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"Penelitian ini bertujuan menganalisis faktor determinan yang mempengaruhi akuntabilitas dan transparansi Kementerian/Lembaga. Faktor determinan dibagi menjadi dua yaitu faktor internal dan temuan audit BPK. Data yang digunakan merupakan data sekunder. Periode pengamatan adalah tahun anggaran 2010-2012. Metode penelitian adalah kuantitatif dengan data panel,dengan menggunakan ordered logit. Hasil penelitian membuktikan bahwa variabel tingkat kompleksitas, kegiatan dekonsentrasi, temuan ketidakpatuhan terhadap peraturan perundangundangan, dan tingkat penyimpangan anggaran berpengaruh negatif terhadap kemungkinan tingginya akuntabilitasdantransparansiKementerian/Lembaga.

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objective of this research to analyze determinants of accountability and transparency in Ministries/Institutions. Determinant factors were divided into two groups: internal factor from Ministries/Institutions and BPK?s audit findings. The data used in this study is a secondary data. Observation period used is year 2010- 2012. Research method is a quantitative with panel data, using an ordered logit models. The study find that complexity level, deconcentration activities, findings related to noncompliance with laws and regulations, and the level of budget irregularities has negative effect on the possibility of high accountability and transparency in Ministries/Institutions."

"Abstract. Research indicates that accountability system has not been effectively implemented yet and the pattern is found out to be bureaucratic. In order to revitalize this system, we should emphasize and pay more attention on: (1) the improvement of capacity in strategic planning formulation process, and (2) the effectiveness of performance monitoring and evaluation. To accelerate both, the support of proper Information Communication Technologies (ICTs) and e-Government system is of vital importance. This research result, that revitalization for accountability system that emphasizes the need to establish a new functional institutions, namely GAPURA KOTA model. Abstrak.Berdasarkan hasil penelitian, pelaksanaan sistem akuntabilitas belum efektif dan terdapat kecenderungan pola yang birokratis. Dalam rangka untuk merevitalisasi sistem ini, sebaiknya menekankan dan membayar perhatian lebih : (1) peningkatan kapasitas dalam proses perumusan perencanaan strategis, dan (2) efektivitas dari tindakan pengawasan dan evaluasi. Penelitian ini bertujuan untuk memperkenalkan model pembangunan institusi yang berdasarkan teknologi informasi dan komunikasi. Hasil penelitian ini, mengusulkan revitalisasi akuntabilitas yang menekankan kebutuhan untuk membangun lembaga-lembaga fungsional baru, yaitu model GAPURA KOTA"

"Abstrak Educational organizations are public sector organizations, making transparency and accountability two important principles that must be reflected in their financial management. This requirement is enshrined in the Law of the Republic of Indonesia Number 12 of 2012 on University. Two factors that can potentially influence transparency and accountability of financial management are the presentation of financial report of the organization in question and accessibility to such statements. This research is intend to analyze the impact of financial report presentation and accessibility to financial reports on transparency and accountability of financial management of a state university in Malang City. Rate of returned and completed questionnaire is 100 percent, comprising of 252 questionnaires. Data analysis is conducted using multiple linear regression. There are two independent variables used in this research, namely the presentation of financial reports and accessibility to financial reports, and two independent variables, namely transparency and accountability of financial management. The result of this research indicates that the presentation of financial reports and accessibility to financial reports have a positive impact on transparency and accessibility in financial management. This in turn implies that the public would consider that financial management at the state university is accountable if its financial report is prepared in accordance with the applicable standards and easily accessed."

"Naturalisasi sungai sebagai kebijakan penanganan banjir Jakarta dikeluarkan pada 2019, dan dijanjikan menjadi solusi permasalahan banjir Jakarta. Bukannya menjadi solusi  permasalahan banjir Jakarta, banjir besar 2020 mengakibatkan korban jiwa, dan pengungsi meningkat tajam. Penelitian mengenai naturalisasi sungai ini dilakukan dengan metode yuridis normatif untuk menguji norma hukum naturalisasi, yaitu Peraturan Gubernur DKI No.31 Tahun 2019. Penelitian ini dilakukan metode studi pustaka, dan dijelaskan dengan metode deskriptif kualitatif. Konsep naturalisasi dalam Pergub DKI No.31/2019 tidak dapat direalisasikan di Jakarta karena relokasi penduduk bantaran sungai tidak dilakukan. Tidak sinkronnya Pusat dengan DKI menjadi permasalahan dalam pelaksanaan, pembinaan, dan pengawasan naturalisasi. Kurangnya transparansi, dan akuntabilitas DKI dalam melaksanakan naturalisasi menyebabkan naturalisasi sungai tidak berjalan secara efektif. Dengan permasalahan yang ada, Penulis menyarankan adanya relokasi penduduk bantaran sungai Jakarta, adanya koordinasi DKI dengan Pusat dalam pelaksanaan, pembinaan, dan pengawasan naturalisasi sungai, serta keterbukaan, dan pertanggungjawaban dari program naturalisasi sungai kepada masyarakat DKI.

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River naturalization as a policy for handling floods in Jakarta was issued in 2019, and promised to be the solution to the Jakarta flood problem. Instead of being a solution to the Jakarta flood problem, the 2020 great flood caused fatalities, and refugees increased sharply. Research on the naturalization of the river was conducted using the normative juridical method to test the norms of the law of naturalization, namely DKI Jakarta Governor Regulation No.31 of 2019. This research was conducted a literature study method, and explained with a descriptive qualitative method. The concept of naturalization in the DKI Governor Regulation No. 31/2019 cannot be realized in Jakarta because the relocation of residents along the river banks is not carried out. The asynchronization between the Center Government and DKI is a problem in the implementation, guidance and supervision of naturalization. The lack of transparency and accountability of DKI in implementing naturalization has led to the naturalization of rivers not working effectively. With the existing problems, the author suggests the relocation of residents of the Jakarta riverbanks, the coordination of DKI with the Center Government in the implementation, guidance and supervision of river naturalization, as well as transparency and accountability of river naturalization programs to the people of DKI."

"Yurisprudensi tetap merupakan salah satu produk hukum dari Mahkamah Agung yang memiliki peranan penting dalam perkembangan ilmu hukum. Salah satu fungsi dari yurisprudensi tetap ialah sebagai rujukan hakim dalam mengadili perkara. Kendati demikian, yurisprudensi tetap sering diabaikan oleh hakim dalam mengadili suatu perkara. Hal ini terjadi dikarenakan, adanya pandangan bahwa yurisprudensi tetap, bukan merupakan suatu sumber hukum di civil law serta dianggap mencederai nilai-nilai kemerdekaan hakim. Meskipun demikian harus dipahami bahwa yurisprudensi tetap adalah norma undang-undang yang dikonkritkan, sehingga sebenarnya yurisprudensi tetap adalah salah satu sumber hukum tata negara di Indonesia. Oleh karenanya, yurisprudensi tetap tidak mencederai kemerdekaan hakim.

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Precedent is one of the law products from Supreme Court that has important role in the development of the jurisprudence. One of the functions of the precedent is being a reference of the judges in adjudication. Nevertheless, precedent is often being ignored by the judge in adjudicating a case. This is happens because of some argument that said that the precedent is not a the source of law in civil law and considered wounded the judiciary independence. However it should be understood that the precedent is the norm of the statutes, that is being concreted, so the precedent is one of the sources of the constitutional law in Indonesia actually. Therefore, the precedent does not harm the judiciary independence."

"Sebelum berlakunya Undang-Undang Nomor 16 Tahun 2001 tentang Yayasan, telah banyak yayasan yang didirikan di Indonesia. Namun pendirian yayasan tersebut ditinjau baik dari segi formal maupun dari segi material belum seragam. Di masyarakat ada kesan bahwa dalam aktifitasnya yayasan yang milakukan aktifitas dan usaha-usahanya tidak lagi bersifat sosial namun telah bergeser ke arah komersial. Dengan berlakunya Undang-Undang Nomor 16 Tahun 2001 tentang Yayasan dan Undang-undang Nomor 28 Tahun 2004 tentang Perubahan atas Undang-undang Nomor 16 Tahun 2001 tentang Yayasan tentunya ada pengaturan-pengaturan yang lebih jelas yang menjamin kepastian hukum. Di antara pasalnya adalah Pasal 49 yang mengatur tentang kewajiban membuat laporan tahunan sebagai bentuk pertanggung-jawaban yayasan kepada donatur, pihak ketiga dan publik dan Pasal 52 ayat 2 tentang ikhtisar laporan keuangan wajib diumumkan dalam surat kabar harian berbahasa Indonesia agar dapat diketahui oleh publik sesuai dengan asas keterbukaan dan akuntabilitas. Asas-asas good corporate governance yang antara lain terdiri dari asas keterbukaan dan akuntabilitas telah diterapkan pada pemerintahan dan perusahaanperusahaan, apakah asas-asas ini juga wajib diterapkan pada Yayasan ? Bagaimana implementasinya dalam yayasan ?Dalam tesis ini penulis akan meneliti apa yang menjadi pertanyaan seperti tersebut di alas. Dalam tesis ini penulis menggunakan penelitian yuridis normatif yang bersifat deskriptif, memakai studi dokumen melalui bahan hukum primer, sekunder, tersier sebagai alat pengumpul data. Setelah data diolah kemudian dilakukan analisis.Dari hasil penelitian dan analisis penulis dapat menyimpulkan bahwa yayasan wajib menerapkan asas keterbukaan dan asas akuntabilitas. Dalam implementasinya, yayasan KEHATI telah menerapkan asas keterbukaan dan akuntabilitas meski belum sempurna seperti adanya laporan tahunan, laporan keuangan yang diaudit dan laporan keuangan yang telah diumumkan disurat kabar harian.Saran dalam penulisan ini adalah untuk mewajibkan setiap yayasan dilakukan audit keuangannya oleh Akuntan Publik tanpa membedakan sumber perolehan sebagai cerminan asas keterbukaan dan akuntabilitas dan menyesuaikan Pasal 9 anggaran dasar KEHATI terhadap Pasal 52 ayat 2 Undang- Undang Nomor 28 Tahun 2004.

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Before the implementation of the law No,16 Year 2001 concerning Foundation, there had been already foundations exist in Indonesia. However, the establishment of those foundation is not yet uniformed regarded from the material perspective. There is an image in the society that currently a foundation doesn't only conduct a social activities, but also the commercial one. The implementation of the Law No.I6 Year 2001 concerning Foundation and the law No.28 Year 2004 concerning the Change on the Law No.16 Year 2001 concerning Foundation has ensured a more clear regulation on this matter, one of which is the Article 49 regulating the obligation to make an annual report as the manifestation of the foundation's responsiility towards the donors, the third party and th epublic, and Article 52 section 2 concerning the summary of the finnncial report shoould be published in the daily newspaper to be accessed by the public, in accordance with the principles of transparency and accountability. The principles of good corporate governance also manifested in the principles of transparency and accountability applied by the government and companies. The question is, are these principles also should be implemented in a foundation?The writer applies a descriptive juridical nonnative method, using document study conducted over as primary, secondary and tertiary legal materials as the data collecting instrument, of which then analyzed.The research shows the there is a need to implement the principels of transparency and accountability on foundation. In the case of KEHATI Foundation, the foundation has already been implementing thos principles, in form of annual report, audited financial report as well as the publishment of those report in the daily newspapers, despite the imperfectness on the process.The recommendation to be suggested is that it is necessary to oblige all foundations to audit its financial condition, conducted by a public accountant, without distinguishing source of the amount. As the manifestation of the principles of transparency and accountability, which is in accordance with the Article 20 section 5 of the KEHATI's general guidance and towards Article 52 section 2 law No.28 year 2004."

"Penelitian ini bertujuan untuk untuk mengetahui praktik akuntabilitas dan transparansi yang dilakukan oleh beberapa lembaga amil zakat di Jakarta dan sekitarnya (PKPU, Dompet Dhuafa, LAZISNU, dan LAZISMU) dan untuk mengetahui bagaimana persepsi pemberi dana terhadap praktik akuntabilitas dan transparansi dalam pengelolaan lembaga amil zakat. Akuntabilitas dan transparansi dalam penelitian ini difokuskan pada administrasi, keuangan dan program. Metode yang digunakan dalam penelitian ini adalah deskriptif kualitatif dengan pengumpulan data melalui wawancara, observasi dan kuisioner. Hasil penelitian menunjukkan jika akuntabilitas dan tranparansi lembaga amil zakat dalam hal administrasi, keuangan, dan program sudah cukup baik. Namun dalam pengelolaannya masih banyak karyawan yang mempunyai tugas ganda, dan belum adanya sanksi/peraturan jelas akan tindak korupsi.Selain itu berdasarkan persepsi pemberi dana, praktik akuntabilitas dan transparansi dalam pengelolaan lembaga amil zakat sangatlah penting.

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This research aims to determine the accountability and transparency practices undertaken by some zakat institutions in Jakarta and surrounding areas and to find out how the perception of donors on the practice of accountability and transparency in the management of zakat institutions. Object of the research are PKPU, Dompet Dhuafa, LAZISNU, and LAZISMU. Accountability and transparency in this research focus on administrative, financial and program. The method used in this research is descriptive qualitative data collection through interviews, observation and questionnaires.

Results show if accountability and transparency zakat institutions in administration, finance, and the program is good enough. However, the management is still a lot of employees who have the dual task and the lack of sanctions / regulations would expressly corruption. Beside that based on the perception of donors, practice of accountability and transparency in the management of zakat institutions is essential."