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"ABSTRAKPenelitian ini bertujuan untuk menjelaskan mekanisme pengadaan barang dan jasa di Universitas XYZ dan mengidentifikasi kelemahan pengendalian internal dalam pengadaan barang dan jasa di Universitas XYZ. Metode dalam penelitian ini merupakan analisis deskriptif berupa studi kasus. Data diperoleh melalui wawancara secara terstruktur terhadap 4 responden seperti Kepala Bagian Pengadaan dan Pejabat Pembuat Komitmen (PPK) Dana Pemerintah Universitas XYZ, dan Kasubag Pengawasan serta Kasubag Pemilihan Penyedia. Selanjutnya, Rencana Umum Pengadaan (RUP), rekap data pengadaan, dan dokumen pengadaan serta data pendukung lainnya seperti mempelajari Peraturan Presiden nomor 54 tahun 2010 beserta perubahannya untuk mengetahui kepatuhan terhadap peraturan dan pengendalian internal terhadap mekanisme pengadadaan barang dan jasa Universitas XYZ. Hasil penelitian menunjukkan bahwa mekanisme pengadaan barang dan jasa Universitas XYZ sebagian besar telah sesuai dengan aturan dan ketentuan yang berlaku namun masih ditemukan beberapa kelemahan dalam pengendalian internal sebagai berikut: RUP yang disusun belum berfungsi sebagai fungsi perencanaan dan pengendalian sehingga membuka peluang terjadinya pemecahan paket dan rencana realisasi yang tidak dapat dimonitoring.

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ABSTRACTThis study aims to explain the procurement mechanism of goods and services at XYZ University and identify weaknesses of internal controls in procurement of goods and services at XYZ University. The method in this research is descriptive analysis in the form of case study. The data were obtained through structured interviews with 4 respondents such as Head of Procurement Section and Committing Officer (PPK) of XYZ University Government Fund, and Sub-Head of Supervision and Sub-Head of Provider Selection. Furthermore, the General Plan of Procurement (RUP), procurement data recapitulation, and procurement documents as well as other supporting data such as studying Presidential Regulation number 54 of 2010 and its amendments to know compliance with regulations and internal control over XYZ University's goods and service delivery mechanism. The results showed that the procurement mechanism of goods and services of XYZ University has been in accordance with the prevailing rules and regulations but still found some weaknesses in the internal control as follows: The RUP has not functioned as a function of planning and control so that opens the opportunity for the breaking of packages and plans realizations that can not be monitored."

"Direksi merupakan pihak yang bertindak mewakili perusahaan suatu perseroan terbatas, termasuk mewakili perseroan dalam proyek pengadaan barang dan jasa di Pemerintahan. Tanggung jawab direksi tentu secara tegas diatur dalam Undang-Undang Perseroan Terbatas, termasuk juga tanggung jawab direksi dalam proyek pengadaan barang dan jasa dipemerintahan. Pada penelitian ini penulis melakukan Penelitian hukum normatif melalui pendekatan undang-undang dan pendekatan kasus disampaikan secara deksriptif analitis. Hasil penelitian ini didapatkan bahwa Direksi dapat dimintai pertanggunjawaban selaku pihak yang mewakili perseroan terbatas, dapat dimintai pertanggungjawaban secara perdata, pidana dan administrasi, serta adanya kepastian hukum dalam pertimbangan hakim dalam memutus perkara dalam proyek pengadaan barang dan jasa di Pemerintahan.

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The Board of Directors is the party acting on behalf of the company of a limited liability company, including representing the company in the procurement of goods and services in the Government. The responsibilities of the board of directors are of course strictly regulated in the Limited Liability Company Law, including the responsibility of the board of directors in government procurement projects. In this study, the authors conducted normative legal research through a statutory approach and a descriptive analytical case approach. The results of this study found that the Board of Directors can be held accountable as a party representing a limited liability company, can be held accountable for civil, criminal and administrative matters, as well as legal certainty in the judge's consideration in deciding cases in the procurement of goods and services projects in the Government."

"Undang-Undang tentang Pemerintahan Daerah yang mengatur mengenai otonomi daerah mengakibatkan daerah memiliki hak dan kewajiban untuk mengatur dan mengurus sendiri kepentingan masyarakat dan berwenang mengatur dan mengurus sendiri urusan pemerintahannya. Salah satu tugas dari pemerintah daerah yaitu melaksanakan pembangunan didaerah yang dimana pembangunan tersebut bertujuan untuk mensejahterakan masyarakatnya hal itu juga dilakukan oleh Pemerintah Daerah Kabupaten Lombok Timur yang melakukan pembangunan dermaga Labuhan Haji, namun sejak di bangun pada tahun 2007, sampai sekarang dermaga tersebut tidak bisa digunakan secara maksimal karena terdapat berbagai masalah. Penelitian ini dilakukan untuk mengetahui penerapan good governance pengadaan barang dan jasa dalam pembangunan daerah. Penelitian ini meninjau kasus pembangunan dermaga Labuhan Haji Kabupaten Lombok Timur. Penelitian ini diselenggarakan dengan jenis penelitian yuridis-normatif. Hasil dari penelitian ini menunjukkan bahwa pembangunan dermaga Labuhan Haji tidak sesuai dengan prinsip good governance yaitu efisien, efektif dan akuntabel.

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The Law on Local Government governing regional autonomy resulted in the region having the right and obligation to regulate and take care of the interests of the community and is authorized to regulate and take care of its own governmental affairs. One of the tasks of the local government is to carry out development in the area where the development aims to prosper its people it is also carried out by the East Lombok Regency Regional Government which conducts the construction of Labuhan Haji Pier, but since it was built in 2007, until now the pier cannot be used optimally because there are various problems. This research was conducted to find out the implementation of good governance of procurement of goods and services in regional development. This research reviewed the case of the construction of Labuhan Haji pier in East Lombok Regency. This research was organized by the type of juridical-normative research. The results showed that the construction of Labuhan Haji pier was not in accordance with the principle of good governance, namely efficient, effective and accountable."

"ABSTRAKPerkembangan teknologi saat ini sangat meningkat pesat, yang menimbulkan adanya produk digital yang tidak memiliki bentuk fisik yang ditransaksikan secara lintas batas negara dan banyak dimanfaatkan oleh konsumen akhir dalam transaksi business-to-consumer (B2C). Penelitian ini membahas mengenai sulitnya pengadministrasian prinsip tujuan barang dalam pemungutan Pajak Pertambahan Nilai (PPN) di Indonesia atas transaksi pemanfaatan produk digital dari luar daerah pabean dalam transaksi B2C yang menggunakan mekanisme customer collection/reverse charge. Metode penelitian dilakukan dengan pendekatan kualitatif dan teknik analisis data kualitatif. Perbandingan dengan regulasi Goods and Services Tax (GST) di Australia dijadikan dasar komparasi untuk dapat menentukan desain kebijakan administrasi dalam mengatasi kesulitan pengadministrasian tersebut. Hasil dari penelitian ini menunjukkan bahwa setelah dikomparasikan, regulasi PPN di Indonesia dengan GST di Australia memiliki perbedaan yang signifikan, terutama dalam pengadministrasiannya. Perbedaan tersebut diantaranya dalam hal ketentuan pendaftaran sebagai Pengusaha Kena Pajak (PKP) untuk pihak penyedia produk digital dari luar negeri di masing-masing negara agar dapat melakukan pemungutan PPN/GST, definisi yang jelas mengenai termasuk kemana produk digital ini, dan juga tata cara pemungutan dan pelaporan PPN/GST yang terutang atas transaksi ini di Australia yang menekankan kepada supplier collection. Desain kebijakan yang dapat diberikan dari hasil komparasi tersebut adalah dengan membuat mekanisme pendaftaran baru untuk pihak penyedia produk digital dari luar Indonesia agar dapat melakukan pemungutan PPN atas transaksi dari konsumen akhir dengan cara disimplifikasikan mekanisme pendaftaran serta kemudahan pemenuhan kewajiban perpajakannya.

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ABSTRACTThe rapid development of technology nowadays resulting in a product which has no physical form whatsoever called digital product that can be transacted across countries with end users can easily utilize those products via internet in business-to-consumer (B2C) transaction. This research discusses about the difficulty in administrating the collection of Value Added Tax (VAT) in Indonesia in regards with the destination principle for digital product supplies from overseas in B2C transaction that currently using the customer collection/reverse charge mechanism. The methodology used in this research is qualitative approach with qualitative data analysis technique. Regulation comparison between VAT in Indonesia and Goods and Services Tax (GST) in Australia is set to be the basis in determining the policy design to address the difficulty that is mentioned. The result from this research shows that in terms of regulation comparison, there are significant differences in how both countries administer the collection of VAT/GST. Those differences are the provision regarding the registration for foreign suppliers of digital products to collect VAT/GST, clear definition regarding which categories these digital supplies belong to, and the procedures to collect and report the VAT/GST payable in this transaction with Australia using the supplier collection mechanism to administer that. Policy design based on that comparison is that Indonesia needs to create new registration system for foreign suppliers of digital products so they could collect VAT from their end users consumers for this transaction with simplified mechanism for both registration and their fulfilment of tax obligations."

"ABSTRAKSkripsi ini berisi bagaimana prosedur pengadaan alat kesehatan di rumah sakit berdasarkan peraturan perundang-undangan yang berlaku, ruang lingkup permasalahan hukum dalam kegiatan pengadaan alat kesehatan di rumah sakit serta analisis putusan No.06/Pid.Sus-TPK/2015/PN.Mam. Pembahasan dilakukan melalui analisis putusan No.06/Pid.Sus-TPK/2015/PN.Mam. Bentuk penelitian ini yuridis normatif dengan metode kualitatif. Hasil penelitian menyimpulkan Prosedur pengadan alat kesehatan di Rumah Sakit dibagi menjadi beberapa tahap. Tahapan tersebut dimulai dari perencanaan, persiapan pengadaan, pemilihan penyedia barang dan jasa hingga pelaksanaan kontrak. Pengadaan barang dan jasa dapat ditinjau dari 3 tiga aspek hukum yakni hukum perdata, hukum pidana dan hukum administrasi Negara. Dalam putusan 06/Pid.Sus/2015/PN.Mam, Dr H. Suparman sebagai Kuasa Pengguna Anggaran menjadi terpidana kasus tindak pidana korupsi karena tidak mengkoordinasikan, memantau dan mengevaluasi kegiatan pengadaan alat kesehatan di RSUD Provinsi Sulawesi Barat dengan baik, serta menerima uang suap dari Suwardi Koeshadhi sebesar Rp 50.000.000 Lima Puluh Juta Rupiah . Saran yang dapat diberikan untuk permasalahan tersebut adalah harus menegaskan pelaksanaan E-Procurement dengan panduan teknis dari peraturan perundang-undangan yang berlaku.

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ABSTRACTThis thesis discusses how the procurement procedures of medical devices in hospitals is based on legislation in force, the scope of the legal issues in the procurement of medical equipment in hospitals as well as analysis of the Verdict Number .06 Pid.Sus TPK 2015 PN.Mam. The discussion conducted through analysis of the Verdict Number Pid.Sus TPK 2015 PN.Mam . This research form is normative juridical qualitative methods. The study concluded the procurement procedures of medical equipment in the hospital is divided into several stages. The beginning stages of planning, preparation of procurement, the selection of providers of goods and services through the implementation of the contract. Procurement of goods and services can be viewed from three 3 the legal aspects of civil law, criminal law and the law of the State administration. In its Verduct number 06 Pid.Sus 2015 PN.Mam, Dr H. Supaman as a Budget Authority convicted of corruption because he did not coordinate, monitor and evaluate the activities of procurement of medical equipment in Province Hospital of West Sulawesi quiet well, and receive bribery money from Suwardi Koeshadhi up to Rp 50,000,000 Fifty Million Rupiahs . Advice can be given to these thessi are the need to the implementation of E Procurement with the technical guidance of the legislation in force."

"Abstract. In their effort to amend the legislation of Value Added Tax (VAT), the government and the House of Representativeshave amended the latest Law Number 8 of 1983 with Law Number 42 of 2009 pertaining to the third amendments of VAT onGoods and Services and Luxury Sales Tax (LST). Substantial changes, occurred in the policy of Input VAT refund for TaxableEnterprise experiencing production failures, is the focus of this research. This study aims to describe the background of theissuance of the Input VAT restitution refund policy for Taxable Enterprise experiencing production failure, and create inventoryof the potential problems that may arise in relation to the issuance of the aforementioned policy. This study uses qualitativeapproach and library and field research as its data collection techniques. The result shows that there are incongruities amongthe Law, the general concept and the legal character of VAT. On the other hand, the regulation is amended to prevent anyabuse on the mechanism of VAT restitution. The problems that may potentially arise from this new regulation are the issuesrelated to the regulation consistency within the basic concept of VAT, and economic disincentives that can be experienced byTaxable Enterprises from certain industries. Therefore, at the macro level, this policy may hamper the growth of investment inIndonesia."

"This study examines the effect of contextual factors such as knowledge of regulatory, managementcommitment, and environmental bureaucracy on budget absorption related to the procurement ofgoods/services. Institutional theory and expectancy theory are used to explain the phenomenonof budget absorption related to the procurement of goods/services. This study uses mixed methodwith sequential explanatory design. The samples in this study were employees who had a certificateof the procurement of goods/services at 152 SKPD in the area of D. I. Yogyakarta. The results ofquantitative analysis in this study showed that knowledge of regulatory, management commitment,and environmental bureaucracy have positive effect on the budget absorption related to theprocurement of goods/services. The results of the qualitative analysis also support the quantitativeresults based on interviews conducted in the selected respondents. The major contribution of thisstudy is to provide an understanding of the factors that influence the absorption related to theprocurement of good/services, so it can be used to formulate policies and improvements in theprocurement of goods/services.AbstrakPenelitian ini menguji pengaruh faktor-faktor kontekstual, yaitu pengetahuan peraturan, komitmenmanajemen, dan lingkungan birokrasi terhadap penyerapan anggaran terkait pengadaan barang/jasa. Teori institusional dan teori pengharapan digunakan untuk menjelaskan fenomena penyerapananggaran terkait pengadaan barang/jasa. Penelitian ini menggunakan metode campuran dengandesain sekuensial eksplanatoris. Sampel pada penelitian ini adalah pegawai yang memilikisertifikat pengadaan barang/jasa pada 152 SKPD di wilayah D. I. Yogyakarta. Hasil analisiskuantitatif menunjukkan bahwa pengetahuan peraturan, komitmen manajemen, dan lingkunganbirokrasi berpengaruh positif terhadap penyerapan anggaran terkait pengadaan barang/jasa. Hasilanalisis kualitatif juga mendukung hasil kuantitatif berdasarkan wawancara yang dilakukan padaresponden yang terpilih. Kontribusi utama penelitian ini adalah memberikan pemahaman terhadapfaktor-faktor yang memengaruhi penyerapan anggaran terkait pengadaan barang/jasa sehinggadapat digunakan dalam perumusan kebijakan dan perbaikan dalam pengadaan barang/jasa."

"ABSTRAKPenelitian ini bertujuan untuk mengetahui bagaimana implementasi e-procurement di Direktorat Jenderal Tanaman Pangan Kementerian Pertanian dan mengetahui apakah penggunaan e-procurement dapat menurunkan risiko terjadinya fraud di masa mendatang. Walaupun Direktorat Jenderal Tanaman Pangan telah menggunakan e-procurement dalam kegiatan pengadaannya dan tahapan pelaksanaannya pun telah diipastikan sesuai dengan Peraturan Presiden Nomor 54 Tahun 2010 sampai dengan perubahan yang terakhir, ada aspek lain yang berpotensi untuk menimbulkan fraud seperti aspek sumber daya manusia, revisi target produksi tanaman pangan dari Menteri Pertanian dan aspek SPI yang dimiliki instansi.

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ABSTRACTThis study aims to find out how the implementation of e-procurement at the Direktorat Jenderal Tanaman Pangan Kementerian Pertanian and find out whether the use of e-procurement can reduce the risk of fraud in the future. Although the Direktorat Jenderal Tanaman Pangan has used e-procurement in its procurement activities and its implementation stages have been ensured in accordance with Peraturan Presiden Nomor 54 Tahun 2010 up to the last amendment, there are other aspects that have the potential to generate fraud such as human resources aspect, revision of production target food crops from the Minister of Agriculture and SPI aspects owned by the institution."

"ABSTRAKLuasnya lingkup keuangan Negara berpotensi menyebabkan pemahaman kerugianBUMN merupakan tindak pidana korupsi. Menurut teori transformasi kekayaan Negarapenyertaan modal negara pada BUMN telah bertransformasi menjadi kekayaan BUMN.PT PLN Persero sebagai perseroan terbatas memberlakukan ketentuan Undang-UndangNomor 40 Tahun 2007 tentang Perseroan Terbatas termasuk prinsip Business JudgementRule dalam Pasal 97 sebagai perlindungan hukum atas pertanggungjawaban keputusanbisnis yang mengakibatkan kerugian perusahaan. Suatu ukuran Business Judgment Ruleadalah kerugian yang timbul bukan karena kesalahan/kelalaian direksi, direksi beritikadbaik dan penuh kehati-hatian untuk kepentingan dan tujuan Perseroan, tidak memilikibenturan kepentingan dan telah mengambil tindakan mencegah timbul atau berlanjutnyakerugian. Penelitian hukum yuridis normatif ini dilakukan melalui studi kepustakaan danwawancara. Direksi PT PLN Persero berusaha konsisten menjalankan prinsip BusinessJudgement Rule sejak tahap perencanaan pengadaan hingga manajemen aset denganmengacu pada ketentuan Anggaran Dasar, batasan kewenangan, Board of Manual,ketentuan yang berlaku dan mengadopsi good procurements yaitu mengimplementasikanPendekatan strategis, Fokus Value for Money, Organisasi, Kultur Profesionalisme danPengendalian Risiko. Pengambilan keputusan/kebijakan korporasi dilengkapi denganjustifikasi. Apabila terdapat indikasi kerugian pada pengadaan barang dan jasa di PTPLN Persero untuk penyelesaian permasalahan hukumnya sebaiknya ditinjau terlebihdahulu berdasarkan Hukum Perdata dan Hukum Administrasi. PertanggungjawabanHukum Pidana seharusnya menjadi ultimum remidium atau sarana terakhir yangditerapkan.

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ABSTRACT The widespread scope of a state rsquo s financial has the potential to cause the financial loss inrelated to BUMN state owned enterprises to be the kind of of criminal acts of corruption.Whereas according to the theory of transformation of state assets, the partial state rsquo s capital inBUMN has transformed to become the asset of BUMN. Considering that PT PLN Stateowned electricity company is a limited liabilty company, in running their routine activity,therefore,they apply the provisions of Law No. 40 Tahun 2007 on limited liability companyinclusive of Business Judgement Rule principle in article 97 that constitutes legal protectionover the accountability of the funds in each and every business rsquo decision that results in a lossof the company. A measure of Business Judgement Rule is the loss that does not occurbecause of the fault the board of directors, in fact, they have good intentions and conductcarefully according the benefit and objective of the company, does not have personal interest,and has taken actions to prevent the occurrence or continuity of the loss. Business JudgementRule must be applied in the process first started in the pre decision, the decision phase, up tothe post phase decision. This normative legal research method is used literature study andinterviews. The boards of directors of PT PLN Persero have consistenly conducted theprinciple of Business Judgement Rule started in the planning phase of procurement of goodsand services up to management assets based on The Articles Of Association, provisions ofauthority constraints Board of Manual of Director and Commissioners Indonesian law regulations, adopting good procurements by applying a Strategic Approach, Value focus forMoney, and Profesionalism Organization, Professionalism Culture and Risk Control. Everydecision or corporate policies shall be conducted with any justification. If there is any loss damage indication in many of the procurement of goods and services in reinsurance in PTPLN Persero , the settlement of the lawsuit should be reviewed beforehand based on civillaw and through the administrative law. The accountability reports on the criminal law aresupposed to be the ultimum remidium or the last facility applied."

"Penulisan laporan magang ini bertujuan untuk mengevaluasi prosedur uji pengendalian (ToC) oleh KAP TBZ terhadap kegiatan pengadaan barang dan jasa pada PT Asuransi NCT sesuai dengan konsep audit dan standar audit yang berlaku. Evaluasi yang dilakukan mencakup pengumpulan dan pengujian bukti audit dan prosedur ToC atas kegiatan pengadaan barang dan jasa. Berdasarkan evaluasi yang sudah dilakukan, disimpulkan bahwa secara keseluruhan prosedur yang dijalankan KAP TBZ atas kegiatan pengadaan barang dan jasa PT Asuransi NCT sudah sesuai dengan konsep audit dan standar audit yang berlaku. Sehingga, kesimpulan dari auditor KAP TBZ terhadap efektivitas pengendalian pengadaan barang dan jasa PT Asuransi NCT dinilai memadai dan dapat dipercaya untuk menunjang prosedur substantif sebagai prosedur lanjutan terhadap laporan keuangan PT Asuransi NCT. Selain tujuan mengevaluasi, terdapat tujuan lain yaitu menyampaikan pengembangan diri yang dideskripsikan dalam refleksi diri berdasarkan pengalaman bekerja sebagai audit intern di KAP TBZ selama tiga bulan.

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The purpose of writing this internship report is to evaluate the Test of Controls (ToC) procedures by KAP TBZ for the procurement of goods and services at PT Asuransi NCT in accordance with the applicable audit concept and audit standards. The evaluation conducted includes the collection and testing of audit evidence and ToC procedures for the procurement of goods and services. Based on the evaluation conducted, it is concluded that overall, the procedures carried out by KAP TBZ for the procurement of goods and services at PT Asuransi NCT are in accordance with the applicable audit concept and audit standards. Therefore, the auditor's conclusion from KAP TBZ regarding the effectiveness of the procurement control of goods and services at PT Asuransi NCT is considered adequate and reliable to support substantive procedures as further procedures for the financial statements of PT Asuransi NCT. In addition to the evaluation objective, there is another objective, which is to convey personal development described in the self-reflection based on the experience of working as an intern auditor at KAP TBZ for three months."