S K R I P S I
Nama : Aulia Rima Meirani NIM : 222012218
U N I V E R S I T A S MUHAMMADIYAH P A L E M B A N G F A K U L T A S E K O N O M I DAN BISNIS
2016
S K R I P S I
Untuk Memenuhi SaUh Satu Persyaratan Memperoieh Gelar Sarjana Ekonomi
: Autia Rima Meirani : 222012218
UNIVERSITAS MUHAMMADIYAH P A L E M B A N G F A K U L T A S E K O N O M I DAN BISNIS
2016
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N a m a : A u l i a R i m a M e i r a n i N I M : 2 2 2 0 1 2 2 1 8
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M e n y a t a k a n b a h w a s k n p s i i n i t e l a h d i t u i i s s e n d i r i d e n g a n s u n g g u h - s u n g g u h d a n t i d a k a d a b a g i a n y a n g m e r u p a k a n p e n j i p l a k a n k a r y a o r a n g l a i n .
A p a b i l a d i k c m u d i a n h a r i t e r b u k l i b a h w a p e m y a t a a n i n i t i d a k b c n a r , m a k a s a y a s a n g g u p m e n e r i m a s a n k s i a p a p u n s e s u a i d e n g a n p e r a t u r a n y a n g b e r l a k u .
P a l e m b a n g , J u l i 2 0 1 6 P e n u l i s ,
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T A N P A PENGESAHAN S K R I P S I
Judul
Nama N I M Fakultas Program Studi Konsentrasi
: Analisis
Good Governance
dan KompetensiSumber Daya Manusia dalam
Mengimplementasikan Anggaran Berbasis Kinerja
di Inspektorat Kabupaten Ogan Ilir : Aulia Rima Meirani
: 222012218
: Ekonomi dan Bisnis : Akuntansi
: Akuntansi Sektor Publik
Diterima dan Disahkan Pada Tanggal
Pembimbing,
IBetri Siraiuddin. S.E..M.Si.iAk.,CAl NIDN/NBM: 0216106902/944806
Mengetahui Dekan
^^E^l^ Program Studi Akuntansi
^48Belw^i1uddin. S.E.JVl.Si.iAk„CAl "^^TOIW^T^BM: 0216106902/944806
• D e n g a n i C m u t E m i a B e r a d a daCam genggamanmu,
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A l h a m d u l i l l a h i r a b b i r a l a m i n , s e g a l a p u j i d a n s y u k u r p e n u l i s p a n j a t k a n k e h a d i r a t A l l a h S W T . k a r e n a b e r k a t R a h m a t d a n H i d a y a h - N y a p e n u l i s d a p a t m e n y e l e s a i k a n s k r i p s i i n i d e n g a n j u d u l "Analisis Good Governance dan Kompetensi Sumber Daya Manusia Dalam Mengimplementasikan Anggaran Berbasis Kinerja" s e b a g a i s a l a h s a t u s y a r a t u n t u k m e n c a p a i g e l a r S a i j a n a E k o n o m i .
U c a p a n t e r i m a k a s i h p e n u l i s s a m p a i k a n k e p a d a k e d u a o r a n g t u a k u y a n g t e l a h m e m b e r i k a n k a s i h s a y a n g , m e r a w a t , m e m b e s a r k a n k u t a n p a r a s a l e t i h , s e l a l u m e n c u r a h k a n d o a , m e n d u k u n g , m e m b e r i k a n s e m a n g a t d a n b a n t u a n n y a b a i k m o r i l m a u p u n m a t e r i l s e l a m a p e n y u s u n a n s k r i p s i i n i . P e n u l i s j u g a m e n g u c a p k a n t e r i m a k a s i h k e p a d a B a p a k B e t r i S i r a j u d d i n , S . E . , M . S i . , A k . , C A y a n g t e l a h m e m b i m b i n g , m e m b e r i k a n p e n g a r a h a n , d a n s a r a n - s a r a n d e n g a n t u l u s d a n i k h l a s d a l a m m e n y e l e s a i k a n s k r i p s i i n i . S e l a i n i t u j u g a p e n u l i s u c a p k a n t e r i m a k a s i h k e p a d a p i h a k - p i h a k y a n g t e l a h m e n g i z i n k a n , m e m b a n t u p e n u l i s d a l a m f i e n y e l e s a i a n s t u d i d i F a k u l t a s E k o n o m i d a n B i s n i s U n i v e r s i t a s M u h a m m a d i y a h P a l e m b a n g , y a i t u k e p a d a :
1. B a p a k D r . A b i d D j a z u l i , S . E . , M . M . s e l a k u R e k t o r U n i v e r s i t a s M u h a m m a d i y a h P a l e m b a n g .
2 . B a p a k F a u z i R i d w a n , S . E . , M . S i s e l a k u D e k a n F a k u l t a s E k o n o m i d a n B i s n i s U n i v e r s i t a s M u h a m m a d i y a h P a l e m b a n g .
4 . B a p a k R e n d r a B h a k t i , S . E . , M . S i . , s e l a k u P e m b i m b i n g A k a d e m i k
5. B a p a k d a n I b u D o s e n s e r t a s t a f k a r y a w a n / i F a k u l t a s E k o n o m i d a n B i s n i s U n i v e r s i t a s M u h a m m a d i y a h P a l e m b a n g .
6 . P i m p i n a n d a n s e l u r u h s t a f k a r y a w a n / i I n s p e k t o r a t K a b u p a t e n O g a n I l i r y a n g t e l a h m e m b e r i k a n d a t a u n t u k p e n y e l e s a i a n s k r i p s i i n i .
7 . S a u d a r a - s a u d a r a k u s e r t a s e l u r u h k e l u a r g a k u y a n g t e l a h m e m b e r i k a n s e m a n g a t d a n d o a y a n g t i a d a h e n t i .
8. S a h a b a t - s a h a b a t k a r i b k u ( L i s n a D e w i , S e l l a M e n t a r i , I t a M a r i t a , D e w i H a r t a t i )
9 . T e m a n - t e m a n s e p e r j u a n g a n k u ( D e a R e v i t a , T r i M e i t a S a r i , J u l y A g u s t i n a , M e l l a n i , N i n a A p r i l y a n i , A y u K h a i r u n n i s a , M e g a A g u s t r i a n i ) d a n r e k a n - r e k a n a n g k a t a n 2 0 1 2 .
10. S e l u r u h a n g g o t a P o s k o 1 3 3 K K N T e m a t i k P o s d a y a A n g k a t a n I X D e s a P e r a j i n K a b u p a t e n B a n y u a s i n 1 ( S r i S e p t i a n i , C i t r a D e w i , N o v i I n d r i a n i , W i n d y F e b y A u l i a , A g u s M a w a r d i , A l i I n d r a , A r l e n , d a n N u r h a y a t i ) t e r i m a k a s i h a t a s s o l i d a r i t a s k e k e l u a r g a a n n y a .
1 1 . S e m u a p i h a k y a n g t e l a h i k u t m e m b a n t u d a l a m p e n y u s u n a n s k r i p s i i n i y a n g t i d a k d a p a t d i s e b u t k a n s a t u p e r s a t u o l e h p e n u l i s
Wassalamu'alaikufii Wr. Wb
P a l e m b a n g , J u l i 2 0 1 6 P e n u l i s ,
A u l i a R i m a M e i r a n i
HALAMAN JUDUL ii HALAMAN PERNYATAAN BEBAS P L A G I A T in
HALAMAN PENGESAHAN S K R I P S I iv HALAMAN MOTTO DAN PERSEMBAHAN v
HALAMAN PRAKATA vi HALAMAN DAFTAR I S I ix HALAMAN DAFTAR T A B E L xiii H A L A M A N DAFTAR GAMBAR xiv HALAMAN DAFTAR LAMPIRAN xv
A B S T R A K xvi A B S T R A C T xvii BAB I PENDAHULUAN 1
A. L a t a r B e l a k a n g 1 B . R u m u s a n M a s a l a h 7 C . T u j u a n P e n e l i t i a n 7 D . M a n f a a t P e n e l i t i a n 7 BAB n KAJIAN PUSTAKA 9
A . P e n e l i t i a n S e b e l u m n y a 9
B . L a n d a s a n T e o r i 13
1. Good Governance 13
i x
d ) F u n g s i Good Governance 2 3 2 . K o m p e t e n s i S u m b e r D a y a M a n u s i a 2 4
a ) P e n g e r t i a n K o m p e t e n s i 2 4 b ) P e n g e r t i a n S u m b e r D a y a M a n u s i a 2 5
c ) K a r a k t e n s t i k K o m p e t e n s i 2 6 d ) M a n f a a t P e n g g u n a a n K o m p e t e n s i 2 7
e ) I n d i k a t o r K o m p e t e n s i S u m b e r D a y a M a n u s i a 2 8
3 . A n g g a r a n S e k t o r P u b l i k 2 9 a ) P e n g e r l i a n A n g g a r a n 2 9 b ) K a r a k t e r i s t i k A n g g a r a n S e k t o r P u b l i k 3 0
c ) F u n g s i A n g g a r a n 3 0 4 . A n g g a r a n B e r b a s i s K i n e r j a 3 1
a ) P e n g e r t i a n A n g g a r a n B e r b a s i s K i n e r j a 3 1 b ) K a r a k t e r i s t i k A n g g a r a n B e r b a s i s K i n e r j a 3 2 c ) P r i n s i p A n g g a r a n B e r b a s i s K i n e r j a 3 3 d ) T u j u a n A n g g a r a n B e r b a s i s K i n e r j a 3 4 e ) M a n f a a t A n g g a r a n B e r b a s i s K i n e r j a 3 5 f ) E l e m e n - e i e m e n A n g g a r a n B e r b a s i s K i n e r j a 3 5
g ) U n s u r - u n s u r P o k o k A n g g a r a n B e r b a s i s K i n e r j a 3 7
h ) P e n e r a p a n A n g g a r a n B e r b a s i s K i n e r j a 3 7
X
C . O p e r a s i o n a l i s a s i V a r i a b e l 4 0 D . D a t a y a n g D i p e r l u k a n 4 0 E . M e t o d e P e n g u m p u i a n D a t a 4 1 F . A n a n l i s i s D a t a d a n T e k n i k A n a l i s i s 4 2
BAB IV HASIL PENELITIAN DAN PEMBAHASAN 44
A . H a s i l P e n e l i t i a n 4 4 1. S e j a r a h S i n g k a t I n s p e k t o r a t K a b u p a l e n O g a n l l i r 4 4
2. S t r a t e g i d a n P r i o r i t a s P e m b a n g u n a n D a e r a h 4 5
3. T u j u a n D a n S a s a r a n 4 6 4 . V i s i d a n M i s i I n s p e k t o r a t K a b u p a t e n O g a n I l i r 4 7
5. S t r u k t u r O r g a n i s a s i d a n P e m b a g i a n T u g a s 4 8 6 . Good Governance D a l a m M e n g i m p l e m e n t a s i k a n
A n g g a r a n B e r b a s i s K i n e r j a 5 6 7 . K o m p e t e n s i S u m b e r D a y a M a n u s i a D a l a m
M e n g i m p l e m e n t a s i k a n A n g g a r a n B e r b a s i s K i n e r j a 6 1
B . P e m b a h a s a n H a s i l P e n e l i t i a n 64 1. A n a h s i s Good Governance D a l a m M e n g i m p l e m e n t a s i k a n
A n g g a r a n B e r b a s i s K i n e r j a 64
x i
f
BAB V KESIMPULAN DAN SARAN 75
A . K e s i m p u l a n 7 5 B . S a r a n 7 6 DAFTAR PLS I AKA
LAMPIRAN
xii
T a b e l 1.1 P e n c a p a i a n P r o g r a m / K e g i a t a n A n g g a r a n
I n s p e k t o r a t K a b u p a t e n O g a n I l i r T a h u n 2 0 1 2 - 2 0 1 5 4 T a b e l 1.2 A n g g a r a n d a n R e a l i s a s i P r o g r a m / K e g i a t a n P e m b a n g u n a n
I n s p e k t o r a t K a b u p a t e n O g a n l l i r T a h u n 2 0 1 2 - 2 0 1 5 5
T a b e l I I . 1 P e r s a m a a n d a n P e r b e d a a n P e n e l i t i a n 1 2
T a b e l 111.1 O p e r a s i o n a l i s a s i V a r i a b e l 4 0 T a b e l I V . 1 R e a l i s a s i F i s i k P r o g r a m / K e g i a t a n
I n s p e k t o r a t K a b u p a t e n O g a n I l i r T a h u n 2 0 1 2 6 2 T a b e l I V . 2 R e a l i s a s i F i s i k P r o g r a m / K e g i a t a n
I n s p e k t o r a t K a b u p a t e n O g a n I l i r T a h u n 2 0 1 3 6 2 T a b e l I V . 3 R e a l i s a s i F i s i k P r o g r a m / K e g i a t a n
I n s p e k t o r a t K a b u p a t e n O g a n I l i r T a h u n 2 0 1 4 6 3 T a b e l I V . 4 R e a l i s a s i F i s i k P r o g r a m / K e g i a t a n
I n s p e k t o r a t K a b u p a t e n O g a n I l i r T a h u n 2 0 1 5 6 3
T a b e l I V . 5 R e n c a n a S t r a t e g i T a h u n 2 0 1 0 - 2 0 1 5 6 5 T a b e i r V . 6 R e n c a n a S t r a t e g i T a h u n 2 0 1 0 - 2 0 1 5 6 7
G a m b a r I V . l S t r u k t u r O r g a n i s a s i I n s p e k t o r a t K a b u p a t e n
O g a n l l i r 5 5
I n s p e k t o r a t K a b u p a t e n O g a n i l i r ( 2 0 1 2 - 2 0 1 5 ) L a m p i r a n 2 : L a p o r a n R e n c a n a S t r a t e g i
L a m p i r a n 3 ; S u r a t P e m y a t a a n S e l e s a i R i s e t
L a m p i r a n 4 : S e r t i f i k a t H a f a l a n S u r a t - S u r a t P e n d e k L a m p i r a n 5 : S e r t i f i k a t T O E F L
L a m p i r a n 6 : S e r t i f i k a t K u l i a h K e r j a N y a t a L a m p i r a n 7 : K a r t u A k t i v i t a s B i m b i n g a n S k r i p s i L a m p i r a n 8 : J a d w a l P e n e l i t i a n
L a m p i r a n 9 : T a n d a P e n g e s a h a n P e r b a i k a n S k r i p s i L a m p i r a n 1 0 : B i o d a t a P e n u l i s
Kabupaten Ogan l l i r / Akuntansi Sektor Publik
Perumusan masalah dalam penelitian ini adalah bagaimana go<MJ governance dalam
mengimplementasikan anggaran berbasis kinerja di Inspektorat Kabupaten Ogan Ilir, Dan bagaimana kompetensi sumber daya manusia daiam menginipienienlasikan anggaran-berbasis kinerja di inspektorat Kabupaten Ogan Ilir- Tujuan penelitian ini untuk mengetahui bagaimana
good governance dalam mengimplementasikan anggaran berbasis kinerja di Inspektorat Kabupaten Ogan Ilir dan bagaimana kompetensi sumber daya manusia dalam mengimplementasikan anggaran berbasis kinerja di Inspektorat Kabupaten Ogan Ilir,
Jenis penelilian ini termasuk penelitian deskriptif, yaitu suatu penelitian yang bersifat menjelaskan
untuk mengetahui good governance dan kompetensi sumber daya manusia daiam
mengimplementasikan anggaran berbasis kinerja di Inspektorat Kabupaten Ogan llir Data yang digunakan adalah data sekunder. Teknik pengumpuian data dalam penelitian ini menggunakan teknik pengamatan (observasi) dan dokumentasi. Analisis data dan teknik analisis adalah analisis kualitaatif dan kuantitatif.
Hasil penelitian ini menunjukkan bahwa good governance dan kompetensi sumber daya manusia
dalam mengimplementasikan anggaran berbasis kinerjadi Inspektorat Kabupaten Ogan Ilir belum berjalan baik dan maksimal yang dapat dilihat dari beberapa indikator
K a t a K u n c i : Good Governance dan Kompetensi Sumber Daya M a n u s i a
The f o r m u l a t i o n of the problem i n this research is how good governance in ihe implementing of performance-based budgeting in the Inspectorate of O g a n l l i r and how the role of h u m a n resources competency in the implementation of performance based budgeting in the Inspectorate of O g a n Ilir. The purpose of this .study to f i n d out how good governance in implementing of performance-based budgeting i n Ihe Inspectorate of O g a n l l i r and how ihe role of h u m a n resources competency.
This study is a descriptive study, a study thai is lo explain and delermine how good governance and h u m a n resource competency in implementing performance-based budgeling i n the Insf)ectorate of O g a n Ilir. I h e J a l a used is secondary data. D a t a collection techniques i n this study using observational techniques ( observation ) and documentation . Analysis of the data and analysis techniques a r e qualitative and quantilative analysis.
The results of this study show that gtxxJ governance and h u m a n resource competencies i n implementing ihe budget based in the Inspectorate of O g a n Ilir has not gone w e l l , and the m a x i m u m point that can be seen f r o m several indicators .
Keywords : Good Governance and H u m a n Resources Competency
xvii
i
A. Latar Belakang Masalah
S e k t o r p u b l i k m e r u p a k a n o r g a n i s a s i y a n g b e r g e r a k d a l a m b i d a n g y a n g s a n g a t k o m p l e k s . S e k t o r p u b l i k d a p a t d i p a h a m i s e b a g a i s u a t u e n t i t a s y a n g a k t i v i t a s n y a b e r h u b u n g a n d e n g a n u s a h a u n t u k m e n g h a s i l k a n b a r a n g d a n p e l a y a n a n p u b l i k d a l a m r a n g k a m e m e n u h i k e b u t u h a n d a n h a k p u b l i k . U s a h a u n t u k m e n g h a s i l k a n b a r a n g d a n p e l a y a n a n p u b l i k t e r s e b u t , s e r i n g k a l i d i h i n g g a p i s u a t u p e n y e l e w e n g a n a t a u t i n d a k a n y a n g d a p a t m e r u g i k a n b a n y a k o r a n g y a n g s e h a r u s n y a h a l t e r s e b u t t i d a k t e r j a d i . A d a n y a b e r b a g a i p e n y e l e w e n g a n y a n g m a r a k t e r j a d i m e n y e b a b k a n k e p e r c a y a a n t e r h a d a p p e l a k u p e n g e l o l a k e u a n g a n n e g a r a s e m a k i n h a r i s e m a k i n m e n i p i s . P e n i p i s a n r a s a p e r c a y a t e r s e b u t l e r j a d i k a r e n a u a n g y a n g d i k e l o l a o l e h p e m e r i n t a h a d a l a h u a n g y a n g b e r a s a l d a r i r a k y a t p a d a p e r i o d e t e r t e n t u .
U n t u k m e w u j u d k a n f u n g s i A n g g a r a n P e n d a p a t a n B e l a n j a D a e r a h ( A P B D ) y a n g b e r s i h d a r i p e n y e l e w e n g a n d a n m e n g e m b a l i k a n r a s a p e r c a y a m a s y a r a k a t m a k a d i p e r l u k a n s i s t e m a n g g a r a n y a n g l e b i h k o m p r e h e n s i f y a i t u d e n g a n m e l a k u k a n p e n a t a u s a h a a n a t a s p e n e r i m a a n d a n p e n g e l u a r a n d a e r a h s e c a r a c e r m a t d a n s i s t e m a t i s .
A n g g a r a n s a n g a t d i p e r l u k a n d a l a m p e l a k s a n a a n p r o g r a m a t a u r e n c a n a k e r j a p e m e r i n t a h a n d a e r a h . I n d r a ( 2 0 1 0 : 1 9 1 ) m e n g a t a k a n b a h w a a n g g a r a n s e b a g a i p a k e t p e m y a t a a n m e n y a n g k u t p e r k i r a a n p e n e r i m a a n d a n p e n g e l u a r a n
1 I
y a n g d i h a r a p k a n a k a n t e r j a d i d a l a m s a t u a t a u b e b e r a p a p e r i o d e m e n d a t a n g . S e d a n g k a n D e d d i { 2 0 0 9 ; 4 8 ) m e n y a t a k a n a n g g a r a n s e b a g a i p e m y a t i i a n m e n g e n a i e s t i m s i k i n e r j a y a n g h e n d a k d i c a p a i s e l a m a p e r i o d e t e r t e n t u d a l a m u k u r a n t l n a n s i a l .
D a l a m m e l a k s a n a k a n a n g g a r a n t e r s e b u t , s e t i a p o r g a n i s a s i p a d a d a s a r n y a d i h a d a p k a n p a d a b e r b a g a i p i l i h a n d a l a m m e m i l i h j e n i s p e n g a n g g a r a n , s e b a b a d a b a n y a k j e n i s p e n g a n g g a r a n y a n g t e r s e d i a . S a l a h s a t u a n g g a r a n y a n g d i g u n a k a n a d a l a h a n g g a r a n b e r b a s i s k i n e r j a . A n g g a r a n b e r b a s i s k i n e r j a d i s u s u n u n t u k m e n g a l a s i b e r b a g a i k e l e m a h a n y a n g t e r d a p a t d a l a m a n g g a r a n t r a d i s i o n a l , k h u s u s n y a k e l e m a h a n y a n g d i s e b a b k a n o l e h t i d a k a d a n y a t o l a k u k u r y a n g d i g u n a k a n u n t u k m e n g u k u r k i n e r j a d a l a m p e n c a p a i a n t u j u a n d a n s a s a r a n p e l a y a n a n p u b l i k .
P e l a k s a n a a n a n g g a r a n b e r b a s i s k i n e r j a p a d a d a s a m y a d i d u k u n g b e b e r a p a k e b i j a k a n s e p e r t i U n d a n g - U n d a n g N o . 3 2 T a h u n 2 0 0 4 t e n t a n g P e m e r i n t a h D a e r a h , U n d a n g - U n d a n g N o . 3 3 T a h u n 2 0 0 5 t e n t a n g P e r i m b a n g a n K e u a n g a n a n t a r a P e m e r i n t a h P u s a t d a n D a e r a h . B e r b a g a i U n d a n g - U n d a n g t e r s e b u t b e r f u n g s i s e b a g a i d a s a r a n g g a r a n b e r b a s i s k i n e r j a y a n g m e n g h a r u s k a n p e m e r i n t a h m e l a k u k a n r e f o r m a s i d i s e g a l a b i d a n g . A n g g a r a n b e r b a s i s k i n e r j a d i d u k u n g o l e h s e b u a h t a t a k e i o l a p e m e r i n t a h y a n g b a i k (good governance) d a n p e l a k s a n a { s u m b e r d a y a m a n u s i a ) y a n g k o m p o t e n .
k i n e r j a d i p e r l u k a n s u m b e r d a y a m a n u s i a y a n g m a m p u m e l a k s a n a k a n n y a . P e n y u s u n a n a n g g a r a n t e r s e b u t t i d a k h a n y a d i l a k u k a n o l e h m c s i n , n a m u n d i b a l i k i t u s e m u a m a n u s i a y a n g m e m e g a n g k o n t r o l p e n i i n g d a l a m p e n y u s u n a n n y a . M a n u s i a y a n g b e r t u g a s m e r a n c a n g t u j u a n , s a s a r a n , d a n p e r a n m a n u s i a s e b a g a i f a k t o r p e n e n t u k e b e r h a s i l a n d a r i p e n e r a p a n a n g g a r a n b e r b a s i s k i n e r j a i n i . S u m b e r d a y a m a n u s i a y a n g k o m p e t e n a k a n m a m p u m e r e a l i s a s i k a n b e r b a g a i t u n t u t a n d a n m a s y a r a k a t .
Edy (2009: 202) m e n g a r t i k a n k o m p e t e n s i s e b a g a i d i m e n s i p e r i l a k u k e a h i i a n a t a u k e u n g g u l a n s e o r a n g p e m i m p i n a t a u s t a f m e m p u n y a i k e t e r a m p i l a n , p e n g e t a h u a n , d a n p e r i l a k u y a n g b a i k . K o m p e t e n t i d a k h a n y a d a r i s e g i i n t e l e k t u a l , n a m u n a d a b e b e r a p a a s p e k y a n g t e r m u a t d a l a m h a l k o m p e t e n s i i n i . H a l - h a l t e r s e b u t a n t a r a I a i n p e n g e t a h u a n , k e t e r a m p i l a n , k o n s e p d i r i d a n n i l a i - n i l a i , k a r a k t e r i s t i k p r i b a d i , d a n m o t i f .
p e l a k s a n a a n p e m b i n a a n a t a s p e n y e l e n g g a r a a n d a n p e l a k s a n a a n u r u s a n P e m e r i n t a h a n D e s a .
I n s p e k t o r a t K a b u p a t e n O g a n l l i r a d a l a h L e m b a g a T e k n i s D a e r a h y a n g m e r u p a k a n u n s u r p e n u n j a n g P e m e r i n t a h D a e r a h d i b i d a n g p e n g a w a s a n , y a n g t u g a s p o k o k n y a m e l a k s a n a k a n k e w e n a n g a n O t o n o m i D a e r a h d i b i d a n g p e n g a w a s a n , t e r u t a m a m e n g e n a i p e r u m u s a n k e b i j a k a n t e k n i s d i b i d a n g p e n g a w a s a n , p e l a y a n a n p e n y e l e n g g a r a a n P e m e r i n t a h D a e r a h d i b i d a n g p e n g a w a s a n d a n p e m b i n a a n t e r h a d a p s e l u r u h . S t r u k t u r o r g a n i s a s i I n s p e k t o r a t K a b u p a t e n O g a n I l i r t e r b e n t u k b e r d a s a r k a n P e r a t u r a n D a e r a h N o . 4 T a h u n 2 0 0 8 t e n t a n g P e m b e n t u k a n O r g a n i s a s i d a n T a t a K e r j a L e m b a g a T e k n i s D a e r a h K a b u p a t e n O g a n I l i r .
T u g a s d a n t a n g g u n g j a w a b n y a s e b a g a i s a l a h s a t u A p a r a t P e n g a w a s a n I n t e r n P e m e r i n t a h ( A P I P ) m e n u n t u t I n s p e k t o r a t u n t u k b i s a m e n g e l o l a d a n a y a n g a d a d e n g a n b a i k d a n b e r h a t i - h a t i . A d a n y a s i k a p k e h a t i - h a t i a n t e r s e b u t s e c a r a t i d a k l a n g s u n g d a p a t m e n g e m b a l i k a n k e p e r c a y a a n m a s y a r a k a t .
Tabel 1.1
P e n c a p a i a n P r o g r a m / K e g i a t a n A n g g a r a n I n s p e k t o r a t K a b u p a t e n O g a n I l i r
T a b u n 2012-15
N o P r o g r a m / K e g i a ta n J u m a h N o P r o g r a m / K e g i a ta n
2 0 1 2 2 0 1 3 2 0 1 4 2 0 1 5 1 P r o g r a m P e l a y a n a n A d r a . P e r k a n t o r a n 8 12 12 13 2 P r o g r a m P e n i n g k a t a n S a r a n a d a n Prasarana
A p a r a t u r 3 3 3 4
3 P r o g r a m P e n i n g k a t a n P e n g e m b a n g a n S i s t e m
P e l a p o r a n C a p a i a n K i n e r j a d a n K e u a n g a n 5 5 5 5 4 P r o g r a m P e n i n g k a t a n S i s t e m P e n g a w a s a n
I n t e r n a l dan P e n g e n d a l i a n K e b i j a k a n K D H 4 3 3 7 5 P r o g r a m P e n i n g k a t a n P r o f e s i o n a l i s m e T e n a g a
P e m e r i k s a d a n A p a r a t u r P e n g a w a s a n 1 3 3 2
No Kegiatan
No Kegiatan
Target Realisasi % Target Realisasi % Target Realisasi % Target Realisasi %
1 Program Pelayanan
Adm. Perkantoran 51,900,000 42.195.000 81,30 157,960.000 136.281.000 86,28 157.960.000 U6.736.000 73,90 383.700.000 262.885,200 68,51
2 Program
Peningkatan Sarana dan Prasarana Aparatur
78,030.000 61,078.177 78,28 79.700.000 68250.000 85,63 79.700.000 58,800,000 73,78 478,000.000 287,790.000 60,21
3 Program
Peningkatan Pengembangan Sistem Pelaporan Capaian Kinerja don Keuangan
22.500.000 19.362.000 86,05 22.500,000 18.885.000 83,93 27.500,000 23.000.000 83,64 62.500.000 44,717.000 71,55
4 Program
Peningkatan Sistem Pengawasan Internal dan Pengendalian Pelaksanaan Kebijakan KDH
1.286.100.000 1.070.209.500 83,21 i.292,800.000 1.102.700,000 85,30 1.310.000,000 979.500.000 74,77 1.622.100.000 1.186.372.424 73,14
5 Program
Peningkatan Profesionaiisme Tenaga Pemeriksa dan Aparatur Pengawasan
85,010,000 75.810,000 89,18 115.000,000 91,300.000 79,39 310.000.000 210,290.000 67.84 50.000.000 32.046.887 64,09
1.523.540,000 1.268.654.677 83,27 1.667.960.000 1.417,416.000 84,98 1.885.160.000 1J88J26.000 73,64 2.596J00.000 1.770.411,511 68,19
Sumber : Inspektorat Kabupaten Ogan Ilir, 2016
B e r d a s a r k a n t a b e i 1.1 m e n u n j u k k a n b a h w a p e n c a p a i a n p r o g r a m s e t i a p l a h u n n y a t e r j a d i p e r u b a h a n n a i k d a n t u r u n ( t i d a k k o n s i s t e n ) . S e c k i n g k a n p a d a t a b e l 1.2 m e n u n j u k k a n b a h w a t a r g e t a n g g a r a n t e r h a d a p r e a l i s a s i a n g g a r a n m a s i h m e m i l i k i a n g k a - a n g k a d i b a w a h 1 0 0 % y a n g b e r a r t i b a h w a r e a l i s a s i y a n g t e r j a d i l e b i h k e c i l d a r i p e n e n t u a n t a r g e t . Good governance y a n g a d a p a d a
I n s p e k t o r a t K a b u p a t e n O g a n l l i r l a m p a k b e l u m t e r l a k s a n a d e n g a n b a i k . H a l i n i d a p a t d i l i h a t , k e g i a t a n / p r o g r a m p e m b a n g u n a n d a l a m a n g g a r a n I n s p e k t o r a t K a b u p a t e n O g a n l l i r s e r i n g t e r j a d i p e n u r u n a n , t i d a k k o n s i s t e n d a n b e l u m m e n c a p a i 1 0 0 % .
K o m p e t e n s i s u m b e r d a y a m a n u s i a j u g a b e l u m m a k s i m a l , k a r e n a d a p a t d i l i h a t p a d a p r o g r a m / k e g i a t a n p e n i n g k a t a n p r o f e s i o n a i i s m e t e n a g a p e m e r i k s a d a n a p a r a t u r p e n g a w a s a n , p e r s e n t a s e p e n c a p a i a n n y a t e r j a d i p e n u r u n a n s e t i a p t a h u n n y a d a n j u g a b e l u m m e n c a p a i 1 0 0 % . B a h k a n p a d a t a h u n 2 0 1 4 d a n 2 0 1 5 , t a r g e t d i n a i k k a n c u k u p j a u h , n a m u n y a n g t e r j a d i p e r s e n t a s e p e n c a p a i a n n y a t u r u n c u k u p j a u h p u l a . D e n g a n d e m i k i a n , p e m e r i n t a h a n y a n g b a i k {good governance) d a n k o m p e t e n s i s u m b e r d a y a m a n u s i a m e r u p a k a n k o m p e n e n
p e n t i n g d a l a m m e n g i m p l e m e n t a s i k a n a n g g a r a n b e r b a s i s k i n e r j a , s e h i n g g a a n g g a r a n b e r b a s i s k i n e r j a b i s a m e n c a p a i t a r g e t b a h k a n m e l e b i h i t a r g e t y a n g d i b u a t .
B e r d a s a r k a n u r a i a n l a t a r b e l a k a n g m a s a l a h t e r s e b u t m a k a p e n u l i s t e r t a r i k u n t u k m e l a k u k a n p e n e l i t i a n d e n g a n j u d u ! "Analisis Good Governance
B. Runiiisiin MasHhih
B e r d a s a r k a n l a t a r b e l a k a n g y a n g d i u r a i k a n , m a k a d a p a t d i r u m u s k a n p e r m a s a l a h a n d a l a m p e n e l i t i a n i n i y a i t u :
a. B a g a i m a n a k a h good governance d a l a m m e n g i m p l e m e n t a s i k a n a n g g a r a n b e r b a s i s k i n e r j a d i I n s p e k t o r a t K a b u p a t e n O g a n I l i r ?
b. B a g a i m a n a k a h k o m p e t e n s i s u m b e r d a y a m a n u s i a d a l a m m e n g i m p l e m e n t a s i k a n a n g g a r a n b e r b a s i s k i n e r j a d i I n s p e k t o r a t K a b u p a t e n O g a n l l i r ?
C. Tujuan Penelitian
B e r d a s a r k a n m a s a l a h d i a t a s , m a k a t u j u a n d a r i p e n e l i t i a n i n i a d a l a h :
a. U n t u k m e n g e t a h u i good governance d a l a m m e n g i m p l e m e n t a s i k a n a n g g a r a n b e r b a s i s k i n e r j a d i I n s p e k t o r a t K a b u p a t e n O g a n I l i r .
b . U n t u k m e n g e t a h u i k o m p e t e n s i s u m b e r d a y a m a n u s i a d a l a m m e n g i m p l e m e n t a s i k a n a n g g a r a n b e r b a s i s k i n e r j a d i I n s p e k t o r a t K a b u p a t e n O g a n I l i r .
D. Manfaat Penelitian
H a s i l p e n e l i t i a n i n i d i h a r a p k a n d a p a t m e m b e r i k a n m a n f a a t k e p a d a b e b e r a p a p i h a k , a n t a r a l a i n
a. B a g i P e n u l i s
b. B a g i D i n a s I n s p e k t o r a t K a b u p a t e n O g a n I l i r
P e n e l i t i a n m i d i h a r a p k a n d a p a t m e m b e r i k a n m a s u k a n v a n g m u n g k i n a k a n b e r m a n f a a t b a g i i n s t a n s i d a l a m u p a y a m e n c a r i j a l a n k c l u a r u n t u k s e t i a p m a s a l a h y a n g t i m b u l d e n g a n t u j u a n m e n g e t a h u i good governance
d a n k o m p e t e n s i s u m b e r d a y a m a n u s i a d a l a m m e n g i m p l e m e n t a s i k a n a n g g a r a n s u m b e r d a y a m a n u s i a d i I n s p e k t o r a t K a b u p a t e n O g a n l l i r .
c. B a g i A l m a m a t e r
A. Penelitian Sebelumnya
P e n e l i t i a n s e b e l u m n y a d i l a k u k a n o l e h E l v i r a Z e y n ( 2 0 1 1 ) y a n g b e r j u d u l P e n g a r u h Good Governance d a n S t a n d a r A k u n t a n s i P e m e r i n t a h a n t e r h a d a p A k u n t a b i l i t a s K e u a n g a n d e n g a n K o m i t m e n O r g a n i s a s i S e b a g a i P e m o d e r a s i . R u m u s a n m a s a l a h d a l a m p e n e l i t i a n i n i a d a l a h 1 ) a p a k a h p e n e r a p a n good governance d e n g a n k o m i t m e n o r g a n i s a s i b e r p e n g a r u h t e r h a d a p a k u n t a b i l i t a s k e u a n g a n s e b a g a i p e m o d e r a s i ? 2 ) a p a k a h s t a n d a r a k u n t a n s i p e m e r i n t a h a n d e n g a n k o m i l m e n o r g a n i s a s i b e r p e n g a r u h t e r h a d a p a k u n t a b i l i t a s k e u a n g a n s e b a g a i p e m o d e r a s i ? . A d a p u n t u j u a n p e n e l i t i a n i n i i a l a h 1 ) u n t u k m e n g e t a h u i p e n g a r u h p e n e r a p a n good governance d e n g a n k o m i t m e n o r g a n i s a s i t e r h a d a p a k u n t a b i l i t a s k e u a n g a n s e b a g a i p e m o d e r a s i 2 ) u n t u k m e n g e t a h u i p e n g a r u h s t a n d a r a k u n t a n s i p e m e r i n t a h a n d e e n g a n k o m i t m e n o r g a n i s a s i t e r h a d a p a k u n t a b i l i t a s k e u a n g a n s e b a g a i p e m o d e r a s i .
D a t a y a n g d i g u n a k a n d a l a m p e n e l i t i a n a d a l a h d a t a p n m e r . T e k n i k p e n g u m p u i a n d a t a y a n g d i g u n a k a n a d a l a h k u e s i o n e r m e t o d e s u r v e i y a n g b e r s i f a t k a u s a l i t a s , y a i t u y a n g m e n u n j u k a n a r a h h u b u n g a n a n t a r v a r i a b e l b e r d a s a r k a n k o n s t r u k s i m o d e l p e n e l i t i a n . A n a l i s i s d a t a y a n g d i g u n a k a n d a l a m p e n e l i t i a n i n i a d a l a h a n a l i s i s k u a n t i t a t i f . M e t o d e a n a l i s i s m e n g g u n a k a n r e g r e s i d e n g a n d a t a p r i m e r . D a t a y a n g d i k u m p u l k a n d a r i p e n g u m p u i a n s u r v e i k e p a l a S K P D d i K a b u p a t e n S u k a m a r a K a l i m a n t a n T e n g a h .
T e k n i k a n a l i s i s d a t a y a n g d i g u n a k a n d a l a m p e n e l i t i a n i n i a d a i a h t e k n i k a n a l i s i s r e g r e s i b e r g a n d a . H a s i l d a r i p e n g u j i a n h i p o l e s i s d i d a l a m p e n e l i t i a n i n i m e n u n j u k k a n b a h w a p e n e r a p a n good governance d e n g a n k o m i t m e n o r g a n i s a s i m e m i l i k i p e n g a r u h y a n g s i g n i f i k a n t e r h a d a p a k u n t a b i l i t a s k e u a n g a n , s t a n d a r a k u n t a n s i p e m e r i n t a h a n d e n g a n k o m i t m e n o r g a n i s a s i m e m i l i k i p e n g a r u h y a n g s i g n i f i k a n t e r h a d a p a k u n t a b i l i t a s k e u a n g a n , p e n e r a p a n good governance d a n s t a n d a r a k u n t a n s i p e m e n n t a h a n d e n g a n k o m i t m e n o r g a n i s a s i m e m i l i k i p e n g a r u h y a n g s i g n i f i k a n t e r h a d a p a k u n t a b i l i t a s k e u a n g a n .
P e n e l i t i a n s e b e l u m n y a t e l a h d i l a k u k a n o l e h E m i l d a I h s a n t i ( 2 0 1 4 ) y a n g b e r j u d u l P e n g a r u h K o m p e t e n s i S u m b e r D a y a M a n u s i a d a n P e n e r a p a n S i s t e m A k u n t a n s i K e u a n g a n D a e r a h T e r h a d a p K u a l i t a s L a p o r a n K e u a n g a n D a e r a h ( S t u d i E m p i r i s p a d a S K P D K a b u p a t e n L i m a P u l u h K o t a ) . R u m u s a n m a s a l a h d a l a m p e n e l i t i a n i n i a d a l a h 1 ) a p a k a h k o m p e t e n s i s u m b e r d a y a m a n u s i a b e r p e n g a r u h t e r h a d a p k u a l i t a s l a p o r a n k e u a n g a n d a e r a h ? 2 ) a p a k a h p e n e r a p a n s i s t e m a k u n t a n s i k e u a n g a n d a e r a h b e r p e n g a r u h t e r h a d a p k u a l i t a s l a p o r a n k e u a n g a n d a e r a h ? . A d a p u n t u j u a n p e n e l i t i a n i n i a d a l a h 1 ) u n t u k m e n g u j i p e n g a r u h k o m p e t e n s i s u m b e r d a y a m a n u s i a t e r h a d a p k u a l i t a s l a p o r a n k e u a n g a n d a e r a h , d a n 2 ) u n t u k m e n g u j i p e n g a r u h p e n e r a p a n S A K D t e r h a d a p k u a l i t a s l a p o r a n k e u a n g a n d a e r a h .
b e n t u k p e m y a t a a n - p e m y a t a a n s e c a r a t e r s t r u k t u r d i m a n a s e t i a p r e s p o n d c n d i b a t a s i d a i a m m e m b e r i k a n j a w a b a n p a d a a l l e r n a l i f j a w a b a n l e r i c n t u s a j a .
T e k n i k p e n g u m p u i a n d a t a y a n g d i g u n a k a n a d a l a h d e n g a n m e n g u n a k a n k u e s i o n e r . D a t a p e n e l i t i a n i n i d i k u m p u l k a n d e n g a n m e n d a t a n g i l a n g s u n g r e s p o n d e n d a n m e m i n t a r e s p o n d e n m e n g i s i k u e s i o n e r y a n g d i b e r i k a n . A n a l i s i s d a t a y a n g d i g u n a k a n i a l a h a n a l i s i s k u a n t i t a t i f . H a s i l p e n e l i t i a n m e n u n j u k k a n b a h w a k o m p e t e n s i s u m b e r d a y a m a n u s i a b e r p e n g a r u h s i g n i f i k a n p o s i t i f t e r h a d a p k u a l i t a s l a p o r a n k e u a n g a n d a e r a h . S e d a n g k a n p e n e r a p a n S A K D t i d a k b e r p e n g a r u h s i g n i f i k a n p o s i t i f t e r h a d a p k u a l i t a s l a p o r a n k e u a n g a n d a e r a h .
P e n e l i t i a n s e b e l u m n y a j u g a d i l a k u k a n o l e h K a d e k M a r l i n a N a l a r r e a s o n , A n a n t a w i k r a m a T u n g g a A t m a d j a , d k k y a n g b e r j u d u l P e n g a r u h
Good Governance d a n K o m p e t e n s i S u m b e r D a y a M a n u s i a T e r h a d a p I m p l e m e n t a s i A n g g a r a n B e r b a s i s K i n e r j a P a d a D i n a s P e n d a p a t a n D a e r a h K a b u p a l e n B u l e l e n g . R u m u s a n m a s a l a h d a l a m p e n e l i t i a n i n i a d a l a h 1 ) a p a k a h
good governance b e r p e n g a r u h t e r h a d a p i m p l e m e n t a s i a n g g a r a n b e r b a s i s k i n e r j a ? 2 ) a p a k a h k o m p e t e n s i s u m b e r d a y a m a n u s i a b e r p e n g a r u h t e r h a d a p i m p l e m e n t a s i a n g g g a r a n b e r b a s i s k i n e r j a ? .
A d a p u n t u j u a n p e n e l i t i a n i n i i a l a h 1 ) u n t u k m e n g e t a h u i good governance b e r p e n g a r u h t e r h a d a p i m p l e m e n t a s i a n g g a r a n b e r b a s i s k i n e r j a , 2 ) u n t u k m e n g e t a h u i k o m p e t e n s i s u m b e r d a y a m a n u s i a t e r h a d a p i m p l e m e n t a s i a n g g a r a n b e r b a s i s k i n e r j a . D a t a y a n g d i g u n a k a n d a l a m p e n e l i t i a n a d a l a h d a t a p r i m e r . T e k n i k p e n g i u n p u l a n d a t a y a n g d i g u n a k a n d a l a m a d a l a h m e t o d e
1
k u e s i o n e r . A n a l i s i s d a t a y a n g d i g u n a k a n d a l a m p e n e l i t i a n i n i a n a l i s i s k u a n t i l a t i f . T e k n i k a n a l i s i s d a t a m e n g g u n a k a n a n a l i s i s r e g r e s i l i n e a r b e r g a n d a d e n g a n b a n t u a n p r o g r a m S P S S v c r s i 12.
l l a s i l p e n e l i t i a n m e n u n j u k k a n b a h w a good governance b c r p c n g a i u h s i g n i f i k a n terhadap i m p l e m e n t a s i anggaran berbasis k i n e r j a , k o m p e t e n s i s u m b e r d a y a m a n u s i a berpengaruh s i g n i f i k a n terhadap i m p l e m e n t a s i a n g g a r a n berbasis k i n e r j a , good governance dan k o m p e t e n s i s u m b e r daya m a n u s i a secara s i m u l t a n b e r p e n g a r u h s i g n i f i k a n terhadap i m p l e m e n t a s i anggaran berbasis k i n e r j a .
Tabel l l . l
Persamaan dan Perbedaan Penelitian
No Juduf Penulis, Tahun Persamaan Perbedaan
1 P e n g a r u h Good Governance
dan Standai" A k u n t a n s i P e m e r i n t a h a n terhadap A k u n t a b i l i t a s K e u a n g a n d e n g a n K o m i t m e n O r g a n i s a s i sebagai P e m o d e r a s i ( E l v i r a Zeyn,
2 0 1 1 )
S a l a h satu v a r i a b e l sama, p e n e l i t i a n s e b e l u m n y a d a n p e n e l i t i a n sekarang sama-sama m e m b a h a s good governance
P e n e l i t i a n s e b e l u m n y a m e m b a h a s g n y a k e p e m i m p i n a n d a n k u a l i t a s
S D M s e d a n g k a n p e n e l i t i a n i n i m e m b a h a s v a r i a b e l good governance d a n k o m p e t e n s i S D M
2 P e n g a r u h K o m p e t e n s i S u m b e r D a y a M a n u s i a d a n
P e n e r a p a n S i s t e m A k u n t a n s i K e u a n g a n D a e r a h T e r h a d a p K u a l i t a s L a p o r a n K e u a n g a n D a e r a h ( S t u d i E m p i r i s pada S K P D K a b u p a t e n L i m a P u l u h K o t a ) ( E m i l d a I h s a n t i . 2 0 1 4 )
S a l a h satu v a r i a b e l sama, p e n e l i t i a n s e b e l u m n y a d a n p e n e l i t i a n sekarang sama-sama m e m b a h a s k o m p e t e n s i sumber d a y a m a n u s i a
P e n e l i t i a n s e b e l u m n y a m e m b a h a s p e n e r a p a n s i s t e m a k u n t a n s i k e u a n g a n d a e r a h , s e d a n g k a n p e n e l i t i a n s e k a r a n g m e m b a h a s v a r i a b e l k e d u a n y a
good governance. D a n j u g a o b j e k p e i i e l i t i a n n y a b e r b e d a .
3 P e n g a r u h Good Governance
dan K o m p e t e n s i S u m b e r D a y a M a n u s i a T e r h a d a p I m p e l e m e n t a s i A n g g a r a n B e r b a s i s K i n e r j a Pada D i n a s
P e n d a p a t a n D a e r a h K a b u p a t e n B u l e l e n g ( K a d e k
M a r l i n a N a l a r r e a s o n , A n a n t a w i k r a m a T u n g g a A t m a d i a , d k k . 2 0 1 4 )
P e n e l i t i a n s e b e l u m n y a d a n p e n e l i t i a n sekarang sama-sama m e n g g u n a k a n v a r i a b e l g o o d g o v e r n a n c e d a n k o m p e t e n s i s u m b e r d a y a m a n u s i a , d a n j u g a anggaran berbasis k i n e r j a .
P e n e l i t i a n s e b e l u m n y a m e n g g u n a k a n p e n g a r u h s e d a n g k a n p e n e l i t i a n s e k a r a n g m e n g g u a n a k a n a n a l i s i s . P e n e l i t i a n s e b e l u m n y a d i D i n a s P e n d a p a t a n D a e r a h K a b u p a t e n B u l e l e n g s e d a n g k a n p e n e l i t i a n s e k a r a n g
d i I n s p e k t o r a t K a b a p u t e n O g a n I l i r .
B. Tandasan Teori
1. Good Governance
a. P e n g e r t i a n Good Governance
K a t a governance b e r a s a l d a r i k a t a lo govern ( y a n g b e r b e d a m a k n a n y a d e n g a n lo command a t a u to order) y a n g a r t i n y a m e m e r i n t a h . I s t i l a h good governance t e l a h d i t e r j e i n a h k a n d a l a m b e r b a g a i i s t i t a h , m i s a l n y a p e n y e l e n g g a r a a n p e m e r i n t a h y a n g a m a n a h , t a t a p e m e r i n t a h a n y a n g b a i k , p e n g e l o l a a n p e m e r i n t a h a n y a n g b a i k d a n b e r t a n g g u n g j a w a b .
Good governance s e r i n g d i a r t i k a n s e b a g a i k e p e m e r i n t a h a n y a n g b a i k .
I n d r a ( 2 0 1 4 : 1 4 3 ) m e n y a t a k a n b a h w a good governance d i a r t i k a n s e b a g a i s u a t u m e k a n i s m e p e n g e l o l a a n s u m b e r d a y a d e n g a n s u b s t a n s i d a n i m p l e m e n t a s i y a n g d i a r a h k a n u n t u k m e n c a p a i p e m b a n g u n a n y a n g e f i s i e n d a n e f e k t i f s e c a r a a d i l . S e d a n g k a n P e r a t u r a n P e m e r i n t a h N o . 1 0 1 T a h u n 2 0 0 0 m e n j e l a s k a n p e n g e r t i a n good governance m e r u p a k a n k e p e m e r i n t a h a n y a n g m e n j a l a n k a n p r i n s i p - p r i n s i p d e m o k r a s i , a k u n t a b i l i t a s , t r a n s p a r a n s i , e f e k t i v i t a s , p r o f e s i o n a l i t a s , d a n m e n d a p a t d u k u n g a n d a r i m a s y a r a k a t .
D a r i p e n g e r t i a n d i a t a s d a p a t d i t a r i k m a k n a l a i n b a h w a good governance m e r u p a k a n t a t a p e m e r i n t a h a n y a n g b a i k d a l a m m e n g e l o l a s u m b e r d a y a d e m i t e r c a p a i n y a p e m b a n g u n a n y a n g e f i s i e n d a n e f e k t i f b . P r i n s i p - P r i n s i p d a l a m Good Governance
I n d r a ( 2 0 1 4 : 1 5 7 - 1 6 1 ) m e n j e l a s k a n b a h w a u n t u k d a p a t m e w u j u d k a n p e n g e l o l a a n o r g a n i s a s i y a n g b a i k b e b e r a p a p r i n s i p d a s a r
y a n g h a r u s d i p c r h a t i k a n . B e r i k u t i n i a d a i a h p r i n s i p - p r i n s i p d a l a m gnoJ governance'.
1 ) K e p a s t i a n H u k u m
B e r d a s a r k a n k e w e n a n g a n n y a , p a r a p i m p i n a n o r g a n i s a s i s e k t o r a p u b l i k h a r u s m e n d u k u n g t e g a k n y a s u p r e m a s i h u k u m d e n g a n m e l a k u k a n b e r b a g a i p e n y u l u h a n p e r a t u r a a n p e r u n d a n g -u n d a n g a n d a n m c n g h i d -u p k a n k e m b a l i n i l a i - n i l a i d a n n o r m a - n o r m a y a n g b e r l a k u d i m a s y a r a k a t . D i s a m p i n g i t u , p a r a p i m p i n a n o r g a n i s a s i s e k t o r p u b l i k p e r l u m e n g u p a y a k a n a d a n y a p e r a t u r a n o r g a n i s a s i m a u p u n p e r a t u r a n p u b l i k y a n g b i j a k s a n a d a n e f e k t i f , s e r t a d i d u k u n g p e n e g a k a n h u k u m y a n g a d i l d a n t e p a t .
I n s t r u m e n d a s a r p e n e g a k a n h u k u m a d a l a h p e r a t u r a n p e r u n d a n g - u n d a n g a n y a n g a d a d e n g a n k o m i t m e n p o l i t i k t e r h a d a p p e n e g a k a n h u k u m m a u p u n k e t e r p a d u a n d a r i s i s t e m y u r i d i s ( k e p o l i s i a n , p e n g a d i l a n , d a n k e j a k s a a n ) , s e d a n g k a n i n s t r u m e n -i n s t r u m e n p e n d u k u n g a d a l a h p e n y u l u h a n d a n f a s -i l -i t a s ombudsman.
I n d i k a t o r t e r c a p a i n y a p r i n s i p i n i , a n t a r a l a i n b e r k u r a n g n y a p r a k t i k K K N d a n p e l a n g g a r a n h u k u m , m e n i n g k a t n y a ( k e c e p a t a n d a n k e p a s t i a n ) p r o s e s p e n e g a k a n h u k u m , b e r l a k u n y a n i l a i / n o r m a d i m a s y a r a k a t {living law), d a n a d a n y a k e p e r c a y a a n m a s y a r a k a t p a d a a p a r a t p e n e g a k h u k u m s e b a g a i p e m b e l a k e b e n a r a n .
i
K e t e r b u k a a n
I n f o r m a s i a d a l a h s u a t u k e b u t u h a n p e n t i n g m a s y a r a k a t u n t u k b e r p a t i s i p a s i d a l a m p e n g e l o l a a n l i n g k u n g a n n y a . B e r k a i t a n d e n g a n h a l t e r s e b u t , p a r a p i m p i n a n o r g a n i s a s i s e k t o r p u b l i k p e r l u p r o a k t i f m e m b e r i k a n i n f o r m a s i l e n g k a p t e n t a n g k e b i j a k a n d a n l a y a n a n y a n g d i s c d i a k a n n y a k e p a d a m a s y a r a k a t . P a r a p i m p i n a n o r g a n i s a s i s c k t o r p u b l i k p e r l u m e n y i a p k a n k e b i j a k a n y a n g j e l a s t e n t a n g c a r a m e n d a p a t k a n i n f o r m a s i . K e b i j a k a n i n i a k a n m e m p e r j e l a s b e n t u k i n f o r m a s i y a n g d a p a t d i a k s e s m a s y a r a k a t a t a u p u n b e n t u k i n f o r m a s i y a n g b e r s i f a t r a h a s i a , b a g a i m a n a c a r a m e n d a p a t k a n i n f o r m a s i , l a m a w a k t u m e n d a p a t k a n i n f o r m a s i s e r t a p r o s e d u r p e n g a d u a n , a p a b i l a i n f o r m a s i t i d a k s a m p a i k e p a d a m a s y a r a k a t .
I n s t r u m e n d a s a r d a r i t r a n s p a r a n s i a t a u k e t e r b u k a a n a d a l a h p e r a t u r a n y a n g m e n j a m i n h a k u n t u k m e n d a p a t k a n i n f o r m a s i , s e d a n g k a n i n s t r u m e n - i n s t u m e n p e n d u k u n g a d a l a h f a s i l i t a s b a s i s d a t a d a n s a r a n a i n f o r m a s i d a n k o m u n i k a s i d a n p e t u n j u k p e n y e b a r l u a s a n p r o d u k - p r o d u k d a n i n f o r m a s i y a n g a d a d i p e n y e l e n g g a r a p e m e r i n t a h , m a u p u n p r o s e d u r p e n g a d u a n .
A d a p u n i n d i k a t o r p e n c a p a i a n p r i n s i p k e t e r b u k a a n i n i , a n t a r a l a i n b e r t a m b a h n y a w a w a s a n d a n p e n g e t a h u a n m a s y a r a k a t t e r h a d a p p e n y e l e n g g a r a a n o r g a n i s a s i s e k t o r p u b l i k . M e n i n g k a t n y a k e p e r c a y a a n m a s y a r a k a t t e r h a d a p o r g a n i s a s i s e k t o r p u b l i k , m e n i n g k a t n y a j u m l a h m a s y a r a k a t y a n g b e r p a t i s i p a s i d a l a m
i
p e m b a n g u n a n l i n g k u n g a n n y a , d a n b e r k u r a n g n y a p e l a n g g a r a n t e r h a d a p i x u a t u r a n p e r u n d a n g - u n d a n g a n .
3 ) A k u n t a b i l i t a s
S e l u r u h p e m b u a t k e b i j a k a n p a d a s e m u a t i n g k a t a n h a r u s m e m a h a m i b a h w a m e r e k a h a r u s m e m p e r t a n g g u n g j a w a b k a n h a s i l k e r j a k e p a d a m a s y a r a k a t . U n t u k m e n g u k u r k i n e r j a m e r e k a s e c a r a o b j e k t i f p e r l u a d a n y a i n d i k a t o r y a n g j e l a s . S i s t e m p e n g a w a s a n p e r l u d i p e r k u a t d a n h a s i l a u d i t h a r u s d i p u b l i k a s i k a n , d a n a p a b i l a t e r d a p a t k e s a l a h a n h a r u s d i b e r i s a n k s i .
I n s t r u n e n d a s a r a k u n t a b i l i t a s a d a l a h p e r a t u r a n p e r u n d a n g -u n d a n g a n y a n g a d a d e n g a n k o m i t m e n p o l i t i k a k a n a k -u n t a b i l i t a s m a u p u n m e k a n i s m e p e r t a n g g u n g j a w a b a n , s e d a n g k a n i n s t r u m e n -i n s t r u m e n p e n d u k u n g n y a a d a l a h p e d o m a n t -i n g k a h l a k u , s -i s t e m p e m a n t a u a n k i n e r j a p e n y e l e n g g a r a p e m e r i n t a h a n , d a n s i s t e m p e n g a w a s a n d e n g a n s a n k s i y a n g j e l a s d a n t e g a s .
I n d i k a t o r p e n c a p i a i a n p r i n s i p i n i a n t a r a l a i n m e n i n g k a t n y a k e p e r c a y a a n d a n k e p u a s a n m a s y a r a k a t t e r h a d a p o r g a n i s a s i s e k t o r p u b l i k , t u m b u h n y a k e s a d a r a n m a s y a r a k a t , m e n i n g k a t n y a k e t e r w a k i l a n b e r d a s a r k a n p i l i h a n d a n k e p e n t i n g a n m a s y a r a k a t , d a n b e r k u r a n g n y a k a s u s - k a s u s K K N .
4 ) P r o f e s i o n a i i s m e
k e b u l u b a n m a s y a r a k a t . I n i p e r l u d i d u k u n g d e n g a n m e k a n i s m e p e n e r i m a a n s t a f y a n g e f e k t i f , s i s t e m p e n g e m b a n g a n k a r i e r d a n p e n g e m b a n g a n s t a f y a n g e f e k t i f , p e n i l a i a n , p r o m o s i , d a n p c n g g a j i a n s t a f y a n g w a j a r .
I n s t r u m e n d a s a r p r o f e s i o n a i i s m e a d a l a h k o m i t m e n p o l i t i k s e d a n g k a n i n s t r u m e n - i n s t r u m e n p e n d u k u n g n y a a d a l a h s i s t e m p e n d i d i k a n b i r o k r a t , m a u p u n p e n e r i m a a n , p c n c m p a t a n , e v a l u a s i d a n p o l a k a r i r p e g a w a i y a n g b a i k , s t a n d a r - s t a n d a r d a n i n d i k a t o r k i n e r j a , s i s t e m p c n g h a r g a a n , s i s t e m s a n k s i d a n s i s t e m p e m b a n g u n a n s u m b e r d a y a m a n u s i a .
A d a p u n i n d i k a t o r p e n c a p a i a n p r i n s i p i n i a n t a r a l a i n m e n i n g k a t n y a k e s e j a h t e r a a n d a n n i l a i t a m b a h d a r i p e l a y a n a n m a s y a r a k a t , b e r k u r a n g n y a p e n g a d u a n m a s y a r a k a t , b e r k u r a n g K K N , m e n d a p a t k a n I S O p e l a y a n a n , d a n d i l a k u k a n n y a t e s ''fit and proper"^
t e r h a d a p p e g a w a i . 5 ) P a r t i s i p a s i
u n t u k m e n y i a p k a n a g e n d a p e m b a n g u n a n , p e m a n t a u a n , e v a l u a s i d a n p e n g a w a s a n s e c a r a p a r t i s i p a t i f . d a n m e k a n i s m e k o n s u l t a s i u n t u k m e n y e l e s a i k a n i s u s e k t o r a l .
I n s t r u m e n d a s a r p a r t i s i p a s i a d a l a h p e r a t u r a n y a n g m e n j a m i n h a k u n t u k m e n y a m p a i k a n p e n d a p a t d a l a m p r o s e s p e n g a m b i l a n k e p u t u s a n , s e d a n g k a n i n s t r u m e n - i n s t r u m e n p e n d u k u n g a d a l a h p e d o m a n - p e d o m a n p e m e r i n t a h a n p a r t i s i p a t i f y a n g m c n g a k o m o d a s i h a k p e n y a m p a i a n p e n d a p a t d a l a m s e g a l a p r o s e s p e r u m u s a n k e b i j a k a n d a n p e r a t u r a n , p r o s e s p e n y u s u n a n s t r a t e g i p e m b a n g u n a n , t a t a r u a n g , p r o g r a m p e m b a n g u n a n , p e n g a n g g a r a n , p e n g a d a a n , d a n p e m a n t a u a n .
I n d i k a t o r p e n c a p a i a n p r i n s i p i n i a n t a r a l a i n m e n i n g k a t n y a k e p e r c a y a a n m a s y a r a k a t k e p a d a o r g a n i s a s i s e k t o r p u b l i k , m e n i n g k a t n y a j u m l a h m a s y a r a k a t y a n g b e r p a t i s i p a s i d a l a m p e m b a n g u n a n l i n g k u n g a n n y a , m e n i n g k a t n y a k u a n t i t a s d a n k u a l i t a s m a s u k a n ( k r i t i k d a n s a r a n ) u n t u k p e m b a n g u n a n d a e r a h , d a n t e r j a d i n y a p e r u b a h a n s i k a p m a s y a r a k a t m e n j a d i l e b i h p e d u l i t e r h a d a p s e t i a p l a n g k a h p e m b a n g u n a n .
6 ) K e s e t a r a a n
p u b l i k h a r u s m e m a h a m i b a h w a d i p e r l u k a n k e b i j a k a n k h u s u s u n t u k i i i d n j u i n i t i u d u r i y i i k c s d a n u i n l e r h a d a p w a n i t a d a n k a u m m i n o r i t a s , b a i k d a l a m l e m b a g a e k s e k u l i f d a n t e g i s l a t i f .
I n s t r u m e n d a s a r k e s e t a r a a n a d a l a h p e r a t u r a n p e r u n d a n g -u n d a n g a n y a n g m e n j a m i n k e s e t a r a a n d e n g a n k o m i t m e n p o l i t i k t e r h a d a p p e n e g a k a n d a n p e r l i n d u n g a n H A M , s e d a n g k a n i n s t r u m e n -i n s t r u m e n p e n d u k u n g a d a l a h p e n y u l u h a n d a n f a s -i l -i t a s s
ombudsman. I n d i k a t o r p e n c a p a i a n p r i n s i p i n i a d a l a h b e r k u r a n g n y a k a s u s d i s k r i m i n a s i m a d a n y a k e s e t a r a a n g e n d e r , d a n m e n i n g k a t n y a p e n g i s i a n j a b a t a n s e s u a i k e t e n t u a n .
7 ) D a y a T a n g g a p
P a r a p i m p i n a n o r g a n i s a s i s e k t o r p u b l i k p e r l u m e m b a n g u n j a l u r k o m u n i k a s i u n t u k m e n a m p u n g a s p i r a s i m a s y a r a k a t d a l a m h a l
p e n y u s u n a n k e b i j a k a n . I n i d a p a t b e r u p a f o r u m m a s y a r a k a t , talk show, l a y a n a n hotline, p r o s e d u r k o m p l a i n . S e b a g a i f u n g s i p e l a y a n m a s y a r a k a t , p a r a p i m p i n a n o r g a n i s a s i s e k t o r p u b l i k p e r l u m e n g o p t i m a l k a n p e n d e k a t a n k e m a s y a r a k a t a n d a n s e c a r a p e r i o d i k m e n g u m p u l k a n p e n d a p a t m a s y a r a k a t .
d a n l a y a n a n Jiofiine, p r o s e d u r d a n f a s i l i t a s p e n g a d u a n , d a n p r o s e d u r b a n d i n g p a d a p e n g a d i l a n .
I n d i k a t o r p e n c a p a i a n p n n s i p i n i a n t a r a l a i n m e n i n g k a t n y a k e p e r c a y a a n m a s y a r a k a t p a d a o r g a n i s a s i s e k t o r p u b l i k , t u m b u h n y a k e s a d a r a n m a s y a r a k a t , m e n i n g k a t n y a j u m l a h m a s y a r a k a t y a n g b e r p a t i s i p a s i d a l a m p e m b a n g u n a n d i l i n g k u n g a n n y a , d a n b e r k u r a n g n y a j u m l a h p e n g a d u a n .
8 ) W a w a s a n k e D e p a n
T u j u a n p e n y u s u n a n v i s i d a n s t r a t e g i a d a l a h u n t u k m e m b e r i k a n a r a h p e m b a n g u n a n s e c a r a u m u m , s e h i n g g a d a p a t m e m b a n t u d a l a m p e n g g u n a a n s u m b e r d a y a s e c a r a l e b i h e f e k t i f . U n t u k m e n j a d i v i s i y a n g d a p a t d i t e r i m a s e c a r a l u a s , v i s i t e r s e b u t p e r l u d i s u s u n s e c a r a t e r b u k a d a n i r a n s p a r a n , d e n g a n d i d u k u n g p a r t i s i p a s i m a s y a r a k a t , k e l o m p o k - k e l o m p o k m a s y a r a k a t y a n g p e d u l i , s e r t a k a l a n g a n d u n i a u s a h a .
I n s t r u m e n d a s a m y a a d a l a h k o m i t m e n p o l i t i k p a d a m a s a d e p a n I n d o n e s i a s e c a r a u m u m d a n m a s a d e p a n o r g a n i s a s i s e c a r a k h u s u s , s e d a n g k a n i n s t m m e n - i n s t r u m e n p e n d u k u n g n y a a d a l a h p r o s e s p e r e n c a n a a n p a r t i s i p a t i f , p e r a t u r a n - p e r a t u r a n y a n g m e m b e r i k a n k e k u a t a n h u k u m p a d a v i s i , s t r a t e g i , d a n r e n c a n a p e m b a n g u n a n .
a d a n y a d u k u n g a n d a r i p e l a k u d a l a m p e l a k s a n a a n v i s i d a n s t r a t e g i d a n a d a n y a k e s c s u a i a n d a n k o n s i s t e n s i a n t a r a p e r e n c a n a a n d a n a n g g a r a n .
9 ) P e n g a w a s a n
P e n g a w a s a n y a n g d i l a k u k a n o l e h l e m b a g a b e r w e n a n g p e r l u m e m b e r i p e l u a n g b a g i m a s y a r a k a t d a n o r g a n i s a s i m a s y a r a k a t u n t u k b e r p a t i s i p a s i a k t i f d a l a m p e m a n t a u a n , e v a l u a s i , d a n p e n g a w a s a n k e r j a s e s u a i b i d a n g n y a . W a l a u p u n d e m i k i a n t e t a p d i p e r l u k a n a d a n y a a u d i t o r i n d e p e n d e n d a r i l u a r d a n h a s i l a u d i t p e r l u d i p u b l i k a s i k a n k e p a d a m a s y a r a k a t .
I n s t r u m e n d a s a r d a r i p e n g a w a s a n a d a l a h p e r a t u r a n p e r u n d a n g - u n d a n g a n y a n g a d a d e n g a n d i s e r t a i k o m i t m e n p o l i t i k , s e d a n g k a n i n s t r u m e n - i n s t r u m e n p e n d u k u n g n y a a d a l a h s i s t e m p e n g a w a s a n d a n f a s i l i t a s a t a u l e m b a g a p e n g a w a s a n . I n d i k a t o r t e r c a p a i n y a p r i n s i p i n i a d a l a h m e n i n g k a t n y a m a s u k a n d a r i m a s y a r a k a t t e r h a d a p p j e n y i m p a n g a n ( p e m b o r o s a n , p e n y a l a h g u n a a n w e w e n a n g , d a n I a i n - l a i n ) m e l a l u i m e d i a m a s s a d a n b e r k u r a n g n y a p e n y i m p a n g a n .
10) E f i s i e n s i d a n E f e k t i v i t a s
i n s l r u m e n p e n d u k u n g n y a a d a l a h s t r u k t u r p e m c r i n t a h a n y a n g s e s u a i k e p e n t i n g a n m a s y a r a k a t , a d a n y a s l r a n d a r - s t a n d a r d a n i n d i k a t o r k i n e r j a u n t u k m e n i l a i e f e k t i v i t a s p e l a y a n a n , p e m b u k i i a n k e u a n g a n y a n g m e m u n g k i n k a n d i k e t a h u i n y a s a t u a n b i a y a , d a n a d a n y a s u r v e i k e p u a s a n m a s y a r a k a t .
I n d i k a t o r p e n c a p a i a n p r i n s i p i n i a d a l a h m e n i n g k a t n y a k e s e j a h t e r a a n d a n n i l a i t a m b a h d a r i p e l a y a n a n m a s y a r a k a t , b e r k u r a n g n y a p e n y i m p a n g a n p e m b e l a n j a a n , b e r k u r a n g n y a b i a y a o p e r a s i o n a l p e l a y a n a n d a n m e n d a p a t k a n I S O p e l a y a n a n .
e. T u j u a n Good Governance
P e n e r a p a n d a n good governance b e r t u j u a n u n t u k m e m a s t i k a n b a h w a s a s a r a n p e m e r i n t a h y a n g d i t e t a p k a n t e l a h l e r c a p a i d a n a s e t p e m e r i n t a h t e r j a g a b a i k . P e r a t u r a n M e n t e r i N e g a r a P e n d a y a g u n a a n A p a r a t u r N e g a r a N o m o r : P E R / 1 5 / M / P A N / 7 / 2 0 0 8 t e n t a n g P e d o m a n U m u m R e f o r m a s i B i r o k s i m e n y e b u t k a n t u j u a n good governance
a d a l a h :
1 ) B i r o k r a s i y a n g b e r s i h , a d a l a h b i r o k r a s i y a n g s i s t e m d a n a p a r a t u m y a b e k e i j a a t a s d a s a r a t u r a n d a n k o r i d o r n i l a i - n i l a i y a n g d a p a t m e n c e g a h t i m b u l n y a b e r b a g a i t i n d a k p e n y i m p a n g a n d a n p e r b u a t a n l e r c e l a s e p e r t i k o r u p s i , k o l u s i , d a n n e p o t i s m e .
t e r h a d a p h a k m a s y a r a k a t u n t u k m e m p e r o i e h i n f o r m a s i y a n g b c n a r d n t i d a k d i s k r i m i n a t i f d e n g a n t e t a p m e m p e r h a t i k a n p c r l i n d u n g a n a t a s h a k a s a s i p r i b a d i , g o l o n g a n , d a n r a h a s i a n e g a r a .
4 ) B i r o k r a s i y a n g m e l a y a n i m a s y a r a k a t , a d a l a h b i r o k r a s i y a n g t i d a k m i n t a d i l a y a n i m a s y a r a k a t , t e t a p i b i r o k r a s i y a n g m e m b e r i k a n p e l a y a n a n p r i m a k e p a d a p u b l i k .
5 ) B i r o k r a s i y a n g a k u n t a b e i , a d a l a h b i r o k r a s i y a n g b e r t a n g g g u n g j a w a b a t a s s e t i a p p r o s e s d a n k i n e r j a a t a u h a s i l a k h i r d a r i p r o g r a m m a u p u n k e g i a t a n , s e h u b u n g a n d e n g a n p e n g e l o l a a n d a n p e n g e n d a l i a n s u m b e r d a y a d a n p e l a k s a n a a n k e b i j a k a n u n t u k m e n c a p a i t u j u a n .
d. F u n g s i Good Governance
Good governance m e m b e r i k a n m a n f a a t d a l a m m e n i n g k a t k a n k i n e r j a p e r u s a h a a n m e l a l u i s u p e r v i s e a t a u p e m a n t a u a n k i n e r j a m a n a j e m e n d a n a d a n y a a k u n t a b i l i t a s m a n a j e m e n t e r h a d a p p e m a n g k u k e p e n t i n g a n l a i n n y a , b e r d a s a r k a n k e r a n g k a a t u r a n d a n p e r a t u r a n y a n g b e r l a k u .
1 ) M e n i n g k a t k a n e f e k t i v i t a s d a n e f i s i e n s i s u a t u e n t i t a s d a l a m u s a h a n y a m e n c a p a i t u j u a n e n t i t a s t e r s e b u t .
2 ) M e n i n g k a t k a n n i l a i s u a t u e n t i t a s s e k a l i g u s d a p a t m e n i n g k a t k a n c i t r a e n t i t a s t e r s e b u t k e p a d a p u b l i k l u a s d a l a m j a n g k a p a n j a n g .
3 ) M e l i n d u n g i h a k d a n k e w a j i b a n p^xa stakeholders.
4 ) M e m b e r i k a n k e r a n g k a a c u a n y a n g m e m u n g k i n k a n p e n g a w a s a n d a p a t b e r j a l a n s e c a r a e f e k t i f s e h i n g g a t e r c i p t a m e k a n i s m e checks and balances d i s u a t u e n t i t a s .
2. K o m p e t e n s i S u m b e r D a y a M a n u s i a a. P e n g e r t i a n K o m p e t e n s i
K o n s e p k o m p e t e n s i s e b e n a m y a b u k a n h a l y a n g b a r u . S e c a r a h a r f i a h , k o m p e t e n s i b e r a s a l d a r i k a t a competence y a n g a r t i n y a k e c a k a p a n , k e m a m p u a n , d a n w e w e n a n g . A d a p u n s e c a r a e t i m o l o g i , k o m p e t e n s i d i a r t i k a n s e b a g a i d i m e n s i p e r i l a k u k e a h i i a n a t a u k e u n g g u l a n s e o r a n g p e m i m p i n a t a u s t a f m e m p u n y a i k e t e r a m p i l a n , p e n g e t a h u a n , d a n p e r i l a k u y a n g b a i k .
b e r u p a p e n g e t a h u a n , s i k a p p e r i l a k u y a n g d i p e r l u k a n d a l a m t u g a s d a n j a b a i a n n y a . S e d a n g k a n W t b o w o ( . 2 0 1 0 : 3 2 4 ) m e n y e b u t k a n k o m p e t e n s i
a d a l a h s u a t u k e m a m p u a n u n t u k m e l a k s a n a k a n a t a u m e l a k u k a n s u a t u p e k e r j a a n a t a u t u g a s y a n g d i l a n d a s i a t a s k e t e r a m p i l a n d a n p e n g e t a h u a n s e r t a d i d u k u n g o l e h s i k a p k e r j a y a n g d i t u n t u t o l e h p e k e r j a a n t e r s e b u t .
B e r d a s a r k a n p e n g e r t i a n - p e n g e r t i a n t e r s e b u t , m a k a p e n u l i s m e n y i m p u l k a n b a h w a k o m p e t e n s i a d a l a h k e m a m p u a n a t a u k e u n g g u l a n y a n g d i m i l i k i o l e h s e o r a n g p e m i m p i n a t a u s t a f y a n g d i l a n d a s i o l e h k e t e r a m p i l a n , p e n g e t a h u a n , d a n p e n l a k u y a n g b a i k d a l a m m e l a k s a n a k a n t u g a s d a n p e k e r j a a n n y a .
b . P e n g e r t i a n S u m b e r D a y a M a n u s i a
D a l a m r a n g k a p e r s a i n g a n i n i o r g a n i s a s i / p e m e r i n t a h a n h a r u s m e m i l i k i s u m b e r d a y a y a n g t a n g g u h . S u m b e r d a y a y a n g d i b u t u h k a n u n t u k m e n j a l a n k a n o r g a n i s a s i / p e m e r i n t a h a n t i d a k d a p a t d i l i h a t s e b a g a i b a g i a n y a n g b e r d i r i s e n d i r i , t e t a p i h a r u s d i l i h a l s e b a g a i s a t u k e s a t u a n y a n g t a n g g u h m e m b e n t u k s u a t u s i n e r g i . D a l a m h a l i n i p e r a n s u m b e r d a y a m a n u s i a s a n g a t m e n e n t u k a n .
m o d n l d n n m e m a d a i n y a b a h a n , j i k a t a n p a S U M s u l i t b a g i s u a t u o r g a n i s a s i i t u u n t u k m e n c a p a i t u j u a n .
S u m b e r d a y a m a n u s i a b e r k u a l i t a s t i n g g i a d a l a h s u m b e r d a y a y a n g m a m p u m e n c i p t a k a n b u k a n s a j a n i l a i k o m p a r a t i f t e t a p i j u g a n i l a i k o m p e t i t i f , g e n e r a t i v e , i n o v a t i f d e n g a n m e n g g u n a k a n e n e r g y t e r t i n g g i s e p e r t i intelligence. creaiivir\>. d a n imagination, t i d a k l a g i s e m a t a - m a t a m e n g g u n a k a n e n e r g y k a s a r s e p e r t i b a h a n m e n t a h , l a h a n , a i r , t e n a g a o t o t , d a n s e b a g a i n y a .
c. K a r a k t e r i s t i k K o m p e t e n s i S u m b e r D a y a M a n u s i a
E d y ( 2 0 0 9 ; 2 0 6 ) m e n g a t a k a n a d a b e b e r a p a k a r a k t e r i s t i k k o m p e t e n s i , y a i t u :
1 ) Motives ( m o t i v a s i ) , a d a l a h s e s u a t u d i m a n a s e s e o r a n g s e c a r a k o n s i s t e n b e r p i k i r s e h i n g g a i a m e l a k u k a n t i n d a k a n .
2 ) Traits ( s i f a t ) , a d a l a h w a t a k y a n g m e m b u a t o r a n g u n t u k b e r p e r i l a k u a t a u b a g a i m a n a s e s e o r a n g m e r e s p o n s e s u a t u d e n g a n c a r a t e r t e n t u . 3 ) Self concept ( k o n s e p d i r i ) , a d a l a h s i k a p d a n n i l a i - n i l a i y a n g d i m i l i k i
s e s e o r a n g .
4 ) Knowledge ( p e n g e t a h u a n ) , a d a l a h i n f o r m a s i y a n g d i m i l i k i s e s e o r a n g u n t u k b i d a n g t e r t e n t u . P e n g e t a h u a n m e r u p a k a n k o m p t e n s i y a n g k o m p l e k s .
K o m p o n e n k o m p e t e n s i y a n g m o t i f , k a r a k t e r p r i b a d i , d a n k o n s e p d i r i d a p a t m e r a m a l k a n s u a t u p e r i l a k u t e r t e n t u y a n g p a d a a k h i r n y a a k a n m u n c u l s e b a g a i p r e s t a s i k e r j a . K o m p e t e n s i j u g a s e l a l u m e l i b a l k a n i n t e n s i ( k e s e n g a j a a n ) y a n g m e n d o r o n g s e j u m l a h m o t i f a a t a u k a r a k t e r p r i b a d i u n t u k m e l a k u k a n s u a t u a k s i m e n u j u t e r b e n t u k n y a s u a t u h a s i l . d. M a n f a a t P e n g g u n a a n K o m p e t e n s i
B e b e r a p a m a n f a a t d a r i p e n g g u n a a n k o m p e t e n s i a d a l a h :
1 ) M e m p e r j e l a s s t a n d a r k e r j a d a n h a r a p a n y a n g i n g i n d i c a p a i , D a l a m h a l i n i , m o d e l k o m p e t e n s i a k a n m a m p u m e n j a w a b d u a p e r t a n y a a n m e n d a s a r y a i t u k e t e r a m p i l a n , p e n g e t a h u a n , d a n k a r a k t e r i s t i k a p a s a j a y a n g d i b u t u h k a n d a l a m p e k e r j a a n , d a n p e r i l a k u a p a s a j a y a n g b e r p e n g a r u h l a n g s u n g d e n g a n p r e s t a s i k e r j a .
2 ) A l a t s e l e k s i k a r y a w a n . P e n g g u n a a n k o m p e t e n s i s t a n d a r s e b a g a i a l a t s e l e k s i d a p a t m e m b a n t u o r g a n i s a s i u n t u k m e m i l i h c a l o n k a r y a w a n y a n g b a i k .
3 ) M e m a k s i m a l k a n p r o d u k t i v i t a s . T u n t u t a n u n t u k m e n j a d i k a n s u a t u o r g a n i s a s i " r a m p i n g " m e n g h a r u s k a n k i t a u n t u k m e n c a r i k a r y a w a n y a n g d a p a t d i k e m b a n g k a n s e c a r a t e r a r a h u n t u k m e n u t u p i k e s e n j a n g a n d a l a m k e t e r a m p i l a n n y a s e h i n g g a m a m p u u n t u k d i m o b i l i s a s i k a n s e c a r a v e r t i k a l m a u p u n h o r i z o n t a l .
5 ) M e m u d a h k a n a d a p t a s i t e r h a d a p p e r u b a h a n . D a l a m e r a p e r u b a h a n y a n g s a n g a t c e p a t , s i f a t d a r i s u a t u p e k e r j a a n s a n g a t c e p a t b e r u b a h d a n k e b u t u h a n a k a n k e m a m p u a n b a r u t e r u s m e n i n g k a t .
6 )
