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"Tujuan penelitian ini untuk menganalisis isi kebijakan penyelenggaraan Sistem Pengendalian Intern Pemerintah dan implementasinya di Kota Tegal dan Kabupaten Tegal serta untuk merumuskan arah kebijakan jangka panjangnya. Penelitian ini menggunakan post-positivistme dan metode kualitatif. Pendekatan model implementasi Grindle dipandang tepat untuk digunakan karena mampu memotret secara komprehensif proses implementasi yang ada. Hasil penelitian menunjukkan telah terjadi disharmoni antar peraturan perundangan dan inkonsistensi kebijakan karena ketidaktegasan pembuat kebijakan aktor kebijakan dan isi kebijakan. Terkait implementasi kebijakan dari aspek content of policy, belum efektifnya implementasi disebabkan belum adanya komitmen dari aktor yang terlibat karena benturan kepentingan confict of interest untuk kepentingan politik. Manfaat dari SPIP belum dirasakan secara optimal yaitu dari opini atas laporan hasil audit BPK terhadap laporan keuangan daerah dan masih banyaknya temuan hasil audit BPK atas kepatuhan terhadap peraturan perundang-undangan. Aspek perubahan yang diharapkan dari SPIP yaitu terwujudnya internal control culture masih jauh dari kenyataan. Faktor kepemimpinan yang kondusif belum terwujud. Faktor yang terakhir dari content of policy adalah lemahnya komitmen dari pimpinan dan seluruh pegawai karena rendahnya translation ability dan asumsi bahwa SPIP hanya tugas dari aparat pengawasan serta keterbatasan wewenang dan kapasitas BPKP serta perlunya restrukturasi BPKP dalam pembinaan SPIP. Dari aspek context of policy kekuasaan yang besar dari kepala daerah mengamankan kepentingan politis dengan melemahkan pengendalian, adanya pola hubungan patron dan klien antara pejabat politik dengan birokrasi yang mempengaruhi program dan kegiatan, belum adanya mekanisme penegakan aturan dalam penyelenggaraan SPIP, belum ada sistem yang dapat mendorong pelaksana kebijakan tergerak untuk mengimplementasikan SPIP serta belum adanya program yang dapat menciptakan internal control culture sebagai syarat terwujudnya lingkungan pengendalian yang baik.

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The purpose of this research is analyzing the content of Government Internal Control System Policy and its implementation at the City and Regency of Tegal and formulating its long term policy direction. The research is using the post positivism and qualitative method. Grindle implementation model is appropriate because it can depict responsively the implementation. There has been a disharmony between regulatuions and a policy inconsistency due to indecisiveness policymakers and the obscurity of policy content. From the content of policy aspect, the ineffectiveness of the implementation is caused by the absence of commitment from the involved actor because of a conflict of interest for political interests. The benefit of SPIP has not been felt optimally from the opinion of BPK to the regional financial report and there are still many findings of the compliance BPK results to legislative regulation. The expected changing from SPIP is far from a reality. The leadership conducive factor has not been realized yet. The last is the weak commitment from the leader and all employees by the poor translation ability and the assumption that SPIP is only a job from inspectorate and the limited authority and BPKP capacity as well as the needs for restructuring in the SPIP supervision. From a context aspect of policy there is the great power of the regional heads secures political interests by weakening control, the existence of patterns of patron and client relationships between political officials and bureaucracies that affect programs and activities, the absence of rules enforcement mechanism in the SPIP implementation, there is no system that could lead the executor policy to implement the SPIP and also there is no program to create the internal control culture as the conditions of a good environmental control."

"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."

"[ABSTRAKSkripsi ini membahas tentang penyajian laporan keuangan pemerintah pusat denganstudi banding pada 5 negara, yaitu Afrika Selatan, Amerika Serikat, Australia,Selandia Baru, dan Indonesia sebagai objek utama penelitian. Penelitian ini adalahpenelitian kualitatif deskriptif. Penelitian ini dilakukan dengan melihat komponenlaporan keuangan pemerintah di masing-masing negara dan membandingkannyadengan IPSAS serta membandingkan antara GFS dengan komponen dalam laporankeuangan seperti pengklasifikasian pendapatan, beban, aset, liabiltias dan belanjafungsional. Hasil dari penelitian ini mengungkapkan bahwa penyajian laporankeuangan pemerintah Indonesia sudah cukup baik jika dibandingkan dengan negaralain dan standar Internasional, namun diperlukan peningkatan dalam beberapa halseperti kelengkapan standar akuntansi keuangan dan penyajian informasi nonkeuangan.ABSTRACTThe focus of this study is to analyze the presentation of central government financialstatements in 5 countries, which are South Africa, United States, Australia, NewZealand, and Indonesia as a main object of this study. This research is qualitativedescriptive. This research was conducted by analyzing the component ofgovernment financial statement in each country and comparing them with IPSASand also comparing GFS with components in financial statements, such asclassification of revenue, expense, asset, liabilities, and expenditure. The result ofthis research revealed that the presentation of Indonesian central governmentfinancial statements is quite good compared to others and International standard,but still needs some improvements on several things, such as financial accountingstandard and presentation of non-financial information.;The focus of this study is to analyze the presentation of central government financialstatements in 5 countries, which are South Africa, United States, Australia, NewZealand, and Indonesia as a main object of this study. This research is qualitativedescriptive. This research was conducted by analyzing the component ofgovernment financial statement in each country and comparing them with IPSASand also comparing GFS with components in financial statements, such asclassification of revenue, expense, asset, liabilities, and expenditure. The result ofthis research revealed that the presentation of Indonesian central governmentfinancial statements is quite good compared to others and International standard,but still needs some improvements on several things, such as financial accountingstandard and presentation of non-financial information., The focus of this study is to analyze the presentation of central government financialstatements in 5 countries, which are South Africa, United States, Australia, NewZealand, and Indonesia as a main object of this study. This research is qualitativedescriptive. This research was conducted by analyzing the component ofgovernment financial statement in each country and comparing them with IPSASand also comparing GFS with components in financial statements, such asclassification of revenue, expense, asset, liabilities, and expenditure. The result ofthis research revealed that the presentation of Indonesian central governmentfinancial statements is quite good compared to others and International standard,but still needs some improvements on several things, such as financial accountingstandard and presentation of non-financial information.]"

"ABSTRAKPenelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi e-SAKIP terhadap perbaikan nilai SAKIP pada Badan Pengawasan Keuangan dan Pembangunan BPKP . Peneliti menganalisis data yang diperoleh dari 30 responden. Responden dalam penelitian ini adalah pegawai BPKP Pusat menggunakan e-SAKIP dalam kesehariannya. Lebih lanjut, data primer yang diperoleh melalui kuesioner diolah dengan model persamaan struktural atau biasa dikenal dengan Structural Equation Modeling SEM dengan menggunakan aplikasi SmartPLS. Penelitian ini menggunakan penggabungan antara teori kesuksesan sistem informasi DeLone McLean dan Technology Acceptance Model TAM . Hasil penelitian ini ialah dari dua belas hipotesis yang diajukan, tiga hipotesis dinyatakan diterima dan sembilan hipotesis dinyatakan ditolak. Hasil temuan studi menunjukkan bahwa variabel yang dapat faktor-faktor yang mempengaruhi e-SAKIP terhadap perbaikan nilai SAKIP BPKP adalah system quality berpengaruh signifikan terhadap perceived ease of use, perceived ease of use berpengaruh signifikan terhadap user satisfaction, dan user satisfaction berpengaruh signifikan terhadap net benefit.

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ABSTRACTThis study aims to determine the factors affecting E SAKIP in enhancing the value of The Government Performance Accountability System SAKIP at The Financial and Development Supervisory Board BPKP . The researcher analyzes the data which is obtained from 30 respondents. The respondents are employees of BPKP who use e SAKIP in their daily work. Further, the primary data which is obtained through questionnaires are processed by Structural Equation Modeling SEM with SmartPLS application. The theoretical base of this study is DeLone and McLean rsquo s D M information systems IS success model and Technology Acceptance Model TAM . The results of this study indicate that from twelve hypotheses proposed, three of them are accepted, and nine of them are rejected. The result finds that the variables that influence the impact of e SAKIP on the improvement of SAKIP BPKP value are system quality have significant effect to perceived ease of use, perceived ease of use has significant effect to user satisfaction, and user satisfaction has a significant effect on net benefit. "

"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."

"This timely and insightful book provides the key elements needed to understand the nature and prevalence of corruption in public governance, as well as the devastating public policy consequences."

"Selama ini akuntabilitas dipahami oleh instansi pemerintah hanya sebatas pada pelaporan penggunaan anggaran melalui penyusunan laporan keuangan. Entitas tersebut mengganggap pertanggungjawaban kegiatan telah dilaksanakan secara memadai, terlepas dari apakah kegiatan yang dilaksanakan memberi manfaat atau tidak terhadap peningkatan kesejahteraan masyarakat. Hal ini berbeda dengan akuntabilitas yang diharapkan masyarakat. Penelitan ini bertujuan untuk memperoleh informasi tentang best practices pengukuran akuntabilitas yang sudah berjalan di instansi pemerintah dan dari negara lain sehingga dapat digunakan untuk merumuskan metodologi penilaian Indeks Akuntabilitas instansi Pemeritnah di Indonesia. Hasil penelitian menyimpulkan bahwa diperlukan suatu sistem yang dapat menilai tingkat akuntabilitas instansi pemerintah. Sistem tersebut berupa indeks-indeks yang dapat dipergunakan untuk mengukur tingkat kemampuan pemerintah dalam mencapai kinerjanya bagi kesejahteraan masyarakat. Penilaian atas tingkat akuntabilitas pemerintah dapat lebih komprehensif, bila indeks-indeks penilaian yang sudah dilakaukan instansi-instansi tersebut dikelola secara terintegrasi, sehingga memperoleh hasil akhir atau simpulan kuantitatif atas penilaian-penilaian tersebut. "

"ABSTRACTThis paper discusses current Indonesia local government accountability system which has undergone fundamental change since the reform era. Through a number of regulations, local governments now have to submit reports which include LPPD, LKPj, ILPPD, and LKPD. In line with what have been constructed by many experts, from normative perspective, those reports have the potential to facilitate a sound local government financial management and in turn, make them more accountable. Has current Indonesia local government accountability system been effectively implemented? Have these accountability mechanisms delivered their potential benefits as promised and constructed by many experts? In order to critically answer the questions, this study employs qualitative method with theory driven approach. The data is mainly obtained through conducting meta analysis through critically reviewing relevant sources or documents. Analysis goes from data reduction, to data organization and to interpretation. Research findings show that Indonesia existing local government accountability system has not been effectively implemented and brought all the potential benefits as calculated in both theoretical realm of accountability as well as constructed Indonesian government regulations. The findings of the study are particularly valuable in terms of filling the void on the analysis and information of current practice of local government accountability system in Indonesia reform era which have been marred by a number of problems, irregular and incomplete reporting, the absence of enforceability, limited capacity of local governments to produce appropriate reports, corruptive behavior of the auditors, and limited public participation."

"The government has a contribution to ensuring the stability of economic growth. The existence of regional autonomy and fiscal decentralization gives the authority to develop their regions independently by utilizing their potential. In 2020, Maluku Utara's economic growth grew by 4.92 percent, the value tends to be stable, but the contribution to the national economy is very slight. From a fiscal perspective, a component that determines the economic direction is government spending. However, Maluku Utara's government spending tends to be weak and fluctuating. The condition indicates that the relationship between government spending and economic growth is inconsistent. Several objectives were set to provide an overview of the economic structure, analyze the impact of government spending on the output and value-added of the economic sector, and identify government spending by the function that affects economic growth in Maluku Utara. This study uses the I-O table impact analysis and panel data regression analysis. Based on the impact analysis of the I-O table, capital spending has the most output impact and added value in the construction sector. Meanwhile, government consumption and total government spending impact the Government Administration sectors most. Then, from the panel data regression analysis results, three variables have a significant influence, namely spending by function on economics, education, and health. However, there is an anomaly in the government spending on the economy with a negative effect of 0.003190. That indicates the items allocated to government spending by function on economics in Maluku Utara are ineffective."