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"State Owned Enterprises (SOE's) in Indonesia, had a significant role in national economics, but its performance did not show satisfying results. So, in 1988, government made reformation efforts in SOE through issued Presidential Instruction No. 5/1988 on State Owned Enterprises Soundness and Management improvement. But until 1998, all SOE that have been reformed still did not perform an improvement. It indicated from the ratio of Return on Asset were only under 4 %. With economical crisis in 1997, government convincing to continue the improvement effort of SOE to become an efficient and effective corporation.

PT Indosat Tbk, as the one of SOE indicated as anomaly in majority of SOE, because of it showed an increasing performance, after government effort to reform that corporation through privatization program in 1994. While several years the financial performance growth rapidly, and PT Indosat Tbk was admitted as The Managed Company from Far Eastern Economic Review. The performance as the result of activities of organization earned profit. However the performance information from financial reports could net be references for defining sustainable performance.

According to Kaplan and Norton theory, in performance measurement Balance Scorecard (BSC), BSC model was relationship model that characterized in systemic and dynamics from financial and non financial aspects. Financial aspects represented from profitability and revenue, whereas non financial aspects were customers, internal business process, growth and learning perspectives. Nowadays, with existing information technology, the relationship model of systemic and dynamic BSC model could be mapped through dynamics system approach. By means of Dynamic System those causal relationship were described in causal loops (cause-and effect relationship), which informed the state of the performance system and this information can be used in current decision making.

Model of system dynamics approach was useful, because of: first, described a simplified representation of system relationship without losing of essence of main object; second, system dynamics method was suitable for mechanism, pattern and trend based on structuring and analyzing of system, pattern of complex system, dynamics, and uncertainties; third, system dynamics could view dynamic process naturally in non linear behavior through simulation.

According to research results by PowerSim program, system dynamics model of PT Indosat Tbk indicated that financial performance (especially SLI) was referencing of " Limit To Growth" behavior. That means financial performance as reflected of corporate performance could not be forced to increase till the certain point. From simulation result, revenue indicator showed increase till year 2000, after that revenue will decrease. Whereas on profit, growth curve still growth until 2003 and then curve would decline.

From mapping system dynamics model of PT Indosat Tbk performance, factors that influence and had a causal relationship with the model consist of: traffic volume, revenue, profit, expenditures, dividend payable, maintenance & administration & general cost, marketing budget, research & development budget, personnel cost, total cost, material cost per unit, discount margin, price, government tariff, customer satisfaction index (CSI), operating excellent index (OEI), training index, external factors. Causal loops that formed of system model was presented by: marketing loop which impact to market share, and customer satisfaction; business internal process loop which includes factors due to all cost that spent for production process, and finally directed to operating excellent index; human development loop that was described through training index.

Following the sensitivity analysis on selected key variables from system PT Indosat Tbk performance resulted that customer factor such as customer satisfaction related to product price had a significant impact on revenue and profit. Increasing price to 5 % could be enough to increase the financial performance, although market share decreased. However taking 10 % discount on price would decreased a financial performance, although there were an escalation of market share. Changing 10 % to CSI and market share had a significant impact on revenue and profit. This conditions meet along with behavior of Telecommunication industries structure in Indonesia, that still had an opportunity in market (because of Oligopoly structure), and fast growing information technology. Because of that, market research was needed to understand customer expectation and perception of product and services, with the result fitting and matching between customer and corporate goals.

Besides all factors above, an available capital for expenditures and reinvestment of business operation development had a significant impact on sustainable performance, it identified from changing behavior of the model. It was accordance with behavior telecommunication that had difficulties of barrier to entry. Because of investment was necessarily in network infrastructures far staying with appropriate technology development. Therefore government could support this condition with provided regulation that facilitated the corporation to cooperate with foreign investors, so PT Indosat could improve the infrastructures quality and operational efficiency, to generate more revenues for the forthcoming years."

"Tesis ini bertujuan untuk mengetahui efisiensi DPR dalam mengesahkan RUU dibandingkan dengan anggaran fungsi legislasi DPR dan mengetahui faktor-faktor apa saja yang mempengaruhi penyerapan anggaran fungsi legislasi DPR. Metodologi penelitian yang digunakan adalah studi literatur, dengan cara membaca dan mempelajari buku-buku, literatur-literatur, jurnal-jurnal, dan artikel internet yang berhubungan dengan topik serta data yang telah didokumentasikan, dan penelitian lapangan, dengan melakukan wawancara kepada respondenresponden yang terkait, serta mengumpulkan data-data tertulis dan informasi yang diperlukan sehubungan dengan pelaksanaan tugas. Berdasarkan aspek biaya, DPR tidak efisiendalammenghasilkan RUU yang disahkan dibandingkan dengan anggaran yang direalisasikan karena anggaran yang direalisasikan untuk setiap RUU semakin besar setiap tahunnya. Berdasarkan aspek waktu, kinerja DPR dalam menghasilkan RUU yang disahkan selama periode 2011-2013 tidak efisien karena hanya 13 dari 40 RUU yang berhasil diselesaikan dalam jangka waktu satu tahun. Semakin lama jangka waktu RUU diselesaikan, maka akan semakin tidak efisien. Berdasarkan aspek ruang lingkup, terdapat perubahan struktur kegiatan dalam pembentukan dan pembahasan RUU mengacu pada UU Nomor 12 Tahun 2011. Faktor-faktor yang mempengaruhi penyerapan anggaran fungsi legislasi adalah target Prolegnas yang terlalu tinggi sehingga tidak dapat diselesaikan secara optimal, terbatasnya waktu pembentukan dan pembahasan RUU, rendahnya produktivitas anggota DPR dalam menghasilkan RUU untuk disahkan,dan pembahasan RUU yang kadang bersifat politis sehingga pembahasannya melewati jangka waktu yang telah ditetapkan. Penulis menyarankan perlu dilakukan perbaikan dalam penyusunan kegiatan dan anggaran pembentukan dan pembahasan RUU agar lebih efisien.

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This thesisis intended to find outthe efficiency ofthe House of Representativesin legalizing Draft Law compared with the House of Representatives? legislation functions budget and identify the factors that influence the Parliament legislative function budget absorption. The research methodologies usedare literature study by reading and studying books, literature, journals, and internet articles related to the topic as well as data that has been documented and field research by conducting interviews with there lated respondent sand collecting written data and information required related to the execution of the duties. Based on the cost aspect, the House of Representatives was not efficient in legalizing a Draft Law compared to the realized budget because the budget is realized for a Draft Law getting bigger every year.

Based on the time aspect, the performance of the House of Representatives in legalizing a Draft Lawwas not efficient because only 13 of 40 of Draft Law can be solved in a year. The longer period of time Draft Law is settled, it will be not efficient.Based on scope aspect, there are structural changes in forming and discussing of the Draft Law refers to the Law No.12/2011.

Factors affecting absorption legislative function are the Prolegnas target that is too high that cannot be solved optimally, the limited time of forming and discussing the Draft Law, low productivity in solving Draft Law, and the discussion of the Draft Lawsometimes very political and bring to tardiness. Author suggests necessary improvements in the preparation of activities and budget on forming and discussing of the Draft Law to make it more efficient."

"Metode pengukuran kinerja suatu proyek, waktu, jadwal dan biaya merupakan faktor penting dalam mengukur suatu kinerja proyek sehingga diperlukan suatu metode nilai hasil (earn value concept) bertujuan untuk meningkatkan efektivitas dalam memantau dan mengendalikan kegiatan proyek. Penggunaan konsep Cost Performance Index (CPI) dan Schedule Performance Index (SPI) based EAC merupakan bagian metode nilai hasil dimana untuk mengetahui dan menganalisa kinerja suatu proyek, efisiensi penggunaan sumber daya dalam pelaksanaan proyek di indikasikan dengan indikator CPI dan SPI yang digunakan untuk meneliti data pencapaian dari biaya dan jadwal suatu proyek. Suatu pengendalian berfungsi dengan baik dalam hal ini CPI dan SPI stabil menunjukkan bahwa kontraktor mampu menerapkan suatu sistem manajemen pengendalian, terutama perencanaan, penganggaran, dan sistem akuntansi suatu proyek. Pengambilan dan pengumpulan data untuk penelitian ini diambil pada perusahaan PT. WK pada salah satu divisi dimana data CPI dan SPI diambil pada kondisi 20%, 50% dan 70% proyek selesai. Untuk mengetahui kinerja proyek yang dikerjakan PT. WK pada ketiga wilayah dengan data diatas, penelitian ini mengunakan statistik sebagai suatu metode untuk mengetahui wilayah mana yang memiliki kinerja yang baik sesuai dengan definisi yang telah ditentukan. Hasil yang diperoleh menjawab bahwa dengan menggunakan metode CPI dan SPI kinerja perusahan PT. WK pada salah satu Divisi dapat diketahui wilayah mana memiliki kinerja yang terbaik dan mengambil tindakan koreksi yang diperlukan agar sumber daya digunakan secara efektif dan efisien dalam mencapai sasaran yang telah ditentukan.

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Method measurement of performance project, time, cost and schedule represent all important factor in measuring performance of project so that needed concept earn value aim to increase effectiveness in watching and controlling activity of project. Using concept of cost performance index (CPI) and schedule performance index (SPI) Based EAC represent part of earn value method where to know and analyze performance project, efficiency using of resource in execution project shall be indicated with indicator of CPI and SPI used to check attainment data of cost and schedule project. The function of controlling project shall better in this case CPI and SPI stable indicate that contractor can apply operation management system, especially planning, budgeting, and accounting system a project.

Data collecting for this research have been taken at one of the division PT. WK where data of CPI and of SPI taken at conditions 20%, 50% and 70% project finish. To know performance project of which done by PT. WK at regional third with data above, this research using statistical method to know which region have good performance as according to definition which have been determined.

The result obtained answering that using method CPI and SPI, performance one of Division PT. WK shall know which region owning best performance and bring an action against needed correction resource to used effectively and efficient in reaching target which have been determined."

"ABSTRAKPenelitian ini membahas tentang analisis implementasi pemberian tunjangankinerja di lingkungan Badan Kepegawaian Negara. Pendekatan penelitian adalahpost-positivis dan jenis penelitian merupakan penelitian deskriptif. Hasilpenelitian menunjukkan bahwa pemberian tunjangan kinerja dilingkungan Badankepegawaian Negara hanya mendasarkan pada unsur perilaku kerja khususnyaaspek disiplin. Meskipun Peraturan Presiden yang mengatur tentang tunjangankinerja pegawai di lingkungan Badan Kepegawaian Negara telah mengamanatkanbahwa tunjangan kinerja diberikan dengan memperhitungkan capaian kinerjapegawai setiap bulan, namun terdapat beberapa kendala dalam implementasipemberian tunjangan kinerja pegawai di lingkungan Badan Kepegawaian Negaraantara lain yaitu: pertama, aturan teknis pelaksanaan Peraturan PresidenTunjangan Kinerja Pegawai Di Lingkungan Badan Kepegawaian Negara yaituPeraturan Kepala Badan Kepegawaian Negara tidak memperhitungkan unsursasaran kinerja pegawai SKP dalam pemberian tunjangan kinerja, keduapelaksanaan manajemen sumber daya manusia SDM di lingkungan BadanKepegawaian Negara yang belum optimal sehingga menyebabkan sistemmanajemen kinerja belum dapat dilaksanakan dengan baikKata kunci: Regulasi Pemberian Tunjangan Kinerja, Manajemen KinerjaUniversitas.

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ABSTRACT

This research is analizing implementation of performance allowance in CivilService Agency BKN . The approach used in this research are post positivist.Type of this research is descriptive. The result of this research showed thatperformace allowance in Civil Service Agency BKN only base on behaviorelement such attendance and punishment. Although the regulation PeraturanPresiden that regulates employees performace allowance in Civil Service Agencyhas instructed that performance allowance given consider the expense ofemployees performance achievements every month but there are some obstaclesin the implementation of performance allowance in Civil Service Agency BKN such as first. The technical rule of regulation that regulates of employeesperformance allowances in Civil Service Agency did not take into employeeperformace target SKP as a basic for pay performace allowance but behaviorelement as a basic for pay performace allowance, second, the implementation ofhuman resource management HRM in the Civil Service Agency BKN especially performance management system not optimalized.Keywords Regulation of performance allowance, Performance management."

"Pertumbuhan penerbitan Green Bond tidak diiringi dengan berkurangnya emisi karbon sebagaimanamestinya menjadi salah satu fungsi diterbitkannya Green Bond. Pertumbuhan Green Bond menjadi isyarat minat investor terhadap intrumen yang memiliki manfaat terhadap finansial dan lingkungan. Untuk dapat memenuhi ekpektasi investor tersebut maka perusahaan perlu menjaga kinerjanya baik. Penelitian ini menggunakan metode Regresi Data Panel dan Regresi Linear Berganda untuk melihat pengaruh beberapa faktor finansial terhadap kinerja perusahaan yang menerbitkan Green Bond. Hasil penelitian menunjukkan bahwa variable Equity Multiplier, Total Asset Turnover dan Profit Margin memiliki pengaruh yang signifikan terhadap kinerja perusahaan yang diproksikan pada variable ROE. Hasil penelitian juga menunjukan perusahaan yang menerbitkan Green Bond memiliki kecenderungan dalam memanfaatkan operasional bisnisnya sebagai sumber meningkatnya kinerja perusahaan.

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As should be one of the purposes of the issuance of Green Bonds, the expansion in the issuance of Green Bonds is not accompanied by a decrease in carbon emissions. Investor interest in financial and environmental instruments is evidenced by the emergence of green bonds. The business must continue to operate well in order to satisfy investor expectations. This study examines the impact of several financial parameters on the success of businesses that issue green bonds using panel data regression and multiple linear regression techniques. The findings demonstrated that the factors Equity Multiplier, Total Asset Turnover, and Profit Margin significantly impacted the company's performance as measured by the ROE variable. The findings also demonstrate that issuers of Green Bonds frequently use their business activities as a means of boosting their performance."

"Pembangunan kesehatan antara lain diarahkan untuk meningkatkan status kesehatan sumber daya manusia (GBHN 1993). Dengan keadaan status derajat kesehatan di Indonesia yang masih rendah yang dapat dilihat pada indikator kesehatan (angka kematian ibu dan angka kematian bayi), maka pemerintah rnengeluarkan kebijakan terobosan dengan menempatkan bidan di desa yang dimaksudkan untuk meningkatkan pemerataan dan peningkatan mutu kesehatan dalam rangka penurunan angka kematian ibu dan bayi. Sehubungan dengan ketersediaan dana dan alokasi pengangkatan pegawal yang terbatas dari pemerintah maka kemudian kebijakan ini dilanjutkan dengan penempatan bidan di desa sebagai pegawai tidak tetap (PTT) berdasarkan Surat Keputusan Menteri Kesehatan (1994). Dengan gaji yang relatif tinggi bidan PU diharapkan akan meningkatkan kinerjanya, sehingga tujuan Departemen Kesehatan tersebut tercapai.Penelitian ini bertujuan untuk mendapatkan lnformasi tentang kinerja bidan PU serta faktor-faktor yang mempengaruhinya di Kabupaten Bekasi Propinsi Jawa Barat. Pemilihan daerah ini didasarkan pada cakupan program KIA di daerah ini yang masih rendah, selain itu jumlah diantara daerah Jobotabek (Bogor, Bekasi, Tangerang), daerah Bekasi jumlah penempatan bidan di desa di Bekasi yang paling rendah. Penelitlan ini adalah penelitian deskriptif analitik dengan desain Kros Seksional, dengan populasi peneiltian adalah seluruh bidan Desa di Bekasi. Malisa menggunakan anafisa univartat, bivariat dengan statistik korelasi Pearson, multivariat dengan regresi linler sederhana. Hipotesis penelltian ini sebagai berikut: faktor motivasi, individu, sosialbudaya, geografi dan pendukung mempunyai hubungan searah dengan kinerja bidan PTT.Hasil analisis unlvariat, menunjukkan bahwa kinerja bidan PTT masih rendah akan tetapi bila dibandingkan dengan bidan PNS, maka bidan PTT tidak jauh berbeda. Faktor geografi adalah faktor yang berhubungan dengan bidan PTT. Pada analisis bivariat komponen dari faktor yang berhubungan dengan kinerja bidan PTT adalah tanggung jawab dari faktor motivasi dan pengetahuan dari faktor Individu. sedangkan dari analisis multivariat faktor yang berhubungan dengan kinerja bidan PTT adalah faktor geografi. Faktor-faktor lain selain faldor geografi tidak berhubungan untuk bidan PTT. Lebih dari separuh bidan PTT telah melaksanakan sistim pelaporan yang lengkap dan teratur yang berarti bahwa kewajiban bidan PTT sebagian terpenuhi.Saran untuk Pengelola program KIA Propinsi dan Departemen Kesehatan, adalah meningkatkan kinerja bidan PTT dengan komponen penyusun kinerja dan faktor keterjangkauan wilayah. Fakyor keterjangkauan artinya target cakupan untuk daerah yang sulit harus disesuaikan dengan keadaan geografi dan tidak boleh disama ratakan dengan target cakupan pada daerah yang biasa ( tidak terpencil). Untuk mengatasi keadaan geografi tersebut tidak mungkin dilaksanakan dalam waktu yang singkat, karena hal ini lebih banyak berhubungan dengan sektor lain yang terkait seperti Pemerintah Daerah (Departemen Dalam Negeri) dan sektor-sektor lain. Untuk itu saran yang lebih efisien dengan menempatkan lebih dari seorang bidan di desa pada daerah yang sulit dijangkau dengan maksud agar semua daerah yang sulit dijangkau dapat terjangkau. Untuk peneliti, masih banyak komponen dari faktor kinerja yang belum tergali karena adanya keterbatasan-keterbatasan, baik dalam metoda maupun analisis maka disarankan untuk mencarikan penelitian yang lebih dalam dengan menggunakan metoda yang dan analisis yang lebih akurat.

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The health development among others is directed to improve the quality of the human resources (Outline of National Development, 1993) by way of increasing health services. The low health status in Indonesia are seen from the health indicators (infant and maternal mortality). In response, the government issued a breakthrough policy by placing midwives in the villages in order to distribute and increase the quality of health services, and resulting the decrease of infant and maternal mortality. However, due to the limited of fund and employment, the placement of the midwives in the villages is decided as a temporary employee (PTT) based on the decree of the Minister of Health. With a relatively higher salary, the midwives will increase their performance in order that the objectives of the Health Department policy is obtained.

This research is intended to obtain information regarding the performance of the temporary employee midwives and factors that influence them in the Regency of Bekasi, West Java Province. The selection of the province is based on the coverage of he MCH program in that area, even though the addition of the midwives is the lowest among the Botabek (Bogor, Tangerang, Bekasi). This research is a descriptive one with a cross sectional design, with the research population are the whole villages midwives in the Bekasi. The analysis is using the univariate, bivariate with Pearson correlation statistics, and multivariate with simple linear regression. The hypothesis follows. Motivation factors, individual, social cultural, geography and support have a positive relationship with the performance of the temporary employee midwives.

Based on the univariate analysis, the performance of the temporary employee midwives is still low, however, compared with the civil employee midwives, their performance is not too much difference. In other words, the temporary employee midwives have a good performance. The geographical factors are related to the temporary employee midwives performance. According to the bivariate analysis, the factors that related with the performance of the temporary employee midwives are of the motivation factors and knowledge. While based on the multivariate analysis, the factors that are related to the temporary employee midwives performance is the geographical factors. Other factors are not related to the midwives performance. More than half of the temporary employee midwives have performed a complete and regular report which means that half of their duties have been fulfilled.

It is suggested to the manager of the provincial MCH program and the Health Department, that placement of the temporary employee midwives should be continued, to increase the performance of the temporary employee midwives. Beside the performance criteria, the accessibility should be considered. It means that a difficult target coverage should be adjusted with the geographical factor and it should nat be generalized with a normal target area coverage ( a close area). Overcoming the geographic constraint can not be done in a short period, because it is related to other sectors such as the Provincial Government (Department of Internal Affairs) and other sectors. Therefore, the suggestion is to place more than one midwife in an area that hard to reach. Then all the areas that hard to reach can be accessed. In order to perform these activities, a proposal is needed from the Health Office to the Health Department asking for a cooperation to place midwives in the area of hard to reach. There are many components of the performance factors that can not be investigated due to the constraints, both in the methods and in the analysis. Therefore, it is suggested suggest to make a further research by using a more acurate method and analysis."

"Tujuan dari penelitian ini adalah untuk mengetahui tingkat pengungkapan kinerja berbasis Web dan menganalisis faktor-faktor pasar modal dan pasar produk apa saja yang mempengaruhi pengungkapan kinerja berbasis Web oleh perusahaan. Total observasi dalam penelitian ini berjumlah 62 perusahaan dalam Indeks Kompas100 pada tahun 2013. Hasil penelitian menunjukkan bahwa pengungkapan kinerja berbasis Web oleh perusahaan dalam Indeks Kompas100 masih tergolong cukup rendah, yaitu sebesar 40%. Selain itu, dari delapan faktor gabungan pasar modal dan produk, hanya empat faktor yang berpengaruh signifkan terhadap pengungkapan kinerja berbasis Web oleh perusahaan, yaitu leverage, kepemilikan terkonsentrasi, time horizon (perusahaan dengan hubungan jnagka panjang dengan konsumen dan perusahaan yang bersifat monopoli) dan tingkat investasi modal.

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The purpose of this research is to acknowledge the extent of Web-based performance disclosure and to analyze thecapital and product market factors that affect Web-based performace disclosure of firms. The total observation in this research contains of 62 firms in Kompas100 Index during 2013.

The result shows that the extent of Web-based performance disclosure is still rather low, which is 40%. In addition, from eight capital and product market factors altogether, only four factors turn out to significantly affect firms Web-based performace disclosure, which are leverage, concentrated ownership, time horizon (firms with long-term relationship with customers and monopolistic firms) and capital investment intensity."