Suchergebnisse

Government financial statements, either from the central government or local government was obliged to gain an unqualified opinion from the Audit Board of Indonesia. However, although the government had gained it, based on investigation on the financial statements, the Audit Board of Indonesia still found some problems and concerned notes. Therefore, the researcher believed that further analysis on factors affecting accounting information quality was required. In accordance with previous research findings, there were several factors influencing such quality, i.e. external and internal institutional pressures that might have impacted the quality. Sample used was the secretaries and heads of finance subsection of all regional working units in the Local Government of Sleman. Research method used to explore the problems, map situational complexities, find out diverse participants' perspectives, and observe the relationship among variables was the mix method. Research findings indicated strong evidence of the effects of external pressures on institutional internal factors. Furthermore, institutional internal factors positively affected accounting information quality; external pressures positively affected accounting information quality; while institutional internal factors mediated the effects of external pressures on accounting information quality.

Abstract This research was motivated by the problem faced of KPU Kerinci regency in carried out their duties and authority. It was characterized by the lack of neutrality of the committee organizer the implementation of the sub-district (PPK) and the voting committee (PPS), the lack of enthusiasm in the society and the number of people who choosw not registered in the voters list (DPT). This research aims: 1) To describe the socialization given by KPU Kerinci regency in the implementation of local election. 2) To describe the action taken by the KPU Kerinci regency in order the regent and vice-regent candidate act accordance with the rule that have been socialized. 3) To describe how to the sanction given by the Kerinci regency to candidate who violate the rule. This research was descriptive qualitative. The instruments used were interview, questionnaire and documentation. These result indicate that 83% of people stated that the Kerinci regency has been implement the socialization maximally. The action taken by the KPU Kerinci regency to candidate regent and vice-regent to act according to the rule was provide socialization to a pair of candidates on election rules. The sanction given by the KPU Kerinci regency in observed the regent candidate pairs and representative who violate the rule given in the form of administrative sanction.Keywords: Authority, KPU, Political Participation

PKL problems are indeed difficult to solve, this is evidenced by the fact that there are still many street vendors who roam the roadside, say in Badung Regency precisely stricken by Jalan Raya Mengwitani, Mengwi District, Badung, almost along the road there are street vendors selling, even more in the afternoon the number of street vendors increased. The ability of street vendors to organize themselves is what makes researchers interested in conducting research into organizing by street vendors, so that they are able to organize themselves to deal with the pressures experienced. The formulation of the problem in this study are: 1) what is the arrangement of street vendors (PKL) who sell on the edge of the road that has a Circular Mengwitani Badung Regency? 2) What is the action of the Badung District Government in dealing with street vendors (PKL) who sell on the edge of the road that has Circular Mengwitani Badung Regency? The technique of collecting data is done by interviews and documentation. Data were then analyzed using qualitative descriptive analysis. The conclusions of this study are: 1) Arrangement of Street Vendors selling on the edge of the Circular Circular Highway in Badung Regency is regulated in Badung District Regulation Number 7 of 2016 concerning Public Order and Public Peace listed in Article 25 and Article 27. Under the control authority the street vendors are in the Regional Government. But in its implementation the Regent gave a mandate to other agencies namely the Order of Peace and the Badung District Civil Service Police Unit. In this case the Civil Service Police Unit was formed to enforce the Perda, 2) the action of the Badung Regency government in dealing with street vendors in Badung Regency who sell on the roadside by providing sanctions for administrative sanctions and criminal sanctions to violating street vendors. Administrative sanctions can be in the form of reprimand, written warning, revocation of permit, termination and / or demolition. While criminal sanctions in the form of imprisonment for a maximum of 3 (three) months or a maximum fine of Rp. 25,000,000 (twenty five million rupiah). ; Kearsipan mempunyai peranan penting bagi kelancaran jalannya sebuah organisasi. Kearsipan berperan sebagai sumber informasi dan alat pengawasan yang sangat diperlukan oleh setiap organisasi dalam pembuatan laporan, pertanggungjawaban, penilaian dan pengendalian setepat-tepatnya. Rumusan masalah dalam penelitian ini yaitu : 1) Bagaimana proses penataan arsip dinamis aktif dan inaktif di Unit Pengelolaan Arsip di Dinas Kearsipan dan Perpustakaan Kabupaten Badung sesuai dengan Peraturan Bupati Badung Nomor 58 tahun 2014?, 2) Upaya apakah yang dilakukan oleh Dinas Kearsipan dan Perpustakaan Kabupaten Badung agar setiap instansi pemerintahan di lingkungan Pemerintah Kabupaten Badung mengimplementasikan Peraturan Bupati Badung Nomor 58 Tahun 2014 dalam pengelolaan arsip? Teknik pengumpulan data dilakukan melalui metode pencatatan. Data kemudian dianalisis menggunakan interpretasi hukum secara sistematis dan argumentasi hukum berdasarkan logika deduktif. Kesimpulan dari penelitian ini adalah : 1) Proses penataan arsip dinamis aktif dan inaktif di Unit Pengelolaan Arsip dan Perpustakaan Kabupaten Badung adalah menggunakan kode klasifikasi dan Indek. 2) Kendala Dinas Keasripan dan Perpustakaan dalam mengimplementasikan Peraturan Bupati Nomor 58 Tahun 2014 adalah pemikiran orang-orang tentang kearsipan belum dipahami secara baik, sarana dan prasarana yang masih kurang, tenaga pengelolaan di setiap SKPD kurang memahami tentang pengelolaan kearsipan, dan Kepala Dinas pada setiap SKPD kurang memperhatikan tenaga pengelolaan arsip. Upaya Dinas Kearsipan dalam mengimplementasikan Peraturan Bupati No 58 tahun 2014 adalah dengan cara pengembangan sumber daya manusia kearsipan, sosialisasi kearsipan, pembinaan kearsipan, dan adanya peran serta masyarakat.

The implementation of simultaneous local elections has been carried out since the 2015 elections. The purpose of the simultaneous local elections is to encourage the formation of strong government. This is based on the assumption that voters will elect their representatives in the executive and legislative branches at once. It is expected that this election design will encourage consolidation between the two representative rooms. Strong consolidation will encourage effective governance and policy making processes. This paper would like to provide an evaluation framework for the simultaneous election implementation from the electoral integrity dimension. It is important to consider the aspect of electoral integrity since the regulated procedures need to be connected with substantial justice in the election. The absence of the consideration of this aspect will lead to the problems of political dynasty, money politics, and violence threat in the implementation of election. This paper attempts to create a framework for evaluating simultaneous regional elections by using the concept of electoral integrity. Elaboration is made on the conception of electoral integrity with adjustments to local political problems in Indonesia. The data in this paper are sourced from journals, reports, and analysis related to the evaluation of simultaneous local elections. This paper shows that there are two important elements which need to be included from the global indicator in relation with electoral integrity, namely: the community participation and money politics, in order to review and evaluate the local election. The contribution of this paper is enriching studies related to the evaluation of elections at the local level, where the dominance of studies in local elections is on issues such as money politics, political dynasties, to the neutrality of ASN. Many of these local political problems have not been framed in a single election evaluation frame. This paper attempts to frame the dynamics of local politics with an evaluative framework adapted from the concept of elections with integrity contextualized to the dynamics of local elections.

Since the first election policy was enacted simultaneously, it does not mean that it does not have potential problems, instead it causes other problems, which require extra time and energy in doing recapitulation. Simultaneous elections consist of presidential elections, DPR elections, Provincial DPRDs, City / Regency DPRDs, DPD, the more they are elected, the more influential is the time of voting and the time of vote recapitulation. The longer the voting time is done by the voters, the longer the recapitulation time. The longer time of recapitulation results in the fatigue of KPPS members which triggers inaccurate work and prone to manipulation and fraud so that it can damage the quality of elections. This study aims to determine the estimated time needed for voting for ballots in elections using the Multilayer Perceptron Artificial Neural Network (ANN) approach. The resulting time estimate is based on the time of the voter in the voting booth. The results of this study indicate that ANN with the Multilayer Perceptron Algorithm can calculate the estimated time required for ballot balloting by producing the best combination of learning parameters with 4 hidden neurons, learning rate 0.001, and 2000 epoch iterations resulting in an RMSE value of 108,015 seconds.

Since the first election policy was enacted simultaneously, it does not mean that it does not have potential problems, instead it causes other problems, which require extra time and energy in doing recapitulation. Simultaneous elections consist of presidential elections, DPR elections, Provincial DPRDs, City / Regency DPRDs, DPD, the more they are elected, the more influential is the time of voting and the time of vote recapitulation. The longer the voting time is done by the voters, the longer the recapitulation time. The longer time of recapitulation results in the fatigue of KPPS members which triggers inaccurate work and prone to manipulation and fraud so that it can damage the quality of elections. This study aims to determine the estimated time needed for voting for ballots in elections using the Multilayer Perceptron Artificial Neural Network (ANN) approach. The resulting time estimate is based on the time of the voter in the voting booth. The results of this study indicate that ANN with the Multilayer Perceptron Algorithm can calculate the estimated time required for ballot balloting by producing the best combination of learning parameters with 4 hidden neurons, learning rate 0.001, and 2000 epoch iterations resulting in an RMSE value of 108,015 seconds.

This study aims to describe the process of collaborative governance in maintance of air pollution in Surabaya City. The result shows that the collaborative governance has three stages, there are identifying obstacles and opportunities, debating strategies for influence, and planning collaborative actions that haven't been effective yet. That shows in the criteria of collaborative governance which hasn't been fulfilled yet especially in distributive accountability and access to resources criteria in the debating strategies for influence stage. Those criterias indicate the lack of involvement of other stakeholders in the collaboration forum and the insufficient financial resources.

This complaint system implemented at the Bondowoso District Inspectorate uses the form stipulated in the regent's regulation. In this system what is done is that the party making the complaint fills out the form by bringing evidence related to the reporting and must go to the Bondowoso Inspectorate office both this complaint individually or from an institution or non-governmental organization. The advantage of this system is that the inspectorate can interact directly with the party making the complaint so that when there is something less clear about the complaint, it can be asked directly to the applicant. But apart from all the advantages of the current system, the inspectorate still has to make a good inventory of complaints files, not to mention making assignments that must be done with a manual system so that it takes more time and takes up space. To overcome these problems, the authors feel the need to do an analysis to model the complaints system so that later the making of the complaints system can be well structured and meet the general description of the system needed. The design of this complaints system uses an object oriented method that can describe the behavior of objects related to the system. From the results of this modeling it was found that the complaints system modeling can accommodate problems that have occurred so far and facilitate the interaction of the reporter and the handling of reported cases.

This complaint system implemented at the Bondowoso District Inspectorate uses the form stipulated in the regent's regulation. In this system what is done is that the party making the complaint fills out the form by bringing evidence related to the reporting and must go to the Bondowoso Inspectorate office both this complaint individually or from an institution or non-governmental organization. The advantage of this system is that the inspectorate can interact directly with the party making the complaint so that when there is something less clear about the complaint, it can be asked directly to the applicant. But apart from all the advantages of the current system, the inspectorate still has to make a good inventory of complaints files, not to mention making assignments that must be done with a manual system so that it takes more time and takes up space. To overcome these problems, the authors feel the need to do an analysis to model the complaints system so that later the making of the complaints system can be well structured and meet the general description of the system needed. The design of this complaints system uses an object oriented method that can describe the behavior of objects related to the system. From the results of this modeling it was found that the complaints system modeling can accommodate problems that have occurred so far and facilitate the interaction of the reporter and the handling of reported cases.

This article was compiled against the ineffectiveness of actors' interactions in the implementation of Regional Government policies related to the use of Village Funds in Garut Regency, West Java Province to achieve the expected goals, especially to realize a prosperous Village community. This article is intended to analyze why the interaction of actors in the implementation of Regional Government policies related to the use of Village Funds has not been effective. Research uses a qualitative approach and descriptive method, with individual analysis units. Data collection through library studies, participatory observation, and unstructured interviews. While data analysis techniques are carried out by reducing data, presenting data, and drawing conclusions or verification. The results of the discussion found that; The interaction between village heads and TPKs has not been oriented towards achieving common goals effectively because collaboration between implementing actors is dominated by the authority of the village head and is less based on the principles of transparency and accountability. Based on these findings, it is recommended that to streamline the interaction of actors in the implementation of Local Government Policies related to the use of Village Funds in Garut Regency, Village Heads and TPKs need to develop a pattern of teamwork oriented towards a common goal based on collective awareness and responsibility, as well as developing principles of transparency and accountability.

Empowerment essentially is decision making process by people who are consequently implementing the decision itself to achieve collective goal. The Forestry and Plantation Office of Indramayu Regency had initiated the program of wood mushroom cultivation to empower wood mushroom farmers. Since the program rolled out in 2012, as much as 41 groups (47%) of farmers were still active up to present.The purpose study is to determine factors of policies implementation consisting of communication, resources, tendencies, and structure of bureaucracy which influenced empowerment level of wood mushroom cultivation groups both simultaneously and partially. The method of research used quantitative approach. The regulatory device which became the reference is the Regulation of ForestryMinister, Number P.35/Menhut-II/2007 pertaining to NTFP (Non Timber Forest Products).Simultaneously results showed that factors of policies implementation influenced positively/significantly towards the empowerment level of wood mushroom cultivation groups. In partially, communication and structure of bureaucracy influenced positively/significantly, while other variables such as resources and tendencies not too significantly influenced the empowerment level of wood mushroom cultivation groups. Somehow the attitude and perspective of wood mushroom cultivation groups towards the program carried by The Forestry and Plantation Office of Indramayu Regency were classified as good and positive. Keywords: policies implementation, empowerment level

The most important thing before starting the construction project is deciding the type of contract will be used for the project's implementation. In order to get the proper decision, the understanding on various conditions of contracts are required. In Indonesia there are many project using the so called "modified" FIDIC Conditions of Contract for EPC/Turnkey Project, but with the incorrect understanding on the reasons of using EPC/Turnkey Contract, so instead of solving the problem it may caused bigger problems in practice, many problems raised during the execution due to such incorrect understanding of the spirit of EPC/Turnkey Contract. Most of Employers, in this case the government institution or state owned enterprises in Indonesia, choose the EPC/Turnkey Contract with minimum understanding of the essence of the EPC/Turnkey Contract. Their reasons of choosing the EPC/Turnkey Contract was the "tied schedule" and the "higher certainty of cost". FIDIC EPC/Turnkey Contract based on the discussion in this paper, instead of fit the Employer's need only, the EPC/Turnkey Contract still give chance to the contractor to submit their claim (Clause 20) and even the price is fixed, payment could be made once the claim is accepted (Sub-Clause 17.4) means that additional to the contract price can be done. One of the important noteworthy thing is that if there is additional cost it should be "added to the contract price", while in the conventional contract it should be "included in the contract price", so the final price will be the same (Sub-Clause 14.1). Keyword: EPC/Turnkey Contract, tied schedule, higher certainty of cost, added, included. ; The most important thing before starting the construction project is deciding the type of contract will be used for the project's implementation. In order to get the proper decision, the understanding on various conditions of contracts are required. In Indonesia there are many project using the so called "modified" FIDIC Conditions of Contract for EPC/Turnkey Project, but with the incorrect understanding on the reasons of using EPC/Turnkey Contract, so instead of solving the problem it may caused bigger problems in practice, many problems raised during the execution due to such incorrect understanding of the spirit of EPC/Turnkey Contract. Most of Employers, in this case the government institution or state owned enterprises in Indonesia, choose the EPC/Turnkey Contract with minimum understanding of the essence of the EPC/Turnkey Contract. Their reasons of choosing the EPC/Turnkey Contract was the "tied schedule" and the "higher certainty of cost". FIDIC EPC/Turnkey Contract based on the discussion in this paper, instead of fit the Employer's need only, the EPC/Turnkey Contract still give chance to the contractor to submit their claim (Clause 20) and even the price is fixed, payment could be made once the claim is accepted (Sub-Clause 17.4) means that additional to the contract price can be done. One of the important noteworthy thing is that if there is additional cost it should be "added to the contract price", while in the conventional contract it should be "included in the contract price", so the final price will be the same (Sub-Clause 14.1). Keyword: EPC/Turnkey Contract, tied schedule, higher certainty of cost, added, included.

Come to School Movement became one of the steps taken by Bojonegoro District to handle problems of education. One of the problems in the education sector is dropout rates have remained high. This movement as an attempt to address these problem as well as increasing school participation. Management education become important to discussed because there are still many the assumption that governance not good enough. Governance less well it will affected a lot of sectors, one of them is education. Manajement education less well it would provoke gap between the objectives to the achieved by the fact that accourred in field. The purpose of this study is aims to look at Come to School Movement in Bojonegoro District seen from the perspective of good governance and sound governance. The type of research used in this study is a type of descriptive research with qualitative approaches. The selection of informants using purposive sampling and snowball sampling. Data collection is carried out by means of interviews, observation, documentation, and a written document. Data analysis using data reduction techniques, presentation of data, and verification or withdrawal of the conclusion. The result of the research shows that the management in Come to School Movement when seen from perspective of good governance still needs to be improved in the principle of the rule of law, transparency, effectiveness and efficiency. Whereas if viewed from the perspective of sound governance still needs to be improved in dimension of the cognition and value and also constitution.

Industrial relations dispute settlement can be done through litigation and nonlitigation. The process of settlement of disputes through litigation in the courts, resulting in agreements that are not yet able to embrace the adversarial common interests, tend to cause new problems, slow in its solution, requiring expensive, unresponsive, and caused animosity between the parties. While the dispute settlement process through non-litigation out of court to produce an agreement that is win-win solution, which guaranteed the confidentiality of the dispute by the parties, to avoid delays caused due to procedural and administrative problems in a comprehensive settlement in togetherness, and still maintain good relations . The only advantage of non-litigation process is the nature of confidentiality, because the process of trial and even the decision was not made public. Dispute settlement mechanism is a win-win solution can be done in stages: first stage Bipartite tail, a settlement through consultation between workers with employers without the intervention of third parties. The second stage through mediation, which is implemented by the Government settlement through a mediator which is responsible for mediation can be a mediator in resolving disputes between workers with employers, or through conciliation, the conciliation officer is appointed and dismissed by the Secretary of Labor based on advice union organization or unions. However, if the settlement is not reached agreement may be pursued to the Indonesian National Arbitration Board conducted by the National Arbitrator, and succeeded in reaching an agreement made when the deed of settlement which is binding (the final and binding).

The aim of this study was to highlight the key finding of corporate political connections research. This study used 61 previous studies related to corporate political connections to develop a structured literature review. It was found that most studies were conducted in developing countries as they provided a unique institutional setting for conduct political connections research. In addition, a political connection is used as independent variables and the previous studies focuses on three related topics, which are corporate performance, corporate action, and loan and special rights. Literature review study become more important nowadays, as the number of empirical quantitative research amount has been increased lately. This analysis also has research and practical implementation for researcher, practitioners, and regulators.