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"ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh dari Organisasi Pembelajaran dan Work Engagement terhadap Perilaku Inovatif. Selain itu, Work Engagement juga diamati sebagai variabel mediator dalam hubungan antara Organisasi Pembelajaran dengan Perilaku Inovatif. Perilaku Inovatif mengacu pada dimensi dalam Innovative Work Behavior (IWB) oleh Janssen (2000) yaitu Idea Generation, Idea Promotion, dan Idea Realization. Sementara itu, Organisasi Pembelajaran mengacu pada Dimension of Learning Organization Questionnaire (DLOQ) oleh Marsick dan Watkins (2003) yang terdiri dari Continuous Learning, Dialogue & Inquiry, Team Learning, Embedded System, Empowerment, System Connection, dan Provide Leadership. Work Engagement mengacu pada Utrecht Work Engagement Scale (UWES) oleh Schaufeli, Bakker & Salanova (2006) yang terdiri dari Vigor, Dedication, dan Absorption. Data dikumpulkan melalui self reported questionnaire kepada 97 orang karyawan PT Teknologi Global, suatu perusahaan teknologi informasi di Indonesia (bukan nama sebenarnya). Analisis data dilakukan dengan SPSS 23 menggunakan regresi linear dan General Linear Model (GLM). Untuk memperoleh analisis yang lebih komprehensif, dilakukan in-depth interview kepada beberapa pemimpin di PT Teknologi Global sebagai informan. Hasil penelitian menunjukkan pengaruh positif dari Organisasi Pembelajaran dan Work Engagement terhadap Perilaku Inovatif. Selain itu penelitian juga menemukan bahwa Work Engagement memediasi hubungan antara Organisasi Pembelajaran dengan Perilaku Inovatif.

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ABSTRACTThis research's purpose is to determine the influence of Learning Organization and Work Engagement to Innovative Behavior. Besides, Work Engagement was also observed as a mediating variable in the relationship between Learning Organization and Innovative Behavior. Innovative Behavior was measured using Innovative Work Behavior (IWB) items by Janssen (2000), consisting of Idea Generation, Idea Promotion, and Idea Realization. Learning Organization was measured using Dimension of Learning Organization Questionnaire (DLOQ) by Marsick and Watkins (2003), consisting of Continuous Learning, Dialogue & Inquiry, Team Learning, Embedded System, Empowerment, System Connection, and Provide Leadership. Work Engagement was measured using Utrecht Work Engagement Scale (UWES) by Schaufeli, Bakker & Salanova (2006), consisting Vigor, Dedication, and Absorption. Data was collected through self-reported questionnaire from 97 employees of PT Teknologi Global, one of Indonesian IT company (not the real name). Data were analyzed with SPSS 23 using linear regression and General Linear Model (GLM). The research result indicated the positive influence of Learning Organization and Work Engagement to Innovative Behavior. To obtain more comprehensive analysis, individual in-depth interviews were conducted with PT Teknologi Global's leaders as informants. The research result indicated the positive influence of Learning Organization and Work Engagement to Innovative Behavior. Furthermore, the research also found that Work Engagement mediates the relationship between Learning Organization and Innovative Behavior."

"The House of representative's library is one supporting component of the performance of the House of Representatives' member and its lines. With the changing of time, the library is demanded to provide a prompt and precise information services. Five dimensions of Servqual namely reliability, assurance, tangibles, empathy and responsiveness become the starting point to study about quality of the House of Representatives' library.

This research is to indentify the service quality of the House of representative's library and to find out position the service quality of the House of Representatives' library on Diagram Kartesius.

Descriptive-quantitative method is being use on this research. Data gathered consist of primary data and secondary data. Questionnaires are the primary data while secondary data gathered through documentation assessments and library studies. Questionnaire on this research is Servqual Questionnaire that is designed based on Liked scale. Service quality scoring is calculated by the gab due to different score of expectation and perception of service quality performance accepted by the user. While the overall score of quality services is based on calculation of average score of all five Servqual dimensions. And sum scale is used to calculate the importance of each dimension.

The research samples were 116 visitor of the House of Representative' library visiting from 1 October to 30 November 2004 and only were considered respondent using the Simple Random Sampling technique.

The research shows that the service quality of the House of Representatives' library in general is fair it is 73% of the maximum service. Services' attributes need to have priority improvement are physical facilities are visually appealing, promises to do something by a certain times and shows a sincere interest in solving library user."

"Analisis fundamental adalah sebuah metode yang komprehensif untuk menilai sebuah perusahaan. Penilaian sebuah perusahaan merupakan suatu proses yang bermanfaat bagi banyak pihak. Para pihak terkait (stakeholders) menggunakan penilaian sebuah perusahaan untuk kepentingannya masing-masing. Selain itu, topik mi juga dipilih karena dinilai dapat mengintegrasikan berbagai konsep dalam ilmu manajemen, khususnya mana emen keuangan. Karya akhir mi akan mengambil perspektif pengamat luar dan mengambil PT. Summarecon Agung Tbk sebagai sebuah studi kasus. Pemilihan PT. Summarecon Agung Tbk. sebagai objek penelitian disebabkan oleh membaiknya kondisi ekonomi Indonesia yang diikuti dengan pertumbuhan industri properti, Sumarecon tercatat sebagai satu perusahaan yang memiliki citra perusahaan yang bagus. Selain itu, grand launching Summarecon Mal Serpong diambil sebagai titik tolak tahap lanjutan dari pengembangan bisnis Summarecon di Serpong. Sebelum melakukan valuation, penulis membahas faktor-faktor ekonomi makro dan industri yang mempengaruhi operasi bisnis PT. Summarecon Agung Tbk. Faktor-faktor tersebut antara lain inflasi, tingkat pengangguran, GDP, mortgage dan properly loan, harapan kenaikan harga, urbanisasi dan lain-lain. Kemudian, dilakukan analisis terhadap perusahaan. Mulai dari gambaran umum perusahaan, visi, brand, pengembangan di tiga kawasan utama, hingga analisis finansial DuPont system. Penulis juga tidak melupakan persaingan yang terjadi. Karenanya data para pesaing juga diberikan. Kerangka besar analisis perusahaan dan lingkungan bisnisnya terdapat dalam SWOT analysis dan Porter 's Five Forces Analysis. Penilaian harga saham PT. Summarecon Agung Tbk. dilakukan menggunakan metode discounted free cash flow to fIrm dan option pricing model. Pemlaian mi dimulai dengan melakukan proyeksi kinerja perusahaan yang diwakili oleh proyeksi laporan keuangan bagi periode 2008-2012. Hasil proyeksi mi akan memberikan data free cash flow. Kemudian, perhitungan input lainnya (discount rate, growth rate, market value of asset, dli) juga dilakukan. Hasilnya,, diperoleh nilal wajar saham PT. Sunmiarecon Agung Tbk. sebesar Rp. 670,11 berdasarkan metode discounted free cash flow to firm dan Rp .901.10 berdasarkan option pricing model. Nilai pasar untuk saham PT. Summarecon Agung Tbk. terus mengalami flukuasi. pada 28 Desember 2007, nilai pasar menunjukkan Rp.1.170. namun terus turun hingga mencapai Rp.700 pada tanggai 18 Maret 2008. Dari proses valuation tersebut, penulis mendapatkan nilai wajar saham PT. Summarecon Agung Tbk.. Penulis juga menemukan bahwa dalam metode DCFF cost of capital dan growth rate secara signifikan mempengaruhi niiai wajar saham. Sedangkan pada option pricing model, faktor dominannya adalah market value of asset. Pada akhimya, penulis mencoba memberikan beberapa saran, yakni: perusahaan sebaiknya menjaga konservatifitas dalam bisnis, perusahaan harus mencari sumber keunggulan bersaing yang baru, perusahaan perlu terus menjaga dan memngkatkan landbanking, dan perusahaan sebaiknya mengembangkan commercial property lebih banyak lagi.

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Fundamental analysis is a comprehensive method in valuating a firm. Valuation of a company gives many benefits to stakehoiders. Stakeholders use valuations to flulfiui their spesfIc needs, especially the needs for investment analysis. That is why, this research takes jiindamental analysis as its main theme. Beside that, the topic involves many subjects. Mainly those that closely related to macroeconomics and financial management. The research has to integrate these subjects in order to get a good analysis. The reaserch takes outer perspective in doing valuaton. PT Summarecon Agung Thk. has been selected as the research objects. The company was selected due to several factors. First, PT Summarecon Agung Thk is one of the players in property industry. This sector has a strong correlation to the market and the economic condition. For the last ten years, Indonesian ecnomic condition is improving Thus, the property industry is improving as well. Thus there is a improvement potential for the cmpany an dits stock value. Second, PT Summarecon Agung Thk. has a favorable brand image. The company is well-known as the crown jewel among Indonesian property developers. Their product is perceved as valuable. Third, PT Summarecon Agung Tbk has launched Summarecon Mal Serpong. This shows the development of Summarecon Serpong is entering the new phase. The business development is moving to the next level. Fundamental analysis analysis consist of three level of analysis, macroeconomic analysis, industry analysis and company analysis. Macroeconomic and industry analysis includes inflation, unemployment rate, GDP, mortgage and property loan, price trends of property, and more. On the other hand, company analysis incldes the analysis of strategy, DuPont analysis, brand analysis, SWOT analysis, and Porter's five forces analysis. This research uses discounted free cash flow method and option pricing model. Both requires pro forma financial reports. The pro forma financial reports will give the base for calculating the free cash flow. This research also requires other inputs, such as weighted average cost of capital, stable growth rate and level of debt. When the analysis is done, this research come up with the fair value of PT Summarecon Agung Thk Based on discounted free cash flow the fair value is Rp. 670,11. On the other hand, option pricing models gives Rp. 901,10. This value is lower than the market value. The maket value for SMRA (Summarecon 's stock) on 28 December 2007 is Rp. 1.170. This value keeps declining, down to Rp. 700 on 18 March 2008. The reasearch also shows that cost of capital and stable growth rate play important role in discounted free cash flow method. In option pricing model, the dominant facto ris the market value of asset. This research also give some sggestions for the company. The research shows that the company needs to maintain its basic principle of conservatism in doing the business. It also needs to search for the new sources of competitive advantage. Landbanking is also important for future developments. The company also needs to develp more commercial property to induce more recurring income."

"Sedemikian pentingnya informasi bagi organisasi/pemerintahan sehingga saat ini informasi diberdayakan melalui berbagai media sebagai hasil dari sebuah teknologi yang melahirkan media-media penghantar informasi disebut sebagai teknologi informasi (TI) yang bertujuan agar informasi dapat diperoleh dan dikonsumsi dengan lebih mudah dan cepat, contoh yang paling populer mengenai media teknologi informasi adalah internet. Media internet menjadi penghantar informasi yang sangat efektif dan efesien. Perkembangan teknologi informasi dapat meningkatkan kinerja dan memungkinkan berbagai kegiatan dapat dilaksanakan dengan cepat, tepat dan akurat, sehingga akhirnya akan meningkatkan produktivitas. Perkembangan teknologi informasi memperlihatkan bermunculannya berbagai jenis kegiatan yang berbasis pada teknologi ini, seperti e-government, e-commerce, e-education, e-medicine, e-laboratory dan lainnya yang kesemuanya itu berbasiskan elektronika.Dalam era global para pimpinan organisasi dalam pengambilan keputusan (decision making) tertentu untuk pengembangan solusi yang baru maupun perubahannya akan digantikan oleh peranan informasi yang didukung oleh teknologi informasi yang tepat. Salah satu modal yang harus ditingkatkan untuk menghadapi hal tersebut adalah efektifitas pemanfaatan teknologi informasi. Oleh karena itu, penelitian ini bertujuan untuk menjelaskan implikasi teknologi informasi terhadap kualitas informasi HAM pada Badan Penelitian dan Pengembangan HAM dan menjelaskan tentang Teknologi Informasi Sumber daya Manusia.terhadap kualitas informasi HAM.Penelitian ini dilakukan melalui metode survey dengan pendekatan metodologi kuantitatif, sehingga penulis menyebarkan kuisioner kepada karyawan di Sekretariat dan Pusat Penelitian dan Pengembangan pada Badan Penelitian dan Pengembangan HAM. Hasil Penelitian menunjukkan koefisien korelasi nilai hitung t sebesar 4,7862 dan nilai tabel t sebesar 1,6939. Berdasarkan nilai tersebut, jika dibandingkan terlihat nila hitung t lebih besar dari nilai tabel t atau 4,7862 > 1,6939. Dengan demikian hipotesis nol (H0) yang menyatakan : "Tidak ada hubungan antara teknologi informasi dengan kualitas informasi?.Berdasarkan hasil pengujian terhadap 34 responden diketahui bahwa terdapat hubungan yang berarti (signifikan) antara teknologi informasi dengan kualitas informasi. Kualitas informasi tidak akan dapat tersaji dan tidak dapat dipergunakan jika tidak ada teknologi informasi yang mendukung, sehingga teknologi informasi sangat berperan terhadap kualitas informasi dan saling mempengaruhi satu sama lainnya untuk menghasilkan informasi yang berkualitas dan berguna sebagai bahan acuan bagi penelitian di Badan Penelitian dan Pengembangan HAM. Berdasarkan hasil tersebut, Badan Penelitian dan Pengembangan HAM perlu mengembangkan teknologi informasi, fasilitas seperti LAN di setiap bidang teknis, meningkatkan kecepatan koneksi internet untuk menampung email serta menambah fasilitas, kualitas informasi harus relevan, akurat, tepat waktu. Hal ini merupakan informasi yang strategis untuk pengampilan keputusan, sehingga penyediaan informasi harus diperhatikan untk memberikan kepuasan pengguna informasi.

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Of the short important information for organization/government, so now , information use by various media as result of technology which born information medias is called information technology. It aim to in order that information will get and consumption with easily and faster. The popular example about information technology is internet. Internet media can be effective and efficient information delivery. The information technology developing can increase working capability and all of activity can do with fast, exact and accurate, so, it can be increase productivity. Growth of information technology can improve performance and enable various activity can be executed swiftly, precisely and accurate, so that finally will improve productivity. Growth of information technology show the popping out of various activity type being based on this technology, like egovernment, e-commerce, e-education, e-medicine, e-laboratory, and other, which is all the things have electronics based.In globalization, organization leader make special decision for new solution developing or change, will be replaceable with information role which is supported by exactly information technology. One of thing must increase to face it, using effectively information technology Therefore, This Research aim to explain information technology implication toward Human Right Information Quality at Agency of Human Right Research and Development and to explain about Human Resources Technology Information toward Human Right Information Quality.This Research is done by Survey Method with approach of Quantitative Methodology. So, Author give questioner to employee in Secretary Office and Central of Research and Development at Agency of Human Research and Development. Result of research indicate coefficient regression direction is 0,732 with regression similarity is y = a + bx = 19,9 + 0,732x. Point P in ANOVA output is more small than α degree which is using (0,05) or 0,000 < 0,05, so H0 refuse. It mean there are influence information technology toward Human Right information Quality. Information quality will not be used if there are not supporting information technology, so, information technology is very role toward information quality and influence each other for making information quality and using as based education for Agency for Human Right Research and Development.Based on that?s result, Agency of Human Right Research and Development need to develop information technology, facilities like local area network in every technical field, increase speed internet connection server for email saving and increase database facilities. Information quality must be relevant, accurate, on time. It is strategic information to making decision, so information providing must be attention to give information user satisfaction."

"In the event of dispute of tax between Tax Payer and Directorate General of Tax cannot be settled in the process of study of tax and objection, the Tax Payer can file appeal against such tax dispute to the Tax Court. The Tax Payer hopes that he will obtain justice and legal certainty according to decision of the Tax Court issued.Nevertheless, there are some Tax Court decisions which are different upon dispute of the same tax. The Different Decision of the Tax Court does not give legal certainty and justice feeling. One of ways to secure in order that the Tax Court decision resulted consistent is to consider jurisprudence by the judge in making the decision. The Using of this jurisprudence must be carefully studied in order not to violate against the independency of judge in making the decision.This study is conducted by using theories in connection with jurisprudence, judge independence and tax court and at glance about VAT and Luxury Sales Tax facilities in connection with tax function which regulates. This study uses qualitative approach methods as well as using data source in the form of interview with source person, books, literatures, rules and regulations and other sources in connection with discussion topic in this thesis. In this study uses case study upon the tax dispute concerning facility of postponement of payment of VAT and Luxury Sales Tax to the production Sharing Contract (PSC) where some tax disputes has been decided by the Tax Court.Based on result of analysis to some decisions of the Tax Court, jurisprudence is not always considered by the judge in making the decision of the Tax Court although according to explanation of theories from experts and result of interview, considering jurisprudence in making the decision will not break judge independent principle. Besides, inconsistency of the decision of Tax Court caused by implementation of legal principles which are different by the judge in making decision of Tax Court. Based on the study mentioned above it can be concluded that procedure of use of jurisprudence not always to be implemented by the judge despite use of jurisprudence not violates against judge independent principle. For that purpose, it is recommended such procedure can be standardized so that consistency of decision of the Tax Court can be secured."

"Departemen Keuangan (Depkeu) sebagai salah satu pemegang amanat rakyat dalam pengelolaan keuangan negara terus berupaya untuk menjadi bagian dari reformasi itu sendiri dengan cara melakukan reformasi birokrasi secara bertahap dan terus menerus dengan tujuan untuk menciptakan aparatur negara yang bersih, profesional, dan bertanggung jawab. Selain itu, untuk menciptakan birokrasi yang efisien dan efektif sehingga dapat memberikan pelayanan publik prima. Untuk mempercepat tercapainya tujuan tersebut, Menteri Keuangan memutuskan menggunakan balanced scorecard sebagai sistem manajemen kinerja dan sistem manajemen strategis di departemen yang dipimpinnya. Tesis ini bertujuan untuk mengevaluasi rancangan dan implementasi BSC untuk tema pendapatan negara. Selain itu, kriteria Baldrige juga digunakan untuk mengevaluasi apakah Depkeu memiliki kinerja yang unggul setelah BSC diterapkan. Penelitian atas tingkat kesiapan strategis organisasi juga dilakukan untuk mengukur tingkat kesiapan organization capital Departemen Keuangan dalam menerapkan BSC. Hasil tesis ini mengusulkan perbaikan rancangan dan implementasi BSC yang sudah berjalan dan mengidentifikasi hal-hal yang dapat dijadikan pedoman Depkeu dalam mengambil kebijakan untuk meningkatkan tingkat kesiapan strategis organisasi, serta menyarankan perbaikan agar Depkeu dapat menjadi organisasi yang berkinerja unggul.

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Ministry of Finance as one of the owners of people trusteeship in state's finance management continually cope to be a part of reformation process itself by conducting bureaucracy reform step by step and continuously as a mean to create clean, professional and responsible government officers as well as creating efficient and effective bureaucracy enabling it to give excellent public service. In order to speed up the achievement of these objectives, Minister of Finance decided to use balanced scorecard as a performance management and strategic management system in Ministry of Finance. The objective of this thesis is to evaluate balanced scorecard?s design and implementation for revenue generation. Additionally, Malcolm Baldrige Criteria for Performance Excellence is also used to evaluate whether the Ministry of Finance can achieve excellent performance after balanced scorecard is applied. Research in the level of organization strategic readiness is also conducted to measure the level of readiness Ministry of Finance?s organization capital in applying balanced scorecard. Results of this thesis suggest the need of adequate improvement of design and implementation of balanced scorecard that have been done and identify everything that can be used as guidance for Ministry of Finance for creating policy in order to improve the level of organization strategic readiness. This thesis also finds the needs of improvement so that Ministry of Finance can become an organization that can achieve excellent performance."

"ABSTRAKPenulisan tesis yang berjudul ?Keberadaan OrganisasiKemasyarakatan Berdasarkan Asas Pancasila Ditinjau dariPerspektif Hak Asasi Manusia? ini menggunakan metodepenelitian hukum normatif maupun metode penelitian empiris,dengan titik berat pada penelitian normatif. Maksud dan tujuanpenulisan ini adalah untuk mengetahui secara yuridis dariperspektif hak asasi manusia terhadap keberadaan organisasikemasyarakatan berdasarkan asas Pancasila dan mengetahui perannegara terhadap organisasi kemasyarakatan di Indonesiaberdasarkan peraturan perundang-undangan yang sedang berlaku.Pada era reformasi menunjukkan dinamika perubahan masyarakatsehingga menyebabkan pertumbuhan organisasi-organisasikemasyarakatan. Akibatnya muncul beberapa organisasikemasyarakatan yang berasas agama dan kesukuan. Secara yuridiskeberadaan organisasi kemasyarakatan tersebut telah diaturdalam suatu Undang-Undang Nomor 8 Tahun 1985 tentangOrganisasi Kemasyaratan. Undang-undang tersebut mewajibkanmenggunakan asas Pancasila sebagai asas tunggal dan sampaisekarang masih berlaku. Yang menjadi permasalahannya adalahApakah keberadaan organisasi-organisasi kemasyarakatan diIndonesia sebagai proses pendemokratisasian yang berasaskanPancasila sebagai asas tunggal tersebut melanggar hak asasimanusia? Bagaimana konstitusionalitas keberadaan organisasikemasyarakatan yang tidak berasaskan asas tunggal Pancasilaterhadap terhadap UU Ormas? Berdasarkan Pasal 28 UUD 1945yaitu ?ditetapkan dengan undang-undang? tersebut itu menjadidasar yang absah bagi keberadaan kewajiban dan tanggung jawabuntuk membatasi hak dan kebebasan sesuai dengan semangatdemokrasi dan prinsip negara hukum. Keberadaan organisasikemasyarakatan yang tidak berasaskan tunggal Pancasila itubertentangan dengan Pancasila tapi tidak bila melihat dariindikator rumusan sila-sila Pancasila. Substansi UU Ormas itusudah tidak sesuai dengan semangat reformasi sehingga perlusegera direvisi. (Theresia Rifeni Widiartati)"

"Pemanfaatan Sistem Informasi Personel Polri dalam proses pembinaan karir personel Polri ditujukan pada terwujudnya pemenuhan norma-norma jabatan, kepangkatan, pendidikan pengembangan dan penggunaan personel secara tepat sesuai kebutuhan organisasi. Penelitian ini bertujuan untuk menganalisis penyelenggaraan SIPP, menganalisis peran SIPP dalam pembinaan karier personel Polri dan untuk merumuskan upaya merevitalisasi SIPP. Penelitian ini menggunakan pendekatan kualitatif. Data data didapatkan dengan mewawancarai beberapa pejabat sebagai penyelenggara SIPP pada Mabes Polri. Hasil penelitian ini menunjukkan bahwa dalam penyelenggaraan SIPP terdapat beberapa permasalahan yaitu kualitas data yang dihasilkan oleh SIPP, keutuhan dan ketersediaan data, serta komponen komponen SIPP berupa operator, perangkat keras, perangkat lunak dan jaringan. Permasalahan permasalahan tersebut berdampak terhadap kualitas keputusan yang dihasilkan dalam proses pembinaan karier personel. Upaya revitalisasi SIPP dilakukan dengan melakukan validasi data SIPP, memperbaiki framework dan konponen dalam SIPP.

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Utilization of Information Systems of the Indonesian National Police Personnel in the process of fostering the career of Polri personnel aimed at realization of fulfillment of office norms, ranks, development education and personnel use appropriately according to the needs of the organization. This study aims to analyze the implementation of SIPP, analyze the role of SIPP in fostering career of Indonesian Police personnel and to formulate SIPP revitalization efforts. This study uses a qualitative approach. Data was obtained by interviewing several officials as SIPP organizers at the National Police Headquarters. The results of this study indicate that in the implementation of the SIPP there are several problems, namely the quality of data produced by the SIPP, the integrity and availability of data, and the SIPP components in the form of operators, hardware, software and networks. These problem problems have an impact on the quality of the decisions that are produced in the career development process of personnel. SIPP revitalization efforts are carried out by conducting SIPP data validation, improving the framework and components in the SIPP."

"ABSTRACTBPK merupakan satu lembaga negara yang bebas dan mandiri dalam memeriksa pengelolaan dan tanggung jawab keuangan negara. Pada praktiknya, BPK melakukan pemeriksaan terhadap anak perusahaan BUMN. Hal tersebut tidaklah sesuai dengan kewenangan BPK itu sendiri, karena pada dasarnya keuangan anak perusahaan BUMN bukan merupakan keuangan negara, sehingga anak perusahaan BUMN tidak termasuk dalam cakupan wewenang pemeriksaan BPK. Atas latar belakang tersebut, hal yang menjadi pokok permasalahan dalam penelitian ini adalah mengenai kewenangan BPK dalam melakukan pemeriksaan berdasarkan peraturan perundang-undangan. Selain itu, pokok permasalahan lainnya adalah mengenai implikasi hukum dari praktik pemeriksaan yang dilakukan oleh BPK kepada anak perusahaan BUMN. Metode yang digunakan dalam penulisan penelitian ini adalah yuridis-normatif. Hasil dari penelitian ini adalah bahwa anak perusahaan BUMN tidak termasuk dalam cakupan wewenang pemeriksaan BPK. Adapun implikasi hukumnya adalah timbul suatu kewajiban bagi anak perusahaan BUMN untuk menindaklanjuti rekomendasi yang diberikan oleh BPK sebagai hasil dari pemeriksaan yang dilakukan. Saran yang diberikan oleh penulis adalah pembuatan peraturan perundang-undangan yang menyatakan secara tegas bahwa BPK tidak berwenang melakukan pemeriksaan terhadap anak perusahaan BUMN. Selain itu, penulis juga memberikan saran agar dibuat suatu peraturan yang membatasi hal-hal yang dapat didelegasikan oleh BUMN induk pada anak perusahaannya, agar hal-hal yang berkaitan dengan pengelolaan keuangan negara tetap menjadi cakupan wewenang pemeriksaan BPK.

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ABSTRACTBPK is a Gorvenment institution which has independence and right to examine state financial management and responsibility. In practice, BPK examines the financial of the subsidiaries company of BUMN. This is not in accordance with the authority of the BPK, because the financial of the subsidiaries company of BUMN is basically not included as public financial, so the subsidiaries company of BUMN are not included in the scope of BPK audit authority. Reffering to this, the main concern of this research is the authority of BPK in conducting financial examination for the subsidiaries company of BUMN based on laws and regulations. The method used in this research is juridical-normative. The results of this research are that the subsidiaries company of BUMN are not included in the scope of BPK`s audit authority. As a legal implication, there is an obligation for the subsidiaries company of BUMN to follow up on recommendations given by BPK as a result of carried out audit. At the end of this research, the advice given by the author is the making of laws and regulations to confirm that the BPK is not authorized to carry out inspections of state-owned subsidiaries. In addition, the author also gives a suggestion to make a regulation that limits the things that can be delegated by BUMN to its subsidiaries, so that matters relating to the management of state finances remain the scope of BPK`s audit authority."