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"Since 2000, gender responsive budgeting has been introduced in Indonesia.It takes ten years before accepted as government policy in 2009. The objective of this initiative is to ensure budgeting will be more economies, efficient effective, and equity. In praxis, gender responsive budgeting initiatives faced the paradoxs. Frey stated gender responsive budgeting are bias in four dimensions: micro bias, soft policy bias, expenditure bias, and duality bias.The other critic about gender budgeting theory and concept come from Charles Beard. He stated that the focussed of gender responsive budgeting is still vague. In implementation gender responsive budgeting initiative in local government in Indonesia both provinces and districts, some challenging are ocours, such as the lack of strong regulation, poor gender data, mis understanding of gender budgeting, poor skill of human reources, fluctuation of gender responsive budget alocation, very limited budget for development, gender responsive budgeting integration is still not well conceptualize in Indonesia budgeting system, etc. In Central Java Province event though already implementing gender responsive budgeting since 2009 but the number of gender responsive budget allocation is still not high, and gender performance indicator in term of Gender Development Indexs is also still putting in low categories.This research are conducting to answer: (1). How gender responsive budgeting process model can be apply in Unified Budget, Mid Term Expenditure Framework, and Performance Based Budgeting? (2).How is gender responsive budgeting model in Central Java Province?. The objective of this research are to develop model gender responsive budgeting that compatible with unified budget, mid term expenditure framework, and performance budgeting.As well as to know about existing model of gender responsive budgetig in Central Java and come up with recomended model of gender responsive budgeting for of Central Java Province. Beacuse lack of a grand theory for study gender responsive budgeting so in this research will be used mix theory consist of Budgeting Model theory by Thurmaier and Willoughby, Budgeting Process Theory by Mikessel, Gender Responsive Budgeting Theory by Debbie Budlender, Gender Responsive Budgeting Theory by Rhonda Sharp, and Intersectionality Theory Bishwakarma. This research done with qualitative research method. In collecting data used indepth interview, document study, and observation The resulths from the research are: (1) Gender responsive budgeting model is a process to make dicision in budgeting that respected to social inclusion approach, as complementary to economic and eficiency. Gender responsive budgeting can be integrated and applied into Unified Budget, Mid Term Expenditure Framwork, and Performance Budgeting through Result Based Management Framework with Gender - Intersectionality Analysis Instrument and Dimension that used in all steps of budgeting processed. (2) Existing gender responsive budgeting model in Central Java Province already manage input to become outcome in budgeting process, but not yet used intersectionaity dimension. To make gender responsive budgeting to become more inclusive it should be integrated intersectionality dimension and lingking among policy, planning, budgeting, and monitoring evaluation."

"Penelitian ini bertujuan untuk menganalisis rendahnya partisipasi yang terjadi dalam pemberdayaan masyarakat perkotaan dan upaya-upaya untuk peningkatannya. Penelitian dilakukan pada kasus pelaksanaan Program Pemberdayaan Masyarakat Kelurahan PPMK di Kelurahan Kampung Rawa, Kali Baru, Tanjung Duren Selatan dan Melawai di DKI Jakarta sebagai Ibukota Negara yang dalam penyelenggaraan pemerintahannya memiliki kekhususan, dengan menggunakan metode kualitatif. Pemilihan lokasinya didasarkan pada Indeks Potensi Kerawanan Sosial IPKS untuk mendapatkan gambaran dari beberapa struktur sosial masyarakat perkotaan. Hasil penelitian menunjukkan rendahnya partisipasi disebabkan oleh pengembangan partisipasi masih bersifat normatif, ketidaksesuaian penerima manfaat pada daerah tertentu, minimnya informasi, tidak kuatnya organisasi kemasyarakatan Lembaga Musyawarah Kelurahan, tidak berjalannya bantuan pemimpin lokal Ketua Rukun Warga dan Ketua Rukun Tetangga, dan tidak adanya pelatihan manajemen program. Hal tersebut diperburuk dengan rendahnya kepedulian masyarakat pada lingkungannya. Oleh karena itu, upaya yang dapat dilakukan selain tentunya peran pemerintah dan penggunaan e-governance, diperlukan juga peran dari Ketua Rukun Warga dan Ketua Rukun Tetangga sebagai penggerak dan juga perwakilan masyarakat.

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This research aims to analyze the low participation in community empowerment of urban areas and efforts to improve it. It was implemented using a qualitative method in the Community Empowerment Program for Villages PPMK in the villages of Kampung Rawa, Kali Baru, Tanjung Duren Selatan and Melawai in DKI Jakarta, Indonesia which holds special rights in running its government. Those administrative villages were selected based on Social Insecurity Potential Index IPKS to give an overview of the urban social structure.

The results suggest a low level of participation because the development of the participation is still normative, incompliance of the target groups on certain areas, lack of information, weak community organization Village Consultative Council LMK, no assistance of the local leaders Chief of Neighborhood Association RT and Chief of Community Association RW, and lack of management training programs. It is exacerbated by the low awareness of the people on environment. Therefore, efforts that can be undertaken besides the roles of the Government and the implementation of e governance are the roles of Chiefs of the RTs and RWs as the driving force and representatives of the community."

"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."

"Penelitian ini bertujuan untuk menganalisis tentang kebijakan peran gandagubernur dalam sistem pemerintah daerah di Indonesia dari waktu ke waktu,menganalisis tentang faktor-faktor yang berpengaruh terhadap peran gandagubernur dalam penyelarasan antara kepentingan pusat dan daerah, dan antardaerah di Jawa Barat dan menganalisis strategi penyelarasan antara kepentinganpusat dan daerah, dan antar daerah di Jawa Barat. Penelitian ini menggunakanparadigma post positivisme dengan pendekatan kualitatif.Hasil penelitian ini menunjukkan bahwa Faktor- Faktor yang berpengaruhterhadap peran ganda gubernur dalam penyelarasan antara kepentingan pusat dandaerah, dan antara daerah dan daerah di Jawa Barat, antara lain : 1 Faktor politik,2 Faktor Kepemimpinan, 3 Faktor Kelembagaan dan 4 Faktor sosial.Hasil Kajian menunjukkan strategi penyelarasan kepentingan pusat dandaerah dalam sistem pemerintahan indonesia yakni: a Gubernur sebagai strukturperantara dalam hubungan antara Pemerintah Pusat dengan Pemerintahan Daerah; b Gubernur sebagai Budget Optimizer dalam Perencanaan PembangunanBerbasis Kewilayahan; c Memperkuat organisasi peran gubernur sebagai wakilpemerintah pusat di daerah yang didukung oleh instrumen koordinasi, pembinaandan pengawasan Gubernur Selaku wakil pemerintah pusat di daerah dan peraturanperundang-undangan; d Alternatif peletakan wakil pemerintah.Rekomendasi penelitian yakni ; a Memperjelas kedudukan, peran danfungsi gubernur sebagai kepala daerah dan wakil pemerintah pusat di provinsi,melalui penguatan peraturan kebijakan baik pada level perundang ndash; undanganmaupun peraturan teknis terkait; b Gubernur sebagai wakil pemerintah pusat didaerah dalam pelaksanaan peran dan fungsinya perlu didukung oleh sumberpendanaan yang kuat, sehingga gubernur dapat berperan sebagai budget optimizerdalam melaksanakan penyelarasan kepentingan pusat dan daerah, dan antardaerah. d Dana penguatan peran gubernur sebagai wakil pemerintah pusat didaerah melalui mekanisme dana dekonsentrasi yang diberikan oleh pemerintahpusat hendaknya tidak seragam tetapi memperhatikan kebutuhan dari masingmasingdaerah. e Memperkuat kelembagaan sekretariat gubernur sebagai wakilpemerintah pusat sehingga dalam pelaksanaan tugasnya tidak tumpang tindihdengan tugas organisasi perangkat daerah yang ada.

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This research analyzes the role of governor in the governance system ofIndonesia. This study focuses on factors that influence the governor 39;s dual roleand analyzes strategies in alignment between central and regional interests, andbetween regions in West Java. This research uses post-positivism paradigm byusing qualitative method.The results showed that the factors that influence for the role of governor inin alignment between central and regional interests, and between regions in WestJava are political factors, leadership factors, institutional factors and socialfactors.The central and sub-national interest alignment strategy required is tomaximize the governor 39;s role as an intermediary structure between the centralgovernment and local government, strengthening the role of the governororganization as a representative of the central government in the region, thegovernor as a budget optimizer in regional-based development planning. Tomaximize the governor 39;s dual role, it is necessary to strengthen the position, roleand function of the governor as the regional head and the representative of thecentral government in the province, through policy regulation at both thelegislative and related technical regulations, and alternative governor as arepresentative government.Recommendations from this study include : a to clear the position, role andfunction of the provincial head and representative of central government in theprovince by strengthening the policy, both the law and related technicalregulations; b to provide support for the governor as the central governmentrepresenttive, in term of strong financial source, to help the governor effectivelyassume the role of the budget optimizer that balances the needs between thecentral and regional as well as inter-regional; c for the central government totake into account the needs of each region in the mecanism of distibuting thedeconcentrated regional budget, instead of applying a single standar distribution; d to strengthen the provincial secretary institution as the representative of thecentral government to avoid overlap with other provincial apparatus in doing theirjob."