tag:blogger.com,1999:blog-89732882124383437642024-03-12T16:52:49.637-07:00NYIT-NYITIt's impossible until it's doneAnita Putrihttp://www.blogger.com/profile/12687884138866637501noreply@blogger.comBlogger15125tag:blogger.com,1999:blog-8973288212438343764.post-47969770607420622722014-07-16T02:06:00.004-07:002014-07-16T02:06:35.174-07:00AKU HARUS KEMANA KETIKA JENUH PADA PERLAKUAN DUNIA?<div align="center" class="MsoNormal" style="text-align: center;">
<span style="background-color: white;"><span style="font-family: "Trebuchet MS",sans-serif;"><i style="mso-bidi-font-style: normal;"><span style="background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto auto;">Ketika kau tak sanggup
melangkah</span></i></span></span></div>
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<span style="background-color: white;"><span style="font-family: "Trebuchet MS",sans-serif;"><i style="mso-bidi-font-style: normal;"><span style="background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto auto;">Hilang arah dalam
kesendirian</span></i></span></span></div>
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<span style="background-color: white;"><span style="font-family: "Trebuchet MS",sans-serif;"><i style="mso-bidi-font-style: normal;"><span style="background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto auto;">Tiada mentari bagai
malam yang kelam</span></i></span></span></div>
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<span style="background-color: white;"><span style="font-family: "Trebuchet MS",sans-serif;"><i style="mso-bidi-font-style: normal;"><span style="background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto auto;">Tiada tempat untuk
berlabuh</span></i></span></span></div>
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<i style="mso-bidi-font-style: normal;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgk2BoabE25sPeojKbdVCWZjA0qZBriG0Z-QkLTrAVing5ZnDIvkZefIDsQ7Ad-aw_vFURh8D6JTHhQl2h_ekNJCAgYOsXNCj_Xubh6zYkB919IPqdF2sv4pmmCzvOc4EOmj8f2hRHBREUm/s1600/3d-smilies_1600x1200-2471714.jpg" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgk2BoabE25sPeojKbdVCWZjA0qZBriG0Z-QkLTrAVing5ZnDIvkZefIDsQ7Ad-aw_vFURh8D6JTHhQl2h_ekNJCAgYOsXNCj_Xubh6zYkB919IPqdF2sv4pmmCzvOc4EOmj8f2hRHBREUm/s1600/3d-smilies_1600x1200-2471714.jpg" height="240" width="320" /></a></i></div>
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<span style="font-family: "Trebuchet MS",sans-serif;">Ketika hidup terlalu sulit untuk
dilewati, kemanakah aku harus berlari?</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Trebuchet MS",sans-serif;">Ketika hidup tak memberi
segalanya, kemanakah aku meminta?</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Trebuchet MS",sans-serif;">Ketika hidup tak memberi
keadilan, kemana aku mencari pertolongan?</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Trebuchet MS",sans-serif;">Ketika hidup menyudutkanku,
kemana aku mencari tempat berlindungku?</span></div>
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<span style="font-family: "Trebuchet MS",sans-serif;">…….</span></div>
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<span style="font-family: "Trebuchet MS",sans-serif;">Ketika semua pertanyaan teramat pilu untuk diutarakan, kemana
aku harus melangkah mencari jalan?</span></div>
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<span style="font-family: "Trebuchet MS",sans-serif;">…….</span></div>
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<span style="font-family: "Trebuchet MS",sans-serif;"><i style="mso-bidi-font-style: normal;"><span style="background: yellow; mso-highlight: yellow;">Memang seperti itu
kehidupan, karena ia adalah fase sementara yang setiap sisi lainnya menawarkan
kegelisahan.</span></i></span></div>
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<br /></div>
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<span style="font-family: "Trebuchet MS",sans-serif;">Tapi ketika kau benar-benar mengalami kejenuhan atas semua
perlakuan dunia yang tak sewajarnya. Jangan pernah kau merasa sendirian, jangan
pernah melupakan pada siapa kita harus kembali. </span></div>
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<span style="font-family: "Trebuchet MS",sans-serif;">Percayalah, <b style="mso-bidi-font-weight: normal;">PERTAMA
DAN UTAMA</b> akan selalu ada Alloh bersama kita. </span></div>
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<br /></div>
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<span style="font-family: "Trebuchet MS",sans-serif;"><i style="mso-bidi-font-style: normal;"><span style="background: aqua; mso-highlight: aqua;">Bertahan terus
berharap</span></i></span></div>
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<span style="font-family: "Trebuchet MS",sans-serif;"><i style="mso-bidi-font-style: normal;"><span style="background: aqua; mso-highlight: aqua;">Alloh selalu di sisimu</span></i></span></div>
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjo_0pik39P22ouL4sJfJ0NJkclNAprVcD-50oym42kD0F75RhJW8c8LRsoee_OTboxWxrEAZGzUJ1GggUehWQZ-T3H3gkRwxbdhyAQtZw-hSaWHWK3M1lNFeCKjxF8Co-s1ZBcQ-HfylFk/s1600/pp15combo-allah-bling.jpg" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjo_0pik39P22ouL4sJfJ0NJkclNAprVcD-50oym42kD0F75RhJW8c8LRsoee_OTboxWxrEAZGzUJ1GggUehWQZ-T3H3gkRwxbdhyAQtZw-hSaWHWK3M1lNFeCKjxF8Co-s1ZBcQ-HfylFk/s1600/pp15combo-allah-bling.jpg" height="197" width="200" /></a><span style="font-family: "Trebuchet MS",sans-serif;">Bersama-Nya tidak ada masalah yang tak bisa terselesaikan. </span></div>
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<span style="font-family: "Trebuchet MS",sans-serif;"><i style="mso-bidi-font-style: normal;"><span style="background: yellow; mso-highlight: yellow;">Ya Allah, tuntun
aku di jalan-MU SELAMANYA…..</span></i></span></div>
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<span style="font-family: "Trebuchet MS",sans-serif;"><b style="mso-bidi-font-weight: normal;">KEDUA</b>, Akan
selalu ada Al Quran sebagai jalan dan pedoman. Kau tak boleh meragukan
sedikitpun pada apa yang dijanjikan<span style="mso-spacerun: yes;">
</span>Allah terjaga kesuciannya sepanjang masa. Dilindungi Allah SELAMANYA. AL
QURAN.</span></div>
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<span style="font-family: "Trebuchet MS",sans-serif;">Di Al Quran Surat At Thalaq ayat 2-3,</span></div>
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<span style="font-family: "Trebuchet MS",sans-serif;"><i style="mso-bidi-font-style: normal;">“….Barang siapa tertakwa kepada Allah niscaya DIA akan mengadakan
baginya jalan keluar. (3). Dan memberi rizki dari arah yang tiada
disangka-sangka. Dan barang siapa yang bertawakal kepada Allah nisacaya Allah
akan mencukupkan (keperluan)nya.Sesungguhnya Allah melaksanakan urusan yang
(dikehendaki)-Nya. Sesungguhnya Allah telah mengadakan ketentuan bagi tiap-tiap
sesuatu” </i></span></div>
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<span style="font-family: "Trebuchet MS",sans-serif;"><i style="mso-bidi-font-style: normal;">(QS At Thalaq 2-3)</i></span></div>
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<span style="font-family: "Trebuchet MS",sans-serif;"><b style="mso-bidi-font-weight: normal;">KETIGA</b>, akan
selalu ada malaikat yang mendoakan kita di tengah sujud kita pada-Nya.
Bersujudlah kepada Allah sebagi tanda taat kita pada-Nya. </span></div>
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<br /></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-family: "Trebuchet MS",sans-serif;"><i style="mso-bidi-font-style: normal;"><span style="background: yellow; mso-highlight: yellow;">Karena ketika tak
ada bahu untuk bersandar, masih ada lantai untuk bersujud.</span></i></span></div>
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<span style="font-family: "Trebuchet MS",sans-serif;"><b style="mso-bidi-font-weight: normal;">KEEMPAT</b>, akan ada
Rasulullah yang selalu mengingatkan kita untuk senantiasa berzikir kepada
pemilik semesta. Jadi mulai sekarang berdoalah Dzat yang memiliki hati,
memohonlah diberikan selalu kesabaran menghadapi dan menjalani takdir ini. </span></div>
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<span style="font-family: "Trebuchet MS",sans-serif;"><b style="mso-bidi-font-weight: normal;">KELIMA</b>, akan
selalu ada keluarga dan teman yang memberi kekuatan.</span></div>
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<span style="font-family: "Trebuchet MS",sans-serif;"><b style="mso-bidi-font-weight: normal;">KEENAM</b>, akan
selalu ada cinta yang menguatkan jiwa.</span></div>
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<br /></div>
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<span style="font-family: "Trebuchet MS",sans-serif;"><i style="mso-bidi-font-style: normal;"><span style="background: aqua; mso-highlight: aqua;">Insya Allah, Insya
Allah, Ada Jalan</span></i></span></div>
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<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Trebuchet MS",sans-serif;">Kesemuanya adalah jalan yang
Allah berikan ketika kita jenuh menghadapi persoalan dunia. Kesemuanya adalah
cara yang Allah sediakan ketika dunia tak seindah seperti harapan dan mimpi
kita. Tak abadi di dunia, jangan kau kejar dunia dengan segalanya. Kejarlah
kehidupan fana dengan tak melupakan Allah di dalamnya. Lalu kejarlah kehidupan
yang abadi dengan Allah yang selalu di hati. </span></div>
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<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Trebuchet MS",sans-serif;">Jika air mata masih tak kunjung
berhenti? Ingatlah ini.</span></div>
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<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Trebuchet MS",sans-serif;">Kebetulan saja, dunia mungkin tak
pernah sengaja menyakitimu dengan semua perlakuannya. Namun apa daya dunia dan
segala kehidupan di dalamnya hanyalah menerima titah dari Sang Penguasa
Semesta. Memberikan kita segala sakit, luka, dan kecewa agar kita tak pernah
lupa bersyukur kepada-Nya. Menerima titah agar membuat kita senantiasa
mengingat dan bersujud pada-Nya. </span></div>
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<br /></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-family: "Trebuchet MS",sans-serif;"><i style="mso-bidi-font-style: normal;">Allah memiliki cara yang berbeda ketika merindukan kita.</i></span></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-family: "Trebuchet MS",sans-serif;"><i style="mso-bidi-font-style: normal;">Allah memberikan dunia dan kehidupan tak sesuai harapan kita agar kita
tak pernah lupa pada-Nya.</i></span></div>
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<span style="font-family: "Trebuchet MS",sans-serif;"><i style="mso-bidi-font-style: normal;">Allah merindukan kita..</i></span></div>
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<span style="font-family: "Trebuchet MS",sans-serif;"><i style="mso-bidi-font-style: normal;">Tidakkah kau merasakannya, Allah merindukan kita..</i></span></div>
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<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiQPcLYvEJZbpCNlzWnbH-4iIqVSi8Djoq2LTKbRVx7BFQZSSrkL0dB93SwZ8hMFyI-BH9j1VTSi1laRbVfOtrSvHAhDe1tyARS6ch3V22kMYYm2t9wqsh2dKxYcr4WibZIhSDg-mO0uhdR/s1600/keep_smiling_coz_its_sunnat_by_scilentnoise.jpg" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiQPcLYvEJZbpCNlzWnbH-4iIqVSi8Djoq2LTKbRVx7BFQZSSrkL0dB93SwZ8hMFyI-BH9j1VTSi1laRbVfOtrSvHAhDe1tyARS6ch3V22kMYYm2t9wqsh2dKxYcr4WibZIhSDg-mO0uhdR/s1600/keep_smiling_coz_its_sunnat_by_scilentnoise.jpg" height="200" width="188" /></a></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-family: "Trebuchet MS",sans-serif;"><i style="mso-bidi-font-style: normal;"><span style="background: yellow; mso-highlight: yellow;">Jadi, mungkin saja
dunia dan kehidupan di dalamnya tak pernah sengaja menyakiti kita.</span></i></span></div>
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Anita Putrihttp://www.blogger.com/profile/12687884138866637501noreply@blogger.com1tag:blogger.com,1999:blog-8973288212438343764.post-44834107425961439422014-07-15T02:35:00.003-07:002015-11-05T21:19:04.010-08:00Jatuh Cinta Pada Sedekah <b><i>Assalamu'alaikum wr.wb</i></b><br />
<br />
<span style="font-family: "helvetica neue" , "arial" , "helvetica" , sans-serif;">Siapa sih yang kenal <b>Ust Yusuf Mansur</b>?</span><br />
<span style="font-family: "helvetica neue" , "arial" , "helvetica" , sans-serif;">Ustadz yang luar biasa penuh insiprasi tentunya buat saya juga. Beginilah orangnya...</span><br />
<br />
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<table align="center" cellpadding="0" cellspacing="0" class="tr-caption-container" style="margin-left: auto; margin-right: auto; text-align: center;"><tbody>
<tr><td style="text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgiBTg73QBYIP_SDRzm5yWR4MxOlIzIDrY0IRPK3TG3fnjpMOmSx9VUxx02JNrzebEhghLAoJjM4myeaEbznWeyB6WDWhwZxS7XJXjCLwmLs806ROU8XUIDPpr_im7DR0IW_SdSD6KvXgtw/s1600/penjelasan-ustad-yusuf-mansyur-marshanda-cerai.jpg" imageanchor="1" style="margin-left: auto; margin-right: auto;"><img border="0" height="210" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgiBTg73QBYIP_SDRzm5yWR4MxOlIzIDrY0IRPK3TG3fnjpMOmSx9VUxx02JNrzebEhghLAoJjM4myeaEbznWeyB6WDWhwZxS7XJXjCLwmLs806ROU8XUIDPpr_im7DR0IW_SdSD6KvXgtw/s1600/penjelasan-ustad-yusuf-mansyur-marshanda-cerai.jpg" width="320" /></a></td></tr>
<tr><td class="tr-caption" style="text-align: center;">Duh..duh..duh..</td></tr>
</tbody></table>
<span style="font-family: "helvetica neue" , "arial" , "helvetica" , sans-serif;">Beliau ini nih yang ngajarin saya tentang yang KEAJAIBAN SEDEKAH.. Ini nih cerita yang saya cuplik dari Wisata Hati:</span><br />
<span style="font-family: "helvetica neue" , "arial" , "helvetica" , sans-serif;"><i><span style="background-color: cyan;">http://wisatahatiyusufmansur.com/video/sedekah-dan-video-kisah-hidup-ustad-yusuf-mansur/ </span></i></span><br />
<span style="font-family: "helvetica neue" , "arial" , "helvetica" , sans-serif;"><br /></span>
<span style="font-family: "helvetica neue" , "arial" , "helvetica" , sans-serif;">perlu dibuka lhoh link nya buat pembelajaran langsung dari Ustad Yusuf Mansur. </span><br />
<span style="font-family: "helvetica neue" , "arial" , "helvetica" , sans-serif;"><br /></span>
<span style="font-family: "helvetica neue" , "arial" , "helvetica" , sans-serif;">Ada dalillnya juga lhoh....</span><br />
<ol>
<li><i><span style="font-family: "trebuchet ms" , sans-serif;">Dan perumpamaan orang-orang yang membelanjakan hartanya karena
mencari keridaan Allah dan untuk keteguhan jiwa mereka, seperti sebuah
kebun yang terletak di dataran tinggi yang disiram oleh hujan lebat,
maka kebun itu menghasilkan buahnya dua kali lipat. Jika hujan lebat
tidak menyiraminya, maka hujan gerimis (pun memadai). Dan Allah Maha
Melihat apa yang kamu perbuat <span style="background-color: cyan;">(Surah Al Baqarah: Ayat 265)</span>. </span></i></li>
<li><i><span style="font-family: "trebuchet ms" , sans-serif;">Hai orang-orang yang beriman, nafkahkanlah (di jalan Allah) sebagian
dari hasil usahamu yang baik-baik dan sebagian dari apa yang Kami
keluarkan dari bumi untuk kamu. Dan janganlah kamu memilih yang
buruk-buruk lalu kamu nafkahkan daripadanya, padahal kamu sendiri tidak
mau mengambilnya melainkan dengan memicingkan mata terhadapnya. Dan
ketahuilah, bahwa Allah Maha Kaya lagi Maha Terpuji <span style="background-color: cyan;">(Surah Al Baqarah :
267).</span></span></i></li>
<li><i><span style="font-family: "trebuchet ms" , sans-serif;">Siapakah yang mau memberi pinjaman kepada Allah, pinjaman yang baik
(menafkahkan hartanya di jalan Allah), maka Allah akan melipat gandakan
pembayaran kepadanya dengan lipat ganda yang banyak. Dan Allah
menyempitkan dan melapangkan (rezeki) dan kepada-Nya-lah kamu
dikembalikan <span style="background-color: cyan;">(QS. Surah Al-Baqarah : 245) </span></span></i></li>
</ol>
<table align="center" cellpadding="0" cellspacing="0" class="tr-caption-container" style="margin-left: auto; margin-right: auto; text-align: center;"><tbody>
<tr><td style="text-align: center;"><span style="font-family: "helvetica neue" , "arial" , "helvetica" , sans-serif;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgndhd5wPFGe3SK8knMjv_ZLCx_D4QDaGoNcaGPZBQx4b9xC7znHXEOk1DHGYLlKzDfxMczbGfakNa6JWGlRlpgJuNuUsQW9jGujMTfJ8poP-gLXlmfOF1XoVp2uiQQvuPx1KVqH4FICc7T/s1600/images.jpg" style="margin-left: auto; margin-right: auto;"><img border="0" height="297" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgndhd5wPFGe3SK8knMjv_ZLCx_D4QDaGoNcaGPZBQx4b9xC7znHXEOk1DHGYLlKzDfxMczbGfakNa6JWGlRlpgJuNuUsQW9jGujMTfJ8poP-gLXlmfOF1XoVp2uiQQvuPx1KVqH4FICc7T/s1600/images.jpg" width="320" /></a></span></td></tr>
<tr><td class="tr-caption" style="text-align: center;"><span style="font-family: "helvetica neue" , "arial" , "helvetica" , sans-serif;">Ayo ayo ayo</span></td></tr>
</tbody></table>
<span style="font-family: "helvetica neue" , "arial" , "helvetica" , sans-serif;">Kalau pengalaman saya nih, pengalaman soal sedekah sih saya rasakan saat awal-awal masuk kerja. Jadi ceritanya baru Fresh Graduated nih. Saya mencoba mengamalkan sedekah dari mulai keluarga yang terdekat, juga kletika itu sedekah lewat PP Darul Quran nya Ust Yusuf Mansur. Soal nominal kan sudah ada aturannya <span style="background-color: cyan;">minimal 2.5%</span> to. Tapi kalau lebih ya Alhamdulillah, yang penting ikhlas Lillahita'ala.</span><br />
<span style="font-family: "helvetica neue" , "arial" , "helvetica" , sans-serif;"><br /></span>
<span style="font-family: "helvetica neue" , "arial" , "helvetica" , sans-serif;">Eh beberapa saat kemudian, saya malah dapat Arisan lho, jumlahnya juga lumayan buat anak baru kaya saya, padahal saya masih anak baru di tempat kerja. Alhamdulillahnya cukup juga buat nraktir Orang Tua. Allah memang Maha Pengasih lagi Maha Penyayang. Saya makin rajin dan giat nih ibadah. Bukan hanya karena rejeki berupa "nominal" tapi lebih dari itu, saya bersyukur luar biasa masih dikasih sama Allah nikmat hidup di dunia dan bisa bikin senyum orang tua.</span><br />
<span style="font-family: "helvetica neue" , "arial" , "helvetica" , sans-serif;"><br /></span>
<span style="font-family: "helvetica neue" , "arial" , "helvetica" , sans-serif;">Nah, seringkali nih, saya denger orang yang mengeluh, bilangnya sudah sedekahlah, sudah sholat dhuha, sudah tahajud, kok masih-masih gini aja. Rejeki kok masih segini-segini aja ga ada peningkatan.</span><br />
<span style="font-family: "helvetica neue" , "arial" , "helvetica" , sans-serif;"><br /></span>
<span style="font-family: "helvetica neue" , "arial" , "helvetica" , sans-serif;">Ya namanya manusia, wajarlah jadi tempat mengeluh. *Saya juga gitu* Banyak-banyakin istighfar deh dan berprasangka baik sama Allah ya. Mudah-mudahan diampuni dosa-dosa kita.</span><br />
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<span style="font-family: "helvetica neue" , "arial" , "helvetica" , sans-serif;">Evaluasi dulu kenapa kok bisa kaya gitu:</span><br />
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<span style="font-family: "helvetica neue" , "arial" , "helvetica" , sans-serif;"><span style="background-color: #93c47d;"><i>1. Sholat Fardhu</i></span>. Ayoo direnungkan gimana sholat fardhunya. Saat adzan mengumandang, langsung sholat apa masih sibuk sama kerjaan. Udah rajiin sholat berjamaah belum?? hehe</span><br />
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<span style="font-family: "helvetica neue" , "arial" , "helvetica" , sans-serif;"><span style="background-color: #93c47d;"><i>2. Sholat Sunah.</i></span><span style="background-color: #6aa84f;"> </span>Seperti tahajud dan dhuhanya dicek kekhusukannya. jangan cuma melulu soal kuantitas, kualitas juga perlu ditingkatkan. Tul ga? hehe</span><br />
<span style="font-family: "helvetica neue" , "arial" , "helvetica" , sans-serif;"><br /></span>
<span style="font-family: "helvetica neue" , "arial" , "helvetica" , sans-serif;"><span style="background-color: #93c47d;"><i>3. Keikhlasan sedekah</i>.</span> Nah kalau misal sedekah itu, diniatkan ikhlas Lillahita'ala. Terlebih lagi nih, ada cerita dari NAbi Ibrahim, beliau kalau habis sedekah, buru-buru berdoa mohon kepada Allah supaya diterima sedekah yang sudah dilakukan. Segitunya lho Nabi Ibrahim, takut kalau-kalau amalnya ga diterima sama Allah.</span><br />
<table align="center" cellpadding="0" cellspacing="0" class="tr-caption-container" style="margin-left: auto; margin-right: auto; text-align: center;"><tbody>
<tr><td style="text-align: center;"><span style="font-family: "helvetica neue" , "arial" , "helvetica" , sans-serif;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEh2Q9t54izYswrksH1YCxISvhfllXJNZPgV9scN9_6SF1arB4wMqbnEXGLbNQ1IPSnH9Y0_7oifqU2icAIy71KWX6BN9aPs9eMgfFWD7xQ8Ov4iTIdgDG0CGryu2VxWcFn2m7QVzJoYdjPS/s1600/ikhlas.jpg" style="margin-left: auto; margin-right: auto;" /></span></td></tr>
<tr><td class="tr-caption" style="text-align: center;"><span style="font-family: "helvetica neue" , "arial" , "helvetica" , sans-serif;"><u>Be Ikhlas'er</u></span></td></tr>
</tbody></table>
<div style="text-align: center;">
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<span style="font-family: "helvetica neue" , "arial" , "helvetica" , sans-serif;"><i><span style="background-color: #93c47d;">4. Sabar.</span></i> Nah kan, namanya juga rahasia, rejeki kan ya harus sabar dinanti. Sambil nunggu, sambil terus perbaiki sholat dan amalannya. Banyak-banyak istigfar, sholawat, dan dzikirnya.</span><br />
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<span style="font-family: "helvetica neue" , "arial" , "helvetica" , sans-serif;"><span style="background-color: #93c47d;"><i>5. Doa orang tua.</i></span> Maasih ada orang tua ya Alhamdulillah, luar biasa lho doa orang tua terutama MAMA a.k.a Ibuk. Minta sama orang tua untuk selalu doain kita. Lha kan ya pasti orang tua selalu pengen anaknya sukses dan Bahagia. See? Ridho Allah tergantung Ridho orang tua.</span><br />
<span style="font-family: "helvetica neue" , "arial" , "helvetica" , sans-serif;"><br /></span>
<span style="font-family: "helvetica neue" , "arial" , "helvetica" , sans-serif;">Ini the last alias yang terakhir. Kalau memang sudah berusaha, tawakal juga ga putus, eee tapian belum datang rejeki dari Allah, BE POSITIVE THINKING. Emang bener ga dikasih rejeki sama Allah? Itu masih bisa nafas? Masih bisa ngeliat? Masih bisa jalan pakai dua kak? Masih bisa sungkem sama Orang tua?</span><br />
<span style="font-family: "helvetica neue" , "arial" , "helvetica" , sans-serif;"><br /></span>
<span style="font-family: "helvetica neue" , "arial" , "helvetica" , sans-serif;">Nah kehidupan itulah termasuk rejeki di dalamnya. Kehidupan itu sendiri adalah nikmat dan rejeki dari Allah yang tak terkira. Jadi mulai sekarang jangan banyak ngeluh ya. Semoga selalu istiqomah. itung-itung kita membayar pajak hidup sama Allah. hehehe..</span><br />
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<span style="font-family: "helvetica neue" , "arial" , "helvetica" , sans-serif;">Salam Semangat</span><br />
<span style="font-family: "helvetica neue" , "arial" , "helvetica" , sans-serif;"><i><b>Wassalamu'alaikum wr.wb.</b></i></span>Anita Putrihttp://www.blogger.com/profile/12687884138866637501noreply@blogger.com0tag:blogger.com,1999:blog-8973288212438343764.post-36383161969350171312013-02-05T05:26:00.001-08:002014-07-15T03:01:50.821-07:00Sistem Informasi Manufaktur<!--[if gte mso 9]><xml>
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<br />
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; mso-pagination: none; text-align: justify; text-autospace: none; text-indent: 7.1pt;">
<span style="font-family: Verdana,sans-serif;"><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="color: black; font-size: 10pt;">Manufaktur,</span></b><span lang="EN-US" style="color: black; font-size: 10pt;"><span style="mso-spacerun: yes;"> </span>dalam<span style="mso-spacerun: yes;">
</span>arti<span style="mso-spacerun: yes;"> </span>yang<span style="mso-spacerun: yes;"> </span>paling<span style="mso-spacerun: yes;">
</span>luas,<span style="mso-spacerun: yes;"> </span>adalah<span style="mso-spacerun: yes;"> </span>proses<span style="mso-spacerun: yes;">
</span>merubah<span style="mso-spacerun: yes;"> </span>bahan<span style="mso-spacerun: yes;"> </span>baku<span style="mso-spacerun: yes;">
</span>menjadi produk.<span style="mso-spacerun: yes;"> </span>Proses<span style="mso-spacerun: yes;"> </span>ini<span style="mso-spacerun: yes;">
</span>meliputi:perancangan<span style="mso-spacerun: yes;"> </span>produk,<span style="mso-spacerun: yes;"> </span>pemilihan<span style="mso-spacerun: yes;">
</span>material<span style="mso-spacerun: yes;"> </span>dan<span style="mso-spacerun: yes;"> </span>tahap</span><span lang="EN-US" style="color: black; font-size: 10pt;">‐</span><span lang="EN-US" style="color: black; font-size: 10pt;">tahap<span style="mso-spacerun: yes;"> </span>proses dimana produk
tersebut dibuat.</span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; mso-pagination: none; text-align: justify; text-autospace: none;">
<span style="font-family: Verdana,sans-serif;"><span lang="EN-US" style="color: black; font-size: 10pt;">Definisi<span style="mso-spacerun: yes;"> </span>manufaktur<span style="mso-spacerun: yes;">
</span>secara<span style="mso-spacerun: yes;"> </span>umum<span style="mso-spacerun: yes;"> </span>adalah<span style="mso-spacerun: yes;">
</span>suatu<span style="mso-spacerun: yes;"> </span>aktifitas<span style="mso-spacerun: yes;"> </span>yang<span style="mso-spacerun: yes;">
</span>kompleks<span style="mso-spacerun: yes;"> </span>yang melibatkan<span style="mso-spacerun: yes;"> </span>berbagai<span style="mso-spacerun: yes;">
</span>variasi<span style="mso-spacerun: yes;"> </span>sumberdaya<span style="mso-spacerun: yes;"> </span>dan<span style="mso-spacerun: yes;">
</span>aktifitas<span style="mso-spacerun: yes;"> </span>perancangan<span style="mso-spacerun: yes;"> </span>produk,<span style="mso-spacerun: yes;">
</span>pembelian, pemasaran,<span style="mso-spacerun: yes;"> </span>mesin<span style="mso-spacerun: yes;"> </span>dan<span style="mso-spacerun: yes;">
</span>perkakas,<span style="mso-spacerun: yes;"> </span>manufacturing,<span style="mso-spacerun: yes;"> </span>penjualan,<span style="mso-spacerun: yes;">
</span>perancangan<span style="mso-spacerun: yes;"> </span>proses,<span style="mso-spacerun: yes;"> </span>production control, pengiriman material,
support service, dan customer service. </span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; mso-pagination: none; text-align: justify; text-autospace: none; text-indent: 7.1pt;">
<span style="font-family: Verdana,sans-serif;"><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="color: black; font-size: 10pt;">Sistem<span style="mso-spacerun: yes;"> </span>Informasi<span style="mso-spacerun: yes;"> </span>Manufaktur</span></b><span lang="EN-US" style="color: black; font-size: 10pt;"><span style="mso-spacerun: yes;"> </span>adalah<span style="mso-spacerun: yes;"> </span>suatu<span style="mso-spacerun: yes;">
</span>sistem<span style="mso-spacerun: yes;"> </span>berbasis<span style="mso-spacerun: yes;"> </span>komputer<span style="mso-spacerun: yes;">
</span>yang<span style="mso-spacerun: yes;"> </span>bekerja dalam<span style="mso-spacerun: yes;"> </span>hubungannya<span style="mso-spacerun: yes;">
</span>dengan<span style="mso-spacerun: yes;"> </span>sistem<span style="mso-spacerun: yes;"> </span>informasi<span style="mso-spacerun: yes;">
</span>fungsional<span style="mso-spacerun: yes;"> </span>lainnya<span style="mso-spacerun: yes;"> </span>untuk<span style="mso-spacerun: yes;">
</span>mendukung manajemen<span style="mso-spacerun: yes;">
</span>perusahaan<span style="mso-spacerun: yes;"> </span>dalam<span style="mso-spacerun: yes;"> </span>pemecahan<span style="mso-spacerun: yes;">
</span>masalah<span style="mso-spacerun: yes;"> </span>yang<span style="mso-spacerun: yes;"> </span>berhubungan<span style="mso-spacerun: yes;">
</span>dengan<span style="mso-spacerun: yes;"> </span>manufaktur produk
perusahaan yang pada dasarnya tetap bertumpu pada input, proses dan output.
Sistem ini digunakan untuk mendukung fungsi produksi yang meliputi seluruh
kegiatan yang terkait dengan perencanaan dan pengendalian proses untuk
memproduksi barang atau jasa </span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; mso-pagination: none; text-align: justify; text-autospace: none; text-indent: 7.1pt;">
<span style="font-family: Verdana,sans-serif;"><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="color: black; font-size: 10pt;">Ruang<span style="mso-spacerun: yes;"> </span>lingkup<span style="mso-spacerun: yes;"> </span>sistem<span style="mso-spacerun: yes;">
</span>informasi<span style="mso-spacerun: yes;"> </span>manufaktur</span></b><span lang="EN-US" style="color: black; font-size: 10pt;"><span style="mso-spacerun: yes;"> </span>meliputi<span style="mso-spacerun: yes;"> </span>Sistem<span style="mso-spacerun: yes;">
</span>perencanaan<span style="mso-spacerun: yes;"> </span>manufaktur,
Rencana<span style="mso-spacerun: yes;"> </span>produksi,<span style="mso-spacerun: yes;"> </span>Rencana<span style="mso-spacerun: yes;">
</span>tenaga<span style="mso-spacerun: yes;"> </span>kerja,<span style="mso-spacerun: yes;"> </span>Rencana<span style="mso-spacerun: yes;">
</span>kebutuhan<span style="mso-spacerun: yes;"> </span>bahan<span style="mso-spacerun: yes;"> </span>baku<span style="mso-spacerun: yes;">
</span>dan<span style="mso-spacerun: yes;"> </span>Sistem </span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; mso-pagination: none; text-align: justify; text-autospace: none;">
<span style="font-family: Verdana,sans-serif;"><span lang="EN-US" style="color: black; font-size: 10pt;">pengendalian
manufaktur. </span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; mso-pagination: none; text-align: justify; text-autospace: none;">
<span style="font-family: Verdana,sans-serif;"><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="color: black; font-size: 10pt;">Manfaat<span style="mso-spacerun: yes;"> </span>digunakannya<span style="mso-spacerun: yes;"> </span>sistem<span style="mso-spacerun: yes;">
</span>informasi<span style="mso-spacerun: yes;"> </span>manufaktur </span></b><span lang="EN-US" style="color: black; font-size: 10pt;"><span style="mso-spacerun: yes;"> </span>di<span style="mso-spacerun: yes;"> </span>dalam<span style="mso-spacerun: yes;">
</span>perusahaan<span style="mso-spacerun: yes;"> </span>adalah sebagai berikut
: </span></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l7 level1 lfo1; mso-pagination: none; tab-stops: 59.3pt; text-align: justify; text-autospace: none; text-indent: -14.2pt;">
<span style="font-family: Verdana,sans-serif;"><span lang="EN-US" style="color: black; font-size: 10pt;"><span style="mso-list: Ignore;">1.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><span lang="EN-US" style="color: black; font-size: 10pt;">Hasil<span style="mso-spacerun: yes;"> </span>produksi<span style="mso-spacerun: yes;">
</span>perusahaan<span style="mso-spacerun: yes;"> </span>lebih<span style="mso-spacerun: yes;"> </span>cepat<span style="mso-spacerun: yes;">
</span>dan<span style="mso-spacerun: yes;"> </span>tepat<span style="mso-spacerun: yes;"> </span>waktu<span style="mso-spacerun: yes;">
</span>karena<span style="mso-spacerun: yes;"> </span>sistem<span style="mso-spacerun: yes;"> </span>informasi manufaktur menggunakan komputer
sebagai alat prosesnya. </span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l7 level1 lfo1; mso-pagination: none; tab-stops: 59.3pt; text-align: justify; text-autospace: none; text-indent: -14.2pt;">
<span style="font-family: Verdana,sans-serif;"><span lang="EN-US" style="color: black; font-size: 10pt;"><span style="mso-list: Ignore;">2.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><span lang="EN-US" style="color: black; font-size: 10pt;">Perusahaan
lebih cepat memperoleh informasi yang akurat dan terpercaya. </span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l7 level1 lfo1; mso-pagination: none; tab-stops: 59.3pt; text-align: justify; text-autospace: none; text-indent: -14.2pt;">
<span style="font-family: Verdana,sans-serif;"><span lang="EN-US" style="color: black; font-size: 10pt;"><span style="mso-list: Ignore;">3.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><span lang="EN-US" style="color: black; font-size: 10pt;">Arsip
lebih terstruktur karena menggunakan sistem database.</span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l7 level1 lfo1; mso-pagination: none; tab-stops: 59.3pt; text-align: justify; text-autospace: none; text-indent: -14.2pt;">
<span style="font-family: Verdana,sans-serif;"><span lang="EN-US" style="color: black; font-size: 10pt;"><span style="mso-list: Ignore;">4.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><span lang="EN-US" style="color: black; font-size: 10pt;">Sistem<span style="mso-spacerun: yes;"> </span>informasi<span style="mso-spacerun: yes;">
</span>manufaktur<span style="mso-spacerun: yes;"> </span>yang<span style="mso-spacerun: yes;"> </span>berupa<span style="mso-spacerun: yes;">
</span>fisik<span style="mso-spacerun: yes;"> </span>robotik,<span style="mso-spacerun: yes;"> </span>hasil<span style="mso-spacerun: yes;">
</span>produksi<span style="mso-spacerun: yes;"> </span>semakin<span style="mso-spacerun: yes;"> </span>cepat, tepat dan berkurangnya jumlah sisa
bahan yang tidak terpakai.<span style="mso-spacerun: yes;"> </span></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;">
<span style="font-family: Verdana,sans-serif;"><b><span lang="EN-US" style="color: black; font-size: 10pt;">ModelSistemInformasiManufaktur</span></b><span lang="EN-US" style="color: black; font-size: 10pt;"></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;">
<span style="font-family: Verdana,sans-serif;"><b><span lang="EN-US" style="color: black; font-size: 10pt;">InputData/Informasi</span></b><span lang="EN-US" style="color: black; font-size: 10pt;"></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; mso-layout-grid-align: none; mso-pagination: none; text-align: justify; text-autospace: none;">
<span style="font-family: Verdana,sans-serif;"><span lang="EN-US" style="color: black; font-size: 10pt;">Input data berupa data internal dan data eksternal, data internal
merupakan data intern system keseluruhan yang mendukung proses pengolahan data
menjadi informasi yang berguna. Data ini<span style="mso-spacerun: yes;">
</span>meliputi<span style="mso-spacerun: yes;"> </span>sumber<span style="mso-spacerun: yes;"> </span>daya<span style="mso-spacerun: yes;">
</span>manusia<span style="mso-spacerun: yes;"> </span>(SDM),<span style="mso-spacerun: yes;"> </span>material,<span style="mso-spacerun: yes;">
</span>mesin,<span style="mso-spacerun: yes;"> </span>dan hal<span style="mso-spacerun: yes;"> </span>lainnya<span style="mso-spacerun: yes;">
</span>yang<span style="mso-spacerun: yes;"> </span>mendukung proses<span style="mso-spacerun: yes;"> </span>secara<span style="mso-spacerun: yes;">
</span>keseluruhan<span style="mso-spacerun: yes;"> </span>seperti<span style="mso-spacerun: yes;"> </span>transportasi, spesifikasi<span style="mso-spacerun: yes;"> </span>kualitas<span style="mso-spacerun: yes;">
</span>material,<span style="mso-spacerun: yes;"> </span>frekuensi perawatan,
dan lain-lain. </span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; mso-layout-grid-align: none; mso-pagination: none; text-align: justify; text-autospace: none;">
<span style="font-family: Verdana,sans-serif;"><span lang="EN-US" style="color: black; font-size: 10pt;">Data Eksternal perusahaan merupakan data yang berasal dari luar
perusahaan (environment) yang mendukung proses pengolahan data menjadi
informasi yang berguna untuk perhitungan cost dalam manufaktur mulai dari awal
hingga akhir proses..Contoh data eksternal adalah data pemasok (supplier),
kebijakan pemerintah tentang UMR, listrik, dll.</span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; mso-layout-grid-align: none; mso-pagination: none; text-align: justify; text-autospace: none;">
<span style="font-family: Verdana,sans-serif;"><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="color: black; font-size: 10pt;">Sub Sistem Input</span></b><span lang="EN-US" style="color: black; font-size: 10pt;"></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; mso-layout-grid-align: none; mso-pagination: none; text-align: justify; text-autospace: none;">
<span style="font-family: Verdana,sans-serif;"><span lang="EN-US" style="color: black; font-size: 10pt;">Sub sistem input terdiri dari :</span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l8 level1 lfo2; mso-pagination: none; text-align: justify; text-autospace: none; text-indent: -14.15pt;">
<span style="font-family: Verdana,sans-serif;"><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="color: black; font-size: 10pt;"><span style="mso-list: Ignore;">a)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span></b><b><span lang="EN-US" style="color: black; font-size: 10pt;">Sisteminformasiakuntansi</span></b><span lang="EN-US" style="color: black; font-size: 10pt;"></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; mso-layout-grid-align: none; mso-pagination: none; text-align: justify; text-autospace: none; text-indent: 14.2pt;">
<span style="font-family: Verdana,sans-serif;"><span lang="EN-US" style="color: black; font-size: 10pt;">Mengumpulkan<span style="mso-spacerun: yes;"> </span>data<span style="mso-spacerun: yes;"> </span>intern<span style="mso-spacerun: yes;">
</span>yang<span style="mso-spacerun: yes;"> </span>menjelaskan<span style="mso-spacerun: yes;"> </span>operasi<span style="mso-spacerun: yes;">
</span>manufaktur<span style="mso-spacerun: yes;"> </span>dan<span style="mso-spacerun: yes;"> </span>data<span style="mso-spacerun: yes;">
</span>lingkungan yang<span style="mso-spacerun: yes;"> </span>menjelaskan<span style="mso-spacerun: yes;"> </span>transaksi<span style="mso-spacerun: yes;">
</span>perusahaan<span style="mso-spacerun: yes;"> </span>dengan<span style="mso-spacerun: yes;"> </span>pemasok. Sebagai<span style="mso-spacerun: yes;"> </span>contoh,<span style="mso-spacerun: yes;">
</span>pegawai produksi memasukan data ke dalam terminal dengan menggunakan
kombinasi media yang dapat dibaca mesin dan keyboard. Media berbentuk dokumen
dengan bar code yang dapat dibaca<span style="mso-spacerun: yes;">
</span>secara<span style="mso-spacerun: yes;"> </span>optik<span style="mso-spacerun: yes;"> </span>atau<span style="mso-spacerun: yes;">
</span>dengan<span style="mso-spacerun: yes;"> </span>tanda<span style="mso-spacerun: yes;"> </span>pensil<span style="mso-spacerun: yes;">
</span>yang<span style="mso-spacerun: yes;"> </span>dapat<span style="mso-spacerun: yes;"> </span>dibaca<span style="mso-spacerun: yes;">
</span>secara<span style="mso-spacerun: yes;"> </span>optik,<span style="mso-spacerun: yes;"> </span>dan<span style="mso-spacerun: yes;">
</span>kartu plastik dengan garis</span><span lang="EN-US" style="color: black; font-size: 10pt;">‐</span><span lang="EN-US" style="color: black; font-size: 10pt;">garis
catatan yang dapat dibaca secara magnetis. Setelah dibaca data tersebut
ditransmisikan kekomputer pusat untuk memperbarui database.</span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l8 level1 lfo2; mso-pagination: none; text-align: justify; text-autospace: none; text-indent: -14.2pt;">
<span style="font-family: Verdana,sans-serif;"><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="color: black; font-size: 10pt;"><span style="mso-list: Ignore;">b)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span></b><b><span lang="EN-US" style="color: black; font-size: 10pt;">Subsistemindustrialengineering(IE)</span></b><span lang="EN-US" style="color: black; font-size: 10pt;"></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; mso-layout-grid-align: none; mso-pagination: none; text-align: justify; text-autospace: none; text-indent: 14.15pt;">
<span style="font-family: Verdana,sans-serif;"><span lang="EN-US" style="color: black; font-size: 10pt;">Industrial Engineering merupakan analisis sistem yang
terlatih<span style="mso-spacerun: yes;"> </span>khusus yang mempelajari
operasi<span style="mso-spacerun: yes;"> </span>manufaktur<span style="mso-spacerun: yes;"> </span>dan<span style="mso-spacerun: yes;">
</span>membuat<span style="mso-spacerun: yes;"> </span>saran</span><span lang="EN-US" style="color: black; font-size: 10pt;">‐</span><span lang="EN-US" style="color: black; font-size: 10pt;">saran<span style="mso-spacerun: yes;"> </span>perbaikan.<span style="mso-spacerun: yes;"> </span>Industrial<span style="mso-spacerun: yes;">
</span>engineering<span style="mso-spacerun: yes;"> </span>terdiri dari<span style="mso-spacerun: yes;"> </span>proyek</span><span lang="EN-US" style="color: black; font-size: 10pt;">‐</span><span lang="EN-US" style="color: black; font-size: 10pt;">proyek<span style="mso-spacerun: yes;"> </span>pengumpulan<span style="mso-spacerun: yes;"> </span>data<span style="mso-spacerun: yes;">
</span>khusus<span style="mso-spacerun: yes;"> </span>dari<span style="mso-spacerun: yes;"> </span>dalam<span style="mso-spacerun: yes;">
</span>perusahaan<span style="mso-spacerun: yes;"> </span>yang<span style="mso-spacerun: yes;"> </span>menetapkan berapa lama waktu yang dibutuhkan
untuk suatu produksi.</span></span></div>
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<span style="font-family: Verdana,sans-serif;"><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="color: black; font-size: 10pt;"><span style="mso-list: Ignore;">c)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span></b><b><span lang="EN-US" style="color: black; font-size: 10pt;">Subsistemintelijenmanufaktur</span></b><span lang="EN-US" style="color: black; font-size: 10pt;"></span></span></div>
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<span style="font-family: Verdana,sans-serif;"><span lang="EN-US" style="color: black; font-size: 10pt;">Subsistem<span style="mso-spacerun: yes;"> </span>intelijen<span style="mso-spacerun: yes;"> </span>manufaktur<span style="mso-spacerun: yes;">
</span>berfungsi<span style="mso-spacerun: yes;"> </span>agar<span style="mso-spacerun: yes;"> </span>manajemen<span style="mso-spacerun: yes;">
</span>manufaktur<span style="mso-spacerun: yes;"> </span>tetap<span style="mso-spacerun: yes;"> </span>mengetahui perkembangan terakhir mengenai
sumber-sumber pekerja, material<span style="mso-spacerun: yes;"> </span>dan mesin.
Adapun yang termasuk dalam sub sistem intelijen manufaktur adalah :</span></span></div>
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<span style="font-family: Verdana,sans-serif;"><span lang="EN-US" style="color: black; font-size: 10pt;"><span style="mso-list: Ignore;">1.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span lang="EN-US" style="color: black; font-size: 10pt;">Informasi<span style="mso-spacerun: yes;"> </span>pekerja,<span style="mso-spacerun: yes;"> </span>manajemen<span style="mso-spacerun: yes;">
</span>manufaktur<span style="mso-spacerun: yes;"> </span>harus<span style="mso-spacerun: yes;"> </span>memperhatikan<span style="mso-spacerun: yes;">
</span>serikat<span style="mso-spacerun: yes;"> </span>pekerja<span style="mso-spacerun: yes;"> </span>yang mengorganisasikan<span style="mso-spacerun: yes;"> </span>para<span style="mso-spacerun: yes;">
</span>pekerja<span style="mso-spacerun: yes;"> </span>perusahaan.<span style="mso-spacerun: yes;"> </span>Baik<span style="mso-spacerun: yes;">
</span>dalam<span style="mso-spacerun: yes;"> </span>sistem<span style="mso-spacerun: yes;"> </span>kontrak, tak<span style="mso-spacerun: yes;">
</span>berjangka maupun borongan.</span></span></div>
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<span style="font-family: Verdana,sans-serif;"><span lang="EN-US" style="color: black; font-size: 10pt;"><span style="mso-list: Ignore;">2.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span lang="EN-US" style="color: black; font-size: 10pt;">Sistem<span style="mso-spacerun: yes;"> </span>formal,<span style="mso-spacerun: yes;"> </span>manajemen<span style="mso-spacerun: yes;">
</span>manufaktur<span style="mso-spacerun: yes;"> </span>memulai<span style="mso-spacerun: yes;"> </span>arus<span style="mso-spacerun: yes;"> </span>informasi<span style="mso-spacerun: yes;"> </span>pekerja<span style="mso-spacerun: yes;">
</span>dengan menyiapkan permintaan pekerja yang dikirimkan ke departemen
sumber daya manusia dan<span style="mso-spacerun: yes;"> </span>data dari
berbagai elemen lingkungan yang menghubungkan kepada pihak pelamar.</span></span></div>
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<span style="font-family: Verdana,sans-serif;"><span lang="EN-US" style="color: black; font-size: 10pt;"><span style="mso-list: Ignore;">3.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span lang="EN-US" style="color: black; font-size: 10pt;">Sistem<span style="mso-spacerun: yes;"> </span>informal,<span style="mso-spacerun: yes;"> </span>arus<span style="mso-spacerun: yes;">
</span>informasi<span style="mso-spacerun: yes;"> </span>antar<span style="mso-spacerun: yes;"> </span>pekerja<span style="mso-spacerun: yes;">
</span>dan<span style="mso-spacerun: yes;"> </span>manajemen<span style="mso-spacerun: yes;"> </span>manufaktur<span style="mso-spacerun: yes;">
</span>sebagaian besar bersifat informal arus itu berupa kontak harian antara
pekerja dan manajer mereka.</span></span></div>
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<span style="font-family: Verdana,sans-serif;"><span lang="EN-US" style="color: black; font-size: 10pt;">Kegiatan</span><span lang="EN-US" style="color: black; font-size: 10pt;">‐</span><span lang="EN-US" style="color: black; font-size: 10pt;">kegiatan
yang terjadi di dalam intelijen manufaktur :</span></span></div>
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<span style="font-family: Verdana,sans-serif;"><span lang="EN-US" style="color: black; font-size: 10pt;"><span style="mso-list: Ignore;">·<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><span lang="EN-US" style="color: black; font-size: 10pt;">Pengumpulan
(pendokumentasian) data dari lingkungan</span></span></div>
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<span style="font-family: Verdana,sans-serif;"><span lang="EN-US" style="color: black; font-size: 10pt;"><span style="mso-list: Ignore;">·<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><span lang="EN-US" style="color: black; font-size: 10pt;">Pengujian
data</span></span></div>
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<span style="font-family: Verdana,sans-serif;"><span lang="EN-US" style="color: black; font-size: 10pt;"><span style="mso-list: Ignore;">·<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><span lang="EN-US" style="color: black; font-size: 10pt;">Pemeliharaan
data, untuk menjamin akurasi dan kemutakhiran data</span></span></div>
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<span style="font-family: Verdana,sans-serif;"><span lang="EN-US" style="color: black; font-size: 10pt;"><span style="mso-list: Ignore;">·<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><span lang="EN-US" style="color: black; font-size: 10pt;">Keamanan
data, untuk menghindari kerusakan serta penyalahgunaan data</span></span></div>
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<span style="font-family: Verdana,sans-serif;"><span lang="EN-US" style="color: black; font-size: 10pt;"><span style="mso-list: Ignore;">·<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><span lang="EN-US" style="color: black; font-size: 10pt;">Pengambilan
data<span style="mso-spacerun: yes;"> </span>dalam bentuk laporan, untuk
memudahkan pengolahan<span style="mso-spacerun: yes;"> </span>data yang lain.</span></span></div>
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<span style="font-family: Verdana,sans-serif;"><b><span lang="EN-US" style="color: black; font-size: 10pt;">SubSistemOutput</span></b><span lang="EN-US" style="color: black; font-size: 10pt;"></span></span></div>
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<span style="font-family: Verdana,sans-serif;"><span lang="EN-US" style="color: black; font-size: 10pt;">Adalah<span style="mso-spacerun: yes;"> </span>informasi<span style="mso-spacerun: yes;"> </span>yang<span style="mso-spacerun: yes;">
</span>dihasilkan<span style="mso-spacerun: yes;"> </span>dari<span style="mso-spacerun: yes;"> </span>hasil<span style="mso-spacerun: yes;">
</span>pengolahan<span style="mso-spacerun: yes;"> </span>data<span style="mso-spacerun: yes;"> </span>yang<span style="mso-spacerun: yes;">
</span>dapat<span style="mso-spacerun: yes;"> </span>dibagi<span style="mso-spacerun: yes;"> </span>menjadi<span style="mso-spacerun: yes;">
</span>3 bagian yaitu produksi, persediaan dan kualitas, dimana ketiganya ini
tidak meninggalkan unsur biaya yang terjadi di dalamnya. </span></span></div>
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<span style="font-family: Verdana,sans-serif;"><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="color: black; font-size: 10pt;"><span style="mso-list: Ignore;">a)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span></b><b><span lang="EN-US" style="color: black; font-size: 10pt;">Subsistemproduksi</span></b><span lang="EN-US" style="color: black; font-size: 10pt;"></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-layout-grid-align: none; mso-pagination: none; text-align: justify; text-autospace: none; text-indent: 14.15pt;">
<span style="font-family: Verdana,sans-serif;"><span lang="EN-US" style="color: black; font-size: 10pt;">Adalah<span style="mso-spacerun: yes;"> </span>segala<span style="mso-spacerun: yes;"> </span>hal<span style="mso-spacerun: yes;">
</span>yang<span style="mso-spacerun: yes;"> </span>bersangkutan<span style="mso-spacerun: yes;"> </span>dengan<span style="mso-spacerun: yes;">
</span>proses<span style="mso-spacerun: yes;"> </span>yang<span style="mso-spacerun: yes;"> </span>terjadi<span style="mso-spacerun: yes;">
</span>disetiap<span style="mso-spacerun: yes;"> </span>divisi<span style="mso-spacerun: yes;"> </span>kerja ataupun departemen yang mengukur
produksi dalam hal waktu, menelusuri arus kerja dari satu langkah ke langkah
berikutnya.</span></span></div>
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<span style="font-family: Verdana,sans-serif;"><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="color: black; font-size: 10pt;"><span style="mso-list: Ignore;">b)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span></b><b><span lang="EN-US" style="color: black; font-size: 10pt;">Subsistempersediaan</span></b><span lang="EN-US" style="color: black; font-size: 10pt;"></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-layout-grid-align: none; mso-pagination: none; text-align: justify; text-autospace: none; text-indent: 14.15pt;">
<span style="font-family: Verdana,sans-serif;"><span lang="EN-US" style="color: black; font-size: 10pt;">Tingkat<span style="mso-spacerun: yes;"> </span>persediaan<span style="mso-spacerun: yes;"> </span>perusahaan<span style="mso-spacerun: yes;">
</span>sangat<span style="mso-spacerun: yes;"> </span>penting<span style="mso-spacerun: yes;"> </span>karena<span style="mso-spacerun: yes;">
</span>menggambarkan<span style="mso-spacerun: yes;"> </span>investasi<span style="mso-spacerun: yes;"> </span>yang besar dimana suatu barang dipengaruhi
oleh jumlah unit yang dipesan dari pemasok setiap kalinya,<span style="mso-spacerun: yes;"> </span>dan<span style="mso-spacerun: yes;">
</span>tingkat<span style="mso-spacerun: yes;"> </span>persediaan<span style="mso-spacerun: yes;"> </span>rata-rata<span style="mso-spacerun: yes;">
</span>dapat<span style="mso-spacerun: yes;"> </span>diperkirakan<span style="mso-spacerun: yes;"> </span>dari<span style="mso-spacerun: yes;">
</span>separuh<span style="mso-spacerun: yes;"> </span>kuantitas pesanan<span style="mso-spacerun: yes;"> </span>ditambah<span style="mso-spacerun: yes;">
</span>safety<span style="mso-spacerun: yes;"> </span>stock.<span style="mso-spacerun: yes;"> </span>Subsistem<span style="mso-spacerun: yes;">
</span>persediaan<span style="mso-spacerun: yes;"> </span>memberikan<span style="mso-spacerun: yes;"> </span>jumlah<span style="mso-spacerun: yes;">
</span>stok,<span style="mso-spacerun: yes;"> </span>biaya holding, safety stock
, dan lain-lain berdasarkan hasil pengolahan data dari input,<span style="mso-spacerun: yes;"> </span>biasanya memiliki proses pembelian
(purchasing) dan penyimpanan (inventory). Dan fungsi dari sub sistem persediaan
adalah mengukur volume aktifitas produksi saat persediaan diubah dari bahan
mentah menjadi bahan jadi.</span></span></div>
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<span style="font-family: Verdana,sans-serif;"><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="color: black; font-size: 10pt;"><span style="mso-list: Ignore;">c)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span></b><b><span lang="EN-US" style="color: black; font-size: 10pt;">Subsistemkualitas</span></b><span lang="EN-US" style="color: black; font-size: 10pt;"></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-layout-grid-align: none; mso-pagination: none; text-align: justify; text-autospace: none; text-indent: 14.15pt;">
<span style="font-family: Verdana,sans-serif;"><span lang="EN-US" style="color: black; font-size: 10pt;">Adalah<span style="mso-spacerun: yes;"> </span>semua<span style="mso-spacerun: yes;"> </span>hal<span style="mso-spacerun: yes;">
</span>yang<span style="mso-spacerun: yes;"> </span>berhubungan<span style="mso-spacerun: yes;"> </span>dengan kualitas,<span style="mso-spacerun: yes;"> </span>baik<span style="mso-spacerun: yes;">
</span>waktu,<span style="mso-spacerun: yes;"> </span>biaya,<span style="mso-spacerun: yes;"> </span>performa<span style="mso-spacerun: yes;">
</span>kerja, maupun<span style="mso-spacerun: yes;"> </span>pemilihan<span style="mso-spacerun: yes;"> </span>supplier.<span style="mso-spacerun: yes;">
</span>Fungsi<span style="mso-spacerun: yes;"> </span>dari<span style="mso-spacerun: yes;"> </span>sub<span style="mso-spacerun: yes;">
</span>sistem<span style="mso-spacerun: yes;"> </span>kualitas<span style="mso-spacerun: yes;"> </span>adalah<span style="mso-spacerun: yes;">
</span>mengukur<span style="mso-spacerun: yes;"> </span>kualitas material<span style="mso-spacerun: yes;"> </span>saat<span style="mso-spacerun: yes;">
</span>material<span style="mso-spacerun: yes;"> </span>diubah.<span style="mso-spacerun: yes;"> </span>Banyak<span style="mso-spacerun: yes;">
</span>hal<span style="mso-spacerun: yes;"> </span>lain<span style="mso-spacerun: yes;"> </span>yang<span style="mso-spacerun: yes;">
</span>bukan<span style="mso-spacerun: yes;"> </span>unsur<span style="mso-spacerun: yes;"> </span>mutlak<span style="mso-spacerun: yes;">
</span>kualitas<span style="mso-spacerun: yes;"> </span>namun perlu<span style="mso-spacerun: yes;"> </span>masuk<span style="mso-spacerun: yes;">
</span>dalam<span style="mso-spacerun: yes;"> </span>unsur<span style="mso-spacerun: yes;"> </span>kualitas<span style="mso-spacerun: yes;">
</span>seperti<span style="mso-spacerun: yes;"> </span>proses <span style="mso-spacerun: yes;"> </span>(Process Control), Perawatan
(Maintenance),<span style="mso-spacerun: yes;"> </span>dan<span style="mso-spacerun: yes;"> </span>Spesifikasi<span style="mso-spacerun: yes;">
</span>(Specification)<span style="mso-spacerun: yes;"> </span>baik<span style="mso-spacerun: yes;"> </span>produk<span style="mso-spacerun: yes;">
</span>jadi maupun<span style="mso-spacerun: yes;"> </span>material. Sub sistem
kualitas mempunyai pendekatan khusus untuk meningkatkan kualitas produksinya
dengan<span style="mso-spacerun: yes;"> </span>menggunakan<span style="mso-spacerun: yes;"> </span>total<span style="mso-spacerun: yes;">
</span>quality<span style="mso-spacerun: yes;"> </span>management<span style="mso-spacerun: yes;"> </span>(TQM)<span style="mso-spacerun: yes;">
</span>yaitu<span style="mso-spacerun: yes;"> </span>manajemen<span style="mso-spacerun: yes;"> </span>keseluruhan perusahaan<span style="mso-spacerun: yes;"> </span>sehingga<span style="mso-spacerun: yes;">
</span>perusahaan<span style="mso-spacerun: yes;"> </span>unggul<span style="mso-spacerun: yes;"> </span>dalam<span style="mso-spacerun: yes;">
</span>semua<span style="mso-spacerun: yes;"> </span>dimensi<span style="mso-spacerun: yes;"> </span>produk<span style="mso-spacerun: yes;">
</span>dan<span style="mso-spacerun: yes;"> </span>jasa<span style="mso-spacerun: yes;"> </span>yang penting bagi semua pelanggan. Keyakinan
dasar yang melandasi TQM adalah :</span></span></div>
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<span style="font-family: Verdana,sans-serif;"><span lang="EN-US" style="color: black; font-size: 10pt;"><span style="mso-list: Ignore;">è<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span lang="EN-US" style="color: black; font-size: 10pt;">Kualitas ditentukan oleh pelanggan dan manajemen yang digunakan </span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l4 level1 lfo5; mso-pagination: none; text-align: justify; text-autospace: none; text-indent: -14.2pt;">
<span style="font-family: Verdana,sans-serif;"><span lang="EN-US" style="color: black; font-size: 10pt;"><span style="mso-list: Ignore;">è<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span lang="EN-US" style="color: black; font-size: 10pt;">Kualitas dicapai oleh manajemen </span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l4 level1 lfo5; mso-pagination: none; text-align: justify; text-autospace: none; text-indent: -14.2pt;">
<span style="font-family: Verdana,sans-serif;"><span lang="EN-US" style="color: black; font-size: 10pt;"><span style="mso-list: Ignore;">è<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span lang="EN-US" style="color: black; font-size: 10pt;">Kualitas adalah seluruh tanggung jawab seluruh penghuni perusahaan
</span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l9 level1 lfo4; mso-pagination: none; text-align: justify; text-autospace: none; text-indent: -14.15pt;">
<span style="font-family: Verdana,sans-serif;"><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="color: black; font-size: 10pt;"><span style="mso-list: Ignore;">d)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span></b><b><span lang="EN-US" style="color: black; font-size: 10pt;">Subsistembiaya</span></b><span lang="EN-US" style="color: black; font-size: 10pt;"></span></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; mso-layout-grid-align: none; mso-pagination: none; text-align: justify; text-autospace: none; text-indent: 14.15pt;">
<span style="font-family: Verdana,sans-serif;"><span lang="EN-US" style="color: black; font-size: 10pt;">Komponen<span style="mso-spacerun: yes;"> </span>biaya<span style="mso-spacerun: yes;"> </span>termasuk<span style="mso-spacerun: yes;">
</span>dalam<span style="mso-spacerun: yes;"> </span>semua<span style="mso-spacerun: yes;"> </span>subsistem<span style="mso-spacerun: yes;">
</span>yang<span style="mso-spacerun: yes;"> </span>ada.<span style="mso-spacerun: yes;"> </span>Tujuan<span style="mso-spacerun: yes;">
</span>perusahaan manufaktur<span style="mso-spacerun: yes;"> </span>secara<span style="mso-spacerun: yes;"> </span>umum<span style="mso-spacerun: yes;">
</span>adalah<span style="mso-spacerun: yes;"> </span>mencapai<span style="mso-spacerun: yes;"> </span>keuntungan<span style="mso-spacerun: yes;">
</span>dari<span style="mso-spacerun: yes;"> </span>hasil<span style="mso-spacerun: yes;"> </span>penjualan<span style="mso-spacerun: yes;">
</span>produknya. Oleh<span style="mso-spacerun: yes;"> </span>karena<span style="mso-spacerun: yes;"> </span>itu,<span style="mso-spacerun: yes;">
</span>sebuah<span style="mso-spacerun: yes;"> </span>sistem<span style="mso-spacerun: yes;"> </span>informasi<span style="mso-spacerun: yes;">
</span>tidak<span style="mso-spacerun: yes;"> </span>akan<span style="mso-spacerun: yes;"> </span>pernah<span style="mso-spacerun: yes;">
</span>terlepas<span style="mso-spacerun: yes;"> </span>unsur<span style="mso-spacerun: yes;"> </span>biaya<span style="mso-spacerun: yes;">
</span>yang terjadi di dalamnya. Sub sistem biaya berfungsi untuk mengukur
biaya yang terjadi selama proses produksi terjadi. Unsur</span><span lang="EN-US" style="color: black; font-size: 10pt;">‐</span><span lang="EN-US" style="color: black; font-size: 10pt;">unsur pengendalian biaya ada dua yaitu standar kerja yang baik dan
sistem untuk melaporkan rincian kegiatan saat terjadinya proses produksi yang
akurat.</span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; mso-pagination: none; text-align: justify; text-autospace: none;">
<span style="font-family: Verdana,sans-serif;"><span lang="EN-US" style="color: black; font-size: 10pt;">Sub sistem biaya
dibagi menjadi dua yaitu :</span></span></div>
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<span style="font-family: Verdana,sans-serif;"><span lang="EN-US" style="color: black; font-size: 10pt;"><span style="mso-list: Ignore;">·<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><span lang="EN-US" style="color: black; font-size: 10pt;">Biaya
Pemeliharaan (Biaya penyimpanan) </span><span lang="EN-US" style="color: black; font-size: 10pt;"><span style="mso-char-type: symbol; mso-symbol-font-family: Wingdings;">à</span></span><span lang="EN-US" style="color: black; font-size: 10pt;"><span style="mso-spacerun: yes;"> </span>biasanya dinyatakan
sebagai presentase biaya tahunan dari barang, mencakup kerusakan, pencurian,
keusangan, pajak dan asuransi.</span></span></div>
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<span style="font-family: Verdana,sans-serif;"><span lang="EN-US" style="color: black; font-size: 10pt;"><span style="mso-list: Ignore;">·<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><span lang="EN-US" style="color: black; font-size: 10pt;">Biaya
Pembelian </span><span lang="EN-US" style="font-size: 10pt;"><span style="mso-char-type: symbol; mso-symbol-font-family: Wingdings;">à</span></span><span lang="EN-US" style="color: black; font-size: 10pt;"> mencakup biaya</span><span lang="EN-US" style="color: black; font-size: 10pt;">‐</span><span lang="EN-US" style="color: black; font-size: 10pt;">biaya yang terjadi saat material dipesan, waktu<span style="mso-spacerun: yes;"> </span>pembelian, biaya telp, biaya sekretaris,
biaya formulir pesanan pembelian dan sebagainya. </span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-autospace: none;">
<span style="font-family: Verdana,sans-serif;"><b><span lang="EN-US" style="color: black; font-size: 10pt;">KomputerSebagaiSistemInformasi</span></b></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l5 level1 lfo8; mso-pagination: none; text-autospace: none; text-indent: -14.2pt;">
<span style="font-family: Verdana,sans-serif;"><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="color: black; font-size: 10pt;"><span style="mso-list: Ignore;">a.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span></b><b><span lang="EN-US" style="color: black; font-size: 10pt;">SistemPemesananKembali(ReOrderPoint/ROP)</span></b><span lang="EN-US" style="color: black; font-size: 10pt;"></span></span></div>
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<span style="font-family: Verdana,sans-serif;"><span lang="EN-US" style="color: black; font-size: 10pt;">Setelah komputer pertama diterapkan dan berhasil dalam area
akuntansi, komputer diberikan tugas<span style="mso-spacerun: yes;">
</span>mengendalikan<span style="mso-spacerun: yes;"> </span>persediaan.<span style="mso-spacerun: yes;"> </span>Pendekatan<span style="mso-spacerun: yes;">
</span>reaktif<span style="mso-spacerun: yes;"> </span>yang<span style="mso-spacerun: yes;"> </span>sederhana<span style="mso-spacerun: yes;">
</span>yaitu<span style="mso-spacerun: yes;"> </span>menunggu<span style="mso-spacerun: yes;"> </span>hingga saldo suatu jenis barang mencapai
tingkat tertentu dan kemudian memicu pesanan pembelian atau<span style="mso-spacerun: yes;"> </span>suatu<span style="mso-spacerun: yes;">
</span>proses<span style="mso-spacerun: yes;"> </span>produksi.<span style="mso-spacerun: yes;"> </span>Tingkat<span style="mso-spacerun: yes;">
</span>barang<span style="mso-spacerun: yes;"> </span>yang<span style="mso-spacerun: yes;"> </span>berfungsi<span style="mso-spacerun: yes;">
</span>sebagai<span style="mso-spacerun: yes;"> </span>pemicu <span style="mso-spacerun: yes;"> </span>disebut<span style="mso-spacerun: yes;">
</span>titik pemesanan barang dan sistem yang mendasarkan keputusan pembelian
pada titik pemesanan kembali disebut sistem titik pemesanan kembali (re-order
point/ROP). </span></span></div>
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<span style="font-family: Verdana,sans-serif;"><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="color: black; font-size: 10pt;"><span style="mso-list: Ignore;">b.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span></b><b><span lang="EN-US" style="color: black; font-size: 10pt;">MaterialRequirementPlaning(MRP)</span></b><span lang="EN-US" style="color: black; font-size: 10pt;"></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-layout-grid-align: none; mso-pagination: none; text-align: justify; text-autospace: none; text-indent: 14.15pt;">
<span style="font-family: Verdana,sans-serif;"><span lang="EN-US" style="color: black; font-size: 10pt;">MRP adalah<span style="mso-spacerun: yes;"> </span>suatu<span style="mso-spacerun: yes;"> </span>strategi<span style="mso-spacerun: yes;">
</span>material<span style="mso-spacerun: yes;"> </span>proaktif<span style="mso-spacerun: yes;"> </span>yaitu<span style="mso-spacerun: yes;">
</span>mengidentifikasikan<span style="mso-spacerun: yes;">
</span>material,<span style="mso-spacerun: yes;"> </span>jumlah<span style="mso-spacerun: yes;"> </span>dan tanggal yang dibutuhkan. MRP mempunyai 4
komponen meliputi :</span></span></div>
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<span style="font-family: Verdana,sans-serif;"><span lang="EN-US" style="color: black; font-size: 10pt;"><span style="mso-list: Ignore;">1.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span lang="EN-US" style="color: black; font-size: 10pt;">Sistem<span style="mso-spacerun: yes;"> </span>penjadwalan<span style="mso-spacerun: yes;"> </span>produksi<span style="mso-spacerun: yes;">
</span>menghasilkan<span style="mso-spacerun: yes;"> </span>master<span style="mso-spacerun: yes;"> </span>jadwal<span style="mso-spacerun: yes;">
</span>produksi<span style="mso-spacerun: yes;"> </span>yang<span style="mso-spacerun: yes;"> </span>mencakup lead time terpanjang ditambah waktu
produksi terpanjang.</span></span></div>
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<span style="font-family: Verdana,sans-serif;"><span lang="EN-US" style="color: black; font-size: 10pt;"><span style="mso-list: Ignore;">2.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span lang="EN-US" style="color: black; font-size: 10pt;">Sistem<span style="mso-spacerun: yes;"> </span>MRP<span style="mso-spacerun: yes;"> </span>menguraikan<span style="mso-spacerun: yes;">
</span>tagihan<span style="mso-spacerun: yes;"> </span>material.<span style="mso-spacerun: yes;"> </span>Mengubah<span style="mso-spacerun: yes;">
</span>kebutuhan<span style="mso-spacerun: yes;"> </span>bruto<span style="mso-spacerun: yes;"> </span>menjadi kebutuhan netto.</span></span></div>
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<span style="font-family: Verdana,sans-serif;"><span lang="EN-US" style="color: black; font-size: 10pt;"><span style="mso-list: Ignore;">3.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span lang="EN-US" style="color: black; font-size: 10pt;">Sistem<span style="mso-spacerun: yes;"> </span>perencanaan<span style="mso-spacerun: yes;"> </span>kebutuhan<span style="mso-spacerun: yes;">
</span>kapasitas<span style="mso-spacerun: yes;"> </span>bekerja<span style="mso-spacerun: yes;"> </span>dengan<span style="mso-spacerun: yes;">
</span>sistem<span style="mso-spacerun: yes;"> </span>MRP<span style="mso-spacerun: yes;"> </span>utk<span style="mso-spacerun: yes;">
</span>menjaga produksi dalam kapasitas pabrik. Menghasilkan output, melaporkan
dan merencanakan jadwal pemesanan. </span></span></div>
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<span style="font-family: Verdana,sans-serif;"><span lang="EN-US" style="color: black; font-size: 10pt;"><span style="mso-list: Ignore;">4.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span lang="EN-US" style="color: black; font-size: 10pt;">Sistem pelepasan pesanan menghasilkan
laporan untuk lantai kerja dan pembelian</span><span lang="EN-US" style="color: black; font-size: 10pt;"></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-layout-grid-align: none; text-autospace: none;">
<span style="font-family: Verdana,sans-serif;"><b><span lang="EN-US" style="font-size: 10pt;">Manfaat MRP</span></b><span lang="EN-US" style="font-size: 10pt;"> bagi Perusahaan:</span></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l0 level1 lfo10; text-autospace: none; text-indent: -14.15pt;">
<span style="font-family: Verdana,sans-serif;"><span lang="EN-US" style="font-size: 10pt;"><span style="mso-list: Ignore;">1.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><span lang="EN-US" style="font-size: 10pt;">Perusahaan dalam mengelola</span><span lang="EN-US" style="color: black; font-size: 10pt;">materialnya
secara lebih efisien</span><span lang="EN-US" style="font-size: 10pt;"></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l0 level1 lfo10; mso-pagination: none; text-autospace: none; text-indent: -14.15pt;">
<span style="font-family: Verdana,sans-serif;"><span lang="EN-US" style="color: black; font-size: 10pt;"><span style="mso-list: Ignore;">2.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span lang="EN-US" style="color: black; font-size: 10pt;">Perusahaan dapat menghindari kehabisan persediaan barang</span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l0 level1 lfo10; mso-pagination: none; text-autospace: none; text-indent: -14.15pt;">
<span style="font-family: Verdana,sans-serif;"><span lang="EN-US" style="color: black; font-size: 10pt;"><span style="mso-list: Ignore;">3.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span lang="EN-US" style="color: black; font-size: 10pt;">Perusahaan mengetahui kebutuhan material di masa depan</span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l0 level1 lfo10; mso-pagination: none; text-autospace: none; text-indent: -14.15pt;">
<span style="font-family: Verdana,sans-serif;"><span lang="EN-US" style="color: black; font-size: 10pt;"><span style="mso-list: Ignore;">4.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span lang="EN-US" style="color: black; font-size: 10pt;">Pembeli dapat merundingkan perjanjian pembeli dengan pemasok</span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l5 level1 lfo8; text-autospace: none; text-indent: -14.2pt;">
<span style="font-family: Verdana,sans-serif;"><b><span lang="EN-US" style="font-size: 10pt;"><span style="mso-list: Ignore;">c.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span></b><b><span lang="EN-US" style="color: black; font-size: 10pt;">ManufacturingResourcePlanning(MRPII)</span></b><span lang="EN-US" style="font-size: 10pt;"></span></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-layout-grid-align: none; mso-pagination: none; text-align: justify; text-autospace: none;">
<span style="font-family: Verdana,sans-serif;"><span lang="EN-US" style="color: black; font-size: 10pt;">MRP<span style="mso-spacerun: yes;"> </span>II<span style="mso-spacerun: yes;">
</span>mengintegrasikan<span style="mso-spacerun: yes;"> </span>semua<span style="mso-spacerun: yes;"> </span>proses<span style="mso-spacerun: yes;">
</span>di<span style="mso-spacerun: yes;"> </span>dalam manufaktur<span style="mso-spacerun: yes;"> </span>yang<span style="mso-spacerun: yes;">
</span>berhubungan<span style="mso-spacerun: yes;"> </span>dengan manajemen
material. MRP II dikembangkan oleh Oliver Wight dan George Plossy.</span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-layout-grid-align: none; mso-pagination: none; text-align: justify; text-autospace: none;">
<span style="font-family: Verdana,sans-serif;"><b style="mso-bidi-font-weight: normal;"><u><span lang="EN-US" style="color: black; font-size: 10pt;">Manfaat
MRP II</span></u></b><u><span lang="EN-US" style="color: black; font-size: 10pt;"> :</span></u><span lang="EN-US" style="color: black; font-size: 10pt;"></span></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l6 level1 lfo11; mso-pagination: none; tab-stops: 44.65pt; text-align: justify; text-autospace: none; text-indent: -14.15pt;">
<span style="font-family: Verdana,sans-serif;"><span lang="EN-US" style="color: black; font-size: 10pt;"><span style="mso-list: Ignore;">1.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span lang="EN-US" style="color: black; font-size: 10pt;">Penggunaan<span style="mso-spacerun: yes;"> </span>sumber<span style="mso-spacerun: yes;"> </span>daya<span style="mso-spacerun: yes;">
</span>yang<span style="mso-spacerun: yes;"> </span>lebih<span style="mso-spacerun: yes;"> </span>efisien;<span style="mso-spacerun: yes;">
</span>mengurangi<span style="mso-spacerun: yes;"> </span>inventori,<span style="mso-spacerun: yes;"> </span>lebih<span style="mso-spacerun: yes;">
</span>sedikit<span style="mso-spacerun: yes;"> </span>waktu, lebih sedikit kemacetan.
</span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l6 level1 lfo11; mso-pagination: none; tab-stops: 44.65pt; text-align: justify; text-autospace: none; text-indent: -14.15pt;">
<span style="font-family: Verdana,sans-serif;"><span lang="EN-US" style="color: black; font-size: 10pt;"><span style="mso-list: Ignore;">2.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span lang="EN-US" style="color: black; font-size: 10pt;">Perencanaan prioritas lebih baik; memulai produksi lebih cepat dan
jadwal lebih fleksibel. </span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l6 level1 lfo11; mso-pagination: none; tab-stops: 44.65pt; text-align: justify; text-autospace: none; text-indent: -14.15pt;">
<span style="font-family: Verdana,sans-serif;"><span lang="EN-US" style="color: black; font-size: 10pt;"><span style="mso-list: Ignore;">3.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span lang="EN-US" style="color: black; font-size: 10pt;">Meningkatkan<span style="mso-spacerun: yes;"> </span>pelayanan<span style="mso-spacerun: yes;"> </span>pelanggan;<span style="mso-spacerun: yes;">
</span>sesuai<span style="mso-spacerun: yes;"> </span>tanggal<span style="mso-spacerun: yes;"> </span>pengiriman,<span style="mso-spacerun: yes;">
</span>meningkatkan<span style="mso-spacerun: yes;"> </span>kualitas,
kemungkinan harga lebih rendah/murah. </span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l6 level1 lfo11; mso-pagination: none; tab-stops: 44.65pt; text-align: justify; text-autospace: none; text-indent: -14.15pt;">
<span style="font-family: Verdana,sans-serif;"><span lang="EN-US" style="color: black; font-size: 10pt;"><span style="mso-list: Ignore;">4.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span lang="EN-US" style="color: black; font-size: 10pt;">Meningkatkan moral dan semangat pekerja </span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l6 level1 lfo11; mso-pagination: none; tab-stops: 44.65pt; text-align: justify; text-autospace: none; text-indent: -14.15pt;">
<span style="font-family: Verdana,sans-serif;"><span lang="EN-US" style="color: black; font-size: 10pt;"><span style="mso-list: Ignore;">5.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span lang="EN-US" style="color: black; font-size: 10pt;">Informasi manajemen yang lebih baik </span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l5 level1 lfo8; mso-pagination: none; tab-stops: 41.3pt; text-autospace: none; text-indent: -14.2pt;">
<span style="font-family: Verdana,sans-serif;"><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="color: black; font-size: 10pt;"><span style="mso-list: Ignore;">d.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span></b><b><span lang="EN-US" style="color: black; font-size: 10pt;">PendekatanJustinTime(JIT)</span></b><span lang="EN-US" style="color: black; font-size: 10pt;"></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-layout-grid-align: none; mso-pagination: none; text-align: justify; text-autospace: none; text-indent: 14.15pt;">
<span style="font-family: Verdana,sans-serif;"><span lang="EN-US" style="color: black; font-size: 10pt;">JIT<span style="mso-spacerun: yes;"> </span>menjaga<span style="mso-spacerun: yes;"> </span>arus<span style="mso-spacerun: yes;">
</span>bahan<span style="mso-spacerun: yes;"> </span>ke<span style="mso-spacerun: yes;"> </span>pabrik<span style="mso-spacerun: yes;">
</span>agar<span style="mso-spacerun: yes;"> </span>sampai<span style="mso-spacerun: yes;"> </span>yang terendah dengan cara menjadwalnya agar
saat tiba di workstation (stasiun kerja) ”just in time”<span style="mso-spacerun: yes;"> </span>(tepat<span style="mso-spacerun: yes;">
</span>waktu).<span style="mso-spacerun: yes;"> </span>JIT<span style="mso-spacerun: yes;"> </span>berusaha<span style="mso-spacerun: yes;">
</span>untuk<span style="mso-spacerun: yes;"> </span>meminimalkan<span style="mso-spacerun: yes;"> </span>biaya<span style="mso-spacerun: yes;">
</span>inventarisasi<span style="mso-spacerun: yes;"> </span>dengan<span style="mso-spacerun: yes;"> </span>cara memproduksi<span style="mso-spacerun: yes;"> </span>dalam<span style="mso-spacerun: yes;">
</span>jumlah<span style="mso-spacerun: yes;"> </span>yang<span style="mso-spacerun: yes;"> </span>lebih<span style="mso-spacerun: yes;">
</span>kecil.<span style="mso-spacerun: yes;"> </span>Lot<span style="mso-spacerun: yes;"> </span>size<span style="mso-spacerun: yes;">
</span>(ukuran<span style="mso-spacerun: yes;"> </span>tumpukan)<span style="mso-spacerun: yes;"> </span>yang<span style="mso-spacerun: yes;">
</span>ideal<span style="mso-spacerun: yes;"> </span>akan menjadi<span style="mso-spacerun: yes;"> </span>satu<span style="mso-spacerun: yes;">
</span>dalam<span style="mso-spacerun: yes;"> </span>sistem<span style="mso-spacerun: yes;"> </span>JIT.<span style="mso-spacerun: yes;">
</span>Satu<span style="mso-spacerun: yes;"> </span>unit<span style="mso-spacerun: yes;"> </span>akan<span style="mso-spacerun: yes;">
</span>bergerak<span style="mso-spacerun: yes;"> </span>dari<span style="mso-spacerun: yes;"> </span>workstation<span style="mso-spacerun: yes;">
</span>ke<span style="mso-spacerun: yes;"> </span>workstation berikutnya sampai
produksinya selesai. </span></span></div>
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<span style="font-family: Verdana,sans-serif;"><span lang="EN-US" style="color: black; font-size: 10pt;">Pengaturan<span style="mso-spacerun: yes;"> </span>waktu<span style="mso-spacerun: yes;"> </span>menjadi<span style="mso-spacerun: yes;">
</span>kunci<span style="mso-spacerun: yes;"> </span>Penting<span style="mso-spacerun: yes;"> </span>saat<span style="mso-spacerun: yes;">
</span>Pasokan<span style="mso-spacerun: yes;"> </span>bahan<span style="mso-spacerun: yes;"> </span>mentah<span style="mso-spacerun: yes;">
</span>datang<span style="mso-spacerun: yes;"> </span>dari<span style="mso-spacerun: yes;"> </span>pemasok sebelum<span style="mso-spacerun: yes;"> </span>penjadwalan<span style="mso-spacerun: yes;">
</span>produksi<span style="mso-spacerun: yes;"> </span>mulai,<span style="mso-spacerun: yes;"> </span>tidak<span style="mso-spacerun: yes;">
</span>ada<span style="mso-spacerun: yes;"> </span>inventarisasi<span style="mso-spacerun: yes;"> </span>bahan<span style="mso-spacerun: yes;">
</span>mentah<span style="mso-spacerun: yes;"> </span>yang<span style="mso-spacerun: yes;"> </span>perlu dibicarakan. Jumlah bahan mentah yang
sedikit diterima sekaligus, karena mungkin pemasok melakukan<span style="mso-spacerun: yes;"> </span>beberapa<span style="mso-spacerun: yes;">
</span>kali<span style="mso-spacerun: yes;"> </span>pengiriman<span style="mso-spacerun: yes;"> </span>selama<span style="mso-spacerun: yes;">
</span>satu<span style="mso-spacerun: yes;"> </span>hari.<span style="mso-spacerun: yes;"> </span>Kebalikannya<span style="mso-spacerun: yes;">
</span>dengan<span style="mso-spacerun: yes;"> </span>MRP<span style="mso-spacerun: yes;"> </span>yang menekankan perencanaan jangka panjang
dan membutuhkan penggunaan komputer, maka JIT menekankan<span style="mso-spacerun: yes;"> </span>pengaturan<span style="mso-spacerun: yes;">
</span>waktu<span style="mso-spacerun: yes;"> </span>dan<span style="mso-spacerun: yes;"> </span>penggunaan<span style="mso-spacerun: yes;">
</span>tanda<span style="mso-spacerun: yes;"> </span>non<span style="mso-spacerun: yes;"> </span>komputer<span style="mso-spacerun: yes;">
</span>karena<span style="mso-spacerun: yes;"> </span>cukup menggunakan ”kanban”
yang berarti kartu. Tujuan JIT adalah meminimalkan biaya persediaan dan
penanganan (keamanan dan</span><span lang="EN-US" style="color: black; font-size: 13pt;"> asuransi).</span></span><br />
<br />
<br />
<span style="font-family: Verdana,sans-serif;"><span lang="EN-US" style="color: black; font-size: 13pt;">*mohon komennya ya untuk masukan, terima kasih* </span></span></div>
Anita Putrihttp://www.blogger.com/profile/12687884138866637501noreply@blogger.com2tag:blogger.com,1999:blog-8973288212438343764.post-75279231928496659892013-01-30T10:41:00.001-08:002013-01-30T10:44:32.685-08:00Sistem Informasi Eksekutif<!--[if gte mso 9]><xml>
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<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 7.1pt;">
<span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="background-color: #c27ba0;"><span style="font-size: small;"><span lang="EN-US">Wah selamat ya bisa menemukan artikel ini, semoga bermanfaat.</span></span></span><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 9.0pt; mso-bidi-theme-font: minor-bidi;"><span style="background-color: #c27ba0;"><span style="font-size: small;"> </span></span></span></b></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 7.1pt;">
<span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><br /></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 7.1pt;">
<span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 9.0pt; mso-bidi-theme-font: minor-bidi;">Sistem informasi</span></b><span lang="EN-US" style="font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 9.0pt; mso-bidi-theme-font: minor-bidi;">
merupakan satu kesatuan unsur (manusia dan peralatan) yang bekerja secara
bersama untuk melaksanakan pengolahan informasi dari mulai
pengumpulan,pengolahan, penyimpanan dan pendistribusiannya. <b style="mso-bidi-font-weight: normal;">Eksekutif</b>merupakan pelaksana/yang
bertindak untuk melaksanakan suatu system informasi.Contoh, direktur,
kepala–kepala bagian, presiden atau gubernur bagian.</span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 7.1pt;">
<span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span lang="EN-US" style="font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 9.0pt; mso-bidi-theme-font: minor-bidi;">Jika
tidak ada Sistem Informasi Eksekutif dan hanya ada sistem informasi fungsional,
manajer pucuk akan menerima semua informasi dari subsistem-subsistem fungsional
dan para eksekutif harus menyarikan dan mensintesiskan data menjadi suatu
bentuk yang berarti bagi mereka. Sistem informasi eksekutif membebaskan
eksekutif dari tugas tersebut.</span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 7.1pt;">
<span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span lang="EN-US" style="font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 9.0pt; mso-bidi-theme-font: minor-bidi;">Executive
Information System</span></i></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 9.0pt; mso-bidi-theme-font: minor-bidi;"> (EIS) </span></b><span lang="EN-US" style="font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 9.0pt; mso-bidi-theme-font: minor-bidi;">disebut
juga sebagai <i style="mso-bidi-font-style: normal;">Executive Support System</i>
(ESS) atau <b style="mso-bidi-font-weight: normal;">Sistem Informasi Eksekutif</b>
adalah sistem berbasis komputer yang interaktif, yang memungkinkan pihak
eksekutif untuk mengakses data dan informasi, sehingga dapat dilakukan
pengidentifikasian masalah, pengeksplorasian solusi, dan menjadi dasar dalam
proses perencanaan yang sifatnya strategis.<b style="mso-bidi-font-weight: normal;">Sistem
informasi eksekutif</b> merupakan suatu bagian yang menyediakan informasi bagi
eksekuif mengenai kinerja keseluruhan perusahaan.</span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;">
<span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><b><span lang="EN-US" style="font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 9.0pt; mso-bidi-theme-font: minor-bidi;">Faktor -
faktor penentu keberhasilan penerapan </span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 9.0pt; mso-bidi-theme-font: minor-bidi;">Sistem Informasi Eksekutif</span></b></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-layout-grid-align: none; mso-list: l4 level1 lfo1; text-align: justify; text-autospace: none; text-indent: -14.2pt;">
<span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><b><span lang="EN-US" style="font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span></b><b><span lang="EN-US" style="font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 9.0pt; mso-bidi-theme-font: minor-bidi;">Sponsor Eksekutif</span></b></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;">
<span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span lang="EN-US" style="font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 9.0pt; mso-bidi-theme-font: minor-bidi;">Yang
mengerti dan berkomitmen eksekutif tingkat puncak (CEO) harus berfungsi sebagai
sponsor eksekutif Sistem Informasi Eksekutif agar mampu menorong penerapan
Sistem Informasi Eksekutif diperusahaan.</span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-layout-grid-align: none; mso-list: l4 level1 lfo1; text-align: justify; text-autospace: none; text-indent: -14.2pt;">
<span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><b><span lang="EN-US" style="font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span></b><b><span lang="EN-US" style="font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 9.0pt; mso-bidi-theme-font: minor-bidi;">Sponsor Operasi</span></b></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;">
<span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span lang="EN-US" style="font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 9.0pt; mso-bidi-theme-font: minor-bidi;">Jika
sponsor eksekutif terlalu sibuk, maka sebagian tugas dilimpahkan kepada
eksekutif puncak lain sebagai sponsor operasi yang bekerja sama dengan
spesialis informasi untuk memastikan pelaksanaan pekerjaaan.</span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-layout-grid-align: none; mso-list: l4 level1 lfo1; text-align: justify; text-autospace: none; text-indent: -14.2pt;">
<span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><b><span lang="EN-US" style="font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span></b><b><span lang="EN-US" style="font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 9.0pt; mso-bidi-theme-font: minor-bidi;">Staf Jasa Informasi Yang
Sesuai</span></b></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;">
<span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span lang="EN-US" style="font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 9.0pt; mso-bidi-theme-font: minor-bidi;">Harus
tersedia spesialis informasi yang tidak hanya mengerti teknologi informasi,
tetapi tahu juga cara eksekutif menggunakan sistem tersebut.</span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-layout-grid-align: none; mso-list: l4 level1 lfo1; text-align: justify; text-autospace: none; text-indent: -14.2pt;">
<span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><b><span lang="EN-US" style="font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span></b><b><span lang="EN-US" style="font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 9.0pt; mso-bidi-theme-font: minor-bidi;">Teknologi Informasi Yang
Sesuai</span></b></span></div>
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<span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span lang="EN-US" style="font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 9.0pt; mso-bidi-theme-font: minor-bidi;">Penggunakan
teknologi informasi harus benar-benar sesuai dengan keinginan eksekutif, tidak
lebih atau kurang.</span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-layout-grid-align: none; mso-list: l4 level1 lfo1; text-align: justify; text-autospace: none; text-indent: -14.2pt;">
<span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><b><span lang="EN-US" style="font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span></b><b><span lang="EN-US" style="font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 9.0pt; mso-bidi-theme-font: minor-bidi;">Manajemen Data</span></b></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;">
<span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span lang="EN-US" style="font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 9.0pt; mso-bidi-theme-font: minor-bidi;">Tidak
hanya untuk menghasilkan informasi, eksekutif juga menginginkan sejauh mana
kemutakhiran dari data dan informasi yang dihasilkan.</span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-layout-grid-align: none; mso-list: l4 level1 lfo1; text-align: justify; text-autospace: none; text-indent: -14.2pt;">
<span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><b><span lang="EN-US" style="font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">6.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span></b><b><span lang="EN-US" style="font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 9.0pt; mso-bidi-theme-font: minor-bidi;">Kaitan Yang Jelas Dengan
Tujuan Bisnis</span></b></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;">
<span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span lang="EN-US" style="font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 9.0pt; mso-bidi-theme-font: minor-bidi;">Sebagian
besar Sistem Informasi Eksekutif yang dirancang digunakan untuk memecahkan
masalah yang spesifik berkaitan dengan bisnis.</span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-layout-grid-align: none; mso-list: l4 level1 lfo1; text-align: justify; text-autospace: none; text-indent: -14.2pt;">
<span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><b><span lang="EN-US" style="font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">7.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span></b><b><span lang="EN-US" style="font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 9.0pt; mso-bidi-theme-font: minor-bidi;">Manajemen Atas Penolakan
Organisasi</span></b></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;">
<span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span lang="EN-US" style="font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 9.0pt; mso-bidi-theme-font: minor-bidi;">Jika
eksekutif menolak menggunakan Sistem Informasi Eksekutif, perlu dilakukan upaya
untuk mendapatkan mengidentifikasikan satu masalah yang dihadapi eksekutif
tersebut untuk penerapannya.</span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-layout-grid-align: none; mso-list: l4 level1 lfo1; text-align: justify; text-autospace: none; text-indent: -14.2pt;">
<span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><b><span lang="EN-US" style="font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">8.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span></b><b><span lang="EN-US" style="font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 9.0pt; mso-bidi-theme-font: minor-bidi;">Manajemen Atas Penyebaran Dan
Evolusi System</span></b></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;">
<span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span lang="EN-US" style="font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 9.0pt; mso-bidi-theme-font: minor-bidi;">Jika
manajer tingkat atas mulai menerima informasi dari Sistem Informasi Eksekutif,
maka manajer tingkat bawah menginginkan informasi yang sama, karena mereka
ingin mengantisipasi masalah dan memecahkannya sebelum manajer tingkat atas
mengangap masalah tersebut tidak terkendali.</span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;">
<span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span lang="EN-US" style="font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 9.0pt; mso-bidi-theme-font: minor-bidi;">Adapun <b style="mso-bidi-font-weight: normal;">karakteristik teknologi informasi yang
dibutuhkan oleh <span style="mso-bidi-font-weight: bold;">Sistem Informasi
Eksekutif </span></b>adalah sebagai berikut :</span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-layout-grid-align: none; mso-list: l1 level1 lfo2; text-align: justify; text-autospace: none; text-indent: -14.2pt;">
<span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span lang="EN-US" style="font-size: 10.0pt; mso-bidi-font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><i><span lang="EN-US" style="font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 9.0pt; mso-bidi-theme-font: minor-bidi;">Executive-friendly</span></i><span lang="EN-US" style="font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 9.0pt; mso-bidi-theme-font: minor-bidi;">, sesuai
dengan keahlian mengoperasikan computer yang dimiliki oleh kalangan eksekutif.
Mudah digunakan dan mudah dipelajari.</span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-layout-grid-align: none; mso-list: l1 level1 lfo2; text-align: justify; text-autospace: none; text-indent: -14.2pt;">
<span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span lang="EN-US" style="font-size: 10.0pt; mso-bidi-font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span lang="EN-US" style="font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 9.0pt; mso-bidi-theme-font: minor-bidi;">Memungkinkan
pengguna untuk meng-<i>undo </i>prosedur atau kembali ke tampilan layar yang
diakses sebelumnya.</span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-layout-grid-align: none; mso-list: l1 level1 lfo2; text-align: justify; text-autospace: none; text-indent: -14.2pt;">
<span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span lang="EN-US" style="font-size: 10.0pt; mso-bidi-font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span lang="EN-US" style="font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 9.0pt; mso-bidi-theme-font: minor-bidi;">Memiliki
<i>on-line help</i>.</span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-layout-grid-align: none; mso-list: l1 level1 lfo2; text-align: justify; text-autospace: none; text-indent: -14.2pt;">
<span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span lang="EN-US" style="font-size: 10.0pt; mso-bidi-font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span lang="EN-US" style="font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 9.0pt; mso-bidi-theme-font: minor-bidi;">Sesuai
dengan kebutuhan eksekutif dalam hal kecepatan.</span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-layout-grid-align: none; mso-list: l1 level1 lfo2; text-align: justify; text-autospace: none; text-indent: -14.2pt;">
<span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span lang="EN-US" style="font-size: 10.0pt; mso-bidi-font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><i><span lang="EN-US" style="font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 9.0pt; mso-bidi-theme-font: minor-bidi;">Graphic-oriented
</span></i><span lang="EN-US" style="font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 9.0pt; mso-bidi-theme-font: minor-bidi;">dan dapat menampilkan tampilan grafis yang
bervariasi, sesuai dengan kebutuhan.</span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;">
<span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><b><span lang="EN-US" style="font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 9.0pt; mso-bidi-theme-font: minor-bidi;">Sistem
Informasi Eksekutif</span></b><span lang="EN-US" style="font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 9.0pt; mso-bidi-font-weight: bold; mso-bidi-theme-font: minor-bidi;">
memiliki karakteristik sebagai berikut :</span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-layout-grid-align: none; mso-list: l0 level1 lfo3; text-align: justify; text-autospace: none; text-indent: -14.2pt;">
<span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span lang="EN-US" style="font-size: 10.0pt; mso-bidi-font-size: 9.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><span lang="EN-US" style="font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 9.0pt; mso-bidi-font-weight: bold; mso-bidi-theme-font: minor-bidi;">Disesuaikan
untuk pihak eksekutif.</span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-layout-grid-align: none; mso-list: l0 level1 lfo3; text-align: justify; text-autospace: none; text-indent: -14.2pt;">
<span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span lang="EN-US" style="font-size: 10.0pt; mso-bidi-font-size: 9.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><span lang="EN-US" style="font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 9.0pt; mso-bidi-font-weight: bold; mso-bidi-theme-font: minor-bidi;">Mudah
digunakan.</span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-layout-grid-align: none; mso-list: l0 level1 lfo3; text-align: justify; text-autospace: none; text-indent: -14.2pt;">
<span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span lang="EN-US" style="font-size: 10.0pt; mso-bidi-font-size: 9.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><span lang="EN-US" style="font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 9.0pt; mso-bidi-font-weight: bold; mso-bidi-theme-font: minor-bidi;">Memiliki
kemampuan drill down.</span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-layout-grid-align: none; mso-list: l0 level1 lfo3; text-align: justify; text-autospace: none; text-indent: -14.2pt;">
<span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span lang="EN-US" style="font-size: 10.0pt; mso-bidi-font-size: 9.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><span lang="EN-US" style="font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 9.0pt; mso-bidi-font-weight: bold; mso-bidi-theme-font: minor-bidi;">Mendukung
kebutuhan data eksternal.</span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-layout-grid-align: none; mso-list: l0 level1 lfo3; text-align: justify; text-autospace: none; text-indent: -14.2pt;">
<span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span lang="EN-US" style="font-size: 10.0pt; mso-bidi-font-size: 9.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><span lang="EN-US" style="font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 9.0pt; mso-bidi-font-weight: bold; mso-bidi-theme-font: minor-bidi;"><span style="mso-spacerun: yes;"> </span>Dapat membantu dalam situasi yang memiliki
tingkat ketidakpastian yang tinggi.</span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-layout-grid-align: none; mso-list: l0 level1 lfo3; text-align: justify; text-autospace: none; text-indent: -14.2pt;">
<span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span lang="EN-US" style="font-size: 10.0pt; mso-bidi-font-size: 9.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">6.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><span lang="EN-US" style="font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 9.0pt; mso-bidi-font-weight: bold; mso-bidi-theme-font: minor-bidi;">Memiliki
orientasi masa depan.</span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;">
<span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><b><span lang="EN-US" style="font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 9.0pt; mso-bidi-theme-font: minor-bidi;">Karakteristik
data yang dibutuhkan oleh Sistem Informasi Eksekutif :</span></b></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-layout-grid-align: none; mso-list: l2 level1 lfo4; text-align: justify; text-autospace: none; text-indent: -14.2pt;">
<span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span lang="EN-US" style="font-size: 10.0pt; mso-bidi-font-size: 9.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><span lang="EN-US" style="font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 9.0pt; mso-bidi-font-weight: bold; mso-bidi-theme-font: minor-bidi;">Data
yang telah dirangkum (<i style="mso-bidi-font-style: normal;">highly summarized
data</i>). Pada umumnya, eksekutif lebih mencari rangkuman data, dibandingkan
rincian data, untuk membuat keputusan.</span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-layout-grid-align: none; mso-list: l2 level1 lfo4; text-align: justify; text-autospace: none; text-indent: -14.2pt;">
<span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span lang="EN-US" style="font-size: 10.0pt; mso-bidi-font-size: 9.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><i style="mso-bidi-font-style: normal;"><span lang="EN-US" style="font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 9.0pt; mso-bidi-font-weight: bold; mso-bidi-theme-font: minor-bidi;">Drill down</span></i><span lang="EN-US" style="font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 9.0pt; mso-bidi-font-weight: bold; mso-bidi-theme-font: minor-bidi;">. Menyediakan mekanisme yang memungkinkan eksekutif
untuk melakukan drill down, atau melihat rincian data yang menyusun rangkuman
data.</span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-layout-grid-align: none; mso-list: l2 level1 lfo4; text-align: justify; text-autospace: none; text-indent: -14.2pt;">
<span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span lang="EN-US" style="font-size: 10.0pt; mso-bidi-font-size: 9.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><span lang="EN-US" style="font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 9.0pt; mso-bidi-font-weight: bold; mso-bidi-theme-font: minor-bidi;">Integrasi
data dari basis data yang berbeda - beda. Terkadang eksekutif memerlukan data
dari basis data <i style="mso-bidi-font-style: normal;">on-line</i>, seperti
jumlah <i style="mso-bidi-font-style: normal;">current budget.</i> Dalam periode
tertentu, eksekutif akan memerlukan akses ke rangkuman data yang dikelola
secara statis di basis data.</span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-layout-grid-align: none; mso-list: l2 level1 lfo4; text-align: justify; text-autospace: none; text-indent: -14.2pt;">
<span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span lang="EN-US" style="font-size: 10.0pt; mso-bidi-font-size: 9.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><span lang="EN-US" style="font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 9.0pt; mso-bidi-font-weight: bold; mso-bidi-theme-font: minor-bidi;">Eksekutif
lebih tertarik untuk melihat trend jangka panjang, misalnya lima tahun ke
depan.</span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-layout-grid-align: none; mso-list: l2 level1 lfo4; text-align: justify; text-autospace: none; text-indent: -14.2pt;">
<span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span lang="EN-US" style="font-size: 10.0pt; mso-bidi-font-size: 9.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><span lang="EN-US" style="font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 9.0pt; mso-bidi-font-weight: bold; mso-bidi-theme-font: minor-bidi;">Informasi
menjadi lebih bermakna jika dapat dibandingkan dengan informasi lain yang
sejenis. Artinya<a href="http://www.blogger.com/blogger.g?blogID=8973288212438343764" name="_GoBack"></a>, Sistem Informasi Eksekutif harus dapat
mengakses data eksternal yang dapat dibandingkan dengan data perusahaan. </span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-layout-grid-align: none; mso-list: l2 level1 lfo4; text-align: justify; text-autospace: none; text-indent: -14.2pt;">
<span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span lang="EN-US" style="font-size: 10.0pt; mso-bidi-font-size: 9.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">6.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><span lang="EN-US" style="font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 9.0pt; mso-bidi-font-weight: bold; mso-bidi-theme-font: minor-bidi;">Informasi
yang disampaikan kepada eksekutif harus dalam bentuk yang ditentukan oleh
faktor penentu kesuksesan (<i style="mso-bidi-font-style: normal;">critical
success factors</i>) yang didefinisikan oleh eksekutif.</span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;">
<span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><b><span lang="EN-US" style="font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 9.0pt; mso-bidi-theme-font: minor-bidi;">Langkah
-langkah pengimplementasian Sistem Informasi Eksekutif</span></b><span lang="EN-US" style="font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 9.0pt; mso-bidi-font-weight: bold; mso-bidi-theme-font: minor-bidi;">, yaitu :</span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-layout-grid-align: none; mso-list: l5 level1 lfo5; text-align: justify; text-autospace: none; text-indent: -14.2pt;">
<span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span lang="EN-US" style="font-size: 10.0pt; mso-bidi-font-size: 9.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><span lang="EN-US" style="font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 9.0pt; mso-bidi-font-weight: bold; mso-bidi-theme-font: minor-bidi;">Membangun
data warehouse yang lengkap dan efisien.</span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-layout-grid-align: none; mso-list: l5 level1 lfo5; text-align: justify; text-autospace: none; text-indent: -14.2pt;">
<span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span lang="EN-US" style="font-size: 10.0pt; mso-bidi-font-size: 9.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><span lang="EN-US" style="font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 9.0pt; mso-bidi-font-weight: bold; mso-bidi-theme-font: minor-bidi;">Membuat
<i style="mso-bidi-font-style: normal;">prototipe</i> Sistem Informasi Eksekutif,
membuat desain eksperimen dari seluruh atau sebagian sistem, untuk
mengujicobakan prosedur/prinsip, teknik atau tool tertentu.</span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-layout-grid-align: none; mso-list: l5 level1 lfo5; text-align: justify; text-autospace: none; text-indent: -14.2pt;">
<span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span lang="EN-US" style="font-size: 10.0pt; mso-bidi-font-size: 9.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><span lang="EN-US" style="font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 9.0pt; mso-bidi-font-weight: bold; mso-bidi-theme-font: minor-bidi;">Membuat
dokumentasi pengembangan EIS untuk tiap tahap pengembangan.</span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-layout-grid-align: none; mso-list: l5 level1 lfo5; text-align: justify; text-autospace: none; text-indent: -14.2pt;">
<span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span lang="EN-US" style="font-size: 10.0pt; mso-bidi-font-size: 9.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><span lang="EN-US" style="font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 9.0pt; mso-bidi-font-weight: bold; mso-bidi-theme-font: minor-bidi;">Menggunakan
dukungan otomatisasi kantor (<i style="mso-bidi-font-style: normal;">e-mail,
scheduler</i>, dll). Sebelum membuat keputusan, eksekutif perlu berdiskusi
dengan staff untuk meminta pendapat dari pihak-pihak yang dipengaruhi oleh
keputusan yang akan dibuat. Dengan demikian dapat juga dianalisis kemungkinan
adanya alternatif keputusan. Setelah membuat keputusan, eksekutif perlu
melakukan sosialisasi dan <i style="mso-bidi-font-style: normal;">follow-up</i>.
Otomatisasi kantor mendukung untuk kedua hal tersebut di atas.</span></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;">
<span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><b><span lang="EN-US" style="font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 9.0pt; mso-bidi-theme-font: minor-bidi;">Kelemahan Sistem Informasi Eksekutif</span></b></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-layout-grid-align: none; mso-list: l3 level1 lfo6; text-align: justify; text-autospace: none; text-indent: -14.2pt;">
<span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span lang="EN-US" style="font-size: 10.0pt; mso-bidi-font-size: 9.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><span lang="EN-US" style="font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 9.0pt; mso-bidi-font-weight: bold; mso-bidi-theme-font: minor-bidi;">Fungsinya
sangat terbatas, tidak mampu melakukan perhitungan secara kompleks.</span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-layout-grid-align: none; mso-list: l3 level1 lfo6; text-align: justify; text-autospace: none; text-indent: -14.2pt;">
<span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span lang="EN-US" style="font-size: 10.0pt; mso-bidi-font-size: 9.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><span lang="EN-US" style="font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 9.0pt; mso-bidi-font-weight: bold; mso-bidi-theme-font: minor-bidi;">Perusahaan
akan berfikir dua kali untuk membuat suatu </span><span lang="EN-US"><a href="http://giriayoga.com/2011/01/04/atap-teras-tf-rusak/" title="See also Atap Teras TF Rusak"><span style="color: windowtext; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 9.0pt; mso-bidi-font-weight: bold; mso-bidi-theme-font: minor-bidi; text-decoration: none; text-underline: none;">Sistem Informasi</span></a></span><span lang="EN-US" style="font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 9.0pt; mso-bidi-font-weight: bold; mso-bidi-theme-font: minor-bidi;"> Eksekutif, mengingat biaya pembuatan </span><span lang="EN-US"><a href="http://giriayoga.com/2011/01/08/tot-di-spmaa-lamongan/" title="See also ToT di SPMAA Lamongan"><span style="color: windowtext; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 9.0pt; mso-bidi-font-weight: bold; mso-bidi-theme-font: minor-bidi; text-decoration: none; text-underline: none;">Sistem Informasi</span></a></span><span lang="EN-US" style="font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 9.0pt; mso-bidi-font-weight: bold; mso-bidi-theme-font: minor-bidi;"> Eksekutif sangatlah mahal.</span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-layout-grid-align: none; mso-list: l3 level1 lfo6; text-align: justify; text-autospace: none; text-indent: -14.2pt;">
<span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span lang="EN-US" style="font-size: 10.0pt; mso-bidi-font-size: 9.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><span lang="EN-US" style="font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 9.0pt; mso-bidi-font-weight: bold; mso-bidi-theme-font: minor-bidi;">Banyak
orang yang salah persepsi mengenai cara kerja </span><span lang="EN-US"><a href="http://giriayoga.com/2011/01/08/tot-di-spmaa-lamongan/" title="See also ToT di SPMAA Lamongan"><span style="color: windowtext; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 9.0pt; mso-bidi-font-weight: bold; mso-bidi-theme-font: minor-bidi; text-decoration: none; text-underline: none;">Sistem Informasi</span></a></span><span lang="EN-US" style="font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 9.0pt; mso-bidi-font-weight: bold; mso-bidi-theme-font: minor-bidi;"> Eksekutif itu sendiri yang dianggap sebagai
suatu sistem yang terpisah dari modul-modul teknologi informasi lain dalam
perusahaan. Sebenarnya </span><span lang="EN-US"><a href="http://giriayoga.com/2011/01/08/tot-di-spmaa-lamongan/" title="See also ToT di SPMAA Lamongan"><span style="color: windowtext; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 9.0pt; mso-bidi-font-weight: bold; mso-bidi-theme-font: minor-bidi; text-decoration: none; text-underline: none;">Sistem Informasi</span></a></span><span lang="EN-US" style="font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 9.0pt; mso-bidi-font-weight: bold; mso-bidi-theme-font: minor-bidi;"> Eksekutif hanya melakukan peringkasan data
dari sistem basis data yang telah ada. Jika data pada database utama tidak
reliable atau memiliki struktur yang buruk, maka informasi yang dihasilkan oleh
sistem </span><span lang="EN-US"><a href="http://giriayoga.com/2011/01/08/tot-di-spmaa-lamongan/" title="See also ToT di SPMAA Lamongan"><span style="color: windowtext; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 9.0pt; mso-bidi-font-weight: bold; mso-bidi-theme-font: minor-bidi; text-decoration: none; text-underline: none;">Sistem Informasi</span></a></span><span lang="EN-US" style="font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 9.0pt; mso-bidi-font-weight: bold; mso-bidi-theme-font: minor-bidi;"> Eksekutif pun tidak memiliki kualitas yang
baik.</span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-layout-grid-align: none; mso-list: l3 level1 lfo6; text-align: justify; text-autospace: none; text-indent: -14.2pt;">
<span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span lang="EN-US" style="font-size: 10.0pt; mso-bidi-font-size: 9.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><span lang="EN-US" style="font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 9.0pt; mso-bidi-font-weight: bold; mso-bidi-theme-font: minor-bidi;">Tidak
adanya prosedur yang baik untuk menjaga agar data yang ada selalu up-to-data.
Seringkali para eksekutif mengeluh bahwa laporan </span><span lang="EN-US"><a href="http://giriayoga.com/2011/01/08/tot-di-spmaa-lamongan/" title="See also ToT di SPMAA Lamongan"><span style="color: windowtext; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 9.0pt; mso-bidi-font-weight: bold; mso-bidi-theme-font: minor-bidi; text-decoration: none; text-underline: none;">Sistem Informasi</span></a></span><span lang="EN-US" style="font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 9.0pt; mso-bidi-font-weight: bold; mso-bidi-theme-font: minor-bidi;"> Eksekutif yang diterima sudah usang, atau
tidak lagi sesuai dengan kebutuhan pada saat itu. Jika modul </span><span lang="EN-US"><a href="http://giriayoga.com/2011/01/08/tot-di-spmaa-lamongan/" title="See also ToT di SPMAA Lamongan"><span style="color: windowtext; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 9.0pt; mso-bidi-font-weight: bold; mso-bidi-theme-font: minor-bidi; text-decoration: none; text-underline: none;">Sistem Informasi</span></a></span><span lang="EN-US" style="font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 9.0pt; mso-bidi-font-weight: bold; mso-bidi-theme-font: minor-bidi;"> Eksekutif yang dimiliki terintegrasi dengan
sistem basis data, maka yang perlu dipelihara adalah mekanisme keteraturan
dalam melakukan update data dari ke hari; sedangkan jika sistem </span><span lang="EN-US"><a href="http://giriayoga.com/2011/01/08/tot-di-spmaa-lamongan/" title="See also ToT di SPMAA Lamongan"><span style="color: windowtext; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 9.0pt; mso-bidi-font-weight: bold; mso-bidi-theme-font: minor-bidi; text-decoration: none; text-underline: none;">Sistem Informasi</span></a></span><span lang="EN-US" style="font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 9.0pt; mso-bidi-font-weight: bold; mso-bidi-theme-font: minor-bidi;"> Eksekutif yang dimiliki tidak terintegrasi
dengan sistem basis datanya, maka mekanisme yang harus dijaga adalah
keteraturan melakukan interfacing antara sistem basis data dengan modul </span><span lang="EN-US"><a href="http://giriayoga.com/2011/01/08/tot-di-spmaa-lamongan/" title="See also ToT di SPMAA Lamongan"><span style="color: windowtext; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 9.0pt; mso-bidi-font-weight: bold; mso-bidi-theme-font: minor-bidi; text-decoration: none; text-underline: none;">Sistem Informasi</span></a></span><span lang="EN-US" style="font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 9.0pt; mso-bidi-font-weight: bold; mso-bidi-theme-font: minor-bidi;"> Eksekutif yang ada, baik secara manual maupun
dibantu dengan program komputer.</span></span></div>
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<span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span lang="EN-US" style="font-size: 10.0pt; mso-bidi-font-size: 9.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><span lang="EN-US" style="font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 9.0pt; mso-bidi-font-weight: bold; mso-bidi-theme-font: minor-bidi;">karena
modul </span><span lang="EN-US"><a href="http://giriayoga.com/2011/01/08/tot-di-spmaa-lamongan/" title="See also ToT di SPMAA Lamongan"><span style="color: windowtext; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 9.0pt; mso-bidi-font-weight: bold; mso-bidi-theme-font: minor-bidi; text-decoration: none; text-underline: none;">Sistem Informasi</span></a></span><span lang="EN-US" style="font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 9.0pt; mso-bidi-font-weight: bold; mso-bidi-theme-font: minor-bidi;"> Eksekutif yang ada terlampau sederhana (tidak
banyak memiliki fasilitas-fasilitas yang dapat memberikan advanced features)
sehingga sulit mengakomodasikan keperluan masing-masing eksekutif yang
terkadang berbeda satu sama lain (unik) dan berubah-ubah dalam tempo yang
sangat cepat.</span></span></div>
Anita Putrihttp://www.blogger.com/profile/12687884138866637501noreply@blogger.com0tag:blogger.com,1999:blog-8973288212438343764.post-22168282631285774362013-01-22T04:59:00.000-08:002013-01-22T04:59:03.922-08:00Senyum-mu-ku<span style="background-color: white;"></span><br />
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mso-bidi-theme-font:minor-bidi;}
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<span style="font-size: small;"><span style="font-family: Verdana,sans-serif;">Di<span style="font-size: small;"> suatu siang yang ramai<span style="font-size: small;">, </span></span>aku terdiam di <span style="font-size: small;">antara teman-teman yang sedang menunggu.</span> Di sini (menunjuk hati) sedikit terselip sedih dan kecewa...</span></span></div>
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<i><span style="font-size: small;"><span style="font-family: Verdana,sans-serif;"><span style="background-color: #9fc5e8;"><span style="font-size: small;">E</span>ntah karena
alasan apa, kadang-kadang sesuatu memang tidak bisa dijelaskan hanya dengan
logika.</span> </span></span></i></div>
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<span style="font-size: small;"><span style="font-family: Verdana,sans-serif;">Teman di sampingku yang notabennya adalah “<u>radenmas</u>” di kelas sesumbar
berkata <i><span style="color: #073763;"><span style="background-color: white;"><span style="color: blue;">“aku lebih suka melihat kamu senyum</span><span style="font-size: small;"><span style="color: blue;">"</span> </span></span></span></i></span></span></div>
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<span style="font-size: small;"><span style="font-family: Verdana,sans-serif;"><span style="font-size: small;">U</span>capan dia yang <s>disertasi</s>
disertai dengan senyuman itu membuatku terpaku bisu<span style="font-size: small;">. <span style="font-size: small;">T</span></span>entu aku tidak
benar-benar terpaku, aku <span style="font-size: small;">tersenyum ke arahnya dan <span style="font-size: small;">sedikit menggoda dia</span></span>. <span style="font-size: small;">Ternyata temanku yang satu ini </span>memperhatikan raut mukaku yang <s>manis </s>sedang merasa kecewa. yayaya..dia merasakan <span style="font-size: small;">perubahannya<span style="font-size: small;"> </span></span>karena hari sebelumnya aku sangat gembira luar biasa..<span style="font-size: small;">.. *enough*</span></span></span></div>
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<span style="font-size: small;"><span style="font-family: Verdana,sans-serif;"><span style="font-size: small;"><img alt="" height="133" src="data:image/jpeg;base64,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" width="200" /></span></span></span><span style="background-color: #6fa8dc;"><i>Bagaimana senyum seseorang bisa sangat berarti untuk orang lain?</i></span> </div>
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<span style="font-size: small;"><span style="font-family: Verdana,sans-serif;">Secara teknis aku tidak tahu bagaimana itu bisa bekerj<span style="font-size: small;">a. Pernah suatu <span style="font-size: small;">hari</span></span> badanku terserang virus influenza, aku merasakan degradasi
imunitas yang luar biasa. Namun ku lihat senyum seseorang <span style="font-size: small;">dengan seksama</span>. <span style="font-size: small;">H</span>anya terjadi begitu saja. Lalu entah
bagaimana proses reaksinya, senyumnya kini telah <span style="font-size: small;">tumbuh menjadi senjata melawan virus-virus influenza. Imunitas meningkat dua kali lipatnya<span style="font-size: small;">. <span style="font-size: small;">Dari mata <span style="font-size: small;">memberikan i<span style="font-size: small;">nstruksi cepat pada otak unt<span style="font-size: small;">uk membentuk gugusan senyum pula pada bibi<span style="font-size: small;">rku..</span></span></span></span></span></span></span></span></span></div>
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<span style="font-size: small;"><span style="font-family: Verdana,sans-serif;"><span style="font-size: small;"><span style="font-size: small;"><span style="font-size: small;"><span style="font-size: small;"><span style="font-size: small;"><span style="font-size: small;"><span style="font-size: small;"><span style="background-color: #6fa8dc;"><i>Senyummu <span style="font-size: small;">pun selalu berubah menjadi senyumku. <span style="background-color: white;"> </span></span></i></span></span></span></span></span></span></span></span></span></span></div>
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<br /></div>
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<span style="font-size: small;"><span style="font-family: Verdana,sans-serif;"><span style="font-size: small;"><span style="font-size: small;"><span style="font-size: small;"><span style="font-size: small;"><span style="font-size: small;"><span style="font-size: small;"><span style="font-size: small;"><span style="background-color: #6fa8dc;"><span style="background-color: white;"><span style="font-size: small;"><span style="font-size: small;">Aku percaya senyum selalu bisa memberi<span style="font-size: small;"> ma<span style="font-size: small;">kna yang be<span style="font-size: small;">rbeda untuk<span style="font-size: small;"> siapapun yang melihatnya<span style="font-size: small;"> juga untuk si<span style="font-size: small;">apapun yang tulus memberikan senyumnya.. Makna yang bisa jadi setitik bahagia.. bukankah kebahagiaan bisa dimulai dari ha-hal yang kecil seperti <span style="font-size: small;">sebuah senyuman..</span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span><i><span style="font-size: small;"><span style="background-color: white;"> </span></span></i> </div>
Anita Putrihttp://www.blogger.com/profile/12687884138866637501noreply@blogger.com0tag:blogger.com,1999:blog-8973288212438343764.post-88035864764505115212012-10-07T22:53:00.003-07:002012-10-07T23:06:27.379-07:00PENGUKURAN KINERJA SEKTOR PUBLIK<!--[if !mso]>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">PENGERTIAN
PENGUKURAN KINERJA </span>
<br />
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kinerja
merupakan gambaran dari pencapaian pelaksanaan suatu kegiatan/program/kebijakan
untuk mewujudkan sasaran, tujuan, misi dan visi organisasi. Menurut Mardiasmo
(2002), sistem pengukuran kinerja sektor publik adalah suatu sistem yang
bertujuan untuk membantu manajer sektor publik menilai pencapaian suatu
strategi melalui alat ukur finansial dan nonfinansial. Sistem pengukuran
kinerja ini dapat dijadikan sebagai alat pengendalian organisasi.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Maksud
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Membantu
memperbaiki kinerja pemerintah agar dapat berfokus pada tujuan dan sasaran
program unit kerja yangn pada akhirnya akan meningkatkan efisiensi dan
efektivitas organisasi sektor publik dalam memberikan layanan kepada
masyarakat.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 42.55pt; mso-add-space: auto; mso-list: l9 level1 lfo2; text-align: justify; text-indent: -14.2pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Ukuran
kinerja sektor publik digunakan untuk pengalokasian sumber daya dan pembuatan
keputusan.</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-left: 42.55pt; mso-add-space: auto; mso-list: l9 level1 lfo2; text-align: justify; text-indent: -14.2pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Untuk
mewujudkan tanggung jawab publik dan memperbaiki komunikasi kelembagaan.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 24.55pt; text-align: justify; text-indent: 32.15pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Selain
itu, pihak legislatif menggunakan ukuran kinerja ini untuk menentukan kelayakan
biaya pelayanan (<i style="mso-bidi-font-style: normal;">cost of service</i>)
yang dibebankan kepada masyarakat pengguna jasa publik karena mereka tidak mau
selalu ditarik pungutan tanpa adanya peningkatan kualitas dan kuantitas dari
pelayanan yang diterima tersebut.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 24.55pt; text-align: justify; text-indent: 32.15pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kinerja
sektor publik bersifat multidimensional, sehingga tidak ada indikator tunggal
yang dapat digunakan untuk menunjukkan kinerja secara komprehensif. Berbeda
dengan sektor swasta, karena sifat output yang dihasilkan sektor publik lebih
banyak bersifat <i style="mso-bidi-font-style: normal;">intangible output</i>,
maka ukuran finansial saja tidak cukup untuk mengukur kinerja sektor publik.
Oleh karena itu, perlu dikembangkan ukuran kerja non-finansial.</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-left: 21.3pt; mso-add-space: auto; mso-list: l16 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">B.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">TUJUAN
SISTEM PENGUKURAN KINERJA</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 21.3pt; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 21.3pt; mso-add-space: auto; text-align: justify; text-indent: 35.4pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Tujuan sistem
pengukuran kinerja antara lain:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 42.55pt; mso-add-space: auto; mso-list: l20 level1 lfo3; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Untuk
mengkomunikasikan strategi secara lebih baik (<i style="mso-bidi-font-style: normal;">top down and bottom up</i>).</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 35.45pt; mso-add-space: auto; mso-list: l20 level1 lfo3; text-align: justify; text-indent: -10.9pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Untuk
mengukur kinerja finansial dan non-finansial secara berimbang sehingga dapat
ditelusur berkembangan pencapaian strateginya.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 35.45pt; mso-add-space: auto; mso-list: l20 level1 lfo3; text-align: justify; text-indent: -10.9pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Untuk
mengakomodasi pemahaman kepentingan manajer level menengah dan bawah serta
motivasi untuk mencapai <i style="mso-bidi-font-style: normal;">good congruence</i>.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 35.45pt; mso-add-space: auto; mso-list: l20 level1 lfo3; text-align: justify; text-indent: -10.9pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Sebagai
alat untuk mencapai kepuasan berdasarkan pendekatan individual dan kemampuan
kolektif yang rasional.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 21.3pt; mso-add-space: auto; mso-list: l16 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">C.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">MANFAAT
PENGUKURAN KINERJA</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 57.3pt; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 57.3pt; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Berikut ini adalah manfaat dari pengukuran
kinerja:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 42.55pt; mso-add-space: auto; mso-list: l8 level1 lfo4; text-align: justify; text-indent: -14.2pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Memberikan
pemahaman mengenai ukuran yang digunakan untuk menilai kinerja manajemen</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 42.55pt; mso-add-space: auto; mso-list: l8 level1 lfo4; text-align: justify; text-indent: -14.2pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Memberikan
arah untuk mencapai target kinerja yang ditetapkan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 42.55pt; mso-add-space: auto; mso-list: l8 level1 lfo4; text-align: justify; text-indent: -14.2pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Untuk
memonitor dan mengawasi pencapaian kinerja dan membandingkannya dengan target
kinerja serta melakukan tindakan kolektif untuk memperbaiki kinerja.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 42.55pt; mso-add-space: auto; mso-list: l8 level1 lfo4; text-align: justify; text-indent: -14.2pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Sebagai
dasar untuk memberikan penghargaan dan hukuman (<i style="mso-bidi-font-style: normal;">reward and punishment</i>).</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 42.55pt; mso-add-space: auto; mso-list: l8 level1 lfo4; text-align: justify; text-indent: -14.2pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Sebagai
alat komunikasi antara bawahan dan pimpinan dalam rangka memperbaiki kinerja
organisasi.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 42.55pt; mso-add-space: auto; mso-list: l8 level1 lfo4; text-align: justify; text-indent: -14.2pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Membantu
mengidentifikasikan apakah kepuasan pelanggan sudah terpenuhi.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 42.55pt; mso-add-space: auto; mso-list: l8 level1 lfo4; text-align: justify; text-indent: -14.2pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">7.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Membantu
memahami kegiatan instansi pemerintah.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 42.55pt; mso-add-space: auto; mso-list: l8 level1 lfo4; text-align: justify; text-indent: -14.2pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">8.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Memastikan
bahwa pengambilan keputusan dilakukan secara obyektif.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 42.55pt; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 21.3pt; mso-add-space: auto; mso-list: l16 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">D.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">PRINSIP-PRINSIP
PEMILIHAN UKURAN KINERJA</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 21.3pt; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 21.3pt; mso-add-space: auto; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Berikut ini
merupakan hal-hal yang perlu diperhatikan dalam memilih ukuran-ukuran kinerja
instansi yang sesuai dengan skema indikator:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 21.3pt; mso-add-space: auto; text-align: justify; text-indent: 36.0pt;">
<br /></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; margin-left: 26.7pt; mso-border-alt: solid black .5pt; mso-border-insideh: .5pt solid black; mso-border-insidev: .5pt solid black; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="height: 57.2pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid black 1.0pt; height: 57.2pt; mso-border-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 177.15pt;" valign="top" width="236"><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Evaluasi
kembali ukuran yang ada</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; height: 57.2pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 232.15pt;" valign="top" width="310"><div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Informasi
kinerja tetap dibutuhkan oleh manajemen. Apabila skema indikator kinerja
sudah tidak berfungsi, maka manajemen akan mengembangkan skema baru.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 177.15pt;" valign="top" width="236"><div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Mengukur
kegiatan yang penting, tidak hanya hasil</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 232.15pt;" valign="top" width="310"><div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kinerja selalu
berorientasi hasil. Ukuran hasil sering diformulasikan dalam rasio keuangan.
Pencapaian hasil akan menunjukkan adanya permasalahan. Hasil tersebut tidak
akan menunjukkan diagnosis hasil.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 177.15pt;" valign="top" width="236"><div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pengukuran
harus mendorong tim kerja yang akan mencapai tujuan</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 232.15pt;" valign="top" width="310"><div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pembagian
proses pengukuran menciptakan lingkungan tim kerja yang aktivitasnya
diarahkan pada pencapaian tujuan organisasi. </span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 177.15pt;" valign="top" width="236"><div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pengukuran
harus merupakan perangkat yang terintegrasi, seimbang dalam penerapannya</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 232.15pt;" valign="top" width="310"><div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Agar efektif,
sistem pengukuran harus diciptakan sebagai perangkat terintegrasi yang
diperoleh dari strategi perusahaan. Sebagian besar perusahaan berusaha
meminimalkan biaya, meningkatkan kualitas, mengurangi waktu pelaksanaan
produksi dan menciptakan pengembalian investasi yang wajar.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 177.15pt;" valign="top" width="236"><div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pengukuran
harus memiliki fokus eksternal jika memungkinkan</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 232.15pt;" valign="top" width="310"><div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Ukuran
internal yang umum dipakai dalam sebuah organisasi perbandingan kinerja dari
tahun ke tahun. Suatu perbandingan tertentu dapat dilakukan ke tingkatan
mikro: divisi, departemen, kelompok, bahkan individu.</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l16 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">E.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">SKALA
PENGUKURAN</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 27.85pt; mso-add-space: auto; text-align: justify; text-indent: 14.7pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Skala pengukuran
dapat dibedakan menjadi empat, yaitu:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 42.55pt; mso-add-space: auto; mso-list: l2 level1 lfo6; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Skala
Nominal</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 35.45pt; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Skala nominal merupakan skala pengukuran
yang paling rendah tingkatannya karena denga skala ini obyek pengukuran hanya
dapat dikelompokkan berdasarkan ciri-ciri yang sama, yang berbeda dengan
kelompok lain. Kelompok-kelompok atau golongan tidak dibedakan berdasarkan
tingkatan, karena kelompok yang satu tidak dapat dikatakan lebih rendah atau
lebih tinggi tingkatannya dari pada kelompok yang lain, tetapi hanya sekedar
berbeda.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 42.55pt; mso-add-space: auto; mso-list: l2 level1 lfo6; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Skala
Ordinal</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 35.45pt; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Skala ini lebih tinggi tingkatannya atau
lebih baik dari pada skala nominal karena selain memiliki ciri-ciri yang sama
dengan skala nominal, yaitu dapat mengolongkan obyek dalam golongan yang
berbeda, skala ordinal juga mempunyai kelebihan dari skala nominal, yaitu bahwa
golongan-golongan atau klasifikasi dalam skala ordinal ini dapat dibedakan
tingkatannya. Ini berarti bahwa suatu golongan dapat dikatakan lebih tinggi
atau lebih rendah dari pada golongan yang lain.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 42.55pt; mso-add-space: auto; mso-list: l2 level1 lfo6; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Skala
Interval</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 35.45pt; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Skala interval memiliki kelebihan yaitu
mempunyai unit pengukuran yang sama, sehingga jarak antara satu titik dengan
titik yang lain, atau antara satu golongan dengan golongan yang lain dapat
diketahui.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 42.55pt; mso-add-space: auto; mso-list: l2 level1 lfo6; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Skala
rasio</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 35.45pt; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Skala rasio merupakan skala yang paling
tinggi tingkatannya karena skala ini mempunyai ciri-ciri yang dimiliki oleh
semua skala di bawahnya. Skala rasio memiliki titik nol yang sebenarnya yang
berarti bahwa apabila suatu obyek diukur dengan skala rasio dan berada pada
titik nol, maka gejala atau sifat yang diukur benar-benar tidak ada.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 21.3pt; mso-add-space: auto; mso-list: l16 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">F.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">SIKLUS
PENGUKURAN KINERJA</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 21.3pt; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pengukuran kinerja dilakukan dengan
melalui lima tahapan berikut ini:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 35.45pt; mso-add-space: auto; mso-list: l13 level1 lfo7; text-align: justify; text-indent: -21.25pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Perencanaan
strategi: siklus pengukuran kinerja dimulai dengan proses penskemaan strategi,
yang berkenaan dengan penetapan visi, misi, tujuan dan sasaran, kebijakan,
program operasional san kegiatan/aktivitas.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 35.45pt; mso-add-space: auto; mso-list: l13 level1 lfo7; text-align: justify; text-indent: -21.25pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Penciptaan
indikator kinerja: penciptaan indikator kinerja dilakukan setelah perumusan
strategi. Indikator yang mudah adalah untuk aktivitas yang dapat dihitung,
contohnya adalah jumlah klaim yang diproses.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 35.45pt; mso-add-space: auto; mso-list: l13 level1 lfo7; text-align: justify; text-indent: -21.25pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Mengembangkan
sistem pengukuran kinerja: tahap ini terdiri dari tiga langkah, yaitu: pertama,
meyakinkan keberadaan data yang diperlukan dalam siklus pengukuran kinerja.
Kedua, mengukur kinerja dengan data yang tersedia dan data yang dikumpulkan.
Ketiga, penggunaan data pengukuran yang dihimpun, harus dipresentasikan dalam
cara-cara yang dapat dimengerti dan bermanfaat.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 35.45pt; mso-add-space: auto; mso-list: l13 level1 lfo7; text-align: justify; text-indent: -21.25pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Penyempurnaan
ukuran: pada tahap ini dilakukan pemikiran kembali atas indikator hasil (<i style="mso-bidi-font-style: normal;">outcomes</i>) dan indikator dampak (<i style="mso-bidi-font-style: normal;">impacts</i>) menjadi lebih penting
dibandingkan dengan pemikiran kembali atas indikator masukan (<i style="mso-bidi-font-style: normal;">inputs</i>) dan keluaran (<i style="mso-bidi-font-style: normal;">outputs</i>).</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 35.45pt; mso-add-space: auto; mso-list: l13 level1 lfo7; text-align: justify; text-indent: -21.25pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pengintegrasian
dengan proses manajemen: bagaimana menggunakan ukuran kinerja tersedian secara
efektif merupakan tantangan selanjutnya. Penggunaan data organisasi dapat
dijadikan alat untuk memotivasi tindakan dalam organisasi.</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-left: 35.45pt; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-list: l16 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">G.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">INFORMASI
YANG DIGUNAKAN UNTUK PENGUKURAN KINERJA</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l7 level1 lfo8; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Informasi
Finansial</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Penilaian
laporan kinerja finansial diukur berdasarkan pada anggaran yang telah dibuat.
Penilaian tersebut dilakukan dengan menganalisis varians (selisih atau
perbedaan) antara kinerja aktual dengan anggaran yang dianggarkan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Analisis varians
secara garis besar berfokus pada :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 54.0pt; mso-add-space: auto; mso-list: l3 level1 lfo9; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Varians
pendapatan <i style="mso-bidi-font-style: normal;">(revenue varians)</i></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 54.0pt; mso-add-space: auto; text-align: justify;">
<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV;">Varians
pendapatan adalah semua penerimaan dalam bentuk peningkatan aktiva atau
penurunan utang dari berbagai sumber dalam periode tahun anggaran yang
bersangkutan.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 54.0pt; mso-add-space: auto; mso-list: l3 level1 lfo9; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Varians
pengeluaran <i style="mso-bidi-font-style: normal;">(expenditure variance)</i></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 72.0pt; mso-add-space: auto; mso-list: l19 level1 lfo10; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">ü<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Varians belanja
rutin</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 72.0pt; mso-add-space: auto; text-align: justify;">
<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV;">Anggaran
belanja rutin adalah anggaran yang disediakan untuk<span style="mso-spacerun: yes;"> </span>membiayai kegiatan-kegiatan yang
sifatnya<span style="mso-spacerun: yes;"> </span>lancar dan terus menerus yang
dimaksudkan untuk menjaga kelemahan roda pemerintahan dan memelihara
hasil-hasil pembangunan.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 72.0pt; mso-add-space: auto; mso-list: l19 level1 lfo10; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">ü<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Varians belanja
investasi/modal <i style="mso-bidi-font-style: normal;">(recurrent expenditure
variance)</i></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 72.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Belanja investasi/modal adalah
pengeluaran yang manfaatnya cenderung melebihi satu tahun anggaran dan akan
menambah aset atau kekayaan </span><a href="http://id.wikipedia.org/wiki/Pemerintah" title="Pemerintah"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">pemerintah</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">, dan
selanjutnya akan menambah anggaran rutin untuk biaya operasional dan
pemeliharaan. </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Setelah
dilakukan analisis varians maka tahap selanjutnya dilakukan identifikasi sumber
penyebab terjadinya varians dengan menelusur varians tersebut hingga level
manajemen paling bawah.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;">
<br /></div>
<div class="MsoListParagraph" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l7 level1 lfo8; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Informasi
Nonfinansial</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Informasi nonfinansial dapat menambah
keyakinan terhadap kualitas proses pengendalian manajemen. Teknik pengukuran
kinerja yang komprehensif dan banyak dikembangkan oleh berbagai organisasi
dewasa ini adalah <i style="mso-bidi-font-style: normal;">Balanced Scorecard</i>.
Metode <i style="mso-bidi-font-style: normal;">Balanced Scorecard </i>merupakan
pengukuran kinerja organisasi berdasarkan aspek finansial dan juga aspek
nonfinasial.<span style="mso-spacerun: yes;"> </span><i>Balanced Scorecard </i>dinilai
cocok untuk organisasi sektor publik karena <i>Balanced Scorecard </i>tidak
hanya menekankan pada aspek kuantitatif-finansial, tetapi juga aspek kualitatif
dan nonfinansial. Hal tersebut sejalan dengan sektor publik yang menempatkan
laba bukan hanya sebagai ukuran kinerja utama, namun pelayanan yang cenderung
bersifat kualitatif dan nonkeuangan (Mahmudi, 2007). Pengukuran dengan metode
ini melibatkan empat aspek, antara lain :</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; mso-list: l6 level1 lfo11; tab-stops: 45.0pt 49.5pt 54.0pt 58.5pt; text-align: justify; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Perspektif
finansial <i style="mso-bidi-font-style: normal;">(financial perspective)</i></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 49.5pt; mso-add-space: auto; tab-stops: 45.0pt 49.5pt 54.0pt 58.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Perspektif
finansial menjadi perhatian dalam <i style="mso-bidi-font-style: normal;">balanced
scorecard</i> karena ukuran keuangan merupakan ikhtisar dari konsekuensi
ekonomi yang terjadi yang disebabkan oleh pengambilan keputusan. Aspek keuangan
menunjukkan apakah perencanaan, implementasi dan pelaksanaan dari strategi
memberikan perbaikan yang mendasar. Pengukuran kinerja keuangan
mempertimbangkan adanya tahapan dari siklus kehidupan bisnis, yaitu:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 63.0pt; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l0 level2 lfo13; tab-stops: 63.0pt 94.5pt; text-align: justify; text-autospace: none; text-indent: -13.5pt;">
<span style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">ü<span style="font: 7.0pt "Times New Roman";"> </span></span></span><i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Growth</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> (bertumbuh) : tahapan awal siklus
kehidupan perusahaan dimana perusahaan memiliki potensi pertumbuhan terbaik.
Disini manajemen terikat dengan komitmen untuk mengembangkan suatu produk/jasa
dan fasilitas produksi, menambah kemampuan operasi, mengembangkan sistem,
infrastruktur dan jaringan distribusi yang akan mendukung hubungan global,
serta membina dan mengembangkan hubungan dengan pelanggan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 63.0pt; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l0 level2 lfo13; tab-stops: 63.0pt 94.5pt; text-align: justify; text-autospace: none; text-indent: -13.5pt;">
<span style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">ü<span style="font: 7.0pt "Times New Roman";"> </span></span></span><i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Sustain</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> (bertahan) : tahapan kedua dimana
perusahaan masih melakukan investasi dan reinvestasi dengan mengisyaratkan
tingkat pengembalian terbaik. Pada tahap ini, perusahaan mencoba mempertahankan
pangsa pasar yang ada, bahkan mengembangkannya jika memungkinkan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 63.0pt; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l0 level2 lfo13; tab-stops: 63.0pt 94.5pt; text-align: justify; text-autospace: none; text-indent: -13.5pt;">
<span style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">ü<span style="font: 7.0pt "Times New Roman";"> </span></span></span><i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Harvest</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> (menuai) : Tahapan ketiga dimana
perusahaan benar-benar menuai hasil investasi ditahap-tahap sebelumnya. Tidak
ada lagi investasi besar, baik ekspansi pembangunan kemampuan baru, kecuali
pengeluaran untuk pemeliharaan dan perbaikan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; mso-list: l6 level1 lfo11; tab-stops: 45.0pt 49.5pt 54.0pt 58.5pt; text-align: justify; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Perspektif<span style="mso-spacerun: yes;"> </span>kepuasan pelanggan <i style="mso-bidi-font-style: normal;">(customer perspective)</i></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 49.5pt; mso-add-space: auto; tab-stops: 45.0pt 49.5pt 54.0pt 58.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Dalam perspektif
ini perhatian perusahaan harus ditujukan pada kemampuan internal untuk
peningkatan kinerja produk, inovasi dan teknologi dengan memahami selera pasar.
Dalam perspektif ini peran riset pasar sangat besar. Perspektif pelanggan
memiliki dua kelompok pengukuran, yaitu:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 63.0pt; mso-add-space: auto; mso-list: l11 level2 lfo14; tab-stops: 63.0pt; text-align: justify; text-indent: -13.5pt;">
<span style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">ü<span style="font: 7.0pt "Times New Roman";">
</span></span></span><i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Core measurement group, </span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">yang memiliki
beberapa komponen pengukuran, yaitu:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 72.0pt; mso-add-space: auto; mso-list: l22 level3 lfo15; text-align: justify; text-indent: -9.0pt;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pangsa Pasar (<i>market
share</i>): pangsa pasar ini menggambarkan proporsi bisnis yang dijual oleh
sebuah unit bisnis di pasar tertentu. Hal itu diungkapkan dalam bentuk jumlah
pelanggan uang yang dibelanjakan atau volume satuan yang terjual.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 72.0pt; mso-add-space: auto; mso-list: l22 level3 lfo15; text-align: justify; text-indent: -9.0pt;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Retensi
Pelanggan <i>(Customer Retention) </i>: menunjukkan tingkat dimana perusahaan
dapat mempertahankan hubungan dengan pelanggan. Pengukuran dapat dilakukan
dengan mengetahui besarnya presentase pertumbuhan bisnis dengan pelanggan yang
asa saat ini.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 72.0pt; mso-add-space: auto; mso-list: l22 level3 lfo15; text-align: justify; text-indent: -9.0pt;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Akuisisi
Pelanggan (<i style="mso-bidi-font-style: normal;">Customer Acquisition</i>) :
pengukuran ini menunjukkan tingkat dimana suatu unit bisnis mampu menarik
pelanggan baru memenangkan bisnis baru. Akuisisi ini dapat diukur dengan
membandingkan banyaknya jumlah pelanggan baru di segmen yang ada.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 72.0pt; mso-add-space: auto; mso-list: l22 level3 lfo15; text-align: justify; text-indent: -9.0pt;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kepuasan
Pelanggan (<i style="mso-bidi-font-style: normal;">Customer Satisfaction</i>) :
pengukuran ini berfungsi untuk mengukur tingkat kepuasan pelanggan terkait
dengan kriteria spesifik dalam <i style="mso-bidi-font-style: normal;">value proportion</i>.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 63.0pt; mso-add-space: auto; mso-list: l11 level1 lfo14; text-align: justify; text-indent: -13.5pt;">
<span style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">ü<span style="font: 7.0pt "Times New Roman";"> </span></span></span><i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Customer</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> <i style="mso-bidi-font-style: normal;">Value
Proportion</i> yang merupakan pemicu kinerja yang terdapat pada <i>Core value
proportion </i>didasarkan pada atribut sebagai berikut:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 72.0pt; mso-add-space: auto; mso-list: l22 level3 lfo15; text-align: justify; text-indent: -9.0pt;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";"> </span></span></span><i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Product/service attributes</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> yang meliputi
fungsi produk atau jasa, harga dan kualitas. Perusahaan harus mengidentifikasikan
apa yang diinginkan pelanggan atas produk atau jasa yang ditawarkan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 72.0pt; mso-add-space: auto; mso-list: l22 level3 lfo15; text-align: justify; text-indent: -9.0pt;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";"> </span></span></span><i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Customer relationship</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> adalah strategi
dimana perusahaan mengadakan pendekatan agar perasaan pelanggan merasa puas
atau produk atau jasa yang ditawarkan perusahaan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 72.0pt; mso-add-space: auto; mso-list: l22 level3 lfo15; text-align: justify; text-indent: -9.0pt;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";"> </span></span></span><i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Image and reputation</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> membangun <i style="mso-bidi-font-style: normal;">image</i> dan reputasi dapat dilakukan
melalui iklan dan menjaga kualitas seperti yang dijanjikan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 49.5pt; mso-add-space: auto; mso-list: l6 level1 lfo11; text-align: justify; text-indent: -13.5pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Perspektif
efisiensi proses internal <i style="mso-bidi-font-style: normal;">(internal
process efficiency)</i></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 49.5pt; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Dalam hal ini perusahaan berfokus pada
tiga proses bisnis utama yaitu:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 54.0pt; mso-add-space: auto; mso-list: l11 level3 lfo14; tab-stops: 63.0pt; text-align: justify; text-indent: -4.5pt;">
<span style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">ü<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Proses
inovasi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 63.0pt; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Dalam proses penciptaan nilai tambah
bagi pelanggan, proses inovasi merupakan salah satu kritikal proses, dimana
efisiensi dan efektifitas serta ketepatan waktu dari proses inovasi ini akan
mendorong terjadinya efisiensi biaya pada proses penciptaan nilai tambah bagi
pelanggan. Proses inovasi dapat dibagi menjadi dua yaitu:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 76.5pt; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l15 level1 lfo16; text-align: justify; text-autospace: none; text-indent: -13.5pt;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pengukuran
terhadap proses inovasi yang bersifat penelitian dasar dan terapan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 76.5pt; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l15 level1 lfo16; text-align: justify; text-autospace: none; text-indent: -13.5pt;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pengukuran
terhadap proses pengembangan produk.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 54.0pt; mso-add-space: auto; mso-list: l11 level3 lfo14; tab-stops: 63.0pt; text-align: justify; text-indent: -4.5pt;">
<span style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">ü<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Proses
Operasi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 63.0pt; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pada proses operasi yang dilakukan oleh
masing-masing organisasi bisnis, lebih menitikberatkan pada efisiensi proses,
konsistensi, dan ketepatan waktu dari barang dan jasa yang diberikan kepada
pelanggan<i>.</i></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 54.0pt; mso-add-space: auto; mso-list: l11 level3 lfo14; tab-stops: 63.0pt; text-align: justify; text-indent: -4.5pt;">
<span style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">ü<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pelayanan
Purna Jual</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 63.0pt; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Tahap terakhir dalam pengukuran proses
bisnis internal adalah dilakukannya pengukuran terhadap pelayanan purna jual
kepada pelanggan. Pengukuran ini menjadi bagian yang cukup penting dalam proses
bisnis internal, karena pelayanan purna jual ini akan berpengaruh terhadap
tingkat kepuasan pelanggan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 49.5pt; mso-add-space: auto; mso-list: l6 level1 lfo11; text-align: justify; text-indent: -13.5pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Perspektif
pembelajaran dan pertumbuhan <i style="mso-bidi-font-style: normal;">(learning
and growth perspective).</i></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 49.5pt; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kaplan (Kaplan, 1996) mengungkapkan
betapa pentingnya suatu organisasi bisnis untuk terus mempertahankan
karyawannya, memantau kesejahteraan karyawan dan meningkatkan pengetahuan
karyawan karena dengan meningkatnya tingkat pengetahuan karyawan akan
meningkatkan pula kemampuan karyawan untuk berpartisipasi dalam pencapaian
hasil ketiga perspektif diatas dan tujuan perusahaan. Perspektif pembelajaran
dan pertumbuhan organisasi merupakan faktor pendorong dihasilkannya kinerja
yang istimewa dalam tiga perspektif <i>Balanced Scorecard</i>.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 49.5pt; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; text-align: justify;">
<div class="separator" style="clear: both; text-align: center;">
<a href="http://www.blogger.com/blogger.g?blogID=8973288212438343764" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"></a></div>
<div class="separator" style="clear: both; text-align: center;">
<a href="http://www.blogger.com/blogger.g?blogID=8973288212438343764" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"></a></div>
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>Perspekti/Faktor yang Dinilai<span style="mso-tab-count: 3;"> </span>Misi atau Visi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 49.5pt; mso-add-space: auto; text-align: justify;">
<span style="mso-ignore: vglayout;">
</span></div>
<table align="left" cellpadding="0" cellspacing="0">
<tbody>
<tr>
<td height="2" width="52"><br /></td>
</tr>
<tr>
<td><br /></td>
<td></td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Jenis informasi
non-finansial dapat dinyatakan dalam bentuk variabel kunci. Variabel kunci
adalah variabel yang mengindikasikan faktor-faktor yang menjadi penyebab
kesuksesan organisasi. Karakteristik variabel kunci, yaitu :</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 72.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l14 level1 lfo12; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Menjelaskan
faktor pemicu keberhasilan dan kegagalan organisasi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 72.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l14 level1 lfo12; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Sangat
<i style="mso-bidi-font-style: normal;">volatile </i>(mudah berubah) dan dapat
berubah dengan cepat</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 72.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l14 level1 lfo12; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Perubahannya
tidak dapat diprediksi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 72.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l14 level1 lfo12; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Jika
terjadi perubahan perlu diambil tindakan segera</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 72.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l14 level1 lfo12; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Variabel
tersebut dapat diukur, baik secara langsung maupun melalui ukuran antara <i style="mso-bidi-font-style: normal;">(surrogate). </i>Sebagai contoh kepuasan
masyarakat tidak dapat diukur secara langsung akan tetapi dapat dibuat ukuran
antaranya, misalnya jumlah aduan, tuntutan dan demonstrasi dapat dijadikan
variabel kunci.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Contoh Variabel
Kunci</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; margin-left: 41.4pt; mso-border-alt: solid black .5pt; mso-border-insideh: .5pt solid black; mso-border-insidev: .5pt solid black; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184; width: 522px;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Dinas/Unit
Kerja</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 292.5pt;" valign="top" width="390"><div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Variabel Kunci</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Rumah Sakit
dan hotel</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 292.5pt;" valign="top" width="390"><div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Tingkat hunian
kamar (kamar yang dipakai : jumlah total kamar yang tersedia)</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Klinik
Kesehatan</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 292.5pt;" valign="top" width="390"><div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Jumlah
pelannggan (masyarakat) yang dilayani per hari</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Perusahaan
Listrik Negara</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 292.5pt;" valign="top" width="390"><div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">KWH yang
terjual</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Perusahaan
Telekomunikasi</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 292.5pt;" valign="top" width="390"><div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Jumlah pulsa
yang terjual</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Perusahaan Air
Minum</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 292.5pt;" valign="top" width="390"><div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Jumlah debit
air yang terjual</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 6;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">DLLAJ</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 292.5pt;" valign="top" width="390"><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Jumlah alat
angkutan umum</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;">
<i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Paid seats/capacity seats</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"></span></div>
</td>
</tr>
<tr style="height: 28.05pt; mso-yfti-irow: 7;">
<td style="border-top: none; border: solid black 1.0pt; height: 28.05pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pekerjaan Umum</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 28.05pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 292.5pt;" valign="top" width="390"><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Panjang jalan
yang dibangun/diperbaiki</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Panjang jalan
yang disapu/dibersihkan </span></div>
</td>
</tr>
<tr style="height: 11.2pt; mso-yfti-irow: 8;">
<td style="border-top: none; border: solid black 1.0pt; height: 11.2pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kepolisian</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 11.2pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 292.5pt;" valign="top" width="390"><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Jumlah
kriminalitas yang tertangani</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Jumlah
kecelakaan/pelanggaran lalu lintas</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Jumlah
pengaduan masyarakat yang tertangani</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 9;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">DPR/DPRD</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 292.5pt;" valign="top" width="390"><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Jumlah
pengaduan dan tuntutan masyarakat yang tertangani</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Jumlah rapat
yang dilakukan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Jumlah
undang-undang atau perda yang dihasilkam</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Jumlah peserta
rapat per total anggota</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 10; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Dipenda</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 292.5pt;" valign="top" width="390"><div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Jumlah
pendapatan yang terkumpul</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-left: 21.3pt; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 21.3pt; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Agar pengukuran kinerja dapat dilakukan
dengan baik, berikut ini merupakan hal-hal yang perlu diperhatikan:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 42.55pt; mso-add-space: auto; mso-list: l21 level1 lfo5; text-align: justify; text-indent: -14.2pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Membuat
suatu komitmen untuk mengukur kinerja dan memulainya dengan segera.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 42.55pt; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Hal yang perlu dilakukan oleh instansi
adalah sesegera mungkin memulai upaya pengukuran kinerja dan tidak perlu
mengharap pngukuran kinerja akan langsung sempurna. Nantinya, perbaikan atas
pengukuran kinerja akan dilakukan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 42.55pt; mso-add-space: auto; mso-list: l21 level1 lfo5; text-align: justify; text-indent: -14.2pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Perlakuan
pengukuran kinerja sebagai suatu proses yang berkelanjutan (<i style="mso-bidi-font-style: normal;">on-going process</i>)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 42.55pt; mso-add-space: auto; mso-list: l21 level1 lfo5; text-align: justify; text-indent: -14.2pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pengukuran
kinerja merupakan suatu proses yang bersifat interaktif. Proses ini merupakan
suatu cerminan dari upaya organisasi untuk selalu berupaya memperbaiki kinerja.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 42.55pt; mso-add-space: auto; mso-list: l21 level1 lfo5; text-align: justify; text-indent: -14.2pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Sesuaikan
proses pengukuran kinerja dengan organisasi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 42.55pt; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Organisai harus menetapkan ukuran
kinerja yang sesuai dengan besranya organisasi, budaya, visi, tujuan, dan
struktur organisasi.</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-left: 42.55pt; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-list: l16 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">H.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">PERANAN
INDIKATOR KINERJA DALAM PENGUKURAN KINERJA</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 22.5pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 13.5pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Indikator
Kinerja digunakan sebagai indikator pelaksanaan strategi yang telah ditetapkan.
Indikator kinerja tersebut dapat berbentuk faktor-faktor keberhasilan utama
organisasi <i style="mso-bidi-font-style: normal;">(critical success factors) </i>dan
indikator kinerja kunci <i style="mso-bidi-font-style: normal;">(key performance
indicator).</i></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 22.5pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 13.5pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Faktor
Keberhasilan Utama adalah suatu area yang mengindikasikan kesuksesan kinerja
unit kerja organisasi. Area ini merefleksikan preferensi manajerial dengan
memperhatika variabel-variabel kunci finansial dan non-finansial pada kondisi
waktu tertentu.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 22.5pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 13.5pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Indikator
Kinerja Kunci merupakan sekumpulan indikator yang dapat dianggap sebagai ukuran
kinerja kunci baik yang bersifat<span style="mso-spacerun: yes;">
</span>finansial maupun non-finansial untuk melaksanakan operasi dan kinerja
unit bisnis. Indikator ini digunakan oleh manajer untuk mendeteksi dan
memonitor capaian kinerja.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 22.5pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Komponen yang
digunakan dalam penentuan indikator kinerja :</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l24 level1 lfo20; text-align: justify; text-indent: -9.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Biaya
pelayanan <i style="mso-bidi-font-style: normal;">(cost of service)</i></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Indikator biaya diukur dalam bentuk
biaya unit <i style="mso-bidi-font-style: normal;">(unit cost), </i>misalnya
biaya per unit pelayanan (panjang jalan yang diperbaiki, jumlah ton sampah yang
terangkut, biaya per siswa). Beberapa pelayanan mungkin tidak dapat ditentukan
biaya unitnya karena <i style="mso-bidi-font-style: normal;">output</i> yang
dihasilkan tidak dapat dikuantifikasi atau tidak ada keseragaman tipe pelayanan
yang diberikan. Untuk kondisi tersebut maka dibuat indikator kinerja produksi
misalnya belanja per kapita.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l24 level1 lfo20; text-align: justify; text-indent: -9.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Penggunaan <i style="mso-bidi-font-style: normal;">(utilization)</i></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; tab-stops: 58.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Indikator
ini membandingkan antara jumlah pelayanan yang ditawarkan <i style="mso-bidi-font-style: normal;">(supply of service)</i> dengan permintaan publik <i style="mso-bidi-font-style: normal;">(public demand). </i>Indikator ini harus mempertimbangkan preferensi
publik sedangkan pengukurannya berupa volume absolut atau presentase tertentu,
misalnya presentase penggunaan kapasitas. Contoh lain yaitu rata-rata jumlah
penumpang per bus yang dioperasikan. Indikator kinerja ini digunakan untuk
mengetahui frekuensi operasi atau kapasitas kendaraan yang digunakan pada
tiap-tiap jalur.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 42.55pt; mso-add-space: auto; mso-list: l24 level1 lfo20; tab-stops: 1.0cm 35.45pt; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kualitas dan
standar pelayanan <i style="mso-bidi-font-style: normal;">(quality and standards)</i></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 35.45pt; mso-add-space: auto; tab-stops: 1.0cm 35.45pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Indikator ini
merupakan indikator yang paling sulit diukur karena menyangkut pertimbangan
yang sifatnya subyektif. Contohnya yaitu perubahan jumlah komplain masyarakat
atas pelayanan tertentu.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 42.55pt; mso-add-space: auto; mso-list: l24 level1 lfo20; tab-stops: 1.0cm 35.45pt; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Cakupan
pelayanan <i style="mso-bidi-font-style: normal;">(coverage)</i></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 35.45pt; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Indikator ini perlu dipertimbangkan jika
terdapat kebijakan atau peraturan perundangan yang mensyaratkan untuk
memberikan pelayanan dengan tingkat pelayanan minimal yang telah ditetapkan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 42.55pt; mso-add-space: auto; mso-list: l24 level1 lfo20; tab-stops: 1.0cm 35.45pt; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">e.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kepuasan <i style="mso-bidi-font-style: normal;">(satisfaction)</i></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 35.45pt; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Indikator kepuasan diukur melalui metode
jajak pendapat secara langsung. Bagi pemerintah daerah, metode penjaringan
aspirasi masyarakat <i style="mso-bidi-font-style: normal;">(need assessment)</i>
dapat juga digunakan untuk menetapkan indikator kepuasan. Namun, dapat juga
digunakan indikator proksi misalnya jumlah komplain. Pembuatan indikator
kinerja tersebut memerlukan kerjasama antar unit kerja.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 45.0pt; mso-add-space: auto; text-align: justify; text-indent: -9.0pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Contoh
Pengembangan Indikator Kinerja</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; text-align: justify;">
<br /></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; margin-left: 41.4pt; mso-border-alt: solid black .5pt; mso-border-insideh: .5pt solid black; mso-border-insidev: .5pt solid black; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Dinas/Unit
Kerja</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 295.75pt;" valign="top" width="394"><div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Indikator
Kinerja</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Rumah Sakit</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 295.75pt;" valign="top" width="394"><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Biaya total
rata-rata rawat jalan per pasien yang masuk</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Biaya
rata-rata pelayanan medis dan paramedis per pasien yang masuk</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Biaya
rata-rata pelayanan umum (non-klinis) per pasien yang masuk</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Penggunaan
fasilitas</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Rata-rata masa
tinggal pasien di rumah sakit</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Jumlah pasien
rata-rata per <i style="mso-bidi-font-style: normal;">bed</i> per tahun</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Rasio antara
pasien baru dengan pasien lama yang masuk kembali</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Proporsi
tingkat hunian</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Klinik
Kesehatan</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 295.75pt;" valign="top" width="394"><div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Jumlah pelanggan
yang dilayani per hari per jumlah total penduduk untuk wilayah tertentu</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pekerjaan Umum</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 295.75pt;" valign="top" width="394"><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Panjang jalan
yang dibangun atau diperbaiki/total panjang jalan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Panjang jalan
yang disapu atau dibersihkan/total panjang jalan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kondisi jalan</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Keamanan jalan
<i style="mso-bidi-font-style: normal;">(road safety)</i></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kepolisian</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 295.75pt;" valign="top" width="394"><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">% Jumlah
kriminalitas yang tertangani/Jumlah kriminalitas yang terdeteksi/tercatat</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">% Penurunan
jumlah kecelakaan atau pelanggaran lalu lintas</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">% Jumlah
pengaduan masyarakat yang tertangani/Jumlah total pengaduan masyarakat yang
masuk</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">DPR/DPRD</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 295.75pt;" valign="top" width="394"><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">% Jumlah
pengaduan dan tuntutan masyarakat yang tertangani/Jumlah total aspirasi yang
masuk</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Jumlah rapat
yang dilakukan per bulan/tahun</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Jumlah
peraturan yang dihasilkan per bulan/tahun</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">% Jumlah
peserta rapat per total anggota</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 6; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Dipenda</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 295.75pt;" valign="top" width="394"><div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">% Jumlah pendapatan
yang terkumpul/potensi</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoListParagraph" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 21.3pt; mso-list: l16 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">I.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">INDIKATOR
KINERJA DAN PENGUKURAN <i style="mso-bidi-font-style: normal;">VALUE FOR MONEY</i></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 22.5pt; margin-right: 0cm; margin-top: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none; text-indent: 13.5pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Menurut <span style="mso-bidi-font-weight: bold;">Mahmdi (2005:97) </span>dalam bukunya <span style="mso-bidi-font-weight: bold;">Manajemen Kinerja Sektor Publik</span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 22.5pt; margin-right: 0cm; margin-top: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">menyatakan karakteristik indikator
kinerja sebagai berikut :</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 49.5pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l23 level2 lfo19; text-align: justify; text-autospace: none; text-indent: -13.5pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold;">Sederhana dan mudah dipahami,</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 49.5pt; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l23 level2 lfo19; text-align: justify; text-autospace: none; text-indent: -13.5pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold;">Dapat diukur,</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 49.5pt; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l23 level2 lfo19; text-align: justify; text-autospace: none; text-indent: -13.5pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold;">Dapat dikualifikasikan, misalnya dalam bentuk rasio persentase dan angka,</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 49.5pt; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l23 level2 lfo19; text-align: justify; text-autospace: none; text-indent: -13.5pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold;">Diakitkan dengan standar atau target kinerja,</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 49.5pt; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l23 level2 lfo19; text-align: justify; text-autospace: none; text-indent: -13.5pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">e.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold;">Berfokus pada <i>costumer service</i>, kualitas dan efisiensi,</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 49.5pt; mso-add-space: auto; mso-list: l23 level2 lfo19; text-align: justify; text-indent: -13.5pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">f.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold;">Dikaji secara teratur.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 22.5pt; mso-add-space: auto; text-align: justify;">
<i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Value for money </span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">merupakan konsep
pengelolaan organisasi sektor publik yang mendasarkan pada tiga elemen utama
yaitu ekonomi, efisiensi, dan efektivitas. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 22.5pt; mso-add-space: auto; text-align: justify;">
<i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Value for money </span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">merupakan inti
dari pengukuran kinerja pada organisasi pemerintah. Permasalahan yang sering
dihadapi oleh pemerintah dalam melakukan pengukuran kinerja adalah sulitnya
mengukur output karena <i style="mso-bidi-font-style: normal;">output</i> yang
dihasilkan tidak selalu berupa output berwujud tetapi lebih banyak berupa <i style="mso-bidi-font-style: normal;">intangible output.</i> Untuk dapat mengukur
kinerja pemerintah maka perlu diketahui indikator-indikator kinerja sebagai dasar
penilaian kinerja. Mekanisme yang diperlukan untuk menentukan indikator
kinerja, antara lain :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 21.3pt; mso-add-space: auto; mso-list: l4 level1 lfo17; tab-stops: 35.45pt 49.5pt 54.0pt; text-align: justify; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Sistem
perencanaan dan pengendalian</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 35.45pt; mso-add-space: auto; tab-stops: 63.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Meliputi proses,
prosedur, dan struktur yang memberi jaminan bahwa tujuan organisasi telah
dijelaskan dan dikomunikasikan ke seluruh bagian organisasi dengan menggunakan
rantai komando yang jelas yang didasarkan pada spesifikasi tugas pokok dan
fungsi, kewenangan serta tanggungjawab.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 21.3pt; mso-add-space: auto; mso-list: l4 level1 lfo17; tab-stops: 35.45pt 49.5pt 54.0pt; text-align: justify; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Spesifikasi
dan standarisasi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 35.45pt; mso-add-space: auto; tab-stops: 63.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kinerja suatu
kegiatan, program, dan organisasi diukur dengan menggunakan spesifikasi teknis
secara detail untuk memberikan jaminan bahwa spesifikasi teknis tersebut
dijadikan sebagai standar penilaian.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 21.3pt; mso-add-space: auto; mso-list: l4 level1 lfo17; tab-stops: 35.45pt 49.5pt 54.0pt; text-align: justify; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kompetensi
teknis dan profesionalisme</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 35.45pt; mso-add-space: auto; tab-stops: 63.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Untuk memberikan
jaminan terpenuhinya spesifikasi teknis dan standarisasi yang ditetapkan maka
diperlukan personel yang memiliki kompetensi teknis dan professional dalam
bekerja.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 21.3pt; mso-add-space: auto; mso-list: l4 level1 lfo17; tab-stops: 35.45pt 49.5pt 54.0pt; text-align: justify; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Mekanisme
ekonomi dan mekanisme pasar</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 35.45pt; mso-add-space: auto; tab-stops: 63.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Mekanisme
ekonomi terkait dengan pemberian penghargaan dan hukuman <i style="mso-bidi-font-style: normal;">(reward and punishment) </i>yang bersifat finansial, sedangkan
mekanisme pasar terkait dengan penggunaan sumber daya yang menjamin
terpenuhinya <i style="mso-bidi-font-style: normal;">value for money</i>. Ukuran
kinerja digunakan sebagai dasar untuk memberikan penghargaan dan hukuman (alat
pembinaan).</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 21.3pt; mso-add-space: auto; mso-list: l4 level1 lfo17; tab-stops: 35.45pt 49.5pt 54.0pt; text-align: justify; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Mekanisme
sumber daya manusia</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-left: 35.45pt; mso-add-space: auto; tab-stops: 63.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pemerintah perlu
menggunakan beberapa mekanisme untuk memotivasi stafnya untuk memperbaiki
kinerja personal dan organisasi.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 22.5pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Peran indikator
kinerja bagi pemerintah antara lain :</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l5 level1 lfo18; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Untuk
membantu memperjelas tujuan organisasi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 54.0pt; mso-add-space: auto; mso-list: l5 level1 lfo18; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Untuk
mengevaluasi target akhir <i style="mso-bidi-font-style: normal;">(final outcome)
</i>yang dihasilkan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 54.0pt; mso-add-space: auto; mso-list: l5 level1 lfo18; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Sebagai
masukan untuk menentukan skema insensif manajerial</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 54.0pt; mso-add-space: auto; mso-list: l5 level1 lfo18; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Memungkinkan
bagi pemakai jasa layanan pemerintah untuk melakukan pilihan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 54.0pt; mso-add-space: auto; mso-list: l5 level1 lfo18; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">e.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Untuk
menunjukkan standar kinerja</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 54.0pt; mso-add-space: auto; mso-list: l5 level1 lfo18; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">f.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Untuk
menunjukkan efektivitas</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 54.0pt; mso-add-space: auto; mso-list: l5 level1 lfo18; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">g.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Untuk
membantu menentukan aktivitas yang memiliki efektivitas biaya yang paling baik
untuk mencapai target sasaran</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 54.0pt; mso-add-space: auto; mso-list: l5 level1 lfo18; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">h.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Untuk
menunjukkan wilayah, bagian, atau proses yang masih potensial untuk dilakukan
penghematan biaya.</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-left: 54.0pt; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 21.3pt; mso-list: l16 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">J.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">PENGUKURAN
VALUE FOR MONEY</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 14.2pt; text-align: justify; text-indent: 1.0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kriteria
pokok manajemen publik<span style="mso-spacerun: yes;"> </span>didasari atas :
ekonomi, efisiensi, efektivitas, transparansi, dan akuntabilitas publik. Dengan
tujuan yang dikehendaki masyarakat mencakup pertanggungjawaban atas pelaksanaan
<i style="mso-bidi-font-style: normal;">value for money</i>, yaitu: ekonomis
(hermat cermat) dalam pengadaan dan alokasi sumberdaya, efisiensi (berdaya
guna) dalam penggunaan sumberdaya, serta efektif (berhasil guna) dalam arti
mencapai tujuan atau sasaran.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 14.2pt; text-align: justify; text-indent: 1.0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Untuk
mengukur kinerja organisasi dapat dilakukan secara obyektif<span style="mso-spacerun: yes;"> </span>digunakanlah indikator kinerja, yang idealnya
terkait paada efisiensi biaya dan kualitas pelayanan.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 21.3pt; mso-list: l16 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">K.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">PENGEMBANGAN
INDIKATOR <i style="mso-bidi-font-style: normal;">VALUE FOR MONEY</i></span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 14.2pt; text-align: justify; text-indent: 1.0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Peran
indikator kinerja adalah untuk menyediakan informasi sebagai pertimbangan untuk
pembuatan keputusan. Indikator <i style="mso-bidi-font-style: normal;">value for
money</i> dibagi menjadi dua bagian, yaitu: indikator alokasi biaya (ekonomi
dan efisisensi), dan indikator kualitas pelayanan (Efektifitas). Indikator
kinerja harus dapat dimanfaatkan oleh pihak internal maupun eksternal dan juga
akan membantu pemerintah dalam proses pengambilan keputusan anggaran dan dalam
mengawasi kinerja anggaran.</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; mso-list: l18 level1 lfo21; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Tiga
pokok bahasan dalam indikator <i style="mso-bidi-font-style: normal;">value for
money:</i></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 2.0cm; mso-add-space: auto; mso-list: l17 level1 lfo22; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Ekonomi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 2.0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Ekonomi adalah hubungan antara pasar dan
maukan (<i style="mso-bidi-font-style: normal;">cost of input</i>). Dengan kata
lain, ekonomi adalah praktik pembelian barang dan jasa input dengan tingkat
kualitas teretentu pada harga terbaik yang dimungkinkan (<i style="mso-bidi-font-style: normal;">spending less</i>).</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 2.0cm; mso-add-space: auto; text-align: justify; text-indent: 1.0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 2.0cm; mso-add-space: auto; mso-list: l17 level1 lfo22; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Efisiensi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 2.0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Efisiensi berhubungan erat dengan konsep
produktifitasnya. Pengukuran efisiensi dilakukan dengan menggunakan
perbandingan antara output yang dihasilakn terhadap input yang diguakan (<i style="mso-bidi-font-style: normal;">cosh of output</i>), dan dapat dikatakan
efisien apabila suatu produk atau hasil kerja tertentu dapat dicapai dengan
penggunaan sumber daya dan dana yang serendah-rendahnya (<i style="mso-bidi-font-style: normal;">Spending well</i>).</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 2.0cm; mso-add-space: auto; mso-list: l17 level1 lfo22; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Efektifitas</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 2.0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pada dasarnya berhubungan erat dengan
pencapaian tujuan atau target kebijakan (hasil guna). Kegiatan operasional
dikatakan efektif apabila proses kegiatan mencapai tujuan dan sasaran akhir
kebijakan (<i style="mso-bidi-font-style: normal;">spending wisely</i>).</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 35.45pt; mso-add-space: auto; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Dari uraian
diatas <i style="mso-bidi-font-style: normal;">value for money</i> sangat
berkaitan. Ekonomi membahas masukan (<i style="mso-bidi-font-style: normal;">input</i>),
efisiensi membahas masukan (<i style="mso-bidi-font-style: normal;">input</i>) dan
keluaran (<i style="mso-bidi-font-style: normal;">output</i>), dan efektifitas
membahas mengenai keluaran (<i style="mso-bidi-font-style: normal;">output</i>)
dan dampak (<i style="mso-bidi-font-style: normal;">outcome</i>). Dan hubungan
nya dapat digambarkan sebagai berikut:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 72.0pt; mso-add-space: auto; text-align: justify; text-indent: 36.0pt;">
<span style="mso-ignore: vglayout;">
</span></div>
<table align="left" cellpadding="0" cellspacing="0">
<tbody>
<tr>
<td height="8" width="31"><br /></td>
</tr>
<tr>
<td><br /></td>
<td></td>
</tr>
</tbody></table>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; mso-list: l18 level1 lfo21; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Indikator
efektifitas biaya (<i style="mso-bidi-font-style: normal;">Cost-Effectiveness</i>)</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Indikator
efisiensi dan efektifitas harus digunakan secara bersama-sama. Karena disatu
pihak mungkin pelaksanaanya sudah dilakukan secara ekonomis dan efisien akan
tetapi <i style="mso-bidi-font-style: normal;">output</i> yang dihasilkan tidak
sesuai target. Sedang dipihak lain, program dikatakan efektif dalam mencapai
tujuan, tetapi tidak dicapai dengan cara ekonomis dan efisien. Jika suatu
program efektif dan efisien maka program tersebut dikatakan <i style="mso-bidi-font-style: normal;">cost-effectivenness</i>.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 21.3pt; mso-list: l16 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">L.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>LANGKAH-LANGKAH PENGUKURAN <i style="mso-bidi-font-style: normal;">VALUE FOR MONEY</i></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; mso-list: l12 level1 lfo26; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pengukuran
Ekonomi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pengukuran
ekonomi hanya mempertimbangkan masukan yang dipergunakan dan merupakan ukuran
relatif.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; mso-list: l12 level1 lfo26; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pengukuran
Efisiensi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Efisiensi dapat
diukur dengan rasio antara <i style="mso-bidi-font-style: normal;">output</i>
dengan <i style="mso-bidi-font-style: normal;">input</i>.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; text-align: justify;">
<span style="mso-text-raise: -10.5pt; position: relative; top: 10.5pt;"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>Rasio efisiensi
tidak dinyatakan dalam bentuk absolute tetapi dalam bentuk relative, karena
efisiensi diukur dengan membandingkan keluaran dan masukan, maka perbaikan
efisiensi dapat dilakukan dengan cara:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 54.0pt; mso-add-space: auto; mso-list: l25 level1 lfo23; text-align: justify; text-indent: -18.0pt;">
<div class="separator" style="clear: both; text-align: center;">
</div>
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Meningkatkan
<i style="mso-bidi-font-style: normal;">output</i> pada tingkat <i style="mso-bidi-font-style: normal;">input</i> yang sama</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 54.0pt; mso-add-space: auto; mso-list: l25 level1 lfo23; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Meningkatkan
<i style="mso-bidi-font-style: normal;">output</i> dalam proporsi yang lebih
besar daripada proporsi peningkatan <i style="mso-bidi-font-style: normal;">input</i>.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 54.0pt; mso-add-space: auto; mso-list: l25 level1 lfo23; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Menurunkan
<i style="mso-bidi-font-style: normal;">input</i> pada tingkatan <i style="mso-bidi-font-style: normal;">output</i> yang sama.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 54.0pt; mso-add-space: auto; mso-list: l25 level1 lfo23; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Menurunkan
<i style="mso-bidi-font-style: normal;">input</i> dalam proporsi yang lebih besar
daripada proporsi penurunan <i style="mso-bidi-font-style: normal;">output</i>.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; mso-list: l12 level1 lfo26; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pengukuran
Efektifitas</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Efektifitas
adalah ukuran berhasil tidaknya suatu organisasi mencapai tujuannya. Apabila
suatu organisasi berhasil mencapai tujuan, maka organisasi tersebut dikatakan
telah berjalan dengan efektif. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; mso-list: l12 level1 lfo26; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pengukuran <i style="mso-bidi-font-style: normal;">Outcome</i></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;">
<i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Outcome</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> adalah dampak suatu program atau
kegiatan terhadap masyarakat. <i style="mso-bidi-font-style: normal;">Outcome</i>
lebih tinggi nilainya daripada output, karena <i style="mso-bidi-font-style: normal;">output</i> hanya mengukur hasil tanpa mengukur dampaknya terhadap
masyarakat, sedangkan <i style="mso-bidi-font-style: normal;">outcome</i>
mengukur kualitas <i style="mso-bidi-font-style: normal;">output</i> dan dampak
yang dihasilkan (Smith, 1996)</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l12 level1 lfo26; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Estimasi
Indikator Kinerja</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-tab-count: 1;"> </span>Estimasi dapat dilakukan dengan
menggunakan :</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 2.0cm; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l1 level1 lfo24; tab-stops: 49.65pt; text-align: justify; text-indent: -21.25pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kinerja
tahun lalu</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 49.65pt; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Digunakan sebagai dasar untuk
mengestimasi indikator kinerja. Karena merupakan perbandingan bagi unit untuk
melihat seberapa besar kinerja yang telah dilakukan. Disamping itu terdapat <i style="mso-bidi-font-style: normal;">time lag</i> antara aktivitas yang telah
dilakukan dengan dampak yang timbul dari aktivitas tersebut. Dampak yang timbul
pada tahun sekarang dapat dirasakan pada tahun yang akan datang.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 2.0cm; mso-add-space: auto; mso-list: l1 level1 lfo24; tab-stops: 49.65pt; text-align: justify; text-indent: -21.25pt;">
<i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></i><i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Expert Judgement</span></i></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 49.65pt; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Digunakan karena kinerja tahun lalu yang
sangat berpengaruh terhadap kinerja berikutnya. Teknik ini menggunakan
pengetahuan dan pengalaman dalam mengestimasi indikator kinerja. <i style="mso-bidi-font-style: normal;">Expert judgrment</i> digunakan untuk
melakukan estimasi kinerja. Selain itu dari segi biaya juga tidak terlalu
mahal. Tetapi mempunyai kelemahan yaitu sangat tergantung pada pandangan
subyektif para pengambil keputusan. Dampak dari pencapaian kinerja tidak secara
otomatis dapat dikatakan bahwa unit tersebut mengalami peningkatan kinerja. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 2.0cm; mso-add-space: auto; mso-list: l1 level1 lfo24; tab-stops: 49.65pt; text-align: justify; text-indent: -21.25pt;">
<i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></i><i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Trend</span></i></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 49.65pt; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Digunakan dalam mengestimasi indikator
kinerja karena adanya pengaruh waktu dalam pencapaian kinerja unit kerja.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 2.0cm; mso-add-space: auto; mso-list: l1 level1 lfo24; tab-stops: 49.65pt; text-align: justify; text-indent: -21.25pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Regresi
</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 49.65pt; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Regresi dilakukan untuk menentukan
seberapa besar pengaruh variabel-variabel independen mampu mempengaruhi
variabel dependen.</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l12 level1 lfo26; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pertimbangan
dalam Membuat Indikator Kinerja</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 34.9pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Langkah
awal dalam membuat indikator kinerja ekonomi, efisiensi, dan efektivitas adalah
memahami operasi dalam menganalisis kegiatan dan program yang akan
dilaksanakan. Terdapat dua jenis kebijakan yaitu <i style="mso-bidi-font-style: normal;">input</i> dan proses yang mempunyai tujuan untuk mengatur alokasi
sumber daya <i style="mso-bidi-font-style: normal;">input</i> untuk dikonversi
menjadi <i style="mso-bidi-font-style: normal;">output</i> melalui satu atau
beberapa proses konversi atau operasi.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 35.45pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Hasil
kebijakan ada tiga jenis, yaitu : output, akibat, dampak, dan distribusi
manfaat. <i style="mso-bidi-font-style: normal;">Output</i> yang diproduksi
diharapkan akan memberikan sejumlah akibat dan dampak yang positif tehadap
tujuan program. Hal ini disebut dengan <i style="mso-bidi-font-style: normal;">outcome</i>
program.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 35.45pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Apabila
ukuran <i style="mso-bidi-font-style: normal;">outcome</i> tidak bersedia dan
ukuran efektivitas suatu program yang dapat dikuantifikasi tidak dapat
ditentukan, maka perlu dikembangkan ukuran kinerja antara. Karena ukuran
kinerja pengganti tidak dapat mengukur secara tepat dalam pencapaian program.
Terlalu banyak perhatian terhadap ukuran pengganti tersebut dapat menyebabkan
perilaku disfungsional pada manajer dan pengambilan keputusan.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 35.45pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Contoh indikator kinerja di Perguruan
Tinggi</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid black .5pt; mso-border-insideh: .5pt solid black; mso-border-insidev: .5pt solid black; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td colspan="2" style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 436.0pt;" valign="top" width="581"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pertimbangan Input</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 218.0pt;" valign="top" width="291"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Input
Mahasiswa</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 218.0pt;" valign="top" width="291"><div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 23.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l10 level1 lfo25; text-align: justify; text-indent: -14.2pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Latar belakang sosial ekonomi</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 23.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l10 level1 lfo25; text-align: justify; text-indent: -14.2pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Latar belakang budaya</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 218.0pt;" valign="top" width="291"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Sumber
Daya</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 218.0pt;" valign="top" width="291"><div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 23.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l10 level1 lfo25; text-align: justify; text-indent: -14.2pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Jumlah dosen</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 23.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l10 level1 lfo25; text-align: justify; text-indent: -14.2pt;">
<a href="http://www.blogger.com/blogger.g?blogID=8973288212438343764" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"></a><a href="http://www.blogger.com/blogger.g?blogID=8973288212438343764" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"></a><a href="http://www.blogger.com/blogger.g?blogID=8973288212438343764" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"></a><a href="http://www.blogger.com/blogger.g?blogID=8973288212438343764" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Fasilitas</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td colspan="2" style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 436.0pt;" valign="top" width="581"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Indikator Proses</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 218.0pt;" valign="top" width="291"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Staf
</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 218.0pt;" valign="top" width="291"><div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 23.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l10 level1 lfo25; text-align: justify; text-indent: -14.2pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kualitas dosen</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 23.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l10 level1 lfo25; text-align: justify; text-indent: -14.2pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Tingkat perpindahan dosen</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 218.0pt;" valign="top" width="291"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Perkuliahan</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 218.0pt;" valign="top" width="291"><div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 23.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l10 level1 lfo25; text-align: justify; text-indent: -14.2pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Frekuensi temu kelas dan konsultasi</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 23.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l10 level1 lfo25; text-align: justify; text-indent: -14.2pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Rasio dosen</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 6;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 218.0pt;" valign="top" width="291"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kurikulum</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 218.0pt;" valign="top" width="291"><div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 23.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l10 level1 lfo25; text-align: justify; text-indent: -14.2pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Mata kuliah utama</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 23.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l10 level1 lfo25; text-align: justify; text-indent: -14.2pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Mata kuliah pilihan</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 7;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 218.0pt;" valign="top" width="291"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Daya
Dukung Pendidikan</span></div>
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<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 218.0pt;" valign="top" width="291"><div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 23.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l10 level1 lfo25; text-align: justify; text-indent: -14.2pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Forum-forum ilmiah</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 23.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l10 level1 lfo25; text-align: justify; text-indent: -14.2pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Saran olahraga</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 8;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 218.0pt;" valign="top" width="291"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Organisasi</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 218.0pt;" valign="top" width="291"><div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 23.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l10 level1 lfo25; text-indent: -14.2pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Manajemen perguruan tinggi</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 23.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l10 level1 lfo25; text-indent: -14.2pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Organisasi mahasiswa</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 9;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 218.0pt;" valign="top" width="291"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Mutually</span></i></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 218.0pt;" valign="top" width="291"><div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 23.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l10 level1 lfo25; text-align: justify; text-indent: -14.2pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Tingkat ekspektasi dosen</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 23.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l10 level1 lfo25; text-align: justify; text-indent: -14.2pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Tingkat tanggung jawab mahasiswa</span></div>
</td>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Indikator <i style="mso-bidi-font-style: normal;">Output</i></span></div>
</td>
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<tr style="mso-yfti-irow: 11;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 218.0pt;" valign="top" width="291"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Mahsiswa</span></div>
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<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 218.0pt;" valign="top" width="291"><div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 23.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l10 level1 lfo25; text-indent: -14.2pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Sikap dan perilaku masasiswa</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 23.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l10 level1 lfo25; text-indent: -14.2pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Tingkat kehadiran dan ketidak hadiran</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 12; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 218.0pt;" valign="top" width="291"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Dosen
</span></div>
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<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 218.0pt;" valign="top" width="291"><div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 23.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l10 level1 lfo25; text-align: justify; text-indent: -14.2pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Tingkat kehadiran dan ketidakhadiran</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 23.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l10 level1 lfo25; text-align: justify; text-indent: -14.2pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Keterlambatan</span></div>
</td>
</tr>
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<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">DAFTAR
PUSTAKA</span></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; text-align: center;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 63.8pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: -1.0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Bastian,
Indra. 2006. <i style="mso-bidi-font-style: normal;">Akuntansi Sektor Publik:
Suatu Pengantar</i>. Jakarta: Erlangga.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Mardiasmo. 2009.
<i style="mso-bidi-font-style: normal;">Akuntansi Sektor Publik</i>. Yogyakarta:
Penerbit Andi.</span></div>
Anita Putrihttp://www.blogger.com/profile/12687884138866637501noreply@blogger.com6tag:blogger.com,1999:blog-8973288212438343764.post-79502906741382897442012-10-02T20:24:00.001-07:002012-10-02T20:25:13.192-07:00Auditing Sektor Publik<!--[if gte mso 9]><xml>
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<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"></span></b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Audit kinerja
yang meliputi audit ekonomi, efisiensi, dan efektivitas, pada dasarnya
merupakan perluasan dari audit keuangan dalam hal tujuan dan prosedurnya. Audit
kerja memfokuskan pemeriksaan pada tindakan-tindakan dan kejadian-kejadian
ekonomi yang menggambarkan kinerja entitas atau fungsi yang diaudit. Kinerja
suatu organisasi dinilai baik jika organisasi yang bersangkutan mampu
melaksanakan tugas-tugas dalam rangka mencapai tujuan yang telah ditetapkan
pada standar yang tinggi dengan biaya yang rendah. Secara teknis kinerja yang
baik bagi suatu organisasi dicapai ketika administrasi dan penyedia jasa oleh
organisasi yang bersangkutan dilakukan pada tingkat yang ekonomis, efisien dan
efektif. Konsep ekonomi, efisiensi dan efektifitas saling berhubungan satu sama
lain dan tidak dapat dimaknai secara terpisah.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Konsep ekonomi memastikan biaya input
yang digunakan dalam operasional organisasi dapat diminimalkan, konsep efisien
memastikan output yang maksimal dapat dicapai dengan sumber daya yang tersedia,
dan konsep efektif berarti jasa yang disediakan/dihasilkan oleh organisasi
dapat melayani kebutuhan pengguna jasa dengan tepat. Ekonomi mempunyai arti
biaya terendah, sedangkan efisiensi mengacu pada rasio terbaik antara output
dengan biaya (input). </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pada audit
ekonomi dan efisiensi, ukuran output idealnya dispesifikasikan oleh organisasi
yang bersangkutan dan ukuran tersebut digunakan untuk mengukur kinerja
manajemen. Prosedur untuk melakukan audit ekonomi dan efisiensi sama dengan
jenis audit yang lainnya. Secara umum, tahapan-tahapan audit yang dilakukan
meliputi perencanaan audit, menganalisis<i style="mso-bidi-font-style: normal;"> </i>sistem
akuntansi dan pengendalian intern, menguji sistem akuntansi dan pengendalian
intern, melaksanakan audit dan menyampaikan laporan. Audit ekonomi dan
efisiensi bertujuan menentukan apakah suatu entitas telah memperoleh,
melindungi dan menggunakan sumberdayanya secara ekonomis dan efisien serta
mengetahui <i style="mso-bidi-font-style: normal;">inefisiensi</i> termasuk ketidakmampuan
organisasi dalam mengelola sistem informasi, prosedur administrasi, dan
struktur organisasi</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Efektivitas
berkaitan dengan pencapaian tujuan. Audit efektivitas bertujuan menentukan:</span></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Tingkat
pencapaian hasil atau manfaat yang diinginkan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kesesuaian
hasil dengan tujuan yang ditetapkan sebelumnya</span></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Apakah
entitas yang diaudit telah mempertimbangkan alternatif lain yang memberikan
hasil yang sama dengan biaya yang paling rendah</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Meskipun
efektifitas suatu program tidak dapat diukur secara langsung, ada beberapa
alternatif yang dapat digunakan untuk mengevaluasi pelaksanaan suatu program
yaitu proksi untuk mengukur dampak/pengaruh, evaluasi oleh konsumen, dan
evaluasi yang menitikberatkan pada proses bukan hasil.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<i style="mso-bidi-font-style: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Value
for money</span></i><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">
audit secara umum mempunyai tiga kategori kegiatan yaitu “<i style="mso-bidi-font-style: normal;">By product</i>” <i style="mso-bidi-font-style: normal;">VFM work, an
“Arrangement Review</i>”, dan <i style="mso-bidi-font-style: normal;">Performance
Review</i>. Prasyarat-prasyarat yang harus dipenuhi dalam audit kinerja yaitu
auditor, <i style="mso-bidi-font-style: normal;">auditee</i>, <i style="mso-bidi-font-style: normal;">recipent</i>; hubungan akuntabilitas antara <i style="mso-bidi-font-style: normal;">auditee</i> dan audit <i style="mso-bidi-font-style: normal;">recipent</i>; independensi antara auditor dan <i style="mso-bidi-font-style: normal;">auditee</i>; pengujian dan evaluasi tertentu atas aktivitas yang
menjadi tanggung jawab <i style="mso-bidi-font-style: normal;">auditee</i> oleh
auditor untuk <i style="mso-bidi-font-style: normal;">audit</i> <i style="mso-bidi-font-style: normal;">recipent</i>. Secara umum, ada dua prosedur utama
untuk melaksanakan praktik auditing terhadap kinerja organisasi secara
komprehensif yaitu <i style="mso-bidi-font-style: normal;">management and technical
review </i>dan<i style="mso-bidi-font-style: normal;"> special studies.</i></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Audit kinerja
terhadap lembaga-lembaga pemerintah di Indonesia berpedoman pada Standar Audit
Pemerintah (SAP) yang dikeluarkan oleh Badan Pemeriksa Keuangan (BPK) tahun
1995. Menurut Standar Audit Pemerintah pedoman tersebeut adalah Standar Umum,
Standar Pekerjaan Lapangan Audit Kinerja, dan Standar Pelaporan Audit Kinerja.
Pengawasan dilakukan oleh pihak diluar eksekutif, pengendalian dilakukan oleh
pihak eksekutif, dan pemeriksaan dilakukan oleh pihak yang independen.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Sebelum
melakukan audit, auditor terlebih dahulu harus memperoleh informasi umum
organisasi guna mendapatkan pemahaman yang memadai tentang lingkungan
organisasi yang diaudit sebagai dasar untuk memperoleh penjelasan dan analisis
yang lebih mendalam mengenai sistem pengendalian manajemen. Struktur audit
kinerja terdiri dari berbagai tahap.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Tahap pengenalan
dan perencanaan terdiri dari dua elemen yaitu survei pendahuluan dan <i style="mso-bidi-font-style: normal;">review</i> sistem pengendalian manajemen.
Pekerjaan yang dilakukan masing-masing elemen bertujuan menghasilkan rencana
penelitian yang detail yang membantu auditor dalam mengukur kinerja dan
mengembangkan temuan berdasarkan perbandingan antara kinerja dan kriteria yang
telah ditetapkan sebelumnya.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Tahapan-tahapan
dalam audit kinerja disusun untuk membantu auditor dalam mencapai tujuan audit
kinerja. <i style="mso-bidi-font-style: normal;">Review</i> hasil-hasil program
akan membantu auditor untuk mengetahui apakah entitas telah melakukan sesuatu
yang benar. <i style="mso-bidi-font-style: normal;">Review</i> ekonomis dan
efisiensi akan mengarahkan auditor untuk mengetahui apakah entitas telah
melakukan sesuatu yang benar tadi secara ekonomis dan efisien. <i style="mso-bidi-font-style: normal;">Review</i> kepatuhan akan membantu auditor
untuk menentukan apakah entitas telah melakukan segala sesuatu dengan cara-cara
yang benar, sesuai dengan peraturan dan hukum yang berlaku. Masing-masing
elemen tersebut dapat dijalankan sendiri-sendiri atau secara bersama-sama
tergantung pada sumber daya yang ada dan pertimbangan waktu. Dalam menjalankan
elemen-elemen tersebut auditor juga harus mempertimbangkan masalah biaya. Atas
dasar pertimbangan tersebut, disarankan agar elemen-elemen tersebut dijalankan
secara terpisah. Secara lebih rinci, komponen audit terdiri dari, identifikasi
lingkungan manajemen, perencanaan dan tujuan, struktur organisasi, kebijakan
dan praktik, sistem dan prosedur, pengendalian dan metode pengendalian, sumber
daya manusia dan lingkungan fisik, praktik pengelolaan staff, analisis fiskal,
dan area khusus investigasi.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pengorganisasian
dan pelaporan temuan-temuan audit secara tertulis akan membuat hasil pekerjaan
yang telah dilakukan menjadi lebih permanen dan penting untuk akuntabilitas
publik. Laporan secara tertulis merupakan sebuah ukuran yang nyata atas nilai
sebuah pemeriksaan yang dilakukan oleh auditor. Tanpa memandang sejauh mana
profesionalisme dan kemampuan pemeriksaan yang dimiliki auditor, laporan yang
disajikan oleh auditor merupakan kriteria yang penting bagi kesuksesan atau
kegagalan pekerjaannya.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Masih ada
aktivitas lain yaitu tahap penindaklanjutan yang melibatkan auditor, <i style="mso-bidi-font-style: normal;">auditee</i>, dan pihak lain yang berkompeten.
Tahap penindaklanjutan didisain untuk memastikan/memberikan pendapat apakah
rekomendasi yang diusulkan oleh auditor sudah diimplementasikan. Prosedur <i style="mso-bidi-font-style: normal;">review follow-up </i>dimulai dengan tahap
perencanaan melalui pertemuan dengan pihak manajemen untuk mengetahui
permasalahan yang dihadapi organisasi dalam mengimplementasikan rekomendasi
auditor. Kemudian auditor mengumpulkan data-data yang ada dan melakukan
analisis terhadap data-data tersebut untuk kemudian disusun dalam sebuah
laporan. Dari sisi auditor, hal-hal yang perlu diperhatikan dalam tahap
penindaklanjutan adalah dasar untuk melakukan <i style="mso-bidi-font-style: normal;">follow-up</i>, pelaksanaan <i style="mso-bidi-font-style: normal;">review
follow-up</i>, dan batasan <i style="mso-bidi-font-style: normal;">review
follow-up. </i></span></div>
Anita Putrihttp://www.blogger.com/profile/12687884138866637501noreply@blogger.com1tag:blogger.com,1999:blog-8973288212438343764.post-35938817451714588892012-10-02T01:53:00.001-07:002012-10-02T02:06:51.511-07:00Aku Suka Melihat Senyummu<i>Aku suka melihat senyummu</i><br />
<i>Seperti sinar mentari pagi</i><br />
<i><br /></i>
<i>Aku suka melihat senyummu</i><br />
<i>Yang selalu memberi harapan</i><br />
<i><br /></i>
<i>Aku suka melihat senyummu</i><br />
<i>Menandakan semua baik-baik saja</i><br />
<i><br /></i>
<i>Aku suka melihat senyummu</i><br />
<i>Pada hal yang kau suka</i><br />
<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgsQ9QdDTTWxvCAVPGrWXHAaNKpGPNGyfA-0aoavS2fvgNxeUqQzmTnydmOPqdBnYu3PDRhuM5Y-vNPIae9lhVsR-bm-yjpmb8NXvYj8NPbxbRnE0x3s7gnV5SxfpxPxLZv2YDDpy1bLOh9/s1600/bunga-senyum.JPG" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><i><img border="0" height="171" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgsQ9QdDTTWxvCAVPGrWXHAaNKpGPNGyfA-0aoavS2fvgNxeUqQzmTnydmOPqdBnYu3PDRhuM5Y-vNPIae9lhVsR-bm-yjpmb8NXvYj8NPbxbRnE0x3s7gnV5SxfpxPxLZv2YDDpy1bLOh9/s320/bunga-senyum.JPG" width="320" /></i></a></div>
<i><br /></i>
<i>Aku suka melihat senyummu</i><br />
<i>Menertawakan hal-hal lucu</i><br />
<i><br /></i>
<i>Aku suka melihat senyummu</i><br />
<i>Menertawakan sebuah kecorobahan</i><br />
<i><br /></i>
<i>Aku suka melihat senyummu</i><br />
<i>Seperti gempa yang meruntuhkan segalanya</i><br />
<i><br /></i>
<i>Aku suka melihat senyummu</i><br />
<i>Seperti sakura di musim semi</i><br />
<i><br /></i>
<i>Aku suka melihat senyummu</i><br />
<i>Yang penuh kehangatan</i><br />
<i><br /></i>
<i>Aku suka melihat senyummu</i><br />
<i>Yang penuh ketulusan</i><br />
<i><br /></i>
<i>Aku suka melihat senyummu</i><br />
<i>Yang penuh kelembutan</i><br />
<i><br /></i>
<i>Aku suka melihat senyummu</i><br />
<i>Meski terkadang kau sembunyikan</i><br />
<i><br /></i>
<i>Aku suka melihat senyummu untukku...</i><br />
<i><br /></i>
<br />
<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhfmK0ofUsGSO7GX5Yw2UwOUJ7WrNF3bN8wn6DRHXQl4i5bOtVlgWiLgUaUGo04R-z_jty4oq8mSn53D_q7nVa6jGUXifH4bpwa-FtjWAl4uT24mXUGN5hx1mKn7rajySz7UaNvf13ACMKU/s1600/smile.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><i><img border="0" height="213" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhfmK0ofUsGSO7GX5Yw2UwOUJ7WrNF3bN8wn6DRHXQl4i5bOtVlgWiLgUaUGo04R-z_jty4oq8mSn53D_q7nVa6jGUXifH4bpwa-FtjWAl4uT24mXUGN5hx1mKn7rajySz7UaNvf13ACMKU/s320/smile.jpg" width="320" /></i></a></div>
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<br />Anita Putrihttp://www.blogger.com/profile/12687884138866637501noreply@blogger.com0tag:blogger.com,1999:blog-8973288212438343764.post-50076828388345244032012-07-30T21:58:00.000-07:002012-07-30T21:58:36.517-07:00Value For Money Audit<div class="MsoNormal" style="line-height: normal; text-align: justify; text-indent: .5in;">
<div style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;">
<img class="rg_i" data-sz="f" height="200" name="faIBK55k0g4x4M:" src="data:image/jpeg;base64,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" style="margin: -17px 0px 0px;" width="200" /><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> </span></div>
<div style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;">
<br /></div>
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Audit kinerja
yang meliputi audit ekonomi, efisiensi, dan efektivitas, pada dasarnya
merupakan perluasan dari audit keuangan dalam hal tujuan dan prosedurnya. Pada
audit keuangan dan audit kinerja, tidak terdapat perbedaan definisi yang tajam
karena definisi audit kinerja sebagai suatu proses dapat diturunkan dari
definisi audit keuangan. </span><br />
<br />
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Audit kerja memfokuskan pemeriksaan pada
tindakan-tindakan dan kejadian-kejadian ekonomi yang menggambarkan kinerja
entitas atau fungsi yang diaudit. Kinerja suatu organisasi dinilai baik jika
organisasi yang bersangkutan mampu melaksanakan tugas-tugas dalam rangka
mencapai tujuan yang telah ditetapkan pada standar yang tinggi dengan biaya
yang rendah. Secara teknis kinerja yang baik bagi suatu organisasi dicapai
ketika administrasi dan penyedia jasa oleh organisasi yang bersangkutan
dilakukan pada tingkat yang ekonomis, efisien dan efektif. Konsep ekonomi,
efisiensi dan efektifitas saling berhubungan satu sama lain dan tidak dapat
diartikan/dimaknai secara terpisah atau sendiri-sendiri. Konsep ekonomi
memastikan bahwa biaya input yang digunakan dalam operasional organisasi dapat
diminimalkan, konsep efisien memastikan bahwa output yang maksimal dapat
dicapai dengan sumber daya yang tersedia, konsep efektif berarti bahwa jasa
yang disediakan/dihasilkan oleh organisasi dapat melayani kebutuhan pengguna
jasa dengan tepat. </span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify; text-indent: .5in;">
<br />
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Ekonomi
mempunyai arti biaya terendah, sedangkan efisiensi mengacu pada rasio terbaik
antara output dengan biaya (input). Pada audit ekonomi dan efisiensi, ukuran
output idealnya dispesifikasikan oleh organisasi yang bersangkutan dan ukuran tersebut
digunakan untuk mengukur kinerja manajemen. Prosedur untuk melakukan audit
ekonomi dan efisiensi sama dengan jenis audit yang lainnya. Secara umum,
tahapan-tahapan audit yang dilakukan meliputi perencanaan audit, me review
sistem akuntansi dan pengendalian intern, menguji sistem akuntansi dan
pengendalian intern, melaksanakan audit dan menyampaikan laporan. Audit ekonomi
dan efisiensi bertujuan untuk menentukan:</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-left: .75in; mso-add-space: auto; mso-list: l1 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">1.<span style="font: 7pt "Times New Roman";">
</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Apakah
suatu entitas telah memperoleh, melindungi dan menggunakan sumberdayanya
(seperti karyawan, gedung, ruang dan peralatan kantor) secara ekonomis dan
efisien.</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-left: .75in; mso-add-space: auto; mso-list: l1 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">2.<span style="font: 7pt "Times New Roman";">
</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Penyebab
terjadinya praktik-praktik yang tidak ekonomis atau tidak efisien, termasuk
ketidakmampuan organisasi dalam mengelola sistem informasi, prosedur
administrasi, dan struktur organisasi</span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify; text-indent: .5in;">
<br />
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Efektivitas
berkaitan dengan pencapaian tujuan. Audit efektivitas (audit program) bertujuan
untuk menentukan:</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-left: .75in; mso-add-space: auto; mso-list: l0 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">1.<span style="font: 7pt "Times New Roman";">
</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Tingkat
pencapaian hasil atau manfaat yang diinginkan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: .75in; mso-add-space: auto; mso-list: l0 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">2.<span style="font: 7pt "Times New Roman";">
</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Kesesuaian
hasil dengan tujuan yang ditetapkan sebelumnya</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-left: .75in; mso-add-space: auto; mso-list: l0 level1 lfo2; text-align: justify; text-indent: -.25in;">
<div style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;">
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">3.<span style="font: 7pt "Times New Roman";">
</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Apakah
entitas yang diaudit telah mempertimbangkan alternatif lain yang memberikan
hasil yang sama dengan biaya yang paling rendah</span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Meskipun
efektifitas suatu program tidak dapat diukur secara langsung, ada beberapa
alternatif yang dapat digunakan untuk mengevaluasi pelaksanaan suatu program
yaitu proksi untuk mengukur dampak/pengaruh, evaluasi oleh konsumen, dan
evaluasi yang menitikberatkan pada proses bukan hasil.</span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Value for money
audit secara umum mempunyai tiga kategori kegiatan yaitu “By product” VFM work,
an “Arrangement Review”, dan Performance Review. Prasyarat-prasyarat yang harus
dipenuhi dalam audit kinerja yaitu auditor, auditee, recipent; hubungan akuntabilitas
antara auditee dan audit recipent; independensi antara auditor dan auditee;
pengujian dan evaluasi tertentu atas aktivitas yang menjadi tanggung jawab
auditee oleh auditor untuk audit recipent. Secara umum, ada dua prosedur utama
untuk melaksanakan praktik auditing terhadap kinerja organisasi secara
komprehensif yaitu management and technical review dan special studies.</span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Sejauh ini,
audit kinerja terhadap lembaga-lembaga pemerintah di Indonesia dilakukan dengan
berpedoman pada Standar Audit Pemerintah (SAP) yang dikeluarkan oleh Badan
Pemeriksa Keuangan (BPK) tahub 1995. Standar yang menjadi pedoman dalam audit
kinerja terhadap lembaga pemerintah menurut Standar Audit Pemerintah adalah
Standar Umum, Standar Pekerjaan Lapangan Audit Kinerja, dan Standar Pelaporan
Audit Kinerja. Pengawasan dilakukan oleh pihak diluar eksekutif, pengendalian
dilakukan oleh pihak eksekutif, dan pemeriksaan dilakukan oleh pihak yang
independen.</span></div>Anita Putrihttp://www.blogger.com/profile/12687884138866637501noreply@blogger.com0tag:blogger.com,1999:blog-8973288212438343764.post-45122031914206242012-07-25T23:54:00.002-07:002012-07-26T21:37:46.123-07:00SISTEM INFORMASI EKSEKUTIF<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
</div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify; text-indent: 7.1pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 10pt;">Sistem informasi</span></b><span style="font-family: "Times New Roman","serif"; font-size: 10pt;"> merupakan satu kesatuan
unsur (manusia dan peralatan) yang bekerja secara bersama untuk melaksanakan
pengolahan informasi dari mulai pengumpulan,pengolahan, penyimpanan dan
pendistribusiannya. <b style="mso-bidi-font-weight: normal;">Eksekutif</b>merupakan
pelaksana/yang bertindak untuk melaksanakan suatu system informasi.Contoh,
direktur, kepala–kepala bagian, presiden atau gubernur bagian.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify; text-indent: 7.1pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">Jika tidak ada Sistem
Informasi Eksekutif dan hanya ada sistem informasi fungsional, manajer pucuk
akan menerima semua informasi dari subsistem-subsistem fungsional dan para
eksekutif harus menyarikan dan mensintesiskan data menjadi suatu bentuk yang
berarti bagi mereka. Sistem informasi eksekutif membebaskan eksekutif dari
tugas tersebut.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify; text-indent: 7.1pt;">
<div style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;"> </span><img height="200" id="il_fi" src="http://www.scanie.com/media/catalog/product/cache/1/image/9df78eab33525d08d6e5fb8d27136e95/c/o/cover-eksekutif_389_april_2012.jpg" style="padding-bottom: 8px; padding-right: 8px; padding-top: 8px;" width="150" /></div>
<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 10pt;">Executive Information System</span></i></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 10pt;"> (EIS) </span></b><span style="font-family: "Times New Roman","serif"; font-size: 10pt;">disebut juga sebagai <i style="mso-bidi-font-style: normal;">Executive Support System</i> (ESS) atau <b style="mso-bidi-font-weight: normal;">Sistem Informasi Eksekutif</b> adalah
sistem berbasis komputer yang interaktif, yang memungkinkan pihak eksekutif
untuk mengakses data dan informasi, sehingga dapat dilakukan pengidentifikasian
masalah, pengeksplorasian solusi, dan menjadi dasar dalam proses perencanaan
yang sifatnya strategis.<b style="mso-bidi-font-weight: normal;">Sistem informasi
eksekutif</b> merupakan suatu bagian yang menyediakan informasi bagi eksekuif
mengenai kinerja keseluruhan perusahaan.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-layout-grid-align: none; text-align: justify; text-autospace: none;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 10pt;">Faktor -
faktor penentu keberhasilan penerapan </span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 10pt;">Sistem Informasi Eksekutif</span></b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 14.2pt; margin-right: 0in; margin-top: 0in; mso-layout-grid-align: none; mso-list: l4 level1 lfo1; text-align: justify; text-autospace: none; text-indent: -14.2pt;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 9pt;">1.<span style="font: 7pt "Times New Roman";">
</span></span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 10pt;">Sponsor Eksekutif</span></b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 14.2pt; margin-right: 0in; margin-top: 0in; mso-layout-grid-align: none; text-align: justify; text-autospace: none;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">Yang mengerti dan berkomitmen
eksekutif tingkat puncak (CEO) harus berfungsi sebagai sponsor eksekutif Sistem
Informasi Eksekutif agar mampu menorong penerapan Sistem Informasi Eksekutif
diperusahaan.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 14.2pt; margin-right: 0in; margin-top: 0in; mso-layout-grid-align: none; mso-list: l4 level1 lfo1; text-align: justify; text-autospace: none; text-indent: -14.2pt;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 9pt;">2.<span style="font: 7pt "Times New Roman";">
</span></span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 10pt;">Sponsor Operasi</span></b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 14.2pt; margin-right: 0in; margin-top: 0in; mso-layout-grid-align: none; text-align: justify; text-autospace: none;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">Jika sponsor eksekutif
terlalu sibuk, maka sebagian tugas dilimpahkan kepada eksekutif puncak lain
sebagai sponsor operasi yang bekerja sama dengan spesialis informasi untuk
memastikan pelaksanaan pekerjaaan.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 14.2pt; margin-right: 0in; margin-top: 0in; mso-layout-grid-align: none; mso-list: l4 level1 lfo1; text-align: justify; text-autospace: none; text-indent: -14.2pt;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 9pt;">3.<span style="font: 7pt "Times New Roman";">
</span></span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 10pt;">Staf Jasa Informasi Yang Sesuai</span></b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 14.2pt; margin-right: 0in; margin-top: 0in; mso-layout-grid-align: none; text-align: justify; text-autospace: none;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">Harus tersedia spesialis
informasi yang tidak hanya mengerti teknologi informasi, tetapi tahu juga cara
eksekutif menggunakan sistem tersebut.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 14.2pt; margin-right: 0in; margin-top: 0in; mso-layout-grid-align: none; mso-list: l4 level1 lfo1; text-align: justify; text-autospace: none; text-indent: -14.2pt;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 9pt;">4.<span style="font: 7pt "Times New Roman";">
</span></span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 10pt;">Teknologi Informasi Yang Sesuai</span></b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 14.2pt; margin-right: 0in; margin-top: 0in; mso-layout-grid-align: none; text-align: justify; text-autospace: none;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">Penggunakan teknologi
informasi harus benar-benar sesuai dengan keinginan eksekutif, tidak lebih atau
kurang.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 14.2pt; margin-right: 0in; margin-top: 0in; mso-layout-grid-align: none; mso-list: l4 level1 lfo1; text-align: justify; text-autospace: none; text-indent: -14.2pt;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 9pt;">5.<span style="font: 7pt "Times New Roman";">
</span></span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 10pt;">Manajemen Data</span></b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 14.2pt; margin-right: 0in; margin-top: 0in; mso-layout-grid-align: none; text-align: justify; text-autospace: none;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">Tidak hanya untuk
menghasilkan informasi, eksekutif juga menginginkan sejauh mana kemutakhiran
dari data dan informasi yang dihasilkan.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 14.2pt; margin-right: 0in; margin-top: 0in; mso-layout-grid-align: none; mso-list: l4 level1 lfo1; text-align: justify; text-autospace: none; text-indent: -14.2pt;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 9pt;">6.<span style="font: 7pt "Times New Roman";">
</span></span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 10pt;">Kaitan Yang Jelas Dengan Tujuan Bisnis</span></b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 14.2pt; margin-right: 0in; margin-top: 0in; mso-layout-grid-align: none; text-align: justify; text-autospace: none;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">Sebagian besar Sistem
Informasi Eksekutif yang dirancang digunakan untuk memecahkan masalah yang
spesifik berkaitan dengan bisnis.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 14.2pt; margin-right: 0in; margin-top: 0in; mso-layout-grid-align: none; mso-list: l4 level1 lfo1; text-align: justify; text-autospace: none; text-indent: -14.2pt;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 9pt;">7.<span style="font: 7pt "Times New Roman";">
</span></span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 10pt;">Manajemen Atas Penolakan Organisasi</span></b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 14.2pt; margin-right: 0in; margin-top: 0in; mso-layout-grid-align: none; text-align: justify; text-autospace: none;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">Jika eksekutif menolak
menggunakan Sistem Informasi Eksekutif, perlu dilakukan upaya untuk mendapatkan
mengidentifikasikan satu masalah yang dihadapi eksekutif tersebut untuk
penerapannya.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 14.2pt; margin-right: 0in; margin-top: 0in; mso-layout-grid-align: none; mso-list: l4 level1 lfo1; text-align: justify; text-autospace: none; text-indent: -14.2pt;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 9pt;">8.<span style="font: 7pt "Times New Roman";">
</span></span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 10pt;">Manajemen Atas Penyebaran Dan Evolusi System</span></b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 14.2pt; margin-right: 0in; margin-top: 0in; mso-layout-grid-align: none; text-align: justify; text-autospace: none;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">Jika manajer tingkat atas
mulai menerima informasi dari Sistem Informasi Eksekutif, maka manajer tingkat
bawah menginginkan informasi yang sama, karena mereka ingin mengantisipasi
masalah dan memecahkannya sebelum manajer tingkat atas mengangap masalah
tersebut tidak terkendali.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-layout-grid-align: none; text-align: justify; text-autospace: none;">
<div style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;"> </span><img height="200" id="il_fi" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgxa4B0ZbZ7_uxRwW8Tgsjqklq4gPn-Xb2k6uu6eFSvpq9-d6qPlPzJHIm8cWirCJ5Vn2jszUWjPfXPufoWlfySNWTRjSik1r-9KFtPT7hRFz5x26cvJE-ZI-qIzTrgYnf1wfwHmp9uBbkI/s200/executive-resume.jpg" style="padding-bottom: 8px; padding-right: 8px; padding-top: 8px;" width="183" /></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">Adapun <b style="mso-bidi-font-weight: normal;">karakteristik teknologi informasi yang
dibutuhkan oleh Sistem Informasi
Eksekutif </b>adalah sebagai berikut :</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">1.<span style="font: 7pt "Times New Roman";">
</span></span><i><span style="font-family: "Times New Roman","serif"; font-size: 10pt;">Executive-friendly</span></i><span style="font-family: "Times New Roman","serif"; font-size: 10pt;">, sesuai
dengan keahlian mengoperasikan computer yang dimiliki oleh kalangan eksekutif.
Mudah digunakan dan mudah dipelajari.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">2.<span style="font: 7pt "Times New Roman";">
</span></span><span style="font-family: "Times New Roman","serif"; font-size: 10pt;">Memungkinkan pengguna untuk meng-<i>undo </i>prosedur
atau kembali ke tampilan layar yang diakses sebelumnya.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">3.<span style="font: 7pt "Times New Roman";">
</span></span><span style="font-family: "Times New Roman","serif"; font-size: 10pt;">Memiliki <i>on-line help</i>.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">4.<span style="font: 7pt "Times New Roman";">
</span></span><span style="font-family: "Times New Roman","serif"; font-size: 10pt;">Sesuai dengan kebutuhan eksekutif dalam hal
kecepatan.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">5.<span style="font: 7pt "Times New Roman";">
</span></span><i><span style="font-family: "Times New Roman","serif"; font-size: 10pt;">Graphic-oriented </span></i><span style="font-family: "Times New Roman","serif"; font-size: 10pt;">dan
dapat menampilkan tampilan grafis yang bervariasi, sesuai dengan kebutuhan.</span></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 10pt;">Sistem
Informasi Eksekutif</span></b><span style="font-family: "Times New Roman","serif"; font-size: 10pt;"> memiliki
karakteristik sebagai berikut :</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">1.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 10pt;">Disesuaikan untuk pihak eksekutif.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">2.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 10pt;">Mudah digunakan.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">3.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 10pt;">Memiliki kemampuan drill down.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">4.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 10pt;">Mendukung kebutuhan data eksternal.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">5.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 10pt;"> Dapat
membantu dalam situasi yang memiliki tingkat ketidakpastian yang tinggi.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">6.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 10pt;">Memiliki orientasi masa depan.</span></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 10pt;">Karakteristik
data yang dibutuhkan oleh Sistem Informasi Eksekutif :</span></b></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">1.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 10pt;">Data yang telah dirangkum (<i style="mso-bidi-font-style: normal;">highly summarized data</i>). Pada umumnya, eksekutif lebih mencari
rangkuman data, dibandingkan rincian data, untuk membuat keputusan.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">2.<span style="font: 7pt "Times New Roman";"> </span></span><i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 10pt;">Drill down</span></i><span style="font-family: "Times New Roman","serif"; font-size: 10pt;">. Menyediakan mekanisme yang memungkinkan eksekutif
untuk melakukan drill down, atau melihat rincian data yang menyusun rangkuman
data.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">3.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 10pt;">Integrasi data dari basis data yang berbeda - beda.
Terkadang eksekutif memerlukan data dari basis data <i style="mso-bidi-font-style: normal;">on-line</i>, seperti jumlah <i style="mso-bidi-font-style: normal;">current
budget.</i> Dalam periode tertentu, eksekutif akan memerlukan akses ke
rangkuman data yang dikelola secara statis di basis data.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">4.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 10pt;">Eksekutif lebih tertarik untuk melihat trend jangka
panjang, misalnya lima tahun ke depan.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">5.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 10pt;">Informasi menjadi lebih bermakna jika dapat
dibandingkan dengan informasi lain yang sejenis. Artinya<a href="http://www.blogger.com/blogger.g?blogID=8973288212438343764" name="_GoBack"></a>,
Sistem Informasi Eksekutif harus dapat mengakses data eksternal yang dapat
dibandingkan dengan data perusahaan. </span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">6.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 10pt;">Informasi yang disampaikan kepada eksekutif harus
dalam bentuk yang ditentukan oleh faktor penentu kesuksesan (<i style="mso-bidi-font-style: normal;">critical success factors</i>) yang
didefinisikan oleh eksekutif.</span></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 10pt;">Langkah
-langkah pengimplementasian Sistem Informasi Eksekutif</span></b><span style="font-family: "Times New Roman","serif"; font-size: 10pt;">, yaitu :</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">1.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 10pt;">Membangun data warehouse yang lengkap dan efisien.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">2.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 10pt;">Membuat <i style="mso-bidi-font-style: normal;">prototipe</i>
Sistem Informasi Eksekutif, membuat desain eksperimen dari seluruh atau
sebagian sistem, untuk mengujicobakan prosedur/prinsip, teknik atau tool
tertentu.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">3.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 10pt;">Membuat dokumentasi pengembangan EIS untuk tiap
tahap pengembangan.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">4.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 10pt;">Menggunakan dukungan otomatisasi kantor (<i style="mso-bidi-font-style: normal;">e-mail, scheduler</i>, dll). Sebelum membuat
keputusan, eksekutif perlu berdiskusi dengan staff untuk meminta pendapat dari
pihak-pihak yang dipengaruhi oleh keputusan yang akan dibuat. Dengan demikian
dapat juga dianalisis kemungkinan adanya alternatif keputusan. Setelah membuat
keputusan, eksekutif perlu melakukan sosialisasi dan <i style="mso-bidi-font-style: normal;">follow-up</i>. Otomatisasi kantor mendukung untuk kedua hal tersebut di
atas.</span></div>
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<div style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em; text-align: right;">
<img height="200" id="il_fi" src="http://www.easy-strategy.com/images/chief-executive.jpg" style="padding-bottom: 8px; padding-right: 8px; padding-top: 8px;" width="160" /></div>
<b><span style="font-family: "Times New Roman","serif"; font-size: 10pt; line-height: 150%;">Kelemahan Sistem Informasi Eksekutif</span></b></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">1.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 10pt;">Fungsinya sangat terbatas, tidak mampu melakukan
perhitungan secara kompleks.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">2.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 10pt;">Perusahaan akan berfikir dua kali untuk membuat
suatu </span><a href="http://giriayoga.com/2011/01/04/atap-teras-tf-rusak/" title="See also Atap Teras TF Rusak"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 10pt; text-decoration: none;">Sistem Informasi</span></a><span style="font-family: "Times New Roman","serif"; font-size: 10pt;"> Eksekutif, mengingat biaya pembuatan </span><a href="http://giriayoga.com/2011/01/08/tot-di-spmaa-lamongan/" title="See also ToT di SPMAA Lamongan"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 10pt; text-decoration: none;">Sistem Informasi</span></a><span style="font-family: "Times New Roman","serif"; font-size: 10pt;"> Eksekutif sangatlah mahal.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">3.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 10pt;">Banyak orang yang salah persepsi mengenai cara kerja
</span><a href="http://giriayoga.com/2011/01/08/tot-di-spmaa-lamongan/" title="See also ToT di SPMAA Lamongan"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 10pt; text-decoration: none;">Sistem Informasi</span></a><span style="font-family: "Times New Roman","serif"; font-size: 10pt;"> Eksekutif itu sendiri yang dianggap sebagai
suatu sistem yang terpisah dari modul-modul teknologi informasi lain dalam
perusahaan. Sebenarnya </span><a href="http://giriayoga.com/2011/01/08/tot-di-spmaa-lamongan/" title="See also ToT di SPMAA Lamongan"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 10pt; text-decoration: none;">Sistem Informasi</span></a><span style="font-family: "Times New Roman","serif"; font-size: 10pt;"> Eksekutif hanya melakukan peringkasan data
dari sistem basis data yang telah ada. Jika data pada database utama tidak
reliable atau memiliki struktur yang buruk, maka informasi yang dihasilkan oleh
sistem </span><a href="http://giriayoga.com/2011/01/08/tot-di-spmaa-lamongan/" title="See also ToT di SPMAA Lamongan"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 10pt; text-decoration: none;">Sistem Informasi</span></a><span style="font-family: "Times New Roman","serif"; font-size: 10pt;"> Eksekutif pun tidak memiliki kualitas yang
baik.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">4.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 10pt;">Tidak adanya prosedur yang baik untuk menjaga agar
data yang ada selalu up-to-data. Seringkali para eksekutif mengeluh bahwa
laporan </span><a href="http://giriayoga.com/2011/01/08/tot-di-spmaa-lamongan/" title="See also ToT di SPMAA Lamongan"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 10pt; text-decoration: none;">Sistem Informasi</span></a><span style="font-family: "Times New Roman","serif"; font-size: 10pt;"> Eksekutif yang diterima sudah usang, atau
tidak lagi sesuai dengan kebutuhan pada saat itu. Jika modul </span><a href="http://giriayoga.com/2011/01/08/tot-di-spmaa-lamongan/" title="See also ToT di SPMAA Lamongan"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 10pt; text-decoration: none;">Sistem Informasi</span></a><span style="font-family: "Times New Roman","serif"; font-size: 10pt;"> Eksekutif yang dimiliki terintegrasi dengan
sistem basis data, maka yang perlu dipelihara adalah mekanisme keteraturan
dalam melakukan update data dari ke hari; sedangkan jika sistem </span><a href="http://giriayoga.com/2011/01/08/tot-di-spmaa-lamongan/" title="See also ToT di SPMAA Lamongan"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 10pt; text-decoration: none;">Sistem Informasi</span></a><span style="font-family: "Times New Roman","serif"; font-size: 10pt;"> Eksekutif yang dimiliki tidak terintegrasi
dengan sistem basis datanya, maka mekanisme yang harus dijaga adalah
keteraturan melakukan interfacing antara sistem basis data dengan modul </span><a href="http://giriayoga.com/2011/01/08/tot-di-spmaa-lamongan/" title="See also ToT di SPMAA Lamongan"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 10pt; text-decoration: none;">Sistem Informasi</span></a><span style="font-family: "Times New Roman","serif"; font-size: 10pt;"> Eksekutif yang ada, baik secara manual maupun
dibantu dengan program komputer.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">5.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 10pt;">karena modul </span><a href="http://giriayoga.com/2011/01/08/tot-di-spmaa-lamongan/" title="See also ToT di SPMAA Lamongan"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 10pt; text-decoration: none;">Sistem Informasi</span></a><span style="font-family: "Times New Roman","serif"; font-size: 10pt;"> Eksekutif yang ada terlampau sederhana (tidak
banyak memiliki fasilitas-fasilitas yang dapat memberikan advanced features)
sehingga sulit mengakomodasikan keperluan masing-masing eksekutif yang
terkadang berbeda satu sama lain (unik) dan berubah-ubah dalam tempo yang
sangat cepat.</span></div>
Anita Putrihttp://www.blogger.com/profile/12687884138866637501noreply@blogger.com0tag:blogger.com,1999:blog-8973288212438343764.post-9810394507338310192012-06-21T00:54:00.001-07:002014-07-03T02:41:08.830-07:00Dalam Diam<div>
<span style="font-family: 'Courier New', Courier, monospace;"><span style="color: #351c75; line-height: 20px;">Malam yang terlalu panjang, 21 September </span></span></div>
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<span style="font-family: 'Courier New', Courier, monospace;"><span style="color: #351c75; line-height: 20px;">Ketika pertama kali ku torehkan pena emas tentangmu, aku tidak tahu harus memulai dari mana. Apakah aku harus memulai dengan mengeja namamu? Ku coba melakukannya, namun ternyata yang ku eja adalah C-I-N-T-A. Seolah setiap mengucap namamu ku lakuka karena cinta. Dan seperti itulah aku menggambarkanmu.</span></span></div>
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<span style="font-family: 'Courier New', Courier, monospace;"><span style="color: #351c75; line-height: 20px;">Aku yang mengagumimu dalam diam. Dalam pusaran yang utuh namun tak cukup kuat membuatnya tersentuh. Aku tak ingin mengusik ketenangan hatimu atau membuatmu menerka-nerka tentang diriku. Tak mengapa jika aku tak bersua denganmu. Cukup bagiku menyapamu dalam doa yang tertuju pada-Nya. Cukuplah untukku melihatmu tersenyum bahagia. Karena kau membuat hatiku tersipu malu setiap menyebut namamu.</span></span><br />
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<span style="font-family: 'Courier New', Courier, monospace;"><span style="color: #351c75; line-height: 20px;">Ku eja sekali lagi namamu, dan aku masih salah karena mengeja namamu dengan C-I-N-T-A,, </span></span><br />
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<span style="font-family: 'Courier New', Courier, monospace;"><span style="color: #351c75; line-height: 20px;">Mengagumimu dalam diam tak membuatku merana. Mencintaimu dalam diam tak membuatku menderita. Namun ketika cinta ini ku artikan dengan kata bersamamu dan memilikimu, akan membuat sisi lain dari kita berdua menderita. Tak adil rasanya jika rasa ini harus dibayar mahal dengan luka orang-orang disekitar kita.</span></span></div>
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<span style="background-color: white; color: #351c75; font-family: 'Courier New', Courier, monospace;">Aku yang mencintaimu dari kejauhan. Walaupun sungguh aku merasa sangat dekat denganmu. Biarlah aku dekap rapat perasaanku ini. Biarlah aku tutup rapat hingga Allah mengizinkan pertemuan kita. Namun jika memang engkau bukan tercatat untukku sungguh aku yakin Allah akan menghapus cinta dalam diamku padamu. Allah akan menghilangkan perasaanku untukmu. Dia akan memberikan rasa yang lebih indah pada orang yang paling tepat. Begitulah kuasa-Nya. Begitulah Dzat yang membolak-balikan hati hamba-Nya.</span></div>
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<span style="color: #351c75; font-family: 'Courier New', Courier, monospace;">Aku masih mengejamu namamu dengan C-I-N-T-A</span></div>
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<span style="border: 0px; font-style: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><i style="border: 0px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: white; color: #351c75; font-family: 'Courier New', Courier, monospace;">“Ketika aku tak lagi terkagum denganmu, maka pahamilah jejakku.. Karena mungkin, aku pernah menulis tentangmu dan meyapa namamu dalam tiap untaian doaku”</span></i></span></div>
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" />
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<span style="font-family: Verdana, sans-serif;">Kini..... </span></div>
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<span style="font-family: Verdana, sans-serif;"> </span><br />
<div style="border: 0px; line-height: 20px; margin-bottom: 1.615em; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;">
<span style="border: 0px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="border: 0px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: white; font-family: Verdana, sans-serif;"><i>Dalam diam, kini semuanya berubah. Setelah melewati malam demi malam dari malam yang panjang itu, kini aku menemukan seseorang yang aku eja dengan C-I-N-T-A-S-E-J-A-T-I. Ia adalah orang yang Allah berikan untuk membuatku mengeja cinta dalam bentuk kesetiaan, kejujuran dan kesabaran. Dan dia pula lah yang mampu membuatku mengeja namamu dengan benar.</i></span></span></span></div>
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Anita Putrihttp://www.blogger.com/profile/12687884138866637501noreply@blogger.com1tag:blogger.com,1999:blog-8973288212438343764.post-76434933527525666912012-06-10T23:52:00.002-07:002012-06-15T00:15:35.124-07:00Lebih Dekat Dengan Model Pembelajaran<span style="color: cyan; font-family: 'Trebuchet MS', sans-serif;"><i>Suatu kali pernah ada dosen yang bertanya, " Apa yang salah dengan model pembelajaran konvensional? mereka yang memilih skripsi PTK tentang berbagai inovasi model pembelajaran, dulunya juga belajar menggunakan model yang konvensional, dan buktinya banyak yang berhasil. jadi siapa yang bisa mengkaji ulang tentang model pembelajaran konvensional??"</i></span><br />
<span style="color: cyan; font-family: 'Trebuchet MS', sans-serif;"><i><br /></i></span><br />
<span style="color: blue; font-family: 'Trebuchet MS', sans-serif;">Tak pernah ada yang salah ketika guru atau pengajar memutuskan untuk memilih model pembelajaran tertentu. sebelum kita memilih model dan metode apa yang akan kita gunakan dalam mengajar, kita perlu mengetahui dulu tentang apa itu model pembelajaran.</span><br />
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<span style="font-family: 'Trebuchet MS', sans-serif;"><b><span style="line-height: 115%;">A.<span style="font-weight: normal; line-height: normal;">
</span></span></b><b><span style="line-height: 115%;">Pengertian
Model Pembelajaran<o:p></o:p></span></b></span></div>
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<span style="font-family: 'Trebuchet MS', sans-serif; line-height: 115%;"><span style="background-color: white;"><span style="color: purple;"><b>Model
pembelajaran</b></span></span> sebagai suatu <i>blueprint</i> (kerangka
dasar) yang dapat digunakan sebagai petunjuk untuk membuat atau menyusun
persiapan pembelajaran dan kemudian memakainya.<o:p></o:p></span><br />
<div style="text-align: center;">
<span style="font-family: 'Trebuchet MS', sans-serif;"><img height="199" src="https://encrypted-tbn3.google.com/images?q=tbn:ANd9GcQHdK6QwtKnD2mLvGxupET-2SEs9ZApk4VxP5n-6g3IA4ra5uC8WA" width="200" />
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<span style="font-family: 'Trebuchet MS', sans-serif;"><b><span style="line-height: 115%;">B.<span style="font-weight: normal; line-height: normal;">
</span></span></b><b><span style="line-height: 115%;">Manfaat Model Pembelajaran<o:p></o:p></span></b></span></div>
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<span style="font-family: 'Trebuchet MS', sans-serif;"><span style="line-height: 115%;">1.<span style="line-height: normal;">
</span></span><span style="line-height: 115%;">Bagi Guru.<o:p></o:p></span></span></div>
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<span style="font-family: 'Trebuchet MS', sans-serif;"><span style="line-height: 115%;">a.<span style="line-height: normal;"> </span></span><span style="line-height: 115%;">Memudahkan dalam melaksanakan tugas pembelajaran <o:p></o:p></span></span></div>
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<span style="font-family: 'Trebuchet MS', sans-serif;"><span style="line-height: 115%;">b.</span> <span style="line-height: 115%;">Dapat dijadikan sebagai alat untuk mendorong aktifitas siswa dalam
pembelajaran.<o:p></o:p></span></span></div>
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<span style="font-family: 'Trebuchet MS', sans-serif;"><span style="line-height: 115%;">c.<span style="line-height: normal;"> </span></span><span style="line-height: 115%;">Memudahkan untuk melakukan analisa terhadap perilaku siswa <o:p></o:p></span></span></div>
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<span style="font-family: 'Trebuchet MS', sans-serif;"><span style="line-height: 115%;">d.<span style="line-height: normal;"> </span></span><span style="line-height: 115%;">Dapat membantu guru pengganti untuk melanjutkan pembelajaran siswa
secara terarah <o:p></o:p></span></span></div>
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<span style="font-family: 'Trebuchet MS', sans-serif;"><span style="line-height: 115%;">e.<span style="line-height: normal;"> </span></span><span style="line-height: 115%;">Memudahkan untuk menyusun bahan pertimbangan dasar dalam
merencanakan Penelitian Tindakan Kelas <o:p></o:p></span></span></div>
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<span style="font-family: 'Trebuchet MS', sans-serif;"><span style="line-height: 115%;">2.<span style="line-height: normal;">
</span></span><span style="line-height: 115%;">Bagi Siswa<o:p></o:p></span></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 58.5pt; margin-right: 0cm; margin-top: 0cm; mso-list: l4 level1 lfo7; tab-stops: list 58.5pt; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: 'Trebuchet MS', sans-serif;"><span style="line-height: 115%;">a.<span style="line-height: normal;"> </span></span><span style="line-height: 115%;">Kesempatan yang lebih luas untuk berperan aktif dalam kegiatan
pembelajaran<o:p></o:p></span></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 58.5pt; margin-right: 0cm; margin-top: 0cm; mso-list: l4 level1 lfo7; tab-stops: list 58.5pt; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: 'Trebuchet MS', sans-serif;"><span style="line-height: 115%;">b.<span style="line-height: normal;"> </span></span><span style="line-height: 115%;">Memudahkan siswa untuk memahami materi pembelajaran<o:p></o:p></span></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 58.5pt; margin-right: 0cm; margin-top: 0cm; mso-list: l4 level1 lfo7; tab-stops: list 58.5pt; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: 'Trebuchet MS', sans-serif;"><span style="line-height: 115%;">c.<span style="line-height: normal;"> </span></span><span style="line-height: 115%;">Mendorong semangat belajar serta ketertarikan mengikuti
pembelajaran secara penuh<o:p></o:p></span></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 58.5pt; margin-right: 0cm; margin-top: 0cm; mso-list: l4 level1 lfo7; tab-stops: list 58.5pt; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: 'Trebuchet MS', sans-serif;"><span style="line-height: 115%;">d.</span> <span style="line-height: 115%;">Dapat melihat atau membaca kemampuan pribadi dikelompoknya secara
objektif<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 22.5pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l1 level1 lfo5; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: 'Trebuchet MS', sans-serif;"><b><span style="line-height: 115%;">C.<span style="font-weight: normal; line-height: normal;">
</span></span></b><b><span style="line-height: 115%;">Faktor yang menjadi Pertimbangan
Memilih Model Pembelajaran<o:p></o:p></span></b></span></div>
<div class="MsoListParagraphCxSpLast" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 45.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l5 level2 lfo8; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: 'Trebuchet MS', sans-serif;"><span style="line-height: 115%;">1.<span style="line-height: normal;"> </span></span><span lang="IN" style="line-height: 115%;">Tujuan yang hendak di capai </span><span style="line-height: 115%;"><o:p></o:p></span></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 45.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 27.0pt;">
<span style="font-family: 'Trebuchet MS', sans-serif;"><span lang="IN" style="line-height: 115%;">Tujuan itulah
yang menjadi sasaran dan dan menjadi pengarah daripada tindakan-tindakanya
dalam menjalan fungsinya sebagai guru disamping menjadi sasaran dan menjadi
pengarah, tujuan pendidikan dan pengajaran juga berfungsi sebagai pemilihan dan
penentuan alat-alat (termasuk metode) yang digunakan dalam mengajar.</span><span style="line-height: 115%;"><o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 45.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l5 level2 lfo8; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: 'Trebuchet MS', sans-serif;"><span lang="IN" style="line-height: 115%;">2.<span style="line-height: normal;">
</span></span><span lang="IN" style="line-height: 115%;">Peserta
Didik.<o:p></o:p></span></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 45.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 27.0pt;">
<span style="font-family: 'Trebuchet MS', sans-serif;"><span style="line-height: 115%;">S</span><span lang="IN" style="line-height: 115%;">emakin tinggi jenjang pendidikan peserta didik semakin
sederhana metode yang kita gunakan. Sebaliknya semakin rendah jenjang
pendidikan </span><span lang="IN" style="line-height: 115%;">peserta</span><span lang="IN" style="line-height: 115%;">
didik semakin bervariasi metode yang digunakan. Namun tidak menutup kemungkinan
setiap metode digunakan di semua jenjang pendidikan</span><span style="line-height: 115%;">.</span></span></div>
<div class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 45.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l5 level2 lfo8; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: 'Trebuchet MS', sans-serif;"><span lang="IN" style="line-height: 115%;">3.<span style="line-height: normal;">
</span></span><span lang="IN" style="line-height: 115%;">Bahan
Pelajaran<o:p></o:p></span></span></div>
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<span style="font-family: 'Trebuchet MS', sans-serif;"><span lang="IN" style="line-height: 115%;">Jenis</span><span lang="IN" style="line-height: 115%;"> materi pelajaran (kognitif, psikomotorik, afektif),
setiap guru terlebih dahulu harus mengenali kecenderungan materi yang akan
diajarkan, metode materi yang c</span><span style="line-height: 115%;">e</span><span lang="IN" style="line-height: 115%;">nderung dominan pada kognitif akan berbeda dengan metode
materi yang dominan pada psikomotorik dan afektif</span><span style="line-height: 115%;"><o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 45.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l5 level2 lfo8; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: 'Trebuchet MS', sans-serif;"><span lang="IN" style="line-height: 115%;">4.<span style="line-height: normal;">
</span></span><span lang="IN" style="line-height: 115%;">Fasilitas<o:p></o:p></span></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 45.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 27.0pt;">
<span style="font-family: 'Trebuchet MS', sans-serif;"><span lang="IN" style="line-height: 115%;">Yang termasuk
dalam faktor fasilitas ini antara lain adalah praga, ruang waktu, buku-buku,
perpustakaan, kerapatan tempat dan alat-alat praktikum, fasilitas ini turut
menentukan metode mangajar yang akan di pakai oleh guru. </span><span style="line-height: 115%;"><o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 45.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l5 level2 lfo8; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: 'Trebuchet MS', sans-serif;"><span lang="IN" style="line-height: 115%;">5.<span style="line-height: normal;">
</span></span><span lang="IN" style="line-height: 115%;">Situasi<o:p></o:p></span></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 45.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 27.0pt;">
<span style="font-family: 'Trebuchet MS', sans-serif;"><span lang="IN" style="line-height: 115%;">Yang termasuk
dalam situasi disini ialah keadaan peserta didik (yang menyangkut kelelahan
mereka, semangat mereka) keadaan
cuaca, keadaan guru, keadaan kelas yang berdekatan yang diberikan pelajaran
dengan metode tertentu.</span><span style="line-height: 115%;"><o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 45.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l5 level2 lfo8; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: 'Trebuchet MS', sans-serif;"><span lang="IN" style="line-height: 115%;">6.<span style="line-height: normal;">
</span></span><span lang="IN" style="line-height: 115%;">Partisipasi<o:p></o:p></span></span></div>
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<span style="font-family: 'Trebuchet MS', sans-serif;"><span lang="IN" style="line-height: 115%;">Paritsipasi
adalah turut aktif dalam suatu kejadian.</span><span lang="IN" style="line-height: 115%;"> Dalam pembelajaran aktif partisipasi siswa sangat </span><span lang="IN" style="line-height: 115%;">diperlukan</span><span lang="IN" style="line-height: 115%;"> ada beberapa cara untuk menyusun diskusi dan mendapatkan
respon dari siswa pada saat kapan saja selama pelajaran.<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 45.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l5 level2 lfo8; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: 'Trebuchet MS', sans-serif;"><span lang="IN" style="line-height: 115%;">7.<span style="line-height: normal;">
</span></span><span lang="IN" style="line-height: 115%;">Guru<o:p></o:p></span></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 45.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 27.0pt;">
<span style="font-family: 'Trebuchet MS', sans-serif;"><span lang="IN" style="line-height: 115%;">Guru adalah
salah satu komponen manusiawi dalam proses belajar-mengajar, yang ikut berperan
dalam usaha pembentukan sumber daya manusia yang potensial di bidang
pembangunan. Di dalam metode mengajar, guru dituntut untuk memenuhi
syarat-syarat yang perlu dipenuhi</span><span style="line-height: 115%;"><o:p></o:p></span></span></div>
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<span style="font-family: 'Trebuchet MS', sans-serif;"><span lang="IN" style="line-height: 115%;">8.<span style="line-height: normal;">
</span></span><span lang="IN" style="line-height: 115%;">Kebaikan dan
Kelemahan<o:p></o:p></span></span></div>
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<span lang="IN" style="font-family: 'Trebuchet MS', sans-serif; line-height: 115%;">Perlu diperhatikan
hendaknya setiap penggunaan model, menuntut unsur kesenangan dan kegembiraan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 22.5pt; margin-right: 0cm; margin-top: 6.0pt; mso-add-space: auto; mso-list: l1 level1 lfo5; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: 'Trebuchet MS', sans-serif;"><b><span style="line-height: 115%;">D.<span style="font-weight: normal; line-height: normal;">
</span></span></b><b><span style="line-height: 115%;">MODEL
PEMBELAJARAN KOOPERATIF<o:p></o:p></span></b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 22.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: 'Trebuchet MS', sans-serif;"><span style="line-height: 115%;"><span style="color: #351c75;">Pembelajaran kooperatif
<i>(Cooperative Learning)</i></span> adalah
pendekatan pembelajaran yang berfokus pada penggunaan kelompok kecil siswa
untuk belajar sama dalam memaksimalkan kondisi belajar untuk mencapai tujuan
belajar. </span><span lang="IN" style="line-height: 115%;"><o:p></o:p></span></span><br />
<span style="font-family: 'Trebuchet MS', sans-serif;"><img height="177" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEg9HlGU2KfJrmZZ65XT9HjXqE1u0giMNxDUFnYDZpQ12KMY4h8NGLebFiaqjVonkI4M5Nz5IppsW2l-P8sBSlEW76dw98Aw2x4zAl9CpcS3ehG_BsC0KUTpYG62ZgwGabdGcyQfdysu96Pb/s200/belajar-bersama.jpg" style="text-align: right; text-indent: 0px;" width="200" />
</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 22.5pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify;">
<b><span style="font-family: 'Trebuchet MS', sans-serif; line-height: 115%;">Ciri-ciri
Model Pembelajaran Kooperatif<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 45.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l3 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: 'Trebuchet MS', sans-serif;"><span style="line-height: 115%;">a.<span style="line-height: normal;"> </span></span><span style="line-height: 115%;">Saling
ketergantungan positif<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 45.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: 'Trebuchet MS', sans-serif; line-height: 115%;">Dalam pembelajaran kooperatif, guru menciptakan
suasana yang mendorong agar siswa merasa saling membutuhkan. <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 45.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l3 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: 'Trebuchet MS', sans-serif;"><span style="line-height: 115%;">b.<span style="line-height: normal;"> </span></span><span style="line-height: 115%;">Interaksi
tatap muka<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 45.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: 'Trebuchet MS', sans-serif; line-height: 115%;">Interaksi tatap muka dapat melalui dialog. Dialog
tidak hanya dilakukan dengan guru, tetapi dapat dengan sesame siswa. Biasanya
siswa merasa lebih mudah belajar dari sesamanya.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 45.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l3 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: 'Trebuchet MS', sans-serif;"><span style="line-height: 115%;">c.<span style="line-height: normal;"> </span></span><span style="line-height: 115%;">Akuntabilitas
individual<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 45.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: 'Trebuchet MS', sans-serif; line-height: 115%;">Pembelajaran kooperatif menampilkan wujudnya dalam
belajar kelompok. Penilaian ditunjukan untuk mengetahui penguasaan siswa terhadap
materi pelajaran secara individual. Penilaian kelompok yang didasarkan atas
rata-rata penguasaan semua anggota kelompok secara individual ini yang dimaksud
dengan akuntabilitas individual.<o:p></o:p></span></div>
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<span style="font-family: 'Trebuchet MS', sans-serif;"><span style="line-height: 115%;">d.<span style="line-height: normal;"> </span></span><span style="line-height: 115%;">Ketrampilan
menjalin hubungan antar pribadi<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 45.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: 'Trebuchet MS', sans-serif;"><span style="line-height: 115%;">Ketrampilan sosial seperti tenggang</span><span style="line-height: 115%;"> </span><span style="line-height: 115%;">rasa, sikap sopan terhadap teman,
mengkritik ide dan bukan mengkritik teman, berani mempertahankan pikiran logis,
tidak mendominasi orang lain, mandiri dan berbagai sifat lain dibentuk melalui
pembelajaran kooperatif.</span><span lang="IN" style="line-height: 115%;"><o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 22.5pt; margin-right: 0cm; margin-top: 6.0pt; mso-add-space: auto; mso-list: l1 level1 lfo5; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: 'Trebuchet MS', sans-serif;"><b><span style="line-height: 115%;">E.<span style="font-weight: normal; line-height: normal;">
</span></span></b><b><span style="line-height: 115%;">MODEL
PEMBELAJARAN KONTEKSTUAL<o:p></o:p></span></b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 22.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: 'Trebuchet MS', sans-serif; line-height: 115%;"><span style="color: #274e13;">Pembelajaran kontekstual</span>
adalah usaha untuk membuat siswa aktif dalam memompa kemampuan diri tanpa
merugi dari segi manfaat, sebab siswa berusaha mempelajari konsep sekaligus
menerapkan dan mengaitkannya dengan dunia nyata.<o:p></o:p></span><br />
<span style="font-family: 'Trebuchet MS', sans-serif; line-height: 115%;"><br /></span><br />
<div style="text-align: center;">
<span style="font-family: 'Trebuchet MS', sans-serif;"><img src="https://encrypted-tbn0.google.com/images?q=tbn:ANd9GcRB5jiXlVgR8AlKJrVxH-UXXRf7LhfcnQpjZEsI-_njDrJjirPh" />
</span></div>
</div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 22.5pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify;">
<strong><span style="font-family: 'Trebuchet MS', sans-serif; line-height: 115%;"><br /></span></strong><br />
<span style="font-family: 'Trebuchet MS', sans-serif;"><strong><span style="line-height: 115%;">Beberapa
ciri pembelajaran kontekstual antara lain</span></strong><strong><span lang="IN" style="line-height: 115%;"> :</span></strong><strong><span style="line-height: 115%;"> </span></strong><strong><span style="font-weight: normal; line-height: 115%;"><o:p></o:p></span></strong></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l7 level1 lfo3; text-align: justify; text-indent: -14.15pt;">
</div>
<ol>
<li><span style="font-family: 'Trebuchet MS', sans-serif;"><span style="line-height: 115%; text-indent: -14.15pt;"><span style="line-height: normal;"> </span></span><span style="line-height: 115%; text-indent: -14.15pt;">Siswa secara aktif terlibat dalam proses
pembelajaran,</span></span></li>
<li><span style="font-family: 'Trebuchet MS', sans-serif; line-height: 115%; text-indent: -14.15pt;"> Siswa belajar dari teman melalui kerja
kelompok, diskusi, dan saling mengoreksi,</span></li>
<li><span style="font-family: 'Trebuchet MS', sans-serif; line-height: 115%; text-indent: -14.15pt;"> Pembelajaran dikaitkan dengan kehidupan
nyata dan atau masalah yang disimulasikan,</span></li>
<li><span style="font-family: 'Trebuchet MS', sans-serif; line-height: 115%; text-indent: -14.15pt;"> Perilaku dibangun atas kesadaran diri,</span></li>
<li><span style="font-family: 'Trebuchet MS', sans-serif; line-height: 115%; text-indent: -14.15pt;"> Keterampilan dikembangkan atas dasar
pemahaman,</span></li>
<li><span style="font-family: 'Trebuchet MS', sans-serif; line-height: 115%; text-indent: -14.15pt;"> Hadiah untuk perilaku baik adalah
kepuasan diri,</span></li>
<li><span style="font-family: 'Trebuchet MS', sans-serif;"><span style="line-height: 115%; text-indent: -14.15pt;"> Siswa mengunakan kemampuan berpikir
kritis, terlibat penuh dalam mengupayakan terjadinya proses pembelajaran
efektif, ikut bertanggung</span><span style="line-height: 115%; text-indent: -14.15pt;"> </span><span style="line-height: 115%; text-indent: -14.15pt;">jawab
atas terjadinya pembelajaran yang efektif, dan membawa skemata masing-masing ke
dalam proses pembelajaran.</span></span></li>
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<span style="font-family: 'Trebuchet MS', sans-serif;"><b><span style="line-height: 115%;">F.<span style="font-weight: normal; line-height: normal;">
</span></span></b><b><span style="line-height: 115%;">MODEL
PEMBELAJARAN EKSPOSITORI<o:p></o:p></span></b></span></div>
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<span style="font-family: 'Trebuchet MS', sans-serif;"><span style="color: lime;">Pembelajaran
ekspositori</span> adalah cara penyampaian pelajaran dari seorang guru kepada
siswa di dalam kelas dengan cara berbicara di awal pelajaran, menerangkan
materi dan contoh soal disertai tanya jawab. Siswa diharapkan dapat menangkap
informasi yang telah diberikan oleh guru serta mengungkapkan kembali apa yang
telah dimilikinya melalui respon yang diberikannya pada saat diberi pertanyaan
oleh guru. </span><br />
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<b><span style="font-family: 'Trebuchet MS', sans-serif; line-height: 115%;">Ciri-ciri Model Pembelajaran
Ekspositori<o:p></o:p></span></b></div>
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<span style="font-family: 'Trebuchet MS', sans-serif;"><span style="line-height: 115%;">1.<span style="line-height: normal;"> </span></span><span lang="EN-GB" style="line-height: 115%;">Dilakukan
dengan cara menyampaikan materi pelajaran secara verbal</span><span style="line-height: 115%;"><o:p></o:p></span></span></div>
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<span style="font-family: 'Trebuchet MS', sans-serif;"><span style="line-height: 115%;">2.<span style="line-height: normal;"> </span></span><span lang="EN-GB" style="line-height: 115%;">Biasanya
materi pelajaran yang disampaikan adalah materi pelajaran yang sudah jadi,
seperti data atau fakta, konsep-konsep tertentu yang harus dihafal sehingga
tidak menuntut siswa untuk berpikir ulang.</span><span style="line-height: 115%;"><o:p></o:p></span></span></div>
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<span style="font-family: 'Trebuchet MS', sans-serif;"><span style="line-height: 115%;">3.<span style="line-height: normal;"> </span></span><span lang="EN-GB" style="line-height: 115%;">Tujuan utama
pembelajaran adalah penguasaan materi pelajaran itu sendiri. </span><span style="line-height: 115%;"><o:p></o:p></span></span></div>
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<span style="font-family: 'Trebuchet MS', sans-serif;"><span style="line-height: 115%;">4.<span style="line-height: normal;"> </span></span><span lang="EN-GB" style="line-height: 115%;">Merupakan
bentuk dari pendekatan pembelajaran yang berorientasi kepada guru (<i>teacher
centered approach</i>). Fokus utama strategi ini adalah kemampuan akademik (<i>academic
achievement</i>) siswa. Metode pembelajaran dengan kuliah merupakan bentuk
strategi ekspositori.</span><span style="line-height: 115%;"><o:p></o:p></span></span></div>
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<span style="font-family: 'Trebuchet MS', sans-serif;">5.<span style="line-height: normal;">
</span>Dapat menampung kelas besar.</span></div>
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<span style="font-family: 'Trebuchet MS', sans-serif;"><b><span style="line-height: 115%;">G.<span style="font-weight: normal; line-height: normal;">
</span></span></b><b><span style="line-height: 115%;">MODEL
PEMBELAJARAN QUANTUM<o:p></o:p></span></b></span></div>
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<span style="font-family: 'Trebuchet MS', sans-serif;"><i><span style="background-color: white; color: #674ea7; line-height: 115%;">Quantum
Learning</span></i><span style="line-height: 115%;"><span style="background-color: white;"><span style="color: cyan;"> </span></span>merupakan seperangkat metode dan falsafah belajar. <i>Quantum learning</i> menciptakan
pembelajaran yang bergairah dan menyenangkan. </span><span lang="IN" style="line-height: 115%;"><o:p></o:p></span></span><br />
<img src="https://encrypted-tbn1.google.com/images?q=tbn:ANd9GcRKlUGDC5SB014koEKJ_e1FSINnMyY1lKXC2tO8QLyRHrJyfR6L6w" />
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<b><span style="font-family: 'Trebuchet MS', sans-serif; line-height: 115%;">Ciri-ciri
Model Pembelajaran Quantum<o:p></o:p></span></b></div>
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<span style="font-family: 'Trebuchet MS', sans-serif;"><span style="line-height: 115%;">1.<span style="line-height: normal;"> </span></span><span style="line-height: 115%;">Penggunaan
musik dengan tujuan-tujuan tertentu;<o:p></o:p></span></span></div>
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<span style="font-family: 'Trebuchet MS', sans-serif;"><span style="line-height: 115%;">2.<span style="line-height: normal;"> </span></span><span style="line-height: 115%;">Pemanfaatan
ikon-ikon sugestif yang membangkitkan semangat belajar siswa;<o:p></o:p></span></span></div>
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<span style="font-family: 'Trebuchet MS', sans-serif;"><span style="line-height: 115%;">3.<span style="line-height: normal;"> </span></span><span style="line-height: 115%;">Penggunaan
“stasiun-stasiun kecerdasan” untuk memudahkan siswa belajar sesuai dengan
modalitas kecerdasannya; <o:p></o:p></span></span></div>
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<span style="font-family: 'Trebuchet MS', sans-serif;"><span style="line-height: 115%;">4.<span style="line-height: normal;"> </span></span><span style="line-height: 115%;">Penggunaan
bahasa yang unggul; <o:p></o:p></span></span></div>
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<span style="font-family: 'Trebuchet MS', sans-serif;"><span style="line-height: 115%;">5.<span style="line-height: normal;"> </span></span><span style="line-height: 115%;">Suasana
belajar yang saling memberdayakan; <o:p></o:p></span></span></div>
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<span style="font-family: 'Trebuchet MS', sans-serif;"><span style="line-height: 115%;">6.<span style="line-height: normal;"> </span></span><span style="line-height: 115%;">Penyajian
materi pelajaran yang prima. <br />
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<o:p></o:p></span></span></div>
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<span style="font-family: 'Trebuchet MS', sans-serif; line-height: 115%;">DAFTAR PUSTAKA<o:p></o:p></span></div>
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<span style="font-family: 'Trebuchet MS', sans-serif; line-height: 115%;">Anitah,
Sri. 2009. <i>Teknologi Pembelajaran</i>.
Surakarta: Yuma Pustaka.<o:p></o:p></span></div>
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<span style="font-family: 'Trebuchet MS', sans-serif;"><span style="line-height: 115%;">Sinung. 2009. <i>Cooperative Learning utuk Meningkatkan
Motivasi Belajar Matematika Siswa.</i></span><a href="http://blog.unila.ac.id/sinung/2009/09/17/cooperative-learning-untuk-meningkatkan-motivasi-belajar-matematika-siswa/"><span style="line-height: 115%;">http://blog.unila.ac.id/sinung/2009/09/17/cooperative-learning-untuk-meningkatkan-motivasi-belajar-matematika-siswa/</span></a><span style="line-height: 115%;">
Akses 23 Maret 2012<o:p></o:p></span></span></div>
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<span style="font-family: 'Trebuchet MS', sans-serif;"><span style="line-height: 115%;">Teguh. 2009. <i>Pertimbangan Pemilihan Metode Pembelajaran. </i></span><a href="http://teguh1611.wordpress.com/Pertimbangan-Pemilihan-Metode-Pembelajaran/"><span style="line-height: 115%;">http://teguh1611.wordpress.com/Pertimbangan-Pemilihan-Metode-Pembelajaran/</span></a><span class="MsoHyperlink"><span style="line-height: 115%;"> </span></span><span style="line-height: 115%;">Akses 24 Maret 2012<o:p></o:p></span></span></div>
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<span style="font-family: 'Trebuchet MS', sans-serif;"><span style="line-height: 115%;">Widyastuti. 2011. <i>Metode Pembelajaran Ekspositori. </i></span><a href="http://blog.unsri.ac.id/widyastuti/pendidikan/metode-pembelajaran-ekspositori-latihan-praktik-drill-and-practice-penemuan-dan-inkuiri/mrdetail/14373/"><span style="line-height: 115%;">http://blog.unsri.ac.id/widyastuti/pendidikan/metode-pembelajaran-ekspositori-latihan-praktik-drill-and-practice-penemuan-dan-inkuiri/mrdetail/14373/</span></a><span style="line-height: 115%;">
Akses 23 Maret 2012<o:p></o:p></span></span></div>
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<span style="font-family: 'Trebuchet MS', sans-serif;"><span style="color: #3d85c6; line-height: 18px;"><i>Seiring berjalannya jaman, akan muncul model-model pembelajaran yang semakin mengutamakan kepentingan siswa dalam memahami materi pembelajaran, tanpa mengurangi sedikitpun atas partisipasi model pembelajaran konvensional.</i></span>
</span></div>
<br />Anita Putrihttp://www.blogger.com/profile/12687884138866637501noreply@blogger.com0tag:blogger.com,1999:blog-8973288212438343764.post-12207519986550649732011-11-08T05:19:00.000-08:002012-06-06T21:48:59.303-07:00Welcome, Raditya DikaHari ini dapet Jarkom isinya :<br />
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<b>LET;S JOIN US.. HMJ P.MIPA FKIP UNS present :</b></div>
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<b>WORKSHOP ICT "Save Our Blog with Our Creativity"</b></div>
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<b>Pembicara :</b></div>
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<b>1. Bapak Mampuono S.Pd, M.Kom </b></div>
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<b>(<i>gold medal on microsoft innovative teacher competition se-Asia Pasifik</i>)</b></div>
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<b>2. Raditya Dika (Blogger dan Penulis "Kambing Jantan"</b></div>
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<b>@Aula Gedung F FKIP UNS 4 Desember 2011 dimulai pukul 07.30-selesai</b></div>
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<b>HTM : VIP 50rb, reguler 35 rb, on the spot +15rb</b></div>
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<b>fasilitas : lunch, snak, pin, blocknote, sertifikat, seminar kit</b></div>
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setelah baca sms ini, gue sorak-sorak bergembira, hati cenat-cenut menanti datangnya tanggal 4 Desember. . yiiiipiiiii. Langsung dunk pesen 10 tiket sama temen2 (yah meski cuma reguler. hehehehehe). </div>
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Gue sih pengen dateng pagi-pagi mungkin sebelum panitia <i>breafing</i>, biar dapet tempat duduk reguler paling depan (niat banget *kaya mau ujian-berangkat pagi-cari tempat duduk-wah besok gue ujian PKN ^^ semangaaattttt *)</div>
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sayangnya Raditya Dika kabarnya dateng dari jam 13.00 sampe 15.00, gue sih ga tau itu panitia pakenya WIB, WITA, atau WIT *ga tercantum di jarkoman.</div>
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gue udah nyiapin pertanyaan yang *mungkin saja* bisa saya tanyakan sama bang Raditya Dika, udah nyiapin kertas dan pulpen mahal buat minta tanda tangan Raditya Dika, nyiapin <i>camdig</i> buat motret si pemilik "kambing jantan" ini, nyipain handphone buat nyatet no HP Raditya Dika, nyiapin tenaga buat dengerin seminar dari jam 07.30 sampe Raditya Dika dateng, nyiapin mental buat ga alay, ga histeris, dan ga teriak2 pas Raditya Dika dateng *hati2 gejala epilepsi*, dan yang pasti yang paling utama adalah menyiapkan dana buat bayar HTM nya.heheheheehe. reguler oh reguler *mentang-mentang gue mahasiswa reguler</div>
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karena gue ini mahasiswa pendidikan akuntansi, pengennya sih Raditya Dika juga ngomongin yang nyerempet-nyerempet soal Ekonomi lah. . hahahaha *sedikit ragu hmmmm. ya iyalah daripada dia suruh ngomongin soal<i> sains </i>karena panitianya HMJ Pendidikan MIPA, masa Raditya Dika harus ngomongin soal <span style="color: blue;">H5N1 </span>(<span style="color: blue;">virus flu burung</span>) *yaaaahhhh Raditya Dika harus tau gimana mencegahnya karena dia punya burung ELANG, kendaraannya sekarang ini. *rawaaaannnn salah persepsi</div>
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Oya ngomongin soal kendaraan, kira-kira Raditya Dika ke UNS naik apa ya. Naik Elang?? bisa2 dia ga ke UNS tapi ke RS Dr.Moewardi karena masuk angin naik elangnya. Apapun jawabannya, yang penting tanggal 4 gue mau dateng. hahahahahahahaha.</div>
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgPL20JN_amVQsmiDu3-EnR2wrR1Vq2bOCgLtem-8qMuABeCRDr7GEhuAT1wN_k0aELwkH971F97FxKNxb8sSX2OcxnaUbqIg4SVdX9Wxbpho_lAaVHANxSbzB2L7WGklZ8rVZ2xVaMZsqo/s1600/gedung.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgPL20JN_amVQsmiDu3-EnR2wrR1Vq2bOCgLtem-8qMuABeCRDr7GEhuAT1wN_k0aELwkH971F97FxKNxb8sSX2OcxnaUbqIg4SVdX9Wxbpho_lAaVHANxSbzB2L7WGklZ8rVZ2xVaMZsqo/s1600/gedung.jpg" /></a></div>
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Bang Raditya Dika. . niiihhhh gedung F FKIP UNS tempatmu singgah menemui kami-kami yang merindukanmu. HIDUP MAHASISWA !!! Meski kata mahasiswa bagimu kinin hanya sebuah memori ^0^</div>
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<i>Welcome!!! UNS the Green Campus</i></div>
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Raditya Dika bakalan dateng ke UNS di saat UNS lagi demam musim gugur. Bunga yang berguguran di sepanjang jalan indaaaahhhh banget. *seindah kedatanganmu*. Kira-kira Raditya Dika punya peta ga ya? takut nantinya dia kesasar, tapi kalau dia kesasarnya di hatiku, aku tidak akan memeberikan PETA *lebih keren GPS* buat kamuuu *Raditya Dika*-ngarep.com ^_^</div>
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<br /></div>Anita Putrihttp://www.blogger.com/profile/12687884138866637501noreply@blogger.com0tag:blogger.com,1999:blog-8973288212438343764.post-88616392054601817322011-11-08T04:13:00.000-08:002012-06-06T21:49:46.484-07:00Penganggaran Sektor Publik<div class="MsoNormal" style="color: #3d85c6; line-height: normal; margin-bottom: 6pt; text-align: justify;">
<span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">*selamat belajar. ayooo dukung transparansi birokrasi di Indonesia, mulai dari hal kecil, mulai dari diri sendiri, dan mulai saat ini. jaya selalu INDONESIAKU ^0^ *</span></div>
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<span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Perencanaan dalam menyiapkan anggaran sangatlah penting. Bagaimanapun juga jelas mengungkapkan apa yang akan dilakukan di masa mendatang. Pemikiran </span><span lang="IN"><span style="color: windowtext; font-family: 'Times New Roman', serif; font-size: 12pt; text-decoration: none;">strategis</span></span><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;"> di setiap organisasi adalah proses dimana </span><span lang="IN"><span style="color: windowtext; font-family: 'Times New Roman', serif; font-size: 12pt; text-decoration: none;">manajemen</span></span><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;"> berfikir tentang pengintegrasian aktivitas organisasional ke arah tujuan yang beroerientasi ke sasaran masa mendatang. Semakin bergejolak lingkungan </span><span lang="IN"><span style="color: windowtext; font-family: 'Times New Roman', serif; font-size: 12pt; text-decoration: none;">pasar</span></span><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">, </span><span lang="IN"><span style="color: windowtext; font-family: 'Times New Roman', serif; font-size: 12pt; text-decoration: none;">teknologi</span></span><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;"> atau </span><span lang="IN"><span style="color: windowtext; font-family: 'Times New Roman', serif; font-size: 12pt; text-decoration: none;">ekonomi</span></span><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;"> eksternal, manajemen akan didorong untuk menyusun stategi. Pemikiran strategis </span><span lang="IN"><span style="color: windowtext; font-family: 'Times New Roman', serif; font-size: 12pt; text-decoration: none;">manajemen</span></span><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;"> direalisasi dalam berbagai perencanaan dan proses integrasi keseluruhan ini didukung </span><span lang="IN"><span style="color: windowtext; font-family: 'Times New Roman', serif; font-size: 12pt; text-decoration: none;">prosedur</span></span><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;"> penganggaran </span><span lang="IN"><span style="color: windowtext; font-family: 'Times New Roman', serif; font-size: 12pt; text-decoration: none;">organisasi</span></span><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">.</span></div>
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<span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Penganggaran sektor publik terkait dengan proses penentuan jumlah alokasi dana untuk program dan aktivitas. Anggaran sektor publik itu sendiri diartikan sebagai rencana kegiatan dalam bentuk perolehan pendapatan dan belanja dalam satuan moneter. Anggaran sektor publik dibuat untuk membantu tingkat kebutuhan masyarakat. Meski tidak mencakup semua aspek kehidupan masyarakat baik skala kecil maupun berskala nasional. </span></div>
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<span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Anggaran sektor publik mempunyai beberapa fungsi, yaitu : (1) sebagai alat perencanaan, (2) alat pengendalian, (3) alat kebijakan fiskal, (4) alat politik, (5) alat koordinasi dan komunikasi, (6) alat penilaian kerja, (7) alat motivasi, (8) alat menciptakan ruangan publik.</span></div>
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<span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Anggaran sektor publik terdiri dari anggaran operasional dan anggaran modal. Anggaran operasional dimaksudkan untuk merencanakan kebutuhan sehari-hari dalam menjalankan pemerintahan sedangkan anggaran modal menunjukan rencana jangka panjang dan pembelanjaan atas aktita tetap. </span></div>
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<span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Entitas sektor publik harus memperhatikan prinsip-prinsip dalam menyusun anggaran sektor publik. Prinsip-prinsip anggaran sektor publik meliputi otoritas oleh legislatif, komprehensif, keutuhan anggaran, periodik, akurat, dan jelas. Selain itu, perlu diperhatikan pula bahwa prinsip dalam penyusunan anggaran sektor publik harus diketahui oleh publik dan <i style="mso-bidi-font-style: normal;">nondiscretionary appropiation, </i>yaitu jumlah yang disetujui oleh dewan legislatif harus termanfaatkan secara ekonomis, efisien, dan efektif.</span></div>
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<span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Menurut Indra Bastian (2006), prinsip penganggaran sektor publik meliputi demokrastis, adil, transparan, bermoral tingggi, berhati-hati, dan akuntabel. Selain keenam prinsip tersebut, secara fundamental terdapat prinsip “<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;">the 3Es</i></b>”, yaitu penganggaran harus efisien, efektivitas, dan ekonomis yang relatif tinggi.</span></div>
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<span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Pendekatan dalam penganggaran sektor publik yang digunakan adalah pendekatan tradisonal/konvensional dan pendekatan <i style="mso-bidi-font-style: normal;">New Public Management. </i>Pendekatan tradisonal yang banyak digunakan di negara berkembang menekankan pada pengawasan dan pertanggungjawaban secara terpusat. Pendekatan tradisonal memiliki masalah utama terkait degan tidak adanya perhatian terhadap konsep <i style="mso-bidi-font-style: normal;">value for money </i>yang menyebabkan terjadinya kelebihan anggaran pada akhir tahun sehingga terpaksa dialokasikan pada aktivitas-aktivitas yang kurang penting.</span></div>
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<span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Pendekatan<i style="mso-bidi-font-style: normal;"> New Public Management</i> merupakan paradigma baru yang muncul dalam manjemen sektor publik yang berfokus pada kinerja orgainsasi, bukan pada kebijakan. Reformasi sektor publik dengan munculnya <i style="mso-bidi-font-style: normal;">New Public Management</i> mendorong usaha untuk mengembangkan pendekatan yang lebih sistematis dalam perencanaan anggaran sektor publik. Muncul beberapa teknik penganggaran sektor publik, misalnya adalah teknik anggaran kinerja (<i style="mso-bidi-font-style: normal;">performance budgeting</i>), <i style="mso-bidi-font-style: normal;">Zero Based Budgeting</i> (ZBB), dan <i style="mso-bidi-font-style: normal;">Planning, Programming, and Budgeting System</i> (PPBS).</span></div>
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<span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Pendekatan anggaran kinerja menekankan konsep <i style="mso-bidi-font-style: normal;">value for money</i> dari pengawasan atas kinerja output. Konsep <i style="mso-bidi-font-style: normal;">Zero Based Budgeting </i>(ZBB) dimaksudkan untuk mengatasi kelemahan yang ada pada sistem anggaran tradisional yaitu <i style="mso-bidi-font-style: normal;">incrementalism </i>dan <i style="mso-bidi-font-style: normal;">line-item.</i> <i style="mso-bidi-font-style: normal;">Line item </i>merupakan item-item penerimaan dan pengeluaran yang telah ada tidak dapat dihilangkan penggunaannya meski secara riil sudah tidak relevan dengan anggaran periode sekarang. PPBS merupakan teknik anggaran yang berorientasi pada output dan tujuan, penekanan utamanya adalah alokasi sumber daya berdasarkan analisis ekonomi.</span></div>
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<span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Proses penyusunan anggaran sektor publik umumnya disesuaikan dengan peraturan lembaga yang lebih tinggi. Proses penyusunan anggaran sektor publik memiliki empat tujuan penting, yaitu :</span></div>
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<span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Membantu pemerintah mencapai tujuan fiskal dan meningkatkan koordinasi antarbagian dalam lingkungan pemerintah.</span></div>
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<span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Membantu menciptakan efisiensi dan keadilan dalam menyediakan barang dan jasa publik melalui proses pemrioritasan.</span></div>
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<span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Memungkinkan bagi pemerintah untuk memenuhi prioritas belanja.</span></div>
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<span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">4.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Meningkatkan transparasi dan pertanggungjawaban pemerintah kepada parlemen dan masyarakat.</span></div>
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<span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Siklus anggaran sektor publik memiliki empat tahapan yaitu :</span></div>
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<span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Tahap persiapan anggaran (<i style="mso-bidi-font-style: normal;">preparation</i>)</span></div>
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<span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Dilakukan taksiran pengeluaran atas dasar taksiran pendapatan yang tersedia. Perlu diperhatikan bahwa sebelum menyetujui taksiran pengeluaran, hendaknya terlebih dahulu dilakukan penaksiran pendapatan secara lebih akurat. </span></div>
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<span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Tahap ratifikasi (<i style="mso-bidi-font-style: normal;">ratification</i>)</span></div>
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<span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Tahap ini pimpinan eksekutif dituntut memiliki <i>managerial skill</i>, <i>political skill</i>, <i>salesman ship</i>, dan <i>coalition building</i> yang memadai. </span></div>
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<span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Tahap implementasi (<i style="mso-bidi-font-style: normal;">implementation</i>)</span></div>
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<span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Hal yang harus diperhatikan oleh </span><span lang="IN"><span style="color: windowtext; font-family: 'Times New Roman', serif; font-size: 12pt; text-decoration: none;">manajer</span></span><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;"> keuangan </span><span lang="IN"><span style="color: windowtext; font-family: 'Times New Roman', serif; font-size: 12pt; text-decoration: none;">publik</span></span><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;"> adalah dimilikinya </span><span lang="IN"><span style="color: windowtext; font-family: 'Times New Roman', serif; font-size: 12pt; text-decoration: none;">sistem</span></span><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;"> (informasi) </span><span lang="IN"><span style="color: windowtext; font-family: 'Times New Roman', serif; font-size: 12pt; text-decoration: none;">akuntansi</span></span><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;"> dan </span><span lang="IN"><span style="color: windowtext; font-family: 'Times New Roman', serif; font-size: 12pt; text-decoration: none;">sistem pengendalian manajemen</span></span><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">.</span></div>
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<span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">4.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Tahap pelaporan dan evaluasi (<i style="mso-bidi-font-style: normal;">reporting</i> <i style="mso-bidi-font-style: normal;">and</i> <i style="mso-bidi-font-style: normal;">evaluation</i>). </span></div>
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<span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Tahap ini terkait dengan aspek </span><span lang="IN"><span style="color: windowtext; font-family: 'Times New Roman', serif; font-size: 12pt; text-decoration: none;">akuntabilitas</span></span><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">. Jika tahap implementasi telah didukung dengan sistem akuntansi dan sistem pengendalian manajemen yang baik, maka diharapkan tahap <i style="mso-bidi-font-style: normal;">budget reporting</i> and <i style="mso-bidi-font-style: normal;">evaluation</i> tidak akan menemukan banyak masalah.</span></div>
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<span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Perencanaan anggaran harus diperhatikan dengan seksama untuk menghindari adanya <i style="mso-bidi-font-style: normal;">underfinancing</i> atau <i style="mso-bidi-font-style: normal;">overfinancing</i> yang akan mengganggu tingkat efektivitas dan efisiensi anggaran. Dalam setiap perencanaan dan penyusunan tentu terdapat evaluasi. Evaluasi anggaran sektor publik meliputi evaluasi perkiraan pendapatan dan pengeluaran anggaran tahun berjalan adalah sebagai titik awal untuk menentukan anggaran tahun yang akan datang. Penambahan anggaran sebagai hasil evaluasi harus tetap konsisten untuk mengurangi konflik dan prinsip konservatisme (ketidakpastian).</span></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Daftar Pustaka</span></b></div>
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<span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Bastian, Indra. 2005. <i style="mso-bidi-font-style: normal;">Akuntansi Sektor Publik : Suatu Pengantar</i>. Jakarta : Erlangga</span></div>
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<span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Mardiasmo. 2009. <i style="mso-bidi-font-style: normal;">Akuntansi Sektor Publik</i>. Yogyakarta : Andi</span></div>
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<br /></div>Anita Putrihttp://www.blogger.com/profile/12687884138866637501noreply@blogger.com0tag:blogger.com,1999:blog-8973288212438343764.post-20501944711779888332011-10-26T08:28:00.000-07:002011-10-26T08:28:27.603-07:00Model dan Elemen Laporan Keuangan<!--[if gte mso 9]><xml> <o:OfficeDocumentSettings> <o:RelyOnVML/> <o:AllowPNG/> </o:OfficeDocumentSettings> </xml><![endif]--><!--[if gte mso 9]><xml> <w:WordDocument> <w:View>Normal</w:View> <w:Zoom>0</w:Zoom> <w:TrackMoves/> <w:TrackFormatting/> <w:PunctuationKerning/> <w:ValidateAgainstSchemas/> <w:SaveIfXMLInvalid>false</w:SaveIfXMLInvalid> <w:IgnoreMixedContent>false</w:IgnoreMixedContent> <w:AlwaysShowPlaceholderText>false</w:AlwaysShowPlaceholderText> <w:DoNotPromoteQF/> <w:LidThemeOther>IN</w:LidThemeOther> <w:LidThemeAsian>X-NONE</w:LidThemeAsian> <w:LidThemeComplexScript>X-NONE</w:LidThemeComplexScript> <w:Compatibility> <w:BreakWrappedTables/> <w:SnapToGridInCell/> <w:WrapTextWithPunct/> <w:UseAsianBreakRules/> <w:DontGrowAutofit/> <w:SplitPgBreakAndParaMark/> <w:DontVertAlignCellWithSp/> <w:DontBreakConstrainedForcedTables/> <w:DontVertAlignInTxbx/> <w:Word11KerningPairs/> <w:CachedColBalance/> </w:Compatibility> <m:mathPr> <m:mathFont m:val="Cambria Math"/> <m:brkBin m:val="before"/> <m:brkBinSub m:val="--"/> <m:smallFrac m:val="off"/> <m:dispDef/> <m:lMargin m:val="0"/> <m:rMargin m:val="0"/> <m:defJc m:val="centerGroup"/> <m:wrapIndent m:val="1440"/> <m:intLim m:val="subSup"/> <m:naryLim m:val="undOvr"/> </m:mathPr></w:WordDocument> </xml><![endif]--><!--[if gte mso 9]><xml> <w:LatentStyles DefLockedState="false" DefUnhideWhenUsed="true"
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<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: 6.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 6.0pt; mso-add-space: auto; text-align: justify;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Yah hari ini gue mau posting Akuntansi Sektor Publik ah. Biar blog gue juga pinter punya resume mata kuliah *hehehe* Selamat Belajar.</span></div><div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin: 6pt 0cm; text-align: justify;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;"> </span></div><div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin: 6pt 0cm; text-align: justify;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Akuntansi sektor publik memiliki peran</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> </span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">utama untuk menyiapkan laporan keuangan sebagai salah satu bentuk pelaksanaan akuntabilitas publik.</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> </span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Laporan keuangan sektor publik </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">tersebut </span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">merupakan representasi posisi keuangan dan transaksi-transaksi yang dilakukan oleh suatu entitas sektor publik. O</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">leh karena itu, o</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">rganisasi sektor publik diwajibkan membuat laporan keuangan dan laporan tersebut perlu diaudit untuk menjamin telah dilakukannya <i style="mso-bidi-font-style: normal;">true and presentation</i>.</span><i style="mso-bidi-font-style: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> </span></i><i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"></span></i></div><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: 6.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 6.0pt; mso-add-space: auto; text-align: justify;"><br />
</div><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Tujuan</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> </span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">umum pelaporan keuangan </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">sektor publik </span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">yaitu memberikan informasi mengenai posisi keuangan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">, </span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">kinerja, dan arus kas dari suatu entitas yang berguna bagi para pengguna laporan keuangan.</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> </span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Fungsi laporan keuangan sektor publi</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">k digunakan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">untuk melaksanakan k</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">epatuhan dan pengelolaan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> keuangan, menerapkan </span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">akuntabilitas dan pelaporan <i style="mso-bidi-font-style: normal;">retrospektif</i></span><i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">, </span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">serta menjadi entitas yang berhubungan dengan masyarakat agar diperoleh sumber fakta atau gambaran yang akurat mengenai sektor publik. </span></div><div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify;"><br />
</div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Dalam penyajian laporan keuangan sektor publik perlu diperhatikan komponen-komponen yang mendukung penyusunan laporan keuangan tersebut. Komponen-komponen tersebut antara lain :</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"></span></div><div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -14.7pt;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Laporan posisi keuangan (neraca) adalah laporan keuangan yang menyajikan posisi aktiva, hutang, dan modal pemilik pada </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">periode waktu laporan keuangan.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> <span lang="EN-US"></span></span></div><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -14.7pt;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Laporan kinerja keuangan (laporan <i style="mso-bidi-font-style: normal;">surplus-defisit</i>) adalah laporan keuangan yang menyajikan pendapatan dan biaya </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">dalam</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> satu periode </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">laporan keuangan.</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"></span></div><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -14.7pt;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Laporan perubahan dalam aktiva atau ekuitas neto menggambarkan peningkatan atau penurunan kekayaan. Di dalamnya menyajikan total <i style="mso-bidi-font-style: normal;">surplus</i> atau <i style="mso-bidi-font-style: normal;">defisit</i> untuk suatu periode. </span></div><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -14.7pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: Calibri;">Laporan arus kas menunjukkan informasi dari mana sumber penambahan kas perusahaan dan untuk apa kas itu digunakan. Laporan arus kas terdiri dari</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;"> informasi atas</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: Calibri;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">aktivitas operasi, aktivitas investasi, dan aktivitas pendanaan.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: Calibri;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: Calibri;"></span></div><div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -14.7pt;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kebijakan akuntansi dan catatan atas laporan keuangan seharusnya menyajikan informasi mengenai dasar penyusunan laporan keuangan dan kebijakan akuntansi</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">. Di dalamnya menguraikan</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> informasi yang diwajibkan oleh Standar Akuntansi Keuangan Sektor Publik (SAKSP) yang disajikan dalam laporan keuangan </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">dan </span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">menyediakan informasi </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">yang tidak terpisahkan dari laporan keuangan sesuai dengan ketent</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">u</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">an yang berlaku.</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"></span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><br />
</div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Laporan keuangan sektor publik dan laporan keuangan sektor swasta </span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">sama-sama berperan sebagai </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">entitas yang berhubungan dengan masyarakat</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">.</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Selain itu, laporan keuangan sektor publik tentunya juga memiliki perbedaan dengan laporan keuangan sektor swasta. </span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Dalam laporan keuangan sektor publi</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">k,</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> kinerja diukur secara <i style="mso-bidi-font-style: normal;">balanced scorecard</i></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">, yaitu </span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">mengukur kinerja organisasi dari aspek finansial dan non-finansial</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> sedangkan</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> dalam laporan keuangan sektor swasta sebagian besar kinerja diukur secara finansial saja.</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> </span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Sektor publik </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">menitikberatkan</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> hanya pada bagian organisasi</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> sedangkan</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> dalam sektor swasta </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">menitikberatkan</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> pada organisasi secara keseluruhan.</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> </span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;"><br />
</div><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Dalam masalah aturan pelaporan dalam sektor publik ditentukan oleh Departemen Keuangan tetapi dalam sektor swasta aturan pelaporan ditentukan oleh undang-undang, standar akuntansi, pasar modal dan praktik akuntansi.</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> </span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pencatatan dalam sektor publik dilakukan dengan <i style="mso-bidi-font-style: normal;">cash accounting</i> sedangkan sektor swasta dilakukan dengan <i style="mso-bidi-font-style: normal;">acrual accounting</i>.</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Dalam kaitannya dengan p</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">ertanggungjawaban</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">,</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> laporan keuangan sektor publik </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">bertanggungjawab</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> kepada parlemen dan masyarakat luas sedangkan sektor swasta </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">bertanggungjawab </span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">kepada pemegang saham dan kreditor</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">.</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><br />
</div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Publik memiliki hak dasar terhadap pemerintah yaitu hak untuk mengetahui, hak untuk </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">memperoleh</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> informasi, dan hak untuk didengar aspirasinya</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">. </span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kebutuhan informasi pemakai laporan keuangan pemerintah diperlukan agar manajer publik dapat melaksanakan fungsi manajemen, masyarakat pengguna jasa publi</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">k dan </span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">mengetahui informasi harga, biaya, dan kualitas yang diberikan, serta bagi kreditor dan investor dapat menghitung tingkat rasio, likuiditas, dan solvabilitas. </span></div><div class="MsoListParagraph" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;"><br />
</div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Selain manajer publik, masyarakat, kreditor dan investor, </span><i style="mso-bidi-font-style: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Borgonovi </span></i><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">dan<i style="mso-bidi-font-style: normal;"> Anessi-Pessina</i> (1997) mengklasifikasikan siapa saja pengguna laporan keuangan sektor publik yaitu</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">p</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">erusahaan dan organisasi sosial ekonomi yang menggunakan pelayanan publik sebagai input atas aktivitas organisasi</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">, pembayar pajak, </span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">investor asing</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">, </span><i style="mso-bidi-font-style: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">country analyst</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">, </span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">lembaga </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">negara, k</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">elompok politik</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">, p</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">egawai pemerintah</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">, dan </span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">badan-badan internasional seperti Bank Dunia, IMF, ADB, PBB</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">.</span></div><div class="MsoListParagraph" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;"><br />
</div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Representasi akuntansi sektor publik</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> membahas tujuan laporan keuangan sektor publik, sistem akuntansi, standar akuntansi keuangan sektor publik, </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">dan </span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">akuntansi biaya sektor publi</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">k. Akuntansi sektor publik juga </span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">mengukur</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> sejauh mana</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> kondisi </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">perekonomian</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> pemerinta</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">h karena </span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">pengambilan keputusan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> sektor publik</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> terkait dengan keputusan ekonomi, sosial, dan politik.</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;"> </span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Sistem akuntansi yang dirancang dan dijalankan secara baik akan menjamin dilakukannya prinsip <i style="mso-bidi-font-style: normal;">stewardship</i> dan <i style="mso-bidi-font-style: normal;">accountability</i> dengan baik pula.</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"></span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><br />
</div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Standar akuntansi </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">bagi sektor publik </span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">merupakan pedoman atau prinsip-prinsip yang mengatur perlakuan akuntansi dalam penyusunan laporan keuangan untuk tujuan pelaporan kepada para pengguna laporan keuangan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> dan</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> menjamin konsistensi dalam pelaporan keuangan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">. </span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Laporan keuangan yang buruk dapat m</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">enurunkan akuntabilitas publik, investor takut menginvestasikan modalnya, dan laporan keuangan tidak mencerminkan kinerja yang aktual</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">.</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"></span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><br />
</div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Teori akuntansi memiliki kaitan yang erat dengan akuntansi keuangan terutama pelaporan keuangan kepada pihak eksternal. Pengembangan akuntansi sektor publik dilakukan untuk meningkatkan kualitas laporan keuangan sektor publik yang relevan dan dapat diandalkan. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Masih terdapat </span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">beberapa kendala yang dihadapi yaitu objektivitas, konsistensi, daya banding, tepat waktu, ekonomis dalam penyajian laporan, dan materialitas.</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Untuk mengatasi kendala yang mungkin terjadi, organisasi </span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">sektor publik </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">mengadopsi beberapa teknik akuntansi keuangan dalam penyusunan laporan keuangan. Teknik yang diadopsi mencakup </span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">akuntansi anggaran, akuntansi komitmen, akuntansi dana, akuntansi kas</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">,</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> dan akuntansi akrual</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">.</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><br />
</div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><br />
</div><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; tab-stops: 180.0pt; text-align: justify;"><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Daftar Pustaka</span></b></div><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Bastian, Indra. 2005. <i style="mso-bidi-font-style: normal;">Akuntansi Sektor Publik</i></span><i style="mso-bidi-font-style: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;"> </span></i><i style="mso-bidi-font-style: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">:</span></i><i style="mso-bidi-font-style: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;"> </span></i><i style="mso-bidi-font-style: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Suatu Pengantar</span></i><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">. Jakarta : Erlangga</span></div><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Mardiasmo. 2009. <i style="mso-bidi-font-style: normal;">Akuntansi Sektor Publik</i>. Yogyakarta : Andi</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;"></span></div>Anita Putrihttp://www.blogger.com/profile/12687884138866637501noreply@blogger.com0