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Abstrak :
Penelitian ini menganalisis penerapan pengendalian intern, kebijakan akuntansi, dan tata cara pengelolaan Aset Takberwujud ATB di Kementerian Riset, Teknologi, dan Pendidikan Tinggi Kemenristekdikti . Analisis dilakukan dengan membandingkan kondisi penerapan pengendalian intern, kebijakan akuntansi ATB, pengelolaan ATB dengan kerangka Committee of Sponsoring Organizations of Treadway Commission COSO dan Buletin Teknis Nomor 17 Tahun 2014 tentang Akuntansi Aset Tak Berwujud Berbasis Akrual. Penelitian ini menggunakan metodologi penelitian kualitatif dengan pendekatan studi kasus. Hasil penelitian menunjukkan terdapat kelemahan penerapan pengendalian intern pada komponen penilaian risiko dan kelemahan pada pengakuan dan pengukuran ATB. Hasil penelitian menyarankan Kemenristekdikti menyusun kebijakan penerapan lima komponen Sistem Pengendalian Intern SPI , manajemen risiko, membentuk tim untuk memberikan rekomendasi pengakuan dan pengukuran ATB, dan melakukan inventarisasi ATB.

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This research analyzes implementation of internal control, accounting policy, and intangible procedure management in Ministry of Research, Technology, and Higher Education. This analysis is done by comparing condition of internal control implementation and accounting policy with framework of Committee of Sponsoring Organizations of Treadway Commission COSO and Technical Bulletin of Government Accounting Standards Number 17 about The Accrual Based Accounting of Intangible Assets. This research uses qualitative methodology with case study approach. The research results show that implementation weakness of internal control in the risk assessment and implementation weakness of intangible assets in the recognition and measurement. The results of research suggest Ministry of Research, Technology, and Higher Education should set policies of five internal control components, risk management, establish a team for giving recommendation of intangible assets acquisition and measurement, and inventorying intangible assets.

Abstrak :
[Terpisahnya kelembagaan pengelolaan riset, teknologi dan inovasi dengan institusi pendidikan tinggi dianggap sebagai salah satu penyebab lemahnya hilirisasi produk dari hasil litbang; dan peningkatan daya saing bangsa. Tesis ini menganalisis perubahan strategis penggabungan Kementerian Riset dan Teknologi (Kemenristek) dan Direktorat Jenderal Pendidikan Tinggi (Ditjen Dikti) menjadi Kementerian Riset, Teknologi dan Pendidikan Tinggi (Kemenristekdikti) dan sekaligus menganalisis tipe perubahan tersebut. Metode penelitian yang digunakan adalah kualitatif deskriptif dengan pendekatan post-positivis. Hasil analisis menunjukkan bahwa perubahan strategis nampak pada proses bisnis Kemenristekdikti. Tantangan yang dihadapi dalam perubahan tersebut yaitu : kekurangan SDM tenaga penunjang, revitalisasi koordinasi LPNK dan perguruan tinggi, penyelarasan program dan konsolidasi anggaran serta perubahan kultur dan tupoksi organisasi dari kementerian non teknis (klaster III) menjadi kementerian teknis (Klaster II). Dikaji dari The Drivers Of Change dan strategi perubahan yang dilaksanakan, perubahan ini baru bersifat transisional. Untuk mensukseskan perubahan, disarankan dengan membentuk tim analisis perubahan untuk mengevaluasi pra dan pasca perubahan serta kesesuaian kinerja yang diharapkan. Saran lain untuk mengatasi tantangan yang dihadapi meliputi: 1) optimalisasi SDM meliputi penyusunan regulasi tupoksi individu, standar penilaian kinerja, dan pengaturan hak dan kewajiban pegawai, 2) penyusunan kebijakan pengaturan pendidikan tinggi dengan model skenario ‘kepentingan publik’ dalam perguruan tinggi, 3) sinergi regulasi universitas-LPNK-industri, 4) sinkronisasi anggaran dan program melaui trilateral meeting stakeholders, 4) perencanaan, monitoring, evaluasi dan pelaporan yang terintegrasi teknologi sistem informasi dan 5) manajemen pengetahuan yang didesain dengan memobilisasi kapitalisasi pengetahuan untuk menjamin kesuksesan proses bisnis Kemenristekdikti. ......Institutional separation of the management of research, technology and innovation with the higher education institution is considered as one of the causes of the weakness in downstream product resulted from research and development and improving the competitiveness of the nation. This thesis analyzes the strategic change merging the Ministry of Research and Technology (Kemenristek) and the Directorate General of Higher Education (Ditjen Dikti) to the Ministry of Research, Technology and Higher Education (Kemenristekdikti) and simultaneously analyze the types of changes. The method used is descriptive qualitative post-positivist approach. The analysis showed that the apparent strategic change in business processes within Kemenristekdikti. Challenges faced in these changes are: a shortage of human resources supporting staff, revitalization of LPNK coordination with colleges and universities, harmonization of program and consolidation of budget as well as culture change and organizational duties of the ministry of non-technical (cluster III) into the technical ministries (Cluster II). Consulted by The Drivers Of Change and strategy changes are implemented, the new transitional changes. To achieve change, it is advisable to form a team to evaluate the analysis of changes in preand post-change as well as the suitability of the expected performance. Another suggestion to address the challenges include: 1) the optimization of human resources includes preparation of regulatory duties of individuals, assessment standards of performance, and setting the rights and obligations of employees, 2) development of policies setting higher education with modeling scenarios 'public interest' in college, 3) synergy regulation of university-LPNK-industry, 4) synchronization of budgets and programs through the trilateral meeting of stakeholders, 4) planning, monitoring, evaluation and reporting of the integrated technologies of information systems and 5) knowledge management which is designed to mobilize the knowledge capitalization to ensure upon the success of business processes Kemenristekdikti., Institutional separation of the management of research, technology and innovation with the higher education institution is considered as one of the causes of the weakness in downstream product resulted from research and development; and improving the competitiveness of the nation. This thesis analyzes the strategic change merging the Ministry of Research and Technology (Kemenristek) and the Directorate General of Higher Education (Ditjen Dikti) to the Ministry of Research, Technology and Higher Education (Kemenristekdikti) and simultaneously analyze the types of changes. The method used is descriptive qualitative post-positivist approach. The analysis showed that the apparent strategic change in business processes within Kemenristekdikti. Challenges faced in these changes are: a shortage of human resources supporting staff, revitalization of LPNK coordination with colleges and universities, harmonization of program and consolidation of budget as well as culture change and organizational duties of the ministry of non-technical (cluster III) into the technical ministries (Cluster II). Consulted by The Drivers Of Change and strategy changes are implemented, the new transitional changes. To achieve change, it is advisable to form a team to evaluate the analysis of changes in preand post-change as well as the suitability of the expected performance. Another suggestion to address the challenges include: 1) the optimization of human resources includes preparation of regulatory duties of individuals, assessment standards of performance, and setting the rights and obligations of employees, 2) development of policies setting higher education with modeling scenarios 'public interest' in college, 3) synergy regulation of university-LPNK-industry, 4) synchronization of budgets and programs through the trilateral meeting of stakeholders, 4) planning, monitoring, evaluation and reporting of the integrated technologies of information systems and 5) knowledge management which is designed to mobilize the knowledge capitalization to ensure upon the success of business processes Kemenristekdikti.]