Akuntabilitas.az.2015

8/16/2019 Akuntabilitas.az.2015

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ASS WR WB



MATERI DIKLAT PRA-JABATAN PNS GOLONGAN III

AKUNTABILITAS PEGAWAI NEGERI SIPIL

H.ABDUL AZIS. SH. MHWidyaiswara Madya

LEMBAGA ADMINISTRASI NEGARA2 !"

2



5/29/16

Awang ANWARUDDIN-

Akuntabilitas PNS 3

K#$%&'&(si P&s&r'a



2. M&)a(is$&A)*('a+i,i'as• A)*('a+i,i'as

+ir#)rasi• Li( )*( a(

A)*('a+i,i'as• /ra$&w#r)

A)*('a+i,i'as

0. M&(1adi PNSA)*('a+&,• Pri(si%-%ri(si% %r# &si

ASN• P&ri,a)* a)*('a+&,• A)*('a+&, da,a$ SD

(& ara• A)*('a+&, da,a$ i( #

!. K#(s&%A)*('a+i,i'as• P&( &r'ia(

A)*('a+i,i'as• As%&)-as%&)

A)*('a+i,i'as• P&('i( (ya

A)*('a+i,i'as• Ti( )a'a(

A)*('a+i,i'as

5. A)*('a+i,i'asda,a$ K#('&)s• Tra(s%ara(si

i( #r$asi• Pra)'&) )&6*ra( a(• P&( *(aa( SD $i,i)

(& ara• P&( &,#,aa( i( #

". S'*di Kas*sA)*('a+i,i'as• Ar'i)&, )#ra( '&('a(

a)*('a+i,i'as• /i,$78id&# '&('a(

a)*('a+i,i'as

PNSA)*('a+&,

/ra$&w#r) Ma'&ri A)*('a+i,i'as

5/29/16

Awang ANWARUDDIN-

Akuntabilitas PNS 4



Modul 1Konsep Akuntabilitas

A%a ya( Di$a)s*dd&( a( A)*('a+i,i'as

M&( a%a A)*('a+i,i'asP&('i( 9

" As%&) P&('i( da,a$A)*('a+i,i'asBa ai$a(a Ti( )a'a(da,a$ A)*('a+i,i'as ?

5/29/16 5





VISITASI

agai!ana institusi b"#$"#an untuk!"n"gakkan akuntabilitas $ublik untuk$"la%anan $ublik?agai!ana institusi !"n"gakkan nilai

akuntabilitas &i int"#nal '#ganisasi?

5/29/16 Ab&ul A(is )





VISITASI

agai!ana institusi &a$at !"!b"#ikanins$i#asi &an $"!a*a!an k"$a&a $"s"#ta&iklat akan $"ntingn%a akuntabilitas&ala! !"n+alankan tugas

5/29/16 Ab&ul A(is 9



Akuntabilitas !"#u+uk $a&a k"wa+ibans"tia$ in&i,i&u k"l'!$'k atau institusiuntuk !"!"nu*i tanggung +awab %ang

!"n+a&i a!ana*n%a %aitu !"n+a!int"#wu+u&n%a nilai-nilai $ublik .

5/29/16 Ab&ul A(is 1

M&$%&r,a)*)a( war a s&6ara sa$ada( adi, da,a$ %&(y&,&( araa(%&$&ri('a3a( da( %&,aya(a( %*+,i)

3

Ba ai$a(a Ti( )a'a( Da,a$A)*('a+i,i'as

A)*('a+i,i'as $&r*1*) %ada )&wa1i+a(s&'ia% i(di8id*: )&,#$%#) a'a* i(s'i'*si

*('*) $&$&(*3i 'a( *( 1awa+ ya($&(1adi a$a(a3(ya yai'* $&(1a$i('&rw*1*d(ya (i,ai-(i,ai %*+,i)



VISITASI

A$aka* &a!$ak &a#i #"n&a*n%a nilaiakuntabilitas PNS $a&a institusi %ang kita&atangi t"#*a&a$ k"s"+a*t"#aan &an

k"$"#0a%aan $ubli0?

5/29/16 Ab&ul A(is 11



Visitasi

P"#*atikan sika$ &an $"#ilaku %ang s"$"#tia$aka* %ang &a$at &itun+ukkan 'l"* PNS$a&a institusi %ang &ikun+ungi s"bagaiwu+u& akuntabilitas PNS &ala!

!"n+alankan tugas &an a!ana*n%a?S"balikn%a a$aka* a&a sika$ &an $"#ilaku%ang !"nu#ut an&a b"lu! !"nun+ukkan$"#ilaku akuntab"l? "nga$a &"!ikian?

5/29/16 Ab&ul A(is 12





"72;7!< A+d*, A=is !0

5 Aspek Penting dalamAkuntabilitas



5/29/16 Ab&ul A(is 15

A)*('a+i,i'as ada,a3 s&+*a33*+*( a(

? Accountability is arelationship @

1



5/29/16 Ab&ul A(is 16

A)*('a+i,i'as +&r#ri&('asi %ada3asi,

? Accountability is results-oriented @

2



5/29/16 Ab&ul A(is 1)

A)*('a+i,i'as $&$+*'*3)a( ada(ya,a%#ra(

? Accountability requires reporting @

3



5/29/16 Ab&ul A(is 1

A)*('a+i,i'as $&$&r,*)a()#(s&)*&(si

? Accountability is meaninglesswithout consequences @

4



5/29/16 Ab&ul A(is 19

A)*('a+i,i'as $&$%&r+ai)i

)i(&r1a? Accountability improves

performance @

5



Visitasi

"laskan s"b"#a$a $"ntingka*akuntabilitas PNS &ala!

!"n+alankan tugasn%a &i institusi%ang an&a kun+ungi

A$a k'ns"ku"nsi a$abila PNSn%ati&ak akuntab"l?

5/29/16 A &ul A(is 2





'engapa Akuntabilitas

Penting(

5/29/16 Ab&ul A(is 22

U('*) $&(y&dia)a( )#('r#,d&$#)ra'is

?%&ra( d&$#)rasi@

1





'engapa Akuntabilitas

Penting(

5/29/16 Ab&ul A(is 24

U('*) $&(i( )a')a(& si&(si da( & &)'i8i'as

?%&ra( +&,a1ar@

3

B& % )&% (



B&ra%a )&%a,a ya('&rs&,i%9

M&$i$%i( d&( a( O'a) A+d*, A=is !C J*,i2 !"



Bagaimana Tingkatan dalam Akuntabilitas(

5/29/16 Ab&ul A(is 26



'$dul )'ekanisme Akuntabilitas

A$a "kanis!" Akuntabilitas %anga&a &ala! i#'k#asi &i In&'n"sia?

agai!ana "n0i$takan 7ingkungan8"#+a %ang Akuntab"l?7angka*-7angka* A$a %ang a#usDilakukan &ala! "n0i$takan

:#a!"w'#k Akuntabilitas?

5/29/16 Ab&ul a(is 2)




Apa 'ekanisme Akuntabilitas*ang ada dalam Bir$krasi diInd$nesia(agai!ana "n0i$takan7ingkungan 8"#+a %ang Akuntab"l?7angka*-7angka* A$a %ang a#usDilakukan &ala! "n0i$takan:#a!"w'#k Akuntabilitas?

5/29/16 Ab&ul A(is 2



Apa 'ekanisme Akuntabilitas*ang ada dalam Bir$krasi di

Ind$nesia(

5/29/16 Ab&ul A(is 29

P&r&(6a(aa( S'ra'& is1



5/29/16 Ab&ul A(is 3

K#('ra) Ki(&r1a2



5/29/16 Ab&ul A(is 31

La%#ra( Ki(&r1a3




A$a "kanis!" Akuntabilitas%ang a&a &ala! i#'k#asi &iIn&'n"sia?

Bagaimana 'enciptakan+ingkungan Kerja *angAkuntabel(7angka*-7angka* A$a %ang a#usDilakukan &ala! "n0i$takan:#a!"w'#k Akuntabilitas?

5/29/16 Ab&ul A(is 32



Bagaimana 'enciptakan+ingkungan Kerja *ang Akuntabel(

"72;7!< A+d*, A=is 55

K&%&$i$%i(a( Tra(s%ara(si I('& ri'as

Ta( *( 1awa+

?R&s%#(si+i,i'as@

K&adi,a( K&%&r6ayaa(

K&s&i$+a( a( K&1&,asa( K#(sis'&(si




+angkah,+angkah Apa *ang

-arus "ilakukan dalam'enciptakan .rame/$rkAkuntabilitas(

5/29/16 Ab&ul A(is 34



5/29/16 Ab&ul a(is

35





Transparansi dan Akses

In1$rmasi

5/29/16 Ab&ul A(is 3)

1





Praktek Kecurangan 2 Fraud 3dan Perilaku K$rup

5/29/16 Ab&ul A(is 39

2







S&'ia% PNS 3ar*s $&$as'i)a( +a3wa

S&$*a %&( *(aa( s&s*a'* d&( a(a'*ra( da( %r#s&d*r ya( +&r,a)*

M&( *(a)a((ya s&6ara +&r'a( *( - 1awa+: da( da,a$ %&( *(aa((ya

$&( *(a)a( s&6ara & si&(

M&$&,i3ara asi,i'as s&6ara +&(ar da(+&r'a( *( 1awa+.



Pen*impanan danPenggunaan "ata danIn1$rmasi Pemerintah

5/29/16 Ab&ul A(is 43

4



a)*('a+i,i'as ada,a3+a ai$a(a %&$&ri('a3 a'a*a%ara'*r da%a' $&(1&,as)a(

s&$*a a)'i 'as(ya d&( a($&$+&ri)a( da'a da(i( #r$asi ya( a)*ra' '&r3ada%

a%a ya( '&,a3 $&r&)a,a)sa(a)a(: s&da(,a)sa(a)a( da( a)a(

di,a)sa(a)a(



Pen*impanan danPenggunaan "ata danIn1$rmasi Pemerintah

5/29/16 Ab&ul A(is 45

5



I( #r$asi da( da'a ya( disi$%a(da( di)*$%*,)a( s&r'a di,a%#r)a(

'&rs&+*' 3ar*srelevant ?r&,&8a(@:

reliable ?da%a' di%&r6aya@:understandable ?da%a'

di$&( &r'i@s&r'acomparable ?da%a'

di%&r+a(di( )a(@



K$n1lik Kepentingan

5/29/16 Ab&ul A(is 4)

6





'$dul 4'enjadi PNS *ang Akuntabel

A$a %ang &i*a#a$kan &a#i s"'#ang PNS?P"#ilaku In&i,i&u < Personal Behaviour =

P"#ilaku "#kaitan &"ngan ;#ans$a#ansi

&an Aks"s In '#!asi < Transparency andOfficial Information Access =

"ng*in&a#i P"#ilaku %ang >u#ang &an

8'#u$ti < Fraudulent and CorruptBehaviour =

5/29/16 Ab&ul A(is 49





Apa *ang diharapkan darise$rang PNS(

5/29/16 Ab&ul A(is 51

P&ri,a)* I(di8id*

?P&rs#(a, B&3a8i#*r@

1



5/29/16 Ab&ul A(is 52

PNS +&r'i(da) s&s*ai d&( a(%&rsyara'a( ,& is,a'i :)&+i1a)a( ,&$+a a da( )#d&

&'i) ya( +&r,a)* *('*)%&ri,a)* $&r&)a

2



5/29/16 Ab&ul A(is 53

PNS 'ida) $&( a( *:$&(i(das: a'a* dis)ri$i(asi

'&r3ada% r&)a( a'a* a( #'a$asyara)a'

2



5/29/16 Ab&ul A(is 54

K&+iasaa( )&r1a PNS: %&ri,a)*

da( '&$%a' )&r1a %ri+adi da(%r# &si#(a, 3*+*( a(+&r)#('ri+*si 3ar$#(is:

,i( )*( a( )&r1a ya( a$a(da( %r#d*)'i

3



Perilaku Berkaitan denganTransparansi dan Akses In1$rmasi

2Transparency and Official Information Access 3

5/29/16 Ab&ul A(is 55



PNS 'ida) a)a($&(ya,a3 *(a)a( i( #r$asi

r&s$i *('*) )&*('*( a(%ri+adi a'a* )#$&rsia, *('*)diri $&r&)a s&(diri a'a* ya(

,ai(

1



5/29/16 Ab&ul A(is 5)

PNS a)a( $&$a'*3i%&rsyara'a( ,& is,a'i :

)&+i1a)a( s&'ia% i(s'a(si da(s&$*a ara3a( ya( sa3,ai((ya $&( &(ai )#$*(i)asi

d&( a( $&('&ri: s'a $&('&ri:a( #'a $&dia da($asyara)a' %ada *$*$(ya

2



'enghindari Perilaku *angurang dan K$rupti1

2Fraudulent and CorruptBehaviour 3

5/29/16 Ab&ul A(is 5



PNS 'ida) a)a( '&r,i+a' da,a$

%&(i%*a( a'a* )#r*%si

1





5/29/16 Ab&ul A(is 61

PNS a)a( $&,a%#r)a( s&'ia%%&ri,a)* 6*ra( a'a* )#r*%

3



5/29/16 Ab&ul A(is 62

PNS a)a( $&,a%#r)a( s&'ia%%&,a( ara( )#d& &'i) +ada(

$&r&)a

4



Perilaku Terhadap PenggunaanSumber "a*a Negara

2Use of Public Resources 3

5/29/16 Ab&ul A(is 63





5/29/16 Ab&l A(is 65

PNS $&( *(a)a( s*$+&rdaya ya( dida(ai %*+,i)s&6ara ra1i( da( & si&(

2



5/29/16 Ab&ul A(is 66

PNS 'ida) $&( *(a)a( wa)'*)a('#r a'a* s*$+&r daya*('*) %&)&r1aa( %ar'ai %#,i'i)

a'a* )&*('*( a( %ri+adi a'a*)&*a( a(

3



5/29/16 Ab&ul A(is 6)

PNS $&$a'*3i )&+i1a)a( da(%&d#$a( da,a$ %&( *(aa(

s&'ia% i(s'a(si )#$%*'asi da()#$*(i)asi asi,i'as: da($&( *(a)a( s*$+&r daya'&rs&+*' s&6ara +&r'a( *(

1awa+ da( s&6ara %ra)'is

4



Perilaku Berkaitan denganPen*impanan dan Penggunaan

"ata serta In1$rmasiPemerintah 2 Record Keepin

and Use of !overnment Information 3

5/29/16 Ab&ul A(is 6



PNS $&r&)a$ 'i(da)a( da(

)&%*'*sa( $&r&)a *('*)$&$as'i)a( 'ra(s%ara(si

1





5/29/16 Ab&ul A(is )1

PNS $&$as'i)a( $&r&)a$&$a'*3i %&(6a'a'a( r&(6a(a

$asi( -$asi( )&a &(a(

3





"ilihat dari K$n1lik

Kepentingan 2 Conflicts of Interest 3

5/29/16 Ab&ul A(is )3



PNS a)a( $&$as'i)a()&%&('i( a( %ri+adi a'a*

)&*a( a( 'ida) +&r'&('a( a(d&( a( )&$a$%*a( $&r&)a

*('*) $&,a)*)a( '* as-'* asr&s$i $&r&)a d&( a( 'ida)

$&$i3a)

1



5/29/16 Ab&ul A(is )5

K&'i)a )#(4i) )&%&('i( a(

ya( 'i$+*, a('ara )i(&r1a'* as %*+,i) da( )&%&('i( a(%ri+adi a'a* %&rs#(a, : PNS

a)a( $&$as'i)a( $&r&)a$&( a'*r s&6ara 3a'i-3a'i*('*) )&%&('i( a( *$*$

2





ASS # B

SA'PAI 6%'PA +A7I

A'IN899 A'IN899 A'IN 8

Akuntabilitas.az.2015

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