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Abstrak :
Kemampuan knowledge creation untuk menghasilkan produk intelijen yang berkualitas merupakan kunci keberhasilan organisasi intelijen keamanan. Organisasi intelijen keamanan Polri (Polisi Republik Indonesia) menarik untuk dikaji, karena kemampuan knowledge creation-nya selama ini. Untuk memahami bagaimana knowledge creation terjadi di organisasi, penelitian ini mengangkat tiga masalah, yaitu: 1) bagaimana pola knowledge creation yang terjadi di dalam organisasi intelijen keamanan Polri; 2) bagaimana karakteristik knowledge creation di dalam organisasi intelijen keamanan Polri; dan 3) bagaimana dari knowledge creation di organisasi intelijen keamanan Polri. Menggunakan model knowledge creation SECI (Socialization, tempat terjadinya kreasi pengetahuan, penelitian ini memberikan manfaat: 1) pemahaman teoritis tentang karakteristik dan pola-pola proses knowledge creation di organisasi intelijen; dan 2) pengetahuan praktis bagaimana mengelola knowledge creation di dalam organisasi intelijen bagi anggota organisasi dalam pelaksanaan tugas. Penelitian ini menggunakan pendekatan kualitatif dan metode systems thinking-system dynamics untuk memahami fenomena kompleksitas dinamik melalui analisis struktur reinforcing & balancing loop. Penelitian ini menyimpulkan: pertama, pola knowledge creation yang terjadi di dalam organisasi intelijen keamanan Polri memiliki kekhasan tersendiri, dimana proses SECI terjadi dalam pola umpan balik dan tidak membentuk pola spiral; kedua, knowledge creation organisasi ini memiliki karakteristik yang dominan pada tacit knoweldge, struktur dominan reinforcing loops, dan peran teknologi yang relatif signifikan; ketiga, karakteristik Ba pada proses knowledge creation, terutama tahap sosialisasi dan internalisasi, efektif dilakukan pada saat pelaksanaan tugas di lapangan atau justru di luar kantor. ...... Knowledge creation capability to produce quality intelligence is the key for successful security organization. Police security intelligence organization (Indonesian Police) is interesting to be studied, because of its knowledge creation capability so far. To understand how knowledge creation occurs in the organization, this study raised three issues, namely: 1) how the patterns of knowledge creation that occurs in the organization of the Polri security intelligence; 2) how the characteristics of knowledge creation in the Polri security intelligence organization; and 3) how the 'Ba' characteristics of the knowledge creation in Polri security intelligence organization. Using a model of SECI knowledge creation (Socialization, Externalization, Combination, Internalization) and the concept of 'Ba' or place of the knowledge creation, this study provides the benefits: 1) a theoretical understanding of the characteristics and patterns of knowledge creation process in intelligence organization, and 2) practical knowledge of how to manage knowledge creation in the security intelligence organization for the organization members in the performance of duties by utilizing optimal support of 'Ba' organization. This study used a qualitative approach and systems thinking-system dynamics method for understanding the phenomenon of dynamics complexity by analysing the structure of reinforcing and balancing loops. The study concluded: first, the pattern of knowledge creation that occurs in Polri security intelligence organization has its own exclusiveness, which SECI process occurs in a pattern of feedback and does not form a spiral pattern; second, knowledge creation in this organization has a dominant characteristic of the tacit knoweldge, dominant structure in reinforcing loops, and a relatively significant role of technology; third, characteristics of Ba in the process of knowledge creation, especially the socialization and internalization, effectively carried out during the implementation of tasks in the field or just outside the office.

Abstrak :
Penelitian ini menelaah implementasi/penerapan kebijakan keterbukaan informasi publik di Kementerian Pertanian. Dengan menggunakan teori yang digagas oleh Daniel W. Bromley dan Edward III, penelitian ini melihat kesesuaian kebijakan keterbukaan informasi publik yang seharusnya dengan kebijakan yang diterapkan oleh Kementerian Pertanian dan efektivitas kebijakan publik. Pendekatan ini menggunakan pendekatan kualitatif dengan paradigma positivisme. Kesimpulan penelitian ini mengarah pada dua besaran pokok, yaitu (i) implementasi kebijakan KIP yang berjalan kurang baik. Hal ini terlihat pada tahap operational level, dimana kebijakan tidak disosialisasikan dengan baik oleh PPID kepada pelaksana kebijakan; (ii) terdapat faktor-faktor yang menghambat keberhasilan implementasi yaitu komunikasi yang terkoordinasi, komitmen pimpinan, sumber daya manusia yang memadai dan terampil di bidangnya, disposisi yang sesuai, serta birokrasi. Tindakan yang disarankan untuk memperbaiki implementasi kebijakan keterbukaan informasi publik adalah pelaksanaan uji konsekuensi, dibuatnya program yang jelas untuk kegiatan sosialisasi kebijakan KIP, peningkatan kualitas pelayanan informasi publik, reorganisasi demi meningkatkan koordinasi. ......This study examines the implementation / application of the policy of public disclosure in the Ministry of Agriculture. By using the theory proposed by Daniel W. Bromley and Edward III, this study looked at the suitability of the policy of public disclosure should be the policy implemented by the Ministry of Agriculture and efectivity public policy. This approach uses a qualitative approach with a constructivist paradigm. Informants were selected based on purposive sampling, the manager of public information the Ministry of Agriculture and NGOs ever dispute the information with the Ministry of Agriculture. Conclusion of this study focuses on two principal amount, namely (i) the implementation of policies KIP running poorly. It looks at the operational stage level, where policies are not well socialized by the PPID to implementing policies, (ii) there are factors that hinder the successful implementation of coordinated communication, leadership commitment, adequate human resources and skilled in their field, disposition appropriate, as well as the bureaucracy. Measures suggested to fix implementation of the policy of public disclosure is a consequence of the implementation of the test, made ​​clear program for socialization activities KIP policy, improving the quality of public information services, reorganization to improve coordination.

Abstrak :
ABSTRAK
Tesis ini menganalisis efektivitas program Wilayah Bebas dari Korupsi (WBK) di Kementerian Pertanian dalam rangka pelaksanaan Instruksi Presiden Nomor 5 Tahun 2004 Tentang percepatan Pemberantasan Korupsi. Penelitian ini menggunakan analisis Kualitatif sebagai metode penelitian. Hasil penelitian menunjukan bahwa ada 2 pendekatan yang dibangun antara lain pendekatan perbaikan sistem dan pendekatan pembangunan sikap dan perilaku antikorupsi. Program ini efektif untuk mendorong terus tumbuhnya unit kerja yang mengarah ke upaya pencegahan korupsi secara komprehensif sesuai dengan kriteria yang telah ditentukan, antara lain melalui kriteria keuangan berdasarkan pada hasil laporan pemeriksaan yang terdiri dari aspek keuangan, aspek kedisiplinan pegawai, aspek kepatuhan hukum serta kriteria kinerja yang terdiri dari aspek tugas pokok dan fungsi serta aspek komitmen lembaga terhadap pencegahan korupsi.

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ABSTRACT
This thesis analyzes the effectiveness of the Corruption-Free Area (Wilayah Bebas dari Korupsi) program in the Ministry of Agriculture, that is part of the effort to implement Presidential Instruction Number 5 Year 2004 on Accelerating the Eradication of Corruption. This study employs a Qualitative analysis as its research method. The result of the study indicates that two approaches were developed: system improvement approach and building anti-corruption attitude and behavior. The program effectively encourages the creation of more working units that lead to corruption prevention efforts in a comprehensive manner, all of which are in accordance with the established financial criteria based on results of examination reports. The reports consist of several aspects: financial aspect, employee discipline aspect, legal compliance aspect, as well as performance aspects that include main tasks and function aspect and institutional commitment towards anti-corruption aspect.

Abstrak :
Since 2000, gender responsive budgeting has been introduced in Indonesia.It takes ten years before accepted as government policy in 2009. The objective of this initiative is to ensure budgeting will be more economies, efficient effective, and equity. In praxis, gender responsive budgeting initiatives faced the paradoxs. Frey stated gender responsive budgeting are bias in four dimensions: micro bias, soft policy bias, expenditure bias, and duality bias. The other critic about gender budgeting theory and concept come from Charles Beard. He stated that the focussed of gender responsive budgeting is still vague. In implementation gender responsive budgeting initiative in local government in Indonesia both provinces and districts, some challenging are ocours, such as the lack of strong regulation, poor gender data, mis understanding of gender budgeting, poor skill of human reources, fluctuation of gender responsive budget alocation, very limited budget for development, gender responsive budgeting integration is still not well conceptualize in Indonesia budgeting system, etc. In Central Java Province event though already implementing gender responsive budgeting since 2009 but the number of gender responsive budget allocation is still not high, and gender performance indicator in term of Gender Development Indexs is also still putting in low categories. This research are conducting to answer: (1). How gender responsive budgeting process model can be apply in Unified Budget, Mid Term Expenditure Framework, and Performance Based Budgeting? (2).How is gender responsive budgeting model in Central Java Province?. The objective of this research are to develop model gender responsive budgeting that compatible with unified budget, mid term expenditure framework, and performance budgeting.As well as to know about existing model of gender responsive budgetig in Central Java and come up with recomended model of gender responsive budgeting for of Central Java Province. Beacuse lack of a grand theory for study gender responsive budgeting so in this research will be used mix theory consist of Budgeting Model theory by Thurmaier and Willoughby, Budgeting Process Theory by Mikessel, Gender Responsive Budgeting Theory by Debbie Budlender, Gender Responsive Budgeting Theory by Rhonda Sharp, and Intersectionality Theory Bishwakarma. This research done with qualitative research method. In collecting data used indepth interview, document study, and observation The resulths from the research are: (1) Gender responsive budgeting model is a process to make dicision in budgeting that respected to social inclusion approach, as complementary to economic and eficiency. Gender responsive budgeting can be integrated and applied into Unified Budget, Mid Term Expenditure Framwork, and Performance Budgeting through Result Based Management Framework with Gender - Intersectionality Analysis Instrument and Dimension that used in all steps of budgeting processed. (2) Existing gender responsive budgeting model in Central Java Province already manage input to become outcome in budgeting process, but not yet used intersectionaity dimension. To make gender responsive budgeting to become more inclusive it should be integrated intersectionality dimension and lingking among policy, planning, budgeting, and monitoring evaluation.

Abstrak :
Tujuan dari penelitian ini adalah untuk mengidentifikasi factor-faktor yang mempengaruhi implementasi kebijakan pascabencana Erupsi Sinabung dan menganalisis implementasinya menggunakan model implementasi Grindle. Data penelitian dikumpulkan melalui wawancara mendalam dengan informan kunci dari orang-orang yang terkena dampak bencana, pejabat pemerintah pusat dan daerah, para ahli dan pemangku kepentingan lainnya. Data penelitian kemudian diproses berdasarkan prosedur untuk analisis kualitatif. Hasil dari penelitian ini adalah bahwa Implementasi kebijakan pasca bencana mengalami keterlambatan disebabkan erupsi yang masih terus terjadi, relokasi  serta pendanaan dan mekanismenya. Problem implementasi tersebut disebabkan  content kebijakan yang belum jelas dan terinci mengenai dimulainya proses pemulihan dan juga isi kebijakan mengenai kebijakan relokasi. Pendekatan implementasi kebijakan pemulihan harus dilihat bukan sebagai peristiwa administratif regular saja, namun melalui pendekatan yang tidak biasa atau perlu pendekatan politis agar ada pengecualian isi kebijakan dari beberapa regulasi yang sudah ada. Analisis menggunakan konsep Grindle, factor yang paling banyak pengaruhnya dari aspek content of policy adalah variabel interest affected, kepentingan  yang berbeda dalam relokasi antara pihak korban bencana, pemerintah dan masyarakat.. Letak pengambilan keputusan mengenai birokrasi kewenangan pemerintah pusat dan daerah serta variabel resource commited berupa kecukupan dana dan mekanismenya yang tidak dapat dipenuhi pemerintah daerah  dan pusat. Dalam model Grindle butir yang berkaitan dengan kualitas isi (content) kebijakan belum terakomodasi. Selain itu Model Grindle menganalisis hanya untuk satu siklus program yang direncanakan (cycling arrangement),belum mengakomodir siklus program yang berulang. Sedangkan dari aspek context of policy adalah institution and regime characteristic mempengaruhi implementasi karena terjadi dualism dalam penanganan berkaitan dengan birokrasi antara pemerintah pusat dan pemerintah daerah.

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The aims of this study is to identify the variables that influence the implementation of the Sinabung Eruption post-disaster policy and analyze its implementation using the Grindle model. Research data was collected through in-depth interviews with key sources from disaster victims, national and local government officials, experts and other stakeholders. Research data was collected through in-depth interviews with key sources from disaster-affected individuals, national and local government officials, experts and other stakeholders. Research data is then analyzed on the basis of qualitative research procedures. The results of this study are that post-disaster policy implementation has been delayed due to ongoing eruptions, relocation and funding and mechanisms. The implementation problem is due to unclear and detailed policy content regarding the start of the recovery process and also the policy content regarding the relocation policy. The approach to implementing a recovery policy must be seen not as a regular administrative event, but through an unusual approach or a political approach so that there are exceptions to the content of policies from several existing regulations. The analysis uses the concept of Grindle, the factor which has the most influence from the aspect of content of policy is the variable affected interest, the different interests in relocation between the disaster victims, the government and the community. Adequacy of funds and mechanisms that cannot be met by the regional and central government. In the Grindle model the items relating to the quality of the content have not been accommodated. In addition, the Grindle Model analyzes only for one planned program cycle (cycling arrangement). Not to accommodate the repetitive program cycle. While from the context of policy aspect, institution and regime characteristics influence implementation because there is a dualism in handling related to bureaucracy between the central government and regional governments.

Abstrak :
Di Kawasan Perbatasan Nusa Tenggara Timur (NTT), pembangunan infrastruktur listrik belum terlaksana secara optimal. Selain sebagai provinsi dengan rasio elektrifikasi terendah, pendanaan dari Pemerintah terbatas, serta ada terlalu banyak pihak dalam pembuatan dan implementasi kebijakan di Kawasan Perbatasan yang mengakibatkan perlunya koordinasi ekstra. Untuk itu riset ini diawali dengan mempertanyakan bagaimana kondisi pembangunan infrastruktur di sana. Ditemukan bahwa kondisinya belum optimal karena koordinasi dan komunikasi antar lembaga pemerintah sendiri masih belum berjalan baik, anggaran terbatas, dan tidak menarik bagi investor. Padahal ada keinginan, termasuk dari masyarakat untuk menumbuhkan ekonomi lokal yang jelas membutuhkan stabilitas pasokan listrik. Menghadapi problematika tersebut, skema blended finance ditawarkan sebagai alternatif dengan perspektif collaborative governance sebagai dasar mengingat sudah pasti ada kolaborasi dalam menjalankan blended finance. Di samping mengkonstruksi skema yang dapat dijadikan alternatif tersebut, desain kolaborasi yang sesuai dengan sistem konteks blended finance juga dikonstruksi berdasarkan tiga teori collaborative governance, yaitu dari Donahue & Zeckhauser, Emerson & Nabatchi serta Ansell & Gash. Hasilnya, penelitian ini mengusulkan bahwa untuk pembangunan infrastruktur di Kawasan Perbatasan Darat, dapat digunakan skema blended finance untuk level usaha kecil yang terdiri dari dua tahapan, yaitu feasibility study dan joint venture. Skema ini kemudian direplikasi dan diagregasi untuk menarik dana katalis dengan skala yang lebih besar. Dalam skema ini, sejumlah hal yang harus diperhatikan adalah para pemangku kepentingan, jenis dan peran setiap investor, sumber dana dari publik atau swasta, instrumen pendanaan, serta jangka waktu kerjasamanya. Dalam menjalankan skema blended finance ini, kolaborasi dilakukan dengan memadukan ketiga model kolaborasi yang telah disebutkan. Para aktor kolaborasi harus memperhatikan sejumlah prasyarat serta pendorong yang akan mempengaruhi jalannya proses kolaborasi. Skema blended finance dan desain kolaborasi ini diharap dapat diaplikasikan dalam meningkatkan kerjasama di pemerintahan dan pihak terkait untuk mengakselerasi pembangunan di Kawasan Perbatasan Darat di NTT dan menjadi solusi ketika pembangunan terhambat karena permasalahan pendanaan. ......At the border of Nusa Tenggara Timur (NTT), the development of electricity infrastructure has not been implemented optimally. Apart from being the province with the lowest electrification ratio, funding from the Government is limited, and there are too many parties in policy-making and its implementation at the border which results in the need for extra coordination. Therefore, this research begins by questioning the condition of infrastructure development there. It was found that conditions were not optimal because coordination and communication between government agencies themselves were still not running well, the budget was limited, and it was not attractive to investors. Whereas they, including the local community, desire to grow the local economy, which clearly requires a stable supply of electricity. Facing these problems, a blended finance scheme is offered as an alternative with a collaborative governance perspective as a basis considering that there is definitely collaboration in carrying out blended finance. In addition to constructing the alternative scheme, collaboration with blended finance as its system context is also constructed based on three collaborative governance theories, i.e. from Donahue & Zeckhauser, Emerson & Nabatchi, and Ansell & Gash. As a result, this study proposes that for infrastructure development at the border, a blended finance scheme can be used is in the small business level which consists of two stages, namely a feasibility study and a joint venture. This scheme is then replicated and aggregated to attract catalyst funds on a larger scale. In this scheme, a number of things that must be considered are the stakeholders, the type and role of each investor, sources of funds from the public or private sector, funding instruments, and the period of cooperation. In adopting this scheme, collaboration is carried out by combining the three collaboration models that have been mentioned. Collaborative actors must pay attention to a number of prerequisites and drivers that will affect the course of the collaboration process. It is hoped that this blended finance scheme and collaborative design can be implemented to increase cooperation in government and related parties to accelerate development at the border of NTT and become a solution when development is hampered due to funding problems.

Abstrak :
ABSTRAK
Penelitian ini adalah tentang sumber daya manusia peneliti lembaga penelitian dan pengembangan pemerintah di Indonesia, yang menemui tantangan kondisi keluaran litbang yang minim menyentuh pasar. Tujuan penelitian ini adalah menganalisis pengembangan SDM peneliti masa depan yang tepat. Penelitian ini menggunakan paradigma post-positivisme dengan metode pengumpulan data kualitatif. Temuan penelitian menunjukkan bahwa lembaga litbang memiliki kesadaran yang baik terhadap konsep pengembangan SDM dengan memberikan kesempatan peneliti untuk belajar. Namun, dari hasil penelitian ini, terbukti lembaga litbang tidak di jalur yang tepat dalam melakukaan pengembangan SDM, yang meliputi pelatihan dan pengembangan, pengembangan karir dan pengembangan organisasi. Penelitian ini merekomendasikan perlunya dibentuk pimpinan (leader) baik sebagai ketua program/ ketua kelompok sebagai tim perubahan serta suatu kerangka pengembangan SDM yang terintegrasi yang mencakup aspek-aspek pengembangan individu, karir, dan organisasi yang dilaksanakan secara teliti menggunakan tahapan mulai dari analisis, desain, implementasi, dan akhirnya evaluasi. Penelitian ini juga berkontribusi secara teoritis dengan menunjukkan adanya perubahan metode pengembangan SDM khas lembaga litbang, perlunya analisis kebutuhan pelatihan dan pengembangan teridentifikasi bahwa sebelum melakukan analisis pelatihan dan pengembangan diperlukan terlebih dahulu rekam jejak masing-masing peneliti, bisnis dengan berbagai database serta adanya aktivitas pengembangan dan evaluasi sebagai masukan kepada tim perubahan dalam teori pengembangan SDM yang telah ada. Studi ini mengusulkan langkah-langkah proses pengembangan SDM yang cocok untuk kebutuhan lingkungan lembaga penelitian dan pengembangan berdasarkan pendapat yang disampaikan beberapa pakar dan berdasarkan teori pengembangan SDM.

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ABSTRACT
This study focuses on researcher human resources of government research and development institutions in Indonesia, who are facing the issues of low research and development outputs and minimum impacts to the market. Employing post-positivism paradigm and qualitative data collection method, it aims to examine the ideal development of future researcher HRs. The findings indicate that the research and development institutions had good awareness of the concept of human resource development, giving opportunities for researchers to learn. However, it is also revealed that the institutions were not on the right track in developing human resources, which includes trainings and development, and career and organization development. This research recommends the establishment of leader (management), both as the head of the program/team that acts as a team of change and a framework of integrated human resource development, comprising individual development aspects, career, and organizations accurately implemented using particular stages from analysis, design, implementation and evaluation. Theoretically, this research also indicates the change of method of human resource development which commonly characterizes research and development institutions, the need to conduct needs analysis of training and development. It has been identified that prior to the analysis of training and development, track records of researchers, businesses with their databases, and activities of development and evaluation are needed as feedback for the team of change in the available human resource development theory

Abstrak :
Penganggaran merupakan aktivitas paling sentral dan berpengaruh terhadap seluruhaspek kegiatan pemerintah, yang salah satu tugasnya adalah mengalokasikan anggarandengan tepat. Dalam prakteknya, walaupun pemerintah telah melaksanakan reformasipengelolaan keuangan negara, proses pengalokasian anggaran yang dilakukan selama inibelum merefleksikan langkah-langkah dan mekanisme yang memenuhi prinsip-prinsip dalamreformasi penganggaran. Penelitian ini bertujuan untuk menganalisis allocative efficiency diKementerian Pertanian yang tidak berjalan, serta menemukan rumusan allocative efficiencyyang tepat agar dapat dicapai belanja berkualitas. Dalam penelitian ini digunakan paradigmapost-positivisme dengan metode pengumpulan data secara kualitatif dan mengambil obyekkasus Kementerian Pertanian. Berdasarkan hasil penelitian diperoleh simpulan : i allocativeefficiency tidak berjalan di Kementerian Pertanian disebabkan : a pengalokasian anggaranKementerian Pertanian belum berdasarkan pada skala prioritas; b perencanaanpenganggaran belum mencantumkan skala prioritas; c alokasi anggaran KementerianPertanian tidak sesuai dengan skala prioritas; dan d tidak adanya keterkaitan antara RPJMN,Renstra, RKP, Renja dan RKAKL/ DIPA; serta ii tidak adanya rumusan allocativeefficiency yang tepat di Kementerian Pertanian, disebabkan : a Kementerian Pertanianbelum melakukan realokasi anggaran dengan baik; b penerapan performance-basedbudgeting PBB baru sebatas terminologi dengan informasi kinerja yang belum dapatmemberikan arah yang jelas dalam pelaksanaan anggaran, monitoring dan evaluasi kinerjapenganggaran kurang dilaksanakan dengan baik serta penerapan standar biaya belum ideal; c pelaksanaan medium term expenditure framework MTEF tidak disiplin denganpemahaman mengenai forward estimate masih kurang serta belum adanya titik temu antaratop down dengan bottom up budgeting; dan d kelembagaan Kementerian Pertanian terkaitpenganggaran tidak mendukung pencapaian allocative efficiency.

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Budgeting is the most central and influencing activity of a whole aspects in the governmentthat one of its duty is to allocate budget approriately. In practice, the government hasimplemented a reform in state finance management. However, current process of budgetallocating has not reflected measures and mechanisms that meet the principles in budgetingreform. This research aims to analyze allocative efficiency in Ministry of Agriculture that hasnot well performed and to determine the most appropriate formula of allocative efficiency inorder to achieve a high quality spending. This research applies a post positivism paradigmthat employs qualitative data collecting and Ministry of Agriculture as case object. This paperconcludes that i allocative efficiency is not well implemented in Ministry of Agriculture,the reasons are a budget allocating in the Ministry has not based on scale of priorities b its budget planning has not included scale of priorities c budget allocation in the Ministrydoes not conform to the scale of priorities and d there is not a linkage on Medium TermsPlan, Strategic Plan, Annual Government Plan, Annual Plan and Budget Document ofMinistry of Agriculture ii a proper concept of allocative efficiency has not appplied in theMinistry, due to a Ministry of Agriculture has not well reallocated its budget b performance based budget is implemented at a terminological level, which is defined as aperfomance information that cannot provide a clear direction in budget execution, moreover,monitoring and evaluation of the budget performance has not properly conducted andstandard cost has not been ideally implemented c MTEF is not optimally implemented,since its understanding on the concept of forward estimate remains low and meeting point oftop down and bottom up budgeting has not been established and d the budgetinginstitutions in Ministry of Agriculture do not support in achieving allocative efficiency.

Abstrak :
Tujuan penelitian ini untuk menganalisis isi kebijakan penyelenggaraan Sistem Pengendalian Intern Pemerintah dan implementasinya di Kota Tegal dan Kabupaten Tegal serta untuk merumuskan arah kebijakan jangka panjangnya. Penelitian ini menggunakan post-positivistme dan metode kualitatif. Pendekatan model implementasi Grindle dipandang tepat untuk digunakan karena mampu memotret secara komprehensif proses implementasi yang ada. Hasil penelitian menunjukkan telah terjadi disharmoni antar peraturan perundangan dan inkonsistensi kebijakan karena ketidaktegasan pembuat kebijakan aktor kebijakan dan isi kebijakan. Terkait implementasi kebijakan dari aspek content of policy, belum efektifnya implementasi disebabkan belum adanya komitmen dari aktor yang terlibat karena benturan kepentingan confict of interest untuk kepentingan politik. Manfaat dari SPIP belum dirasakan secara optimal yaitu dari opini atas laporan hasil audit BPK terhadap laporan keuangan daerah dan masih banyaknya temuan hasil audit BPK atas kepatuhan terhadap peraturan perundang-undangan. Aspek perubahan yang diharapkan dari SPIP yaitu terwujudnya internal control culture masih jauh dari kenyataan. Faktor kepemimpinan yang kondusif belum terwujud. Faktor yang terakhir dari content of policy adalah lemahnya komitmen dari pimpinan dan seluruh pegawai karena rendahnya translation ability dan asumsi bahwa SPIP hanya tugas dari aparat pengawasan serta keterbatasan wewenang dan kapasitas BPKP serta perlunya restrukturasi BPKP dalam pembinaan SPIP. Dari aspek context of policy kekuasaan yang besar dari kepala daerah mengamankan kepentingan politis dengan melemahkan pengendalian, adanya pola hubungan patron dan klien antara pejabat politik dengan birokrasi yang mempengaruhi program dan kegiatan, belum adanya mekanisme penegakan aturan dalam penyelenggaraan SPIP, belum ada sistem yang dapat mendorong pelaksana kebijakan tergerak untuk mengimplementasikan SPIP serta belum adanya program yang dapat menciptakan internal control culture sebagai syarat terwujudnya lingkungan pengendalian yang baik.

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The purpose of this research is analyzing the content of Government Internal Control System Policy and its implementation at the City and Regency of Tegal and formulating its long term policy direction. The research is using the post positivism and qualitative method. Grindle implementation model is appropriate because it can depict responsively the implementation. There has been a disharmony between regulatuions and a policy inconsistency due to indecisiveness policymakers and the obscurity of policy content. From the content of policy aspect, the ineffectiveness of the implementation is caused by the absence of commitment from the involved actor because of a conflict of interest for political interests. The benefit of SPIP has not been felt optimally from the opinion of BPK to the regional financial report and there are still many findings of the compliance BPK results to legislative regulation. The expected changing from SPIP is far from a reality. The leadership conducive factor has not been realized yet. The last is the weak commitment from the leader and all employees by the poor translation ability and the assumption that SPIP is only a job from inspectorate and the limited authority and BPKP capacity as well as the needs for restructuring in the SPIP supervision. From a context aspect of policy there is the great power of the regional heads secures political interests by weakening control, the existence of patterns of patron and client relationships between political officials and bureaucracies that affect programs and activities, the absence of rules enforcement mechanism in the SPIP implementation, there is no system that could lead the executor policy to implement the SPIP and also there is no program to create the internal control culture as the conditions of a good environmental control.