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Abstrak :
ABSTRAK
Implementation Governmet Finance Statistics in Indonesia is one of the organizations response to the mandate of Law No. 1 year of 2004. As stipulated by that, the Government Financial Statements that is prepared can produce financial statistik. One of the function of the Government Finance Statistics is to analyze and evaluate fiscal policy. DJPB as an organization that compile report as a constituent of the government's financial statements need to respond to this implementation. To realize the implementation of the Government Finance Statistics, organizations affected by the environment in which is located, so that the organization strives to be similar to the environment that is called isomorphism. Isomorphism occurred because of institutional pressures that influence organizational decision making. This study aims to determine the institutional pressures that affect decision making in impelemntasi GFS in Indonesia. The institutional pressure is divided of three to coersive pressure, mimetic pressure and normative pressure. The methodology used in this study is qualitative methods with intrepretatif techniques through institutional theory approach. The results of this study concluded that the organization experience symptoms that responded isomorphism according to the kind of pressure that appears. So that the organization mapped the pressures that affect the decision making of implementation GFS in Indonesia that have appropriate expectations for the purpose of analysis and evaluation of fiscal policy in accordance with Law No. 1 of 2004.

Abstrak :
Through fiscal decentralization, local governments are expected to assume more responsibility for regional problems such as unemployment. This study aims to analyze the effect of fiscal decentralization on the unemployment rate in Sumatra for the period 2006 to 2013. This quantitative research used panel data and multiple regression analyses. The results show that Regional Revenue and Revenue Sharing Fund have negative effects on the unemployment rate. Capital expenditures negatively affect the unemployment rate for the next two years, while goods and services expenditures have a positive effect on the unemployment rate. In addition, the General Allocation Fund, Special Allocation Fund and personnel expenditure do not affect the unemployment rate.

Melalui desentralisasi fiskal, pemerintah daerah diharapkan mampu menyelesaikan berbagai permasalahan daerah, antara lain pengangguran. Penelitian ini bertujuan mengetahui pengaruh pelaksanaan desentralisasi fiskal terhadap tingkat pengangguran di Wilayah Sumatera selama periode 2006 s.d. 2013. Penelitian ini merupakan penelitian kuantitatif dengan data panel dan teknik analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa Pendapatan Asli Daerah dan Dana Bagi Hasil berpengaruh negatif terhadap tingkat pengangguran. Belanja modal berpengaruh negatif terhadap tingkat pengangguran pada dua tahun berikutnya, sedangkan belanja barang dan jasa justru berpengaruh positif terhadap tingkat pengangguran. Selain itu, Dana Alokasi Umum, Dana Alokasi Khusus, dan belanja pegawai tidak berpengaruh signifikan terhadap tingkat pengangguran.

Abstrak :
ABSTRAK
Policy of budget management of the State General Treasurer of Others Expenditure Budget (BA 999.08) is one of the policies that taken by the Minister of Finance of Indonesia as fiscals manager to execute one of the State Treasurer function in the management of the state budget as the purpose of provisions in the Package of Act on Finance State along with the operational regulations. Because of the characteristics that are different from the general state budget management, Minister of Finance has given the authority to regulate further discretionarie policy related to budget management of the State General Treasurer of Others Expenditure Budget. The implementation of policy in the management of the General Treasurer of Others Expenditure Budget needs to be done according to the rules of the legislation and adhere to the General Principles of Good Governance (AUPB) also the principles of public finance management in order to meet the state budget management aspects of effective and efficient, transparent, fair, professional, and also accountable in the corridors of state law.

Abstrak :
ABSTRAK
Deficit financing using debt has various risks to be faced, such as the risk of changes in exchange rates, interest rates, refinancing, and fiscal sustainability. To anticipate those risks, the Government of Indonesia formulates a debt management strategy in which there are risk indicator targets to be achieved. This study aimed to find out and understand the risks of debt management, which policies that have been conducted by the Government of Indonesia in order to manage those risks, and how the various achievements over the target risk indicators that have been determined. The method used is a qualitative descriptive describing each type of risk and explain the various factors that influence it. The data used consist of primary data sourced from in-depth interviews with some experts and secondary data obtained from the literature as well as other publications. The results showed that some of the risk indicators of fiscal sustainability are not achieved. In addition, there are some implementation of policies that have not been optimal, such as the hedging transaction has not been implemented yet, the Asset - Liability Management implementation which is still limited in liquidity aspect, and the differences in perspective between debt management unit and cash management unit in terms of debt issuance strategy in the beginning of the year (front loading).

Abstrak :
The demand for global integration in the public sector leads to the accountability of State finances. By examination, supervision, which is the cornerstone of the governments economic performance clarification. This has become important in the public sector as well as in the private sector. Such circumstances spur employees in the scope of their organization to improve the effectiveness of its performance so as to ensure the survival of the organization. Once the importance of an oversight, in Indonesia have internal and external controls on the public sector for the effectiveness of the performance of government officials can be achieved. Role theory is used as a theory in this research, role theory is the emphasis of the nature of the individual as a social society that implements his behavior in accordance with the position gained and run in the community. This study aimed to analyze the influence of Independence, roles stress and burnout on the effectiveness of the task of Financial and Development Supervisory Agency (BPKP) as an internal auditor. The population in this study were all BPKP auditors in Central Java, the technique of sampling using random sampling and the sample size used in this study were 64 auditors. Methods of data collection using questionnaires and interviews, while the method of data analysis using multiple regression analysis. From the results of the study can be concluded that: Independence has a positive influence, burnout, role excess, and role conflict negatively affect the effectiveness of the auditors work, the vagueness of the role in this study did not give a significant effect on the effectiveness