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Talking about the figure of Basuki Tjahaja Purnama alias Ahok is inseparable with a firm, hard, and authoritative nature. Public attention to the figure of Ahok seems not finished. Now he is trusted by the Ministry of State-Owned Enterprises (BUMN) to lead Pertamina as the chief commissioner. The news invited a variety of comments and responses from the public both in and against the policy. Appraisal system is an interpersonal system in functional linguistics which focuses on the negotiation of social relations about one's evaluation of something and someone. There are several dimensions of study in this appraisal system, which consists of attitude, graduation, and engagement. In this study, the writer will focus on the attitude study that appears in the compass's daily Instagram comments column. The method used in this study is a qualitative method. The theory used in this study refers to Martin's theory which is supported by Rose and White. Data collection techniques in this study emphasize the process of documentation. The results of the analysis of public comments indicate, public response to the existence of Basuki Tjahaja Purnama in the government is relatively balanced. This can be seen from the amount of polarity between positive and negative having the same amount, but has different patterns in the type of attitude that arises in the comments column.Kata kunci: Appraisal, Affect, Judgement, Appreciation, Polaritas, Ahok, Pertamina

There is an evidence that only a limited number of independent audit firms are interested in performing governmental audit (O'Keefe,1992). Furthermore, non-governmental auditors are believed to be less "independent" and proner to lose sight of programmatic demand to safeguard public trust than governmental auditors.To understand the supply of governmental audit services better, the gates independent audit firm partner's opinions on governmental audits and their motivation to pursue these engagements. The survey measures partner's belief about rewards instrumentalities derived from governmental audits and effects of the two risk factors, authority changes and political climate, on partner motivation to pursue governmental audits.The results of the multiple regression study between independent (rewards instruments and environmental risk factors) and dependent (partner motivation) show that rewards instrumentalities have a positive correlation towards partner motivation, whereas environmental risk have a negative one.It can be generally concluded that partners often act cautiously before accepting an enggagement letter offer to perform governmental audit, because of its environmental risk factors; in the form of authority changes and political climate. Though in practice, it will intensify rewards instrumentalities in the form of personal enjoyment, career opportunities and audit partner status.Keywords: partner motivation, intrinsic and extrinsic rewards, personal enjoyment, career opportunities, status, environmental risk factors, political climate, authoritative changes, decoupled.

Menurut peraturan perundang-undangan, pemilihan anggota Badan Pemeriksa Keuangan (BPK) dilakukan oleh DPR dengan memperhatikan pandangan DPD yang dalam hal ini dilakukan oleh Badan Musyawarah. Sementara itu, pengaturan di dalam Pasal 23E ayat (1) Undang-Undang Dasar Negara Republik Indonesia menegaskan bahwa BPK harus menjadi lembaga negara yang mandiri. Keterlibatan DPR sebagai lembaga legislatif yang secara tunggal menentukan pimpinan BPK, dinilai sarat akan kepentingan politis dan mempengaruhi independensi atau kemandirian BPK. Studi ini meneliti bagaimana kewenangan DPR yang seharusnya dalam proses pemilihan pejabat publik lembaga negara dan membandingkan proses pemilihan pimpinan supreme audit institution (BPK) di 20 negara. Penelitian ini dilakukan melalui metode yuridis-normatif dengan mengacu pada hukum dan peraturan di Indonesia dan konstitusi negara-negara yang diperbandingkan. Analisis makalah ini memiliki ruang lingkup perbandingan terkait dengan konsep pemilihan pimpinan BPK dan keterlibatan lembaga-lembaga tinggi negara dalam pemilihan pimpinan BPK tersebut. Hasil dari perbandingan menunjukkan, pemilihan pimpinan BPK memerlukan lebih dari satu lembaga negara untuk menjalankan prinsip check and balances antar lembaga dan menjaga kemandirian lembaga audit suatu negara. Tulisan ini diharapkan dapat memberikan masukan bagi pembuat kebijakan dalam menunjuk pimpinan Badan Pemeriksa Keuangan di Indonesia di masa depan.

Criminal Procedure Code in the document asserted that the defendant-formation-convict defendant as a "Seeker of Justice", then the suspect-defendant-convict get the attention and protection of the law by setting the portion of his or her rights are quite large. Criminal Procedure Code can be considered as an oriented arrangement of substance abusers. Over ± 30 years KUHAP rights owned by the perpetrator, especially during the last 10 years, little by little reduced by the law governing criminal procedure in the legislation spread outside the Penal Code. The arrangement does not mean deprivation of the rights of the suspect-defendant-convict who had been there before, but the reduction of quality in the implementation or fulfillment of their legal rights in such a way that essentially contrary to the philosophy underlying the establishment of legal norms in the Code of Criminal Procedure or the laws in the context of political conflict granting legal protection to suspects, accused-convict. Therefore, there should be firmness in the draft Law on Criminal Procedure that the formation of the new Code of Criminal Procedure did not reduce or remove the least the rights of suspects, defendants, and convicts who have been published in the Code of Criminal Procedure, on the contrary the Draft Law on the Law of Criminal Procedure in fact strengthen it with more concrete legal instruments and easy to apply.Keywords: Judge Commisioner, Supervision, InspectionABSTRAKDokumen KUHAP menegaskan bahwa terdakwa-narapidana sebagai "Pencari Keadilan", maka tersangka-terdakwa-narapidana mendapatkan porsi perhatian dan perlindungan hukum dengan menetapkan bagian hak yang cukup besar. KUHAP dapat dianggap sebagai suatu pengaturan untuk pelaku substansi. Selama ± 30 tahun hak KUHAP yang dimiliki oleh pelaku, terutama selama 10 tahun terakhir, sedikit demi sedikit dikurangi dengan hukum yang mengatur acara pidana dalam perundang-undangan yang tersebar di luar KUHP. Pengaturan ini tidaklah berarti perampasan hak-hak tersangka-terdakwa-narapidana yang sudah ada sebelumnya, tapi pengurangan kualitas dalam penerapan atau pemenuhan hak-hak hukum mereka sedemikian rupa yang pada dasarnya bertentangan dengan filosofi yang mendasari pembentukan norma hukum dalam KUHAP atau hukum dalam konteks konflik politik pemberian perlindungan hukum untuk tersangka-terdakwa-narapidana. Oleh karena itu, harus ada ketegasan dalam draft UU Acara Pidana bahwa pembentukan Kode baru Acara Pidana tidak mengurangi atau menghapus setidaknya hak-hak tersangka, terdakwa, dan narapidana yang telah diterbitkan dalam KUHAP, Sebaliknya, RUU tentang Hukum Acara Pidana, pada kenyataannya, memperkuatnya dengan instrumen hukum yang lebih konkret dan mudah diterapkan.Kata Kunci: Hakim Komisaris; Pengawasan; Pemeriksaan

AbstractGeneral elections are held with the aim of electing people's representatives, as well as to form a government that is democratic, strong, and obtains popular support. Besides aiming to realize national goals as the 1945 Constitution. In general elections there are candidates who are not proposed by political parties or a combination of political parties called individual candidates or independent candidates. This research uses normative juridical and library research by evaluating the laws and regulations, books, journals, and related internet sources. The results of the study showed that there were still no legitimate or independent candidates being approved, thus indicating the blockage of citizens' constitutional rights to be elected in a general election.Keywords: General Election, Presidential and Vice-Presidential Candidates, Individual or Independent Candidates

Implementation of decentralization in Indonesia, as mandated by Law Number 32/2004, has three main objectives, which include improving the welfare of society, public services, and regional competitiveness. This study holds an assumption the that the importance of Local Government Performance System, both in order to reduce euphoria as well as to ensure the accomplishment of decentralization goals that set out by the law. The ministry of Home Affairs, has developed three local government performance measurement system as mandated by PP Number 6/2008, namely: the evaluation system of new autonomous regions (EDOB), the evaluation of local governance performance system (EKPPD), and the evaluation of regional autonomy capacity (EKPOD). This study assesses the framework and applicability of the EKPOD system. Using data from 17 Districts/ municipal governments, the researcher conclude that EKPOD data are limited. With respect to data availability, these are limited to 2004-2006 period, which is not long enaugh to use in assessing the EKPOD system which requires 5 years in succession. Of the required 175 data units, only 40-60% are available (70-105 data units). These findings and statistical factor analysis, suggest that the number of EKPOD indicators should be reduced to 19 with 25 data elements. This will not only enhance system applicability, but also reduce financial resources needed to establish he baseline data by 86 percent.

The purpose of this study was to know whether there was significant influence of political connection of the board of directors and board of commissioners on the ROE and asset turnover. The results from this study demonstrated that the political connection of the board of directors and board of commissioners had no affect on ROE and asset turnover. Firm size has positive effect on ROE and asset turnover. The board size has a significant influence on ROE.

The purpose of this study was to know whether there was significant influence of political connection of the board of directors and board of commissioners on the ROE and asset turnover. The results from this study demonstrated that the political connection of the board of directors and board of commissioners had no affect on ROE and asset turnover. Firm size has positive effect on ROE and asset turnover. The board size has a significant influence on ROE.

The purpose of this research is to test whether politic connections commissioners and characteristic' companies can influence tax avoidance which is done by the companies. Object of thisresearch is all of the BUMN companies from various sectors which are listed in IndonesianStock Exchange 2011-2013. The data which is used is secondary data directly obtain from BEIwebsite and each of companies website by using documentation technique. The data is analyzedby using double regression analysis method and hypotheses test. Based on the result of the testwhich is done in this research, it shows that all of independent variables do not influence towardthe tax avoidance, either through Gaap ETR or Current ETR. With the t-test of political connections, the average attendance, Roa, DER and firm size have no effect on tax evasion as measuredby ETR and Current ETR Gaults, but the number of board meetings negatively affects the taxevasion measured by Current ETR partiallyKeywords:Political connection, commissioners, characteristic of companies, and tax evasion

ABSTAK Penelitian ini bertujuan untuk menguji secara empiris pengaruh insentif eksekutif, kepemilikan institusional, komisaris independen, corporate risk dan koneksi politik terhadap tax avoidance. Populasi penelitian ini adalah perusahaan BUMN yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2015-2019 yaitu sebanyak 20 perusahaan. sampel penelitian berjumlah 100 laporan perusahaan yang dipilih dengan metode purposive sampling. Data yang digunakan adalah data sekunder yang diperoleh di Bursa Efek Indonesia (BEI) dan analisis data menggunakan regresi linier. Hasil dalam penelitian ini membuktikan bahwa insentif eksekutif, kepemilikan institusional, komisaris independen, corporate risk dan koneksi politik tidak memiliki pengaruh positif terhadap tax avoidance. Kata kunci: Insentif Eksekutif, Kepemilikan Institusional, Komisaris Independen, Corporate Risk, Koneksi Politik, Tax Avoidance =============================================================================================== ABSTRACT This study aims to empirically examine the effects of executive incentives, institutional ownership, independent commissioners, corporate risk and political connections on tax avoidance. The population of this research is BUMN companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019, as many as 20 companies. The research sample of 100 company reports were selected by purposive sampling method. The data used are secondary data obtained on the Indonesia Stock Exchange (IDX) and data analysis using linear regression. The results in this study prove that executive incentives, institutional ownership, independent commissioners, corporate risk and political connections do not have a positive influence on tax avoidance. Keywords: Executive Incentives, Institutional Ownership, Independent Commissioners, Corporate Risk, Political Connections, Tax Avoidance

The Regional Head Election of Labuhanbatu Regency is one of the forums for political participation for the public. The results of the independent candidate's vote in the Labuhanbatu Regency Election 2015 were able to compete with political party candidate. This phenomenon shows the public interest in choosing independent candidates. This research aims to determine how the effect of public perception on interest in choosing independent regional head candidate. Research method uses hypothesis test between X variable (perception) and Y variable (interest) and looks for the relationship between it. Population in research were voters in Rantau Utara District. Research used questionnaire distributed to 100 respondents who were selected through a sampling technique. Data analysis technique using cross tabulation, Pearson correlation and hypothesis test. Keyword : Independent Candidate, Perception, Interest, Political Participation

The government provides more effective and efficient public services in the context of accelerating regional economic development through vision and mission, superior programs and activities directed at developing local potential according to the characteristics of the basic needs of the local community by taking into account the available resources that can be used as a mainstay sector to attract tourists from outside the area. The local government of Kediri City supports this effort with the flagship program of Kampung Keren (Creative and Independent). The research was carried out in the Kampung Dalem Village, Kediri City with the objectives of the research being (1) analyzing the types of regional superior product potential based on the type of marketing product entity, stakeholder participation, and marketing strategies in the Kampung Keren clusters, (2) analyzing the barriers to potential product development superior areas supporting the Kampung Keren clusters, (3) analyzing the causes of obstacles to the development of potential superior products from the areas supporting the Kampung Keren clusters, (4) analyzing SWOT-QSPM-based development strategies for regional superior products based on Kampung Keren clusters. The methodology is descriptive and the data is collected through discussion, documentation, and direct observation with 30 informants or respondents. The results of the study are 50 (fifty) potential local products that can be developed to support urban tourism based on the Kampung Keren cluster with various types of marketing product entities, especially services, with the largest community participation, and the level of promotion that must be more varied. The obstacles are especially in terms of limited budget and the main cause of the COVID-19 pandemic which requires the government to reallocate the budget for the development of Kampung Keren for prevention, handling and recovery of the economic impact of the COVID-19 pandemic. government stakeholders, entrepreneurs, citizens, media, academics, in providing participation in goods, money, thoughts, expertise, personnel.

Sistem hukum yang terdapat pada seluruh negara-negara di dunia memiliki karekteristik yang berbeda-beda, hal tersebut di sebabkan berbagai faktor baik dari pengeruh segi politik, sosiologis, kultur dan bahkan karena proses lahirnya negara yang bersangkutan, serta perkembangan dan perubahan yang terjadi pada negara yang bersangkutan. Sebagaimana kita ketahui bahwa negara Indonesia adalah negara yang mana sistem hukumnya dipengaruhi oleh sistem hukum Eropa Kontinental hal tersebut di karenakan Indonesia pernah menjadi bangsa yang dijajah oleh Pemerintah Hindia Belanda selama kurang lebih dari hampir tiga setengah abad lamanya, dan hal ini juga secara langsung maupun tidak langsung juga mempengaruhi sistem hukum bangsa Indonesia.

This paper reviews decision Number 1595 K/Pid.Sus/2020 dated May 28, 2020, regarding the case of the defendant Kang Hoke Wijaya (commissioner of Hosian Sejati corporation). In their decision, the panel of judges at the cassation level overturned the decision of the previous level court which only imposed the crime of "continuous embezzlement in office" into a criminal offense of "continuous embezzlement in office and money laundering (TPPU)". The purpose of this research is to identify and analyze the responsibility of the commissioner for embezzlement in office from the perspective of money laundering. The research method used a normative juridical with legislation and case approach in the form of court decisions that have legally binding. The research concluded that the panel of judges at the cassation level was correct in their decision, as stipulated and threatened with criminality in Article 374 of the Criminal Code in conjunction with Article 64 paragraph (1) of the Criminal Code and Article 3 of Law Number 8 of 2010, where the defendant had committed a crime of money laundering for the proceeds of the crime of embezzlement in his position as a commissioner of Hosian Sejati corporation. The authority and responsibility of the defendant as a commissioner and holder of 60% of the company's shares do not constitute legality for the defendant in committing money laundering. The subject of responsibility for the crime of money laundering is not only borne by the defendant as an individual but can also be a collective responsibility of the corporation as a community. Keywords: Accountability, Embezzlement in Office, Money Laundering