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"Tesis ini membahas tentang analisis biaya pada penyelenggaran diklat fungsional calon widyaiswara dengan metode Activity Based Costing. Penelitian ini dilakukan di Lembaga Administrasi Negara yang merupakan lembaga pembina diklat dan jabatan fungsional widyaiswara. Penelitian ini merupakan jenis penelitian kualitatif dengan desain deskriptif. Data akan diperoleh melalui wawancara dan observasi.Hasil penelitian menyarankan bahwa dengan metode Activity Based Costing diharapkan perencanaan anggaran bisa lebih terinci, menganggarkan setiap komponen diklat secara proporsional dengan dilandasi perhitungan yang akurat.

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The focus of this study is about the cost analysis on the implementation of Training for Candidate Trainer with Activity Based Costing method. This research was conducted at the Institute of Public Administration (Lembaga Administrasi Negara) which is an institution builder training and also trainers. This research is a qualitative descriptive interpretive. The data were collected by observation and deep interview.

The results of this research suggest that the Activity Based Costing method is expected to be more detailed budget planning, budget each component in proportion to the education and training based on an accurate calculation."

"ABSTRAKAnggaran yang sangat besar dan trend peningkatan pengadaan barang/jasa dengan Katalog Elektronik apakah menjadikan pelaksanaan e-Purchasing dengan Katalog Elektronik ini mempunyai pengaruh positif dan signifikan terhadap peningkatan efisiensi, efektifitas dan transparansi. Structural Equation Modelling SEM dipilih untuk analisis faktor dan analisis jalur. Dari angka loading factor yang dihasilkan digunakan untuk menjawab pertanyaan penelitian. Hasil penelitian menunjukan hubungan antara Efisiensi dengan Kinerja Pengadaan dengan Katalog Elektronik menunjukan hasil yang positif dan signifikan dengan nilai t-value sebesar 3,14. Sementara itu konstruk laten Efektifitas dan Transaparansi memiliki hubungan yang positif tetapi tidak signifikan. Nilai t-value dari konstruk efektifitas sebesar 1,35 dan t-value dari konstruk transparansi bernilai 1,43. Kata Kunci: Katalog Elektroni; Efisiensi; Efektifitas; Transparansi

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ABSTRACTThe large budget in the procurement and the growth of the trend in procurement with Catalogue Electronic what made the implementation of e Purchasing by Electronic Catalogue has a positive and significant impact on the improvement of the efficiency, effectiveness and transparency. Structural Equation Modelling SEM is selected for the factor analysis and path analysis. Loading factor of the numbers generated are used to answer research questions. The results obtained with Performance Procurement Efficiency with Electronic Catalogue shows positive and significant with a t value of 3.14. Meanwhile latent constructs Effectiveness and Transparency have a positive relationship but not significant to the procurement performance. T value of the effectiveness construct is 1,35 and t value of transparency is 1,43. Key Word Electronic Catalogue Efficiency Effectiveness TransparencyJournal of Economic Literature JEL Classification H57"

"Penelitian ini bertujuan untuk mengetahui ada pengaruh penerapan sistem merit dengan independensi, keadilan, dan keterbukaan penyidik KPK, dan untuk mengetahui perbedaan independensi, keadilan, dan keterbukaan penyidik KPK sebelum dan setelah penerapan sistem merit pada saat perubahan undang-undang KPK. Untuk tujuan ini, studi ini menggunakan pendekatan penelitian campuran, mendistribusikan kuesioner dan melakukan wawancara dengan beberapa pegawai KPK. Jumlah responden yang direncanakan digunakan sebanyak 30 orang. Pengujian hipotesis dilakukan dengan menggunakan statistika uji t test berpasangan, regresi dan juga analisis kualitatif sekuensial dilakukan untuk mengkonfirmasi hasilnya. Hasilnya membuktikan bahwa penerapan sistem merit pada saat perubahan undang-undang berpengaruh secara signifikan berdampak negatif pada aspek independensi, dan keterbukaan. Namun tidak berpengaruh signifikan pada aspek keadilan. Penelitian ini juga memberikan kontribusi terhadap bahan pertimbangan untuk menyusun kebijakan dalam upaya meningkatkan independensi, keadilan, dan keterbukaan aparat penegak hukum KPK.

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This research aims to determine the effect of implementing the merit system on the independence, fairness and openness of KPK investigators, and to determine the differences in independence, fairness and openness of KPK investigators before and after implementing the merit system at the time of changes to the KPK law. For this purpose, this study uses a mixed research approach, distributing questionnaires and conducting interviews with several KPK employees. The planned number of respondents used was 30 people. Hypothesis testing was carried out using paired t test statistics, regression and also sequential qualitative analysis was carried out to confirm the results. The results prove that the implementation of the merit system when changes to the law have a significant negative impact on aspects of independence and openness. However, it does not have a significant effect on the justice aspect. This research also contributes to consideration for formulating policies in an effort to increase the independence, fairness and openness of KPK law enforcement officials."

"[Tesis ini bertujuan menguji efektivitas Sistem Pengendalian Intern Pemerintah Kota Tangerang untuk mencegah korupsi berupa suap atau gratifikasi. Berdasarkan pemeriksaan keuangan BPK untuk Tahun Anggaran 2009-2013, Laporan Keuangan Pemerintah Kota Tangerang selalu mendapatkan penilaian tertinggi dengan predikat Wajar Tanpa Pengecualian, namun korupsi berupa suap atau gratifikasi masih saja terjadi pada proses pelayanan publik berupa SIUP, IMB, KTP, Puskesmas, dan PBJ di Pemerintah Kota Tangerang. Penelitian dilakukan dengan metode kualitatif dan pendekatan evaluasi deskriptif terutama atas data-data sekunder berupa Laporan Penilaian Tingkat Maturitas Penyelenggaraan Sistem Pengendalian Intern Pemerintah Kota Tangerang Tahun 2014 dari BPKP, dan Buku Integritas Sektor Publik Tahun 2009-2013 yang diterbitkan KPK. Hasil penelitian menunjukkan bahwa sistem pengendalian intern pemerintah Kota Tangerang telah efektif untuk menghasilkan laporan keuangan yang handal, namun belum efektif untuk mencegah korupsi berupa suap atau gratifikasi, karena masyarakat pengguna layanan publik memiliki kebiasaan memberikan suap atau gratifikasi kepada petugas layanan meskipun mengetahui bahwa pemberian suap atau gratifikasi adalah perbuatan yang dilarang dan perbuatan yang tercela.

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This thesis aims to test the effectiveness of the Internal Control System Tangerang City Government to prevent corruption in the form of bribes or gratuities. Based on BPK audit for 2009-2013 Fiscal Year, Financial Statements Tangerang City Government always get the highest ratings by the predicate unqualified, but corruption in the form of bribe or gratuity is still happening in the public service in the form of License, IMB, ID Cards, Health Centers, and PBJ The Tangerang City Government. The research was conducted using qualitative and descriptive approach to evaluation, especially on secondary data in the form of Level Maturity Assessment Report Implementation of Internal Control System 2014 Tangerang City Government of BPKP, and the Public Sector Integrity Books Year 2009-2013 published by KPK. The results showed that the internal control system Tangerang City government has been effective to produce reliable financial statements, but is not effective for preventing corruption in the form of bribe or gratification, because people who use public services have a habit of giving bribes or gratuities to officers of public services even though they know that giving bribes or gratuities is prohibited and reprehensible actions;This thesis aims to test the effectiveness of the Internal Control System Tangerang City Government to prevent corruption in the form of bribes or gratuities.

Based on BPK audit for 2009-2013 Fiscal Year, Financial Statements Tangerang City Government always get the highest ratings by the predicate unqualified, but corruption in the form of bribe or gratuity is still happening in the public service in the form of License, IMB, ID Cards, Health Centers, and PBJ The Tangerang City Government. The research was conducted using qualitative and descriptive approach to evaluation, especially on secondary data in the form of Level Maturity Assessment Report Implementation of Internal Control System 2014 Tangerang City Government of BPKP, and the Public Sector Integrity Books Year 2009-2013

published by KPK. The results showed that the internal control system Tangerang City government has been effective to produce reliable financial statements, but is not effective for preventing corruption in the form of bribe or gratification, because people who use public services have a habit of giving bribes or gratuities to officers of public services even though they know that giving bribes or gratuities is prohibited and reprehensible actions;This thesis aims to test the effectiveness of the Internal Control System Tangerang City Government to prevent corruption in the form of bribes or gratuities.

Based on BPK audit for 2009-2013 Fiscal Year, Financial Statements Tangerang City Government always get the highest ratings by the predicate unqualified, but corruption in the form of bribe or gratuity is still happening in the public service in the form of License, IMB, ID Cards, Health Centers, and PBJ The Tangerang City Government. The research was conducted using qualitative and descriptive approach to evaluation, especially on secondary data in the form of Level Maturity Assessment Report Implementation of Internal Control System 2014 Tangerang City Government of BPKP, and the Public Sector Integrity Books Year 2009-2013

published by KPK. The results showed that the internal control system Tangerang City government has been effective to produce reliable financial statements, but is not effective for preventing corruption in the form of bribe or gratification, because people who use public services have a habit of giving bribes or gratuities to officers of public services even though they know that giving bribes or gratuities is prohibited and reprehensible actions.;This thesis aims to test the effectiveness of the Internal Control System

Tangerang City Government to prevent corruption in the form of bribes or gratuities.

Based on BPK audit for 2009-2013 Fiscal Year, Financial Statements Tangerang

City Government always get the highest ratings by the predicate unqualified, but

corruption in the form of bribe or gratuity is still happening in the public service in

the form of License, IMB, ID Cards, Health Centers, and PBJ The Tangerang City

Government. The research was conducted using qualitative and descriptive

approach to evaluation, especially on secondary data in the form of Level Maturity

Assessment Report Implementation of Internal Control System 2014 Tangerang City

Government of BPKP, and the Public Sector Integrity Books Year 2009-2013

published by KPK. The results showed that the internal control system Tangerang

City government has been effective to produce reliable financial statements, but is

not effective for preventing corruption in the form of bribe or gratification, because

people who use public services have a habit of giving bribes or gratuities to officers

of public services even though they know that giving bribes or gratuities is prohibited

and reprehensible actions, This thesis aims to test the effectiveness of the Internal Control System

Tangerang City Government to prevent corruption in the form of bribes or gratuities.

Based on BPK audit for 2009-2013 Fiscal Year, Financial Statements Tangerang

City Government always get the highest ratings by the predicate unqualified, but

corruption in the form of bribe or gratuity is still happening in the public service in

the form of License, IMB, ID Cards, Health Centers, and PBJ The Tangerang City

Government. The research was conducted using qualitative and descriptive

approach to evaluation, especially on secondary data in the form of Level Maturity

Assessment Report Implementation of Internal Control System 2014 Tangerang City

Government of BPKP, and the Public Sector Integrity Books Year 2009-2013

published by KPK. The results showed that the internal control system Tangerang

City government has been effective to produce reliable financial statements, but is

not effective for preventing corruption in the form of bribe or gratification, because

people who use public services have a habit of giving bribes or gratuities to officers

of public services even though they know that giving bribes or gratuities is prohibited

and reprehensible actions]"

"ABSTRAKPermasalahan korupsi menjadi hambatan serius di tengah kondisi perekonomian yang sedang melaju pesat di negara-negara ASEAN. Oleh sebab itu sangat penting untuk mendeteksi faktor apa saja yang berpengaruh terhadap korupsi. Penelitian ini bertujuan untuk menganalisis variabel yang menjadi determinan korupsi Indeks Persepsi Korupsi . Variabel ekonomi yang digunakan dalam penelitian ini adalah Pertumbuhan Produk Domestik Bruto PDB , Pendapatan Per Kapita, Globalisasi dan Keterbukaan Perdagangan, sedangkan variabel kontrol yang digunakan berasal dari dimensi politik yakni Stabilitas Politik dan Demokrasi. Penelitian ini menggunakan data panel negara ASEAN pada 2012-2015 dengan menggunakan model Pooling Least Square PLS atau Common Effect sebagai alat analisisnya. Hasil penelitian menemukan bahwa seluruh variabel memiliki pengaruh yang signifikan terhadap Indeks Persepsi Korupsi, artinya Pertumbuhan Produk Domestik Bruto PDB , Pendapatan Per Kapita, Globalisasi, Keterbukaan Perdagangan, Stabilitas Politik dan Demokrasi dapat digunakan sebagai determinan korupsi.

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ABSTRACT Corruption becomes a serious obstacle in the midst of conditions are being developed rapidly in ASEAN countries. Therefore, detecting what factors are affecting corruption is very important. This study aims to analyze the variables that become determinant of corruption Corruption Perceptions Index . Economic variables used are growth rate of gross domestic product GDP , income per capita, globalization and trade openness, while the control variables used from the political dimension are political stability and democracy. This study uses data panel of ASEAN countries in 2012 2015 by using Pooling Least Square PLS model or Common Effect as its analysis tool. The results of the study found that all variables had significant influence on CPI, meaning that growth rate of gross domestic product GDP , income per capita, globalization, trade openness, political stability and democracy can be used as a determinant of corruption."

"Pemberantasan korupsi di Indonesia membutuhkan partisipasi masyarakat agar lebih efektif dan efisien. Salah satu bentuk keterlibatan masyarakat dalam pemberantasan korupsi adalah melaporkan dugaan tindak pidana korupsi kepada aparat penegak hukum, termasuk kepada KPK. Aduan masyarakat sangat penting bagi KPK dalam mengungkap kasus Korupsi. Oleh karena itu mengetahui faktor-faktor apa yang berkorelasi dengan intensi masyarat untuk melapor adalah penting. Untuk menampung aduan masyarakat, KPK membentuk whistleblower system. Penelitian ini bertujuan untuk mengatahui korelasi antara penanganan korupsi yang dilakukan KPK dengan jumlah aduan masyarakat terkait tindak pidana korupsi kepada KPK di level Kota Kabupaten seluruh Indonesia. Penanganan kasus diproksikan dengan jumlah kasus yang sedang disidik KPK berbanding jumlah aduan yang diterima oleh KPK. Dengan menggunakan regresi panel system dynamic model GMM, hasil penelitian menemukan bahwa rasio penanganan kasus lag 1, rata-rata indeks demokrasi, tingkat pendidikan dan jumlah aduan lag 1 berkorelasi signifikan terhadap jumlah aduan masyarakat. Hanya variabel rasio korupsi lag 1 yang tidak berkorelasi signifikan terhadap aduan masyarakat.

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Eradication of corruption in Indonesia requires public participation to be more effective and efficient. One form of community involvement in eradicating corruption is to report suspected criminal acts of corruption to law enforcement officials, including the KPK. Public complaints are very important for the KPK in uncovering corruption cases. Therefore, knowing what factors are correlated with the community's intention to report is important. To accommodate public complaints, the KPK established a whistleblower system. This study aims to determine the correlation between the handling of corruption by the KPK and the number of public complaints related to corruption to the KPK at the City and Regency level throughout Indonesia. Case handling is proxied by the number of cases being investigated by the KPK compared to the number of complaints received by the KPK. By using the panel system dynamic regression model GMM, the results of the study found that the ratio of handling cases of lag 1, the average democracy index, education level and number of public complaints lag 1 were significantly correlated with the number of public complaints. Only the lag 1 corruption ratio variable is not significantly correlated with public complaints."

"Penelitian ini dilakukan untuk melihat bagaimana hubungan antara berbagai jenis korupsi yaitu state capture, grand corruption, dan petty corruption dengan PMA dan PMDN di Indonesia. Menggunakan metode ordinary least square, penelitian ini menganalisis data putusan korupsi dari Mahkamah Agung yang terjadi pada 509 kabupaten/kota dengan tempus tahun 2015 s.d. 2019. Hasilnya menunjukkan bahwa korupsi dengan jenis petty corruption dan grand corruption berkorelasi positif dan signifikan dengan PMA, sedangkan untuk PMDN hanya grand corruption yang memiliki korelasi yang positif dan signifikan. Korelasi grand corruption dengan PMA terlihat lebih kuat apabila dibandingkan dengan petty corruption, sedangkan state capture corruption tidak berhubungan signifikan baik dengan PMA maupun PMDN. Hal ini menunjukkan pertumbuhan investasi di Indonesia diiringi dengan meningkatnya korupsi terutama korupsi dengan skala besar yaitu grand corruption.

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This study aims to see how various types of corruption, namely state capture, grand corruption, and petty corrupton in correlation with foreign direct investment and domestic investment in Indonesia. Using ordinary least square methode, this study analyses data on corruption court decisions that occurred in 509 regencies during 2015 to 2019. The results show that grand corruption and petty corruption are positively and significantly correlated with foreign direct investment, while for domestic investment only grand corruption has positive and significant correlation. Compared to petty corruption, grand corruption has a stronger correlation with investment especially Foreign Direct Investment, while state capture corruption is not significantly correlated to either foreign direct investment or domestic investment. This indicates that investment growth in Indonesia is accompanied by an increase in the number of corruptions, especially large-scale corruption such as grand corruption."