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"Penelitian ini bertujuan untuk mengevaluasi dan menganalisis penyebab kurang optimalnya sistem pengendalian internal dalam pertanggungjawaban bantuan pemerintah. Objek penelitian ini yaitu Badan X yang merupakan badan independen pemerintah. Badan X menyalurkan bantuan pemerintah kepada Badan X Provinsi yang ada di tiga puluh empat provinsi. Penelitian dilakukan menggunakan metode kualitatif dengan pendekatan studi kasus. Data yang digunakan meliputi data primer dan data sekunder. Data primer diperoleh dari wawancara. Sedangkan data sekunder diperoleh dari analisis dokumen. Hasil penelitian menunjukkan bahwa terdapat risiko yang terjadi karena penetapan kebijakan yang tidak sesuai peraturan mendasarnya, risiko akibat penetapan peraturan baru, dan pertanggungjawaban tidak sesuai peraturan yang berlaku. Rekomendasi dari hasil penelitian ini adalah melibatkan dan mengefektifkan peran Satuan Pengawasan Intern, penyusunan pedoman pertanggungjawaban, melakukan pemantauan, dan pemisahan tugas.

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This study aims to evaluate and analyze the causes of unoptimal internal control system in the accountability of government aid. The object of this research is institution X which is an independent government institution. Institution X distributes government aid to institution X in thirty-four provinces. The research was conducted using a qualitative method with a case study approach. The data used includes primary data and secondary data. Primary data was obtained from interviews. While secondary data was obtained from document analysis. The results showed that there were risks that occurred due to the establishment of policies that were not in accordance with the underlying regulations, risks due to the establishment of new regulations, and accountability was not in accordance with applicable regulations. Recommendations from the results of this study are to involve and strengthen the role of the Internal Audit Unit, prepare accountability guidelines, conduct monitoring, and separate duties."

"Penelitian ini bertujuan untuk mengevaluasi proses pengadaan barang/jasa pemerintah yang dijalankan di Kementerian XYZ dan memberikan rekomendasi perbaikan untuk mengoptimalkan pengendalian internal pada proses pengadaan barang dan jasa pemerintah yang telah diterapkan. Penelitian ini dilatarbelakangi karena rendahnya indeks tata kelola pengadaan barang dan jasa serta temuan hasil audit berupa kelebihan pembayaran dan keterlambatan pekerjaan di tahun 2020 pada Kementerian XYZ. Metode yang digunakan dalam penelitian ini adalah deskriptif analitis dengan menggunakan pendekatan studi kasus. Data diperoleh dari melalui studi kepustakaan dan wawancara kepada Pejabat Pengadaan, Pejabat Pembuat Komitmen dan auditor internal. Hasil penelitian menunjukkan bahwa terdapat kelemahan pengendalian internal pada komponen penilaian risiko dan kegiatan pengendalian dalam proses pengadaan barang dan jasa pemerintah. Pada komponen penilaian risiko, kelemahan disebabkan Kementerian XYZ belum menjalankan identifikasi dan analisis risiko. Pada komponen kegiatan pengendalian, kelemahan disebabkan kegiatan pengendalian yang ada belum berbasis risiko sehingga reviu kinerja atas instansi, pembinaan sumber daya manusia, pengendalian fisik atas aset, pemisahan fungsi, otorisasi atas transaksi dan kejadian penting, pencatatan yang akurat dan tepat waktu atas transaksi dan kejadian, dan akuntabilitas terhadap sumber daya dan pencatatannya masih belum efektif mengatasi risiko yang ada.

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The purpose of this research is to evaluate the implementation of internal control system in government procurement of goods and services at XYZ Ministry and give recommendations in ways to optimize its internal control. This research is based on the fact that low of goods and services procurement governance index and audit findings in the form of overpayments and work delays in 2020. The method of this research is descriptive analysis in the form of case study. The data were obtained from library research and interviews with respondents such as Procurement Officer, Commitment-Making Officer and internal auditor. The results showed that still found the weaknesses in risk assessment and control activity component. In risk assessment component, the weaknesses come from XYZ Ministry has not carried out risk identification and risk analysis. In control activity component, the weaknesses are caused by existing control activities are not yet based on risk, so performance review of agencies, development of human resources, physical control over assets, segregation of duties, authorization of important transactions and events, accurate and timely recording of transactions and events, and accountability for resources and records have not been effective in overcoming the existing risk."

"Indonesia's National Zakat Agency (Badan Amil Zakat Nasional, BAZNAS) is an official government agency that manages the zakat of Indonesian people. BAZNAS is tasked with collecting zakat, infaq, and shadaqah (ZIS) from the community and managing the redistribution of funds to recipients. Through digitalization, BAZNAS has made several breakthroughs towards improving their system management. This is in order to improve the performance of BAZNAS in terms of fundraising and distribution, which have a significant impact on BAZNAS' overall performance. This study aims to describe the transformation of BAZNAS in applying digital technology to management. The author conducted research on BAZNAS for two years, from 2019 to 2020, and found that BAZNAS succeeded in formulating its concept for digitalization even prior to the COVID-19 pandemic. As such, BAZNAS was able to quickly move its programs into the digital realm. Further digitalization is also ongoing at BAZNAS. As Indonesia is the country with the largest number of Muslims in the world, the success of BAZNAS as the national zakat institution in Indonesia can serve as a role model for Muslim communities around the world in ZIS management is a key part of the road towards prosperity in the Muslim world."

"Tugas karya akhir ini membahas mengenai proses pemberian bantuan hukum terhadap tersangka kasus narkotika yang dilaksanakan oleh Pos Bantuan Hukum Badan Narkotika Nasional sebagai bentuk kebijakan yang didasarkan atas Undang-Undang Nomor 35 Tahun 2009 dan Peraturan Pemerintah Nomor 25 Tahun 2011. Berdasarkan aturan tersebut kemudian diturunkan kepada surat keputusan kepala BNN Nomor KET/40/III/2011/BNN yang menjadikan Pos Bantuan Hukum dilaksanakan oleh Direktorat Hukum BNN dengan bekerja sama dengan Deputi Terapi dan Rehabilitasi. Dalam tulisan ini penulis membahas tentang bantuan hukum terhadap tersangka kasus narkotika dengan menggunakan teori sistem peradilan pidana dari Siegel yang bertujuan melaksanakan pemenuhan hak-hak tersangka dalam kasus narkotika.

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This final paper discusses the process of providing legal aid case against narcotics suspects held by legal aid unit which has been implemented by Badan Narkotika Nasional (BNN) as a form policy, based on Act No.35 2009 and Government Ruling No.25 2011. Based on these rules then enchaned by BNN decree No.KET/40/III/2011 that make legal aid unit will be implemented under Direktorat Hukum BNN by which also under supervision of Deputi Terapi dan Rehabilitasi BNN. Author also discusses the legal aid for supects by using criminal justice system from Siegel that aims for fulfillment of the rights of suspects in narcotics cases."