positive and significant impact on disclosure. As for the value of the findings has a negative and significant effect on disclosure."

"Terdapat bukti substantif pengalaman berbagai negara di dunia bahwa akses pada jasa finansial formal adalah faktor kunci dalam upaya pengentasan kemiskinan. Pemerintah Republik Indonesia telah menempatkan upaya peningkatan mutu dan akses jasa finansial bagi masyarakat Indonesia, sebagai salah satu kebijakan utama dalam pengentasan kemiskinan. Tulisan ini bertujuan untuk membahas dan menganalisa efektivitas badan-badan penyedia jasa finansial di Indonesia, sebagai starting-point dengan memulai analisa efektivitas jasa finansial yang diberikan oleh Bank Perkreditan Rakyat (BPR). Penelitian ini difokuskan kepada BPR di Jawa Barat. Penulis mengevaluasi performa BPR pada 25 kabupaten/kota di Jawa Barat, dengan mengukur tingkat efisiensi teknis melalui metode Stochastic Frontier Approach (SFA). Kota tempat BPR yang memiliki rata-rata in-efisiensi tertinggi adalah Kota Bandung dan Kabupaten dengan in-efisiensi rata-rata BPR-nya yang terendah adalah Kabupaten Ciamis. Peningkatan dalam konsentrasi perbankan di sebuah kabupaten/kota (terindikasi Hirschman-Herfindahl Index) dan peningkatan pendapatan per kapita pada kabupaten/kota tersebut terbukti menurunkan tingkat inefisiensi BPR. Sebagai kesimpulan utama, ditemukan bahwa BPR tidak dapat beroperasi secara efektif pada area yang sangat underdeveloped dan juga tidak dapat beroperasi efektif pada area yang sangat developed.

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There is considerable evidence from around the world to support the idea that access to formal financial services is a key factor towards achieving poverty alleviation. The government of Indonesia has placed high importance on the issue of improved access to financial services and one feels that it would be appropriate to begin the process of analyzing effective financial inclusion initiatives with the existing Bank Perkreditan Rakyat (BPR) system. BPRs have long been an integral part of Indonesia?s financial, economic, and social development. This research is focused on BPRs in West Java. In this research, the writer evaluates BPR performance within twenty-five districts in West Java, by measuring the technical efficiency levels of the BPRs through employing the Stochastic Frontier Approach (SFA). The district that has the highest BPR average inefficiency score is Bandung city and the district with the lowest average BPR inefficiency score is the district of Ciamis. Increases in bank concentration (indicated by the Hirschman-Herfindahl Index) and income per capita are shown to decrease BPR inefficiency levels. Increases in the percentage of the population under the poverty line, the percentage of the labor force with a high school education, the percentage of road length per area, and the amount of bank offices per district, increase the inefficiency levels of BPRs. Overall, it is found that BPRs cannot operate efficiently in areas which are too underdeveloped; neither can they operate efficiently in areas which are too well developed."

"Penelitian ini bertujuan menganalisis pengaruh tingkat maturitas utang pemerintah yang diukur dari maturitas Surat Berharga Negara, terhadap tingkat maturitas utang perusahaan swasta, dengan kontrol berupa selisih yield utang jangka panjang pemerintah dan yield utang jangka pendek pemerintah. Penelitian ini menggunakan metode regresi data panel. Hasil penelitian ini menunjukkan bahwa tingkat maturitas utang pmerintah secara signifikan memengaruhi tingkat maturitas utang perusahaan swasta bahkan setelah dikontrol oleh selisih yield utang jangka panjang pemerintah dan yield utang jangka pendek pemerintah

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The research was conducted to analyze the impact of Government Debt Maturity Level, measured by Treasury Bond maturity, to Private Sector Debt Maturity, with the control of term spread between Short Term Treasury Yield and Long term Treasury Yield. The research used panel data regression model on its conduct. This research found a statistically significant evidence that Government Debt Maturity Level had impact on Private Sector Debt Maturity even after the control of the control of term spread between Short Term Treasury Yield and Long term Treasury Yield"