Suchergebnisse

This study aims to analyze the quality of the examination of State Financial Management conducted by the Financial Examination Agency (BPK) of the Republic of Indonesia representative of South Sulawesi. Analyze how the criteria in giving opinion on regional finance so that the Opinion is in line with the findings of irregularities, besides how the results of the BPK's examination or findings can be used as a basis for law enforcement against the examinee if found to be a violation which is great for some parties. The method used in this research is descriptive type with the aim to provide a factual description of the quality of audits conducted by the BPK on State Finance. Qualitatively analyzed based on reports and records in the field. With data collection techniques including primary data, namely observation and interviews and secondary data, namely library research and documentation. The results of the study show that the audit process carried out by the BPK, namely, Planning, Implementation and Reporting of Examination, has a process that gives the entity a great opportunity to achieve WTP, namely the value of materiality which is quite tolerant and the number of meeting opportunities provided by the examiner and entity so that opportunity to commit fraud by negotiating so that the auditor does not contain findings. The advantage gained by the entity from the results of BPK's examination is getting trust from the community, obtaining Regional Incentive Funds and as a high selling point in political contestation.Penelitian ini bertujuan untuk menganalisis kualitas dari pemeriksaan Pengelolaan Keuangan Negara yang dilakukan oleh Badan Pemeriksa Keuang (BPK) Republik Indonesia perwakilan Sulawesi Selatan. Menganalisa bagaimana kriteria dalam memberikan opini terhadap keuangan daerah sehingga Opini selaras dengan temuan penyimpangan yang diungkap oleh BPK, selain itu juga bagaimana hasil pemeriksaan atau temuan BPK dapat dijadikan dasar penegakan hukum terhadap terperiksa jika ditemukan ada pelanggaran serta dengan diperolehnya opini terbaik dari BPK akan menjadi keuntungan yang besar bagi beberapa pihak. Metode yang digunakan dalam penelitian ini adalah tipe deskriptif dengan tujuan untuk memberikan gambaran faktual mengenai Kualitas pemeriksaan yang dilakukan BPK terhadap Keuangan Negara. Dianalisa secara kualitatif berdasarkan laporan dan catatan yang ada di lapangan. Dengan teknik pengumpulan data meliputi data primer yaitu observasi dan wawancara serta data sekunder yaitu studi kepustakaan dan dokumentasi. Dari Hasil penelitian menujukkan bahwa rangkaian proses pemeriksaan yang dilakukan BPK yaitu, Perencaanaan, Pelaksanaan dan Pelaporan Pemeriksaan terdapat proses yang memberi peluang besar entitas meraih WTP yaitu pada penetapan nilai materialitas yang cukup tinggi toleransinya serta banyaknya kesempatan pertemuan yang diberikan oleh prosedur antara pemeriksa dan entitas sehingga peluang untuk melakukan kecurangan dengan menegosiasikan agar auditor tidak memuat temuan. Keuntungan yang diperoleh oleh entitas dari hasil pemeriksaan BPK adalah mendapat kepercayaan dari masyarakat, memperoleh Dana Insentif Daerah dan sebagai nilai jual yang tinggi dalam kontestasi politik.

This study aims to analyze the quality of the examination of State Financial Management conducted by the Financial Examination Agency (BPK) of the Republic of Indonesia representative of South Sulawesi. Analyze how the criteria in giving opinion on regional finance so that the Opinion is in line with the findings of irregularities, besides how the results of the BPK's examination or findings can be used as a basis for law enforcement against the examinee if found to be a violation which is great for some parties. The method used in this research is descriptive type with the aim to provide a factual description of the quality of audits conducted by the BPK on State Finance. Qualitatively analyzed based on reports and records in the field. With data collection techniques including primary data, namely observation and interviews and secondary data, namely library research and documentation. The results of the study show that the audit process carried out by the BPK, namely, Planning, Implementation and Reporting of Examination, has a process that gives the entity a great opportunity to achieve WTP, namely the value of materiality which is quite tolerant and the number of meeting opportunities provided by the examiner and entity so that opportunity to commit fraud by negotiating so that the auditor does not contain findings. The advantage gained by the entity from the results of BPK's examination is getting trust from the community, obtaining Regional Incentive Funds and as a high selling point in political contestation.Penelitian ini bertujuan untuk menganalisis kualitas dari pemeriksaan Pengelolaan Keuangan Negara yang dilakukan oleh Badan Pemeriksa Keuang (BPK) Republik Indonesia perwakilan Sulawesi Selatan. Menganalisa bagaimana kriteria dalam memberikan opini terhadap keuangan daerah sehingga Opini selaras dengan temuan penyimpangan yang diungkap oleh BPK, selain itu juga bagaimana hasil pemeriksaan atau temuan BPK dapat dijadikan dasar penegakan hukum terhadap terperiksa jika ditemukan ada pelanggaran serta dengan diperolehnya opini terbaik dari BPK akan menjadi keuntungan yang besar bagi beberapa pihak. Metode yang digunakan dalam penelitian ini adalah tipe deskriptif dengan tujuan untuk memberikan gambaran faktual mengenai Kualitas pemeriksaan yang dilakukan BPK terhadap Keuangan Negara. Dianalisa secara kualitatif berdasarkan laporan dan catatan yang ada di lapangan. Dengan teknik pengumpulan data meliputi data primer yaitu observasi dan wawancara serta data sekunder yaitu studi kepustakaan dan dokumentasi. Dari Hasil penelitian menujukkan bahwa rangkaian proses pemeriksaan yang dilakukan BPK yaitu, Perencaanaan, Pelaksanaan dan Pelaporan Pemeriksaan terdapat proses yang memberi peluang besar entitas meraih WTP yaitu pada penetapan nilai materialitas yang cukup tinggi toleransinya serta banyaknya kesempatan pertemuan yang diberikan oleh prosedur antara pemeriksa dan entitas sehingga peluang untuk melakukan kecurangan dengan menegosiasikan agar auditor tidak memuat temuan. Keuntungan yang diperoleh oleh entitas dari hasil pemeriksaan BPK adalah mendapat kepercayaan dari masyarakat, memperoleh Dana Insentif Daerah dan sebagai nilai jual yang tinggi dalam kontestasi politik.

Researchers in many countries consider that independent candidates affect the quality of elections wherein independent candidates can enhance the consolidation of democracy within the context of political openness, bring about more competitive elections, and become an established pathway for alternative leadership figures. In Indonesia, these conclusions need to be further explored with the implementation of provisions regarding independent candidates in local elections. Therefore, the main objective of this research is to illustrate the political events involving each individual candidate based on questions of individual actions. The main questions relate to why candidates choose the path of an independent, what capital they have, why are independent candidates more influential than others, and what are the consequences of their presence for democracy in Indonesia. This paper concludes that the independent track is merely one of the means available, in addition to the party, in pursuing political office in local elections. There is no apparent footing relating to what independent candidates stand for. Moreover, there is yet to be an independent candidate who is truly a social activist wanting to promote alternative issues, a representative of interest groups, or a representative of classes in the local community. Independent candidates are a part of a Schumpeterian procedural logic which is merely for political elite circulation. To put it simply, there is nothing new and rejuvenating in the practices of local democracy in Indonesia.

Abstrak Institusionalisasi kebijakan dana kelurahan merupakan studi yang mempelajari tentang proses pelaksanaan terhadap kebijakan dana kelurahan yang telah ditetapkan pemerintah. Dana kelurahan dialokasikan pemerintah melalui Peraturan Pemerintah Nomor 17 Tahun 2018 tentang Kecamatan dengan melihat keberhasilan yang dicapai dana desa dalam pembangunan dan pemberdayaan masyarakat. Penelitian ini bertujuan mengkaji dan menganalisis model institusionalisasi kebijakan dana kelurahan di Kecamatan Tempe Kabupaten Wajo. Tipe penelitian yang digunakan adalah kualitatif yang memberikan gambaran faktual mengenai tujuan penelitian. Hasil penelitian menunjukkan: pelaksanaan kebijakan dana kelurahan di Kecamatan Tempe Kabupaten Wajo sesuai dengan model institusionalisasi, yakni Rational Choice Institusionalism, Historical Institusionalism, Sosiologis Institusionalism, Discursive Institusionalism, dan Political Game. Kata Kunci: Institusionalisasi, Dana Kelurahan, Kebijakan, Wajo Abstract The Institutionalization of urban village fund policy is a study to learn about the implementation of the urban village fund policy process. The fund was allocated by the government through Government Regulation Number 17 of 2018 about Sub-Districts for the development of urban village/village facilities, infrastructure, and community empowerment by referring to the success of urban village/village funds. This study aimed to examine and analyze the institutionalization model of urban village fund policy in Tempe District of Wajo Regency. This research used qualitative approach to provide a factual picture of the research objectives. The results showed that the implementation of urban village fund policy in Tempe District of Wajo Regency fulfilled the institutionalization models namely Rational Choice Institutionalism, Historical Institutionalism, Sociological Institutionalism, Discursive Institutionalism, and Political Game. Keywords: Institutionalization, Village Fund, Policy, Wajo

This paper aims to examine the bureaucratic pathology of waste management in Sinjai Regency as well as the government's efforts to deal with the pathology that occurs. The type of research used in this research is qualitative which will provide a factual picture of the research objectives. The results showed: the form of pathology found, namely Disfunctions of bureaucracy and Mal-Administration of the government structurally must implement waste management policies, namely the facilities and infrastructure must comply with regulations and the performance of officers who should run according to their duties and functions Efforts that must be made by the government, namely guidance and supervision of the regulations that have been set and contained in the regional regulations of Sinjain Regency number 10 of 2017 must be maximized. The efforts made by the Sinjai Regency government in overcoming the form of bureaucratic pathology faced in the implementation of hygiene policies, namely the lack of guidance, such as education on awareness of cleanliness to the public and supervision of people who are still littering in any place carried out at every level of government starting from the Regency level, the District level to the village level.