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"ABSTRAKUrusan kehidupan beragama di Indonesia merupakan kewenangan pemerintah pusat sebagaimana dalam Pasal 10 ayat (1) Undang-Undang Nomor 23 Tahun 2014 tentang Pemerintah Daerah. Tetapi faktanya banyak peraturan daerah yang mengatur kehidupan beragama, sehingga hal ini tentu menimbulkan masalah. Dalam tulisan ini, penulis mencoba mengupas permasalahan norma dalam peraturan daerah yang mengatur kehidupan beragama di Indonesia dan desain pengaturan kehidupan beragama yang ideal dalam sistem ketatanegaraan di Indonesia sesuai Pancasila dan Undang-Undang Dasar Negara Republik Indonesia Tahun 1945.

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ABSTRACT

Indonesian religious life is in under authority of the central government as in Article 10 paragraph (1) of Law Number 23 Year 2014 on Regional Government. In fact, many local regulations governing related to religious life, so that it would cause problems. In this paper, the author tries to analyze the problems in the regulatory norms of religious life in Indonesia and the design of an ideal religious life settings in the constitutional system in Indonesia based on Pancasila and the Constitution of the Republic of Indonesia Year 1945."

"ABSTRAKTarget awal implementasi online sebanyak 10.951 wajib pajak danbaru terpasang online sebanyak 4.978 wajib pajak sedangkan kebijakan onlinetelah berlangsung sejak tahun 2012. Online sistem terdiri dari online systemBRI dan e-pos merupakan bagian dari pelaksanaan e-government yangbertujuan untuk meningkatkan pelayanan kepada masyarakat. Ketika suatusistem berjalan sesuai dengan prinsip e-government, seharusnya masyarakatatau wajib pajak bersedia untuk dilakukan online system.Berdasarkan hal ini, dilakukan penelitian pada level implementasimenggunakan teori Grindle. Yang menjadi variable penelitian adalah isikebijakan dan lingkungan implementasi. Selain itu juga dilakukan penelitiankesesuaian online system dengan penerapan e-government denganmenggunakan pedoman OECD.

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ABSTRACTInitial targets of online implementation as much as 10 951 taxpayersand currently online as much as 4,978 taxpayers whereas this policy has beengoing on since 2012. Online system consists of an online system BRI and e-Pos ispart of the implementation of e-government which aims to improve services tocommunity. When a system is running in accordance with the principles of egovernment,community or taxpayers should be willing to do online system.Based on this, the research conducted at the level of implementationusing Grindle theory. Which becomes variable research is the contents of thepolicy and implementation environment. It also conducted research online systemconformity with the implementation of e-government by using the OECDguidelines."

"This study aims to examine the effect of budget forecast errors on budget deviations moderated by local governments’ overconfidence. The research sample used regency/city governments in Indonesia during the 2017-2019 period. The analysis tool uses Eviews version 10 and SPSS version 22. The results showed that budget forecast errors had a positive and significant effect on budget deviation, but the local government’s overconfidence cannot cause an effect of budget forecast errors on the budget deviation. Additional test results of this study also showed that regency/city governments who were overconfident tend to fail in controlling their budget which could cause a surplus or deficit compared to local governments that were not overconfident. The same conditions apply to budget forecast errors. This means that regency/city governments that are overconfident tend to estimate budgets that are too high for revenue and/or budget estimates that are too low for expenditure compared to local governments that are not overconfident. Consistent with the main test results, this study shows that budget forecast errors have a significant effect on budget deviation and tend to occur in the Central Indonesian region category. Furthermore, overconfident regency/city governments cannot moderate the effect of budget forecast errors on budget deviations. Finally, these findings indicate that there is no difference between the budget forecast errors and the budget deviation in the three categories of western, central, and eastern Indonesia."

"Kebijakan penyertaan modal Pemerintah Daerah DKI Jakarta pada Perusahaan Umum Daerah (Perumda) Pembangunan Sarana Jaya yang terbaru tertuang dalam Peraturan Daerah (Perda) Nomor 11 Tahun 2018. Setiap tahunnya Perumda Pembangunan Sarana Jaya mengalokasikan dana penyertaan modal paling besar untuk proyek rumah DP 0 Rupiah. Penelitian ini diarahkan untuk mengetahui alasan Pemerintah Provinsi DKI Jakarta memberikan dana penyertaan modal tiap tahunnya pada Perumda Pembangunan Sarana Jaya dalam proyek rumah DP 0 Rupiah serta dampak yang dihasilkan dari kebijakan tersebut. Penelitian ini menggunakan pendekatan post positivism dengan metode pengumpulan data berupa wawancara mendalam dan studi kepustakaan. Penelitian ini menunjukan bahwa Pemprov DKI Jakarta memberikan dana penyertaan modal ini karena proyek rumah DP 0 Rupiah dinilai memiliki banyak manfaat yang akan diperoleh oleh masyarakat, dan proyek ini secara finansial membutuhkan dana yang besar, sehingga diharapkan dana penyertaan modal ini dapat mempercepat Perumda Pembangunan Sarana Jaya dalam menyelesaikan proyek rumah DP 0 Rupiah. Namun memasuki tahun ketiga, pembangunan rumah DP 0 Rupiah ini masih jauh dari target yaitu baru terbangun 780 unit hunian dari target 50.000 unit hunian.

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A new Capital Addition of Local Government in Jakarta was given through Local Regulation Number 11/2018 about Capital Addition for local property enterprise. Each year the local property enterprise allocates the largest capital investment for housing projects with Down Payment (DP) 0 Rupiah. The aim of this paper is to know about the dominant motive of local government provide capital addition funds annually to local property enterprise in a house project DP 0 Rupiah, and the effect of this local regulation. This paper uses a post-positivism approach with collecting data methods used in depth interviews and literature studies. This research showing that the reason local government provides this capital investment for this enterprise because the DP 0 Rupiah house project is considered to have many benefits that will be obtained by the community, and this project financially requires large funds. So it is hoped that this capital investment can accelerate local property enterprise in completing a home project DP 0 Rupiah. However, entering the third year, the construction of the DP 0 Rupiah house is still far from the target, namely only 780 residential units have been built from the target of 50,000 residential units.

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"Dengan latar belakang sumber daya yang semakin terbatas peningkatan defisit nasional, dan implementasi otonomi daerah dan desentralisasi yang betum efektif, menyebabkan efisiensi merupakan hal rnutlak yang seharusnya dimiliki oleh setiap unit pemerintahan termasuk pemerintah daemh. Penelitian ini bertujuan untuk memetakan efisiensi pemerintah daerah menggWlakan pendekatan DEA. Hasil penelitian menyimpuikan bahwa terdapat lima belas provinsi yang efisien. Provinsi Jawa Barat dan Banten merupakan pemerintah daerah yang efisien yang telah dapat menggunakan sumber daya yang dimiliki secara optimal, sedangkan tiga betas provinsi efisien lainnya dan delapan belas provinsi yang tidak: efisien masih memiliki tingkat produktifitas yang rendah, Untuk meningkatkan efisiensinya, provinsi yang tidak efisien dapat melakukan pengurangan belanja atau peningkatan tingkat kemandirian daerah, pertumbuhan ekonomi daerah, !PM dan rasio penduduk bekerja serta penurunan rasio penduduk miskin. Dan untuk meningkatkan produktifiUIS, diperlukan pengembangan kemampuan manajerial dan peningkatan kapasitas. Skor efisiensi yang tinggi cenderung dicapai oleh provinsi dengan total belanja per kapita yang rendah.

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Efficiency must be practiced by all of government institutions, including the local goverments, as resources decreasing, national deficit increasing} and decentralization implemented ineffectively. The purpose of this research is to provide local government efficiency map using Data Envelopment Analysis {DEA). Province of \Vest Java and Banten is efficient local governments which has managed their resources optimally. Thirteen other efficient provinces and eighteen other inefficient provinces have lower productivity. These inefficient provinces could improve their efficiency by reducing their total expenditure or improving their financial independency, economic growth, HDI, working people ratio and decreasing their poor people ratio. And they need also managerial improvement and capacity building to improve their productivity. Provinces with lower total expenditure per capita tend to reach higher efficiency score."