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Abstrak :
Penelitian ini bertujuan untuk mengusulkan rancangan sistem perhitungan biaya tunjangan kinerja menggunakan Pay for Performance (PFP) pada Instansi X. PFP membantu dalam menghasilkan data yang andal dalam mengevaluasi kinerja pegawai seperti adanya bukti pendukung atas kinerja yang telah dilakukan oleh pegawai dan harus disertakan guna pemenuhan kriteria kenaikan pangkat berdasarkan satuan angka kredit yang telah ditetapkan dalam aturan yang berlaku. Instansi X merupakan suatu unit kerja yang bertanggung jawab kepada Menteri melalui Sekretaris Jenderal dan dipimpin oleh Kepala. Instansi X sendiri mempunyai tugas melaksanakan pembinaan dan pengelolaan sistem informasi, manajemen data, serta analisis dan penyajian data dan informasi. Pembayaran tunjangan kinerja yang tidak optimal akan mengakibatkan sistem pembayaran biaya gaji pegawai yang tidak efisien. Apabila kinerja instansi tidak efektif namun biaya yang dibayarkan tinggi, maka dapat dikatakan instansi tersebut tidak efisien dalam mengelola biaya nya. Terdapat beberapa pegawai yang belum mendapat kenaikan pangkat meskipun telah melampaui masa kerja tertentu dikarenakan pegawai tersebut belum memenuhi kinerja yang telah ditetapkan akan tetapi menerima tunjangan kinerja secara penuh. PFP merupakan bagian dari Management Accounting Control System (MACS). MACS membantu pembuat keputusan dalam menentukan apakah strategi, tujuan, tingkat organisasi, bisnis, dan operasional dapat terpenuhi. PFP dapat diterapkan sebagai sistem pengendalian untuk mengatasi masalah kesenjangan kepentingan yang dihadapi oleh Instansi X. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus. Pengumpulan dan analisa data menggunakan instrumen penelitian, wawancara, dokumentasi, dan content analysis. Hasil penelitian berupa usulan perbaikan pada sistem perhitungan tunjangan kinerja pegawai dapat dimanfaatkan untuk mengevaluasi dan memberikan solusi atas penyebab masalah dan memberikan dasar pengambilan keputusan untuk merubah sistem perhitungan tunjangan kinerja saat ini supaya menjadi lebih efisien.

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This study aims to propose the calculation of employee performance allowance system design using Pay for Performance (PFP) at Agency X. PFP helps in producing reliable data in evaluating employee performance such as the existence of supporting evidence for the performance performed by employees and must be included to meet criteria promotion based on the credit number unit specified in the applicable rules. Agency X is a work unit that is responsible to the Minister through the Secretary General and headed by the Chief. Agency X itself has the task of carrying out guidance and management of information systems, data management, and analysis and presentation of data and information. The non-optimal employee performance allowance payment will result in an inefficient payment system for employee salaries. If the agency's performance is not effective but the costs paid are high, it can be said that the agency is not efficient in managing its costs. There are some employees who have not received a promotion even though they have exceeded a certain period of work because the employee has not fulfilled the determined performance but receives a full performance allowance. PFP is part of the Management Accounting Control System (MACS). MACS helps decision makers in determining whether strategies, objectives, levels of organization, business, and operations can be fulfilled. PFP can be applied as a control system to overcome the problem of the gap of interests faced by Agency X. This study uses qualitative methods with a case study approach. Data collection and analysis using research instruments, interviews, documentation, and content analysis. The results of research on improvements in the calculation system for employee performance allowances that can be used to improve and provide solutions to problems and provide a basis for decision making to improve the current allowance calculation system are more efficient.

Abstrak :
[ABSTRAK
Penelitian ini bertujuan untuk mengetahui kualitas laporan keuangan, kualitas laporan akuntabilitas kinerja dan kualitas pelayanan publik dalam menunjang keberhasilan reformasi birokrasi pada Kementerian Hukum dan HAM Tahun 2013. Metode penelitian deskriptif digunakan dalam penelitian ini dengan desain penelitian studi kasus. Hasilnya, laporan keuangan Kementerian Hukum dan HAM telah memenuhi karakteristik kualitatif laporan keuangan berdasarkan PP Nomor 71 Tahun 2010; LAKIP disajikan sesuai SK LAN Nomor 239/IX/6/8/2003, kualitas pelayanan publik baik (survei IKM skor 73,57), perolehan opini WTP dari BPK, kualitas laporan akuntabilitas kinerja (nilai LAKIP “B”), dan kualitas pelayanan publik yang baik (survei IKM) telah mendukung keberhasilan reformasi birokrasi di Kementerian Hukum dan HAM Tahun 2013. Saran penelitian dalam mempertahankan opini WTP yang sudah diperoleh harus terus melakukan pemantauan kinerja secara rutin, kendala harus dijelaskan dan dicantumkan dalam laporan akuntabilitas kinerja, meningkatkan kualitas SDM untuk mempercepat pelayanan dan membentuk tim pengawas gratifikasi.

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ABSTRACT
This study aims to determine the quality of financial reporting, quality of performance accountability reports and quality of public services in supporting the success of the bureaucracy reforms at the Ministry of Law and Human Rights 2013. The methods used in this study are descriptive method and case study analysis. The results are Ministry of Law and Human Rights financial report has fulfilled the qualitative characteristics of financial statements under PP No. 71 2010, performance accountability report has been presented accordance with SK LAN LAKIP No.239/IX/6/8/2003, quality of public services has been good with Public Satisfaction Index 73.57, WTP opinion for financial report, value “B” for LAKIP (presented good performance accountability), and Public Satisfaction Index survey has supported the success of bureaucratic reform in the Ministry of Law and Human Rights in 2013. Several recommendations resulted from this research are to monitoring performance on regular basis to maintain WTP opinion that already obtained, constraints should be described and included in the performance accountability report, improve the quality of human resources by speed up service and formed a team of supervisors gratification;This study aims to determine the quality of financial reporting, quality of performance accountability reports and quality of public services in supporting the success of the bureaucracy reforms at the Ministry of Law and Human Rights 2013. The methods used in this study are descriptive method and case study analysis. The results are Ministry of Law and Human Rights financial report has fulfilled the qualitative characteristics of financial statements under PP No. 71 2010, performance accountability report has been presented accordance with SK LAN LAKIP No.239/IX/6/8/2003, quality of public services has been good with Public Satisfaction Index 73.57, WTP opinion for financial report, value “B” for LAKIP (presented good performance accountability), and Public Satisfaction Index survey has supported the success of bureaucratic reform in the Ministry of Law and Human Rights in 2013. Several recommendations resulted from this research are to monitoring performance on regular basis to maintain WTP opinion that already obtained, constraints should be described and included in the performance accountability report, improve the quality of human resources by speed up service and formed a team of supervisors gratification;This study aims to determine the quality of financial reporting, quality of performance accountability reports and quality of public services in supporting the success of the bureaucracy reforms at the Ministry of Law and Human Rights 2013. The methods used in this study are descriptive method and case study analysis. The results are Ministry of Law and Human Rights financial report has fulfilled the qualitative characteristics of financial statements under PP No. 71 2010, performance accountability report has been presented accordance with SK LAN LAKIP No.239/IX/6/8/2003, quality of public services has been good with Public Satisfaction Index 73.57, WTP opinion for financial report, value “B” for LAKIP (presented good performance accountability), and Public Satisfaction Index survey has supported the success of bureaucratic reform in the Ministry of Law and Human Rights in 2013. Several recommendations resulted from this research are to monitoring performance on regular basis to maintain WTP opinion that already obtained, constraints should be described and included in the performance accountability report, improve the quality of human resources by speed up service and formed a team of supervisors gratification;This study aims to determine the quality of financial reporting, quality of performance accountability reports and quality of public services in supporting the success of the bureaucracy reforms at the Ministry of Law and Human Rights 2013. The methods used in this study are descriptive method and case study analysis. The results are Ministry of Law and Human Rights financial report has fulfilled the qualitative characteristics of financial statements under PP No. 71 2010, performance accountability report has been presented accordance with SK LAN LAKIP No.239/IX/6/8/2003, quality of public services has been good with Public Satisfaction Index 73.57, WTP opinion for financial report, value “B” for LAKIP (presented good performance accountability), and Public Satisfaction Index survey has supported the success of bureaucratic reform in the Ministry of Law and Human Rights in 2013. Several recommendations resulted from this research are to monitoring performance on regular basis to maintain WTP opinion that already obtained, constraints should be described and included in the performance accountability report, improve the quality of human resources by speed up service and formed a team of supervisors gratification, This study aims to determine the quality of financial reporting, quality of performance accountability reports and quality of public services in supporting the success of the bureaucracy reforms at the Ministry of Law and Human Rights 2013. The methods used in this study are descriptive method and case study analysis. The results are Ministry of Law and Human Rights financial report has fulfilled the qualitative characteristics of financial statements under PP No. 71 2010, performance accountability report has been presented accordance with SK LAN LAKIP No.239/IX/6/8/2003, quality of public services has been good with Public Satisfaction Index 73.57, WTP opinion for financial report, value “B” for LAKIP (presented good performance accountability), and Public Satisfaction Index survey has supported the success of bureaucratic reform in the Ministry of Law and Human Rights in 2013. Several recommendations resulted from this research are to monitoring performance on regular basis to maintain WTP opinion that already obtained, constraints should be described and included in the performance accountability report, improve the quality of human resources by speed up service and formed a team of supervisors gratification]

Abstrak :
Penelitian ini untuk bertujuan menganalisis kualitas informasi laporan keuangan Bendahara Umum Negara periode 2012-2014 dan faktor-faktor yang memengaruhinya. Penelitian ini adalah penelitian kualitatif dengan metode studi kasus dengan teknik studi literatur, dokumentasi, wawancara, dan konfirmasi. Penilaian kualitas informasi dengan scoring melalui operasionalisasi karakteristik kualitatif. Hasil penelitian menunjukkan bahwa kualitas informasi laporan keuangan berada pada level basic-moderate, yang artinyakualitas informasi laporan keuangan belum memadai dalam proses pengambilan keputusan. Kualitas informasi laporan keuangan dapat ditingkatkan antara lain melalui penerapan standar akuntansi berbasis akrual, implementasi SPAN, penerapan manajemen risiko melalui SPIP, penetapan peraturan mengenai pedoman pelaporan keuangan, dan komitmen pimpinan organisasi.

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This study is aimed to analyze information quality of State General Treasurer financial statements for 2012-2014 period and factors that influence it.This research is a qualitative case study method with study literature, documentation, interviews, and confirmation technique. Information quality assessment by scoring through operationalization of qualitative characteristics. The result showed that information quality is on basic-moderate level, which means that information quality of financial statements isn't adequate in decision making process. The information quality of financial statements needs to be improved through implementation of accrual-based accounting standards, implementation of SPAN, risk management practices through SPIP, formulation of financial reporting guidelines, and leadership commitment of the organization.

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ABSTRAK
Penelitian ini bertujuan untuk menganalisis pengaruh realisasi belanja fungsi pendidikan, belanja fungsi kesehatan, belanja modal, kemandirian fiskal daerah, pertumbuhan ekonomi daerah, jumlah penduduk dan jenis pemerintahan daerah terhadap indeks pembangunan manusia di Indonesia. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data panel dan model regresi random effects melalui aplikasi Eviews 9. Hasil penelitian menunjukkan bahwa realisasi belanja fungsi pendidikan, belanja modal, kemandirian fiskal daerah, dan pertumbuhan ekonomi daerah berpengaruh positif dan signifikan terhadap IPM. Realisasi belanja fungsi kesehatan tidak berpengaruh secara signifikan terhadap IPM, jumlah penduduk berpengaruh negatif dan signifikan terhadap IPM serta perbedaan jenis pemerintahan mempengaruhi IPM suatu daerah

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ABSTRACT
This study aims to analyze the effect of the budget realization, regional fiscal autonomy, local economic growth and government size against HDI in Indonesia. This research is a quantitative research using panel data with random effects model on Eviews version 9. The analysis shows that the expenditure in education, capital expenditures, regional economic growth and regional fiscal autonomy has a positive and significant effect on the HDI. Expenditures in health does not effect on the HDI, and the total population has a significant negative effect on the HDI, as well as differences in the type of government has a significant effect on the HDI.

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Penelitian ini bertujuan untuk menganalisis pengaruh kepemimpinan, budaya organisasi, motivasi, kompetensi dan reorganisasi terhadap kinerja auditor Direktorat Jenderal Bea dan Cukai (DJBC). Penelitian ini merupakan penelitian kuantitatif dengan menggunakan structural equation modelling dengan aplikasi IBM SPSS AMOS versi 18. Hasil dari penelitian ini menunjukkan bahwa kepemimpinan dan motivasi berpengaruh negatif terhadap kinerja auditor DJBC. Sedangkan budaya organisasi, kompetensi dan reorganisasi berpengaruh positif terhadap kinerja auditor. Hal ini tentunya mendorong kesadaran semua pihak di instansi DJBC khususnya pada Direktorat Audit untuk menerapkan kepemimpinan yang lebih mendorong partisipasi pegawai dalam menentukan kebijakan. Selain itu juga diperlukan paradigma dalam melakukan motivasi kerja kepada auditor dari melakukan tekanan untuk mencapai target kepada usaha untuk membangun motivasi dari kesadaran akan tanggung jawab pekerjaan auditor itu sendiri. Penelitian ini juga membuktikan bahwa penerapan jabatan fungsional dan sentralisasi sudah tepat diterapkan kepada auditor DJBC.

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ABSTRACT
The objective of this study is to analyze the effect of leadership, organization culture, motivation, competency and reorganization on perforformance of auditor of Directorate of General of Customs and Excise (DGCE). It is a quantitative study using structural equation modelling with IBM SPSS AMOS version 18. Results of this study indicate that leadership and motivation have negative effect on performance of DGCE?s auditor. On the other hand organization culture, competency and reorganization have positif effect on performance of DGCE?s auditor. It is certainly encouraging awareness of all parties in DGCE especially Directorate of Audit to implement the leadership that encourage auditor?s participation in determining policy. It also requires necessary efforts from the management of Directorate Audit to avoid pressure in order to motivate the auditor. It also proves that centralization and functional program policies have been appropriately applied to the DGCE?s auditor.

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Penelitian ini bertujuan untuk menguji pengaruh pemilihan auditee, kompetensi, dan independensi auditor terhadap kualitas audit kepabeanan. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan metode estimasi generalized least square pada structural equation modeling dengan aplikasi IBM SPSS AMOS versi 22. Hasil penelitian menunjukkan bahwa independensi auditor berpengaruh positif terhadap kualitas audit kepabeanan, namun perlu perbaikan mekanisme pemberian kompensasi kinerja kontinjen. Pemilihan auditee tidak berpengaruh terhadap kualitas audit kepabeanan, dan perlu pengembangan model prediksi hasil audit yang lebih baik. Kompetensi auditor tidak berpengaruh terhadap kualitas audit kepabeanan dan perlu tindakan segera terhadap gejala kelelahan

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ABSTRACT
The objective of this study is to examine the effect of auditee selection, auditor competence and independence on the customs audit quality. It is a quantitative study using generalized least squares estimation methods on structural equation modeling with IBM SPSS AMOS version 22. The results of this study indicate that auditor independence has a positive effects on customs audit quality, but it needs improvement on the mechanism of contigent performance reward. The auditee selection has no effects on customs audit quality therefore it is important to develop a better predictive audit result. Moreover, auditor competence also has no effects on customs audit quality, it has to take a necessary action against the symptoms of fatigue.

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Penelitian ini bertujuan untuk melakukan evaluasi atas standar prosedur dan operasional (SPO) pemeriksaan transaksi keuangan PPATK serta membandingkannya dengan standar audit investigasi. Metode yang digunakan dalam penelitian ini adalah analisis deskriptif kualitatif dengan menggunakan kuesioner dan wawancara. Berdasarkan hasil penelitian, dapat diidentifikasi 9 (sembilan) kekuatan dan 6 (enam) kelemahan dari SPO serta pelaksanaan kegiatan pemeriksaan transaksi keuangan di PPATK saat ini. Berdasarkan persepsi responden, diketahui apabila standar audit investigasi dapat diterapkan di PPATK maka diharapkan pelaksanaan kegiatan pemeriksaan transaksi keuangan dapat dilakukan secara lebih efektif dan efisien.

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ABSTRACT
This research aims to evaluate the standard operating procedures on examination of financial transactions on PPATK and to analyze its comparison to standard of audit investigation. The method used in this research is a qualitative descriptive analysis using questionnaires and interviews. Based on the results, it can be identified 9 strengths and 6 weaknesses of standard operating procedures on examination in PPATK at present time. Based on respondents' perceptions, it is known that if the standards of audit investigation can be applied on PPATK then it is expected that the examination of financial transactions will be more effective and efficient

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Tesis ini bertujuan untuk mengetahui dan menganalisa lingkungan usaha organisasi dan Indonesia Corruption Watch (ICW) sebagai satu organisasi nirlaba atau organisasi masyarakat sipil di Indonesia dan mengusulkan suatu model pengukuran kinerja dengan pendekatan dan konsep Balanced Scorecard. Pengembangan rancangan Balanced Scorecard hanya akan dibatasi sampai pada perancangan Balanced Scorecard dengan ukuran kinerja dan inisiatif strategisnya. Penelitian ini akan memberikan analisa mengenai lingkungan organisasi, meninjau pernyataan visi, misi dan strategi ICW hasil rumusan perencanaan strategis pada awal tahun 2014 serta memberikan usulan perbaikannya dan perancangan Balanced Scorecard untuk pengukuran kinerja ICW. Penelitian ini membuktikan bahwa pengukuran kinerja menggunakan pendekatan Balanced Scorecard pada organisasi masyarakat sipil, seperti ICW adalah dapat diterapkan dengan beberapa penyesuaian pada perspektif-perspektif Balanced Scorecard. Peneliti menggunakan pendekatan dan konsep Balanced Scorecard untuk organisasi sektor publik menurut Niven, sebagai sumber referensi utama untuk mengembangkan Balanced Scorecard pada ICW. Agar penerapan pengukuran kinerja dengan pendekatan Balanced Scorecard dapat berjalan dengan mudah, ICW perlu memenuhi syarat-syarat dasar sebagai berikut: (1) perlu menetapkan target yang jelas, terukur, attainable dan disepakati bersama, (2) mendapatkan dukungan dan melibatkan semua unsur organisasi, mulai dari pemimpin organisasi sampai kepada unit-unit kerja dan individu anggota organisasi ICW, dan (3) sumber data dan informasi harus valid, mudah diperoleh, relevan dan reliable. Manfaat penerapan Balanced Scorecard sebagai alat pengukuran kinerja adalah dapat menunjukkan akuntabilitas, membantu mengarahkan fokus strategi organisasi, melaksanakan rencana strategis, membantu organisasi dalam mengelola perubahan, meningkatkan kepercayaan publik dan legitimasi organisasi.

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This thesis aims to explore and analyse the environment of Indonesia Corruption Watch, a civil society organisation or not-for-profit organisation in Indonesia and propose a model of performance measurement for Indonesia Corruption Watch using a Balanced Scorecard approach. The development of the Balanced Scorecard will be limited to the design of the performance measures and its strategic initiatives. This thesis will provide an analysis on the organisation environment, review on its vision, mission and strategy statement that was developed by Indonesia Corruption Watch in early 2014, and will propose the statements revisions and develop a performance measurement tools for Indonesia Corruption Watch using Balanced Scorecard approach. This thesis proves that the application of Balanced Scorecard for not-for-profit organisation like Indonesia Corruption Watch is doable with minor adjustments on the performance measurement perspectives. This thesis? main reference is Niven?s concept of Balanced Scorecard for public sector organisation. In order to ensure smooth implementation, Indonesia Corruption Watch should consider: (1) clear and attainable target setting agreed by relevant parties, (2) requires support and involvement of all organisation members, from top to bottom and across sections, and (3) ensure data and information is easily accessible, valid, relevan and reliable. The benefit of Balanced Scorecard implementation for performance measurement is it demonstrates accountability, helps the organisation to focus on strategies, implement strategic plan, manage change, and can increase public trust and organisation legitimacy.

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Penelitian ini bertujuan menganalisis struktur informasi kinerja dan alokasi belanja tahun 2016 di Kementerian Koordinator Bidang Perekonomian. Penelitian ini menggunakan analisis kualitatif dengan logic model dan alokasi efisiensi. Hasil penelitian menyimpulkan bahwa outcome pada level Kementerian dan Eselon 1 perlu dilakukan penyesuaian. Outcome belum menggambarkan capaian kinerja secara jelas, dan kurang relevan terhadap tujuan Kementerian. Pengalokasian belanja tahun 2016 belum sepenuhnya optimal jika dihubungkan dengan alokasi efisiensi. Hal tersebut ditunjukkan dengan minimnya alokasi untuk sektor prioritas, peningkatan nilai belanja input tidak diikuti dengan kuantitas kebijakan output yang dihasilkan, belum adanya realokasi belanja, dan pengalokasiannya masih mengacu kepada anggaran tahun sebelumnya.

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The purpose of this research is to analyze the performance information structure and budget allocation of Coordinating Ministry for Economic Affairs in 2016. This research uses qualitative analysis with logic model and efficient allocation. Outcome in ministerial and echelon 1 level need to adjust. Existing outcome does not clearly describe achievement condition and irrelevant to the ministry's objectives. Budget allocation in 2016 is not yet optimum. This problem is caused by less allocation on priority sectors, increasing input is not followed by increasing output, no budget reallocation in successful priority program, and budget allocation still refers to the previous budget.

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Penelitian ini bertujuan untuk menganalisis kendala dalam penerapan probity audit di lingkungan Kementerian Keuangan dan memberikan rekomendasi rumusan strategi penerapan probity audit dalam rangka mitigasi risiko fraud pengadaan barang/jasa. Penelitian ini adalah penelitian kualitatif dengan metode studi kasus. Hasil penelitian menunjukkan bahwa terdapat tiga hambatan utama penerapan probity audit. Tiga hambatan dimaksud adalah kurangnya penguasaan substansi keahlian teknis pengadaan barang/jasa tertentu, risiko hukum bagi auditor, dan interkoneksi data yang belum berkesinambungan. Selanjutnya dari hasil analisis dan pembahasan hasil penelitian, dapat disampaikan rekomendasi hasil penelitian berupa usulan strategi penerapan probity audit yang mencakup kebijakan yang perlu dipersiapkan, sisi sumber daya manusia dan sisi infrastruktur teknologi informasi dan komunikasi TIK .

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ABSTRACT
This study aimed to analyze existing constraints in the adoption of probity audit in the Ministry of Finance and provide recommendations of probity audit implementation strategy in order to mitigate the risk of procurement fraud. This research is a qualitative case study method. Upon deeper analysis reveals that there are three main constraints in the implementation of probity audit. Three main constraints in the implementation of probity audit are lack of technical proficiency in procurement, certain legal risks for auditors, and interconnection of data that has not been sustainable. Furthermore, the analysis and discussion of the results can be submitted on the form of the proposed probity audit implementation strategy. These strategies are the policies that need to be prepared, the human resources and the information communication technology ICT infrastructure.