PUTTING IT ALL TOGETHER

manajemen partisipasi: - kebijakan pekerjaan tanpa PHK tadi dikatakan akan mendorong semangat kerja. disisi lain tadi sdr firman menyatakan adanya kemajuan dalam mekanisme punishmen PNS. kok kontras? -kelemahan: partisipasi yang berlebihan jadi bagaimana mengantisipasinya? selasa pekan lalu belajar materi kuliah MIPBK bersama Bp. Prayudi. dalam kesempatan tersebut kami sekelas berdiskusi tentang praktik-praktik good governance di negara-negara bagian USA. salah satu praktik yang lumayan sukses dijalani adalah konsep "putting it all together". nah, salah satu konsepnya adalah bagaimana pemerintah bisa melaksanakan akuntabilitas yang berfokus pada hasil. dalam konteks di indonesia, salah satu contoh bagusnya adalah target output pendidikan kelulusan SMU/K dengan grade diatas 5.5. nah, menurut pembaca, apakah praktik seperti itu sudah menunjukkan perhatian kita (pemerintah) terhadap konsep akuntabilitas berorientasi pada hasil? nah, diskusi yang cukup ramai juga terlihat dalam pembahasan mengenai perjalanan USA menuju new paradigm dalam pengelolaan negara. disana terlihat banyaknya sifat-sifat negarawan dibandingkan politikus. seolah merekat, tidak ada konflik-konflik akibat benturan kepentingan politik. saya pikir kita dlm posisi spt 1960-1970 anomalies appear--> berlomba2 ke market base mirip dengan kondisi sekarang. nah, apakah tiap proses yang USA jalani harus kita jalani juga? gak bisakah kita belajar langsung menuju keberhasilan? langsung new paradigm gitu... lalu, apakah pendidikan berhasil ditandai dengan diberikan pekerjaan setelah lulus??? untuk informasi lebih lanjut,silakan menghubungi Agus di 08569833132 atau asulistiyo@gmail.com

11 bulan my princess

subhanalloh...tak terasa sebelas bulan sudah kami bersama si kecil, Afra Haniya Salsabila. Tindak tanduknya semakin menyenangkan saja. Satu hal yang rutin ia lakukan adalah: Bangun malam-malam antara jam 01.00 dan 04.00 minta dibikinin sufor. Pfuih...rasanya dibutuhkan banget gitu sebagai abi.... yang tak kalah menyenangkan adalah kala pagi tiba. Afra akan minta keluar rumah, jalan2 --titah--. cat-cit-cat-cit dengan sepatu pinknya, kesana-kemari teriak-teriak kalo liat ayam, burung, kucing, anjing, ataupun tikus. tapi yang pertama coba dicarinya adalah teman dekatnya --Faza dan Salma_- yang rumahnya berjarak sekitar 100m dari rumah kami. capek keliling-keliling, aku ajak pulang, mandi, dan....satu momen yang paling ia suka juga adalah....Sarapan!! hihihi. luv u full baebeh.... untuk informasi lebih lanjut,silakan menghubungi Agus di 08569833132 atau asulistiyo@gmail.com

Ramadhan hari ke-2: Afra Sakit

Ahad, 23/8 dinihari, seperti biasa putri kecilku bangun sekitar pukul 01.30 dinihari. Awalnya aku tidak begitu merasakan perubahan suhu badannya. Namun setelah beberapa kali gendong-taruh-gendong, kurasakan ada yang tidak biasa dengan suhu tubuh putri yang biasa kami panggil "bolu"-bocah lucu itu. kami sempat berpikir, kira-kira apa penyebabnya. Kami telisik apa sih yang dimakan Afra. "sepertinya ga ada yang baru", kata Umi. Atau...hah, tante Ika tetangga sebelah kan lagi kena cacar air...jangan-jangan...masya Allah! aku jadi ingat, pagi sebelumnya cukup lama ngobrol dengan ortu Ika yang baru datang dari Boyolali. detik demi detik, menit demi menit, dan jam demi jam berlalu, suhu tubuh Afra naik-turun. Hingga puncaknya sekira dzuhur, suhu tubuhnya mencapai 39,4 "C. Masya Allah, kami hampir panik. Saat itu terpikir kalau sore suhnya belum turun juga, kami akan memeriksakan Afra. Namun alhamdulilah, sekitar ashar, suhu tubuh Afra sudah turun menjadi 37,8 "C. Kami cukup lega. Kini, pukul 00:45 Senin 24/8, Afra baru saja tidur setelah terjaga agak lama. Dalam jeda bangun itu, ia sempat muntah 2x. Kasihan, bidadari kecilku jadi sayu. Semoga saat bangun nanti, si Bolu sudah kembali lucu. Amin....

Hasil Jajak Pendapat asulistiyo.blogspot.com: CIA dalang Bom Marriott II

Berkebalikan dengan opini media yang secara umum menuding Nurdin M. Top dan komplotannya sebagai dalang Bom Marriott II pertengahan Juli lalu, dalam jajak pendapat ini mayoritas responden (75%) menyatakan bahwa CIA adalah dalang sebenarnya. Menempati nomor urut 2 adalah Mossad dengan 25% suara. Namun benar-tidaknya hasil jajak pendapat ini tentu masih sangat dipertanyakan. Kita lihat saja nanti fakta-fakta yang terungkap. Semoga terorisme di Indonesia dan yang mengatasnamakan Islam bisa segera terungkap. Akhirnya, terima kasih kepada seluruh responden. Kami harapkan partisipasinya dalam jajak pendapat kami berikutnya.

Marhaban yaa Ramadhan, Ramadhan Pertamaku di Ceger

Subhanallah walhamdulillah... hampir tak percaya tatkala sabtu kemarin 22/8 sudah masuk 1 Ramadhan 1430H. Suasana disekitar rumah juga tidak terlalu mencolok perubahannya, maklum mayoritas tetanggaku adalah masyarakat batak yang Nasrani. Persiapan logistik yang biasanya kami lakukan menjelang Ramadhan pun kali ini tak terburu. Yang ada, jadwal kuliah makin tak karuan memborong waktu kami untuk mau tak mau mengejar deadline tugas menjelang UTS. Jadilah sayup-sayup Ramadhan (hampir) menguap. Grghh.... Namun Alhamdulillah...suasana kampus (dalam hal ini di Masjid Baitul Maal-MBM) sejak sepekan sebelum Ramadhan telah berbenah, memberikan inspirasi tersendiri. Akhirnya, selamat datang Ramadhan 1430H. Semoga kami dapat memaknai kehadiranmu sebaik-baiknya. Amin. 08569833132 atau asulistiyo@gmail.com

Korupsi di Indonesia, Sebuah KLB

Ada banyak pengertian dan definisi tentang korupsi, tergantung dari perspektif mana kita mendefinisikannya. Bisa dari perspektif legal, ekonomi, atau politik. Secara umum pengertian korupsi harus diletakkan dalam ranah publik. Artinya kalau Anda menggelapkan uang ayah atau paman Anda, itu tidak bisa digolongkan sebagai korupsi, itu namanya penipuan atau pencurian biasa. Pengertian korupsi sebenarnya selalu melekat dalam konteks publik.

Kata korupsi berasal dari bahasa latin corruptio atau corruptus. Dari bahasa latin itulah turun ke banyak bahasa Eropa seperti Inggris : corruption, corrupt; Perancis : corruption; dan Belanda : corruptie. Dari bahasa Belanda inilah kata itu turun ke bahasa Indonesia menjadi kata “korupsi”. Berdasarkan The Lexicon Webster Dictionary, arti harfiah dari kata tersebut adalah kebusukan, keburukan, kebejatan, ketidakjujuran, dapat disuap, tidak bermoral, penyimpangan dari kesucian, kata-kata atau ucapan yang menghina atau memfitnah. Sedangkan Kamus Umum Bahasa Indonesia memberikan pengertian kata korupsi sebagai perbuatan yang buruk seperti penggelapan uang, penerimaan uang sogok dan sebagainya. Kamus Hukum juga memberikan pengertian korupsi sebagai penyelewengan atau penggelapan uang negara atau perusahaan sebagai tempat seseorang bekerja untuk keuntungan pribadi atau orang lain.

Beratnya korupsi berbeda-beda, dari yang paling ringan dalam bentuk penggunaan pengaruh dan dukungan untuk memberi dan menerima pertolongan, sampai dengan korupsi berat yang diresmikan, dan sebagainya. Titik ujung korupsi adalah kleptokrasi, yang arti harafiahnya pemerintahan oleh para pencuri, di mana pura-pura bertindak jujur pun tidak ada sama sekali. Transparency International mendefinisikan korupsi sebagai perilaku pejabat publik, baik politikus, politisi maupun pegawai negeri, yang secara tidak wajar dan tidak legal memperkaya diri atau memperkaya mereka yang dekat dengannya, dengan menyalahgunakan kekuasaan publik yang dipercayakan kepada mereka.

Korupsi dan kekuasaan, ibarat dua sisi dari satu mata uang. Korupsi selalu mengiringi perjalanan kekuasaan dan sebaliknya kekuasaan merupakan “pintu masuk”bagi tindak korupsi. Inilah hakekat pernyataan Lord Acton, guru besar sejarah modern di Universitas Cambridge, Inggris, yang hidup di abad 19. Dengan adagiumnya yang terkenal ia menyatakan: power tends to corrupt, and absolute power corrupt absolutely (kekuasaan itu cenderung korup, dan kekuasaan yang absolut cenderung korup secara absolut).

Ada postulat yang mengatakan korupsi mengikuti watak kekuasaan. Jika kekuasaan berwatak sentralistis, korupsi pun mengikutinya berwatak sentralistis. Semakin tersentral kekuasaan, semakin hebat pula korupsi di pusat kekuasaan itu. Jenis ini ditemukan di masa Orde Baru. Sebaliknya, jika yang terjadi adalah otonomi, seperti otonomi daerah, maka korupsi pun mengikutinya sejajar dengan otonomi tersebut. Karena kekuasaan berpindah dari satu pusat kekuasaan ke banyak pusat kekuasaan yang otonom, korupsi pun mengikutinya berpindah dari satu pusat kekuasaan kepada banyak pusat kekuasaan. Jenis ini dialami sekarang, di zaman pasca Orde Baru. Bisa dibayangkan jika yang terjadi otonomi yang seluas-luasnya. Menurut postulat ini, korupsi pun akan mengikutinya: juga terjadi seluas-luasnya di banyak pusat kekuasaan yang otonom itu.

Amien Rais, membagi jenis korupsi yang harus diwaspadai dan dinilainya telah merajalela di Indonesia ke dalam empat tipe :

Pertama, korupsi ekstortif (extortive corruption). Korupsi ini merujuk pada situasi di mana seseorang terpaksa menyogok agar dapat memperoleh sesuatu atau mendapatkan proteksi atas hak dan kebutuhannya. Sebagai misal, seorang pengusaha terpaksa memberikan sogokan (bribery) pada pejabat tertentu agar bisa mendapat ijin usaha, perlindungan terhadap usaha sang penyogok, yang bisa bergerak dari ribuan sampai miliaran rupiah.

Kedua, korupsi manipulatif (manipulative corruption). Jenis korupsi ini merujuk pada usaha kotor seseorang untuk mempengaruhi pembuatan kebijakan atau keputusan pemerintah dalam rangka memperoleh keuntungan setinggi-tingginya. Sebagai misal, seorang atau sekelompok konglomerat memberi uang pada bupati, gubernur, menteri dan sebagainya agar peraturan yang dibuat dapat menguntungkan mereka. Bahwa kemudian peraturan-peraturan yang keluar akan merugikan rakyat banyak, tentu bukan urusan para koruptor tersebut.

Ketiga, korupsi nepotistik (nepotistic corruption). Korupsi jenis ini merujuk pada perlakuan istimewa yang diberikan pada anak-anak, keponakan atau saudara dekat para pejabat dalam setiap eselon. Dengan preferential treatment itu para anak, menantu, keponakan dan istri sang pejabat dapat menangguk untung yang sebanyak-banyaknya. Korupsi nepotistik pada umumnya berjalan dengan melanggar aturan main yang sudah ada. Namun pelanggaran-pelanggaran itu tidak dapat dihentikan karena di belakang korupsi nepotistik itu berdiri seorang pejabat yang biasanya merasa kebal hukum.

Keempat, korupsi subversif. Korupsi ini berbentuk pencurian terhadap kekayaan negara yang dilakukan oleh para pejabat negara. Dengan menyalahgunakan wewenang dan kekuasaannya, mereka dapat membobol kekayaan negara yang seharusnya diselamatkan. Korupsi ini bersifat subversif atau destruktif terhadap negara karena negara telah dirugikan secara besar-besaran dan dalam jangka panjang dapat membahayakan eksistensi negara.

Bagaimana korupsi hari ini? Korupsi belum berhenti bahkan mungkin semakin berkembang keseluruh pelosok negeri. Mengapa demikian? Karena tindak pidana korupsi sangat berbeda dengan tindak kejahatan-kejahatan lainnya. Pengedar narkoba, pencuri, perampok, pencopet atau yang sejenisnya mudah untuk dilakukan penangkapan, namun korupsi sulit untuk dilakukan penangkapan, karena korupsi sifatnya tersembunyi dan melibatkan beberapa pihak. Mega-mega korupsi banyak melibatkan kalangan atas, orang-orang ”pintar”, orang-orang berdasi, kalangan ”terdidik”. Korupsi menjanjikan hidup kemewahan bagi pelakunya, sehingga kadang-kadang dapat membalikkan niat para petugas pemberantasan korupsi menjadi pelaku korupsi.

Begitu kronisnya penyakit korupsi di Indonesia sehingga menempatkan kita pada realita kehidupan yang sangat menyedihkan. Departemen Agama RI yang seharusnya mengurusi pembangunan mental (hati) bangsa adalah salah satu departemen terkorup di negeri ini. Kemudian Departemen Pendidikan RI yang seharusnya mengurusi usaha mencerdaskan bangsa (otak) juga merupakan salah satu departemen terkorup. Demikian juga Departemen Kesehatan RI yang seharusnya mengurusi kesehatan secara fisik bangsa Indonesia juga salah satu Departemen Terkorup di negeri ini.

Telah banyak usaha yang dilakukan untuk memberantas korupsi, namun sampai saat ini hasilnya masih tetap belum sesuai dengan harapan masyarakat. Ibarat wabah demam berdarah dengue (DBD), korupsi kini telah memasuki arena Kejadian Luar Biasa (KLB). Mengingat fenomena perkorupsian di Indonesia kini telah memasuki zone Kejadian Luar Biasa (KLB), maka pendekatan pemberantasan korupsi juga harus dipilih cara-cara yang luar biasa (extra ordinary approach). Disamping cara-cara yang luar biasa juga harus dipilih sasaran tembak yang tepat, diantaranya memerangi instrument penting seperti memerangi mafia peradilan.

Aaf Kurniawan (01)

Agus Sulistiyo (02)

Ali Sutopo (03)

untuk informasi lebih lanjut,silakan menghubungi Agus di 08569833132 atau asulistiyo@gmail.com

Mountain Garden Village

Alhamdulillah....liburan semester 7 kemarin sempat ke Purworejo hingga 10 hari. Nikmatnya ketika pagi itu kami bertiga jalan-jalan ke sawah di belakang rumah...asri, sejuk, segaar....subhanallah.

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AKUNTANSI AKTIVA TETAP : CASH TOWARD ACCRUAL vs ACCRUAL

Sesuai amanat Undang-undang Nomor 17 Tahun 2003 Tentang Keuangan Negara dan Undang-undang Nomor 1 Tahun 2004 Tentang Perbendaharaan Negara, pemerintah diwajibkan menerapkan basis akuntansi akrual secara penuh atas pengakuan dan pengukuran pendapatan dan belanja negara paling lambat tahun anggaran 2008.

Sebelumnya, basis akuntansi yang diterapkan oleh pemerintah dalam pembuatan laporan keuangan pemerintah sesuai dengan Kerangka Konseptual Akuntansi Pemerintahan dalam Exposure Draft Standar Akuntansi Pemerintahan (per 04 Februari 2004) adalah dual basis (cash toward accrual). Yang dimaksud dengan dual basis adalah pengakuan pendapatan, belanja, dan pembiayaan dalam Laporan Realisasi Anggaran menggunakan basis kas, sedangkan untuk pengakuan aktiva, kewajiban, dan ekuitas dalam Neraca menggunakan basis akrual. Penggunaan dual basis tersebut didasarkan pada kenyataan bahwa pemerintah diwajibkan membuat neraca yang hanya dapat dibuat dengan akuntansi berbasis akrual, sedangkan di sisi lain juga wajib membuat laporan realisasi anggaran atau yang dulu di kenal dengan nama Perhitungan Anggaran Negara (PAN) yang dibuat dengan akuntansi berbasis kas. Penggunaan basis kas menuju akrual hanya sampai dengan laporan keuangan tahun anggaran 2007. Dengan demikian, Laporan Keuangan tahun anggaran 2008, harus sudah menggunakan basis akrual penuh, baik untuk laporan realisasi anggaran maupun neraca.

Dalam tulisan kali ini, kami akan menguraikan perbedaan-perbedaan antara basis cash toward accrual dan basis akrual (murni). Pembahasan kami batasi untuk masalah-masalah yang terkait dengan akuntansi aktiva tetap. Pembahasan mengenai basis akuntansi cash toward accrual akan didasarkan kepada Pernyataan Standar Akuntansi Pemerintahan (PSAP) Nomor 7. Sedangkan pembahasan mengenai basis akrual akan kami dasarkan kepada International Public Sector Accounting Standard (IPSAS) 17 – Property Plant and Equipment.

---------------------------------------------------------------------------------(mau tahu lebih lanjut?? hub. asulistiyo@gmail.com

Why Physical Education Should not Be Required in College

ini dia paper UAS my beloved wife....gathered at may 25th, 2009. any comment??

We might still remember about violence action happened in IPDN Campus in Jatinangor, Sumedang, West Java that result the death of one student in 2007. The student passed away because of a violence action by his senior. Then, some similar cases appeared in some colleges such as ITB and STIP in recent times. In fact, any kinds of physical education is still applied in some colleges although there are many controversy about it. People that agree with physical education argue that physical education is needed to produce a strong mentally and high discipline person. In opposite,most people agree that physical education is not the only way to make a strong mentally and high discipline person. In addition, they argue that physical education should not be required in colege for some reasons.

First of all, physical education is not an effective learning methode to adult. As we know, the students of a college are adult, or adolescens that is growing up to be adult. According to the scientist, adults need a spesific learning method named andragogi. Andragogi is a self learning activity that depend on people who is studying, and it is not only a teaching activity by a teacher. It means that the student is a subject, not an object, in a learning activity. The students are motivated to study because of their own necessity, so they can study happily and highly motivated. In applying andragogi, one of any important things should be prepared is an arrangement of phsycological and social condition where adult feel that they are accepted, appreciated, and supported. In order to fulfill that condition, the teacher called facilitator should develop a friendly, democratic, informal, and relax situation. However, such situation will not be achieved by a physical education because it will relatively make a contradictory situation such as formal, stiff, and frightening situation. Therefore, physical education will not support an effective learning process in college.

Moreover, physical education can cause a thinking laziness. A physhical education is ussually being applied in an education institution, where education is regarded only as a knowledge transfer process. Actually, education is a liberation process. By education, students are expected to be an autonomous person. It will be achieved if education is not regarded only as a knowledge transfer process, but also as a creative discovery process of knowledge and the truth. If education is regarded only as a knowledge transfer process, so there will be an indoctrination approach that very depend on the power of the transferer. Therefore, the relationship between a teacher and a student become very hierarchical that restrict the growth of student’s critical atitude. Next, the lost of the critical attitude will close ability and willingness to find a new knowledge. As the result, people who learn by this way will grow as a robotic man, that will only do what is said by other people.

In addition, the physical education can create a bad morally person because the person grow in a violence culture. The person who is usual as an object of any violence, though it is the part of educational process, will relatively do the same violence to the other person. He will regard it as an usual thing, and believe that it is an usual thing to be done to the other people. He will have only a little compassionation to the other person. As a result, this kind of people may can do anything to get his wants although it will disturb other people’s right. If this kind of people is produced from the educational process in our country, so what will happen to this country?

The last, physical education is not the only way to make a high discipline and strong morally person. There are some other alternative ways that can ommit many negative effects of physical education. One of the alternative ways is religion approach. In religion, people is teached to be discipline and having a strong character by follow rules in his religion. Religion will motivate people to be disciplin and having a good character from the bottom of his soul. The motivation that come from the soul is the biggest power to do something. For example, people will strongly changed to be a good person from bad person if he realize the truly himself and his truly position as a creation of his almighty God. If people know who he is and what the aim of his creation is, he will try to be the best person as his religion asked to by following the rules already stated by his religion. Religion, especially Islam, build a good character base on principal: mansuetude attitude, supporting and helping each other, giving a good advice each other. As the result, people will be disciplin, honest, brave, care, and having any other good characters.

In conclution, we can see from the explanation above that physical education is not an effective learning method, can cause a thinking laziness and created a bad morrally person. Moreover, there are some alternatives to replace the physical education in college. Therefore, educational institution should leave the physical education and find any other ways to produce high quality persons.

References

Noname. 2007. Pendidikan Tak Sekedar Fisik.http://www.wahdah.or.id/wahdah/index2.php?option=com_content&do_pdf=1&id=756 (accessed May 22, 2009)

Ujan, Andre Ata. 2007. Kekerasan dan Kemalasan Berpikir. http://www.mirifica.net/printPage.php?aid=3989 (accessed May 22, 2009)

Lukman, and Bambang S. 2007. Kelemahan dan Keunggulan Teori Belajar Andragogi. http://www.geocities.com/teknologipembelajaran/andragogi.html (accessed May 22, 2009)

JAKARTA WITHOUT TRAFFIC JAM, IS IT POSSIBLE?

ini adalah paper UTSku...at march, 16 2009

Jakarta is a super traffic jam city. The roads in Jakarta is mostly crowded. This situation make longer the trip time. For example, the distance from Thamrin to Otista which only 13 km can be passed in more than two hours by car and may be more than three hours in rainy time. We may spent three till five hours everyday to reach our office in Jakarta and go home if our home is in fringe area of Jakarta.

In my opinion, there are several factors cause traffic jams in Jakarta. May be the factors is more than five, but i just talk about five factors thats be the main factors. First, too fast green-traffic light. It makes only few car can run and the light will have been red again, even the queue is until one kilo metres length or about 200 cars in a line. Second, there are too many public vehicles (especially mikrolet and metromini) that could suddenly stop everywhere to wait the passengers. The stop cars will automatically block the vehicles behind them and decrease free part of the roads that can be passed. Third, the street retailers who used general roads. The fourth cause is the queue in the toll entrances. And the last factor is the usage of general tracks by Trans Jakartas.

Now, what are the solutions?

I think the solution for the first problem is the government should make longer green light time, may be until 1,5 or two minutes on the busy tracks, for example the traffic light of T-intersection between Otista III and Otista Raya roads. The government also must build fly over at some busy and jam cross roads, so the traffic jams caused by red light can be reduced.

For the second problem, I think the necessary is traffic police alert to organize public vehicles, for example in the Kampung Melayu bus station. As we know, although the traffic police had stand by in anywhere, they can’t reduce traffic jam significantly. These because they have loose their authority. The drivers don’t follow traffic rule if there are no police, and they will also break the rule if the police is easy to compromise. So, the Police also just as strict with the driver. Clean polices, whose can not be bribed, are needed.

Organizing the Street Retailers is not easy. They often use public roads, so disturb the user of the roads and make jams. Moreover, they usually exploit traffic jam to sell their products to the road users. For this problem, the government should also regulates the usage of general roads by the street retailers. The regulation must be followed by law enforcement.

On the toll entrances, stop cars that will pay the toll charge often cause traffic jams. For example, the queue in the Tebet tol entrance is until Mampang fly over. To solve this problem, I think the tolls should be free of charge on the traffic jam times so there are not queue of cars that can cause the traffic jams. This compromise will push the social function of the toll.

Trans Jakartas has used one line general tracks so they runs faster than the other vehicles. However, they cause jams on the non-busway tracks. It means, on the tracks which consist only two lines, the half line are used by Trans Jakarta. Therefore, most tracks which are passed by Trans Jakarta, such as Thamrin-Sudirman track, are very crowded.

Now is time for government to controll traffic jam points and extensive the tracks. If needed, use the condemned areas for public usages.

Furthermore, government should increase mass public vehicles such as busses and trains so the crowd of passengers can be decreased. For example in the Jabotabek trains, the crowd of passengers not only till the doors, but until the roofs. The intertrains frequences are very little. There are only two trains in fifteen minutes. If goverment increase the train, may the intertrains interval is only five minutes, and it will decrease the crowd of passengers so the traffic jams can be reduced.

Enlargement of Ciliwung River and other rivers can create new way without condemn the houssing area. It can reduce the flood because the river’s capacity is bigger. This solution is cheaper than monorail project that absorb funds until seven billions rupiah and just coverage three areas that are Sudirman, Gatot Subroto, and Kuningan.

One of my ideas, I think it’s not a problem if at seven till nine am, toll way from Cawang to Semanggi is made only one direction, that is from Cawang to Semanggi. Why? Because in the morning, the direction to Semanggi is very crowded and jam. On the contrary, the direction to Cawang is very quiet. The other way, at 5 am until 7 pm, toll way is made just to Cawang. With this methode, I think the traffic jam, at least on jalan Gatot Subroto, Mampang, and Sudirman can be reduced.

Other extreme alternative is move the headquarter from Jakarta to other city outside Java island.

More than 80% of moneys circulate inside Jakarta. So, Jakarta become crowded quickly (more than 8,7 million persons), and now defeat New York City (just 8,1 million persons). It happens because Jakarta monopoly all of the activities like politics, economy, cultures, etc.

In the USA, although there are jams, but the goverment success distribute its society, not crowded in the capital. Washington DC, the capital of USA, just the 27^th crowded city in the USA with 550 thousand of persons. While New York as the center of business is the most crowded city in USA with 8,1 million persons, and Los Angeles as the center of entertainment is the second with 3,8 million persons. (@gus sulistiyo / 7a / 2)

WORKING CULTURE DEVELOPMENT TEAM OF BPKP

alhamdulillah...akhirnya paper UAS jadi. Pengganti UAS tertulis 25 Mei 09....

The history of BPKP can't be separated from the history of the development of government functional supervision, which is now known as Government Internal Auditor (Aparat Pengawasan Internal Pemerintah/APIP). Based on the Presidential Decree number 3 year 1983 about BPKP, practically, BPKP takes over all main duties and functions of The Directorate General of Supervisory for Government Finance (DJPKN = Direktorat Jenderal Pengawasan Keuangan Negara) which was a part of the Ministry of Finance.

Due to cabinet restructuring, the Presidential Decree number 103 year 2001 concerning The Position, Duties, Functions, Authorities, Organizational Structures, and Procedures of Non Ministerial Government Institution was issued. That Presidential Decree has been revised several times, the last revision is revision by Presidential Regulation number 64 year 2005. Article 52 of this Presidential Regulation mentions that BPKP's duties are conducting governmental functions in the area of financial and development supervisory within the related enforcing laws.

On the year of 2001, BPKP has set its vision and mission. The vision of BPKP is “The New Era of Government Management Catalyst Through Professional Supervisory Service”. Catalyst is one of object to speed up the changing process so it can not run outside the process itself, but it can blend inside the changing process. New Era of Government Management means effort to change strict birocrate government management and orientate into the process of new government management. On the other hand, professional supervisory service should be done using methodological based, integrity, and partners oriented in term of creating their value added.

By the time BPKP’s role changed, from the real auditor which used represived approach into asisstant which use preventive approach. Socialization, assistancy, and evaluation are new activities of BPKP. Meanwhile, audit function can be done if any request from the government official for law enforcement in calculating government loss. During this reform era, BPKP has taken many activities to help local government and ministerial/institution based on the Memorandum of Understanding (MoU). Something that never happen in the past is that the local government and ministerial/institution is not an audit object anymore, but they are BPKP’s partner for increasing their performance to achieve good governance.

On December 11th, 2006, The President of The Republic of Indonesia asked BPKP to do second functions about reposition and revitalisation. This reposition and revitalisation should be followed by better vision, mission, and strategic. Therefore, the new vision of BPKP is “Become the Credible Internal Auditor for Government in Transforming Government Management to Achieve Clean Government and Good Government” By this new vision, BPKP emphasizing its main tasks to the expanding of preventive function. The preventive audits result become a management system model to create pre-emptive activity. If there is a negative indication founded during the analysis process of preventive audits, then it needs deeper audits and the non justicia represive audit will be held. This audits are held as basic to build a better government management system to banned moral hazard or fraud. Assistency tasks with the Police Investigator, District Attorney and the Commision Againts Corruption, should be conducted as a duty to eliminate corruption criminal acts, give deterrent repressive justicia effect, and also as guiding function to save government assets.

Changing the role should be followed by changing the officer behaviour. In order to support this role, BPKP has set up the values of “PIONIR”. PIONIR is stand for Profesional, Integritas, Orientasi pengguna, Nurani dan akal sehat, Independen, and Responsibility. It influences all the officer. In Bengkulu that I’ve been live there over two years for example, I joined to “working culture development team” (tim pengembangan budaya kerja). The team consists of stuctural and fungsional officers viewed as agent of change.

Generally, its very difficult to find corporate culture at govermental agencies. However in BPKP, I find what “working culture” is. At beginning, I'm not exactly sure, but I knew it when I saw it. We know, changing govermental culture is fundamental and thus more difficult. Now, I can say that it is possible. Changing officer culture won't be easy, mostly because it's about changing attitudes and behaviors and some people aren't going to go with us. The key is, clearer we can define and quantify what's to be changed, faster we can help those people find something else to do and get everyone else engaged. The main problem is ethic.

Ethic covers various areas of life: personal, public and professional relations. Personal ethic studies the well-being of certain individual and its development methods. Social ethic emphasizes well-being of society and duties of individual persons in the society. Employees which is working in public sector such as BPKP inevitably stuck with ethic and working culture problems. Perhaps even more than the representatives of other fields, because they are constantly communicating with people, help them to solve their problems every day, and inform people about governmental decisions (Wagner-Tsukamoto, 2005). When having some contact with employees at municipality, people judge the morality and working culture of higher officers and public institution according to their behaviour. Therefore ethic and working culture of municipality employees should be as high as possible. Ethic is important not only in communication with customers (external environment), but also internally in the organization, in the mutual relations between colleagues and staff members. Ethical problems might cause various different consequences. Some of them are being solved almost unnoticed; the others have strong impact on individuals separate persons and organizations. Ethical problems might occur and disappear or have continuous character. We try to eliminate the ethical problem by organize islamic discussion in the office mosque.

In the simple definition offered above, I noticed that corporate culture is comprised of what employees experience, and what customers experience. In the bussiness operation, the manager should be focus on "employees first, customers second, and profits third". Can it be used in public institution? We know, employees describe culture as "what should be done here". For the customer, your culture is "what it's like to do business with you". Together with BPKP, The Customers are the stakeholder, such as President, House of representatif, Finance Auditory Board, Commision Againts Corruption, District Attorney, Police investigators, and The society.

Now, I have the conclution that working culture of public officers is important because they have to communicate with people. I can also say that as the medium link between the citizens and political power, state officer’s behaviour and working culture forms the people’s opinion about the whole authorities, morality and ethics of high officers. It is very important to educate officers, to recognize and solve ethical problems, because this could be one of the ways to avoide them. The last, conflicts in the works of public officers are the negative appearance because of their negative impact on the person itself and the people around that are customers and colleagues. It has negative impact on the efficiency of work, communication, and working atmosphere. Now, the working culture development team of BPKP is widely received by the BPKP officer in many moment and activities, such as the sport field, spiritual activity, moral and ethics discussion, transfer of knowledge, etc. And the final and the most important impact is the increasing of the officer performance. (@gus Sulistiyo-09460004869).

Waktu begitu cepat berlalu

Minggu kedua pun berlalu, 31 Januari 2009

Hari demi hari berlalu dengan begitu cepat. Tak terasa, perkuliahan sudah melewati pekan kedua. Pada pekan pertama, kegiatan tidak begitu padat. Namun tugas dari dosen lumayan banyak. Pada pekan pertama, dosen yang hadir adalah mata kuliah Bahasa Inggris, Teori Akuntansi, Akuntansi Manajemen, Sistem Informasi Manajemen, dan Internal Audit. Sedangkan yang tidak masuk adalah dosen Manajemen Stratejik,

Kuliah Perdana

Hari pertama, Senin 19 Januari 2009 Agak nervous! Biasa sih, kalo lagi agak tegang memang begini. Bangun seperti biasa, karena putri tercinta, Afra Haniya Salsabila telah “ribut” mulai jam 2’an dinihari. Nervousku ditandai dengan males sarapan, eneg. Rasanya sudah pengen banget sampe kampus. Penasaran siapa aja sih kawan-kawan sekelas, siapa aja dosen dan mata kuliahnya, de el el. Alhamdulillah, sampe di kelas, bayangan yang agak “serem” itu tak ada. Suasana cair banget. Mata kuliah pertama, Bahasa Inggris, dengan Mr Hussein. Ni sedikit cerita matkul B. Inggris: Hello, introduce me, my name is Hussein. The long name is Abdul Kahar Muzakkir Hussein. My tittle is Drs, Ak, CPA, MBA. My CPA I have joined with STAN (was named A3N-Akademi Ajun Akuntan Negara). Director general of Tax, Hadi Purnomo was as my student. The ex head of BPKP, Ari Soelendro was my children too, at Pajajaran University. English-as others language-is a habitual language. So, if you want able to speak english fluently, you should try to repeat and speak as much as possible. Thats Mr Hussein lesson. I like his presentation and style. Although his age already 73rd, his still strong and gentle. He tell that he was studied in Singapore, to got his CPA degree. The lesson finished at 10.30 am. No significant homework. Just to repeat read an article “whats ‘new’ in new year 2009”, and “be friendly with Jakarta”.