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"This volume explores how mobilizing Boltanski and Thévenot's economies of worth framework, and its associated concepts of justification, evaluation and critique, help address questions regarding the premises and dynamics of coordinated action, both within and across organizations, and by so doing help advance our understanding."

"Citra lembaga DPR RI sebagai lembaga yang merepresentasikan rakyat harus didukung perangkat kinerja yang mendukung secara baik. Sekretariat Jenderal (Setjen) DPR RI sebagai supporting system sangatlah strategis untuk meningkatkan pelayanan secara profesional untuk mendukung tercapainya citra DPR RI yang positif. Namun pada kurun waktu tahun 2019-2023, citra DPR RI di mata publik selalu berada di posisi buruk. Penelitian ini merupakan penelitian post-positivis dengan metode kualitatif untuk menganalisis kesesuaian kinerja organisasi Setjen DPR RI dan citra lembaga. Peneliti melakukan analisa dengan menggunakan kerangka McKinsey (Peters &Waterman, 2004) dan Citra Pemerintah (Pratama, 2017). Penelitian ini menunjukkan hasil kinerja Setjen DPR RI mendapatkan nilai 3,05 (Baik). Kesesuaian kinerja tersebut dilihat pada aspek structure, sudah ada pembagian tugas, fungsi dan tanggungjawab yang tertuang di persekjen serta adanya mekanisme koordinasi yang kolaboratif; aspek style, kepemimpinan yang bersifat demokratis; aspek staff dan skill, Setjen DPR RI telah didukung oleh jumlah pegawai yang memadai dan memiliki keahlian. Akan tetapi, pada aspek strategy, masih belum terdapat target outcome yang jelas dan terukur dalam peningkatan citra lembaga; aspek system belum terdapat pedoman pelaksanaan peran peningkatan citra lembaga; dan terakhir aspek shared values dimana masih belum optimal dalam pelaksanaan internalisasi dan sosialisasi nilai dasar ASN Setjen DPR RI.

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The image of the Indonesian House of Representatives as an institution that represents the people must be supported by a good supporting performance device. The Secretariat General (Setjen) of the Indonesian House of Representatives as a supporting system is very strategic to improve professional services to support the achievement of a positive image of the Indonesian House of Representatives. However, in the period 2019-2023, the image of the Indonesian House of Representatives in the eyes of the public has always been in a bad position. This study is a post-positivist study with a qualitative method to analyze the suitability of the organizational performance of the Indonesian House of Representatives and the image of the institution. The researcher conducted the analysis using the McKinsey framework (Peters & Waterman, 2004) and the Government Image (Pratama, 2017). This study shows that the performance results of the DPR RI Secretariat General received a score of 3.05 (Good). The suitability of the performance is seen in the structure aspect, there is already a division of tasks, functions and responsibilities stated in the secretary general and there is a collaborative coordination mechanism; style aspect, democratic leadership; staff and skill aspect, the DPR RI Secretariat General has been supported by an adequate number of employees and has expertise. However, in the strategy aspect, there is still no clear and measurable outcome target in improving the image of the institution; in the system aspect, there are no guidelines for implementing the role of improving the image of the institution; and finally the shared values aspect where the implementation of internalization and socialization of the basic values of the DPR RI Secretariat General ASN is still not optimal."

"ABSTRACTDKI Jakarta Government's eviction policy is often considered to be wrong or has a negative image (even violating the Human Rights) because eviction is synonymous with riot, coercion, expulsion, and always ends in conflict. Although according to the utilitarianism philosophy, no actions, including evictions, are inherently wrong. All actions or regulations by itself are neutral. What gives moral values to actions or regulations are its consequences. The objective of this study was to determine the positive consequences of eviction actions by using the philosophical perspective of Utilitarianism. The study used descriptive and literature review methods, as well as qualitative approach, the results of the study showed that eviction policies were justified in the utilitarian view, Eviction of a handful of residents living on the riverbanks was done to normalize the riverbank and green areas to save millions of DKI Jakarta residents from floods. The main objective of the eviction was the public interest. Therefore, evictions must be conducted for the greater good, benefiting as many people as possible and carried out in ways that humanize people."

"ABSTRAKTujuan penelitian ini adalah untuk mengetahui kondisi saat ini dan hal-hal yang perlu diperbaiki dari desain organisasi Departemen Sales dan Accounting di PT X. Penelitian ini juga ditujukan untuk mencari tahu kendala dan solusi dalam kegiatan upaya perbaikan desain organisasi PT X.Metode penelitian yang digunakan adalah melakukan observasi, wawancara dan studi kepustakaan. Kegiatan observasi ini dilakukan dengan terlibat langsung dalam aktivitas perusahaan yang diteliti untuk mengetahui data dan informasi yang relevan dalam penelitian. Kegiatan wawancara dilakukan sebagai upaya untuk memperoleh pemahaman yang lebih rinci mengenai kondisi desain organisasi di PT X. Studi kepustakaan dilakukan dengan membaca jurnal dan buku literatur yang membahas mengenai desain organisasi.Kesimpulan yang diperoleh dari melakukan penelitian ini adalah kondisi desain organisasi PT X yang ada belum cukup baik apabila ditinjau dari konsep teori levers of organization design. Hal yang paling utama dapat diperbaiki dalam desain organisasi PT X adalah span of accountability. Pengukuran kinerja yang dilakukan saat ini masih mengandung unsur subyektifitas yang sangat tinggi. Kendala utama yang dihadapai PT X adalah kurangnya kesiapan top management dalam mempersiapkan diagnostic control system yang baru. Solusi untuk mengatasi kendala ini adalah mencoba meyakinkan top management bahwa perbaikan desain organisasi akan meningkatkan kinerja perusahaan.

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ABSTRACTThe purpose of this research is to find out current condition and the things that need to be fixed from the organization design in Sales and Accounting Department at PT X. This research also is intended to find out the challenges and solutions in the improvement activities of the organization design PT X.The research methods used are to make observations, interviews and literature study. This observation activities conducted by directly involved in the company’s activities to determine the relevant data and information in the research. Interviews conducted in an attempt to obtain more detailed understanding of the conditions in the organizational design PT X. Literature study done by reading journals and books that discuss regarding organization design.Conclusion of this research is the PT X's organization design is not good enough when viewed from the concept of levers of organization design theory. The most important thing to be fixed in the organization design of PT X is the span of accountability. Performance measurement is still contain very high subjectivity. The main obstacle faced by PT X is a lack of top management readiness in preparing a new diagnostic control system. Solution to overcome this obstacle is to try to convince top management that the improvement organization design will improve the performance of the company."

"Pelaksanaan tugas Wakil Presiden yang luas dan dinamis harus didukung perangkat kinerja yang baik. Sebagai support systems pertama kepada Wakil Presiden, kedudukan Sekretariat Wakil Presiden (Setwapres) sangatlah strategis untuk meningkatkan kinerja organisasi dalam mewujudkan pelayanan prima. Namun pada kurun waktu tahun 2015-2019 terdapat penurunan pada hasil capaian kinerja Setwapres. Tujuan penelitian ini adalah menganalisis faktor-faktor yang mempengaruhi kinerja Setwapres dalam memberikan dukungan kepada Wakil Presiden ditinjau dari perspektif Kerangka 7S McKinsey. Penelitian merupakan penelitian deskriptif dengan pendekatan kualitatif. Penelitian menggunakan data primer dan data sekunder. Sumber data primer menggunakan metode wawancara. Sumber data sekunder menggunakan penelusuran data dokumen relevan. Semua data disajikan secara deskriptif dan dianalisis melalui reduksi data, penyajian data, dan verifikasi. Hasil penelitian menunjukkan bahwa faktor-faktor kinerja Setwapres ditinjau dari Kerangka 7S McKinsey yaitu structure dimana sudah ada kejelasan pembagian tugas dan fungsi serta adanya koordinasi yang baik; style dimana kepemimpinan demokratis membuat komunikasi berjalan baik disertai keterlibatan langsung pimpinan dalam pelaksanaan tugas; dan shared values yang disertai kegiatan internalisasi dan penguatan. Sementara faktor strategy dimana masih terdapat kegiatan unit kerja yang belum sesuai dengan program prioritas Wakil Presiden serta kegiatan evaluasi yang masih berfokus pada perubahan target kinerja; system dimana pengimplementasian SOP belum seluruhnya sesuai serta belum adanya mekanisme khusus dalam pengawasan; staff dimana masih kurangnya jumlah ASN sebagai Pramusaji Kepresidenan serta penempatan yang belum sesuai latar belakang pendidikan; dan skills yang belum seluruhnya sesuai dengan kebutuhan organisasi dan belum didukung oleh pelatihan yang menunjang.

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The implementation of the Vice President’s duties which are comprehensive and dynamic shall indeed be supported by apparatus with good performance. The position of Vice President Secretariat as the first support systems of the Vice Presiden is very strategic to enhance its performance in realizing excellent service. However, in the period 2015-2019 there was a decrease in the performance achievements of Vice President Secretariat. This research is aimed at analyzing factors affecting the Vice President Secretariat Organization’s performance in supporting the Vice President in terms of 7S McKinsey’s Framework. This research is a descriptive method with a qualitative approach. This research used data sources namely primary data and secondary data. The primary data source used an interview method and the secondary data was taken by tracing the relevant documents. All data were presented descriptively and analyzed through data reduction, data presentation, and verification. The research results show that structure in which there has been a celar job desk and functions, and coordination which is well conducted; style in which the democratic leadership causes the communication to be well conducted, in addition to the direct involvement of the leader in implementing duties; and there is a shared values accompanied with the internalization and the dissemination programs. Meanwhile strategy in which there are some program that are not in line with priority programs handled by the Vice President and evaluation activities that still focus on changing performance targets; system in which the implementation of SOP that has not fully been appropriately conducted and there is no mechanism for monitoring; staff in which there is lack of Civil Servant Human Resources having duties to support household services to the Vice President and the Human Resourse placement that has not fully been in line with the educational background; and skills that haven’t been supported by appropriate trainings."

"Penelitian ini menganalisis mengenai program tata kelola destinasi pariwisata atau lebih dikenal dengan sebutan Destination Management Organization yang dilakukan oleh Kementerian Pariwisata. Apakah program tersebut berhasil dalam perannya dalam meningkatkan perekonomian daerah dan memeratakan manfaat ekonomi dari pariwisata kepada masyarakat lokal. Dengan menggunakan analisis kovarians untuk membandingkan koefisien Gini antara kabupaten/kota dengan program DMO dengan kabupaten/kota tanpa program DMO pada saat sebelum dan setelah pelaksanaan program didapatkan hasil bahwa tidak terdapat perbedaan yang signifikan antara kedua kelompok tersebut. Namun secara deskriptif terdapat indikasi bahwa program DMO akan mengurangi ketimpangan pendapatan di kabupaten/kota yang mendapatkan program tersebut.

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This study aim to analyze whether the Destination Management Organization program conducted by the Ministry of Tourism is successful in its role increasing the local economy and distributing the economic benefits of tourism equally to the local communities. Using analysis covariance to compare the Gini coefficient between districts cities with DMO program with the district city without DMO program before and after the implementation of the program, this study showed that there was no significant difference between the two groups. However descriptively there are indications that the DMO program will reduce inequality in districts cities with the program."

"Laporan magang ini ditulis dengan tujuan untuk mengevaluasi prosedur perikatan pengujian penghitungan kerugian keuangan terhadap indikasi adanya fraud atas implementasi PSAK 71 dan PSAK 72 di PT X yang baru diterapkan sejak 1 Januari 2020. Evaluasi dilakukan terhadap pos koreksi saldo laba per 1 Januari 2020, yang mana PT X mengoreksi nilai lebih catat pendapatan per 31 Desember 2019 atas piutang proyek-proyek tak tertagih dan menyajikannya sebagai dampak implementasi PSAK 71 dan PSAK 72. Prosedur perikatan dievaluasi dengan berpedoman kepada Standar Jasa Terkait (SJT) 4400 mengenai Perikatan untuk Melaksanakan Prosedur yang Disepakati atas Informasi Keuangan, yang dikeluarkan oleh Institut Akuntan Publik Indonesia (IAPI). Perikatan dilaksanakan melalui tiga tahap mencakup perencanaan, pelaksanaan, dan pelaporan. Berdasarkan evaluasi yang telah dilakukan, dapat disimpulkan bahwa secara keseluruhan, perikatan pengujian penghitungan kerugian yang dilaksanakan oleh PT Konsultan sudah sesuai dengan SJT 4400, meskipun masih terdapat kekurangan pada tahap pelaksanaan terkait permintaan klarifikasi dan konfirmasi kepada pihak-pihak terka

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This internship report was written with the purpose of evaluating the engagement procedure for testing the calculation of financial losses due to indications of fraud on the implementation of PSAK 71 and PSAK 72 at PT X, which have been implemented since January 1, 2020. The evaluation was carried out on the retained earnings correction post as of January 1, 2020, in which PT X corrected the overstated value of revenues as of December 31, 2019 for uncollectible project receivables and presented it as the impact of the implementation of PSAK 71 and PSAK 72.The engagement procedure was evaluated based on the adoption of International Standard of Related Services (ISRS) 4400 regarding the Agreed-Upon Procedures for Financial Information, issued by the Indonesian Institute of Certified Public Accountants (IICPA). The engagement was carried out through three stages including planning, implementing, and reporting. Based on the evaluation that has been done, it can be concluded that overall, the loss calculation testing engagement carried out by PT Konsultan is in accordance with ISRS 4400, although there is still a deficiency in the implementation stage regarding requests for clarification and confirmation to related parties that needs to be improved to maximize the quality of the engagement result."

"ABSTRAKDi Indonesia, tingkat kecelakaan kerja pada proyek konstruksi masih sangat tinggi. Penerapan kebijakan sistem manajemen K3 yang belum efektif mengakibatkan budaya keselamatan belum terbentuk secara baik. Tujuan penelitian ini adalah i Mengidentifikasi faktor pembentuk kebijakan yang mempengaruhi budaya keselamatan kerja; ii Mengetahui hubungan antara implementasi kebijakan K3 dengan budaya keselamatan pada proyek konstruksi; iii Memberikan masukan terkait penerapan kebijakan tentang sistem manajemen keselamatan dan kesehatan kerja SMK3 untuk meningkatkan budaya keselamatan kerja di Indonesia dengan metode benchmarking dari Negara lain Malaysia, Singapura dan Thailand . Metode yang akan dilakukan pada penelitian ini adalah studi literatur dan metode benchmarking terhadap Negara lain dengan tujuan perbaikan terus-menerus dengan mencontoh keberhasilan Negara lain dengan tingkat kecelakaan yang rendah. Hasil dari penelitian ini adalah kebijakan SMK3 mengenai sangsi yang berlaku di Indonesia sampai saat ini masih perlu ditingkatkan karena hukuman yang berlaku masih relatif ringan dan untuk meningkatkan efek jera perusahaan kalau terjadi kecelakaan kerja. Sedangkan untuk reward, perlu dibuat peraturan kebijakan mengenai hal ini berupa insentif apabila mencapai target zero accident sehingga memotivasi perusahaan untuk terus mengutamakan keselamatan di lingkungan pekerjaan. Dan pengawasan yang tepat dalam pelaksanaan proyek perlu ditambahkan ke dalam kebijakan SMK3 untuk memperbaiki budaya keselamatan.

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ABSTRACTIn Indonesia, the level of work accident in construction project is relatively high. The ineffective implementation of safety management system policy causes the safety culture is not fully formed. The purposes of this research are i Identifying the factors of policy forming that affecting safety culture ii Knowing the relation between policy implementation with safety culture in a construction project iii Providing inputs which are related to the implementation of the policy on safety management systems to improve the safety culture in Indonesia with benchmarking method from the other countries Malaysia, Singapore and Thailand . The method will be done in this research is literature study and benchmarking method to the other countries with the purpose of continuous improvement in following the successes of low accident rates countries. The result of this study is the policy regarding the applicable sanctions in Indonesia until now still need to be improved because the applied penalties are still relatively light and to enhance the deterrent effect of the company in case of work accidents. For reward, it is a need to make a policy rule about reward system in a form of incentive if ldquo zero accident rdquo target is fulfilled. It will motivate the company to continuously concern about the safety in the work environment. And excellent supervision needs to be added into the policy to improve safety culture. "