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"Pasca pembubaran Badan Penyehatan Perbankan Nasional (BPPN), segala permasalahan berkaitan aset kredit yang tersisa untuk sementara penanganannya diserahkan ke Kementerian Keuangan RI melalui Tim Pemberesan BPPN atau TP BPPN yang diketuai langsung oleh Menteri Keuangan. Pada tahun 2006, Tim Pemberesan yang dibentuk berdasarkan Keputusan Presiden dinyatakan berakhir tugasnya dan dinyatakan bubar melalui Keputusan Presiden No. 8 Tahun 2006 tentang Pengakhiran Tugas dan Pembubaran Tim Pemberesan BPPN. Selanjutnya penanganan Tim Pemberesan BPPN yang belum diselesaikan dilaksanakan oleh Menteri Keuangan cq Direktorat Jenderal Kekayaan Negara (DJKN) Kementerian Keuangan RI, sedangkan kekayaan negara yang terkait dengan sita eksekusi hak tanggungan dan sita eksekusi lainnya, penanganannya dilakukan oleh Panitia Urusan Piutang Negara (PUPN). Salah satu sisa aset kredit yang belum tertangani pasca pembubaran BPPN adalah aset kredit Non Asset Transfer Kit (Non ATK). Aset kredit Non ATK terdeteksi setelah adanya audit BPK pasca pembubaran BPPN. Sampai dengan berakhirnya masa tugas BPPN tahun 2004 dan terbentuknya PT Perusahaan Pengelola Aset (PT PPA) serta pembentukan tim pemberesan BPPN, aset kredit Non ATK belum tertangani dan masih dikelola oleh Bank asal. Kebijakan penanganan sisa aset tersebut kemudian diatur dalam Keputusan Menteri Keuangan No.213/KMK.01/2008 dan selanjutnya terkait dengan penyelesaian dan pengelolaan aset kredit Non ATK sebelum diserahkan pengurusannya kepada PUPN, Menteri Keuangan menetapkan Petunjuk Pelaksanaan Tugas yang diperlukan dalam rangka pengembalian keuangan negara dan mengingat masih adanya aset eks BPPN/TP BPPN/Tim Koordinasi berupa aset kredit ATK dan Non ATK yang tidak dapat diserahkelokan baik ke PT PPA dan tidak berperkara hukum, disusunlah Keputusan Menteri Keuangan No.280/KMK.06/2009 tentang Petunjuk Pelaksanaan Tugas/Prosedur Operasi Standar DJKN dalam Penanganan Sisa Tugas Tim Koordinasi Penyelesaian Tugas-Tugas Tim Pemberesan BPPN, Unit Pelaksana Penjaminan Pemerintah, dan Penjaminan Pemerintah Terhadap Kewajiban Pembayaran Bank Perkreditan Rakyat. Keputusan Menteri Keuangan tersebut merupakan payung hukum penanganan Aset Kredit Non ATK eks BPPN.

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After the liquidation of the Indonesian Bank Restructuring Agency (IBRA), all issues related to the remaining loan assets temporarily has been submitted to the Ministry of Finance of the Republic of Indonesia to be handled through the Team of IBRA, which is chaired by the Minister of Finance. In 2006, the Team of which was established by Presidential Decree has to be terminated and declared to be dissolved by Presidential Decree No. 8 Year 2006 regarding the termination of the Team of IBRA. Furthermore, the handling of the remaining loan assets, continued by the Ministry of Finance through the Directorate General of State Assets Management (DJKN) under The Ministry of Finance of Indonesia, while the state assets related to the mortgage foreclosure and other foreclosure, handled by the Committe of State Claims Management (PUPN). One of the remaining loan assets that have not been handled after the liquidation of IBRA is credit assets in the term of Non Asset Transfer Kit (Non-ATK). Credit assets Non ATK detected by the Supreme Auditor/BPK after the post-dissolution audit of IBRA. Until the end of work of IBRA in 2004 and the establishment of the Asset Management Company (PT PPA) and also the establishment of IBRA clearance team, credit assets Non ATK has not been handled and it is still managed by the origin Bank from which the assets exist. The handling policy of the remaining assets are then arranged in the Minister of Finance Decree No.213/KMK.01/2008 and subsequently related with the completion and management of the credit assets Non ATK before being handled over to the PUPN, Minister of Finance announces the Implementation Guidelines required for returning the state finance and considering that there are still amount of ex-IBRA assets / TP IBRA / Coordination Team in the form of credit assets and Non ATK that can not be well-managed by PT PPA and has no legal issues, then the government formulating the Minister of Finance Decree No.280/KMK.06/2009 about the Implementation Guidelines regarding the Directorate General of State Asset Management?s Standard Operating Procedures in Handling the remaining tasks of the Coordination Team of IBRA?s Settlement Team, Government Insurance Unit, and Government Guarantee on Bank Obligations. This Minister of Finance Decree is the legal consideration on the handling of the Credit Assets of Non ATK that previously handled by IBRA."

"[ABSTRAKDalam menjalan fungsi pemerintahan (bestuurs functie), pemerintah melakukan tindakan hukum publik dan tindakan hukum privat dimana kedua tindakan hukum ini akan dapat bertentangan kepentingan masyarakat atau perorangan, sehingga dapat dikatakan tindakan Pemerintah rentan akan tuntutan hukum. Dikaitkan dengan keuangan negara putusan yang telah inkracht atas tuntuan hukum tersebut dapat menimbulkan risiko fiskal kepada Pemerintah berupa kewajiban kontinjensi pihak ketiga. Yang menjadi pokok permasalahan pada penelitian ini adalah: pertama bagaimana pengaturan risiko fiskal akibat tuntutan hukum dalam pelaksanaan kewajiban kontijensi dalam APBN? kedua dalam hal terjadi potensi kerugian Negara dalam risiko fiskal akibat tuntutan hukum, lembaga mana yang berwenang melakukan pemeriksaan?.Untuk menjawab permasalahan tersebut digunakan metode penelitian yuridis normatif, yaitu penelitian hukum yang berbasis pada kaedah-kaedah atau norma-norma hukum yang terdapat dalam peraturan perundang-undangan, yaitu dengan melakukan penelusuran terhadap Undang-undang Nomor 17 Tahun 2003 Tentang Keuangan Negara, Undang-Undang Nomor 1 Tahun 2004 tentang Perbendaharaan Negara, Undang-Undang Nomor 15 tahun 2004 tentang Pemeriksaan Pengelolaan dan Tanggungjawab Keuangan Negara, Undang-Undang Nomor 15 Tahun 2006 tentang Badan Pemeriksaan Keuangan dan peraturan perundang-undangan terkaitKesimpulan yang Penulis peroleh dari penelitian in atas kontijensi pemerintah terkait tuntutan hukum ini BPK berwenang memeriksa sesuai konstitusi namun di lain sisi sesuai Peraturan Pemerintah Nomor 60 tahun 2008 tentang Sistem Pengendalian Intern Pemerintah ada pengawasan intern yang dilakukan oleh BPKP dan/atau Aparat Pengawasan Intern Pemerintah terhadap seluruh proses kegiatan pemerintah yang terkait APBN. lembaga mana yang berwenang melakukan pemeriksaan

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ABSTRACTIn running the government functions (bestuurs functie), the government made public legal action and private legal action in which both these legal actions will be able to contradict the interests of society or the individual, so that it can be said government action vulnerable to lawsuits. Associated with the financial state of a final verdict a claim that the law could pose a risk to the Government in the form of fiscal contingent liability of third parties. Which are at issue in this study are: first , how the setting of fiscal risks due to lawsuits in the implementation of contingent liabilities in the state budget ? both in the event of a potential loss of State in the fiscal risks due to lawsuits, which agency the authority to conduct inspections?.This study was conducted using normative juridical, that is by doing a search on the the study of law based on rules or norms of law contained in the legislation , ie by performing a search of Law No. 17 of 2003 on State Finance, Law Number 1 of 2004 on State Treasury , Law Number 15 of 2004 on the Management Audit and responsibilities State finances, Law Number 15 of 2006 on the Board of Audit and related legislation.Authors conclusions obtained from this study on contingencies related to lawsuits government is authorized to examine the BPK according to the constitution , but on the other hand as the Government Regulation Number. 60 of 2008 on the Internal Control System The Government thereinternal controlconducted by BPKP and /or officers of the Government Internal Audit the whole process of government activities related to the state budget.;In running the government functions (bestuurs functie), the government made public legal action and private legal action in which both these legal actions will be able to contradict the interests of society or the individual, so that it can be said government action vulnerable to lawsuits. Associated with the financial state of a final verdict a claim that the law could pose a risk to the Government in the form of fiscal contingent liability of third parties. Which are at issue in this study are: first , how the setting of fiscal risks due to lawsuits in the implementation of contingent liabilities in the state budget ? both in the event of a potential loss of State in the fiscal risks due to lawsuits, which agency the authority to conduct inspections?.This study was conducted using normative juridical, that is by doing a search on the the study of law based on rules or norms of law contained in the legislation , ie by performing a search of Law No. 17 of 2003 on State Finance, Law Number 1 of 2004 on State Treasury , Law Number 15 of 2004 on the Management Audit and responsibilities State finances, Law Number 15 of 2006 on the Board of Audit and related legislation.Authors conclusions obtained from this study on contingencies related to lawsuits government is authorized to examine the BPK according to the constitution , but on the other hand as the Government Regulation Number. 60 of 2008 on the Internal Control System The Government thereinternal controlconducted by BPKP and /or officers of the Government Internal Audit the whole process of government activities related to the state budget., In running the government functions (bestuurs functie), the government made public legal action and private legal action in which both these legal actions will be able to contradict the interests of society or the individual, so that it can be said government action vulnerable to lawsuits. Associated with the financial state of a final verdict a claim that the law could pose a risk to the Government in the form of fiscal contingent liability of third parties. Which are at issue in this study are: first , how the setting of fiscal risks due to lawsuits in the implementation of contingent liabilities in the state budget ? both in the event of a potential loss of State in the fiscal risks due to lawsuits, which agency the authority to conduct inspections?.This study was conducted using normative juridical, that is by doing a search on the the study of law based on rules or norms of law contained in the legislation , ie by performing a search of Law No. 17 of 2003 on State Finance, Law Number 1 of 2004 on State Treasury , Law Number 15 of 2004 on the Management Audit and responsibilities State finances, Law Number 15 of 2006 on the Board of Audit and related legislation.Authors conclusions obtained from this study on contingencies related to lawsuits government is authorized to examine the BPK according to the constitution , but on the other hand as the Government Regulation Number. 60 of 2008 on the Internal Control System The Government thereinternal controlconducted by BPKP and /or officers of the Government Internal Audit the whole process of government activities related to the state budget.]"

"Badan Usaha Milik Negara (BUMN) dan secara khusus yang berbentuk perseroan diharapkan memberi pemasukan yang signifikan bagi negara dari sektor usaha serta sarana memenuhi hajat hidup warga negara. Namun, di sisi lain adanya disharmoni terhadap peraturan perundang-undangan yang mengatur, sehingga BUMN Persero tidak dapat secara optimal melakukan aktivitas usahanya. Metode penelitian yang digunakan dalam penelitian ini adalah penelitian kepustakaan dengan tujuan untuk memperolah data sekunder dari literatur dan data-data terkait. Dari metodologi penelitian tersebut akan dihasilkan bentuk laporan yang akan bersifat eksploratoris fact-findings, dimana akan menunjukkan bukti bahwa hukum positif di Indonesia menyebabkan BUMN Persero tidak dapat melaksanakan aktivitas bisnisnya secara maksimal. ......State Owned Enterprise (SOE), specifically Limited Companies in form, are expected to give significant income for government from business sector and to fulfill people?s need. But, there is a disharmony on the regulation, so SOE cannot operate optimally. Research method used in this thesis is literature research to get secondary data from literatures and related data. From that research methodology, the result is exploratory fact-findings report, which will prove that regulation in Indonesia causes SOE cannot operate optimally."

"[ABSTRAKSkripsi ini berfokus pada analisis kelayakan dari sistem e-audit yang digunakan oleh Pemeriksa BPK RI untuk melakukan pemeriksaan keuangan negara. Analisis kelayakan diperlukan agar BPK RI dapat memanfaatkan teknologi yang dapat menambah nilai dari hasil pemeriksaan serta dapat menggunakan teknologi dengan tepat guna sesuai dengan proses pemeriksaan keuangan negara. Penelitian ini adalah penelitian kualitatif deskriptif. Data utama didapatkan dari wawancara mendalam dengan responden pemeriksa BPK dan tim pengembangan sistem e-audit. Hasil penelitian menunjukkan bahwa sistem e-audit sudah layak digunakan dalam pemeriksaan keuangan negara. Namun peneliti menyarankan kepada BPK agar lebih aktif lagi dalam menangkap kebutuhan pengguna akhir yaitu pemeriksa, sehingga dapat dipastikan kebutuhan pengguna akhir dan jadwal pengembangan sistem di masa yang akan datang serta supaya pengembangan sistem sesuai dengan yang dibutuhkan pengguna. Selain itu, BPK juga harus mempertimbangkan untuk mulai melakukan seleksi jasa profesional Teknologi Informasi untuk membantu dalam pengembangan sistem e-audit karena besar kemungkinan banyaknya kebutuhan dari pengguna akhir di masa yang akan datang.ABSTRACTThis study focuses on the analysis of the feasibility of e-audit system used by BPK Auditors to audit state finances. The feasibility analysis is required in order to utilize technology that can increase the value of the audit results and can use the appropriate technology according to the state finances audit process. This research use descriptive qualitative method. The main data obtained from in-depth interviews with respondents from BPK Auditors and development team of e-audit system. The results showed that the e-audit system already feasible for use in the state finances audit process. The researchers suggested for the BPK to be more active in capturing end user requirements, ensuring the end user requirements and system development schedule in the future are met, and ensuring development of the system is met with the end user requirements. In addition, BPK also had to consider to begin selecting information technology professional services to assist in the development of e-audit system because most likely there are many end user requirements in the future., This study focuses on the analysis of the feasibility of e-audit system used by BPK Auditors to audit state finances. The feasibility analysis is required in order to utilize technology that can increase the value of the audit results and can use the appropriate technology according to the state finances audit process. This research use descriptive qualitative method. The main data obtained from in-depth interviews with respondents from BPK Auditors and development team of e-audit system. The results showed that the e-audit system already feasible for use in the state finances audit process. The researchers suggested for the BPK to be more active in capturing end user requirements, ensuring the end user requirements and system development schedule in the future are met, and ensuring development of the system is met with the end user requirements. In addition, BPK also had to consider to begin selecting information technology professional services to assist in the development of e-audit system because most likely there are many end user requirements in the future.]"

"ABSTRAKLaporan magang ini membahas mengenai proses pelaksanaan reviu HPS yang dilakukan di Inspektorat II Kementerian Perhubungan Republik Indonesia. Sebelum membahas mengenai reviu HPS tersebut, dalam laporan magang ini juga disinggung mengenai pemerintah dan salah satu perannya dalam mengelola Keuangan Negara, serta mengenai Pengadaan Barang/Jasa Pemerintah. Reviu HPS merupakan kebijakan baru di lingkungan Inspektorat Jenderal dalam rangka pengendalian internal. Seiring dengan meningkatnya alokasi anggaran di Kementerian Perhubungan, maka diperlukan peningkatan pengawasan untuk mengawalnya. Selain kelebihan yang dimiliki, reviu HPS juga mempunyai sisi lemah yang perlu diperbaiki.

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ABSTRACTThis internship report discusses about the process of OE review which is conducted at Inspectorate II of the Ministry of Transportation Republic of Indonesia. Before discussing the OE review, in this internship report also mentioned about one of government rsquo s role to manage State Finances, also Procurement of Government Goods Services. OE review is a new policy at the Inspectorate General within the framework of internal control. Along with the increase of budget allocation in the Ministry of Transportation, it is necessary to supervise the increase of the budget. And finally, with the advantages the OE review has, it also has several weak points that needs to be improved."

"Badan Pendidikan dan Pelatihan Keuangan BPPK merupakan unit eselon I di Kementerian Keuangan Kemenkeu yang bertugas menyelenggarakan pendidikan dan pelatihan diklat dan sertifikasi di bidang Keuangan Negara. Dalam menjalankan tugasnya, BPPK telah menggunakan sistem informasi/teknologi informasi SI/TI untuk kegiatan pembelajaran dan administrasi. Namun, selama periode 2012-2016, kemampuan rata-rata BPPK menyelenggarakan diklat terhadap total pegawai Kemenkeu sebesar 58. Hal ini berarti pengunaan SI/TI belum mampu menangkap peluang bisnis berupa pegawai yang tidak mengikuti diklat sebesar 42. Hasil observasi terkait SI/TI menemukan sebanyak 51 aplikasi tidak terintegrasi dengan beragam platform, database, dan tools yang disebabkan oleh pengembangan SI bersifat parsial dan tidak terencana. Oleh karena itu, BPPK membutuhkan Perencanaan Strategis Sistem Informasi PSSI. Dalam penelitian ini, pembuatan PSSI menggunakan metodologi Ward dan Peppard dengan menambahkan Business Model Canvas BMC untuk menganalisis model bisnis organisasi. Teknik analisis yang digunakan dalam penelitian ini adalah BMC, value chain, balance scorecard, critical success factors, PEST politic, economic, social, and technology , tren TI dan McFarlan strategic grid. Penelitian ini menghasilkan strategi SI/TI strategi SI, strategi TI, dan strategi manajemen SI/TI dan roadmap implementasi SI/TI berdasarkan strategi bisnis BPPK. Strategi SI mengusulkan, pertama BPPK fokus pada pengembangan core system kediklatan dan pembelajaran. Kedua, pegembangan SI dilakukan secara terpusat dan memperhatikan interoperabilitas dengan sistem lain agar tidak terjadi SILO sistem dan efisiensi sumber daya. Strategi TI mengusulkan, pertama pengadaan bandwidth dan jaringan dilakukan secara terpusat dengan spesifikasi perangkat manangeable. Kedua, pengintegrasian SI menggunakan single sign on dan enterprise service bus Kemenkeu. Strategi manajemen SI/TI mengusulkan, pertama menambahkan steering committee dan chief information officer untuk menciptakan keselarasan strategi bisnis dengan SI/TI dan meningkatkan peran TI. Kedua, penambahan dan pengembangan kompetensi pengelola SI/TI di bidang project management, data integration, big data analytic, analisis media sosial, dan mobile application. Penelitian ini juga menghasilkan kebutuhan SI mendatang sebanyak 32 aplikasi dengan portofolio 26 aplikasi support, 2 aplikasi key operational, 1 aplikasi strategic, dan 3 aplikasi high potential. ......The Finance Education and Training Agency FETA is the organization on the Ministry of Finance MoF which is responsible for organizing education and training and certification of State Finance. In performing its duties, FETA has used information system information technology IS IT for learning and administration activities. However, during the period 2012 2016, the average capacity of FETA organized training to total MoF employees by 58. This means that the use of IS IT has not been able to achieve business opportunities in the form of employees who do not the training by 42. Observation results related to IS IT found 51 applications not integrated with various platforms, databases, and tools caused by IS development are partial and unplanned. Therefore, FETA requires Strategic Planning of Information Systems SPIS. In this research, making SPIS using Ward and Peppard methodology by adding Business Model Canvas BMC to analyze the organization 39 s business model. The analysis techniques used in this research are BMC, value chain, balance scorecard, critical success factors, PEST politic, economic, social, and technology , IT trends and McFarlan strategic grid. The results of this study IS IT strategy IS strategy, IT strategy, and IS IT management strategy and roadmap of implementation of IS IT based on business strategy of FETA. The SI strategy proposes that the first, FETA focuses on the core systems development are traning admistration and learning technology. Second, the IS development are centralized and must to interoperability systems should not to happen SILO systems and resources efficiency. The IT strategy proposes, first, the procurement of bandwidth and networking is centralized with device specifications manangeable. Second, the integration of IS using the single sign on and enterprise service bus. The IS IT management strategy proposes, first to add steering committee and chief information officer to alignment business strategy and IS strategy and enhance IT role. Second, the addition human resources and development of IS IT competencies in project management, data integration, big data analytic, social media analysis, and mobile application. The research also result of the IS to be requirements of 32 applications with a portfolio of 26 application of support, 2 applications of key operational, 1 application of strategic, and 3 applications of high potential."