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"Organizations perform all activities and operations within a framework, which are built on its vision and mission. The performance of each activity and operation can be measured using Key Performance Indicators (KPI), which indicate the organization’s success in achieving its strategic objectives. KPI is widely used not only by profit-oriented organizations, but also by non-profit organizations such as government agencies. Government agencies have different characteristics in terms of funding, programs, and culture. This research describes the development of KPI in an Indonesia government agency. This research was conducted in three stages: evaluating the organization’s vision and mission; determining the organization’s position using Strength, Weakness, Opportunity, and Threat (SWOT) analysis; and preparing a strategic plan, and developing the priorities of that plan using the Analytical Hierarchy Process (AHP). The result of KPI development shows that the government agency has eight strategic objectives and five KPI."

"Tulisan ini menganalisis perkembangan obligasi biru di Indonesia dan potensi permasalahan yang mungkin timbul akibat proses penerbitan obligasi biru di Pasar Obligasi Jepang. Selain itu, artikel ini juga menjelaskan dampak dan risiko hukum dari penerbitan ini serta memberikan perbandingan singkat dengan penerbitan obligasi biru yang dilakukan oleh Republik Seychelles, Republik Fiji, Bank of China, dan Pemerintah Provinsi Hainan. Tulisan ini disusun dengan menggunakan metode penelitian doktrinal. Obligasi biru merupakan obligasi berkelanjutan yang menggunakan konsep ekonomi biru yang termasuk dalam 17 Tujuan Pembangunan Berkelanjutan. Indonesia telah menerbitkan obligasi biru di Pasar Obligasi Jepang pada tahun 2023 untuk mendukung proyek-proyek yang memperhatikan pertumbuhan ekonomi biru sebagaimana diamanatkan Undang-Undang Nomor 32 Tahun 2014 tentang Pengelolaan Kelautan. Namun karena obligasi biru diterbitkan di Pasar Obligasi Jepang, maka penting untuk memastikan proses penerbitannya sesuai dengan ketentuan yang berlaku, seperti Peraturan Menteri Keuangan No. 215/PMK.08/2019 tentang Penjualan dan Pembelian Kembali Surat Utang Negara dalam Valuta Asing di Pasar Internasional dan Undang- Undang Nomor 28 Tahun 2022 tentang Anggaran Pendapatan dan Belanja Negara Tahun 2023. Selain itu, penting juga untuk mengetahui dampak dan risiko hukum yang mungkin timbul dari penerbitan obligasi biru tersebut. Selain itu, perbandingan singkat dengan penerbitan obligasi biru yang dilakukan oleh negara dan lembaga lain dapat menunjukkan beberapa perbandingan mengenai struktur obligasi biru, pihak-pihak yang terlibat, dan penggunaan dana obligasi biru tersebut sehingga Indonesia dapat mengkaji dan meningkatkan kapasitasnya dalam hal ini. melakukan penerbitan obligasi biru di masa depan. Beberapa cara yang dilakukan adalah dengan melakukan pengujian lebih lanjut terhadap obligasi biru, membuat kerangka kerja yang detail, dan meningkatkan kepatuhan terhadap peraturan perundang-undangan yang berlaku.

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This article analyzes the development of blue bonds in Indonesia and the potential problems that could arise due to the blue bond issuance process on the Japanese Bond Market. Apart from that, this article also describes the legal impacts and risks of this issuance and provides a brief comparison with the blue bond issuance carried out by the Republic of Seychelles, the Republic of Fiji, the Bank of China, and the Hainan Provincial Government. This article was prepared using doctrinal research methods. Blue Bond is a sustainable bond that uses the blue economy concept, which is included in the 17 Sustainable Development Goals. Indonesia will issue Blue Bonds on the Japanese Bond Market in 2023 to support projects that pay attention to blue economic growth as mandated by Law Number 32 of 2014 concerning Marine Management. However, because Blue Bonds are issued on the Japanese Bond Market, it is important to ensure that the issuance process complies with applicable regulations, such as Minister of Finance Regulation No. 215/PMK.08/2019 concerning the Sale and Repurchase of Government Debt Securities in Foreign Currency in International Markets and Law Number 28 of 2022 concerning the 2023 State Expenditure and Expenditure Budget. Apart from that, it is also important to know about the impact and legal risks that could arise from the issuance of the blue bond. Apart from that, a brief comparison with blue bond issuances carried out by other countries and institution can show several comparisons on the blue bond structures, parties involved, and the use of proceeds of the blue bonds so that Indonesia can study and increase its capacity in carrying out blue bond issuances in the future. Some ways are by carrying out further testing of blue bonds, creating a detailed framework, and increasing compliance with applicable laws and regulations."

"Tujuan penelitian ini adalah untuk menganalisis pengaruh budaya organisasi terhadap kinerja karyawan Kantor Pusat PT. Pertamina (Persero) Direktorat Sumber Daya Manusia. Penelitian ini menggunakan pendekatan kuantitatif. Sampel dalam penelitian ini adalah 80 orang karyawan Kantor Pusat PT. Pertamina (Persero) Direktorat Sumber Daya Manusia dengan menggunakan convenience sampling. Instrumen penelitian ini menggunakan kuesioner dan dianalisis menggunakan regresi linear sederhana. Hasil penelitian ini menunjukkan bahwa budaya organisasi berpengaruh positif signifikan terhadap kinerja karyawan.

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The purpose of this research is to analyze the effect of corporate culture on employee performance in Head Office PT. Pertamina (Persero) Directorate of Human Resource. This research use quantitative method. Sample in this research is 80 person employees in Head Office PT. Pertamina (Persero) Directorate of Human Resource with convenience sampling. This research uses questionnaire, that data analyzed with simple linear regression. This research show corporate culture has a significant positive effect on employee performance."

"This paper presents a study of sustainable rating systems for sustainable housing that have been developed by various countries around the world. The objective of this study is to develop a framework for a rating system for housing development by taking into account local requirements. There are numerous sustainable rating systems for buildings and groups of buildings that have been developed and rating tools like Comprehensive Assessment System for Building Environmental Efficiency (CASBEE), Leadership in Energy and Environmental Design (LEED), British Research Establishment Environmental Assessment Method (BREEAM), Green Building (GB) Tool and Green Star influential in the development of other rating systems. Malaysia has recently launched a rating system for buildings called the Green Building Index (GBI). However, Malaysia has yet to introduce a rating system for measuring sustainable practices in housing development. Hence, this paper reviews some available tools related to the rating of housing developments for the purpose of developing one for Malaysia. Important factors for developing a tool for measuring sustainability practices should include sustainability criteria that relates to the environment, society, economics, site/land use, communication, and transportation. An index for measuring sustainability in housing development will be developed to suit the local context. The formulated index will take into consideration the parameters in sustainable housing developed by various systems around the world. The index, called A Comprehensive Assessment System for Sustainable Housing (CASSH), will be available for further testing."

"The preparation of regulatory framework in the Government Work Plan/National Medium Term Development Plan has not been fully aligned with the preparation of laws and regulations in the National Legislation Plan and or Program for Preparation of Government Regulations and Presidential Regulations. The main objective of this paper is to investigate the factors that hinder the coordination mechanism for drafting regulations and emphasize the importance of realizing synergies, focusing on achieving a coordinated approach in drafting regulations. This policy research paper adopted a normative juridical analysis and a qualitative approach based on empirical data. The findings suggest that the coordination mechanism for preparing regulations is not functioning optimally due to inhibiting factors. The inhibiting factors are the lack of awareness regarding of the importance in meeting the indicators for proposing a regulatory framework and the absence of regulations that mandated sector directorates and KL (ministries/agencies) to comply with these indicators. Also there was a lack of synergy in coordinating the drafting of regulations."

"Manajemen pengetahuan sektor publik memiliki banyak manfaat bagi birokrasi. Tujuan dari penelitian ini adalah untuk menganalisis kapabilitas manajemen pengetahuan yang terdiri dari kapabilitas infrastruktur pengetahuan dan kapabilitas proses pengetahuan yang dapat mempengaruhi kinerja organisasi dengan perspektif balanced scorecard. Penelitian ini bersifat kuantitatif dan menggunakan teknik total sampling. Instrumen penelitian menggunakan kuesioner yang dianalisis menggunakan software SmartPLS dan SPSS. Kontribusi penelitian ini mencoba untuk mengadopsi model kapabilitas manajemen pengetahuan sebagai pandangan holistik yang mempengaruhi kinerja organisasi. Kuesioner disebarkan kepada 81 tim struktural dan manajemen pengetahuan di 34 Perwakilan Badan Pengawasan Keuangan dan Pembangunan (BPKP) di Indonesia. Hasil penelitian menunjukkan bahwa semua hipotesis diterima. Kapabilitas infrastruktur pengetahuan berpengaruh terhadap kinerja organisasi dan kapabilitas proses pengetahuan menunjukkan hubungan langsung dan signifikan dengan kinerja organisasi. Kapabilitas proses pengetahuan sebagai variabel moderasi bagi kapabilitas infrastruktur pengetahuan dan kinerja organisasi. Selanjutnya kedua variabel secara simultan mempengaruhi kinerja organisasi. Rekomendasi penelitian adalah bahwa organisasi sektor publik harus mendukung proses manajemen pengetahuan, serta membangun infrastruktur manajemen pengetahuan yang tepat karena terbukti berpengaruh terhadap kinerja organisasi. Hasil penelitian ini akan membantu praktisi untuk mengadvokasi pentingnya manajemen pengetahuan untuk sektor publik.

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Public sector knowledge management offer many benefits for the bureaucracy. The purpose of this study is to analyze the knowledge management capabilities consisting of knowledge infrastructure capabilities and knowledge process capabilities that can affect organizational performance with a balanced scorecard perspective. This research is quantitative and uses total sampling technique. The research instrument used a questionnaire which was analyzed using SmartPLS and SPSS software. The contribution of this study is to try to adopt a knowledge management capability model as a holistic view that affects organizational performance. Questionnaires were distributed to 81 structural and knowledge management teams in 34 Representatives of the Financial and Development Supervisory Agency (BPKP) in Indonesia. The results showed that all hypotheses were accepted. Knowledge infrastructure capability affects organizational performance and knowledge process capability shows a direct and significant relationship with organizational performance. Knowledge process capability as a moderating variable for knowledge infrastructure capability and organizational performance. Furthermore, both variables simultaneously affect organizational performance. The research recommendation is that public sector organizations must support the knowledge management process, as well as build the right knowledge management infrastructure because it has been proven to have an effect on organizational performance. The results of this study will help practitioners to advocate for the importance of knowledge management for the public sector."

"Tesis ini menganalisis tentang motif pemerintah Indonesia dalam pembentukan Indonesia Australia Comprehensive Economic Partnership Agreement. IA-CEPA merupakan kerja sama ekonomi bilateral yang dijalin antara Indonesia dan Australia. Perjanjian ini pertama kali diluncurkan pada tahun 2010 dengan tujuan untuk meningkatkan hubungan ekonomi kedua negara. Sebagai negara mitra yang berdekatan secara geografis, kemitraan strategis ini akan memberikan banyak keuntungan bagi Indonesia dan Australia. Tesis ini menggunakan teori motif dalam menjalin kerja sama internasional menurut Mireya Solis dan Saori N. Katada untuk menganalisis motif pemerintah Indonesia dalam menjalin IA-CEPA. Menurut Solis dan Katada, motif suatu negara menjalin kerja sama dapat terbagi menjadi tiga motif yaitu motif ekonomi, keamanan, dan leverage. Penelitian ini memfokuskan pada motif ekonomi dan keamanan yang melatarbelakangi Indonesia dalam pembentukan IA-CEPA. Motif ekonomi Indonesia dalam implementasi IA-CEPA dapat dilakukan melalui perluasan akses pasar melalui liberalisasi perdagangan bebas barang, jasa, serta investasi. Sedangkan motif keamanan dalam pembentukan kemitraan adalah untuk memperkuat status keamanan dan meningkatkan citra Internasional.Hasil penelitian ini menunjukan bahwa dengan adanya IA-CEPA Indonesia mendapatkan keuntungan dalam perluasan akses pasar di Australia karena penghapusan tarif hingga 0% dilakukan oleh Australia pada seluruh pos tarif impor asal Indonesia. Peningkatan volume perdagangan dan investasi juga dirasakan sangat signifikan karena IA-CEPA memberikan rasa kepercayaan bagi kedua negara untuk saling terbuka dalam menjalin kerja sama. Motif keamanan juga menjadi latar belakang Indonesia dalam menjalin kerja sama ini. Dengan bekerja sama dengan negara maju seperti Australia dapat meningkatkan kepercayaan dunia Internasional untuk dapat menjalin kerja sama yang lebih luas dengan Indonesia. Kemitraan yang strategis dapat memberikan Indonesia transfer teknologi dibidang pertahanan dan persenjataan.

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This study analyzes the motives of the Indonesian government in establishing the Indonesia Australia Comprehensive Economic Partnership Agreement. IA-CEPA is bilateral economic cooperation that is created between Indonesia and Australia. This agreement was first launched in 2010 with the aim of improving economic relations between the two countries. As a geographically close partner country, this strategic partnership will provide many benefits for Indonesia and Australia. This study uses motive theory in establishing international cooperation according to Mireya Solis and Saori N. Katada to analyze the motives of the Indonesian government in establishing the IA-CEPA. According to Solis and Katada, a country`s motives for establishing cooperation can be divided into three motives namely economic motives, security, and leverage. This research focuses on economic and security motives underlying Indonesia in the formation of the IA-CEPA. Indonesia's economic motives in implementing IA-CEPA can be done through expanding market access through liberalization of free trade in goods, services, and investments. While the security motive in forming partnerships is to strengthen security status and enhance the image of the International.

The results of this study indicate that the presence of the IA-CEPA Indonesia benefited from expanding market access in Australia because the elimination of tariffs by 0% was carried out by Australia at all import tariff posts from Indonesia. The increase in the volume of trade and investment was also felt to be very significant because the IA-CEPA provided a sense of trust for the two countries to be mutually open in collaborating. The security motive is also Indonesia's background in establishing this partnership. Working with developed countries such as Australia can increase international confidence in the world to be able to establish wider cooperation with Indonesia. A strategic partnership can provide Indonesia with the transfer of technology in the field of defense and weaponry."

"Penelitian ini bertujuan untuk mengevaluasi penerapan Sistem Pengendalian Internal Pemerintah yang dilakukan oleh Konsulat Jenderal Republik Indonesia X apakah sudah sesuai dengan ketentuan Sistem Pengendalian Internal Pemerintah yang diatur dalam Peraturan Pemerintah Nomor 60 Tahun 2008. Sistem pengendalian internal perlu diterapkan dengan baik guna memberikan kelayakan memadai atas tercapainya tujuan organisasi melalui kegiatan yang efisien dan efektif, pengamanan aset negara, ketaatan pada peraturan perundang-undangan, dan keandalan pelaporan keuangan. Penelitian ini merupakan penelitian kualitatif dengan metode evaluasi data yakni identifikasi subjek, kriteria evaluasi, menentukan keseluruhan evaluasi, menarik kesimpulan, dan memberikan rekomendasi. Adapun instrumen penelitian berupa observasi, wawancara dan analisis dokumentasi yang dimiliki oleh KJRI X. Hasil dari penelitian ini diketahui bahwa seluruh unsur SPI telah ada namun masih perlu dilakukan perbaikan dalam beberapa aspek untuk meminimalisir adanya risiko salah saji pada laporan keuangan, ketidakwajaran nominal penawaran harga, ketidakakuratan hasil report dari sistem aplikasi, maupun ketidakmampuan pegawai dalam menjalankan wewenang atas tugas dan fungsinya.

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This study aims to evaluate the implementation of Government Internal Control System carried out by the Consulate General of the Republic of Indonesia X and whether it is following the provisions of the Government Internal Control System regulated in Government Regulation No. 60 of 2008. The internal control system needs to be appropriately implemented to provide adequate feasibility for achieving organizational goals through efficient and effective activities, safeguarding state assets, compliance with laws and regulations, and reliability of financial reporting. This research is qualitative research with data evaluation methods, namely subject identification, evaluation criteria, the overall evaluation, concluding, and recommendations. The research instruments are in the form of observations, interviews, and analysis of documentation owned by the Consulate General of the Republic of Indonesia X. The result of this research is known that all elements of Government Internal Control System already exist but need to be improved in several aspects to minimize the risk of misstatement in financial statements, the unfairness of nominal quotes, inaccuracies in report results from the application system, as well as the inability of employees to carry out their authority over their duties and functions."

"ABSTRACTSkripsi ini bertujuan untuk menganalisis sistem pengendalian internal yang telah diterapkan oleh sebuah lembaga nirlaba di bawah lingkungan perguruan tinggi di Indonesia. Saat awal pendirian Lembaga XYZ merupakan sebuah proyek yang diperuntukkan untuk memberdayakan Usaha Kecil Menengah (UKM) agar mampu bersaing. Namun pada tahun 2015, projek tersebut berubah menjadi sebuah lembaga yang didirikan atas persetujuan Dekan Fakultas. Penelitian ini menggunakkan metode analisis deskriptif sebagai metode penelitiannya dengan menggunakan sumber data seperti hasil wawancara, observasi, dan studi kepustakaan berupa peraturan atau kebijakan tertulis. Analisa dilakukan dengan membandingkan seluruh aspek pengendalian internal COSO (2013) dan peraturan Universitas terkait dengan data yang didapat. Berdasarkan analisis Lembaga XYZ memiliki bentuk pengendalian yang sangat sederhana dan melakukan 31 dari 87 (35,63%) aspek pengendalian internal COSO. Ada 21 dari 43 aspek yang telah berjalan namun belum memiliki kebijakan tertulis.

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ABSTRACTThis study aims at analyzing the internal control system that has been applied by a non-profit institution in higher education environment in Indonesia. nitially, the Institution was merely a project which was intended to empower Small and Medium Enterprises (SMEs) to be able to compete. But in 2015, the project was transformed into an established institution upon approval of the Faculty Dean. This study uses a descriptive analysis method, as well as utilizing data obtained from sources such as interviews, observations and literature studies.. The analysis is done by comparing all aspects of COSO (2013) internal control and University regulations, towards research result. The analysis shows that the Institution has a very simple form of control.  Implementing 31 out of 87 (35,63%) aspects of COSO internal control. There are 22 out of 43 aspects that have been carried out but have no written policies."