Hasil Pencarian  ::  Simpan CSV :: Kembali

"ABSTRAKPenelitian ini bertujuan menganalisis penerapan pengendalian intern di lingkungan Badan Kebijakan Fiskal, Kementerian Keuangan. Penelitian dilakukan dengan menggunakan metode kualitatif dengan studi pustaka dan wawancara. Sistem Pengendalian Intern Pemerintah diatur dalam Peraturan Pemerintah Nomor 60 Tahun 2008. Sistem Pengendalian Intern Pemerintah terbagi menjadi beberapa unsur yaitu lingkungan pengendalian, manajemen risiko, kegiatan pengendalian, informasi dan komunikasi, dan pemantauan pengendalian. Badan Kebijakan Fiskal sudah menerapkan unsur-unsur Sistem Pengendalian Intern Pemerintah sesuai Peraturan Pemerintah Nomor 60 Tahun 2008 dan peraturan-peraturan mengenai unsur-unsur Sistem Pengendalian Intern Pemerintah. Namun, penerapan pengendalian intern Badan Kebijakan Fiskal masih dapat ditingkatkan karena masih ada beberapa kelemahan. Kelemahan tersebut antara lain tidak disampaikannya dokumen-dokumen kegiatan yang dipantau secara lengkap dan keterlambatan dalam penyerahan dokumen tersebut. Akibatnya, evaluasi pengendalian internal BKF tidak mencerminkan keadaan yang sebenarnya dan pemantau tidak dapat memberikan peringatan untuk melengkapi dokumen kegiatan yang dipantau. Saran yang diberikan adalah untuk mengganti nilai pengendalian intern menjadi perbaikan pengendalian intern sebagai indikator kinerja dan menggunakan aplikasi Knowledge Management System secara komprehensif.

---

ABSTRACTThis study aims to analyze the application of internal controls within the Fiscal Policy Agency, Ministry of Finance. The study was conducted using qualitative methods with literature studies and interviews. The Governments Internal Control System is regulated in Government Regulation Number 60 of 2008. The Governments Internal Control System is divided into several elements, namely the control environment, risk management, control activities, information and communication, and monitoring controls. The Fiscal Policy Agency has implemented elements of the Governments Internal Control System in accordance with Government Regulation Number 60 of 2008 and regulations concerning elements of the Governments Internal Control System. However, the application of internal control of the Fiscal Policy Agency can still be improved because there are still some weaknesses. These weaknesses include the failure to submit complete monitoring of activity documents and delays in submitting the documents. As a result, the evaluation of the BKFs internal controls does not reflect the actual situation and the monitor cannot provide a warning to complete the activities document monitored. The advice given is to replace the value of internal control to improve internal control as a performance indicator and use a comprehensive Knowledge Management System application."

"Badan Kebijakan Fiskal (BKF) merupakan salah satu instansi yang memiliki peran strategis dalam merumuskan kebijakan fiskal Indonesia. Dalam melaksanakan tugasnya, diperlukan suatu mekanisme untuk memastikan bahwa proses kegiatan yang dilakukan di BKF berjalan sebagaimana mestinya. Sejak tahun 2011, BKF telah menerapkan pemantauan pengendalian intern untuk meningkatkan penerapan pengendalian internal di lingkungan BKF. Penerapan sistem pengendalian intern menjadi penopang reformasi keuangan negara yang harus dilaksanakan berdasarkan prinsip-prinsip tata kelola pemerintahan yang baik. Penelitian ini dilakukan untuk mengetahui penerapan pemantauan pengendalian intern pada BKF. Penelitian dilakukan melalui metode kualitatif deskriptif dengan memanfaatkan data primer serta data sekunder dari BKF. Hasil penelitian menyimpulkan bahwa terdapat beberapa hambatan dalam pelaksanaan pemantauan pengendalian intern di BKF serta terdapat ketidaksesuaian antara pelaksanaan dengan peraturan. Sosialisasi kepada pegawai untuk meningkatkan pemahaman atas pemantauan pengendalian internal menjadi solusi untuk mengatasi hambatan tersebut.

---

Fiscal Policy Agency (FPA) is an institution that has a strategic role in formulating fiscal policy in Indonesia. In performing its duties , it needs a mechanism to ensure that the activities carried out in FPA function properly . Since the year 2011 , FPA has implemented internal controls monitoring to improve implementation of internal control in the FPA . Implementation of the internal control system became the backbone of the country 's financial reforms should be implemented based on the principles of good governance . This study was conducted to determine the application of internal control monitoring at one FPA. The study was conducted through descriptive qualitative method utilizing primary data and secondary data from BKF . The study concluded that there are some obstacles in the implementation of internal control monitoring in BKF and there is a mismatch between the implementation and the regulations . Socialization to employees to increase understanding of the internal control monitoring a solution to overcome these obstacles"

"Penelitian ini bertujuan untuk menganalisis penerapan whistleblowing system yang dilakukan oleh Kementerian Keuangan. Whistleblowing System merupakan salah satu alat deteksi yang dapat mengungkap tindakan kecurangan di Kementerian Keuangan. Penelitian ini berfokus pada penerapan whistleblowing system yang dimiliki oleh Kementerian Keuangan serta bagaimana peranan whistleblowing system tersebut sebagai bagian dari pelaksanaan pengendalian intern serta sebagai upaya untuk mewujudkan good public governance di Kementerian Keuangan. Penerapan whistleblowing system di Kementerian Keuangan telah memenuhi unsur-unsur pedoman whistleblowing system serta asas-asas good public governance.

---

This study aims to analyze the implementation of a whistleblowing system ini the Ministry of Finance. The Whistleblowing System is one of the tools that can detect frauds at the Ministry of Finance. This study focussion on the whistleblowing system held by the Ministry of Finance and how is the role of whistleblowing system as part of internal control and also as an implementation of good public governance in the Ministry of Finance. The implementation of whistleblowing system in the Ministry of Finance has fulfilled the elements of the whistleblowing system guidelines as well as the principles of good public governance."

"ABSTRAKPenelitian ini bertujuan untuk mengidentifikasi risiko, menganalisis kegiatan pengendalian, dan mengusulkan perbaikan terhadap prosedur pelaporan keuangan atas kewajiban yang timbul dari tuntutan hukum kepada pemerintah yang dapat diimplementasikan oleh Kementerian Keuangan untuk meningkatkan keandalan penyajian dan pengungkapan kewajiban tersebut dalam laporan keuangan pemerintah. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus yang dilaksanakan di Kementerian Keuangan. Hasil penelitian menunjukkan bahwa terdapat risiko yang teridentifikasi dalam pelaksanaan prosedur tersebut yaitu risiko kesalahan klasifikasi kewajiban dan risiko ketidaklengkapan pengungkapan tuntutan hukum. Risiko-risiko tersebut disebabkan oleh masih adanya kelemahan pengendalian intern yang meliputi ketidakjelasan pembedaan antara BA BUN dan BA 015 dalam pengadministrasian tuntutan hukum, ketidakmampuan Sistem Informasi Bantuan Hukum dalam menghasilkan laporan berdasarkan status dan progress perkara, ketidakjelasan penunjukan unit yang berwenang melaporkan tuntutan hukum dalam laporan keuangan, serta penggunaan data tuntutan hukum yang tidak update untuk keperluan rekonsiliasi laporan keuangan. Untuk mengatasi masalah tersebut, penelitian ini menyarankan Kementerian Keuangan untuk merancang kegiatan pengendalian berupa perbaikan fitur Sistem Informasi Bantuan Hukum dengan menambahkan klasifikasi berdasarkan BA BUN/BA 015 serta status dan progress perkara, menunjuk UAKPA Kantor Pusat Sekretariat Jenderal sebagai unit yang melaporkan tuntutan hukum dalam laporan keuangan, serta membuat sistem informasi pelaporan kewajiban tuntutan hukum terintegrasi dalam rangka meningkatkan keandalan dari proses rekonsiliasi laporan keuangan.

---

ABSTRACTThis study aims to identify risks, analyze control activities, and propose improvements to the legal liabilities financial reporting procedures that can be implemented by the Ministry of Finance to improve the reliability of the presentation and disclosure of the legal liabilites in the government financial statements. This research uses qualitative method with case study approach at the Ministry of Finance. The results of the study indicate that there are risks identified in the implementation of such procedure, namely the risk of misclassification of legal liabilities and the risk of incomplete disclosure of legal liabilities. The risks are caused by the weakness of internal control which includes the unclear distinction between BA BUN and BA 015 in litigation administration, the inability of the Legal Aid Information System to generate reports based on status and progress of case, the unclear appointment of unit authorized to report legal liabilities in financial statements, and the use of un update litigation data for the purposes of financial statement reconciliation. To overcome this problem, this research suggests the Ministry of Finance to design the control activities in the form of improvements of the Legal Aid Information System feature by adding the BA BUN BA 015 classification and the status and progress of the case, appoint UAKPA Head Office of the Secretariat General as units to report legal liabilities in the financial statements, and establish an integrated legal liabilities reporting system in order to improve the reliability of the financial statements reconciliation process."

"[Pelaksanaan sistem pengendalian intern pemerintah (SPIP) yang baik akan berdampak pada pengelolaan keuangan negara yang transparan dan akuntabel sehingga terwujud good governance dalam penyelenggaran pemerintahan. Penelitian ini bertujuan untuk menilai tingkat kualitas sistem pengendalian intern di Biro Keuangan Sekretariat Utama Badan Pusat Statistik (BPS). Metode penelitian dilakukan melalui penyebaran angket, observasi, wawancara serta studi pustaka dan dokumen peraturan perundang-undangan. Hasil penelitian menunjukkan kualitas sistem pengendalian intern di Biro Keuangan Sekretariat Utama BPS yang mengacu pada unsur-unsur SPIP yang terdapat dalam PP Nomor 60 Tahun 2008 telah berjalan dengan baik.

---

A good implementation of the government internal control system (SPIP) will have an impact on a transparent and an accountable management of state finance to realize a good governance in the delivery of government services. This study aims to assess the quality of internal control systems in Finance Department of the Main Secretariat of Statistics Indonesia (BPS). The research uses questionnaire method, observation, interview and literature study and document the legislation. The research concludes that the quality of the internal control system in Finance Department of the Main Secretariat of Statistics Indonesia (BPS) refering to the SPIP elements contained in The Regulation Number 60 of 2008 has run well.;A good implementation of the government internal control system (SPIP) will have an impact on a transparent and an accountable management of state finance to realize a good governance in the delivery of government services. This study aims to assess the quality of internal control systems in Finance Department of the Main Secretariat of Statistics Indonesia (BPS). The research uses questionnaire method, observation, interview and literature study and document the legislation. The research concludes that the quality of the internal control system in Finance Department of the Main Secretariat of Statistics Indonesia (BPS) refering to the SPIP elements contained in The Regulation Number 60 of 2008 has run well., A good implementation of the government internal control system (SPIP) will have an impact on a transparent and an accountable management of state finance to realize a good governance in the delivery of government services. This study aims to assess the quality of internal control systems in Finance Department of the Main Secretariat of Statistics Indonesia (BPS). The research uses questionnaire method, observation, interview and literature study and document the legislation. The research concludes that the quality of the internal control system in Finance Department of the Main Secretariat of Statistics Indonesia (BPS) refering to the SPIP elements contained in The Regulation Number 60 of 2008 has run well.]"

"Tesis ini membahas proactive work behaviour dalam pelaksanaan flexible working space di lingkungan Badan Kebijakan Fiskal. Penelitian dilatarbelakangi oleh pandemi covid-19 yang berdampak pada perubahan pengaturan kerja pegawai dari sistem work from office menjadi sistem flexible working space. Namun demikian, pengaturan kerja demikian tidak selalu memperoleh respon positif karena keterbatasan mekanisme pemantauan kinerja yang berpotensi menurunkan kinerja pegawai. Berkaitan dengan hal tersebut pelaksanaan flexible working space perlu dievaluasi, khususnya dari perspektif proactive work behaviour dan faktor-faktor yang berpengaruh terhadap proactive work behaviour. Evaluasi menjadi semakin penting karena mayoritas pegawai menginginkan flexible working space menjadi pengaturan kerja pasca pandemi covid-19. Penelitian dilakukan dengan menggunakan pendekatan mixed methods dengan teknik pengumpulan data secara kuantitatif dan kualitatif. Hasil penelitian menunjukan bahwa flexible working space mempengaruhi employee well-being, employee well-being mempengaruhi proactive work behaviour, flexible working space tidak mempengaruhi proactive work behaviour, flexible working space, employee well-being, dan perceived organizational support secara bersama-sama mempengaruhi proactive work behaviour, variabel mediator employee well-being mempengaruhi hubungan flexible working space terhadap proactive work behaviour, variabel moderator perceived organizational support mempengaruhi hubungan flexible working space terhadap proactive work behaviour, variabel mediator employee well-being dan variabel moderator perceived organizational support mempengaruhi hubungan flexible working space terhadap proactive work behaviour. Adapun kebijakan organisasi yang dinilai tepat untuk meningkatkan proactive work behaviour dalam pelaksanaan flexible working space pasca pandemi covid-19 adalah pengelolaan SDM, kepemimpinan, dan pengelolaan organisasi yang berorientasi pada proactive work behaviour.

---

This thesis discusses about proactive work behaviour in implementing flexible working space within the Fiscal Policy Agency. The research was motivated by the covid-19 pandemic which had an impact on changing employee work arrangements from a work from office system to a flexible working space system. However, such work arrangements do not always get a positive response due to limitation of performance monitoring mechanisms that have the potential to reduce employee performance. In this regard, the implementation of flexible working space needs to be evaluated, especially from the perspective of proactive work behaviour and the factors that influence proactive work behaviour. Evaluation is becoming important because the majority of employees want flexible working space to be a work arrangement after the COVID-19 pandemic. The research was conducted using a mixed methods approach with quantitative and qualitative data collection techniques. The results showed that flexible working space affects employee wellbeing, employee well-being affects proactive work behaviour, flexible working space does not affect proactive work behaviour, flexible working space, employee well-being, and perceived organizational support jointly affects proactive work behaviour, intervening variable employee well-being affects the relationship of flexible working space to proactive work behaviour, moderating variable perceived organizational support affects the relationship of flexible working space to proactive work behaviour, intervening variable employee well-being and moderating variable perceived organizational support affect the relationship between flexible working space and proactive work behaviour. The organizational policies that are considered appropriate to increase proactive work behaviour in the implementation of flexible working space after the COVID-19 pandemic are HR management, leadership, and organizational management that is oriented towards proactive work behaviour."

"Penelitian ini bertujuan untuk menganalisis efektivitas pengendalian intern pengelolaan keuangan Zakat, Infaq, Shadaqah, dan Wakaf Masjid Ar Raqiib Badan Pengawasan Keuangan Pembangunan (BPKP) dan memberikan saran untuk meningkatkan efektivitas pengendalian intern tersebut serta menganalisis akuntabilitas pelaporan keuangan dan memberi saran untuk meningkatkan akuntabilitasnya. Masjid Ar Raqiib BPKP merupakan salah satu masjid perkantoran yang terletak di Jl. Pramuka Nomor 33, Jakarta Timur. Pengendalian intern pengelolaan zakat, infaq, shadaqah, dan wakaf belum dilaksanakan secara efektif dan memadai serta pelaporan keuangan tidak dilakukan secara tertib dan transparan dan belum menerapkan PSAK 45 dan PSAK 109 serta hanya melaporkan keuangannya sebesar penerimaan dan pengeluaran dana. Penelitian ini merupakan penelitian deskriptif kualitatif dengan pendekatan studi kasus. Penelitian ini telah menghasilkan simpulan bahwa pengendalian intern belum efektif dan SOP untuk meningkatkan efektivitas pengendalian intern tersebut. Masjid Ar Raqiib BPKP belum sepenuhnya berakuntabilitas, amanah telah ditunaikan, namun pelaporan keuangan belum memadai.

---

The purpose of this study is to analyze the effectiveness of internal control of financial management Zakat, Infaq, Shadaqah, and wakaf and provide advice to improve the effectiveness and analyze financial statements accountability and provide advice to improve them. Ar Raqiib Mosque of The Financial and Development Supervisory Agency (BPKP) located on Jalan Pramuka Number 33, East Jakarta. Internal control over the management of zakat, infaq, shadaqah, and wakaf has not been implemented effectively and adequately. Financial statement has not been report in an orderly and transparently and has not based on PSAK 45 and PSAK 109. Its only reports its funds in the amount of funds received and disbursed. This research is a qualitative descriptive study with a case study approach. This research has concluded that internal control is not effective enough and Standard Operating Procedure is needed to improve the effectiveness of internal control. Trustworthy has been fulfilled, but financial reporting is inadequate and not fully accountable."

"Tuntutan pada organisasi pemerintah seperti profesionalisme, akuntabilitas, transparansi, dan responsif semakin tinggi membawa tantangan untuk memodernisasi administrasi dan pelayanan. Dari tuntutan itulah lahir inovasi yang terkait dengan e-government, reformasi birokrasi, dan Pemerintahan Berbasis Elektronik (SPBE) Dalam proses perubahan tersebut komunikasi internal organisasi dan perkembangan Teknologi Informasi dan Komunikasi (TIK) memegang peranan penting. Badan Standardisasi dan Kebijakan Jasa Industri (BSKJI) sebagai unit Kementerian Perindustrian (Kemenperin) yang memiliki 29 satker di daerah harus dapat memaksimalkan komunikasi internal organisasinya agar dapat melakukan pelayanan prima pada industri. Penelitian ini membahas mengenai proses komunikasi internal birokrasi dan saluran komunikasi internal dalam satuan kerja serta koordinasi antara pusat dan satker daerah di lingkungan BSKJI. Pendekatan yang digunakan adalah kualitatif interpretif dengan metode studi kasus, dan teknik pengumpulan data dengan wawancara mendalam dan dokumen. Hasil dari penelitian ini alur komunikasi yang dominan digunakan dalam komunikasi internal adalah atas ke bawah atau downward communication karena proses pekerjaan umumnya sesuai dengan arahan pimpinan. Selain itu, alur komunikasi dari bawahan ke atas atau up ward communication, horizontal, dan diagonal pun digunakan dalam proses komunikasi organisasi. Berbagai saluran komunikasi digunakan dalam proses  komunikasi internal dari yang bersifat formal seperti: surat, disposisi, rapat, rapat virtual  dan yang bersifat informal personal pegawai, WA/SMS/telepon, WAG. Tantangan komunikasi internal yang dialami oleh BSKJI antara lain : persepsi selektif, hambatan budaya, hambatan organisasi, Sumber Daya Manusia, dan infrastruktur. Penggunaan saluran komunikasi internal yang menyesuaikan dengan perkembangan TIK dalam alur komunikasi internal birokrasi di BSKJI tersebut secara umum dapat  mempercepat proses pekerjaan,  dianggap dapat mangkas rantai prosedur, mempercepat koordinasi,  memperluas penyebaran informasi, koordinasi bisa dilakukan tanpa hambatan lokasi, menghemat anggaran serta waktu.

---

The demands on government organizations such as professionalism, accountability, transparency, and responsiveness are getting higher, bringing challenges to modernizing administration and services. These demands pushes the emergence of innovations related to e-government, bureaucratic reform, and Electronic-Based Government (SPBE).  The Agency for Industrial Standardization and Services Policy (BSKJI) as a unit of the Ministry of Industry (Kemenperin) with its 29 work units in the regions has the task to maximize its organization's internal communication to provide excellent service to the industry.  This study discusses the internal communication process of the bureaucracy and internal communication channels within the work units as well as the coordination between the central and regional work units within the BSKJI environment.  The approach used in this study is interpretive qualitative of a case study method, with in-depth interviews and documents analysis as the data collection techniques. This study found that the dominant communication flow used in internal communication is top-down or downward communication because the work process is generally in accordance with the direction of the leadership.  In addition, the communication flow from the bottom up or upward communication, horizontally, and diagonally is also used in the organizational communication process.  Various communication channels are used in the internal communication process from formal ones such as: Letters, dispositions, meetings, virtual meetings and informal personal employees, WhatsApp/SMS/telephone and WhatsApp groups. Internal communication challenges experienced by BSKJI include: Selective perception, cultural barriers, organizational barriers, human resources, and infrastructure. The use of internal communication channels that adapt to the development of ICT in the internal communication flow of the bureaucracy at BSKJI can generally speed up the work process by cutting the chain of procedures, speed up coordination, expand information dissemination. These can be done as the communication technology used helped overcoming geographical barriers as well as budget and time constraints."

"ABSTRAK

---

ABSTRACT"

"ABSTRAKPenelitian ini bertujuan untuk menganalisis apakah pengelolaan piutang di Kementerian Komunikasi dan Informatika sudah dilaksanakan sesuai dengan best practices manajemen piutang dan untuk menganalisis apakah pengendalian intern atas piutang tersebut sudah dilaksanakan sesuai dengan Peraturan Pemerintah No. 60 Tahun 2008. Metode penelitian yang digunakan adalah kualitatif dengan instrumen penelitian berupa observasi, wawancara dengan menggunakan purposive technique, dan dengan analisis dokumentasi yang dimiliki oleh Kementerian Komunikasi dan Informatika. Penelitian ini dilakukan pada pengelolaan empat jenis piutang PNBP yaitu piutang Biaya Hak Penyelenggaran Telekomunikasi, piutang Tarif Kontribusi Kewajiban Pelayanan Universal/Universal Service Obligation, piutang Biaya Hak Penyelenggaraan Frekuensi Radio untuk Izin Stasiun Radio, serta Biaya Hak Penyelenggaraan Izin Pita Frekuensi Radio. Hasil dari penelitian ini menunjukkan bahwa pengelolaan piutang di Kementerian Komunikasi dan Informatika belum dilaksanakan sesuai dengan best practices manajemen piutang dan pengendalian intern yang selama ini berjalan belum cukup memadai. Oleh karena itu masih diperlukan beberapa perbaikan oleh Kementerian Komunikasi dan Informatika dalam pengelolaan piutangnya sebagai bentuk akuntabilitas dari pengelolaan kekayaan publik.

---

ABSTRACTThis study is aimed to analyze whether the management of accounts receivable in the Ministry of Communications and Information Technology has been implemented in accordance with the best practices receivable management and to analyze whether internal control over these receivables have been implemented effectively in accordance with Government Regulation No. 60, 2008. The method used is qualitative research with research instruments are observation, interviews using purposive technique, and with the analysis of the documentation which is owned by the Ministry of Communications and Information Technology. This research was conducted on four types of accounts receivable management of non tax revenues, they are Cost of Providing Telecommunication Rights, Receivables Rates Contributions Universal Service Obligations Universal Service Obligation, Rights Fees Receivable Provision for Radio Frequency Radio Station License and Operation License Fee of Radio Frequency Band. The results of this study indicate management of receivable at the Ministry of Communications and Information has not been carried out in accordance with best practices receivable management and internal control during this run has not been sufficient. Therefore, it still needed some improvements by the Ministry of Communications and Information Technology in the management of their receivables as a form of accountability of the management of public wealth."