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"Penelitian ini mengenai penatausahaan Penerimaan Negara Bukan Pajak (PNBP) pada Satuan Kerja Badan Pengatur Hilir Minyak dan Gas Bumi (BPH Migas). Penelitian ini menggunakan metodologi deskriptif kualitatif dengan teknik pengumpulan data melalui studi literatur dan penelitian lapangan. Hasil penelitian menunjukkan bahwa penatausahaan Penerimaan Negara Bukan Pajak (PNBP) pada Satuan Kerja Badan Pengatur Hilir Minyak dan Gas Bumi (BPH Migas) belum berjalan dengan baik dan benar. Saran yang dapat diberikan yaitu agar Pemerintah melakukan penyempurnaan atas regulasi yang mengatur tentang iuran, membuat Standart Operating Procedure (SOP) iuran, melakukan sosialisasi kepada badan usaha, dan mempercepat proses penyelesaian Sistem Informasi Manajemen Iuran.

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This research was about administration of The Nation's Non-Tax Revenue (PNBP) in the Regulatory Body for Upstream Oil and Gas (BPH Migas). This researched was conducted by descriptive qualitative metodology with study literature and survey to collect data. The research showed that administration of The Nation's Non-Tax Revenue (PNBP) in the Regulatory Body for Upstream Oil and Gas (BPH Migas) did not work properly. The suggestions were the Government should improve the regulations of dues, build the Standard Operating Procedure (SOP) for dues, to do socialization to the entity, and accelerate the finishing process of Manajement Information System of Dues."

"Penelitian ini membahas optimalisasi pelaporan saldo Kas di Bendahara Pengeluaran oleh KPPN Jakarta II. Penelitian ini adalah penelitian kualitatif dengan pendekatan soft system methodology. Tujuan penelitian adalah mengidentifikasi permasalahan yang dihadapi oleh KPPN Jakarta II dalam pelaporan saldo Kas di Bendahara Pengeluaran dan merumuskan rekomendasi untuk mengatasi masalah tersebut. Hasil penelitian menunjukkan beberapa permasalahan yaitu ketidakpatuhan satker, KPPN, dan Bank/Pos Persepsi, lemahnya koordinasi, tidak efektifnya sanksi, dan munculnya potensi kas menganggur. Rekomendasi penelitian ini adalah agar KPPN melakukan penilaian kinerja satker, meningkatkan kompetensi pegawai, membentuk tim rekonsiliasi internal, dan membuat sistem monitoring atas pencatatan saldo Kas di Bendahara Pengeluaran.

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This research discusses the optimization of cash balance report in Disbursing Treasurer by KPPN Jakarta II. This study is a qualitative research with soft system methodology approach. The objective of this study is to identify the problems faced by KPPN Jakarta II in reporting cash balance in Disbursing Treasurer and to formulate recommendations to solve the problems. This research shows some problems such as noncompliance from work units, treasury office, and Bank/Post Perception, lack of coordination, ineffective sanctions, and emergence of idle cash. Several recommendations resulted from this research are to conduct assessment for work unit performance, to enhance employee?s competence, to establish internal reconciliation team and monitoring system of cash balance in Disbursing Treasurer."

"[ABSTRAKPenelitian ini merupakan studi kasus yang bertujuan untuk menganalisisimplementasi akuntansi aset tidak berwujud di LIPI, menganalisis kelemahanimplementasi akuntansi aset tidak berwujud di LIPI, dan memberikan solusi untukmengatasi kelemahan implementasi akuntansi aset tidak berwujud di LIPI.Analisis dilakukan dengan membandingkan kondisi implementasi aset tidakberwujud di LIPI dengan Buletin Teknis Standar Akuntansi Pemerintahan Nomor17 tentang Akuntansi Aset Tak Berwujud Berbasis Akrual. Hasil penelitianmenunjukkan bahwa kelemahan implementasi aset tidak berwujud di LIPI ditemuidalam tahap pengakuan, pengukuran, pencatatan dan pengungkapan. Hasilpenelitian menyarankan bahwa implementasi akuntansi aset tidak berwujud dapatdiperbaiki dengan menyusun pedoman baku implementasi aset tidak berwujud diLIPI, melakukan revisi terhadap metode valuasi aset tidak berwujud berupapembobotan angka kredit yang telah dikembangkan oleh LIPI, dan menetapkankebijakan dalam perencanaan kegiatan penelitian dan pengembangan yangmenekankan pada pentingnya perolehan aset tidak berwujud dari output kegiatanpenelitian dan pengembangan.

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ABSTRACTThis research is a case study that aims to analyze the accounting implementationof intangible assets, analyze weaknesses of the accounting implementation ofintangible assets, and provide solutions to overcome the accountingimplementation weaknesses of intangible assets in LIPI. The analysis is done bycomparing the implementation conditions of intangible assets in LIPI with theTechnical Bulletin of Government Accounting Standards No. 17 about theAccrual Based accounting for Intangible Assets. The research results show thatthe implementation weaknesses of intangible assets at LIPI encountered in thestage of recognition, measurement, recording and disclosure. The research resultssuggest that the accounting implementation of intangible assets can be improvedby preparing a raw guideline about the accounting implementation for intangibleassets in LIPI, making revision to the intangible assets valuation method in theform of weighting the number of credits that have been developed by LIPI, andsetting policies in the research and development plan activities that emphasize theimportance of the acquisition for intangible assets from the output of research anddevelopment activities, This research is a case study that aims to analyze the accounting implementationof intangible assets, analyze weaknesses of the accounting implementation ofintangible assets, and provide solutions to overcome the accountingimplementation weaknesses of intangible assets in LIPI. The analysis is done bycomparing the implementation conditions of intangible assets in LIPI with theTechnical Bulletin of Government Accounting Standards No. 17 about theAccrual Based accounting for Intangible Assets. The research results show thatthe implementation weaknesses of intangible assets at LIPI encountered in thestage of recognition, measurement, recording and disclosure. The research resultssuggest that the accounting implementation of intangible assets can be improvedby preparing a raw guideline about the accounting implementation for intangibleassets in LIPI, making revision to the intangible assets valuation method in theform of weighting the number of credits that have been developed by LIPI, andsetting policies in the research and development plan activities that emphasize theimportance of the acquisition for intangible assets from the output of research anddevelopment activities]"

"[ABSTRAKPenelitian ini bertujuan untuk memprediksi kemungkinan terjadinya fiscal distresskabupaten/kota di Indonesia Tahun 2010-2013 dengan memodifikasi variabelTrussel dan Patrick (2009) dalam memprediksi fiscal distress.Penelitian inimerupakan penelitian kuantitatif dengan menggunakan metode regresi logistikbiner dengan jumlah sampel sebanyak 1.820 kabupaten/kota-tahun.Hasilpenelitian menunjukkan adanya indikasi fiscal distress di beberapakabupaten/kota di Indonesia utamanya di tahun 2010. Lebih lanjut penelitianmembuktikan bahwa terdapat lima variabel yang signifikan dalam memprediksikemungkinan terjadinya fiscal distress, yaitu Pendapatan Asli Daerah sebagaipersentase pendapatan dengan korelasi positif, dana perimbangan sebagaipersentase dari pendapatan dengan korelasi positif, belanja modal sebagaipersentase dari pendapatan dengan korelasi positif dan pertumbuhan pendapatandengan korelasi negatif serta variabel dummy kabupaten dengan korelasi negatif.

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ABSTRACTThis study aims to predict the likelihood of fiscal distress in districts/cities inIndonesia in 2010-2013 by modifying Trussel and Patrick (2009) variables inpredicting fiscal distress. This research is a quantitative study using binary logisticregression method with a total sample of 1.820 districts/cities-years. The resultsshow indications of fiscal distress in some districts/cities in Indonesia especiallyin 2010. Furthermore, the study shows that there are five significant variables inpredicting the likelihood of fiscal distress, namely local own-revenue as apercentage of revenue with a positive correlation, intergovernmental funds as apercentage of revenue with a positive correlation, capital expenditures as apercentage of revenue with a positive correlation and revenue growth with anegative correlation and dummy variabel district with a negative correlation.;This study aims to predict the likelihood of fiscal distress in districts/cities inIndonesia in 2010-2013 by modifying Trussel and Patrick (2009) variables inpredicting fiscal distress. This research is a quantitative study using binary logisticregression method with a total sample of 1.820 districts/cities-years. The resultsshow indications of fiscal distress in some districts/cities in Indonesia especiallyin 2010. Furthermore, the study shows that there are five significant variables inpredicting the likelihood of fiscal distress, namely local own-revenue as apercentage of revenue with a positive correlation, intergovernmental funds as apercentage of revenue with a positive correlation, capital expenditures as apercentage of revenue with a positive correlation and revenue growth with anegative correlation and dummy variabel district with a negative correlation.;This study aims to predict the likelihood of fiscal distress in districts/cities inIndonesia in 2010-2013 by modifying Trussel and Patrick (2009) variables inpredicting fiscal distress. This research is a quantitative study using binary logisticregression method with a total sample of 1.820 districts/cities-years. The resultsshow indications of fiscal distress in some districts/cities in Indonesia especiallyin 2010. Furthermore, the study shows that there are five significant variables inpredicting the likelihood of fiscal distress, namely local own-revenue as apercentage of revenue with a positive correlation, intergovernmental funds as apercentage of revenue with a positive correlation, capital expenditures as apercentage of revenue with a positive correlation and revenue growth with anegative correlation and dummy variabel district with a negative correlation.;This study aims to predict the likelihood of fiscal distress in districts/cities inIndonesia in 2010-2013 by modifying Trussel and Patrick (2009) variables inpredicting fiscal distress. This research is a quantitative study using binary logisticregression method with a total sample of 1.820 districts/cities-years. The resultsshow indications of fiscal distress in some districts/cities in Indonesia especiallyin 2010. Furthermore, the study shows that there are five significant variables inpredicting the likelihood of fiscal distress, namely local own-revenue as apercentage of revenue with a positive correlation, intergovernmental funds as apercentage of revenue with a positive correlation, capital expenditures as apercentage of revenue with a positive correlation and revenue growth with anegative correlation and dummy variabel district with a negative correlation.;This study aims to predict the likelihood of fiscal distress in districts/cities inIndonesia in 2010-2013 by modifying Trussel and Patrick (2009) variables inpredicting fiscal distress. This research is a quantitative study using binary logisticregression method with a total sample of 1.820 districts/cities-years. The resultsshow indications of fiscal distress in some districts/cities in Indonesia especiallyin 2010. Furthermore, the study shows that there are five significant variables inpredicting the likelihood of fiscal distress, namely local own-revenue as apercentage of revenue with a positive correlation, intergovernmental funds as apercentage of revenue with a positive correlation, capital expenditures as apercentage of revenue with a positive correlation and revenue growth with anegative correlation and dummy variabel district with a negative correlation.;This study aims to predict the likelihood of fiscal distress in districts/cities inIndonesia in 2010-2013 by modifying Trussel and Patrick (2009) variables inpredicting fiscal distress. This research is a quantitative study using binary logisticregression method with a total sample of 1.820 districts/cities-years. The resultsshow indications of fiscal distress in some districts/cities in Indonesia especiallyin 2010. Furthermore, the study shows that there are five significant variables inpredicting the likelihood of fiscal distress, namely local own-revenue as apercentage of revenue with a positive correlation, intergovernmental funds as apercentage of revenue with a positive correlation, capital expenditures as apercentage of revenue with a positive correlation and revenue growth with anegative correlation and dummy variabel district with a negative correlation.;This study aims to predict the likelihood of fiscal distress in districts/cities inIndonesia in 2010-2013 by modifying Trussel and Patrick (2009) variables inpredicting fiscal distress. This research is a quantitative study using binary logisticregression method with a total sample of 1.820 districts/cities-years. The resultsshow indications of fiscal distress in some districts/cities in Indonesia especiallyin 2010. Furthermore, the study shows that there are five significant variables inpredicting the likelihood of fiscal distress, namely local own-revenue as apercentage of revenue with a positive correlation, intergovernmental funds as apercentage of revenue with a positive correlation, capital expenditures as apercentage of revenue with a positive correlation and revenue growth with anegative correlation and dummy variabel district with a negative correlation.;This study aims to predict the likelihood of fiscal distress in districts/cities inIndonesia in 2010-2013 by modifying Trussel and Patrick (2009) variables inpredicting fiscal distress. This research is a quantitative study using binary logisticregression method with a total sample of 1.820 districts/cities-years. The resultsshow indications of fiscal distress in some districts/cities in Indonesia especiallyin 2010. Furthermore, the study shows that there are five significant variables inpredicting the likelihood of fiscal distress, namely local own-revenue as apercentage of revenue with a positive correlation, intergovernmental funds as apercentage of revenue with a positive correlation, capital expenditures as apercentage of revenue with a positive correlation and revenue growth with anegative correlation and dummy variabel district with a negative correlation.;This study aims to predict the likelihood of fiscal distress in districts/cities inIndonesia in 2010-2013 by modifying Trussel and Patrick (2009) variables inpredicting fiscal distress. This research is a quantitative study using binary logisticregression method with a total sample of 1.820 districts/cities-years. The resultsshow indications of fiscal distress in some districts/cities in Indonesia especiallyin 2010. Furthermore, the study shows that there are five significant variables inpredicting the likelihood of fiscal distress, namely local own-revenue as apercentage of revenue with a positive correlation, intergovernmental funds as apercentage of revenue with a positive correlation, capital expenditures as apercentage of revenue with a positive correlation and revenue growth with anegative correlation and dummy variabel district with a negative correlation., This study aims to predict the likelihood of fiscal distress in districts/cities inIndonesia in 2010-2013 by modifying Trussel and Patrick (2009) variables inpredicting fiscal distress. This research is a quantitative study using binary logisticregression method with a total sample of 1.820 districts/cities-years. The resultsshow indications of fiscal distress in some districts/cities in Indonesia especiallyin 2010. Furthermore, the study shows that there are five significant variables inpredicting the likelihood of fiscal distress, namely local own-revenue as apercentage of revenue with a positive correlation, intergovernmental funds as apercentage of revenue with a positive correlation, capital expenditures as apercentage of revenue with a positive correlation and revenue growth with anegative correlation and dummy variabel district with a negative correlation.]"

"ABSTRACTPengelolaan aset tetap sangat diperlukan karena aset tetap merupakan bagian dari Laporan Keuangan, sehingga dengan pengelolaan aset tetap yang baik maka akan dihasilkan Laporan Keuangan yang baik.Pengelolaan aset tetap pada Pusat Perbukuan sejak tahun 2005 sudah tidak dilakukan secara manual. Pengelolaan aset tetap pada Pusat Perbukuan sudah menggunakan aplikasi SABMN (Sistem Akuntansi Barang Milik Negara). Tetapo masih ada beberapa masalah dalam pengelolaan aset pada Pusat Perbukuan seperti kesulitan dalam pengakuan aset dan kesalahan pencatatan.Oleh karena itu dengan pengelolaan aset yang baik dan dengan mengedepankan prinsip Good Governance maka diharapkan dapat meningkatkan kepercayaan dan pengakuan pihak luar terhadap pemerintah Indonesia menjadi lebih baik.Karya akhir ini merupakan sebagian syarat dalam menyelesaikan studi pada program akuntansi pemerintah Magister Akuntansi Universitas Indonesia. karya akhir ini dapat juga digunakan sebagai alat untuk mengevaluasi pengelolaan aset tetap di Pusat Perbukuan."

"Penelitian ini dilakukan di perusahaan yang bergerak sebagai developer yangmemiliki proyek-proyek di DKI Jakarta pada tahap konstruksi dengankarakteristik proyek berskala besar, kompleksitas yang tinggi, schedule proyekyang pendek dan ukuran tim yang besar. Manajer proyek dituntut memilikikepemimpinan yang mampu menciptakan kerjasama tim yang efektif dalammencapai kesuksesan waktu proyek. Model kepemimpinan diwakili olehkepemimpinan transaksional dan transformasional yang mempengaruhikomunikasi, kolaborasi dan keutuhan tim (kerjasama tim) dan kinerja waktuproyek.

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AbstractThis research was conducted in a company engaged as developers who haveprojects in Jakarta during the construction phase with the characteristics of largescale projects, high complexity, short project schedule and large team size. Theproject manager has to have leadership that is able to create effective teamwork inachieving project success. Leadership model represented by transactional andtransformational leadership that affects communication, collaboration andcohesiveness of the team (teamwork) and project time performance."

"Di dalam kondisi globalisasi saat ini, dimana dunia seakan tidak ada batasan lagi antara satu negara dengan negara lainnya. Sumber daya manusia memegang peranan penting dalam setiap kegiatan pemerintahan dan merupakan aset yang bernilai bagi pemerintahan, oleh karena itu perlu adanya dukungan sumber daya yang kompeten untuk kelangsungan jalannya pemerintahan yang bersih dan berwibawa. Keinginan pemerintah untuk mengembangkan sumber daya manusia sangat penting mengingat lingkungan yang sudah berubah, dan masyarakat semakin kritis serta menuntut pelayanan prima pemerintahan karena mutu pelayanan masyarakat yang merupakan tujuan utama pemerintah.Kementerian Keuangan khususnya Inspektorat jenderal harus menjadi motor penggerak dan suri tauladan bagi unit eselon 1 lainnya dalam mengelola sumber daya manusia. Inspektorat Jenderal harus berupaya terus menerus untuk meningkatkan kinerja pegawainya. Agar dapat memberikan pelayanan optimal kepada masyarakat dan merubah paradigma masyarakat selama ini.Penelitian ini bertujuan menganalisis pengaruh functional kompetensi, kompetensi managerial, dan disiplin terhadap kinerja pegawai Inspektorat Jenderal Kementerian Keuangan. Analisis penelitian ini mengunakan regresi linier berganda, dimana variabel independen yang digunakan adalah functional kompetensi, kompetensi managerial dan disiplin serta variabel dependennya adalah kinerja.Hasil penelitian ini menunjukkan bahwa : Pengaruh seluruh variabel independen terhadap kinerja pegawai adalah sebesar 64,5%, dengan model regresi yang didapat dalam penelitian ini adalah: Y = 1,305 + 0,306 X1 + 0,197 X2 + 0,227 X3, tingkat signifikansi sebesar 5%.Saran dari hasil penelitian ini adalah mempertimbangkan functional kompetensi, kompetensi managerial dan disiplin dalam melakukan penilaian kinerja pegawai sesuai dengan proporsi masing-masing variabel.

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In the current conditions of globalization, where the world seems no longer boundaries between one country to another. Human resources play an important role in every activity of government and is a valuable asset for the government, therefore we need the support of competent resources for a sustainable way a clean and authoritative government.Government's desire to develop human resources is very important considering that the environment has changed, and increasingly critical public and governmental demands for excellent service quality of public service which is the main purpose of government. Particularly the Inspectorate General of Ministry of Finance should become the motor and the models for other first echelon units in managing human resources. Inspectorate-General should seek continuously to improve employee performance. In order to provide optimal service to the community and changing the paradigm for this community.This study aims to analyze the influences of functional competency, managerial competency, and discipline on the performance of the Inspectorate General of Ministry of Finance officials. Analysis of this study using multiple linear regression, where the independent variables used are functional competency, managerial competency and discipline and performance as dependent variables.The results of this study indicate that the effect of all independent variables on the performance of employees amounted to 64.5%, with regression models obtained in this study are: Y = 1.305 + 0.306 X1 + 0.197 X2 + 0.227 X3, 5% significance level.Suggestions from the results of this study is to consider the functional competency, managerial competency and discipline in conducting employee performance appraisals in accordance with the proportion of each variable."