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"ABSTRACTPengendalian intern penerimaan fungsional rawat inap pasien bayar tunai di RSUP Fatmawati merupakan salah satu sasaran pengendalian yang strategic dalam rangka meningkatkan penerimaan fungsional rawat inap. Oleh karena penerimaan fungsional rawat inap merupakan smber penerimaan utama RSUP Fatmawati (71,32%), dimana penerimaan fungsional tersebut sebagian besar (83.63%) diperoleh dari pembayaran tunai.Pelaksanaan pengendalian intern penerimaan fungsional rawat inap pasien bayar tunai di RSUP Fatmawati masih kurang efektif dalam mencegah terjadinya kesalahan pencatatan bukti transaksi layanan rawat inap, kerugian keuangan rumah sakit serta kurang dipatuhinya kebijakan/prosedur pengendalian intern pencatatan bukti layanan rawat inap yang telah ditetapkan oleh rumah sakit.Tujuan penelitian ini adalah diperolehnya gambaran pelaksanaan pengendalian intern penerimaan fungsional rawat inap pasien bayar tunai di RSUP Faimawati dan upaya untuk mengefektifkan pengelolannya. Metodologi yang digunakan dalam penelitian ini adalah metode telaah kasus dengan pendekatan pemecahan masalah. Dengan kata lain penelitian ini adalah penelitian kualitatif-deskriptif, pengumpulan data dilakukan dengan pengamatan, wawancara mendalam, telaah dokumen dan kuesioner. Analisa data hasil penelitian dilakukan secara kualitatif-deskriptif.Dari hasil penelitian diperoleh data bahwa pengendalian intern penerimaan fungsional rawat inap pasien bayar tunai di RSUP Fatmawaii telah ada dan dilaksanakan, namun masih ditemukan beberapa kelemahan kebijakan/prosedur pengendalian intern, khususnya unsur-unsur pengendalian intern pemisahan tugas dan tanggung jawab, prosedur otorisasi dan unsur prosedur pencatatan transaksi dan pembukuan. Disamping kelemahan tersebut juga ditemukan bahwa pelaksanaan kebijakan/prosedur pengendalian intern khususnya pencatatan bukti layanan rawat inap masih kurang dipatuhi oleh dokter atau pelaksana pemberi layanan rawat inap.Kesimpulan yang. diperoleh dari penelitian ini adalah kebijakan/prosedur pengendalian intern penerimaan fungsional rawat inap pasien bayar tunai di RSUP Fatmawati masih kurang memadai dalam melindungi rumah sakit dari resiko kerugian keuangan, menjamin keandalan catatan transaksi dan pembukuan serta pelaksanaan kebijakan/prosedur pengendalian intern masih kurang dipatuhi.Saran yang dajukan dalam mengefektifkan pengelolaan pengendalian intern adalah dengan menggunakan titik kendali strategis guna memperbaiki kelemahan utama unsur-unsur pengendalian intern penerimaan fungsional rawat inap pasien bayar tunai di RSUP Fatmawati.

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The internal control of' functional revenues inpatients cash payment at Fatmawati General Central Hospital contributes one of the strategic control in order for improve inpatients fractional revenues. Inpatient fractional revenues was the main revenues of Fatmawati General Central Hospital (71,32%), where that functional revenues (83,63%) was received from inpatient cash payment.

The operational internal control functional revenues of inpatients cash payment in Fatmawati General Central Hospital is still less effective in preventing misrecording, of inpatients payment transaction, the risk of the loss hospital finance and less complying in management internal control records of inpatients services which has been determined by hospital.

The purpose of this research is to find the description of the internal control functional revenues inpatients cash payment at Fatmawati General Central Hospital and the effort how to effective its managing. The methodology in this research is case study with problem solving approach. In other word this research is a qualitative study with problem solving approach. In other word this research is a qualitative-descriptive research, where the collecting data ie done by observation, in-depth interview, documents study and questionnaire.

From the result of this research is found some data that internal control functional revenues of inpatients cash payment at Fatmawati General Central Hospital has been existed and already worked, but there are still some weakness in internal control policy/procedure, especially in some factors like the separation of the responsibility, authorization, transaction recording procedure and bookkeeping. Beside the weakness mentioned above, it is also found that the procedure of the internal control especially in recording transaction of inpatients services is teas obeyed by the doctors or person who gives the inpatients services.

The conclusion of this research is the policy internal control functional revenues of inpatients cash payment at Fatmawati General Central Hospital is still less properly in preventing the risk of the loss hospital finance, assuring the reliability of transaction recording, bookkeeping and the less complying of the operational internal control policy.

The recommendation of this research in effecting the management of internal control is by using strategic control point to improve the main weakness factors of the internal control frictional revenues of inpatients cash payment at Fatmawati General Central Hospital."

"Tujuan penelitian ini adalah diperolehnya gambaran pelaksanaan pengendalian penerimaan fungsional pasien rawat inap di RSUD Garut. Metodologi yang digunakan adalah Deskriptif Analitik dengan pendekatan kualitatif. Pengumpulan data dilakukan dengan cara wawancara mendalam,observasi ,kuestioner dan telaah dokumen. Dari hasil penelitian diperoleh data bahawa pengendalian intern penerimaan fungsional pasien rawat inap di RSUD Garut sudah dilaksanakan namun masih ditemukan beberapa kelemahan dari unsur pengendalian pencatatan dan pelaporan, organisasi ,prosedur kerja, pembinaan personail dan pengawasan /pemeriksaan intern.Kesimpulan yang diperoleh dari penelitian ini adalah pencatatan dan pelaporan, organisasi ,prosedur kerja serta pengawasan/pemeriksaan intern yang dipergunakan di RSUD Garut masih kurang memadai dalam melindungi rumah sakit dari kerugian keuangan. Saran yang diajukan dalam mengefektifkan pengendalian intern penerimaan fungsional pasien rawat inap adalah dengan menggunakan titik kendali strategis yaitu membenahi organisasi, prosedur kerja,pencatatan dan pelaporan, memfungsikan verifikasi dan menindak Ianjuti hasil laporan SPI (Satuan Pengawas lntern ) serta memberikan umpan balik setiap bulan ke instalasi rawat inap dan instalasi penunjang.

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Internal control on the in-patient functional income at Garut hospital is one of the strategic target to enhance the hospital functional income, due to its biggest contribution to Garut Hospital total income (73.13%), and also due to the most of functional income resource is cash payment (77.74%). The implementation of internal control on in-patient functional income at Garut hospital is less effective in preventing errors on recording transaction receipts of in-patient servces,recording transactions results, and no function of verification inflict losses on hospital income. The aim of this study is to obtain an overview on the implementation of internal control on in-patient functional income at Garut hospital. The study is using descriptive analytic method with qualitative approach.Data collected using in-depth interview,observation,questionnaire and document inspection.

Result of the study showed that internal control on inpatient functional income has been implemented at Garut hospital,but there were weaknesses in some aspects such as oontrolling,recording and reporting, organizational, operating prosedur , personal guidance and controlling intern internal auditing. Conclusion of the study is that reporting and recording, organizational and controlling intern used by Garut hospital is in-effective to prevent the hospital from inflict losses on hospital income. To enhance the efficiency of internal control on the inpatient functional incomne,the suggestions are:to use the strategic controlling point in terms of re-building the organizational, functioning the verification, foolow up recording and reporting controlling intern and sending feed back to in-patient unit as well as in-patient supporting units."

"Kebijakan pengawasan berbasis kewilayahan dalam rangka perluasan basis pajak yang diimplementasikan oleh Direktorat Jenderal Pajak (DJP) menegaskan pentingnya peran Account Representative (AR) Kewilayahan dalam mendukung pencapaian target penerimaan pajak. Dalam proses pencapaian tujuan suatu organisasi, pengukuran kinerja merupakan salah satu faktor yang sangat penting. Di samping itu, dukungan dari organisasi juga sangat dibutuhkan untuk menciptakan lingungan kerja yang kondusif sehingga menumbuhkan komitmen dan rasa tanggung jawab dari pegawai untuk berkontribusi dan memberikan kinerja terbaiknya. Pengukuran kinerja di lingkungan DJP dilakukan berdasarkan Asas Pengelolaan Kinerja Kementerian Keuangan dengan menetapkan Indikator Kinerja Utama (IKU) untuk mengukur pencapaian setiap Sasaran Strategis. Dalam beberapa tahun terakhir, DJP belum mampu melakukan pengukuran kinerja dengan baik di mana pencapaian IKU belum optimal dalam mendukung pencapaian target penerimaan pajak. Penelitian ini bertujuan untuk memberikan rekomendasi berupa perbaikan rumusan pengukuran kinerja serta dukungan organisasi bagi AR Kewilayahan guna mendukung pencapaian target penerimaan pajak. Penelitian ini dilakukan dengan strategi studi kasus dan menggunakan pendekatan campuran. Metode kuantitatif dilakukan pada awal penelitian dengan menggunakan kuisioner yang diedarkan kepada AR Kewilayahan yang bertugas di Kantor Pelayanan Pajak (KPP). Selanjutnya permasalahan yang teridentifikasi dari hasil kuisioner digali lebih mendalam dengan menggunakan metode kualitatif berupa wawancara dan analisis dokumen. Hasil penelitian menunjukkan bahwa perhitungan capaian IKU maupun penetapan target belum dilakukan dengan tepat. Selain itu, pemberian dukungan dari DJP juga belum dilakukan dengan maksimal.

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The area-based supervision of taxpayers in the context of expanding the tax base implemented by the Directorate General of Taxes (DGT) currently emphasizes the importance of the role of the Account Representative (AR) in supporting the achievement of tax revenue targets. In the process of achieving organizational goals, performance measurement is a very important factor. In addition, support from the organization is also very much needed to create a conducive work environment so that it fosters commitment and a sense of responsibility from employees to contribute and give their best performance. Performance measurement in the DGT environment is carried out based on the Performance Management Principle of the Ministry of Finance by establishing Key Performance Indicators (KPI) to measure the achievement of each Strategic Goal. However, in the last few years, DGT has not been able to measure performance properly, since the achievement of the KPI has not been optimal in supporting the achievement of tax revenue targets. This study aims to provide recommendations to DGT in the form of performance measurement formulas that can spur the performance of AR and the necessary organizational support. This research was conducted with a case study strategy and used a mixed-method approach. The quantitative method was carried out at the beginning of the study by using a questionnaire that was distributed to AR who assigned to the Tax Office. Furthermore, the problems identified from the results of the questionnaire were further explored using qualitative methods in the form of interviews and document analysis. The results showed that the calculation of KPI achievement and the target-setting process had not been carried out properly. In addition, the provision of support from the DGT has not been maximized."

"Tesis ini membahas jenis peraturan perundang-undangan yang seharusnya mengatur tentang jenis dan tarif penerimaan negara bukan pajak (PNBP) serta pengelolaan PNBP pada Badan Pertanahan Nasional. Bentuk penelitian ini adalah penelitian yuridis normatif dengan lebih menekankan pada analisis secara kualitatif. Hasil penelitian ini menyimpulkan bahwa pengaturan tentang jenis dan tarif PNBP seharusnya dituangkan dalam Undang-undang, bukan Peraturan Pemerintah. Karena rakyat adalah pemegang kedaulatan, maka pembebanan kepada rakyat harus mendapat persetujuan dari rakyat melalui wakil-wakilnya di DPR. Pengelolaan PNBP pada Badan Pertanahan Nasional secara umum sudah sesuai dengan ketentuan peraturan perundang-undangan yang berlaku. Biaya transportasi, akomodasi, dan konsumsi dalam rangka pelayanan pertanahan yang dibebankan kepada pemohon/wajib bayar merupakan unsur penerimaan negara bukan pajak, sehingga harus dikelola sesuai dengan mekanisme APBN.

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This thesis discusses the types of laws that should regulate the type and the rate of nontax revenues and also discusses the management of nontax revenues in the National Land Agency. Forms of this research is normative juridical with more emphasis on qualitative analysis. The results of this study concluded that the regulation of the type and the rate of nontax revenues should be set forth in the Act, rather than government regulation. Because the people are sovereign, then charge to the people must get approval from the people through their representatives in Parliament. Management of nontax revenues in the National Land Agency in general has been conducted in accordance with the provisions of the legislation in force. The cost of transportation, accommodation, and consumption for land services that charged to the applicant/obliged to pay is an element of nontax revenues, so it must be managed in accordance with the state budget mechanism."

"Tesis ini membahas pengalokasian APBD Kabupaten Tegal Tahun 2009-2011 dianalisis dengan pendekatan alokatif efisiensi. Penelitian ini adalah penelitian kualitatif deskriptif. Hasil penelitian menyarankan bahwa harus ada upaya dan komitmen bersama antara Pemda dan DPRD dalam pengalokasian APBD. Untuk mengalokasikan sumber daya sesuai dengan prioritas pemerintah di antaranya membelanjakan atas pertimbangan paling penting secara politik-alokatif efisiensi. Alokasi secara efisiensi merupakan kapasitas dalam mewujudkan prioritas melalui anggaran, yaitu mendistribusikan sumber daya atas dasar prioritas pemerintah dan efektivitas program, serta mengalihkan sumber daya dari prioritas lama ke baru atau dari yang tidak produktif ke wilayah lebih produktif sesuai dengan tujuan pemerintah.

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This thesis discusses the local budget allocation of Tegal Regency Year 2009-2011, analyzed with the approach of allocative efficiency. This study is a descriptive qualitative research. The results suggest that there should be a joint effort and commitment between the government and local parliament in the budget allocation. To allocate resources in accordance with government priorities which include spending on the most important consideration in the politicalallocative efficiency. Efficient allocation is the capacity in realizing the priorities through the budget, by distributing resources on the basis of government priorities and the effectiveness of the program, and diverting resources from old priorities to new or from unproductive to more productive areas in accordance with government objectives."

"Pengendalian intern penerimaan fungsional pasien rawat inap di RS. Haji Jakarta merupakan salah satu sasaran pengendalian yang strategis dalam rangka meningkatkan penerimaan fungsional rumah sakit. Oleh karena itu penerimaan fungsional rawat inap merupakan sumber penerimaan utama RS. Haji Jakarta (47%) dimana penerimaan fungsional tersebut sebagian besar (77%) diperoleh dari pembayaran tunai. Pelaksanaan pengendalian intern penerimaan fungsional pasien rawat inap di RS. Haji Jakarta masih kurang efektif dalam mencegah terjadinya kesalahan pencatatan bukti transaksi layanan rawat inap, serta belum berfungsinya verifikasi dapat menimbulkan kerugian keuangan rumah sakit.Tujuan penelitian ini adalah diperolehnya gambaran pelaksanaan pengendalian intern penerimaan fungsional pasien rawat imp di RS. Haji Jakarta.Metodologi yang digunakan adalah Deskriptif Analitik dengan pendekatan Kualitatif. Pengumpulan data dilakukan dengan cars wawancara mendalarn, observasilpengamatan, telaah dokumen. Dan basil penelitian diperoleh gambaran data bahwa pengendalian intern penerimaan fungsional pasien rawat imp di R.S. Haji Jakarta telah ada dan dilaksanakan namun masih ditemukan beberapa kelemahan dari unsur pengendalian kebijakan, POB, SDM, Pencatatan dan Petaporan, kemudian tindak lanjut atau pelaksanaan dari rekomendasi hasil temuan SPI.Kesimpulan yang diperoleh Bari pcnelitian ini adalah kebijakan, POB, SDM, di R.S. Haji masih kurang memadai dalam melindungi kerugian keuangan.Saran yang diajukan dalam mengefektifkan pengendalian intern penerimaan fungsional pasien rawat inap adalah menggunakan titik kendali strategis yaitu membenahi Kebijakan, POB, SDM, rnemfungsikan verifikasi sebelum pasien bayar.

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The Internal Control of Inpatient Functional Income at Jakarta Hajj Hospital 2001The Internal Control of Inpatient Functional Income at Jakarta Hajj Hospital is one of the strategic control target, within the effort to increase the functional income of the hospital. Because the functional income of inpatients is the main source of income for the Jakarta Hajj Hospital (47%), where a majority (77%) of said functional income are cash payment.

The objective of this research is to obtain an accurate view of the practice of internal control of the inpatient admission at the Jakarta Hajj Hospital.

The methodology applied in Analytic Descriptive cum Qualitative approach. Data collecting was done through in-depth interview, observation, and documentary review.

From the research it was identified that the internal control of the functional income of inpatients at the Jakarta Hajj Hospital has already been practiced but it was also found several intrinsic weaknesses within the factors of policy, Standard Operating Procedures, Human Resource, record control and reporting, and in the follow up on application of the recommendation from the SPI findings.

The conclusion obtained from this research in the process of Policy, Standard Operating Procedures, Human Resource, is not sufficient in protecting the possibility of functional income loss. The recommendation in enhancing the effectiveness of the internal control of the functional income of inpatients is to utilize the strategic control points as follows, revamping the Policies, SOP, Human Resource, to apply verification prior to payments from patients."

"[ABSTRAKTesis ini meneliti tentang faktor-faktor yang menentukan arus masuk penanaman modal asing langsung di negara-negara maju dan negara-negara berkembang dengan menggunakan analisa data panel. Penelitian ini menggunakan data 27 negara maju dan 43 negara berkembang selama periode 1998 sampai dengan 2011. Variabel bebas yang digunakan adalah arus masuk penanamanmodal asing per kapita. Sebagai variabel penjelas utama adalah tarif pajak penghasilan perusahaan. Sedangkan sebagai variabel penjelas tambahan adalah produk domestik bruto per kapita, tingkat keterbukaan perdagangan, upah minimal riil, populasi dan produksi energy.Berdasarkan pengukuran menggunakan random effect model diperoleh hasil bahwa pajak berpengaruh negative terhadap arus investasi asing namun tidak signifikan. Selain itu, jumlah populasi, upah minimum serta produksi energy juga berpengaruh negatif. Sebaliknya, PDB per kapita dan tingkat keterbukaan perdagangan berpengaruh positif terhadap arus masuk penanaman modal asing.

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ABSTRACTThis study investigates the determinants of foreign direct investment inflows in developing and developed countries by panel data analysis. This study utilizes data of 27 developed countries and 43 developing countries for the period of 1998 to 2011. The dependent variable is FDI inflows per capita. The main explanatory variable is the statutory corporate income tax rate. In addition, this study employs GDP per capita as the proxy of market size, degree of openness, real minimum wage as the proxy of labor cost, population, and energy production as the proxy of natural resources. Based on the random effect model, the result shows that tax as main explanatory variable, has negative sign as expected. However, it is not significant even at the level of ten percent. Furthermore, the population, real minimum wage, and energy production variables are negatively affect the FDI inflows as well. On the other hand, GDP per capita and openness degree are positively affects FDI inflows.;This study investigates the determinants of foreign direct investment inflowsin developing and developed countries by panel data analysis. This study utilizesdata of 27 developed countries and 43 developing countries for the period of 1998to 2011. The dependent variable is FDI inflows per capita. The main explanatoryvariable is the statutory corporate income tax rate. In addition, this study employsGDP per capita as the proxy of market size, degree of openness, real minimumwage as the proxy of labor cost, population, and energy production as the proxy ofnatural resources.Based on the random effect model, the result shows that tax as mainexplanatory variable, has negative sign as expected. However, it is not significanteven at the level of ten percent. Furthermore, the population, real minimum wage,and energy production variables are negatively affect the FDI inflows as well. Onthe other hand, GDP per capita and openness degree are positively affects FDIinflows, This study investigates the determinants of foreign direct investment inflowsin developing and developed countries by panel data analysis. This study utilizesdata of 27 developed countries and 43 developing countries for the period of 1998to 2011. The dependent variable is FDI inflows per capita. The main explanatoryvariable is the statutory corporate income tax rate. In addition, this study employsGDP per capita as the proxy of market size, degree of openness, real minimumwage as the proxy of labor cost, population, and energy production as the proxy ofnatural resources.Based on the random effect model, the result shows that tax as mainexplanatory variable, has negative sign as expected. However, it is not significanteven at the level of ten percent. Furthermore, the population, real minimum wage,and energy production variables are negatively affect the FDI inflows as well. Onthe other hand, GDP per capita and openness degree are positively affects FDIinflows]"