Search

The implementation of the Aquascape training is one of the activities of the IPB University's Dosen Pulang Kampung Program. This activity aims to enable ornamental fish cultivators to increase income through business diversification, namely making aquascapes. In order to know the impact of this activity, it is necessary to analyze the perceptions of the training alumni after the training activities took place. Based on the results of the Likert analysis, the training alumni highly agreed with this activity. The alumni stated that with this activity they would be able to increase their skills in making Aquascape, networks and income. The alumni of the training expected that the training will be held again with a longer time and more participants.

One of plantation commodities that has potential to become a source of foreign exchange for Indonesia is cloves (Syzigium aromaticum L. Marr. and Perr.). National cloves production fluctuates, so that in cloves production it is known as the big, medium, and small harvest. The clove cigarette industry is the main consumer because it absorbs 95% of the national clove production which is used as the main raw material in producing. This causes the volume of cloves to exported reduced. Apart from being a clove exporting country, Indonesia also imports. Cloves used in this study are cloves with the (HS) code 0907 (Whole fruit, cloves, and stems). Indonesia imports cloves to meet domestic demand, especially from the cigarette industry. Appropriate government policies related to cloves import are important, so that supply of cloves in both domestic and world markets is met. Therefore, this study aims to analyze the development of Indonesia's clove and trade policy and its implications for volume and value of clove imports. Key words: Cloves import, cloves import policy, Cochrane-Orcutt method, Ordinary Least Squares (OLS). ABSTRAKSalah satu komoditas perkebunan yang berpotensi menjadi sumber devisa Indonesia adalah cengkih (Syzigium aromaticum L. Marr. and Perr.). Produksi cengkih nasional sering mengalami fluktuasi, sehingga dikenal panen raya, panen sedang, dan panen kecil. Industri rokok kretek merupakan konsumen utama cengkih karena menyerap 95% produksi cengkih nasional yang digunakan sebagai bahan baku utama dalam berproduksi. Selain sebagai negara pengekspor cengkih, Indonesia juga melakukan impor cengkih. Cengkih dalam penelitian ini menggunakan cengkih dengan kode (HS) 0907(Whole fruit, cloves, and stems). Indonesia melakukan impor cengkih untuk memenuhi permintaan domestik. Kebijakan pemerintah yang tepat terkait impor cengkih sangat penting agar persediaan cengkih baik di pasar domestik maupun pasar dunia terpenuhi. Oleh karena itu, penelitian ini bertujuan untuk menganalisis perkembangan cengkih dan kebijakan impor cengkih Indonesia dan implikasinya terhadap volume dan nilai impor cengkih. Kata kunci: Impor cengkih, kebijakan impor cengkih, metode Cochrane-Orcutt, Ordinary Least Squares (OLS).

The decision to replant oil palm is a complex decision for smallholder farmers in Teluk Merbau Village who are members of the Tunas Muda KUD, Siak Regency, Riau Province. Oil palm replanting needs to be done because the age of oil palm plantations for KUD Tunas Muda farmers on average has reached a planting age of >30 years with a production yield of only 1.47 tons per hectare per year. The implementation of oil palm replanting is carried out through the People's Palm Oil Rejuvenation (PSR) program. This research aims to examine the applicable regulations regarding the implementation of oil palm replanting at KUD Tunas Muda and analyze the perception of smallholder farmers on the implementation of oil palm replanting. Data were analyzed using gap analysis and qualitative descriptive analysis. Adjusted to the Director General of Plantation Decree No.29/KPTS/KB.120/3/2017 concerning guidelines for the implementation PSR. The results of the analysis of the perception farmers indicate input aspects, financial aspects and institutional aspects that influence farmers' decisions in the implementation of oil palm rejuvenation. The stakeholder involvement aspect consists of 3 components: related stakeholders, stakeholder rights and stakeholder obligations. The implementation PSR program is very helpful and this program can only be accepted by oil palm farmers who are members of the Tunas Muda KUD membership.

Some problems often faced by local governments in financing development are the gaps between regional needs that are not balanced with the fiscal capacity of the region so that a fiscal gap arises. Efforts are needed to carry out risk management through fiscal risks monitoring. This study was aimed to analyze and evaluate indicators of risks in regions that can affect local goverment fiscal. This study used various sub-indicators derived from five fiscal risk indicators, namely economic, financial, institutional, social and environmental indicators. Of the several indicators, the variables that pose a risk in Bogor District are water connection problem from water company (PDAM) that are still low (social indicators), budget allocation for the environment and unemployment issue, while in Merauke District, some problem that need to be considered are Infrastructure expenditure (economic indicators), local own-source revenue (PAD), fluctuated unemployment issue (economic indicators), regional independence ratios (financial indicators), social indicators particularly for water connection problems and budget allocation for the living environment.

Private Forest is the forest located outside forest area and growing on land that is encumbered with land rights. Private forest have important role need to be maintained to support benefits for economic, social and ecological aspects. In addition to provide financial benefits, private forest have environmental services potential to reduce carbon dioxide (CO2). To strengthen business capital forestry in order rehabilitation of forest and land, the government form public services center for financing forest development (BLU Pusat P2H), Ministry of Environments and Forestry. This research aims to evaluate delaying timber harvesting loan in Wonogiri Regency, Central Java Province. The research was conducted from July 2020 to March 2021. Sampling by 182 respondents which consist of debitor farmers and non debitor farmers in Wonogiri Regency, Central Java Province. The research results show that the average income level of debitor farmers greater than the average income non debitor farmers. Private forest management activities are still done traditionally and simply. The level of financial feasibility was calculated by Revenue Cost Ratio (R/C Ratio) on the loan interest rate 7,5%. The study showed that R/C Ratio 1,79. Total population density in debitor farmers private forest was 19.561 tree was carbon stock trees contain 11.345,38 ton CO2, non debitor farmers forest was 13.003 tree was carbon stock trees contain 7.541,74 ton CO2. Evaluation with likert scale show that the implementing delaying timber harvesting loan in Wonogiri Regency about 72,442% it is mean good category. The results of the analysis showed that the process of service this loan has a weakness in long terms of the time period of submission and distribution of funds showed that the process of the submission of credit proposals debitor reached the stage of distribution of fund need range time six months then required increased acces services loan quickly .

KUD Tunas Muda is one of the cooperatives active in using information technology to serve the needs of its members, especially related to oil palm activities. However, not all palm oil activities have been carried out through digitization. This paper aims to provide an overview of the readiness of the KUD located in Riau Province in digitizing smallholder oil palm plantations, which include activities in preparing inputs, cultivation, marketing, and receiving payments. This study also aims to analyze strategic priorities that cooperatives can carry out in digitizing smallholder palm oil. This study uses two methods in its analysis, namely descriptive analysis, and analytical hierarchy process. Based on the study, cooperative management is quite prominent in initiating and building digital systems in services for their members. This is because the KUD already has experience in digitalization, although the function is still limited. According to the analysis, the prioritized strategy is to increase the understanding of oil palm farmers, especially among members, in using digital technology and information to support the digitalization of oil palm plantations. Keywords: analytical hierarchy process, cultivation, information technology, KUD Tunas Muda, smallholder plantation

Penelitian ini dilatar belakangi minimnya literatur penyuluhan untuk usahatani konvensional di wilayah DKI Jakarta. Kegiatan penyuluhan merupakan bagian dari upaya Pemprov DKI Jakarta dalam memajukan sektor pertanian dan meningkatkan pendapatan petani. Keputusan mengikuti penyuluhan sebagai proses pendidikan informal dapat berbeda antar petani sasaran. Kemudian diperlukan identifikasi faktor-faktor strategis usahatani untuk mendukung penyuluh dalam menjalankan peranannya. Berdasarkan hal tersebut tujuan penelitian ini adalah (1) Mengkaji pengaruh karakteristik pribadi petani terhadap frekuensi interaksi antara penyuluh dan petani, dan (2) Menganalisis pengaruh frekuensi interaksi antara petani dan penyuluh pertanian serta karakteristik usahatani petani terhadap pendapatan usahatani. Penelitian dilakukan di Kelurahan Rorotan, Kecamatan Cilincing, Kota Administrasi Jakarta utara dengan pertimbangan bahwa lokasi tersebut merupakan tempat terkonsentrasinya usahatani padi sawah di Provinsi DKI Jakarta. Prosedur analisis data menggunakan regresi linier berganda dengan taraf nyata 10 persen, dimana interpretasi hasilnya juga dibantu oleh wawancara mendalam. Hasil penelitian ini mengidentifikasi bahwa tingkat pendidikan formal dan tingkat keaktifan dalam kelompok tani berpengaruh nyata terhadap frekuensi interaksi antara petani dan penyuluh pertanian, sedangkan variabel umur, pengalaman berusahatani, dan pemanfaatan media internet tidak memberikan pengaruh nyata. Kemudian penggunaan benih bersertifikat, pemanfaatan akses kredit formal, luas lahan, serta frekuensi interaksi antara petani dan penyuluh pertanian berpengaruh nyata terhadap pendapatan usahatani.

Pertumbuhan populasi sapi potong lokal meningkat dan diikuti dengan peningkatan produksi daging sapi lokal. Disisi lain, tingginya permintaan daging sapi nasional yang tidak dapat dipenuhi oleh produksi daging sapi domestik memicu peningkatan volume impor daging sapi tiap tahunnya. Berdasarkan permasalahan tersebut, Indonesia berupaya untuk meningkatkan produksi daging sapi lokal dengan memberdayakan peternak domestik melalui kebijakan impor ternak dan daging sapi. Penelitian ini bertujuan untuk menganalisis dampak kebijakan impor ternak dan daging sapi terhadap populasi sapi potong lokal di Indonesia. Penelitian ini menggunakan data sekunder deret waktu selama periode 1990 – 2017, dengan menggunakan persamaan simultan (2SLS). Hasil penelitian ini menunjukkan, penurunan impor sapi bakalan dan daging sapi dapat menurunkan populasi sapi potong lokal. Sementara, peningkatan impor sapi bibit dapat meningkatkan populasi sapi potong lokal di Indonesia.

Pemerintah DKI berusaha untuk membatasi masyarakat dalam menggunakan kendaraan pribadi di Kota Jakarta, salah satu caranya adalah dengan penerapan ERP. Tetapi penerapan kebijakan ini harus didukung oleh kebijakan lainnya, seperti ketersediaan moda transportasi umum, sehingga penerapan kebijakan ini akan dapat mengurangi kemacetan yang terjadi di Jakarta dapat dikurangi. Penelitian ini bertujuan untuk menganalisis berapa peningkatan waktu tempuh akibat kemacetan di Jalan Sudirman dan pilihan moda transportasi masyarakat saat ERP diterapkan. Metode penelitian yang digunakan adalah contigent choice model (CCM). Akibat kemacetan di Jalan Sudirman terjadi peningkatan waktu tempuh rata-rata adalah 72 menit, dan jika ERP di terapkan moda transportasi yang akan dipilih oleh masyarakat adalah busway sebesar 70,64 persen dan kereta api sebesar 13,76 persen.

Supervision of regional fiscal risk is needed in order to reduce fiscal risk and also as a form of openness and fiscal sustainability of local governments, namely to find out where the fiscal position of the regional government is, in order to better ensure the sustainability of revenue, expenditure and financing so that regional fiscal health can be maintained and to prevent the occurrence of a fiscal emergency or loss of financial capacity in the local government. The problem is that local governments often lack information regarding their fiscal position, including how to see and monitor possible fiscal risks faced and how to deal with strategies appropriately and reliably. Cirebon City is one of the cities in West Java Province which, like other regions in Indonesia, has potential fiscal risks if it is not properly monitored. The purpose of this research is to identify and analyze the indicators of regional fiscal risk and to formulate strategies as an effort to reduce fiscal risk in Cirebon City. The results showed that the supervision of regional fiscal risk using the Carter and Ajam method showed that the regional fiscal status of Cirebon City for the years 2013-2017 was not at risk. However, when examined from each indicator in every aspect, there are several indicators whose status is in a risky condition. The indicators that are in this risky condition have the potential to cause problems in the regional fiscal of Cirebon City. The results of data processing using the Analytical Hierarchy Process (AHP) method obtained a strategy to reduce regional fiscal risk in Cirebon City with the first priority of increasing tax and retribution supervision (0.275), maximizing potential sectors that are able to provide an increase in regional revenue (0.267), increasing the number of new jobs (0.248), and the efficiency of personnel and goods / services expenditures to be transferred to capital expenditures (0.210)

Kemiskinan merupakan masalah dalam pembangunan ekonomi yang menjadi pusat perhatian pemerintah termasuk di Kabupaten Kulon Progo, kabupaten dengan angka kemiskinan tertinggi di Provinsi Daerah Istimewa Yogyakarta. Capaian penurunan angka kemiskinan di Kabupaten Kulon Progo masih jauh dari target yang tertuang pada Rencana Pembangunan Jangka Menengah Daerah (RPJMD) periode 2017-2022. Anggaran bantuan sosial merupakan anggaran belanja yang berkaitan langsung dengan program penanggulangan kemiskinan. Beberapa penelitian terdahulu telah membuktikan bahwa program bantuan sosial berpengaruh terhadap penurunan kemisikinan. Penelitian ini bertujuan untuk menganalisis sebaran kemiskinan serta pelaksanaan anggaran bantuan sosial, dan merumuskan strategi alokasi anggaran bantuan sosial untuk penurunan kemiskinan di Kabupaten Kulon Progo. Hasil penelitian menunjukan bahwa wilayah bagian utara kabupaten yang didominasi oleh dataran tinggi, memiliki angka kemiskinan yang lebih tinggi daripada wilayah bagian selatan yang merupakan kawasan pesisir pantai. Kecamatan Wates dan Kecamatan Pengasih mendapatkan alokasi belanja bantuan sosial yang paling besar. Perumusan strategi dengan menggunakan matriks IE, SWOT, dan QSPM menghasilkan alternatif strategi prioritas yaitu mendorong peran aktif stakeholder, dan menyediakan data terpadu kesejahteraan sosial penerima bantuan sosial yang akurat dan spesifik.

The era of the industrial revolution 4.0 is marked by a smart industrialization process, which refers to increasing automation, machine-to-machine and human-to-machine communication, implementing artificial intelligence, and developing sustainable digital technology. Increasing the productivity of smallholder oil palm plantations with the application of the right technology will deliver optimal results to improve the welfare of farmers and independent smallholders. This research focused on increasing productivity through digitizing smallholder oil palm plantations. The research was conducted in Siak Regency, Riau Province. This study analyzed the readiness of the Village Cooperative (KUD) of Tunas Muda, including the weaknesses and strengths, as well as the opportunities and threats (SWOT) that existed in preparing for the digitization of smallholder palm oil plantations in Siak Regency. Keywords: industrial revolution 4.0, KUD Tunas Muda, smallholder oil palm digitalization, institutional dimension, SWOT

Food loss occurs in urban area restaurants, including in Bogor. The consumption activity in restaurants sometimes produces food waste, including of rice, vegetables or side dishes. The research objectives were (1) To identify the restaurant food-wasting process in Bogor, and (2) To estimate the amount and economic value of restaurant food waste in Bogor. The Indonesian National Standard (SNI) 19-3964-1994 about Sampling and Measurement Method and Composition of Urban Waste was used for sampling. Food waste in restaurants occurs from sellers and customers. The unsold food waste of restaurants in Bogor was predominately rice. The occurrence of rice waste was due to large cooking portions and the drying of rice during cooking, making it unable to consume. The food waste produced from unconsumed food by customers included rice and side dishes, such as meat, chicken and fish. Some reasons for food waste occurrence from visitor consumption were unpreferred food taste, large food portion and low appetite. The annual rice waste from unsold and unconsumed food in restaurants in Bogor was 29,742.84 kg or Rp 356,914,080. The annual amounts of meat, chicken, and fish waste are 14,780kg, 28,500kg and 8,460 kg, respectively. The economic value of meat, chicken and fish waste is Rp 1,655,640,000, Rp 712,480,000 and Rp 253,711,500, respectively. Keywords: consumption, the Indonesian National Standard (SNI) 19-3964- 1994, urban waste, consumption chain, weight conversion factor

Palm oil industry is one of the main contributors to the economic development in Indonesia. It has experienced rapid growth in recent decades, and become a significant contributor to the world market for vegetable oils. Oil palm plantations produce crude palm oil (CPO) used as raw material by downstream industries to provide many types of derivative products such as in food and oleochemicals. In consequence, managing value chains are vital to gain sustainable palm oil development considering the increasing competitiveness and needs to maintain mutual partnerships among stakeholders. This chapter analyzed possible external shocks that would give potential impacts to value chains of the palm oil industry in Indonesia and recommends what the policymakers should do to anticipate the negative implications. We found that some variables show elastic values represented by the world price of CPO, the export price of Indonesian CPO and the exchange rate to the export quantity of Indonesian CPO. Based on our simulation, the export tax policy of palm oil has caused negative impacts both to the small scale (farmers) and the big scale industries in the form of decreasing FFB price and exported quantity of CPO, respectively.

There are several objectives in the study: (1) the potential of tourism and regions support that can meet the needs of the tourists, (2) the forms of community empowerment in the development of community-based tourism and (3) the strategy of the development of community-based tourism to increase local revenues. The potencies of tourism supports that should be improved in the development of Anambas Archipelago tourism are the improvement of infrastructure, both public infrastructure and tourism infrastructure, such as marine transportation and recreational facilities of nautical tourism, which has an average value of 4.93 that means it should be more focused on its development. While the region that can meet the needs of travelers in the development of tourism is located in Siantan district that is in the first rank and becomes the only district in the hierarchy I that is 59.54. The forms of community participation or community empowerment in the development of community-based tourism are in the form of fish farming, the increase of regional typical crafts and foods with the value of 4.79 that is to be developed, and that these activities are usually done by Anambas Archipelago community so that it can be beneficially used and should be developed in order to participate in the development of community-based tourism to generate profits for the government it self in the form of local revenue.Keywords: Tourism, Community, Increase Local Revenues, Tourism ABSTRAKPenelitian bertujuan untuk (1) menganalisis sarana prasarana pendukung pariwisata dan wilayah yang dapat memenuhi kebutuhan para wisatawan, (2) Menganalisis pemberdayaan masyarakat dalam pengembangan pariwisata berbasis masyarakat dan (3) Menyusun strategi pengembangan pembangunan pariwisata berbasis masyarakat untuk peningkatan pendapatan asli daerah. Sarana prasarana pendukung pariwisata yang harus ditingkat dalam pengembangan pembangunan pariwisata Kabupaten Kepulauan Anambas adalah peningkatan sarana prasarana umum maupun sarana prasarana bidang pariwisata yaitu transportasi laut dan sarana rekreasi wisata bahari yang memiliki nilai paling tinggi sebesar 4.93 artinya harus lebih difokuskan dalam pembangunannya. Sedangkan untuk wilayah yang dapat memenuhi kebutuhan wisatawan untuk pengembangan pembangunan pariwisata terletak di Kecamatan Siantan yang menempati ranking satu dan menjadi satu-satunya kecamatan yang berada di hierarki I sejumlah 59.54. Bentuk keikutsertaan masyarakat atau pemberdayaan masyarakat dalam pengembangan pembangunan pariwisata berbasis masyarakat yaitu pada pembudidayaan ikan, peningkatan kerajinan dan makanan khas daerah dengan nilai paling tinggi sebesar 4.79, merupakan aktifitas yang sering dilakukan masyarakat Kabupaten Kepulauan Anambas dimana hal tersebut dimanfaatkan dan harus dikembangkan dalam berpartisipasi untuk pengembangan pembangunan pariwisata berbasis masyarakat yang dapat menghasilkan keuntungan bagi pemerintah itu sendiri berupa pendapatan asli daerah.Kata kunci: Pariwisata, Masyarakat, Pendapatan Asli Daerah, Pariwisata

Kewenangan pemerintah daerah dalam Pemerintah Pengganti Undang-Undang Nomor 1 Tahun 2020 adalah Pemerintah Daerah diberikan kewenangan untuk melakukan pengutamaan penggunaan alokasi anggaran untuk kegiatan tertentu (refocusing). Salah satu daerah di Indonesia yang terdampak Covid-19 adalah Kota Bogor, Kota Bogor merupakan salah satu kota yang dekat dengan Ibukota dan menjadi salah satu kota dengan penularan melalui imported case yang berasal dari luar daerah. Proporsi anggaran kesehatan Kota Bogor di tahun 2020 yang diprioritaskan untuk penanggulangan Covid-19. Tujuan penelitian ini menjelaskan keadaan anggaran Dinas Kesehatan Kota Bogor saat Covid-19 dan menjelaskan penggunaan anggaran Covid-19 sesuai dengan tujuan serta merumuskan strategi alokasi anggaran Dinas Kesehatan berdasarkan anggaran yang ada. Jenis dtaa yang digunakan dalam penelitian ini adalah data primer yang diperoleh melalui wawancara mendalam dengan pengambil kebajikan yang terkait dengan menggunakan kuesioner Analytical Hierarchy Process (AHP) dan data sekunder diperoleh dari Dinas Kesehatan, Badan Perencanaan dan Pembangunan Daerah dan Badan Keuangan Aset Daerah Kota Bogor.

Nowdays, increasing in food availability is not only focused on increasing production, but also by reducing losses at the production and distribution stages (food loss). The purpose of this study is: estimating the volume and value of food loss of rice commodities at the stage of harvesting, threshing, drying, milling, and distribution of rice in Karawang Regency. The research method used are quantitative analysis and qualitative description analysis, by using the method of calculating food loss. Based on research, rice loss occurs in every process starting from harvesting, threshing, drying, grinding and distribution in Karawang Regency. The greatest loss of rice in Karawang Regency occurred at the stage of milling. Estimated value of rice loss in Karawang Regency is around Rp. 321 billion/year. The size of the loss of rice in Karawang Regency locations indicates the need for various efforts to reduce these losses.

The Government of Sukoharjo District established a corporate farming program in Dalangan, Tawangsari District, Sukoharjo Regency since 2017 as an example of early development of agriculture modern in the countryside. However, the program has not run continuously due to constraints capital and has a high dependence on the decisions of decision makers. The objectives of this study are: (1) to identify farmers’ perceptions of corporate farming programs; (2) identifying and analyzing the importance and influence of corporate farming in Dalangan, Tawangsari District, Sukoharjo Regency; (3) analyze the impact of the application of corporate farming on the income of member farmers and not members of the corporate farming; and (4) analyze the level of influence of farmer characteristic factors on the decision to follow corporate farming. Data analysis methods used were descriptive analysis, stakeholder analysis, R / C ratio income analysis, and binomial logistic regression analysis. The results showed that the majority of farmer respondents agreed that the implementation of farmer corporations in Dalangan could improve farm performance, but the corporate farming had not made it easier for farmers to access Gapoktan capital. Based on stakeholder analysis, the Agriculture Service of Sukoharjo Regency and Gapoktan Tani Mandiri have the highest level of importance and influence in implementing the corporate farming. Based on income analysis, the value of R / C ratio and B / C ratio for cash costs to member farmers and not members of corporate farming is more than 1, so farming in groups is profitable and feasible. Factors that influence farmers' decisions to follow the corporate farming, namely the number of family dependents and farm income.

The Law number 1/2004 on State Treasury mandated the head of government to organize and maintain Internal Control System. This study aims to give alternative policy to increase the Internal Control System in expenditure of Credit Program Interest Subsidy in the Directorate General of Treasury at the Ministry of Finance. The primary and secondary data were obtained from questionnaire and interview and reports that associated with Intern Control System and expenditure in Credit Program Interest Subsidy. Both data were selected by purposive sampling. The Model was evaluated by Analytical Hierarchy Process (AHP). The result of this study has shown that priority policy to make internal control system adequated was by making integrated information system in the verification and accuracy of the target. Abstrak Undang-Undang Nomor 1 Tahun 2004 tentang Perbendaharaan Negara telah mengamanatkan kepada kepala pemerintahan untuk mengatur dan menyelenggarakan Sistem Pengendalian Intern. Penelitian ini bertujuan untuk memberikan alternatif kebijakan dalam meningkatkan sistem pengendalian intern belanja subsidi bunga kredit program di Direktorat Jenderal Perbendaharaan, Kementerian Keuangan. Penelitian ini menggunakan data primer dan data sekunder yang diperoleh melalui kuesioner dan wawancara laporan terkait sistem pengendalian intern dan belanja subsidi bunga kredit program. Kedua data dipilih dengan metode purposive sampling. Model dalam penelitian ini dievaluasi dengan Analytical Hierarchy Process (AHP). Hasil penelitian menunjukkan bahwa prioritas kebijakan yang harus dilakukan adalah pembuatan sistem informasi yang terintegrasi dalam verifikasi dan ketepatan sasaran belanja subsidi bunga kredit program.

Majority of the community in Sukabumi and Tasikmalaya Districts are still below the poverty line. The approach used to analyze poverty levels is an expenditure approach which is then compared to the poverty limit of the BKKBN and BPS. Communities in Sukabumi and Tasikmalaya District are classified to the first prosperous family (KS1) based on the classification of the BKKBN. Whereas compared to BPS poverty level, Communities in Sukabumi District are classified as poor that is 15.79 percent and 19.23 percent for Tasikmalaya District. The second objective of this study was to implement a cropping strategy that farmers should do to increase farmers’ income so that they are not below the poverty line. The recommended cropping pattern is by planting horticultural crops such as spinach, caisin, watermelon and melon in the third growing season.Keywords: poverty, dry land, farming, foodABSTRAK Kabupaten Sukabumi dan Tasikmalaya yang menjadi daerah penelitian ini masih terdapat masyarakat yang berada di bawah garis kemiskinan. Pendekatan yang digunakan untuk menganalisis tingkat kemiskinan menggunakan pendekatan pengeluaran yang kemudian dibandingkan dengan batas kemiskinan dari BKKBN dan BPS. Masyarakat di Kabupaten Sukabumi dan Tasikmalaya berada pada golongan keluarga sejahtera I berdasarkan penggolongan dari BKKBN. Sedangkan bila dibandingkan berdasarkan tingkat kemiskinan BPS, masyarakat Kabupaten Sukabumi yang tergolong miskin sebanyak 15.79 persen dan pada Kabupaten Tasikmalaya sebanyak 19.23 persen. Tujuan kedua dari penelitian ini adalah strategi pola tanam yang sebaiknya dilakukan petani untuk meningkatkan pendapatan petani agar tidak berada dibawah garis kemiskinan. Pola tanam yang disarankan yaitu menanam tanaman hortikultura seperti kangkung darat, caisin/sawi, semangka dan melon pada musim tanam ketiga. Kata kunci: kemiskinan, lahan kering, usahatani, pangan

Local autonomy means that local governments are given freedom of action to manage and develop their own regions according to theireach condition, characters and potency. The core of local autonomy is democratization and empowerment. It is expected that the emerging democratization brings good governance into reality including good governance, both on the management of local finance and local assets. Assets or the active is one of components in the Local Government Financial Report, in which the greatest sub component is fixed assets. Therefore, good governance on fixed assets will support the efforts that have been made by the Province of DKI Jakarta to realize the good governance. Management of assets or items own by local authorities, according to Permendagri Nomor 19 tahun 2016, consists of several stages that can be classified into four managerial functions, which are planning, organizing, mobilizing or executing and controlling and monitoring. This study utilized primary and secondary data using an analysis method of gap analysis and qualitative description. Results of the study indicated that there was still a “partial gap” for each managerial function in asset management. All managerial functions had been executed moderately well in the asset management; however, the functions should be optimized further to be consistent with the prevailing laws. Based on the gap analysis, the causes of the weaknesses of asset management and the strategy move to overcome the weaknesses in the management of the most needed assets currently in the Province of DKI Jakarta.Key Words: Managerial Function, Gap Analysis and Optimizing Asset Management StrategyABSTRAKOtonomi daerah bermakna bahwa pemerintah daerah diberikan keleluasaan untuk mengelola dan mengembangkan daerahnya sesuai kondisi, karakter dan potensinya masing-masing. Inti dari otonomi daerah adalah demokratisasi dan pemberdayaan. Demokratisasi yang ingin dimunculkan adalah mewujudkan good governance, termasuk di dalamnya tata kelola yang baik atas pengelolaan keuangan daerah dan aset daerah. Aset atau aktiva merupakan salah satu komponen dalam Laporan Keuangan Pemerintah Daerah, dengan sub komponen terbesarnya adalah aset tetap. Oleh karena itu, dengan pengelolaan aset tetap yang baik, akan mendukung upaya pemerintah Provinsi DKI Jakarta mewujudkan good governance. Pengelolaan aset atau barang milik daerah menurut Peraturan Menteri Dalam Negeri Nomor 19 Tahun 2016 terdiri dari beberapa tahapan, yang dapat diklasifikasikan secara fungsi manajerial ke dalam 4 fungsi yaitu perencanaan, pengorganisasian, penggerakan atau pelaksanaan serta pengendalian dan pengawasan. Penelitian ini menggunakan data primer dan sekunder, dengan metode analisis adalah gap analisis dan deskripsi kualitatif. Hasil penelitian menunjukkan hasil masih ada “partial gap” untuk setiap fungsi manajerial pengelolaan aset. Semua fungsi manajerial telah dijalankan dengan cukup baik dalam pengelolaan aset, namun masih perlu dioptimalkan lebih lanjut agar sesuai dengan ketentuan yang berlaku. Berdasarkan analisis gap diperoleh penyebab kelemahan pengelolaan aset sekaligus langkah strategi untuk mengatasi kelemahan dalam pengelolaan aset yang paling dibutuhkan saat ini di Pemprov DKI Jakarta.Kata Kunci: Fungsi Manajerial, Gap Analisis, Dan Strategi Optimalisasi Manajemen Asset

In the last few years the level of performance accountability of the Bogor City Government has not shown a significant increase, so it needs strategies to improve it. This research included descriptive research type with using primary and secondary data. Analysis methods used were Importance Performance Analysis, and Analytical Hierarchy Process. The purpose of this research were to analyze the weaknesses of the implementation of the performance accountability system of the Bogor City Government, and formulate the strategies to improve the performance accountability of the Bogor City Government. Based on the results of the Importance Performance Analysis showed that there are 7 attributes that become weaknesses of the implementation of the performance accountability system of the Bogor City Government. These attributes are alignment between planning documents, results-oriented performance planning, linkages of programs / activities with strategic planning, preparation of individual performance indicators, tiered performance measurement, and utilization of performance measurement. The strategy to improve the performance accountability of the Bogor City Government is strengthening commitment, implementing performance-based budgeting, SAKIP coaching, and improving the quality of APIP.Keywords: performance, accountabilityABSTRAKTingkat akuntabilitas kinerja Pemerintah Kota Bogor dalam beberapa tahun terakhir belum menunjukkan peningkatan yang signifikan, sehingga dibutuhkan strategi untuk peningkatannya. Penelitian ini termasuk jenis penelitian deskriptif dengan menggunakan data primer dan data sekunder. Metode analisis yang digunakan adalah Importance Performance Analysis, dan Analytical Hierarchy Process. Tujuan penelitian ini adalah untuk menganalisis kelemahan-kelemahan dalam penerapan sistem akuntabilitas kinerja Pemerintah Kota Bogor, dan merumuskan strategi peningkatan akuntabilitas kinerja Pemerintah Kota Bogor. Hasil penelitian menunjukkan bahwa terdapat 7 atribut yang menjadi kelemahan penerapan sistem akuntabilitas kinerja Pemerintah Kota Bogor. Atribut tersebut adalah keselarasan antar dokumen perencanaan, perencanaan kinerja berorientasi hasil, keterkaitan program/kegiatan dengan renstra, penyusunan indikator kinerja individu, pengukuran kinerja berjenjang, dan pemanfaatan pengukuran kinerja. Strategi untuk meningkatkan akuntabilitas kinerja Pemerintah Kota Bogor adalah penguatan komitmen, penerapan anggaran berbasis kinerja, pembinaan SAKIP, serta peningkatan kualitas APIP.Kata kunci: kinerja, akuntabilitas

Content is an important variable in e-learning implementation. Creating the right content, will determine success in learning based on information and communication technology. The results of research in Budget and Treasury Training Center states that e-learning is no more effective than classical, due to the method of delivering inappropriate teaching materials. This research will formulate the strategy of content quality improvement for e-learning on the Budget and Treasury Training Center. First analysis of internal and external factors that determine the quality of e-learning based training content. The analysis was performed using Internal Factor Evaluation (IFE) and External Factor Evaluation (EFE) matrix. The second phase focuses on developing alternative strategies by aligning key internal and external factors. Strength Weakness Opprtunity Threat (SWOT) Analytical techniques will get some alternative strategies. Last stage is to set priority strategy using Quantitative Strategic Planning Matrix (QSPM). This research formulates the strategy of optimization of the training services by creating excellent services of e-learning. The policies were the provision of learning materials in attractive packaging, fulfillment of user needs and user friendly. These policies were outlined in three programs: designing edutainment programs, designing micro learning for learning materials, and providing LMS application of android version.Key Words: Content Quality, IFE, EFE, SWOT, QSPM ABSTRAKKonten merupakan variabel penting dalam implementasi e-learning. Membuat konten yang tepat, akan menentukan keberhasilan dalam belajar menggunakan bantuan teknologi informasi dan komunikasi. Penelitian terkait e-learning di Pusdiklat Anggaran dan Perbendaharaan menyatakan bahwa diklat dengan metode e-learning tidak lebih efektif dibanding dengan metode klasikal. Hal tersebut disebabkan cara penyampaian materi dalam bentuk bahan ajar yang tidak tepat. Penelitian ini akan merumuskan strategi peningkatan kualitas konten diklat berbasis e-learning pada Pusdiklat Anggaran dan Perbendaharaan. Tahapan analisis yang dilakukan yaitu, pertama analisis faktor-faktor internal dan eksternal yang menentukan kualitas konten diklat berbasis e-learning. Analisis dilakukan menggunakan matriks Internal Factor Evaluation (IFE) dan External Factor Evaluation (EFE). Tahap kedua berfokus pada pembuatan strategi alternatif yang layak dengan menyelaraskan faktor internal dan eksternal kunci. Teknik analisis menggunakan metode Strength Weakness Opportunity Threat (SWOT) akan menghasilkan beberapa alternatif strategi. Tahap ketiga adalah menetapkan prioritas strategi menggunakan Quantitative Strategic Planning Matrix (QSPM). Penelitian ini merumuskan strategi optimalisasi layanan kediklatan dengan membangun layanan unggulan diklat berbasis e-learning. Kebijakan yang ditetapkan adalah penyediaan materi belajar dalam kemasan yang menarik, memenuhi kebutuhan pengguna, dan user friendly. Kebijakan dijabarkan dalam tiga program yaitu merancang program edutainment, merancang materi dalam bentuk micro learning, dan menyediakan aplikasi LMS versi android.Kata Kunci: Kualitas Konten, IFE, EFE, SWOT, QSPM

Protection of sustainable food agriculture land is an efforts in order to control the high rate of conversion of agricultural land to non-agricultural land, as well as food security and sovereignty. In addition, agricultural land has a very strategic role and function for the people of Bogor District who are agrarian because there are a large number of residents of Bogor District who depend on the agricultural sector. This study aims to formulate the strategy of the Bogor District Government through a strategy to control the transformation of sustainable food agricultural land to meet the level of food sufficiency and protect from the rate of land conversion. To achieve these objectives, a review needs to be done to check the availability of agricultural land, with the formulation of Analytical Hierarchy Process for policy development decisionKeywords: agricultural land conversion, agricultural land protection strategy.ABSTRAKPerlindungan lahan pertanian pangan berkelanjutan merupakan salah satu upaya dalam rangka pengendalian terhadap tingginya laju alih fungsi lahan pertanian ke lahan non-pertanian. Serta terkait pula dengan ketahanan dan kedaulatan pangan. Disamping itu, lahan pertanian memiliki peran dan fungsi yang sangat strategis bagi masyarakat Kabupaten Bogor yang bercorak agraris karena terdapat sejumlah besar penduduk Kabupaten Bogor yang menggantungkan hidup pada sektor pertanian. Penelitian ini bertujuan untuk merumuskan strategi Pemerintah Kabupaten Bogor melalui strategi pengendalian alihfungsi lahan pertanian pangan berkelanjutan guna memenuhi tingkat kecukupan pangan dan melindungi dari laju konversi lahan. Untuk mencapai tujuan tersebut maka dilakukan tinjauan terhadap ketersediaan lahan peruntukan pertanian, dengan perumusan Proses Hirarki Analitik untuk keputusan pengembangan kebijakanKata Kunci : alihfungsi lahan pertanian, strategi perlindungan lahan pertanian

Utilization of information technology in all stages of local financial management becomes very important especially in the effort to bring out good governance. Local financial management must be implemented in an orderly manner and in accordance with law, efficient, effective, transparent, accountable and responsible with due regard to justice, compliance and benefit to the community. The purposes of this research were to analyze the stage of employee readyness in implementation of local financial management information system, to analyze the effectivity of local financial management information system in Goverment Internal Controlling System and to obtain the strategy improving employee-readiness of Bogor City goverment in implementation of local financial management information system. The data consisted of primary and secondary data. Primary data was obtained from direct observation, interview and questioners with stratified random sampling method. While the secondary data was obtained from literature and related documents. This study used rating scale analysis, and SWOT analysis. The Result of study showed that employee-readiness of Bogor City goverment in implementation of local financial manangement information system were on the ready criteria but still needed a little improvement, and local financial management information system were quite effective to assist financial management employee in Bogor City goverment in implementation of Goverment Internal Controlling System. The chosen strategy was to improve the development and capacity building of competency-based employees in local financial management.Key words : employee-readiness, financial, information system, strategy.ABSTRAKPemanfaatan teknologi informasi pada setiap tahapan pengelolaan keuangan daerah menjadi sangat penting terutama dalam upaya mewujudkan tata kelola pemerintahan yang baik. Pengelolaan keuangan daerah harus dilaksanakan scara tertib, sesuai dan taat tterhadap peraturan perundang-undangan, sfektif, efisien, transparan, akuntabel, bertanggung jawab dengan memperhatikan keadilan, kepatuhan dan bermanfaat bagi masyarakat. Penelitian ini bertujuan menganalisis tingkat kesiapan aparatur dalam implementasi sistem informasi pengelolaan keuangan daerah di Lingkungan Pemerintah Kota Bogor, menganalisis efektifitas sistem informasi pengelolaan keuangan daearah dalam pelaksanaan Sistem Pengendalian Intern di Lingkungan Pemerintah Kota Bogor dan merumuskan strategi yang dapat dilakukan untuk meningkatkan kesiapan aparatur Pemerintah Kota Bogor dalam implementasi sistem informasi pengelolaan keuangan daerah. Data yang digunakan adalah data primer dari dan data sekunder. Data primer diperoleh dari observasi, wawancara dan kuesioner dengan metoda stratified random sampling. Sedangkan data skunder diperoleh melalui literatur dan dokumen-dokumen terkait. Penelitian ini menggunakan analisis rating scale dan analisis SWOT. Hasil penelitian menunjukan bahwa, kesiapan aparatur dalam implementasi sistem informasi pengelolaan keuangan daerah secara keseluruhan berada pada kriteria siap tetapi masih perlu peningkatan dan sistem informasi pengelolaan keuangan daerah cukup efektif dalam penyelenggaraan sistem pengendalian intern pemerintah. Strategi yang terpilih adalah peningkatan pembinaan dan pengembangan kapasitas aparatur pengguna sistem informasi pengelolaan keuangan daerah yang berbasis kompetensi. Kata kunci: kesiapan aparatur, sistem informasi, pengelolan keuangan, strategi.

Cirebon District consists of 40 sub-districts with various potentials and characteristics between sub-districts, this condition causes disparity in the development between sub-districts in Cirebon District. This study was aimed to analyze the pattern of economic growth and development of each sub-district, measure the level of disparity, analyze the factors causing disparity, and establish the priority of budget allocation strategy to decrease disparity in economic development between sub-districts in Cirebon District. Primary data were obtained from gathering opinion with questionnaire by respondents who are steakholder were chosen purposively. The methods of analysis used in each aim were: analysis Tipology Klassen, Entropy Index, Williamson Index, Theil Index, panel data regression, and Analytical Hierarchy Process (AHP). The results of each analysis showed that: (1) Sub-district in Cirebon District was classified into four quadrants, the level of development of undeveloped sub districts optimally and uneven; (2) the level of disparity in in Cirebon District fluctuated, and the decomposition of the major source of disparity was caused by the disparity between sub-districts (within region); (3) factors which had a significant influence to the decrease of disparity, namely income per capita (regional GDP) and the development of sub-district; and (4) priority of budget allocation strategy that can be implemented to decrease the disparity between sub-districts in Cirebon District is the improvement of infrastructure and facilities.Keywords: Disparity Development, Cirebon District, Theil Index, Analytical Hierarchy ProcessABSTRAKKabupaten Cirebon terdiri dari 40 kecamatan dengan potensi dan karakteristik antar kecamatan yang beragam, yang mengakibatkan terjadinya disparitas pembangunan antar kecamatan di Kabupaten Cirebon. Penelitian ini bertujuan untuk: menganalisis pola pertumbuhan ekonomi dan perkembangan kecamatan, mengukur tingkat disparitas, menganalisis faktor-faktor penyebab disparitas, dan menetapkan prioritas strategi alokasi anggaran untuk penurunan disparitas pembangunan ekonomi antar kecamatan di Kabupaten Cirebon. Data primer diperoleh dengan penjaringan pendapat stakeholder yang masing-masing dipilih secara sengaja (puposive sampling). Metode analisis yang digunakan untuk masing-masing tujuan adalah: analisis Tipology Klassen, Indeks Entropi, Indeks Williamson, Indeks Theil, regresi data panel, dan Proses Hirarki Analitik (PHA). Hasil dari masing-masing analisis menunjukkan bahwa: (1) Kecamatan di Kabupaten Cirebon diklasifikasikan menjadi 4 kuadran dan tingkat perkembangan kecamatan belum berkembang secara optimal dan belum merata; (2) disparitas di Kabupaten Cirebon bersifat fluktuatif, dan dekomposisi sumber utama disparitas berasal dari disparitas antar kecamatan dalam wilayah (within region); (3) faktor yang berpengaruh terhadap disparitas adalah pendapatan (PDRB) per kapita dan perkembangan kecamatan; dan (4) prioritas strategi alokasi anggaran yang dapat diimplementasikan untuk penurunan disparitas pembangunan ekonomi di Kabupaten Cirebon adalah peningkatan prasarana dan sarana.Kata kunci: disparitas pembangunan, Kabupaten Cirebon, Indeks Theil, Proses Hirarki Analitik

Internal Control System is one of the criteria in giving opinion by the auditing body in Indonesia. Beside that, the government is required to regulated and maintain an Internal Control System within the government as a whole. This study aimed to evaluate the Internal Control System in expenditure of Credit Program Interest Subsidy in Directorate General of Treasury at The Ministry of Finance. In this study, Internal Control System consist of control environment, risk assesssment, control activites, information and communication, and monitoring activities. The Primary data were obtained from questionnaire and interview with financial managers in Credit Program Interest Subsidy in Directorate General of Treasury and official that related in making decisions to make Internal Control System become adequated, while the secondary data were obtained from the reports that associated with Intern Control System and expenditure in Credit Program Interest Subsidy which selected by purposive sampling. The Model was evaluated by Descriptive Analysis and Rating Scale. The Result of this study: (1) From the descriptive analysis has shown that internal control system did not systematic and integrated; (2) Rating scale has shown that the information and communication elements had the lowest value, and indicators human resource guidance from the element of control activities had less value. Keywords: internal control system, interest subsidy expenditure, rating scale ABSTRAKSistem Pengendalian Intern adalah salah satu kriteria dalam pemberian opini yang dilakukan oleh Badan Pemeriksa Keuangan. Disamping itu, pemerintah diharuskan untuk mengatur dan menyelenggarakan sistem pengendalian intern di lingkungan pemerintah secara menyeluruh. Penelitian ini bertujuan untuk mengevaluasi Sistem Pengendalian Intern belanja subsidi bunga kredit program di Direktorat Jenderal Perbendaharaan Kementerian Keuangan. Dalam penelitian ini, Sistem Pengendalian Intern terdiri atas lingkungan pengendalian, penilaian risiko, kegiatan pengendalian, informasi dan komunikasi, dan pemantauan. Data primer diperoleh melalui kuesioner dan wawancara dengan pengelola keuangan belanja subsidi bunga kredit program di Direktorat Jenderal Perbendaharaan, dan pejabat yang terkait dengan pengambilan keputusan agar sistem pengendalian intern menjadi memadai, sedangkan data sekunder diperoleh dari laporan yang terkait sistem pengendalian intern dan belanja subsidi bunga kredit program yang dipilih secara sengaja (purposive sampling). Model dalam penelitian ini dievaluasi dengan analisis deskriptif dan skala rating (rating scale). Hasil dari penelitian ini menunjukkan bahwa Sistem Pengendalian Intern belanja subsidi bunga kredit program tidak sistematis dan terpadu. Skala Rating menunjukkan bahwa unsur informasi dan komunikasi memiliki nilai terendah diantara unsur yang lain dan sub unsur pembinaan sumber daya manusia dari unsur kegiatan pengendalian memiliki nilai terendah.Kata kunci: sistem pengendalian intern, belanja subsidi bunga, skala rating

Palm oil has become the flagship product in the plantation business in Indonesia. Currently, Indonesia has become the country with the largest palm oil production capacity in the world. With the production capability, the opportunities to diversify energy made from palm oil to be possible.This study analyzes using secondary data to determine the extent of the potential of palm oil as the main source of raw material for biodiesel in Indonesia. The results of the analysis states that the production capacity and expansion of palm oil a very massive, energy diversification is a relevant step and is feasible. The role of government through export levy tariff policy in determining the oil consumption in the interest of the domestic market.Key word : Palm oli, Biodiesel, CPO, flagship productABSTRAK Kelapa sawit telah menjadi produk unggulan dalam bisnis perkebunan di Indonesia. Saat ini Indonesia telah menjadi negara dengan kemampuan produksi kelapa sawit terbesar di dunia. Dengan kemampuan produksi tersebut maka peluang untuk melakukan diversifikasi energi berbahan baku kelapa sawit menjadi sangat mungkin. Analisis kajian ini dilakukan dengan menggunakan data sekunder untuk mengetahui sejauhmana potensi kelapa sawit sebagai sumber utama bahan baku biodiesel di Indonesia. Hasil analisis menyatakan bahwa dengan kemampuan produksi dan perluasan lahan kelapa sawit yang sangat massif, diversifikasi energi merupakan langkah yang relevan dan sangat mungkin dilakukan.Peran pemerintah melalui kebijakan tariff pungutan ekspor ikut menentukan konsumsi sawit bagi kepentingan pasar domestik.Kata kunci : Kelapa Sawit, Biodiesel, CPO, produk unggulan

Congestion that occurs in the Sudirman area of economic impact on society. Congestion can lead to a reduction in income and decrease the economic benefits for workers who work in the Sudirman. The decline in the perceived economic benefits of the workers can be called with a loss. Losses felt by workers is the value of wasted fuel loss due to increased purchases of fuel oil (BBM), a decrease in productivity in the form of wasted time akbitat jammed seen from income and working time. In addition, there is a loss of value where there is a decline in the health of the costs incurred for treatment due to declining health and psychological pressure value losses due to traffic. Total economic losses due to the impact of congestion on Jl. Sudirman Rp 19,716,239,573,128 / year. The loss is derived from the value of inefficiency fuel oil (BBM) Rp 15,008,423,787,414 / year, the value of reductions in labor productivity Rp 2,871,644,285,714 / year, the value of psychological distress as a result of congestion Rp 525.800.000.000/tahun, and health value of USD 1,310,371,500,000 / year.Key word : Congestion, Economic Losses, Inefficiency, Jakarta ABSTRAK Kemacetan yang terjadi di Jakarta, khususnya di daerah Jalan Sudirman berpengaruh pada ekonomi masyarakat. Kemacetan ini telah berdampak pada pengurangan penghasilan dan penurunan manfaat ekonomi bagi pekerja yang bekerja di daerah Sudirman. Kerugian yang sangat dirasakan para pekerja adalah nilai kerugian dari pemborosan bahan bakar akibat peningkatan pembelian bahan bakar minyak (BBM), penurunan produktivitas berupa waktu yang terbuang akibat kemacetan. Selain itu, kemacetan lalu-lintas juga menimbulkan kerugian nilai ekonomi akibat penurunan kondisi kesehatan, sehingga menimbulkan biaya dalam bentuk biaya pengobatan, serta kerugian nilai tekanan psikologis karena kemacetan. Kerugian total ekonomi akibat dampak kemacetan di Jl. Jenderal Sudirman tersebut mencapai Rp 19.72 trilyun per tahun atau sekitar 1,6 persen dari nilai PDRB DKI Jakarta. Kerugian tersebut sebagian besar berasal dari kerugian akibat: inefisiensi Bahan Bakar Motor (BBM) (76 persen), penurunan produktivitas pekerja (15 persen), peningkatan biaya kesehatan (7 persen), serta kerugian akibat tekanan psikologis (3 persen).Kata Kunci: Kerugian ekonomi, metoda valuasi, inefisiensi

Health as a component of the Human Development Index (HDI) has a life expectancy rate as its indicator. Increased life expectancy can raise HDI. An allocation of health budget can increase life expectancy. The results of regression analysis on the health budgets of regencies/towns to influence the life expectancy rate showed that indirect expenditure, direct personnel expenditure, capital expenditure, and spending on goods and services had a significant and positive effect on life expectancy rate. One objective of this study is to formulate strategies that can be used to improve life expectancy through a budget allocation. Several alternative strategies have been formulated and put into a sequence from the highest value. The strategy of the first priority selected is the strength-opportunity strategy with its minor strategy, namely, giving financial assistance to the Regency/Town governments through budget allocations with the right target, time and amount as well as supervision over its implementation with the main focus to reduce mortality.The next strategy of the first priority is to increase cooperation with the private sector. Another strategy that has been formulated for the West Java Provincial Government to carry out is to consider the order of priority and time of implementation. Keywords: life expectancy, budget, health, Human Development Index ABSTRAK Dimensi kesehatan sebagai salah satu komponen Indeks Pembangunan manusia (IPM) memiliki Angka Harapan Hidup (AHH) sebagai indikatornya. Meningkatkan AHH dapat meningkatkan IPM. Alokasi anggaran kesehatan dapat meningkatkan AHH. Hasil analisis regresi yang dilakukan terhadap anggaran urusan kesehatan kabupaten kota dalam mempengaruhi AHH, menunjukkan bahwa belanja tidak langsung, belanja langsung pegawai, belanja modal, dan belanja barang jasa berpengaruh secara positif dan signifikan terhadap AHH. Salah satu tujuan penelitian ini adalah merumuskan strategi yang dapat digunakan untuk meningkatkan AHH melalui alokasi anggaran kesehatan. Beberapa alternatif strategi telah dirumuskan kemudian diurutkan berdasarkan nilai yang tertinggi. Strategi prioritas pertama yang terpilih yaitu strategi strength-opportunity dengan strategi kecilnya yaitu memberikan bantuan keuangan kepada pemerintah kabupaten/kota sesuai dengan alokasi anggaran yang tepat sasaran, tepat waktu dan tepat jumlah disertai dengan pengawasan pelaksanaannya dengan fokus utama menurunkan tingkat kematian. Strategi prioritas pertama berikutnya adalah meningkatkan kerjasama dengan pihak swasta. Strategi lainnya yang telah dirumuskan dapat dilakukan Pemerintah Provinsi Jawa Barat dengan memperhatikan urutan prioritas dan pengaturan waktu pelaksanaan. Kata kunci: Angka Harapan Hidup, anggaran, kesehatan, Indeks Pembangunan Manusia

Indonesia is the third largest rice producer in the world, at the same time it’s a country that imports rice from various countries. The government has provided input subsidies to increase rice production and reduce imports. Modes of rice farming in Indonesia is relatively diverse, from conventional to modern, even in the post-harvest process. The objectives of this study are: to analyze the impact of post-harvest handling on food loss and to analyze the relationship between paddy or rice loss with the quantity and value of fertilizers subsidy and paddy production in Indonesia. The estimated food (rice) loss includes the stages of harvesting, threshing, drying, and milling stages and distribution. Farmers use various technologies in processing rice: serrated sickle in harvesting, power thresher in threshing, and flatbed dryer in drying; while rice milling was done using conventional rice miller. The total rice loss reached 6.91 million tons in 2014 and continued to increase to 8.14 million tons in 2018. The growth rate of fertilizer subsidy value is higher than those of subsidized fertilizer quantity and paddy or rice loss. The results indicated that growth rates of paddy production and rice loss was lower than increased of government subsidy for fertilizer.

The research is conducted according to budget realization report of Public Works and Spatial Planning Office (DPUPR) of Bogor Regency. DPUPR of Bogor Regency is one of Local Government Working Unit (SKPD) that get the lowest percentage of budget realization among others SKPD around Bogor Regency. This research aimed to find out the main cause of lack of direct expense disburesement and to formulate the strategy to optimize the disbursement of direct expense at DPUPR of Bogor Regency. By using likert scale analysis, it can be determined the main cause of lack of direct expense disburesement at DPUPR of Bogor Regency.The result indicate the main cause of lack of direct expense disburesement at DPUPR of Bogor Regency is that the good and service provider (partner) submit the disbursement at once in the end of year. Based on AHP(Analitycal Hierarchy Process) method, the strategy choosen to optimize the disbursement of direct expense at DPUPR of Bogor Regency is that making strict regulation for the good and service provider (partner) in order to good administration (Regency Regulation/Regent Regulation).

Kabupaten Wonosobo memiliki potensi pada sektor pariwisata, salah satunya objek wisata Dataran Tinggi Dieng. Pariwisata merupakan salah satu sektor yang berpotensi memberikan kontribusi terhadap Pendapatan Asli Daerah (PAD). Akan tetapi, kontribusi PAD Wonosobo dalam pembiayaan belanja daerah kurang dari 15 persen. Oleh karena itu, tujuan dilaksanakannya penelitian ini adalah untuk menganalisis kondisi objek wisata terhadap beberapa atribut dengan menggunakan analisis IPA; mengestimasi nilai willingness to pay pengunjung dengan menggunakan Contingent Valuation Method (CVM); serta merumuskan strategi peningkatan PAD Kabupaten Wonosobo melalui peningkatan retribusi objek wisata Dataran Tinggi Dieng dengan menggunakan analisis SWOT. Hasil analisis IPA menunjukkan atribut kondisi jalan menuju kawasan wisata, kebersihan, pelayanan, promosi, penanganan keluhan pengunjung, kemacetan, tempat pembuangan sampah, fasilitas toilet dan musholla menjadi prioritas utama untuk diperbaiki. Sedangkan dari hasil analisis CVM diperoleh nilai WTP sebesar Rp16 513 per orang. Berdasarkan hasil analisis tersebut serta hasil wawancara yang telah dilakukan, dapat teridentifikasi faktor-faktor yang menjadi kekuatan, kelemahan, peluang dan ancaman yang dituangkan dalam matriks SWOT. Terdapat lima strategi yang berperan dalam peningkatan retribusi objek wisata dataran tinggi dieng yaitu: 1) Meningkatkan kerjasama dalam pengelolaan dan pengembangan sumberdaya wisatayang memiliki daya tarik; 2) Membangun sistem yang terintegrasi; 3) membangun dan memperbaiki sarana dan fasilitas umum; 4) memperbaiki akses menuju objek wisata; dan 5) merumuskan peraturan yang mengatur tentang pariwisata, pengelolaan objek wisata beserta elemen-elemennya.

Around 10% of the population in Tasikmalaya and 8% in Sukabumi Districts are below the poverty line, of whom some lived in upland areas. This paper analysed the local farmers’ strategies in mitigating drought. The planting pattern in both districts varied, rice-rice-CGRT crops, rice- CGRT crops -rice, rice- CGRT crops -not planted and rice- not planted -not planted. This diverse planting pattern occurred because farmers are dependent on the rainy season. This paper described alternative food crops selection strategies for the farmers to mitigate drought.

A BSTRACT The application of Government Accounting Standards in the preparation of financial statements is one indicator of opinion giving by the Supreme Audit Board of the Republic of Indonesia (BPK-RI). Based on the results of BPK RI 2015 examination of 109 local governments in Indonesia, the efforts made by local governments had not been fully effective, where the results of the examination indicated the problems related to policies, information technology and human resources to support accrual-based financial reporting. The Government of Kepulauan Selayar has only implemented accrual-based accounting in the last two years. This study aimed to analyze the performance of the government of Kepulauan Selayar in overcoming the problems related to the human resources of financial report makers as a consideration to setting strategy priorities to increase human resources readiness that supported the implementation of accrual-based accounting using the method of Importance Performance Analysis (IPA) and Gap Analysis. To solve human resource problems required strategies i.e. creating a mutation and promotion policy that supported the accrual-based accounting implementation, creating competency on planning documents and human resource training, making planning documents on education needs and accrual basis accounting training, and financial administration officials must be from the alumni of accounting training. Key words: Accrual-Based Financial Reporting, Kepulauan Selayar, IPA, AHP A BSTRAK Penerapan Standar Akuntansi Pemerintahan dalam penyusunan laporan keuangan merupakan salah satu indikator pemberian opini oleh Badan Pemeriksa Keuangan Republik Indonesia (BPK-RI). Berdasarkan hasil pemeriksaan BPK tahun 2015 terhadap 109 Pemda di Indonesia, menyimpulkan bahwa upaya yang telah dilakukan pemerintah daerah belum sepenuhnya efektif, di mana hasil pemeriksaan menunjukkan adanya permasalahan terkait kebijakan, teknologi informasi dan SDM untuk mendukung pelaporan keuangan berbasis akrual. Pemerintah Kabupaten Kepulauan Selayar baru mengimplementasikan akuntansi berbasis akrual dalam dua tahun terakhir ini. Penelitian ini bertujuan menganalisis kinerja Pemda Kepulauan Selayar dalam mengatasi masalah terkait SDM pembuat laporan keuangan sebagai bahan pertimbangan dalam menetapkan prioritas kebijakan yang dapat menunjang implementasi akuntansi berbasis akrual menggunakan metode Importance Performance Analysis (IPA) dan Gap Analysis , dan merumuskan strategi prioritas peningkatan kesiapan SDM dalam implementasi SAP berbasis akrual menggunakan Analytical Hierarchy Process (AHP). Untuk meningkatkan kesiapan SDM memerlukan strategi membuat kebijakan mutasi dan promosi yang mendukung implementasi akuntansi berbasis akrual, Membuat dokumen perencanaan kebutuhan kompetensi dan pelatihan SDM, Membuat dokumen perencanaan kebutuhan diklat penerapan akuntansi berbasis akrual, dan Pejabat Penatausahaan Keuangan Organisasi Perangkat Daerah harus dari alumni diklat akuntansi. Kata Kunci : Laporan Keuangan Berbasis Akrual, Kepulauan Selayar, IPA, AHP.

Performance-based budgeting is a system of planning, budgeting and evaluation that emphasizes the linkage between budget and desired outcomes. Budgeting with this performance approach is structured with output orientation. The performance achievements of the Ministry of Finance in 2015 on the implementation of the Ministry/Institution Budget Work Plan (RKA-K/L) only reached 91.24 percent.The accuracy of budget planning on the performance achievement of State Budget implementation at Directorate General of Budget in 2015 was 90.20 percent. Therefore, it is necessary to further improve the implementation of the performance-based budget formulation. Based on these conditions, the objective of this research is to formulate strategies in improving the implementation of performance-based budget at Directorate General of Budget. In the initial phase of this activity, the implementation of performance-based budgeting was measured. Following this, the factors in the implementation of performance-based budgeting were analyzed, and lastly, alternative strategies in an effort to improve the implementation of performance-based budgeting were formulated. In order to achieve these objectives, the methods used were (1) Likert scale to measure the implementation of performance-based budgeting; (2) IFE and EFE analyses were conducted to measure internal and external factors that are keys in performance-based budgeting, and (3) SWOT and QSPM analyses were carried out to formulate alternatives and determine key priority strategies.Keywords: Performance-based Budgeting, Rating Scale, IFE, EFE, SWOT and QSPMABSTRAK Anggaran berbasis kinerja merupakan sistem perencanaan, penganggaran dan evaluasi yang menekankan pada keterkaitan antara anggaran dengan hasil yang diinginkan. Penganggaran dengan pendekatan kinerja ini disusun dengan orientasi output. Capaian Kinerja Kementerian Keuangan tahun 2015 atas pelaksanaan Rencana Kerja Anggaran Kementerian/Lembaga (RKA-K/L) hanya sebesar 91,24 persen. Akurasi perencanaan anggaran atas capaian kinerja pelaksanaan APBN pada Direktorat Jenderal Anggaran tahun 2015 sebesar 90,20 persen, Oleh karena itu perlu lebih ditingkatkan implementasi dalam menyusun anggaran berbasis kinerja. Berdasarkan pada kondisi tersebut, maka tujuan dilaksanakannya penelitian ini adalah untuk merumuskan strategi peningkatan implementasi anggaran berbasis kinerja pada Direktorat Jenderal Anggaran. Tahap awal dari kegiatan ini adalah mengukur implementasi anggaran berbasis kinerja. Selanjutnya dilakukan analisis faktor-faktor dalam implementasi anggaran berbasis kinerja, serta terakhir memformulasikan alternatif strategi dalam upaya peningkatan implementasi anggaran berbasis kinerja. Dalam rangka mencapai tujuan tersebut, metode yang digunakan yaitu (1) skala likert untuk mengukur implementasi anggaran berbasis kinerja; (2) analisis IFE dan EFE untuk mengukur faktor-faktor internal dan eksternal yang menjadi kunci dalam implementasi anggaran berbasis kinerja, dan (3) analisis SWOT dan QSPM untuk merumuskan alternatif dan menentukan strategi prioritas utama.Kata kunci : Penganggaran Berbasis Kinerja, Rating Scale, IFE, EFE, SWOT dan QSPM

Bekasi is a city which has a a large population because it lies in the strategic position to support Jakarta city. The higher the population, the more waste it produces. The potential revenue from the household waste retribution as a source of Bekasi city’s local revenue will be high and need to be maximized. The objectives of this research were to analyze the contribution of waste retribution in accordance to Bekasi city’s local revenue; to estimate the household Willingness to Pay (WTP) in paying the household waste retribution by Contingent Valuation Method (CVM) and factors that affect the WTP; and to determine the hierarchy of strategies for increasing the household waste retribution. The result indicated that the contribution of waste retribution still very low, 1,2 percent in year 2010 and dropped to 0,5 percent in 2016. It was caused by the low tariff in the waste retribution collection system, the lack of quantity and quality of human resources, the low awareness of the community in participating to waste retribution and the lack of facilities in waste services. Based on the CVM analysis, the WTP average for each household is equal to IDR35.000, affected by the house category, frequency of waste transported, and other expense paid together with the waste retribution. The hierarchy of strategies based on AHP method were improvement of facilities and infrastructures, revision of Bekasi waste tariff regulation, improvement of human resources in quantity and quality, dissemination and law enforcement, and incentives in waste reduction.Keywords: Contribution, Retribution, Strategies, Waste, WTPABSTRAKKota Bekasi adalah kota yang padat penduduk karena terletak di posisi strategis sebagai penyangga kota Jakarta. Semakin padatnya populasi penduduk maka sampah yang dihasilkan semakin banyak. Potensi penerimaan dari retribusi sampah rumah tangga sebagai salah satu komponen Pendapatan Asli Daerah (PAD) kota Bekasi akan tinggi dan perlu ditingkatkan semaksimal mungkin. Tujuan dari penelitian ini adalah untuk menganalisis peran retribusi sampah terhadap PAD kota Bekasi, untuk mengestimasi Willingness to Pay (WTP)/kesediaan rumah tangga dalam membayar retribusi sampah dengan Contingent Valuation Method (CVM) dan menentukan faktor-faktor yang mempengaruhinya, dan menentukan prioritas strategi dalam meningkatkan retribusi sampah rumah tangga di kota Bekasi. Hasil penelitian menunjukkan bahwa kontribusi sampah masih sangat rendah yaitu 1,2 persen pada tahun 2010 dan menurun menjadi 0,5 persen pada tahun 2016. Hal ini diakibatkan oleh rendahnya tarif retribusi dalam sistem pemungutan, rendahnya kuantitas dan kualitas sumber daya manusia (SDM), rendahnya kesadaran dan partisipasi masyarakat dalam membayar retribusi dan rendahnya sarana prasarana pelayanan. Berdasarkan analisis CVM, rata-rata WTP rumah tangga sebesar Rp35.000,00, dipengaruhi oleh kategori rumah, frekuensi sampah diangkut dan biaya lain yang dibayarkan bersamaan dengan pembayaran retribusi sampah. Prioritas strategi berdasarkan metode Analytical Hierarchy Process (AHP) adalah peningkatan sarana dan prasarana, revisi peraturan daerah mengenai struktur tarif retribusi, peningkatan kuantitas dan kualitas SDM, penyuluhan dan penegakan hukum dan insentif pengurangan sampah. Kata Kunci: Kontribusi, Retribusi, Sampah, Strategi, WTP

Human development measured by Human Development Index (HDI) is composed of three components: health index, education index, and expenditure index. HDI Banten on year 2016 was ranked 8th in Indonesia, but the education index has the lowest value among the other components. Whereas education is a capital which is very important for people to achieve better welfare. This study aimed to formulate strategies to improve education index through education budget allocation in Banten Province. The analytical methods used were descriptive analysis, panel data regression analysis, SWOT analysis, and QSPM. Descriptive analysis was used to give an overview of the education condition in Banten Province. By using fixed effect model panel data regression, found that income per capita, School Enrollment Rate of high schools level, Pupil-Teacher Ratio of high schools level, and Number of high schools had positive and significant influences on education index in Banten Province. Meanwhile, based on the interview results of key respondents, by using SWOT techniques obtained six grand strategies that could improve the education index. The strategies obtained were analyzed using QSPM. The QSPM results showed the priority strategies for increasing the education index was by the policy improvement and increase in the budget allocation in the education sector. Key words: HDI, education index, SWOT, QSPM ABSTRAK Pembangunan manusia yang diukur melalui Indeks Pembangunan Manusia (IPM) dibentuk dari tiga komponen yakni indeks kesehatan, indeks pendidikan, dan indeks pengeluaran . IPM Banten Tahun 2016 menduduki peringkat 8 terbesar di Indonesia Namun demikian, indeks pendidikan memiliki nilai yang paling rendah di antara komponen lainnya. Padahal pendidikan merupakan salah satu modal yang sangat penting bagi seseorang untuk menuju kesejahteraan yang lebih baik. Penelitian ini bertujuan untuk merumuskan strategi meningkatkan indeks pendidikan melalui alokasi anggaran pendidikan. di Provinsi Banten Metode analisis yang digunakan yakni analisis deskriptif, analisis regresi data panel, analisis SWOT, dan QSPM. Analisis deskriptif digunakan untuk memberikan gambaran umum pendidikan di Provinsi Banten. Sedangkan dengan menggunakan regresi data panel fixed effect model didapat hasil bahwa pendapatan perkapita, Angka Partisipasi Sekolah (APS) tingkat SMA, Rasio Murid per Guru (RMG) tingkat SMA, dan Jumlah SMA memiliki pengaruh yang positif dan signifikan terhadap indeks pendidikan di Provinsi Banten. Sementara itu berdasarkan hasil wawancara kepada responden kunci, melalui teknik SWOT diperoleh enam strategi yang dapat meningkatkan indeks pendidikan. Strategi yang didapat kemudian dianalisis menggunakan QSPM. Hasil analisis QSPM menunjukkan bahwa strategi prioritas untuk meningkatkan indeks pendidikan yakni melalui penyempurnaan kebijakan dan peningkatan alokasi anggaran di bidang pendidikan. Kata kunci: IPM, Indeks Pendidikan, SWOT, QSPM