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"[ABSTRAKPenelitian ini bertujuan untuk mengetahui kualitas laporan keuangan, kualitaslaporan akuntabilitas kinerja dan kualitas pelayanan publik dalam menunjangkeberhasilan reformasi birokrasi pada Kementerian Hukum dan HAM Tahun2013. Metode penelitian deskriptif digunakan dalam penelitian ini dengan desainpenelitian studi kasus. Hasilnya, laporan keuangan Kementerian Hukum danHAM telah memenuhi karakteristik kualitatif laporan keuangan berdasarkan PPNomor 71 Tahun 2010; LAKIP disajikan sesuai SK LAN Nomor239/IX/6/8/2003, kualitas pelayanan publik baik (survei IKM skor 73,57),perolehan opini WTP dari BPK, kualitas laporan akuntabilitas kinerja (nilaiLAKIP “B”), dan kualitas pelayanan publik yang baik (survei IKM) telahmendukung keberhasilan reformasi birokrasi di Kementerian Hukum dan HAMTahun 2013. Saran penelitian dalam mempertahankan opini WTP yang sudahdiperoleh harus terus melakukan pemantauan kinerja secara rutin, kendala harusdijelaskan dan dicantumkan dalam laporan akuntabilitas kinerja, meningkatkankualitas SDM untuk mempercepat pelayanan dan membentuk tim pengawasgratifikasi.

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ABSTRACTThis study aims to determine the quality of financial reporting, quality ofperformance accountability reports and quality of public services in supporting thesuccess of the bureaucracy reforms at the Ministry of Law and Human Rights2013. The methods used in this study are descriptive method and case studyanalysis. The results are Ministry of Law and Human Rights financial report hasfulfilled the qualitative characteristics of financial statements under PP No. 712010, performance accountability report has been presented accordance with SKLAN LAKIP No.239/IX/6/8/2003, quality of public services has been good withPublic Satisfaction Index 73.57, WTP opinion for financial report, value “B” forLAKIP (presented good performance accountability), and Public SatisfactionIndex survey has supported the success of bureaucratic reform in the Ministry ofLaw and Human Rights in 2013. Several recommendations resulted from thisresearch are to monitoring performance on regular basis to maintain WTP opinionthat already obtained, constraints should be described and included in theperformance accountability report, improve the quality of human resources byspeed up service and formed a team of supervisors gratification;This study aims to determine the quality of financial reporting, quality ofperformance accountability reports and quality of public services in supporting thesuccess of the bureaucracy reforms at the Ministry of Law and Human Rights2013. The methods used in this study are descriptive method and case studyanalysis. The results are Ministry of Law and Human Rights financial report hasfulfilled the qualitative characteristics of financial statements under PP No. 712010, performance accountability report has been presented accordance with SKLAN LAKIP No.239/IX/6/8/2003, quality of public services has been good withPublic Satisfaction Index 73.57, WTP opinion for financial report, value “B” forLAKIP (presented good performance accountability), and Public SatisfactionIndex survey has supported the success of bureaucratic reform in the Ministry ofLaw and Human Rights in 2013. Several recommendations resulted from thisresearch are to monitoring performance on regular basis to maintain WTP opinionthat already obtained, constraints should be described and included in theperformance accountability report, improve the quality of human resources byspeed up service and formed a team of supervisors gratification;This study aims to determine the quality of financial reporting, quality ofperformance accountability reports and quality of public services in supporting thesuccess of the bureaucracy reforms at the Ministry of Law and Human Rights2013. The methods used in this study are descriptive method and case studyanalysis. The results are Ministry of Law and Human Rights financial report hasfulfilled the qualitative characteristics of financial statements under PP No. 712010, performance accountability report has been presented accordance with SKLAN LAKIP No.239/IX/6/8/2003, quality of public services has been good withPublic Satisfaction Index 73.57, WTP opinion for financial report, value “B” forLAKIP (presented good performance accountability), and Public SatisfactionIndex survey has supported the success of bureaucratic reform in the Ministry ofLaw and Human Rights in 2013. Several recommendations resulted from thisresearch are to monitoring performance on regular basis to maintain WTP opinionthat already obtained, constraints should be described and included in theperformance accountability report, improve the quality of human resources byspeed up service and formed a team of supervisors gratification;This study aims to determine the quality of financial reporting, quality ofperformance accountability reports and quality of public services in supporting thesuccess of the bureaucracy reforms at the Ministry of Law and Human Rights2013. The methods used in this study are descriptive method and case studyanalysis. The results are Ministry of Law and Human Rights financial report hasfulfilled the qualitative characteristics of financial statements under PP No. 712010, performance accountability report has been presented accordance with SKLAN LAKIP No.239/IX/6/8/2003, quality of public services has been good withPublic Satisfaction Index 73.57, WTP opinion for financial report, value “B” forLAKIP (presented good performance accountability), and Public SatisfactionIndex survey has supported the success of bureaucratic reform in the Ministry ofLaw and Human Rights in 2013. Several recommendations resulted from thisresearch are to monitoring performance on regular basis to maintain WTP opinionthat already obtained, constraints should be described and included in theperformance accountability report, improve the quality of human resources byspeed up service and formed a team of supervisors gratification, This study aims to determine the quality of financial reporting, quality ofperformance accountability reports and quality of public services in supporting thesuccess of the bureaucracy reforms at the Ministry of Law and Human Rights2013. The methods used in this study are descriptive method and case studyanalysis. The results are Ministry of Law and Human Rights financial report hasfulfilled the qualitative characteristics of financial statements under PP No. 712010, performance accountability report has been presented accordance with SKLAN LAKIP No.239/IX/6/8/2003, quality of public services has been good withPublic Satisfaction Index 73.57, WTP opinion for financial report, value “B” forLAKIP (presented good performance accountability), and Public SatisfactionIndex survey has supported the success of bureaucratic reform in the Ministry ofLaw and Human Rights in 2013. Several recommendations resulted from thisresearch are to monitoring performance on regular basis to maintain WTP opinionthat already obtained, constraints should be described and included in theperformance accountability report, improve the quality of human resources byspeed up service and formed a team of supervisors gratification]"

"Salah satu indikator keberhasilan dari program reformasi birokrasi adalah peningkatan kualitas pelayanan publik dari sebuah instansi pemerintahan. Penelitian ini dilakukan dengan maksud untuk menganalisis program ‘Peningkatan Kualitas Pelayanan Publik’ pada reformasi birokrasi di Kementerian Pemuda dan Olahraga, aspek-aspek yang harus diperbaiki dan faktor yang harus ditingkatkan. Penelitian ini menggunakan pendekatan kualitatif yaitu dengan melakukan analisis terhadap dokumen-dokumen dan literatur yang tersedia dan juga dengan wawancara yang diolah menggunakan metode triangulasi dan member-checking. Hasilnya implementasi program mikro pelayanan publik dalam rangka reformasi birokrasi pada aspek standar pelayanan walaupun Kemenpora sudah memiliki SOP, pedoman, serta standar pelayanan lainnya, hal ini masih terdapat pada unit yang menerbitkan standar tersebut, yang dalam penelitian ini adalah OKP. Pada aspek pelibatan stakeholder, terlihat bahwa Kemenpora memang sudah melibatkan pemangku kepentingan dalam menyusun berbagai kebijakan yang ada. Akan tetapi, sifat nya masih terbatas pada kalangan OKPtertentu saja.

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One indicator of the success of bureaucratic reform program is improving the quality of public services from a government agency. This study was conducted to analyze the program 'Improving the Quality of Public Services' on bureaucratic reform in the Ministry of Youth and Sports, the aspects that should be corrected and the factors that should be improved. This study used a qualitative approach to conduct an analysis of documents - documents and literature are available and also the interviews are processed using the method of triangulation and memberchecking.

The results of implementation of public services micro program in the context of the bureaucratic reform at the service standard aspects even though the Ministry of Youth and Sports already has a Standard Operating Procedures, guidelines, and other service standards, it is still contained in the unit that publishes those standards which in this study is the youth organization. In the

stakeholder engagement aspect, it appears that the Ministry of Youth and Sports stakeholders are already involved in formulating policies that exist. However, its nature is still limited to the particular youth organizations."

"ABSTRACTLaporan keuangan pemerintah merupakan wujud akuntabilitas pengelolaan keuangan negara. Penelitian ini bertujuan menganalisis faktor yang mempengaruhi kualitas laporan keuangan pemerintah dengan menggunakan variabel kualitas pengelolaan anggaran dan pengendalian internal pemerintah. Penelitian ini mengobservasi 52 data yang meliputi periode tahun 2015-2017 menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa kualitas pengelolaan anggaran dan pengendalian internal berpengaruh positif terhadap kualitas laporan keuangan pemerintah pusat.

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ABSTRACTThe governments financial statement represents the states financial management accountability. This research aims to analyze the factors that influence the quality of the states financial statement using the variables of the states budget management quality and internal audit. This research observed 52 data that covered the period of 2015-2017 using the multiple linear regression analysis. Results of the research suggest that the quality of budget management quality and internal audit has a positive effect on the central governments financial statement quality."

"Setiap tahun BPK melakukan pemeriksaan atas laporan keuangan pemerintah daerah, sebagai wujud proses akuntabilitas dan pertanggungjawaban pengelolaan keuangan daerah. Di Indonesia, sebagian besar kabupaten/kota masih mendapatkan opini audit yang kurang baik dari BPK. Oleh karena itu, perlu diteliti upaya daerah dalam melakukan pengelolaan keuangan daerah di Indonesia.Skripsi ini membahas peran Inspektorat Kabupaten sebagai auditor Intern pemerintah dalam upaya meningkatkan kualitas laporan keuangan. Penelitian ini merupakan studi kasus di Kabupaten Wonosobo. Dengan mengetahui pelaksanaan pengelolaan keuangan daerah dan peran Inspektorat di dalamnya, solusi dapat diberikan untuk membantu meningkatkan kualitas laporan keuangan daerah.

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To support accountability and responsibility of local government financial management, BPK as an Independen Audit External for Government Entities performs audit for local government?s financial report every year. In Indonesia, most of districts still have a poor audit opinion from BPK. So, it?s needed to have a research about local government?s efforts on financial management in Indonesia.

This thesis discuss about the role of Inspektorat Kabupaten, as government Intern auditor, to improve quality of financial report. The research is a case study in Wonosobo District. By knowing the implementation of local government?s financial management and the role of Inspektorat Kabupaten inside of it, the solution to increase quality of local government?s financial report could be found."

"Karya akhir ini membahas peran Inspektorat Jenderal sebagai Aparat Pengawasan Intern Kementerian/Lembaga dalam meningkatkan kualitas Laporan Keuangan Kementerian/Lembaga (LKKL) dengan studi pada Kementerian Pariwisata dan Ekonomi Kreatif. Penelitian dilakukan secara kuantitatif untuk melihat pengaruh variabel-variabel penelitian secara bersama-sama terhadap kualitas Laporan Keuangan Kementerian Pariwisata dan Ekonomi Kreatif (Kemenparekraf) dan penjabarannya dalam upaya menjawab permasalahan-permasalahan penelitian dilakukan secara kualitatif dengan metode deskriptif. Sebagai Aparat Pengawasan Intern, Itjen Kemenparekraf belum secara maksimal menjalankan perannya, namun upaya-upaya perbaikan menuju perwujudan peran APIP yang efektif telah mulai dibangun. Berkaitan dengan peningkatan kualitas Laporan Keuangan, pencapaian target opini WTP atas Laporan Keuangan Kemenparekraf merupakan target utama yang menjadi fokus perhatian Itjen khususnya. Dalam praktek penerapannya masih ditemui berbagai hambatan dan kendala baik dari internal maupun eksternal. Untuk mengatasi permasalahan tersebut Itjen Kemenparekraf telah menyiapkan Rencana Aksi peningkatan kualitas Laporan Keuangan. Dengan adanya rencana aksi ini diharapkan opini terhadap Laporan Keuangan Kemenparekraf dari semula "Wajar Dengan Pengecualian" menjadi "Wajar Tanpa Pengecualian"dapat tercapai. Pencapaian hasil tersebut tidak terlepas dari faktor-faktor yang mendukung, yaitu Sumber Daya Manusia dan Sarana/Prasarana yang ada dan juga anggaran yang memadai dalam melakukan reviu Laporan Keuangan. Pada penelitian ini selain disarankan untuk senantiasa menjaga dan meningkatkan kompetensi auditor/pereviu juga disarankan melakukan sosialisasi kepada unit penyusun laporan agar lebih peduli kepada penyusunan laporan keuangan yang berkualitas untuk menunjukkan akuntabilitas atas pengelolaan keuangan negara.

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This thesis discusses the role of the Inspectorate General as the Internal Audit Officers to improve the quality of financial statements at the Ministry of Tourism and Creative Economy. The research was performed quantitatively to see the relation of all variables that affected the quality of financial statements, and the explanation of the research is done with qualitative methods with descriptive interpretive.

As an Internal Audit Officer, the role of the Inspectorate General of the Ministry of Tourism and Creative Economy was not optimal yet, but corrective actions towards the creation of goverment internal auditor role's to be effective has begun to be built. Achieving the "Unqualified" opinion of the Ministry of Tourism and Creative Economy's Financial Statement is their target to improve the quality of Financial’s Statement . In fact to realize these targets are still encountered many obstacles and constraint from both internal and external.

To overcome these problems Inspectoate General has prepared the Action Plan for improving the quality of financial statement. This action plan is a important way, the opinion " Fair with Exception" to be "Unqualified" is going to be achieved. The achievement of these results are not separatd from the supporting factors which are the Human Resources and Infrastructure that is used in conducting the review of financial statements.

In this research, it is advised to always maintain and improve the competence of auditors / pereview. And it is also suggested to socialize it to unit of reported constituent to be more concerned about the quality of the financial statements to show the accountability of financial management."

"Penelitian ini bertujuan untuk memberikan bukti empiris apakah penerapan Standar Akuntansi Pemerintahan, penerapan Sistem Pengendalian Intern Pemerintah, kompetensi sumber daya manusia, komitmen organisasi, dan teknologi informasi berpengaruh positif terhadap kualitas laporan keuangan pemerintah. Penelitian ini menggunakan metode kuantitatif berupa analisis regresi. Data primer berupa persepsi responden terhadap variabel penelitian, dengan sampel satuan kerja di lingkungan Lembaga Ilmu Pengetahuan Indonesia dengan tahun penelitian 2015. Hasil penelitian ini menunjukkan bahwa variabel penerapan Sistem Akuntansi Pemerintahan dan komitmen organisasi berpengaruh positif terhadap kualitas laporan keuangan pemerintah. Variabel penerapan Sistem Pengendalian Intern Pemerintah, kompetensi sumber daya manusia, dan pemanfaatan teknologi informasi terbukti tidak memiliki pengaruh positif terhadap kualitas laporan keuangan pemerintah.

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The aim of this study is to prove the effect of Government Accounting Standard implementation, Internal Control implementation, human resources competence, organizational commitments, and information technology utilization on government financial statements quality. This study uses quantitative method that is regression analysis. Data of this study are respondent?s perceptions about research variables. Samples of study are units in Indonesian Institute of Sciences.

The results of this study show that the Government Accounting Standard implementation and organizational commitment positively influence government financial statements quality. On the other hand, internal control implementation, human resources compentence, and information technology utilization are proven to have no positive effect on government financial statements quality."

"Penelitian ini bertujuan untuk menganalisis dampak pelaksanaan prosedur penilaian sistem pengendalian intern dalam pelaksanaan review terhadap peningkatan kualitas Laporan Keuangan Bendahara Umum Negara. Pendekatan penelitian yang digunakan adalah pendekatan kualitatif. Data yang digunakan adalah data primer yang diperoleh dengan cara wawancara dan data sekunder yang diperoleh dengan cara mencari teori-teori, peraturan-peraturan, atau data-data olahan lain yang terkait dengan topik penelitian. Hasil penelitian ini menunjukkan bahwa penerapan prosedur penilaian sistem pengendalian intern pada saat pelaksanaan review akan meningkatkan kualitas Laporan Keuangan Bendahara Umum Negara.

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The research aims to analyze the impact of internal control assessment implementation in review against improvement of treasurer 39 s annual financial report quality. The research use qualitative approach. Data used are primary data obtained through interviews and secondary data obtained by seeking theories, regulations, or other processed data related to the research topic. Result of the research indicate that the implementation of internal control assessment in review can improve the quality of Treasurer 39 s Annual Financial Report."

"Studi ini bertujuan untuk menguji hubungan antara pelaporan keuangan dengan kualitas laba. Penelitian ini mendefinisikan kualitas pelaporan keuangan sebagai karakteristik kualitatif yang berada di dalam kerangka konseptual pelaporan keuangan menuruut IASB (2010). Sedangkan kualitas laba ditetapkan sebagai persistensi laba. Selain itu, penelitian ini mengoperasikan analisis regresi data panel. Penelitian ini menggunakan perusahaan manufaktur di Indonesia yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2012 sampai 2013 sebagai sampel. Penelitian ini memiliki temuan bahwa kualitas pelaporan keuangan terbukti secara empiris berhubungan positif kualitas laba secara signifikan.

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This study aims to investigate the relationship of financial reporting quality on earnings quality. This paper defines financial reporting quality as the qualitative characteristics in a conceptual framework for financial reporting by IASB (2010). Whilst, earnings quality is defined as the persistence of earnings. Additionally, this study executes panel data regression analysis.

Indonesian public manufacturing companies listed in Indonesia Stock Exchange (IDX) ranging from 2012 to 2013 appear to be samples of this study. This study finds that financial reporting quality is empirically proven to be positively correlated with earnings quality."

"Penelitian ini bertujuan untuk menganalisis pengaruh kualitas auditor dan karakteristik auditee terhadap temuan dan opini pemeriksaan Laporan Keuangan Kementerian dan Lembaga (LKKL) Tahun 2013-2014. Penelitian dilakukan terhadap 168 pemeriksaan LKKL Tahun 2013-2014 dengan menggunakan regresi linear berganda dan logistik. Faktor kualitas auditor terdiri dari pengalaman, jam pelatihan, tingkat pendidikan dan sertifikasi profesional sedangkan faktor karakteristik auditee yang terdiri dari ukuran K/L, umur K/L, dan pendapatan K/L. Hasil pengujian menunjukkan kualitas auditor dan karakteristik auditee secara simultan berpengaruh terhadap temuan dan opini pemeriksaan. Meskipun demikian, hasil pengujian parsial menunjukkan bahwa faktor kualitas auditor hanya pelatihan auditor yang berpengaruh positif terhadap opini pemeriksaan. Hasil pengujian parsial karakeristik auditee ukuran K/L berpengaruh positif terhadap temuan dan negatif terhadap opini sedangkan umur K/L berpengaruh positif terhadap opini serta pendapatan K/L berpengaruh positif terhadap temuan pemeriksaan.

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The purpose of this study is to analyze the effect of auditor quality and auditee characteristics on audit findings and audit opinions of Government Institution and Ministry Financial Statement for fiscal year 2013-2014. The study uses sample of 168 financial audits on government institution and ministry in 2013-2014 using multiple linear and logistic regression. Auditor quality factor consists of experience, training hours, level of education, and professional certification while auditee characteristics factor consist of auditee size, age, and revenue.

The result shows that auditor quality and auditee characteristics has a simultaneous effect on audit findings and audit opinions. Even so, the partial analysis on auditor quality shows that only auditor training that has a positive effect on audit opinion. The partial analysis on auditee characteristics shows that auditee size has a positive effect on audit findings and negative effect on audit opinions and auditee age has a positive effect on audit opinions while auditee revenue has a positive effect on audit findings."

"Penelitian ini bertujuan untuk mengetahui bagaimana kinerja lembaga wakaf bersama faktor-faktor yang mempengaruhi kinerja. Faktor tersebut terdiri dari pengetahuan manajemen, budaya organisasi, dan akuntabilitas publik atas kualitas kinerja Lembaga wakaf di kota Banda Aceh. Dalam penelitian ini ada variabel mediasi, yaitu inovasi yang bertujuan untuk melihat pengaruh langsung dan tidak langsung langsung antara kualitas kinerja dan determinannya. Penelitian ini adalah a penelitian survei menggunakan kuesioner sebagai instrumen. Jumlah sampel Dalam penelitian ini terdapat 112 nadzhir yang mewakili lembaga wakaf diKota Banda Aceh. Pengujian hipotesis terdiri dari Uji Deskriptif dan Uji Struktural Model Persamaan (SEM). Tes deskriptif digunakan untuk mengetahui bagaimana kinerjanya lembaga wakaf dan determinannya. Sedangkan uji SEM digunakan untuk menentukan bagaimana pengaruh manajemen pengetahuan, budaya organisasi, dan akuntabilitaspublik tentang kualitas kinerja. Hasil uji deskriptif menunjukkan bahwa kualitas kinerja Lembaga wakaf dan determinannya bagus. Sedangkan Uji Persamaan Struktural Model (SEM) dengan metode Maximum Likelihood (ML) menunjukkan hal itu manajemen pengetahuan, budaya organisasi, dan akuntabilitas publik tidak berpengaruh langsung pada kualitas kinerja lembaga wakaf. Namun, manajemen pengetahuan memiliki pengaruh terhadap inovasi pada tingkat signifikan 10%.

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This study aims to determine how the performance of waqf institutions together with the factors that affect performance. These factors consist of management knowledge, organizational culture, and public accountability for the quality of the performance of the waqf institution in the city of Banda Aceh. In this study, there is a mediating variable, namely innovation which aims to see the direct and indirect influence between the quality of performance and its determinants. This study is a survey research using a questionnaire as an instrument. Number of samples In this study there were 112 Nadzhirs who represented the waqf institutions in Banda Aceh City. Hypothesis testing consists of a Descriptive Test and a Structural Equation Model Test (SEM). Descriptive test is used to find out how the performance of the waqf institution and its determinants. Meanwhile, the SEM test is used to determine how knowledge management influences, organizational culture, and accountability the public about the quality of performance. The results of the descriptive test show that the quality of the performance of the waqf institution and its determinants is good. Meanwhile, the Structural Equation Model Test (SEM) with the Maximum Likelihood (ML) method shows that knowledge management, organizational culture, and public accountability do not have a direct effect on the quality of the performance of waqf institutions. However, knowledge management has an influence on innovation at a significant level of 10%.

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