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"Permasalahan penelitian pemberhentian Sekretaris Desa dengan menggunakan wewenang diskresi Kepala Desa studi putusan PTUN Bandung adalah Bagaimana kewenangan Kepala Desa mengelola Administrasi Kepegawaian perangkat desa? Bagaimana penggunaan wewenang diskresi Kepala Desa memberhentikan sekretaris desa? Bagaimana sikap PTUN Bandung memutus perkara pemberhentian sekretaris desa dengan diskresi Kepala Desa? Metode penelitiannya adalah penelitian yuridis normatif, tipologi preskriptif, jenis data sekunder, jenis bahan hukum primernya perundang-undangan administrasi pemerintahan, dan desa berserta peraturan turunannya, jenis bahan hukum sekunder yang digunakan buku dan jurnal ilmiah hukum administrasi negara, hukum administrasi kepegawaian, jenis bahan hukum tersier yang digunakan adalah black law dictionary, dan Kamus Besar lainnya. Data berupa deep interview dan perpustakaan online. Hasil penelitian dengan analisis argumentatif dapat disimpulkan, Kepala Desa memiliki wewenang atribusi untuk mengelola perangkat desa, Kepala Desa menggunakan wewenang diskresi memberhentikan Sekretaris Desa adalah hak prerogatif, sebagai problem solver, dengan prinsip rule of law, dan Asas Umum Pemerintahan Yang Baik (AUPB). Sikap PTUN Bandung membatalkan diskresi kepala desa karena melanggar asas tidak menyalahgunakan wewenang. Penulis menyarankan Kepala Desa dalam menggunakan diskresi untuk memperhatikan peraturan perundang-undangan, menggunakan AUPB, rule of law, dan asas penyelenggaraan pemerintah desa, untuk meminimalisir resiko gugatan ke PTUN, maka diskresi yang akan dikeluarkan dilakukan reviu oleh pejabat yang berwenang.

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The problem research regarding the dismissal of the Village Secretary by using the the discretionary authority of the Head Village, the study of Bandung Administrative Court decision, is how the authority of the Village Head to manage the Village Apparatus Administration? How is use of the Village Head’s discretion to dismiss the Village Secretary? What is the attitude of the Bandung Administrative Court in deciding the case of dismissing the Village Secretary at the discretion of the Village Head? The research method normative judicial research, prescriptive typology, types of secondary data, types of primary legal materials, government administration, and village laws and regulations, types of secondary legal materials books and scientific journals of State administrative law, civil service administration law, types of tertiary legal materilas is black law dictionary, and other major dictionaries. The data are in the form of deep interviews and an online libraries. The result of the research with argumentative analysis can be concluded, the Village Head has attribution authority to manage the village apparatus, the Village Head uses the discretionary power to dismiss the Village Secretary as a prerogative, as a problem solver, with the principle of rule of law, and General Principles of Good Governance (AUPB) The attitude of the Bandung Administrative Court in this research case nullifies the Village Head’s discretion for violating the principle of not abusing authority. The Author advises the Village Head in using discretion to pay attention to statutory regulations, using General Principles of Good Governance, the rule of law, and the principles of village government administration, to minimize the risk of lawsuit against the State Administrative Court, so the discretion that has been issued must be reviewed fisrt by the authorized official."

"ABSTRACT"

"ABSTRAKSkripsi ini membahas peran tentang peran audit internal dalam mengimplementasikan metode Risk Based Internal Audit dan The Three Lines of Defense pada PT. XYZ. RBIA memperbolehkan internal audit untuk memberikan keastian/jaminan/assurance kepada dewan bahwa proses manajemen risiko sedang mengatur risiko secara efektif, dalam kaitannya dengan risk appetite. Dan juga, The Three Lines of Defense berbicara tentang bagaimana tugas-tugas yang berhubungan khusus pada risiko dan kontrol ditetapkan dan dikoordinasikan dalam suatu organisasi.

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ABSTRACTThis thesis discusses about the role of internal audit in implementing Risk Based Internal Audit and The Three Lines of Defense in PT. XYZ. RBIA allows internal audit to provide assurance to the board that risk management processes are managing risks effectively, in relation to the risk appetite. In addition, The Three Lines of Defense addresses how specific duties related to risk and control could be asssigned and coordinated within an organization."

"One of the most observable achievements in the development of liberal democracy in Indonesia after the fall of the Soeharto?s New Order is the flourishing freedom of the press. One notable case was the Indonesian Playboy magazine and court decisions pertaining to it, which was successful in drawing massive public and even international attention. By thoroughly describing thoughts, feelings, values, and beliefs of various actors involved, this article explains the impacts of liberal democracy experimentation in Indonesia after the amendment of 1945 Constitution. This case has provided an excellent opportunity in observing the rule of law in enforcing the freedom of the press in Indonesia facing social cultural elements strongly adhered to by Indonesian people.

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Salah satu pencapaian yang terlihat dalam perkembangan demokrasi liberal di Indonesia pasca runtuhnya Orde Baru Soeharto adalah berkembangnya kebebasan pers. Kasus yang kemudian cukup krusial adalah majalah Playboy Indonesia dan putusan pengadilan yang berkaitan dengannya, yang mana berhasil menarik perhatian publik yang masif dan bahkan perhatian dunia internasional. Dengan benar-benar mendeskripsikan pemikiran, perasaan, nilai, dan kepercayaan dari berbagai pelaku yang terlibat, artikel ini menjelaskan dampak-dampak dari percobaan demokrasi liberal di Indonesia pasca amandemen UUD 1945. Kasus ini telah membuka kesempatan yang sangat baik dalam mengamati rule of law dalam melaksanakan kebebasan pers di Indonesia menghadapi elemen sosial budaya yang sangat ditaati oleh masyarakat Indonesia."