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"Tujuan penelitian ini adalah untuk menjelaskan upaya-upaya yang dilakukan Ombudsman dalam meningkatkan akuntabilitas kinerja di Ombudsman Republik Indonesia. Penelitian ini menggunakan pendekatan kualitatif, dengan teknik pengumpulan data melalui wawancara dan studi kepustakaan. Hasil penelitian ini menunjukan bahwa akuntabilitas kinerja di Ombudsman masih memiliki kekurangan-kekurangan, sehingga diperlukan upaya-upaya yang dapat meningkatkan akuntabilitas kinerja Ombudsman.

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The goal from this research is to explain the efforts which Ombudsman Republic of Indonesia do for improve their performance accountability. This Research by using qualitative approach with the method was using the literature research and field research. The result of the research showed that Performance Accountability in Ombudsman Republic Indonesia still have many lack, so they needs improve their performance accountability."

"ABSTRAKSistem Akuntabilitas Kinerja Instansi Pemerintah (SAKIP) yang diterapkan di Indonesia merupakan bentuk komitmen pemerintah untuk mempertanggungjawabkan anggaran yang sudah diberikan. Kementerian BUMN sebagai instansi Pembina BUMN memiliki keharusan untuk mengimplementasikan SAKIP, mengingat potensi BUMN yang besar dan kontribusi BUMN kepada perekonomian negara. Penelitian ini melihat perbandingan implementasi SAKIP di tahun 2015 dan 2016 melalui 5 dimensi dalam kerangka akuntabilitas kinerja di sektor pemerintah, antara lain tujuan yang jelas dan terukur, pengukuran kinerja, umpan balik, evaluasi, dan pemberian insentif. Hasil penelitian menunjukkan bahwa 3 dimensi pertama sudah terpenuhi di tahun 2015 dan 2016, sedangkan dimensi umpan balik belum terpenuhi di tahun 2015 karena perhatian pimpinan terhadap implementasi SAKIP masih kurang. Pada tahun 2016 terlihat peningkatan dengan dibantu dengan adanya bagian baru khusus menangani manajemen kinerja serta meningkatnya perhatian pimpinan. Tidak adanya pemberian insentif berdasarkan kinerja menjadi dimensi yang tidak terpenuhi di kedua tahun tersebut.

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ABSTRACTGovernment Institution Performance Accountability System SAKIP that implemented in Indonesia is a form of government commitment to account for the budget already given. Considering the huge potential of State Owned Enterprises SOEs , The Ministry of SOEs has the obligation to implement SAKIP. This study looks at the comparison of SAKIP implementation in 2015 and 2016 through five dimensions in the performance accountability framework in the government sector, including clear and measurable goals, performance measurement, feedback, evaluation, and incentives. The results showed that the first 3 dimension has been met in 2015 and 2016, while the dimension of feedback has not been fulfilled in 2015 because the attention of manager on the implementation of SAKIP is still lacking. In 2016, improvements are seen with the help of a new section specifically addressing performance management as well as increased of manager rsquo s attention. The absence of performance based incentives is an unmet dimension in both years."

"Skripsi ini membahas mengenai akuntabilitas kinerja di Kementerian BUMN yang saat ini dilaksanakan berdasarkan Peraturan Presiden No. 29 Tahun 2014 tentang Sistem Akuntabilitas Kinerja Instansi Pemerintah (SAKIP). SAKIP merupakan sistem yang mengatur mengenai pertanggungjawaban kinerja instansi pemerintah, yang dalam pelaksanaannya masih terdapat berbagai kelemahan. Penelitian ini melihat penerapan SAKIP di Kementerian BUMN dengan menggunakan teori akuntabilitas kinerja berdasarkan pengukuran dan pelaporan kinerja. Penelitian ini dilakukan secara Post Positivist. Hasil penelitian menunjukan secara keseluruhan penerapan SAKIP di Kementerian BUMN masih terdapat kelemahan yang dilihat dari pengukuran maupun pelaporan kinerja, masih terdapat komponen yang belum dilaksanakan sehingga perlu dilakukan perbaikan dengan melibatkan seluruh pihak.

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This thesis discusses about the performance accountability in the Ministry of SOEs that are currently implemented by Presidential Regulation No. 29 Year 2014 about Government Performance Accountability System (SAKIP). SAKIP is an accountability system that regulates the performance of government institutions, which in practice there are still many weaknesses. The research looks at the implementation SAKIP in the Ministry of SOEs by using a theory that sees the accountability of performance based measurement and reporting of performance. This research is conducted in the Post Positivist. The results show an overall implementation SAKIP in the Ministry of SOEs there are still weaknesses as seen from the measurement and reporting of performance there are components that have not been implemented, so it needs to be improved by involving all parties."

"Skripsi ini menganalisis peran Inspektorat Jenderal Kementerian Pendidikan dan Kebudayaan dalam melakukan Evaluasi Akuntabilitas Kinerja Instansi Pemerintah dengan cara memaparkan peran Inspektorat Jenderal dalam akuntabilitas kinerja, peran Itjen dalam Evaluasi atas penyusunan LAKIP dan manfaat evaluasi LAKIP tersebut. Hasil dari penelitian tersebut adalah bahwa peran Inspektorat Jenderal belum berperan secara efektif dalam akuntabilitas kinerja di Kemdikbud seperti yang dinyatakan dalam PP Nomor 60 Tahun 2008 tentang SPIP, itjen berperan untuk mempengaruhi nilai atas penyusunan LAKIP Direktorat Jenderal Pendidikan Dasar dan ternyata hasil evaluasi SAKIP dimanfaatkan oleh Ditjen Dikdas dan itu dilihat dari penyusunan LAKIP Ditjen Dikdas pada periode dua tahun berikutnya.

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The focus of this study about The role of General Inspectorate in Ministry of Education and Culture and its activity for evaluating Government performance accountability by explaining its role and its role when evaluating the performance's report of General Directorate of Pendidikan Dasar. The result of this study that General Inspectorate does not work effectively as stated on Peraturan Pemerintah Nomor 60 Tahun 2008 about Government Internal Control, Its role in evaluating Government Accountability Performance?s Report General Directorate of Pendidikan Dasar has been quite effective and Evaluation of 2009 Government Performance Report' of General Directorate of Pendidikan Dasar' result has been used for its better Government Performance Report in 2011."

"This study aims to find out the effect of the application of performance-based budgeting to performance budgetingmanager at the Centre for Education and Training Ministry of Home Affairs, Bandung Regional. The variables in thisstudy are the application of performance-based budgeting as an independent variable (X) and budget managementperformance as the dependent variable (Y). The dimensions of the indicators of variable X include the preparation phase(X1), the ratification stage (X2), the implementation phase (X3), reporting and evaluation phase (X4). While theindicators of variable Y include the dimensions of the level of efficiency (Y1), the level of effectiveness (Y2), and levels ofaccountability (Y3).The research method used is explanative research method because it intends to investigate the effect of one variable toanother variable. The sampling technique used is saturated by the number of sampling techniques sample of 38respondents. Data collection techniques are the study of literature and field research consisting of distributingquestionnaires and interviews. The results shows that the application of performance-based budgeting and performancemanagement budget is included in the Good category. Stages of preparation, ratification, implementation, reporting andevaluation of a positive effect on the level of efficiency, effectiveness, and level of accountability. It can be concluded thatthe application of variable performance-based budgeting has a positive effect on the performance variable budget managerat the Center for Education and Training Ministry of Interior Regional Bandung.The authors provide recommendations for improving the performance of the budget manager, by doing socializationregulations and guidelines on budget preparation and m Increasing the effectiveness of supervision and control of budgetexecution is managed by the managing budgets and doing so type of expenditure should consider the composition ofseveral types of shopping and p Need to involvement of both the head and the head of the field to describe the activities andtypes of budgets that have been proposed by each section."

"ABSTRAKPenelitian ini bertujuan untuk mengetahui pelaporan akuntabilitas kinerjadan anggaran berbasis kinerja dalam sistem akuntabilitas kinerja pada BadanPengatur Hilir Migas (BPH Migas). Metode penelitian yang digunakan dalampenelitian ini yaitu penelitian deskriptif dan penelitian studi kasus. Hasil daripenelitian ini, pertama menemukan bahwa BPH Migas sudah melaksanakansistem akuntabilitas kinerja sesuai dengan Surat Keputusan Lembaga AdministrasiNegara (SK LAN) Nomor 239/IX/6/8/2003 tentang Perbaikan PedomanPenyusunan Pelaporan Akuntabilitas Kinerja Instansi Pemerintah. BPH Migastelah melaksanakan sistem akuntabilitas kinerja dalam tahapan perencanaanstratejik, perencanaan kinerja, pengukuran kinerja dan laporan akuntabilitaskinerja meskipun masih perlu perbaikan untuk mencapai hasil yang baik. Hasilpenelitian yang kedua menemukan bahwa BPH Migas belum menyusun anggaranberbasis kinerja dengan baik karena untuk target indikator dalam RENSTRAbelum sepenuhnya didukung dengan kegiatan dalam RKA-KL, sehingga belumterjadi kesinambungan antara dokumen RENSTRA, RENJA-KL, RKA-KL, danTOR, RAB.Saran utama yang diberikan dalam penelitian ini antara lain (1) agar BPHMigas dapat sepenuhnya menjalankan SK LAN Nomor 239/IX/6/8/2003, (2)menyempurnakan RENSTRA dengan memasukkan visi, misi, tujuan dankebijakan dalam RENSTRA (3) penyajian sasaran di perencanaan kinerja harussejalan dengan sasaran dalam RENSTRA BPH Migas, (4) pengukuran kinerjahendaknya memakai tabel PKK dan PPS, (5) indikator, alokasi target dananggaran harus konsisten dari dokumen RENSTA, RENJA-KL, RKA-KL (6)kegiatan dalam RKA-KL harus selaras dan ditujukan untuk mendukungpencapaian sasaran dalam RENSTRA BPH Migas.

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ABSTRACTThe purpose of this research is to determine the reporting of performanceaccountability and performance-based budgeting for Badan Pengatur Hilir Migas(BPH Migas). The methodology in this study is descriptive and case studyresearch. Result of the research, first, BPH Migas had implemented theperformance accountability system accordingly to SK LAN No. 239/IX/6/8/2003about Improving of Government Agencies Guidelines PerformanceAccountability Reporting. The performance accountability system of BPH Migashad gone through 4 stages, such as, strategic planning, performance planning,performance measurements, and accountability performance report. Although,continous improvement toward perfection will still be needed. The second resultrevealed that BPH Migas had not undergone performance-based budgeting toreach the targeted indicator in RENSTRA due to unsupported activity in theRKAKL. Harmonization between RENSTRA’s document, RENJA-KL, RKA-KL,and TOR RAB had not been achieved yet.In result, there are a few things can be gained from this study, such as : (1)BPH Migas should syncronize policies according to SK LAN No.239/IX/6/8/2003 policies; (2) Improve the strategic planning vision, Mission,goals, and policies are strongly adviceded to be put in BPH Migas’s 2010-2014RENSTRA; (3) the performance planning’s objective presentation should be inline with BPH Migas’s 2010-2014 RENSTRA objective; (4) performancemeasurement should use PKK and PPS table; (5) consistency from RENSTRA’s,RENJA-KL’s, and RKA-KL’s documents with indicators, targeted alocation, andbudget is a must; (6) activities in the RKA - KL should be aligned and aimed tosupport the achievement of the Strategic Plan for BPH Migas"

"Reasonly users of social networks of internet have been developing. This application development of this web is not only used for making a friend, but also for bussiness, entertainment and politics. This social networks can be categorized into technology of web 2.0. Accountability is an action that assures that governments meet their promises to public. This paper is intended to explain the opportunities of using the technology of Web 2.0 as tool for public in demanding government accountability."

"Pengungkapan informasi disclosure merupakan bentuk akuntabilitas kepala daerah incumbent kepada publik. Salah satu bentuk pengungkapan informasi yang disampaikan oleh kepala daerah adalah informasi penyelenggaraan pemerintah daerah ILPPD yang disampaikan melalui website/internet. Hubungan yang terjadi antara kepala daerah incumbent dan publik merupakan hubungan agensi politik. Implikasinya muncul permasalahan insentif dalam pemberian informasi kepada publik. Tujuan penelitian ini adalah mengindentifikasi faktor-faktor yang menjadi insentif kepala daerah kepala daerah incumbent dalam mengungkapkan ILPPD pada periode pemilihan kepala daerah.Hasil penelitian menunjukkan bahwa kemungkinan kepala daerah incumbent untuk mengungkapkan ILPPD melalui website/internet dipengaruhi secara positif dengan kompetisi politik dan elektabilitas kepala daerah incumbent.Insentif kepala daerah incumbent tersebut juga dipengaruhi secara positif dengan kualitas akuntabilitas pengelolaan keuangan daerah dan kualitas kinerja penyelenggaraan pemerintah daerah. Pengungkapan sukarela ILPPD melalui website/internet memberikan tambahan informasi bahwa incumbent mempunyai kemampuan dalam pengelolaan keuangan dan peyelenggaraan pemerintahan daerah. Sebaliknya tingkat legitimasi dan tekanan monitoring/pengawasan lembaga legislatif daerah tidak berpengaruh terhadap pengungkapan ILPPD.Penelitian ini juga menunjukkan bahwa adanya efek moderasi kompetisi politik terhadap hubungan antara kualitas akuntabilitas pengelolaan keuangan dengan kemungkinan mengungkapkan ILPPD. Ketika kompetisi politik meningkat, kemungkinan kepala daerah incumbent untuk mempublikasikan ILPPD melalui website/internet sebagai sinyal bahwa pengelolaan keuangannya baik, cenderung melemah karena kepala daerah incumbent dihadapkan pada risiko informasi yang diungkapkan tersebut dinilai untuk menutupi kelemahan kepala daerah incumbent atau informasi tambahan tersebut dapat dimanfaatkan oleh kandidat kepala daerah lainnya. Kontribusi penelitian ini adalah pengungkapan informasi tidak hanya dibutuhkan dalam rangka pemenuhan akuntabilitas kepala daerah incumbent, tetapi juga memberikan sinyal atas kemampuan incumbent kepada pemilih. Faktor politik berpengaruh terhadap kemungkinan pengungkapan informasi, disisi lain faktor tersebut juga dapat mendisiplinkan kepala daerah incumbent dalam mengungkapkan informasi kepada publik sebagai voters.

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Disclosure is a form of accountability to the public by incumbent of the local government. One form of disclosure submitted by the incumbent of local government is performance information of administration delivered through the website. The relationship between the regional head of the incumbent and the public is a political agency relationships. The implication appears incentive problems in the provision of information to the public. The purpose of this study is to identify factors that give incentives for incumbents to publish performance information on administration of local government on the website during the local government election period.The results show that the chances of incumbents to reveal performance information on administration of local government on the website is positively influenced by political competition and electability of incumbents. Incentives are also positively influenced by the quality of the accountability of financial management and the quality of the performance of local government processes. Performance information on administration of local government on the website provides additional information that the incumbent has the ability in financial management and administration areas. On the other hands, level of legitimacy and pressure of monitoring supervision of regional legislative bodies do not affect the disclosure of performances information on administration of local government on the website.The study also showed that the moderating effect of political competition on the relationship between the quality of accountability in financial management with the possibility to disclose performance information on administration of local government on the website. When political competition increased, the possibility of incumbents to publish performance information on administration of local government on the website as a signal that its financial management is good, tends to weaken as incumbents exposed to the risk of the information disclosed is considered to cover the weaknesses of incumbent or additional information can be utilized by other candidates. The contribution of this study is that disclosure is not only needed in order to meet the accountability of the incumbent, but also provide a signal on the ability of the incumbent to the electorate. Political competition affects the likelihood of disclosure, on the other hand that factor can also discipline the incumbent in disclosing information to the public as voters."