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"Penelitian ini bertujuan menganalisis perbedaan implementasi asas good governance dalam pengelolaan PNBP saat dana dekonsentrasi masih dialokasikan dan setelah dana dekonsentrasi dihapuskan, serta untuk menganalisis perbedaan tersebut terhadap optimalisasi PNBP di sektor pertambangan umum. Penelitian ini menggunakan metode analisis dengan deskriptif kualitatif untuk menjelaskan perbedaan implementasi good governance berdasarkan Pedoman Good Public Governance yang diterbitkan oleh Komite Nasional Kebijakan Governance (KNKG). Hasil penelitian menunjukkan adanya penurunan partisipasi dan budaya hukum pada pengelolaan PNBP, dan asas yang lain, yaitu transparansi, akuntabilitas, serta kewajaran dan kesetaraan cenderung tidak terlalu terpengaruh. Adanya penghapusan dana dekonsentrasi juga berdampak negatif terhadap tujuan pemerintah untuk mencapai optimalisasi PNBP. Untuk mengoptimalkan penerimaan PNBP perlu memaksimalkan peran Inspektorat Jenderal untuk melaksanakan pengawasan, koordinasi yang lebih aktif antara pemerintah pusat dengan pemerintah daerah, evaluasi PNBP yang dilaksanakan oleh seluruh instansi pengelola PNBP, pemberlakuan sistem dan punishment terhadap kewajiban pelaporan PNBP, menyusun Standard Operating Procedures (SOP) pengelolaan PNBP.

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This study aimed to analyze the differences in implementation of good governance in the management of non-tax revenues when deconcentration fund is allocated and after the deconcentration fund is abolished, as well as to analyze the impact to optimization of non-tax revenues in the mining sector. This research uses descriptive method with qualitative analyze to explain the differences in the implementation of good governance based on the Guidelines for Good Public Governance published by Komite Nasional Kebijakan Governance (KNKG). The results showed a decrease in participation and law enforcement in the management of non-tax revenues, and other principles are transparency, accountability, and equality and fairness are likely to be less affected. The abolition of deconcentration fund may negatively impact the government's goal to achieve the optimization of non-tax revenues. To optimize the non-tax revenues, need to maximize the role of Inspectorate General to conduct surveillance, more active coordination between central and local governments, management of non-tax revenue evaluating report provided by all agencies, implementation of reward and punishmnet system to the obligation of reporting of non-tax revenue, and compiling Standard Operating Procedures (SOP) management of non-tax revenue."

"Penelitian ini membahas mengenai pelaksanaan good public governance di lingkungan KPUBC Tipe A Tanjung Priok. Selanjutnya penelitian ini juga menganalisa penerapan whistleblowing system di KPUBC Tipe A Tanjung Priok sebagai salah satu langkah dalam melaksanakan good public governance. Penelitian dilakukan dengan metode studi kasus pada KPUBC Tipe A Tanjung Priok.Hasil dari penelitian ini menjelaskan bahwa whistleblowing system mendukung pelaksanaan good public governance dari sisi akuntabilitas dan pengendalian internal. Penerapan whistleblowing system pada KPUBC Tipe A Tanjung Priok juga berperan sebagai wujud nyata salah satu indikator good public governance yaitu daya tanggap responsivenes.

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This research discusses the implementation of good public governance in Prime Customs and Excise Office Type A Tanjung Priok. Furthermore, this research also analyzes the application of whistleblowing system in Prime Customs and Excise Office Type A Tanjung Priok as one of the steps in implementing good public governance. The research was conducted by case study method in Prime Customs and Excise Office Type A Tanjung Priok.

The results of this study explain that whistleblowing system supports the implementation of good public governance in terms of accountability and internal control. The implementation of whistleblowing system in Prime Customs and Excise Office Type A Tanjung Priok also serves as a real manifestation of one of the good public governance indicator that is responsiveness."

"Pelaksanaan praktik-praktik good governance di sektor pemerintahan, khususnya di lingkungan Inspektorat Jenderal Departemen Energi dan Sumber Daya Mineral (DESDM) sudah menjadi tuntutan. Evaluasi yang dilakukan didalam karya akhir ini dititikberatkan kepada aspek Perencanaan Strategis (Renstra) dan Manajemen Keuangan.Penelitian ini menggunakan metode deskriptif kualitatif, dengan pemiliban sampel didasarkan pada teknik nonprobability sampling dengan pertimbangan­ pertimbangan tertentu terhadap responden pada kantor Inspektorat Jenderal DESDM yang terdiri dari para auditor dan staf sekretariat, sehingga diperoleh gambaran persepsi ten tang kondisi pelaksanaan good governance. Disamping itu, penulis juga melakukan observasi langsung di lapangan dengan memanfaatkan data yang ada dibandingkan dengan kondisi yang terjadi.Hasil evaluasi keseluruhan menunjukkan bahwa pelaksanaan good governance aspek Perencanaan Strategis dan Manajemen Keuangan dalam kategori Cukup dengan skor yang diperoleh sebesar 4.34 dari skala 7 untuk aspek Perencanaan Strategis dan 4.50 dari skala 7 untuk aspek Manajemen Keuangan.

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Implementation of good governance practices in the government sector, especially at the General Inspectorate Ministry of Energy and Mineral Resources has become consequences. Evaluation in this thesis is viewed by Strategic Plan and Financial Management aspects.

This research use descriptive qualitative method with election sample based on nonprobability technique and selected respondent considerations. Besides author use also direct observation that can help to compare between data and the real condition.

Result evaluate entirely indicate that implementation of governance good with Strategic Plan and Financial Management aspects is enough category with obtained score equal to 4.34 from scale 7 for the Strategic Plan aspect and 4.50 from scale 7 for the Financial Management aspect."

"Penelitian ini bertujuan untuk menganalisis penerapan whistleblowing system yang dilakukan oleh Kementerian Keuangan. Whistleblowing System merupakan salah satu alat deteksi yang dapat mengungkap tindakan kecurangan di Kementerian Keuangan. Penelitian ini berfokus pada penerapan whistleblowing system yang dimiliki oleh Kementerian Keuangan serta bagaimana peranan whistleblowing system tersebut sebagai bagian dari pelaksanaan pengendalian intern serta sebagai upaya untuk mewujudkan good public governance di Kementerian Keuangan. Penerapan whistleblowing system di Kementerian Keuangan telah memenuhi unsur-unsur pedoman whistleblowing system serta asas-asas good public governance.

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This study aims to analyze the implementation of a whistleblowing system ini the Ministry of Finance. The Whistleblowing System is one of the tools that can detect frauds at the Ministry of Finance. This study focussion on the whistleblowing system held by the Ministry of Finance and how is the role of whistleblowing system as part of internal control and also as an implementation of good public governance in the Ministry of Finance. The implementation of whistleblowing system in the Ministry of Finance has fulfilled the elements of the whistleblowing system guidelines as well as the principles of good public governance."

"Despite predictions that 'new public management' would establish itself as the new paradigm of Public Administration and Management, recent academic research has highlighted concerns about the intra-organizational focus and limitations of this approach. This book represents a comprehensive analysis of the state of the art of public management, examining and framing the debate in this important area. The New Public Governance? sets out to explore this emergent field of research and to present a framework with which to understand it. Divided into five parts, the book examines: Theoretical underpinnings of the concept of governance, especially competing perspectives from Europe and the US Governance of inter-organizational partnerships and contractual relationships Governance of policy networks Lessons learned and future directions Under the steely editorship of Stephen Osborne and with contributions from leading academics including Owen Hughes, John M. Bryson, Don Kettl, Guy Peters and Carsten Greve, this book will be of particular interest to researchers and students of public administration, public management, public policy and public services management."

"Penelitian ini bertujuan untuk menganalisis penerapan prinsip-prinsip Good Public Governance pada arena birokrasi di Kementerian Ketenagakerjaan tahun 2015-2018. Serta untuk memberikan rekomendasi strategi yang dapat digunakan Kementerian Ketenagakerjaan dalam meningkatan kinerja dan penerapan GPG pada arena birokrasi, dengan cara benchmarking data dengan Kementerian Keuangan dan wawancara dengan Pejabat/Pegawai di Kementerian Ketenagakerjaan. Penelitian ini adalah penelitian kualitatif dengan metode deskriptif. Berdasarkan hasil analisis penerapan GPG pada arena birokrasi di Kementerian Ketenagakerjaan pada tahun 2015-2018, prinsip partisipasi merupakan prinsip yang memiliki hasil tren yang positif. Prinsip keadilan, prinsip efisiensi dan prinsip efektivitas merupakan prinsip yang memiliki tren peningkatan dan penurunan penerapan GPG tahun 2015-2018. Prinsip transparansi memiliki tren yang negatif pada indikator akses terhadap laporan keuangan, karena tidak adanya akses laporan keuangan Kementerian Ketenagakerjaan untuk publik. Prinsip akuntabilitas secara keseluruhan mengalami tren yang meningkat atas penerapan GPG dari tahun 2015-2018.

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This study aims to analyze the implementation of Good Public Governance principles in the bureaucracy area in the Ministry of Manpower in 2015-2018. This research also gives recommendations strategies that can be used by the Ministry of Manpower to improve implementation of GPG in bureaucracy area and performance with benchmarking data of the Ministry of Finance and interviews with Officials/Staff at the Ministry of Manpower.

This research is qualitative with descriptive methode. Based on the analysis of the imlementation of GPG in the bureaucracy area at the Ministry of Manpower in 2015-2018, the principle of participation is a principle that has positive trend results. The principle of fairness, efficiency and effectiveness are principles that have an upward and downward trend in implementation of GPG in the 2015-2018. Transparency principle has a negative trend on indicators of access to financial reports, because there is no access to the Ministry of Manpower's financial reporting to the public. The principle of accountability has upward trend overall in the implementation of the GPG from 2015-2018."

"ABSTRAKPenelitian ini bertujuan menganalisis kebijakan disektor Akuntan Publik UU No 5 tahun 2011 tertanggal 3 Mei, terkait aspek perumusan undang undang dan perumusan masalah yang ada. Dari sisi proses berarti pengkajian setelah dirumuskan untuk pertimbangan reformasi. Masalah dalam penelitian ini dilihat dari perspektif prinsip good governance. Penelitian dilakukan dengan metode kualitatif, wawancara mendasarkan sampel keterwakilan (purposive sampling), yang diperlukan adalah keterwakilan substansi dari data dan informasi yang terkait, diskusi terfokus dan data sekunder.Hasil penelitian menunjukan bahwa pengaturan undang undang akuntan publik merupakan kebijakan yang timpang, karena sisi utamanya yaitu tentang pelaporan keuangan belum diatur dalam undang undang. Dari sisi waktu dan biaya penyusunan undang undang tidak efisien karena hasilnya tidak banyak perubahan dari peraturan sebelumnya, dan tanpa memperhatikan masalah yang melanggar prinsip Good governance yang selama ini terjadi di profesi AP. Adanya kelemahan dalam undang undang seperti : Terlalu banyak juklak yang harus dikeluarkan; adanya multi tafsir dan kontradiksi antar pasal; ada pengaturan yang tidak perlu antara lain : larangan dan juga pengecualian yang tidak sesuai dan penggunaan istilah klien yang tidak tepat, merupakan kelemahan dari undang undang tersebut. Yang sangat disayangkan kebijakan dalam undang undang selain telah disebutkan diatas juga tidak menjawab kebutuhan profesi agar ada badan konsil yang menangani secara independen kebutuhan profesi yaitu dalam: penyusunan standar (standard setting); praktek AP palsu; hubungan dengan stake holder dan regulator, dalam upaya pengembangan penggunaan profesi.Pengaturan yang tidak efektif dan masih berlanjut dalam UU baru secara implicit menyatakan bahwa masalah tersebut tidak diperhatikan dalam perumusan undang undang. Selanjutnya penelitian ini memberikan rekomendasi : Pengaturan sebaiknya disesuaikan dengan keadaan di Indonesia, untuk profesi AP diperlukan adanya badan Konsil AP, yang tidak membebani APBN. Badan tersebut bertugas dalam pengembangan usaha antara lain : beraktifitas pengembangan usaha menyadarkan transparansi pihak pembuat laporan keuangan, standar setting, bekerjasama dengan Badan Pengawas. Ketidakseimbangan dalam pengaturan yaitu, belum ada undang undang tentang penyusunan laporan keuangan, harus segera diatasi . Sebaiknya PPAJP dibubarkan, dalam arti kedudukannya tidak berada dibawah Sekretariat Jenderal yang secara struktur organisasi berfungsi menangani masalah intern suatu Kementerian. Pengaturan pelaksanaan dalam bentuk Peraturan Pemerintah, maupun Peraturan Menteri Keuangan mengarah untuk lebih melepaskan dan memberikan kepercayaan kepada AP, dengan memperhatikan prinsip Good Governance. Model dalam upaya perumusan undang undang masih menggunakan model Elite, yang intinya masih penguasa yang merumuskan.

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ABSTRACTThis research aims to analyze the policies in the sector of Certified Public Accountants Law No. 5 of 2011 dated May 3, related to aspects of the formulation of laws and of the problem. Of the process, the review was performed after formulated for the reform consideration. The problem in this study was viewed from the perspective of good governance principles. The study was conducted with qualitative methods, interviews were based on sample representativeness (purposive sampling), in which the representation of the substance of the data and related information, the discussion focused and secondary data.The results showed that laws setting a public accountant is a lame policy, because the primary is on financial reporting has not been regulated in the Act. In terms of preparation time and cost inefficient laws because the results were not many changes from previous regulations, and without regard to the problems that violate the principles of good governance that has been happening in the profession. Weaknesses in laws such as: too many of the guidelines to be issued, the existence of multiple interpretations and contradictions between chapters, there is a setting that does not need to include i.e.: prohibitions and exceptions that are not appropriate and the use of an inappropriate term client. There are other policies than mentioned above also does not address the needs of the profession, they are agencies that deal with the council as an independent profession which is needed in: the preparation of standards; (standard setting); the practice of fake AP; relationships with stakeholders, and regulators in an effort to the development of professional use. Ineffective arrangements are still continuing in the new law implicitly states that the problem was not considered in the formulation of laws.It recommends further research: setting should be adjusted to the situation in Indonesia, it is necessary for the profession AP the Council bodies, which do not burden the state budget. The agency is in charge of business development, among others, to make understand the transparency of the makers of financial statements, standard setting, in cooperation with the Board of Supervisors. Imbalance in the regulation, no laws on the preparation of financial statements, must be addressed immediately. PPAJP should be dissolved, in the sense of his position are not under the General Secretariat of the structure of organizations dealing with the internal functioning of a ministry. Implementation arrangements in Government Regulation or Regulation of Minister of Finance shall lead to further release and give credence to the AP, by observing the principles of Good Governance. Model formulation of laws in an effort to still use the Elite models, which in essence is still the ruler who formulated."

"Pemberian Izin Usaha Pertambangan (IUP) yang dilakukan di daerah kerap kali  menimbulkan polemik. Permasalahan yang terkait dengan pemberian Izin Usaha Pertambangan (IUP) ini bisa merugikan negara hingga mencapai angka triliun rupiah. Terlebih, hal ini berkaitan dengan tindakan Badan/Pejabat Negara dalam menjalankan pemerintahan. Hal ini menjadi penting untuk meninjau kembali penerapan Asas-Asas Umum Pemerintahan yang Baik (AUPB) dalam menjalankan pemerintahan guna mewujudkan good governance untuk Indonesia yang lebih maju. Dalam menyusun tulisan ini, Penulis mencari dan mengumpulkan data sekunder yang berkaitan dengan teori hukum dan praktik pelaksanaan yang terjadi dalam penerbitan izin tersebut. Dimana dari kasus-kasus yang diambil ditemukan adanya pelanggaran terhadap kelima Asas-Asas Umum Pemerintahan yang Baik (AUPB) yakni asas kepentingan umum, asas tidak menyalahgunakan wewenang, asas pelayanan yang baik, asas keterbukaan, dan asas non-diskriminasi. Sehingga dapat mengatasi kemungkinan terjadinya pelanggaran-pelanggaran lain dalam praktik pemberian Izin Usaha Pertambangan (IUP).

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The granting of mining business permits (IUP) is often creates polemics. Problems associated with the granting of mining business permits (IUP) can cause losses to the state up to trillions of rupiah. Moreover, this is related to the actions of State Agencies/Officials in running the government. This is important to review the implementation of the General Principles of Good Governance (AUPB) in running the government in order to realize good governance for a more advanced Indonesia. In compiling this paper, the author looks for and collects secondary data to re-examine the granting of Mining Business Permits (IUP) in the Minister of Energy and Mineral Resources Regulation Number 7 of 2020 against the five General Principles of Good Governance (AUPB), namely the principle of public interest, the principle of not abusing authority, the principle of good service, the principle of openness, and the principle of non-discrimination. So that it can overcome the possibility of other violations in the practice of granting Mining Business Permits (IUP)."

"[Tesis ini berfokus pada pemilihan prioritas kebijakan pengelolaan penerimaan negara bukan pajak (PNBP) sumber daya mineral dan batubara, dengan menggunakan pendekatan analisis AHP. Penelitian ini melihat penilaian stakeholder atas hirarki permasalahan yang disusun dengan menggunakan metode AHP dan menentukan kebijakan yang tepat untuk dijadikan sebagai prioritas kebijakan penangananpengelolaan piutang PNBP SDA Minerba yang didasarkan atas pandangan dan preferensi para penilai yang diasumsikan sebagai “the experts”. Hasil penelitian ini diharapkan dapat dijadikan sebagai sumbangan pemikiran bagi Kementerian ESDM, Pelaku Usaha, dan pihak terkait lainnya terutama dalam upaya penyelesaian permasalahan dalam pengelolaan piutang PNBP SDA Minerba. Berdasarkan hasil analisis dengan menggunakan pendekatan Analitycal Hierarchy Process (AHP), penelitian ini menyimpulkan bahwa kebijakan yang harus diprioritaskan adalah pembangunan perangkat produk hukum penunjang pengelolaan piutang PNBP SDA Minerba dengan bobot penilaian sebesar 0,242. Kebijakan tersebut dapat dilakukan dengan merumuskan peraturan setingkat Menteri tentang tata cara pemungutan, penagihan, pembayaran dan penyetoran PNBP sektor pertambangan mineral dan batubara;This thesis focuses on the selection of the management policy priority of non-tax revenues mineral resources and coal , using AHP analysis approach . Theresearch looked stakeholder assessment on the hierarchy of the problems which have been prepared using AHP and determine the appropriate policies to serve as a policy priority handling receivable management PNBP Mining natural resources based on the views and preferences of the evaluators assumed as "the experts". The result of this research is expected to be used as contribution to the Ministry ofEnergy and Mineral Resources, business communities, and other stakeholders, especially in solving the problems of receivable management of non-tax revenues Natural Resources Mineral and Coal.Based on the analysis using the approach of Analytical Hierarchy Process (AHP), This study concluded that the policies that should be prioritized is the development of a legal product supporting the receivable management of non-tax revenues of Natural Resources Mineral and Coal with a weight rating of 0.242. The policy can be done by formulating the ministerial level regulation on procedures for collecting, billing, payment and remittance PNBP mineral and coalmining sector., This thesis focuses on the selection of the management policy priority ofnon-tax revenues mineral resources and coal , using AHP analysis approach . Theresearch looked stakeholder assessment on the hierarchy of the problems whichhave been prepared using AHP and determine the appropriate policies to serve asa policy priority handling receivable management PNBP Mining natural resourcesbased on the views and preferences of the evaluators assumed as "the experts".The result of this research is expected to be used as contribution to the Ministry ofEnergy and Mineral Resources, business communities, and other stakeholders,especially in solving the problems of receivable management of non-tax revenuesNatural Resources Mineral and Coal.Based on the analysis using the approach of Analytical Hierarchy Process(AHP), This study concluded that the policies that should be prioritized is thedevelopment of a legal product supporting the receivable management of non-taxrevenues of Natural Resources Mineral and Coal with a weight rating of 0.242.The policy can be done by formulating the ministerial level regulation onprocedures for collecting, billing, payment and remittance PNBP mineral and coalmining sector.]"