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"Penelitian ini membahas optimalisasi pelaporan saldo Kas di Bendahara Pengeluaran oleh KPPN Jakarta II. Penelitian ini adalah penelitian kualitatif dengan pendekatan soft system methodology. Tujuan penelitian adalah mengidentifikasi permasalahan yang dihadapi oleh KPPN Jakarta II dalam pelaporan saldo Kas di Bendahara Pengeluaran dan merumuskan rekomendasi untuk mengatasi masalah tersebut. Hasil penelitian menunjukkan beberapa permasalahan yaitu ketidakpatuhan satker, KPPN, dan Bank/Pos Persepsi, lemahnya koordinasi, tidak efektifnya sanksi, dan munculnya potensi kas menganggur. Rekomendasi penelitian ini adalah agar KPPN melakukan penilaian kinerja satker, meningkatkan kompetensi pegawai, membentuk tim rekonsiliasi internal, dan membuat sistem monitoring atas pencatatan saldo Kas di Bendahara Pengeluaran.

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This research discusses the optimization of cash balance report in Disbursing Treasurer by KPPN Jakarta II. This study is a qualitative research with soft system methodology approach. The objective of this study is to identify the problems faced by KPPN Jakarta II in reporting cash balance in Disbursing Treasurer and to formulate recommendations to solve the problems. This research shows some problems such as noncompliance from work units, treasury office, and Bank/Post Perception, lack of coordination, ineffective sanctions, and emergence of idle cash. Several recommendations resulted from this research are to conduct assessment for work unit performance, to enhance employee?s competence, to establish internal reconciliation team and monitoring system of cash balance in Disbursing Treasurer."

"[ABSTRAKPenelitian ini merupakan studi kasus yang bertujuan untuk menganalisisimplementasi akuntansi aset tidak berwujud di LIPI, menganalisis kelemahanimplementasi akuntansi aset tidak berwujud di LIPI, dan memberikan solusi untukmengatasi kelemahan implementasi akuntansi aset tidak berwujud di LIPI.Analisis dilakukan dengan membandingkan kondisi implementasi aset tidakberwujud di LIPI dengan Buletin Teknis Standar Akuntansi Pemerintahan Nomor17 tentang Akuntansi Aset Tak Berwujud Berbasis Akrual. Hasil penelitianmenunjukkan bahwa kelemahan implementasi aset tidak berwujud di LIPI ditemuidalam tahap pengakuan, pengukuran, pencatatan dan pengungkapan. Hasilpenelitian menyarankan bahwa implementasi akuntansi aset tidak berwujud dapatdiperbaiki dengan menyusun pedoman baku implementasi aset tidak berwujud diLIPI, melakukan revisi terhadap metode valuasi aset tidak berwujud berupapembobotan angka kredit yang telah dikembangkan oleh LIPI, dan menetapkankebijakan dalam perencanaan kegiatan penelitian dan pengembangan yangmenekankan pada pentingnya perolehan aset tidak berwujud dari output kegiatanpenelitian dan pengembangan.

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ABSTRACTThis research is a case study that aims to analyze the accounting implementationof intangible assets, analyze weaknesses of the accounting implementation ofintangible assets, and provide solutions to overcome the accountingimplementation weaknesses of intangible assets in LIPI. The analysis is done bycomparing the implementation conditions of intangible assets in LIPI with theTechnical Bulletin of Government Accounting Standards No. 17 about theAccrual Based accounting for Intangible Assets. The research results show thatthe implementation weaknesses of intangible assets at LIPI encountered in thestage of recognition, measurement, recording and disclosure. The research resultssuggest that the accounting implementation of intangible assets can be improvedby preparing a raw guideline about the accounting implementation for intangibleassets in LIPI, making revision to the intangible assets valuation method in theform of weighting the number of credits that have been developed by LIPI, andsetting policies in the research and development plan activities that emphasize theimportance of the acquisition for intangible assets from the output of research anddevelopment activities, This research is a case study that aims to analyze the accounting implementationof intangible assets, analyze weaknesses of the accounting implementation ofintangible assets, and provide solutions to overcome the accountingimplementation weaknesses of intangible assets in LIPI. The analysis is done bycomparing the implementation conditions of intangible assets in LIPI with theTechnical Bulletin of Government Accounting Standards No. 17 about theAccrual Based accounting for Intangible Assets. The research results show thatthe implementation weaknesses of intangible assets at LIPI encountered in thestage of recognition, measurement, recording and disclosure. The research resultssuggest that the accounting implementation of intangible assets can be improvedby preparing a raw guideline about the accounting implementation for intangibleassets in LIPI, making revision to the intangible assets valuation method in theform of weighting the number of credits that have been developed by LIPI, andsetting policies in the research and development plan activities that emphasize theimportance of the acquisition for intangible assets from the output of research anddevelopment activities]"

"[ABSTRAKPenelitian ini bertujuan untuk memprediksi kemungkinan terjadinya fiscal distresskabupaten/kota di Indonesia Tahun 2010-2013 dengan memodifikasi variabelTrussel dan Patrick (2009) dalam memprediksi fiscal distress.Penelitian inimerupakan penelitian kuantitatif dengan menggunakan metode regresi logistikbiner dengan jumlah sampel sebanyak 1.820 kabupaten/kota-tahun.Hasilpenelitian menunjukkan adanya indikasi fiscal distress di beberapakabupaten/kota di Indonesia utamanya di tahun 2010. Lebih lanjut penelitianmembuktikan bahwa terdapat lima variabel yang signifikan dalam memprediksikemungkinan terjadinya fiscal distress, yaitu Pendapatan Asli Daerah sebagaipersentase pendapatan dengan korelasi positif, dana perimbangan sebagaipersentase dari pendapatan dengan korelasi positif, belanja modal sebagaipersentase dari pendapatan dengan korelasi positif dan pertumbuhan pendapatandengan korelasi negatif serta variabel dummy kabupaten dengan korelasi negatif.

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ABSTRACTThis study aims to predict the likelihood of fiscal distress in districts/cities inIndonesia in 2010-2013 by modifying Trussel and Patrick (2009) variables inpredicting fiscal distress. This research is a quantitative study using binary logisticregression method with a total sample of 1.820 districts/cities-years. The resultsshow indications of fiscal distress in some districts/cities in Indonesia especiallyin 2010. Furthermore, the study shows that there are five significant variables inpredicting the likelihood of fiscal distress, namely local own-revenue as apercentage of revenue with a positive correlation, intergovernmental funds as apercentage of revenue with a positive correlation, capital expenditures as apercentage of revenue with a positive correlation and revenue growth with anegative correlation and dummy variabel district with a negative correlation.;This study aims to predict the likelihood of fiscal distress in districts/cities inIndonesia in 2010-2013 by modifying Trussel and Patrick (2009) variables inpredicting fiscal distress. This research is a quantitative study using binary logisticregression method with a total sample of 1.820 districts/cities-years. The resultsshow indications of fiscal distress in some districts/cities in Indonesia especiallyin 2010. Furthermore, the study shows that there are five significant variables inpredicting the likelihood of fiscal distress, namely local own-revenue as apercentage of revenue with a positive correlation, intergovernmental funds as apercentage of revenue with a positive correlation, capital expenditures as apercentage of revenue with a positive correlation and revenue growth with anegative correlation and dummy variabel district with a negative correlation.;This study aims to predict the likelihood of fiscal distress in districts/cities inIndonesia in 2010-2013 by modifying Trussel and Patrick (2009) variables inpredicting fiscal distress. This research is a quantitative study using binary logisticregression method with a total sample of 1.820 districts/cities-years. The resultsshow indications of fiscal distress in some districts/cities in Indonesia especiallyin 2010. Furthermore, the study shows that there are five significant variables inpredicting the likelihood of fiscal distress, namely local own-revenue as apercentage of revenue with a positive correlation, intergovernmental funds as apercentage of revenue with a positive correlation, capital expenditures as apercentage of revenue with a positive correlation and revenue growth with anegative correlation and dummy variabel district with a negative correlation.;This study aims to predict the likelihood of fiscal distress in districts/cities inIndonesia in 2010-2013 by modifying Trussel and Patrick (2009) variables inpredicting fiscal distress. This research is a quantitative study using binary logisticregression method with a total sample of 1.820 districts/cities-years. The resultsshow indications of fiscal distress in some districts/cities in Indonesia especiallyin 2010. Furthermore, the study shows that there are five significant variables inpredicting the likelihood of fiscal distress, namely local own-revenue as apercentage of revenue with a positive correlation, intergovernmental funds as apercentage of revenue with a positive correlation, capital expenditures as apercentage of revenue with a positive correlation and revenue growth with anegative correlation and dummy variabel district with a negative correlation.;This study aims to predict the likelihood of fiscal distress in districts/cities inIndonesia in 2010-2013 by modifying Trussel and Patrick (2009) variables inpredicting fiscal distress. This research is a quantitative study using binary logisticregression method with a total sample of 1.820 districts/cities-years. The resultsshow indications of fiscal distress in some districts/cities in Indonesia especiallyin 2010. Furthermore, the study shows that there are five significant variables inpredicting the likelihood of fiscal distress, namely local own-revenue as apercentage of revenue with a positive correlation, intergovernmental funds as apercentage of revenue with a positive correlation, capital expenditures as apercentage of revenue with a positive correlation and revenue growth with anegative correlation and dummy variabel district with a negative correlation.;This study aims to predict the likelihood of fiscal distress in districts/cities inIndonesia in 2010-2013 by modifying Trussel and Patrick (2009) variables inpredicting fiscal distress. This research is a quantitative study using binary logisticregression method with a total sample of 1.820 districts/cities-years. The resultsshow indications of fiscal distress in some districts/cities in Indonesia especiallyin 2010. Furthermore, the study shows that there are five significant variables inpredicting the likelihood of fiscal distress, namely local own-revenue as apercentage of revenue with a positive correlation, intergovernmental funds as apercentage of revenue with a positive correlation, capital expenditures as apercentage of revenue with a positive correlation and revenue growth with anegative correlation and dummy variabel district with a negative correlation.;This study aims to predict the likelihood of fiscal distress in districts/cities inIndonesia in 2010-2013 by modifying Trussel and Patrick (2009) variables inpredicting fiscal distress. This research is a quantitative study using binary logisticregression method with a total sample of 1.820 districts/cities-years. The resultsshow indications of fiscal distress in some districts/cities in Indonesia especiallyin 2010. Furthermore, the study shows that there are five significant variables inpredicting the likelihood of fiscal distress, namely local own-revenue as apercentage of revenue with a positive correlation, intergovernmental funds as apercentage of revenue with a positive correlation, capital expenditures as apercentage of revenue with a positive correlation and revenue growth with anegative correlation and dummy variabel district with a negative correlation.;This study aims to predict the likelihood of fiscal distress in districts/cities inIndonesia in 2010-2013 by modifying Trussel and Patrick (2009) variables inpredicting fiscal distress. This research is a quantitative study using binary logisticregression method with a total sample of 1.820 districts/cities-years. The resultsshow indications of fiscal distress in some districts/cities in Indonesia especiallyin 2010. Furthermore, the study shows that there are five significant variables inpredicting the likelihood of fiscal distress, namely local own-revenue as apercentage of revenue with a positive correlation, intergovernmental funds as apercentage of revenue with a positive correlation, capital expenditures as apercentage of revenue with a positive correlation and revenue growth with anegative correlation and dummy variabel district with a negative correlation.;This study aims to predict the likelihood of fiscal distress in districts/cities inIndonesia in 2010-2013 by modifying Trussel and Patrick (2009) variables inpredicting fiscal distress. This research is a quantitative study using binary logisticregression method with a total sample of 1.820 districts/cities-years. The resultsshow indications of fiscal distress in some districts/cities in Indonesia especiallyin 2010. Furthermore, the study shows that there are five significant variables inpredicting the likelihood of fiscal distress, namely local own-revenue as apercentage of revenue with a positive correlation, intergovernmental funds as apercentage of revenue with a positive correlation, capital expenditures as apercentage of revenue with a positive correlation and revenue growth with anegative correlation and dummy variabel district with a negative correlation., This study aims to predict the likelihood of fiscal distress in districts/cities inIndonesia in 2010-2013 by modifying Trussel and Patrick (2009) variables inpredicting fiscal distress. This research is a quantitative study using binary logisticregression method with a total sample of 1.820 districts/cities-years. The resultsshow indications of fiscal distress in some districts/cities in Indonesia especiallyin 2010. Furthermore, the study shows that there are five significant variables inpredicting the likelihood of fiscal distress, namely local own-revenue as apercentage of revenue with a positive correlation, intergovernmental funds as apercentage of revenue with a positive correlation, capital expenditures as apercentage of revenue with a positive correlation and revenue growth with anegative correlation and dummy variabel district with a negative correlation.]"

"Penelitian ini untuk bertujuan menganalisis kualitas informasi laporan keuangan Bendahara Umum Negara periode 2012-2014 dan faktor-faktor yang memengaruhinya. Penelitian ini adalah penelitian kualitatif dengan metode studi kasus dengan teknik studi literatur, dokumentasi, wawancara, dan konfirmasi. Penilaian kualitas informasi dengan scoring melalui operasionalisasi karakteristik kualitatif. Hasil penelitian menunjukkan bahwa kualitas informasi laporan keuangan berada pada level basic-moderate, yang artinyakualitas informasi laporan keuangan belum memadai dalam proses pengambilan keputusan. Kualitas informasi laporan keuangan dapat ditingkatkan antara lain melalui penerapan standar akuntansi berbasis akrual, implementasi SPAN, penerapan manajemen risiko melalui SPIP, penetapan peraturan mengenai pedoman pelaporan keuangan, dan komitmen pimpinan organisasi.

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This study is aimed to analyze information quality of State General Treasurer financial statements for 2012-2014 period and factors that influence it.This research is a qualitative case study method with study literature, documentation, interviews, and confirmation technique. Information quality assessment by scoring through operationalization of qualitative characteristics. The result showed that information quality is on basic-moderate level, which means that information quality of financial statements isn't adequate in decision making process. The information quality of financial statements needs to be improved through implementation of accrual-based accounting standards, implementation of SPAN, risk management practices through SPIP, formulation of financial reporting guidelines, and leadership commitment of the organization."

"ABSTRAKPenelitian ini bertujuan untuk menganalisis pengaruh realisasi belanja fungsipendidikan, belanja fungsi kesehatan, belanja modal, kemandirian fiskal daerah,pertumbuhan ekonomi daerah, jumlah penduduk dan jenis pemerintahan daerahterhadap indeks pembangunan manusia di Indonesia. Penelitian ini merupakanpenelitian kuantitatif dengan menggunakan data panel dan model regresi randomeffects melalui aplikasi Eviews 9. Hasil penelitian menunjukkan bahwa realisasibelanja fungsi pendidikan, belanja modal, kemandirian fiskal daerah, danpertumbuhan ekonomi daerah berpengaruh positif dan signifikan terhadap IPM.Realisasi belanja fungsi kesehatan tidak berpengaruh secara signifikan terhadapIPM, jumlah penduduk berpengaruh negatif dan signifikan terhadap IPM sertaperbedaan jenis pemerintahan mempengaruhi IPM suatu daerah

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ABSTRACTThis study aims to analyze the effect of the budget realization, regional fiscalautonomy, local economic growth and government size against HDI in Indonesia.This research is a quantitative research using panel data with random effectsmodel on Eviews version 9. The analysis shows that the expenditure in education,capital expenditures, regional economic growth and regional fiscal autonomy hasa positive and significant effect on the HDI. Expenditures in health does not effecton the HDI, and the total population has a significant negative effect on the HDI,as well as differences in the type of government has a significant effect on theHDI."

"ABSTRAKPenelitian ini bertujuan untuk menganalisis pengaruh kepemimpinan, budaya organisasi, motivasi, kompetensi dan reorganisasi terhadap kinerja auditor Direktorat Jenderal Bea dan Cukai (DJBC). Penelitian ini merupakan penelitian kuantitatif dengan menggunakan structural equation modelling dengan aplikasi IBM SPSS AMOS versi 18. Hasil dari penelitian ini menunjukkan bahwa kepemimpinan dan motivasi berpengaruh negatif terhadap kinerja auditor DJBC. Sedangkan budaya organisasi, kompetensi dan reorganisasi berpengaruh positif terhadap kinerja auditor. Hal ini tentunya mendorong kesadaran semua pihak di instansi DJBC khususnya pada Direktorat Audit untuk menerapkan kepemimpinan yang lebih mendorong partisipasi pegawai dalam menentukan kebijakan. Selain itu juga diperlukan paradigma dalam melakukan motivasi kerja kepada auditor dari melakukan tekanan untuk mencapai target kepada usaha untuk membangun motivasi dari kesadaran akan tanggung jawab pekerjaan auditor itu sendiri. Penelitian ini juga membuktikan bahwa penerapan jabatan fungsional dan sentralisasi sudah tepat diterapkan kepada auditor DJBC.

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ABSTRACTThe objective of this study is to analyze the effect of leadership, organization culture, motivation, competency and reorganization on perforformance of auditor of Directorate of General of Customs and Excise (DGCE). It is a quantitative study using structural equation modelling with IBM SPSS AMOS version 18. Results of this study indicate that leadership and motivation have negative effect on performance of DGCE?s auditor. On the other hand organization culture, competency and reorganization have positif effect on performance of DGCE?s auditor. It is certainly encouraging awareness of all parties in DGCE especially Directorate of Audit to implement the leadership that encourage auditor?s participation in determining policy. It also requires necessary efforts from the management of Directorate Audit to avoid pressure in order to motivate the auditor. It also proves that centralization and functional program policies have been appropriately applied to the DGCE?s auditor."

"ABSTRAKTesis ini membahas usulan penerapan program kerja pengawasan tahunan berbasis risiko pada Inspektorat Kementerian Sekretariat Negara. Tujuan penelitian adalah evaluasi atas program kerja pengawasan tahunan PKPT Inspektorat dan usulan penerapan PKPT berbasis risiko dalam rangka peningkatan level Internal Audit Capability Model IACM pada Inspektorat Kementerian Sekretariat Negara. Penelitian ini merupakan penelitian kualitatif deskriptif. Berdasarkan observasi, wawancara, dan analisis dokumen disimpulkan bahwa PKPT Inspektorat belum disusun berdasarkan analisis risiko. Usulan perbaikan adalah menyusun PKPT berbasis risiko dalam rangka peningkatan level IACM.

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ABSTRACTThis thesis discusses the proposed implementation of risk based annual supervisory work program at the Inspectorate of Ministry of State Secretariat. The objective of the research is to evaluate the annual supervisory work program of Inspectorate and propose implementation of risk based annual supervisory work program to increase Internal Audit Capability Model IACM level. This research is descriptive qualitative research. Based on observations, interviews, and document analysis concluded that annual supervisory work program at the Inspectorate are not prepared based on risk analysis. Proposed improvement is to prepare risk based annual supervisory work program in order to increase IACM level."

"ABSTRAKPengeluaran sektor publik di daerah dikatakan produktif jika mempunyai efek multiplier yang pada akhirnya berkontribusi positif pada pertumbuhan ekonomi. Salah satu penjelasan mengenai produktivitas tersebut adalah peningkatan daya saing daerah. Penelitian ini bertujuan untuk mengetahui tingkat efisiensi pengeluaran sektor publik di daerah dalam menghasilkan daya saing daerah pada 19 wilayah di Indonesia. Skor efisiensi pengeluaran di wilayah-wilayah tersebut diukur menggunakan metode Data Envelopment Analysis DEA , kemudian ditentukan jumlah pengeluaran yang optimal pada tingkat output berupa daya saing yang dihasilkan saat ini. Penelitian ini menyimpulkan bahwa pada periode yang diteliti, di sebagian besar wilayah di Indonesia belum optimal dalam hal kinerja efisiensi alokasi pengeluaran dengan output daya saing daerah. Masih terdapat ruang untuk meningkatkan kinerja efisiensi pengeluaran sektor publik di daerah.

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ABSTRACTLocal government spendings are productive provided that they have multiplier effect, which in turn contribute positively to economic growth. In this case, productivity can be defined as spending performance to increase the level of regional competitiveness. This study aims to determine the efficiency level of nineteen regions rsquo public sector expenditure in generating regional competitiveness. The efficiency score of expenditure and the optimal level of total regional public spending in generating regional competitiveness of these regions is measured and calculated using Data Envelopment Analysis DEA method. It is concluded that in most regions, there is opportunities to be more efficient in alocating public sector expenditure to obtain the current output level in the form of regional competitiveness."

"ABSTRAKDalam pelaksanaan desentralisasi fiskal di Indonesia terdapat fenomena kurang/lebih bayar dana bagi hasil sumber daya alam mineral dan batubara yang menimbulkan utang dan piutang antara Pemerintah Pusat dan Pemerintah Daerah. Penelitian ini bertujuan untuk menjawab bagaimana fenomena tersebut bisa terjadi serta dampaknya. Penelitian studi kasus dilakukan dengan pendekatan kualitatif terhadap data keuangan, peraturan, dan wawancara dengan responden terkait. Hasil penelitian menunjukkan bahwa fenomena tersebut secara umum disebabkan oleh kebijakan dan perencanaan yang kurang memadai. Penelitian ini diharapkan dapat memberikan gambaran penyebab, kondisi dan dampak fenomena tersebut sehingga dapat mengurangi potensi kurang/lebih bayar dana bagi hasil, serta peningkatan transparansi antar pemerintah.

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ABSTRACTIn implementing fiscal decentralization in Indonesia there is a phenomenon of less/over payment revenue sharing funds from mineral and coal resources that create debt and receivables between the Central Government and the Regional Government. This study aims to answer how this phenomenon can occur and its effects. Case study research is conducted with a qualitative approach towards financial data, regulations, and interviews with related respondents. The results of the study indicate that this phenomenon is generally caused by inadequate policies and planning. This study is expected to provide an overview of the causes, conditions and impacts of this phenomenon so that it can reduce the potential for less/over payment revenue sharing funds, as well as increase transparency among governments."

"ABSTRAKPenelitian ini bertujuan menganalisis faktor-faktor determinan kualitas LaporanKeuangan Kementerian Negara/Lembaga (LKKL) serta pengaruhnya terhadapmanfaat pelaporan keuangan. Metode penelitian yang digunakan yaitu mixedmethod yang menggabungkan analisis kuantitatif dengan Structural EquationModel dan analisis kualitatif dengan analisis tematik. Penelitian dilakukan padatahun 2015 dengan data sampel 108 responden dari KementerianNegara/Lembaga. Hasil penelitian menunjukkan bahwa faktor kapasitas SDM,Komitmen Organisasi, Sistem Pengendalian Intern, Pemanfaatan TeknologiInformasi berpengaruh signifikan positif terhadap kualitas LKKL. Pengaruhrekonsiliasi data terhadap kualitas LKKL tidak terbukti. Sementara itu, kualitasLKKL berpengaruh signifikan positif terhadap manfaat LKKL

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ABSTRACTThis research is aimed to analyze factors that affect quality of financial statementsof government agencies and its effects on benefits of financial reporting. Thisresearch uses mixed method that combines quantitative method and qualitativemethod. For quantitative method, the research uses Structural Equation Model andfor qualitative method, the research uses thematic analysis. The research isconducted in 2015 with 108 respondents sample data of goverment agencies.Results of this research show that capacity of HR, organizational commitment,internal control systems, information technology effecting significantly positiveon the quality of the financial statements of government agencies. Hypothesis ofdata reconciliation influences quality of financial statements of governmentagencies is not proven. Meanwhile, the quality of financial statements ofgovernment agencies effecting positively on the benefits of financial reporting"