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Akuntansi Sektor Publik

Akuntansi Sektor Publik

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~UI U'M 1- -It ej- [~,efh ~dap k 'urn bpi ra~ is rrn k yan be rorir1u-u i m'en: - Fieu - 'UID: n -r~ba. l,

Ii:. =~L ~iL=,.,-';...=_.L~.·b "~" •• b· 1m " d ~ e

~ie[erusnya1 pengaJ'-a,ht p~:~l' reoasr ne -lU:~n_aJ!l,g, se: 'p,_~Uf urama _ _'_U~~ _~~" ~1:.ua

.Ji = ~jl" iii ~ j "'111 =. iii n~.L. ~]_~._ .... 11... .,. ill ~ "~I_

perxem ~'angan P'3cu,lugma ,~n~ t . erus lU ~ ~~M n 0 ~~u P F,~J'~;;t.rn; ,MWlW1S~, se -10 r ~ •• U,1[]!l~E

Di a,V{3.1 ,aba;' - .~ <: I ke -,ILl an n ',-.~ [~~Iono mi 0 bergl ser ~1'Fi 'h:al i: :- te m I g,ri ... ~ d ru, UlM 3,

:c~ r: L ~ ~Ii· L ... _....L I ",)1 II...,J 'I ·~I- .. 1,_, 'I.-,lL,' ..

l!I:ii~.'O 0:1] ,~,tlonom m.r':"fcaD' IH:sm. ocrranan :~ a.ma, u.lIaJ, .. 1U'.it.[ ,~~n'~jlJ[n.yi~ , ..... ~ftlO .], ,,:cra.n.-

'-iH~ n me '0 buaf' sistem t i mana pemellirnalrum pusar berusaha unruk. mD~!:nr ,d~1l!um ·(b,FID FOe,lIm,poor SemiUi ,t,3h,ap pCKiag3_ .. g3lRitt Proses pe~aporan' i .eman,Ptan ,e'b'ih rina t·f':Fut m"~ un-Iruk jnfol'Tn~j 'u~'n_~a 'ker~_, mctude [~)'rod.u' .... it '~~[- .., :_aJUr,as baran,g yang d~pr-o •. ···ub,;,~, ba~gm penjual_n, d .·n ,m_t it_ pfmJL,a~W~

Pa,d,akJhir abad ~,:', t'f:rjad~ pc llbilltla,~l ,[, Jendru-r' clal m,_ .I:U~ JD bm i,;o In~.d if

Ii .I11di vid u ,m,~n jadI leb.~~l dihQlrp, d3lnJ tt~ be,F,: . -eluan;g S~~ LlIS-l- - _' . -~. , . ,a., ,Akmb,a:m,ya, .- ~\, -0 - mi, ~nldus(r~ munc- __ ~ I'] __ ~-gri.s~Kf'jadtm rnllm ,me~unfukkan 'b~\Q, ,P,~:-I ,embanpn-_' unCl.lDst k,;euang,an ,d~n\ bia:f3 di 'p'frusah3an le.·~.·ih, i -ip~:'IlliIJ. Qleh ~,-r .. ,emrnbwpR 'pr,alklit .-_--untwsi:

~r:kror'p·rnlI b'~ ik "'

I,'rakrrik- ',unfanSl '-.-- :'T)Cf pubJi'. da .1,[ di '~-i~. be .. l'emb· . -/ lc:b,"b. ,wbat di. shad k~-1'9 a Imi rt ,n N:fip'fif - ~i ,an g salah 81 t:d:~ ,,U DC;U~ d,~in:'~;an m,t='nIy,tun~ aku fil,r 'n i StlkUlif pl· hHk se' a; - ,~~: pm -, ~ nc ~_' L.111 - n '~t3j.-- ~ ii .~.' - rag d ~ . un. ,- -=, pi~ ~ ·l~. pe --c ~,~ n [;2 -~ ~ mngg-:-,i~~ ~;enek~ln~n ,i'- i di,-ra, -Ilk-_'. da -a-;-- p,en,bn~ulcbn ,p'e,~aba~ pubrik ie-,a:_ai p~n3nggung ja,,~_,: -- ·p,mgum:p'WiI. P'jDl' sebU~ ,""fl.mh -:aajaa -, dana kC'n.ja1iiD~ Satu- 5 .. t ,:ny ... per, r.emh,ang,:n .•. i 'ma~~ h:u, ad, I.h .JltIllllml··· inyaprH,E'ik :3!Jdil: : to dan_

-

ciB~ ~i I Penganrtar

~ak~rk ~ ·~ .. H"it~n~i

,eJ:Mr plL!Jbl dalr:.m

_ I] m I'!I_;~ ,2PIJl'rJlt.

D j ~ifr,I~,nl ~ IS, pE> In d~ t~r! 9 rll p~ ~ b~~h ea n ~mtlJ.k ",,-empun~ai al(~5 ~ e ~ haM [I P i:)elayg~;a r1 pub II k §;€!perti ~ ~tlJt IJI(I n ~o)}l~~' 1~Fipi1 t1~~~~cl! bi4y~·

JILl m I :3J~~ S.~f pa[~ tefi J~~ ~i:?fIj;J J' Pig ~Ige~a~ di bldang ~-bt[)r pl..!lbl~k

~J5i~ :J f1ifldt cMl~ra~k~m.

KID ntnh iJsi settDl f pilJ b~1 k ~1_~mtangsQsual clengart ~j!"m~~IIi1hran Va fiig d inadaDi

K~:&.eh!Hah d~1iii pe ~d i d il~1i1 se ba ga i a ~~ ~ !fang mfrrfP__fj~ h ~l1fl g'5.U rn9 kc imdj\!Jd u ~~'!3 n rJt~ ba I~ fin e~iafj I ~~n(t'dl ~~p~n~lngJ~ an ~~' jj'.~ n Cd n f1~ ~ ~9 uasa,

p~mefj Frnr['a~hL f:ad3 ~aa,~: il IJ,~ p~.I_ p_I;ba,[ __ m ri n.'(a~' yanG b: "ug_~s mensaudi~ "l1,gtt RH;',m~~Hrl langgl!JD ':. j;a,wlab- ladm~nmtr:atif~: ,:10 sepenl s~bagd.i pen,jmga i,tmafa ,m,ahkt)fd,~ pen~A~ .b.Lllamg be -bul1~ ruu., ~b~Drd.

-Pa~a ItihlWfr1 ~ 8~::1!J dibear kom~$i ;][llldru~ rm,!-~- melaporkan kc D'C1iVJJl ~ 'emrakilan

Rak"y,;)f te :1.1(-,.g p~ ~-. 'I,,';;U!ID , p~~l,gd-' _ ra.~ dana K:t;d-ekafan -pJl'W'JJ ~Ulld~'t{)w' da],~l p3J3 pcjal;a-

('Ie, In i ~ a ~ gl am a,( e fa'[~ l~ef!bagaj 'btl ~~,;;, se] a rih menu n ~_ til kbn :P'f,~ k~ i k ,a-1U~ ~ a:il1~; . e-kl~ Of ,Hu-b ~ ik~

lld' ~~ '[_'" d~ k'" "' 11.. ~h k b'm'·L ~ Ii besard 'II

I- -. :I\; lUI!15iJ : IpllJng '~rl ~ "a s ._1;01." pU'_~IK; mcmpu "rat [ptinprun. yarn,g nesar ItII_a~am

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~e,O-a.F~, '~ngg[iSi dau-'~~.ra ne~ra t3J"~- _y;U',_"'~ :_dc:~lnj'ung itc mn,gg;Fi':.)~ : Ji J~I~[liIS't pendkna-[_lg ,ip~~l'lboi bn iJU1f[uk fi1llenr~punyai akses [t~[hadap p1'elaY31an -publik -s, ·~n~n:~ barn ~ -'alll po isi - anpa ._j_ enai bi,;ruyall 'D'31~ lteada3n t:er:t,e:IU~, penda ang; j U8}J mempunyai akses ke pu~al pr:~afana~ k~'halall dan k<;b31ki!ran NJnp~ m~(i1]!·clu.dan hi '-r,a (Blundell, hal ~ 'I)., Se~amn inr, sekeor pu.h~~k m;i:fI.,y~.Fap l~mi jUt~ h~'naga k~r~a yang CIJUpi si-nitikan

ha ~ -1= s . - i ' ~""., .-!I'"- ~_IL,~-" .99, '. ','

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,Kond lsi, ,- ~ ,;] [as t" ,d3k j auh b. rIb~d. d ~[I p, di I n do esia 'M'cd ~ h~~' luas wi I - ,yah eo an j U m 'ah penr-,:- udu,t j um I ab -'f .,pa n (l~maF ,kcrj" .ya illig be f~e. rak di b'[. 'anc .', I!: - [or pu bl i k, ntasrn[l ama[ dJ' am,p,wl .. :~.r wmbanll" .1m 11 aWillah rer'nmkn.)" dlepartemfn=tfe]pl' ernen yan_:_~ membawahi bidm g~ tertentu dalam pem_efinlrahrln.~ 5E'[lIDkruF.' pemer.imIJl[.ahran pUS'1"

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rne,mbulk[~ib~ 'cr-anan i[)r;~ni,s'" si seluo publi- ", dalam c enyer,apan '[jllhlga 'kerj'at • '-an ,kesej'I~'U'e.I!'MfiIJ m "~r.abr ~,d.alah amar hesar;

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.lKo.nSl,_p t, n~un:1 jawab bersama, p~otinn, 1 demo -·rasl S ba~lIi P-]]~ _I]dal~ n9F!i d3n :n:i~a;- :~h·:d.up,9.n N, W'IlS"' ~~, -f.l.aB- h-erku ratn.1 scj ak e' ra li 9 gil[) .. 3,n. ,."re Ie' .. iUilJn d,an :p~n -ildrnbn ;,,~ba~~j M,pt':' ,rang menymi~~tili l~,g~tUlg' ke indhti,du '~~ lah diu bah -~l,i3di kanw-lh 'k~,ntru",p,n angar,an [d.an pen~-a" D,n:.guh~~1 tc~'h diia -ibn ~_'bIPi sata:na mnem,p~rkol(oh, pmisi ~ , ,,'ibat nya, kebu ru h.mn .... kebu ru 1;] n . [Jsi,31, pe-I1'S3 maa ITIU,~ d~ mo k rasi I

tv" Q nYJ~.l r I d.lm pia k hE-gil t ~1: ~~m!l teo ~Ia IIJJ ~'5a re 01l'I e 11 t a~f p~ m or In t ah [i!Pi1 t(l n til dlll k u k,3 fii.

,~btj ;,)b~!1 '{jP ffiJli'~fi 'adl~ dUd kit ka 1 ~d~rml.d

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ti'IliI elfim'j b aw~ ~. N'l15 fj1;ka d;1 r'I rne r1fltw n~ ~a. ra sejak i 59;"

D~nl pl;}~. ii"1tJ t eJ !liemeringharn. ().r~ Ba.F1 ~ i'l"lil~. d ~ Poll:: ,j IIU bll!" ~.afilyo da~1 pm~ga~d~ p~nuflilb~l]1a.n C~On<l]ml !~tnfLi; ji~g~ ~ir" P.fi!i"\lJ l'ili!b ~~ ,UilJ k~5EiI'i'i!J~Dlga!'il sosra l_

.. epr:n !ling n masyarakst, dan keadil an d~ trmplarkm .. Pl. ., p~sis,~ yarr-' tere _ d~. 01 '.'~ai1. _IId.ii ~i i'lmilah Y30':. terakumulasi clenWlI:1J k SI!J ·~(,an e:l.onoDil"' dan pol~[i . ~ H,-· il ~L ·fi. prosesl ini ~1 mua ad~1 an p na rt,l~l kes _ :·ru m ln~ rn1 gan 1,t;Jl nil n fU'l ~oi ale ~uu d ~ '~F ,do," esia,

Subba'b, i n ~ a"·· ]lm ~ n,~an a ~ is i s proses r~fo rmasi sekeor p u _ ~j k d_ ri 'k'C-nJ n ",u~'mn hin,~a. kt",m.l.ui}Gk;~Fltuml b~n,gk[~~. SCk(!D, ,~ublik ~~Iam " in~~Jtlem,:-]afbl1 sebagai al': jell:. d.an J-]engf1'-.-ja~ p1!rcepiJ~_-~ml pembilll1gun3.l.ll, d~ba,ndin:~ sel for J~ as- -_ .. " 'j bin i~!:WakJ! sekror inilah ~ng jUS~fU'" - ~ng dekar I., an ~Jl~l1~en:: nn Dah}lak: rrerhalLl1p l(e-~uru'han nl->::-,ara)Gllt .

.• . ], ba\vath in i, I·:. e rb' ga i b'Lu a neg~ If i r 'M u n If u:1 da ri, pro ses meng·a mp i ngkan .. r 'um buho! n, sekror p ub.l ik, ,~te~ yladar,~ d.EI"M:p,~, ,nJC!~ i(j ~ )fa 'iG I ,erm, -.0 besaf", .reJ(,ui,ie.~. 'asi _,m.e'rinlahoo, re,llt daaku '~,~ ..•• }fca~,;)J, khusus, :subbab inti. akm menGan,~djs:s, perro 'ahrur1:~l.luba', 3l.J ;'r:ang teriad ~ ~ Selarnl~ u'rn;, a~ 'i nfJI~!'3si SU"ar'f:g; pemban,lJun~n k,'. ·b~i, ~ekiM'J ,pubUk ibn d;l~llijJ~Cullikan, Sc·bagj akhh~ d.afi sUlbballi ini, 'b. be ap,a 'ta[I,m ,- H~ik dan ekoll1omi :St~~()r pulb~ik aw.n .·~·'ikienr~' ~~ ... -- .. n"

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dJ . :- me lartl'

·~bruiiakan lOp. d,(~,\--v~"[ Vc3J~~ d'lak~w, sel~nl~. Orld~ Baru .. e~ah M~ ,a~~ lO]

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dan mo lll,elf_F' n ega,r,3l t!'j ak .~ 9i97 ~ ,Ru trrul~uh n)\"~ keun [ung~ , 'ke "',gilD m, .~j, - erla j U urrnyiJ

.. ' ',' IU n,ggu pen ingblfaD pel~'·,3lD i"i n(lust [\~ UI i r-~ ,n:am.bd.ll.m1nya ,twda) - irDt- F dan men LlrUDn~,a ke ia,d ran pertahanan eko Il'ulmi l1..H ~OI.1'U1J~t, dan ~ Ug:3, , ·eouki o· 'bes:arm ~ ' .. , dOfon,~n l{(;Q'cib~ _ .. ~~a n po',~~'n~k ee hili m~nBakllJmu~'Hi sem ua, pms,!!S, k1isis, ·ehj~uplm m3'11U~'ia ·.i '~'Il1;[b;JfU':1ii~t fU~(,S, 'k<;mcfL ·n:gan Golanpn Krya (GOil' ~:-:,R): d·i tahun . 998 yawtg dieandai Idengan pr3'lu~-ck curang,_an n._lk jlAjlJf d_"-a,l di_bud~atil .scb~ _ j

~go~,~,~ keru.rnuhan sekmr l,ubrlL Ilai m us mn~, rupia.lh ['fteroSOI~m~i;Hli 'tJO%~

~m1~aran ,oepara rek d---p-!f dlip.tfrah:mnkant: :c·u J'i:J1!:1 ,m--~!on~amu"W1 h~i~;, iu .. , ·p,rod.u:,

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·'~ehat 'n, cm.eru,p,-,~~ ~n btrb.~al rand2Jj l<e5u].wI an .. ! 'ntuk perc'Cpi_a~ pe ·arl!;JJ.ImJ ~mbal"

se . '('0 r pu bl ik~

:D1amp l1i,(tl.f~ aa ,~ pe ierin -'h,an ..• : lle:;~, III lid· - .pa[~ 'l~~ukur 'l1y~l d: n pFoa,~

,pnda "eFt- ~lWThblJtuln ekono_,j. ~rtt._-~p~ ~i liga ,d_-iti p~'rru" sbuhan k ~·_.cfrnj'afllJP_'" ,·os~~~~ - --,j tabun 'I '990~:_- n, 'y~nlg :k }',I mcnj'adi semakl iii ka,,'''a dan yapg' Mig '-"n me~'Ij'adi s .. m! kwn m i 5k~ n, raJ ng da P 'I d w ~ ~ ~l~ ~ ,~ba,g,a'i btrn4k u t,:

~. i, J M,m~ aJrnl mky,~~· y~urnl ~, h id LI~' ,dli 'lHlwm kl~·m, mski nan d rn Udl U n 19" 81 te,1 I ~i1. me~· 'i~Ska ~ , i ~ ~ .... 1; I.:I-P ~ da n~i'_"_ L_ ~ '1-1 ~ ","I[l.: I ~~, sebelnmn v:.1!

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b. Ju,m '~,Im ~,:i5w,a pUlUS sekola1h jup '.~ -at. :~lu:n,.in,;ka" leb,im dar] d,-ri;- k --: Hpa~"

c. ,Hargal l-iblT']ODanlrn1 nong,t'nerik u~lab .~:n ~ng' l.( em ... · [ 'k.ali rptUi

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,::emua, i l1U ,_re;1 urn,j ulli n lUI fill RmlY,3 .i nf[as.n~£ur' 'Y311g ft' ·.·ed ~,a. iU ~1,eg3.l1'a, kh3..il Dill paJ inw b Fawban '~~mbil b_~k 'r-erka.dap mre·lo.f1olnya ekonomi m~~JRt:), •

• I--.SO . -:-1·~pi'Jllli. .... "L S·.e-'-~.i . ,,·'-1 ,io.j't~!L ',Ii 1_ ,rm Ell! ill _ ;111 I '-11""1.1~,' I" ,I ,UU~'I~ K,

,Perbmbmgan, ! U 0 i-' ,pOl~~ [it dalll. sj.Sln~fD ,M RId ~paJtai . ~"penFubj olill·e 1 aU.Fl.rtn lKmnmril, H, ru d:i Ind,DnHe~~:_ ~ PLn~ukuQg: aiiran in~ m,emrunyaru p:mtbnga.tl yan,rr; b. da tentulg

Ada emp. It 121 -ea 'yang m,ene.ncu "an bef1ituk dan is~ dal~i negal~a ,sejaihter,a dan sek or pub~~c. DaLml kondlsl ini itJeperrtingan bis~lis, danl pendukulngl a~iran Karu~n B:all~u 't@~alh m'lnyerang struktur p:ngelu2il. n n'!Q!eilra da I a m fa m plat all~l!al bl!sar:

I~L .. ~Ielnglub h dilln Im@modiflas,i kondisi produ rsi unr~ILillk rnencape i IP~nfH:~ra"ta~an,,·. 1il!Q Ilebih besa r:, p! ngg unaan SIJ rnber daa ya!ilg i,ebih ba i . I dan merna csim um : .ali~ nifai 5urpl1u s u ntu, tujuan s05iaiL

b, ··.,_'e2:yaklilln1,kalfl lpe.r:altaan Ipa]a; _ -,'untungan dan ,a:.:tivrt~~ bisnis lunt~l~ mendanai Iperr@luaran l"u!gar,iillJ . . :. -,~s.yar:akat bIsn]s ~ngin m~m'~ . .IimLlmkall~ pajilk dan juga biaya IprodutsinY,CiI.

c, [0 ist i b us ~ peng,el uara III negal r'al '$eh a rusnya meme.' u h i.lebu uh a n ses ~ a~ d a lam a rti a n kla s, jen is :Je la m In ~ da rn ras, l!(Jep 'n'~i ngan bisn iSI m eml nta distri bu'j pe ngelua ra n IPU i I ik yac QI I-=--'~ eneka n k ' n in is - atif dagalng ~j dUlkungliuii Pi ISiU, .~ ani s __ sh:H 'sHang (LI~;m pr05JeSI -r~sa,

d -, 10 rga n isas 1 j m alna' eimjen~ d iii lpm I,alyanan ja s _ p ulb~ i k, Kail~llm B i sn is da n a ~ ~r,a na III fa n lEi aim rnenca ri

alasan iLlllntut meninQ tat ··an produ ··tiVliltJaLS dan t~~gl ·mlt 'Ieuantungan darn setlap satuan peng~~uaraln n~gara~ D'~~um lkaitaln lnl, rnereka juga iflgin m~ma,ksimUl,mlll<,an tet-erlibatan 'se. tor ~wastJa dalam prod IU ksi n ill I i :5 urp us dan unlu m@V,aki'ilil kua 11- as, pel myal nal ~I t,elih a d a IP pra nata bi s ~Ii 5, yal r1 g ,a d a ,.

J ad~' me ~ - sta h be h~_-a p .. ~ -"II ru ngl2i!n yang te rj.ad i 's@benarlny _ ada let a I al ~.I lpeme ri .. ta IP usat d a n laJ n ta fa !pe'mlerinta1hl pusa'· dan pemeril!1ta- dae'lJ',ah. 'DItO~.gan penge~uawlan, Ipajak~ ~,an pe'fubanan k,eb~ja,taJn !pe'rimbanganli!'uangan ~ietfh me'neknQn lsu po~~ti .._' i 'setJta' M,asal_. mals -' Ilah i'n~,

'$llt8't!gi pa'm I'ri nt h ,·alsea Orde B - IfU je II. s b 'r UjiUil nun -.u k ~Ie pa ,d .. II i krisi'5 e ko -; 0 -;_ . t po I ~'I' i k.~ d Ii n [CIU d a- . a. S!cara prakt~sj jenis, -ebijailuin d,apa't dip~ll_h dalsm du __alii: prjvat~sa~si daln dereg ulasl, Dala jangk211i m@'neng~hil '5tra'tegi j'ni akan me'ng'g,2SE'1i mS@'limbanglan p@iaiY,anan pernerin ahan dan s. _(}Istal. Ini .lentUIn ,I) berisi <10" yaitu berupa . eglLu1c . - gan po~iltik daniIEse.]lmbanrgan secalia, - e,ndada! .··~.tau! rle'nganata lain, desakalrl un u·. men,j,dJla'filkallrru konsep inlil seeara '~ota~ tellah rnembuka bel1'bagai Jebul1'lJI .. Bin .• Je.b"jadtan mass lal1mlpalIJ se hi n 9 g,a tu rituta n pe ru baha n me rllrua d i sem a'i'n be$a Ii. I Fa i1a h ta ncla ' ' wa ~ pi - Iwj ala na n Elra! Refo nM,as,i.

'Ii'i ~i~ 11"ii,"'!Ii!MI, '0- ~'J3~ ·d -. ,-- ,,;Oii;. mi - r 'Du!b,IJ-k tI',;;'i!! ml '~~"Iffi'lij -I p--jiiiill a:- 'IL,-:" - n'~'~ iinIi 'nlF~"1U ifo; ,- , ,~ d-' - n--; .J ~,~ 'I] - -;, .. I~

,_r.I!i.r~j i~Jlh ~I""J ~ '---tJ.m. - . . ~ . '!I!i.r.- '"_." r····' ":1 IL~ . 1fL,.~ ~.iI., ._- .-L.~ ~ ~ w ~ r iI ~ :~: JIf.:iI!a.:.! . ~I '.! I, [J,~!!j ~~r~~ ~ ~. ~I

'b""I~;;;;~'Il, :~,-:-,~ ,~~I,='~~,~.IL;.~l_el~--1i 11'f'~1i¥~11 ... , ar-:-I~ 1(: ..._~,u. 8\J.nl 1[I~rhad·- 9,1-:;. man .-t"-=--:--,i-;,n ~kJ[or p' .. u'bUk:

~[M~n, un a:1IIiIJ4!l!I1 !llPeD_I&~, _ MlL-I!.~ _~ f'i!!,,~n ~ p _ , ~me __ ~ ~_ , ~.

a, ,IUlo'r I,,: a ral \~, 1,'- fisi, IIJ di'b,- -~dinl, sek,[O'f p'Ub~ Kri[e'r]~ I fiB~' nsi 'U:hib dip,riod ...

, ·kaD diba - m,l: bi'l' ri _ - ktivita5:J , -.' : ·-1 1,;-'aJ1rru p,rtm.,n ~ wsban. Efimi~n·'~

~ebih m>-ru-I ~ -np',r'Q es d IcU,pn,daJii,_:, ,,!l, ,8 i . peneapai n U EU 'lJJiluan~

'b~ 1_>lekU.acm .puu' d~ __ P=r.saJiJIll;§$l, men~b.n k= ,p~.~rnhM y,m:g· Itbwh 'baik,=_engan b~rklDaDlnya bia,·=- j'daJ d n IDcfiin&btf:iJya ku;lJ'~'W.," _-_hr,&_n. Kafli3:Fm BMI! ,m,engld~m

.'

I

Pad,a ,akhir O,f1de' EUlnJl,f. dUi :~O~dlSi' yang ]Jntradiksil y;situ priiwrtliiasi ,d1arm l~atS'[ona_isasi~-e,aka_ bermal~an 'SI!~I~ifig. D'i sektof pel- ·tJuharnljj tilffiJdlhrr dan tel,e_ omunikas~~, kron~:epl p~vla,itjsas:i '.ian ,cU·sos·al,isa,si~kaln 's-e'balgla~ plwlog~iam utalfflliJl ~'ndlLllstliiL Di lain p~ha,~, '5'etto~' Ipe~bankan 'tlel,ah d~~iadi'lkan s'ilmool Igl!l'atallll ~nr~eNe.n~f ~'ml!rinta 1 s s Dua _ondisl li't,,- I~ilamp~ '" ya d~iebaban o,l,ehJisis mOrlete' danl ~an~ik. 'Jcu,g bis81 di.Ji!J]'~alcafii Dli!' ',epa n~a r11 ~;aln .

P'ada awaln~a~ Iinl~eNens;i pemerin1'ah lebih d11~alndlas',an pad- alasan ib.e'riiut i~Ii':

a. I(uranglft-~a ilnve!)tas~ dj,a1am inlfra51liu' 'ur; bia:sanya te'liil[t dengafii pe.lr:s,. ar,alal~1 min'imum operasro~,al.

b. Il{ris,~'5 YiJJnll;J1 mUI1l C!IJI II ilibait pen~rnrh1n kapa,~~·tas keuiu1 ',:an ind~5Jii ~el2l~a me'lildada~'

c, Keitu.,( U hiU1 nj~ end esa .. ~ all~an i rn/es~~a 51 )fa n 9 b esalm'~ se[p;fI!fti pe -,llu ~ya pase ka ,- leI: n ~ logli ma,] U IJ rr U •.. pel11g,elm[~i n ga n :~[~ d u stri [I inri k.

KQndisi riling dihadapi saat ir~UI da,pat .~. iri·~ci ". ebagali lbenillut

II,. Te j diira p,eln~rUlna_ . nfl,ai ma'talc__al~:gl ~upiah 's!tt_ra dra~ttls, d_c_n me!ndadak~ D'~ Ilijlilnl pihak, tel~ad~ j- g_' pl!mbe'ng-:-a ·~aln kllwajiban atjbart !Qnj.- kan ni~a] mlt~ lUI -gl ,asing.,

:::1, I(Q~usi IPO ilik, Blnta,ClI billiQkral dan pe'Ingu5ahai .' an; me·ngal ial .. an slruttllJli Ike.tJalng;a~1 iftu:hustm r,aJnQI talm ba II su ~a[m. Pral\6!lk::5;1 han' ~Oia-l1g d a n_ -,gh1'tB n . all n 9 ,t~ k t,efka rrl d@ n gain cr~ell"as to uta m a Plru~a nlan m@F1imtluIII ; a Ii1 p! m DO ~Dia . '" S ela i n litiJl" p~ ~ 9 I~ sa h~1 l:id~lk pem a h m a I'1d i ri 'all~efi I d i Iii fir - u - rg i te rus 011 e - peii'i1r uran dan kebj~aL1n li~dlU'st i p- m@r~ffahi,"

e, '1(~<iter:glal~Jtu-gtan a-'an tomponen, i-:-:~ptlr ,amer_ besar~,-:'hIU!USIi1""al d,ar'~ jepang dan A_wH5ul~ta, '$-ri ]iftj! :sJf!hing,g m,E! _ga~ibEf~.:an pememin'in am ,., J!liig -li1rtung p.ada 'll!kn,ologii b-::-er,apa n.· gam 'c~~,c__.

I. -, • i(Q, g~o,m,erasi lpe'ns· h, '_ 11 ~,eg,ara behm di't1JnJ ng pKdeshlnalisme' SDMI di pemerin')ahan mapun i li:id ~15ilt i.

IE! ~ Slslem Sl!'n tra ~I[ Sa{5,~ ya In 9 'ter a~lIuat

Dlal~am melli1ghi~lipi 'situi,si ;~u~pe'rti' ini~ pemerlntah larngsungl tier' a,d~'I~'~n d~ng,an dlm[pa. ~e'majualnl

yang '~~Jah dieapai, i~p~lw-i BUMN'i ~lk'5ptu ~arlgsl~ng d;aJ'~ IP~m~'Fin.·ah,an dCJ~lw,'~h klort~/ka1lbull :)Y!Jn/propin~iI

dan Ie ffil baga ILl sa a " a ~!g flela h "ga ~:n Irle"~:iionir.

L,~,IILWi]j d;dp']J"'n n,a'~"'I'1" amar Itli-(,,;il!!in.,~~c_-III unt ut7 im· u~~'li1d" l'II~lin"O; '1:~_"in!l:""'~iinrli'iiI!i(I!'!i' ,di"!iill!"li' m ·'D··I·..,.I,o:r.nn1t:f

D,W, , . ,g. . .I";]I~.:. .If"" >:!!U:IJ, iLl 'i!II. ...,,a,,",,, ~II.. UJI-.. . - B, I, ."",b" .' !II.III. I :OW, ,KO,I.IhJ! ~I.II.III,~III,III . _UI.UI,.II. ,. ,L . , .n. , ,.'U!,III"'t:!Ii

~, ~ - - ~ il 'b ~h 'b '~·II=..11 .; -- · .... b ~-.~ ~==il_ = == ~ JI-

p~_.a y.an m yang ie _2 ,L~ ." \~U,tt lUi_HJl p-en.m~:lI1aa:n"'pen.!l&u!W3D y.a:ng a03."

Peir:um,:la:rru~,, __ 'I_~_ dan pru~-aHj' ya_ng, kompe tli,lt~f 3c__al__ll lebih b_ "k dalam memen ' hi ermintaae k)OIO' .umen dan. ko,n"d.~i. p" ··M~ Klmml . 'inDI, KaD,n -'lam, rin1en.'Blfillkan

J I .J

ll..~. L b" k - .J - ~-~ - " " - I ~ k d

IDW1fW3 : 'I " -~,F;aill.' iuaJiiiI p~er~a ~eme.r;I],Itl UJO m.01 un,rat ,,-:,-,-_ .", •.. eruJII;_ -~ n m -ni~.'"

- . it,i'm '~'~~iO'fj, k~-;O:!;--~~- M -- m-~~II ... "", .;lIii- _..I~'-;,

'Il], ,iI!:_,_, I_O.l!!~.'/Ib,p~n,dln~.;,.n '_" i!;;~~t(;~, '. 'I!i;:nu~ I~!I

P:~'m,ed n [m terlalu b .-IE dan bo:ro:s:~ seh ~ !n~. ' : .:c p emeri neah serin '; dt seb 1Jl[' .R;b:Jp1 mas aI;ili". -_. '~I~lra b:HUS, nleog-luf Ipa'&11' l!el'p~ '[idak nJlt:n~-~nle",eH; "'_mdosu,i"

M "~~..I';.!Ii, L~,_ '" • ~I 'L~. d eli '~I "II d-

··n~m~.ttallJll] Ulio;V;;,~ p 'wa I. - I an Im:_~, _K3,_- •. eJ1gam me . - _- , n ,ellJ1~ I. an

d .. - · 'm ~ - • b ~ d ,. I!! d ~'II JI ~ 11 ~'L_ 'II_~. . ~ .. d - ~

151P,WU1, i[ nggu.n:g J. ,\.3..'. In ... n-l1..- Uill WllJaml. m.lem.p,[iD,m.ll:l!UQl.D .Ktpen.'tu1.,purru. ~.I1__:_.'W,[f.I.~

:K,ep,c'n, ~:~p n p.ri,b ~Idi ,h.3 rus d W ~,etal:k~, Ill, d.3J]~ m Ikepe:n ti ni~ .. ~' n klol~ ekti (

(! nom~~ ang menye;r.ap sumber dill a lJpd\ dM) n 11 - tor Ii n

Fcus dan

p - ra -

bel han or entiiS 1111

me

, ,0- -,L,.,,~ - _ . rUliUl",,~ ,~'

pemerin -_alb d: ~ erapa n.~3J. ' 'W11~ICl3lb. memge.'~' lang pa' 3 abel ~ ~,: b ~fikU'r mi~

1 ABE l 11. 2 . - ':\~~ ,.;. , " .

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p ran n

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-,m anak p,' ndi, likan yaH, ' 1 ' ~ k-'·"~

me-f, uku I:i~i k biij\n b·

II" 1-,: em,clkr;~ ~ 'is ~i, nJ~ ra, ruenna.s.uk, ,- £11 ,,- ndjaJli~ _I - d,IQ 11' lOO:Li d - n .=-egiunal ser r:lIl "I 0 gram. :,emc]j'uu~ah, spleni. ,~didJk.:"]n nasional dan ',.- ran

c~ Pi :nin,~ - , ,I - yaJI, ' '-, ~ b ia -~. I;::U; ~ : 1 pmiLngbtalll PI- d 11 • ,! I -,, di " uibu .' ,ru

-:_-m!"e.lu - ran Id: - n IP.a.~

Em IJ.3I t ~(~I!ldis~ ran 9 ro~m~n ga run I '~~~~:Ili.~turi~~i d~ n ] EgEt'tf rd~ ~ Pt Id~:;] F] a 11

n"1I ,::J c iJ :::. "" t:1 '3 'I; IIJllU_l p!l-loIl ~ ~ I.~~ I

t~u i)~ ~~rk~l~ be n::la ~fkrUl k~lI"ilcllSi dJ.j~ Cak'lJDilirii a!'~J ~ientP.i~fJiHi'I ;a f' se I.! n~ r lJtt I~~

\rod OOi !}el ... a il'm Del ~ a n g fd!er I!U iJ ;'p~~~~la ~~k.a rt ·da lil m p ~ l]W:~ ~ b~ !'~ u ~a n ~ekh:H puol,k.

- itt" Iil:)' j, ~ -,' ,Ji... ',' [fL•rl-" :-'7"1 ::,-, _iiuka - :s '-, ',- e • .-,. 'I "nr-:--r,:-i- -ei 'Sm- 'n

~ _ p-~ sa m ru. ·w. _ af. [e ~~. s;an~. w,p., r~ ,~'~ ~.~ ~ _ D. f_._ e;.~ rm,g [ff, eg .. ,~ _ _ aa _

,r~s~r!Jk,tur~£ui d~n. r _g:enewl 'pc~a}'~'Tan [J.iS,) a Q;!k_a 't: ~n" &m'~'IP,t be g~f:ULWRg pad;a emp'a, k'ondisi,:

13" P;~·'kerja dan pemwi ~e·r.put18tpas~ p,cnub" P ~ ruhahan _pcrmintun. secant. '. adam. nraJ., [n, nru~mbil·31l1. ~arru~~""1:,. -- DEuk Inaalkintkan imrdE'mnf3S"l dan kc'bmJ" akan,

__ ~C "--~~!t"t:: e=- - - - - ~I u= -, .e > f"- ~!OJ, -, ~

serta men tegah ,~:kak,Ui.fI p. Hie 0'- aan RNJ'-'~l

b. K~·bi.jabn ha, .. -!i, d~,.~~u~k 'urn.uk. m m -lilUhi ke'bumM In ·.;~f~p!nGfm_·.··, rn : .

, .. daJ ~fJ.a'n baru [I,nll] nl~I:;!~.u·ak~lrt i pC,IrnJI~mbanGlu.~ I~u~u~n, f'D .oiall dati pday,anan ra ng ada, dan . id - k li1 ~ng,u l rig" kesal ah3.rru kebi j aJ.b - Ordc 83 ru,

Bf~~lmJbn, kondisi. dan aiku;.pan 3. CI pen __ embllJl'gJJlJJ' isu f3ltg tf:rkair Cia. at m u;~:J i d ~ uSM.1 :kan:

3.~ Pngembao,pn sekror p'L]l~h~i'k rueiipu;-i wndu_sbi ud~wu~~, jasa d~_fl~a :-ali'[I dan b~ rus

m·" el ~I D - IIii' ~I· IIil ·f!' ii' m] ''=II . 'l1'1li, ',' II!'lIi d·,' ".V~-;-IIIJ "}Ii ~ it: r'1~ .iRi;rl"~1 n J' C"EI~:

. __ I 1I!r,' 'i!"'~_.. !!I' .. ~ _i~lL _'-I)! iii __ ' .. iI!'IiJ!L ",I Wi. 1li.G. V eili.'lill!ill ~~!I!.

b. F·o.ku5 'p:ada ·pngcn·d.tdian pub'~ik I(l~~:am k,r;·b,j.j'-"· "-n m~bo ~kQ-lomi.

c. Mcn,giku·: kLiP~mi[iltan scblgJi h.~ ),_-Il,g' ",ital~ wabUPIJJR ~-I~~ -an~ s~£u d.t ~~jllJUnlah

;t~'krt~k . ;n~ k' 'on . "I~ir-Ir' kru-· ri < si i_i~" Ii1 .h:: . "iii'riIiJ".i'P<iI!t':~

iliA''!> t_W "~'!l.I ~ e esr tl_ S'3.!0'!1 UJ· ,me!l!ilgg !Ii""J[,g~'.

d ,. Me'mu53tka n p.atd~ v~ !iI, pudaY3 natH m:JjjyaGlbt da . demum'[isasi pt':Il:g;t'Odalran orga_n W sa j P ~ [b~i k OJ

C:~II Item _ cr "3il .kapasi ~.35, ru' n v ~ s i b~·da;n pub, i.k: j n gkal£ ~okaJ d:___n rcgi orl~ 'lW.lrU:U _ _c hl~ngcm ban gkan ~ n :i51 ~ti f yang a,d.a.

f: 1\- C~lalul~ d~n mru;MobUistlllSi sumbre: ' ciaY,3l, ~_eah~~an,! d.aw ~dc ~ __ rge·ukarl t£n.a,ga k~r~a..

-- ~--

D' 1)~~p~'k:i~'~'r ~ r~ - i!i io il"ii ' .. "".\ I' _.~i'~· . 1- - ~~ - - ' miI~irl"'rill if'·' eeal n· DI~A· - - ~";~ - " "

I~" ,l ~~.,~ ; --.~ ~ ~l~. ~:~ ~ . n ~ ; ~ :~.!!~ ; :i_ .. i~ ~ i~I.P~ .~! 1Jl~ .1J1~ Ii.! ~_. _~:, .~:_ ",.~.Ki~',".1 _ .mJI.~a. D .v. ~IL ~~~I'J l ~e ~

idan nerusah - ,:-1 n ~

h:. U.n I uk nletnga!ku.i . eft a·_~·11; P r~~y,a!~u3..n. : 'e.n· :~ n g SUM bu :.=_,aya .man wi _]1- elai i s~ d~· n

'~'-'~'II Ii il']1'n~"1Iliiilii . - ill rID 'I k- - ---:-"~n-'Iilt~;ii'iii;liib·· "',1Ji"iIi ~ i --~ ~ da inl 1111II"iII.n..'Il.M II:' ~

KJ!&7~'D~·!!I!!I! . ~,_,!IJ.,'!I.i~. ,"', .. I!;;,.:. ~;!ii""'!,-I!!I!!!! ~!!I:,~.:__, ••. u·!;;";- ,. ~-I. ~~-!!.I\o!!"'~GO:I!\

t~;:lZl hubwgm ,S'osiat ,pengen·-_ ,. n d.emoktar~sa!~'rI •. aJ1 kesamsae kese ~.pj,_·~n ioUal3lD proses im p,~eme:n rasi jp:mgraJD yang b-er!luJ]aI~'w. d;~ lfl. S'3Jlr1g.a't berpmgaruh,.

' ..

b" 'Per~_~,baih a n eso nom '~ cian klasifi. kas i I ~-k1!{J ral.

c, P\ mba an p engeh.J~ fa n P l'b,l i k dan Ik'bij . i~ n, 6:

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Pen, ;a b;} ~ am st 1ia~91.

PC rr It' ri HB t d1'L

p- ~,L - - I-"k

eru !J.!~!I~dn p~ 1[1:

p :"m€llnt~h~fl d~tl rhd~ B. ru H~ Om.-= Rf"'U~~lna:,.i me I"flO ~'H~ M~h;lI a ng m ~;ilI:l ent al tl~· ~ i 1"l""jp1 i tij'"j': (:IIi ;a~ r~ [ldn B!1ru.

Pe~ iii b ~ rl ~ U r'd fl ,'!;.:t- fJf~ ~'~~ Ii 5€kl:;r pli,jhllk ad~l~~tll [!ira ya~ ~ tepcn

S~kt,w: r p Ii.J! bll d.

I. t l~ IJ ~"e51:l ~':.la.H'\l ~ 50 if;'"'i.r, n t~i'i,-;th If inl

,",:til . ·'11. .. I I",

~ 950- 200O-~h" d I per la~ Jk~l f'! s t.a~d= ~e ~ to ~ it.l e~.w n iJlrn L

i!lj

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mndu~,[ri ,[u~ilir· .. ·~e,ffd " '., ~ air" n!tr:r,l : ~ d·~n 'Oi'lJiny,ilk. ~elyanan. nasi on t ~epe i .keseh .... tan d~n pendidikan .. "_r~a" s purt.3~i, pub ~ ru k:~ b . i k ,i w, ru [if: n asionalJ mau p - ~ n 1Q l~~ I ~ mo ,U~[.fl Id~31'r dan p'cflWaJh.aan, ,pabwi sr,

Ja~'~J~asa keuH1:,-·-·· ~

I· . ,"

Tanah dan ee ng;l11i mgU1L ~ya.

Su m b r d__ay a alam ]a.~ Ei1 n ...

i

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c.,

d..

e,

~cfubm3i-I. polirik pc;~dn~'-an d.-ri : < .ll . B :_ u ke Orde ,·(r6rm.as~ l~fLt :ml~L)~w:~ pr·hJang;

-- - -- - .. ~ -- - - '~- - '- ~-I'~ - - - " - - - -- '0" -. [D --. d' . - 'k . - - II - b ~ ~ 1 - - b:

me-l.g1e IIIa_I1' ,3, Ull.~·p~ 35,1 auran _, '.' , 3'· . . [n. _ :en,galll1 •. u. ungJl:n tem '3ga- e!l'1D!_ .a,ga

in·_ e~,]" 'as ion " p roses dereg~ ~ asi ~ n privm,ti sas i ' - - . an 1- e n 1£ d i ~ a n j u . bn ~ K·Ollildis i in i

merupabn D.· nil piFOS : :global i'.s: ~-i "raDS u~l~ah d~rafllcan8 oleh nt.g'afa -n~'~ri1 OECD" U.ntMk. :bmldon,,~i3~: .. frfanrrum [,en.nlng .ke·ut nan ekt]in(J,m~, daD. k,·m'· ndirj~ 1 menjadi

pe _' ~ [J. dika i rn I'erus"" m' _ neru!. __ 'is is ekone m i tlcla,h m enu nj ukka b'ah ~'~J k etahana n cl(;,o"o·-·i 1-, onesia ' ~bn~ r '!I'"a rapuh .. O:~th. seh .. .b ~.I~U~ pembao.Guuan. kembali sekro -·~lll~i~ik harus diar-:al1kan ke '-'esej~]j'~cr,uli1 mas;y~rnka.. In t hraN i lindika~or.~j I[Hk~~o:r . 'es. i rc " .~ l,p.r i p merara ift Id n beb n konsemen p~r'h.ll Id~IP'li'iofita.~·k~n dalsrn im p ~emen [.HW nya~ :D!l tin p'w hakJ ,kJ 'mandj ~'i an lndones ill ,j uga .el~] diu i i d~ am his] S .D'OI~f-·e r 'yang" r~ - . nj u t, de n, ,-' D. .'. 1- L~ poli[ H\.~ Ke ~I~' ka i an den' n .. ~ h ak :[ u a [' ~ el a b .··'egitu ken-:al~ Pas,· ~n IOIFln.esi· yang b .:i,tu ~u,;.~s d~uil k1CkaY,3an ala:mi yang btgj(~i bfSiiilll'

" I .. · L M,iMil-1i -~ ~I. L ~~i 'hili b '1]" I.. It :n "nfl' o. np, ~1 n~~ta,.. n~ . ~ ~ 'k. sa ir ;

e an" .~I"-~_1II!! !I!~ ~D L~, -'-.' C,r- '!Ii. - e ~ '~~..., "I~!J!I! ll, !l;

1 .. - . :'ilCl, '. 'i kl~5 I'mpul an ~ r . m lllanrgu DaD k _ m bal i Kk~'lor p lUI b 1 ik m!:! ru paka III ,~a ra ya'lllg.

"alin:-: 'Ita u,ntuk :mef1SI ruku.mrk~rI! kern' ali kemhM.an ekonomi dan kemm.ndirian, .. ' el itffilk kW ta, I..' I:[el, sebab itu t :. .~ ·D.}fU~UIiIUln ~p ~ feI1CID33.D dan, s r rJ. . eei ,pe-ng'l:. ~lllcr . 11 M.I !1f!fiap area pclayanan Irnasyank:al' perlu dipc~r.ocpa,c· ,d n d~dLs usikan seeara terbuka, 1 .-·at ~ ni ~~~ri u ". ~ . ~ liku It!!; n ~_ b .ga'~ ra n ." adem (1 krntigsi ~ktQ:r )j M hI ~k.,

a-··i

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,: rgani~r .i,ek,~o,1! P IlJ hi ik d~ :1 nd(nl~i~ elam a ]i m pw.u b rah an te ratkhir in i ~ 19.50- 2rOOlrJ-,~ n, dipe ~akUlka.n ~elbagati sie:kt[~ ~ eko ·omi .. Perl·· tuan ini berakih t . .fo'k[ls mana,jeri~ 'ddaUk I~Allj'U paua, p~l;at3.3n org.llI~w5asi al[or publlk1 namun ICoi ,ih pada pc ·3'wn a , . i51 'program, daw, anruggaI30,,, l .,. OIlU~p ~ "'I berhaiil dircrn;p' .' - nidal am J.U31 deb _ e pettaIDa .. em . ri rrrW1 n Dim,.. ., aru Of d i, m a~ a pe~ da:~~hlI3 n n ~3 ra be r~ ~ B(n p~ h ds r,~ h:JilSi I sumber tlay~ m'~~',fak~

o.l~P ii1?ir1 ~ till9i '~iM1merU d., ill ng: en dePJa n

I)f ~eI~~l' n ~tOf

p~M" - -gai ~Udn.J

Cll"gilfli ~W§j-

O'fgan~!'l! se-": .o~' pubi.k da1li1 ,hoe, a an dalarn ltJiI'1 o~Fa510.fl ~ I ,Ja~ ,r.[IJ~~I.

,lil'_~' ~$!I;aIJn ~sar dist!oobikao dte-h

b Ii -.,n II~ -II' ~i\'H~If~

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d,ngan hatigij ~btil1 mu,r ' - di:.bfmd.Ag ..:Ia,lam n g n,

", _I.ay~ na~ di ~~~ trJl'" :~br " 't,- ~ ':wIa- a nya dllpa~ d~ in~ng :- I m rlI,tai 'eltonomis,

~n~frId(5 h(1n pin]jfll)..1f1. ,h.~,. • 'egeii o!:eh Or§laIMSd5~ JOOI... t ddalan sa ~n satu (on· on unanll'--, fl'lit'n fifh3l·k UJ oeko~om ~ oteh

p.e 1nth oos.a't

P:i2r ~arrn~ ~ loperasi

lk.oroe lsil1 sekto~' publi ~

h'~iI!'· IE. "'~n~' h ~.di. "'" ba"ll. il.nU.Ji Urir"'t..:ll. _ruz~·II! •.. ll'i;

dall:u" m:eng. io~a mnya rna lIptU n per 't:angJgung~

lawaIoalilnya,

I(,ed tJli!, la~ujj' p!ftanggu rl~~a:ba'm. kf.pala d llil as dan yang se1iira di ~ri PiI'W han da,~r~ h 'lid ·Ial+l tr,las:, b~ltu Juga.; d~rwaan depa r I~e~ di I.'· Si:'Ilt.

Rejtl~li",_ gov.ellJ~ pe~1 u •. ~ i i k ~tl die'. e'n .. ~rUbill'~i n.-p:i!m . , ... I'n ~

I:~in I~e or'. :", vteauct:" "y

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rightsizIng! clap ~rba ha n . j~~. ]ii ism~

~d' and' pun'sli11"fent

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dim ul ai il DM]'- Y-" B dJk Im~~1 '111ft u . i d utr ,i If r _e, LU ~n~li ml pah ba ~lt: d.1 ~.; ,d:iUill:-bmluan p_meri~llrtdi M~1Jptm dlJ13 ~l1asya~r ~angsun,g m.el~~UJ~ ~~1)O (mniriii! lPuhUk !OIiCFing) dJill pas .. modal ... A,ttaruJl.~ id .. P;pJ1.b- ~ai_ p p~m~~luD3A melalui sumber ketun.tm i~kstttrna~ . m~'t . crg3j'n[~·1; ~pa.d~ pI!O·"~ : ;~n. n.11l1Jl~n s andar pt:-'la,yanan. arau b3_'M aman pm es p£~afa[Hirru }mJJ1,g h ,. r.' .. ' ·da ..

1-1].r ··~··~t de·' rJ~!~ dan fIB .ern;···, p!inJ~· ma,ml l~uar nl·,:·~r'! n1n-p····k-·· n f\.~lih· n V,IItID c_ ..

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!dipe~wrkm ole.h. oonyak n~pr,a-" ._.:·,:ngentb.Ha.n plnj~.m~.Jjl I~r~_r n~~d ,nleh. nl1JaflJi~i -ubJik ,adalah, salah i3iW, contoh. man 'je_en makroekonumi ol~~l pemerinrah pusar, Mj3J~ny3~ ~pi:DjBn]l,ar, ~u.a4r []ieS"Jri U'o'ttw .. , ,~~ni.DG·~1'3rm pCdatiyan;Hi1l K£sfh:aMran id];B1I~,o'k.u~bn

n uk f,'l6~ !'n· .. i ~I~@ ·bi '"!Jm .. 'L.F\ ... Ii]; m:L='n~ - fr"iIl"'· iL.. - ·'II,"_~ mb

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.ke· p-m:c.rii--rah :usat :tebpi .. ujud pe'ngedrui'~M sumber d'_.y;I yarug tcrtutup serta 'pflJ1ge- Ua][·a)ml, ~_. ~l:g· y~_~'.' ,;0 _.n.g,ki:rru dl'~~l·.fIt _an· JrnJ~ :cnen aH·n ern ~rh·u~h d·_· rail I. 'wb ru~ni'l: ~3JGi" . ·.'myak p~njam,ao med ,dwaruf dalam !l.Wfli -arng~un 2tjng ')f-t1 ng, '. iap:li ... '~ ! ikao s :.p.rnl~m.n3D .. cp,uiftllJS31n p ~nG~IlJ[]~m ~t imb.F daya .ellJangm dQIJ[~rah. ~ n . ;:u n ,i 0 pi' n ji _. n p -merd 11 F daerab. secara 5 ubs ans i. bMUS rnendapatkau ij [ill .pe'.ler,rnn· vn pu.s~_~·"

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olpernsi k.o - i· .;c ... Of' plib~ i hum dIp ism :_ t baik. d~.laan p~nge.o unn,nl mau pun

. C',flIt fI.,I:_' Rmaw,8bban _. / I; 'j. e . r C rn ko,n _ ~ s ~ . __ ·rs~ i il, n _.RS:lI ya.L,g .~. tal: a.k~ d.i i,~di kan

pemiru kine j 0 gani._si ope·r··i' me .;i·JI . ersebur.

- _ rdua, ;31 I-r' p .n:3.l1ggu'· &i. "N:abao kep_ a din as d"ln ,ang setara di pemeriraahan daera . idak1rul jelas, .- • :_' ,-i!u juga de'pilil nen .··i pusat, Proses rrefg'rrna;sj h~fUS me-ngcn;'"' bruJJpn uo! .. Japoran 's~ra '~bih spesi'fi I sellin 'ga. P,fflS-eS 'pen~"endali '0 [h~ okrasi

~nie'~'( 'd~ I'· b mil t!m~lI spa ra n ~ ti.p I. ~l ngu Ie ~ ra.n prestas i !lJ n I.. pel .. pora n h a rusl ah

idi '~i~1 i .'1\ seh ~ u .. , re[ollDasi ak IllflntRS i'l rer:m.a! IiJ .. ,. .,' .. : ~ ~ lillenjad" dasar be r' '..,; .. :"

plOJrnm. i:1:'[:or,Olasi [U'~~en w,i ~kt(n 'p'~JtbHk~ Jadi d: p'G"~ d i ~imp 1.11 kan. b~' ..• · 3.. !I)',~f{),:rmas i .~ 'lI"ClRSl~ .mru.I_."L~~ ,_~j ,Al,_ta, dan ·fO~;rrnm ,fie_- '}rm:Hm o;riet1Ji~_si o.m3_c_I'lII~S3Si. 1eklor publik.

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;aJlm·p.1 ,djHtu[· den. l', pej· ~b· ha.n .. perubaha.n ~. j n ~.per i d~l.ak~k nnya iJulrtatJ<traty

,rt!mg.ifN'ni~~: ri'liJizin,g~ dan p f!b~ ·0 mekani· m,t ~w[a~d ~nd p·runih'meni[~ kon~p

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slogan m;~:w·a 'pef1~b.~'han .ap~"·,~p~~

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~ ., ,m'· ,ianis-me 'rl~·ni_' dan an. 'isis_ .unt -' . sf' yan.· .

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Ur ,~III ~~~gll ~I ~-~ I. gl fif'~~ '.~I~ !U'~-I;r . IU'~~' nWil ig~;'~'lgFr!tY' ilijl!'.

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sebBigm. dana. Y,3D;_ dimi 00 01: h mas..' I. a'n:~ Ib'ruJlllkaJn, ,im,oj..., 'Vi~d'llJ ~.~ yang, Ib.~;U:l.lnlfi Idl~E~ol ~, 0 I.~ h Ol"I3D isas ii-o:r:garlrlisa5,i s ~kldolr ipublli:k~ Id~n ju. .' p,ad~ pn~ rlc-k"pt:lg" k kcr'";il3ma sek (0 r p ubl:i':k Ida n ~'.1\1,~,(a.,

De6m;·.·~ ,~[U. dapar di,~.mbanjp Id.·.~g~ melihar ~Icb~b jauh h .'- _ '·MI penulis ll1fin.'~rul ~ oqpnias(i '. k:m,F po.' Ilk Id-ii

" .. ,temb. ga .. /I m ·aga I[lnggl~ ft'-ga'ta' dn' de,partemen dep'ane'me," cJJ bjwahnj"a~ pemf!tjnt~~ dae'ratJ, lj'UM_- :~, BUM,'D, lS··_.1 (Slit

~rmasu'< yay,alsa ~Jla.·.,ilSan s(Jsiat {t6ilstia'n~ 7 9,g,S)~

J~II~i' ? __ un:naru~w . ekrcr ,pubHk. dapat did!:_'niikan seb3jpi:

r!'! '.' e .···anilffl I ,~' rrik da'rJ' an ~ ,Ii!;s:. k,u.nf;a1nli ~-n9 ,dl~- ra'fJ' _:_ n pfJdii P -lnge/ota_n

d n , mas~ ·'r:a. ill ' eli I ~ m:b _:: 9 . lem. _ '!:Ujl ringgi,. '~ga' '_ dan de~: - . __ m _ n<lepar~ temttn rii Ib.; wmh'~y.a~ pf!m~rintiJh d'a(!ifiJ,h, 8 UMN~ B!UMD~, itS. - - ailn .. Iiyas·an SD;i;8t~ Imiaupufli padiijl p~ye'.·-pr;OIve\ ke,rjaJ salma sektor ,plublf' Id~n ~sti!.

~~'fiI!ll:dl",.m '111 di ata '!_ . .n fuc:m -en. _, ruhi berb Ii ,anali' m' r- i ,I akae dis m .

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1" ~ e ~lS:i ' ,3l1g .-d -I di ,m -, Y3lr,aim,rt ,aka emisi,

P r. fi!P~W )i!'3_Dj~ di . b.akan d ',3Dm ellp]3CIH ak.lIll,tan:si pemerintahsn 'In -,D'~l] . J l-caJlab, alit u neansi pt:D1~ ri n'·-,._:h _ n 'p. 'ft -: -: _HI i . -II .. U n ~ I - Dsi I. cit U1I pu,bli'kcO Lolilta, Pl!.Il1,.j Man. y3n~I, ,difbar,kan. ,lJ.ii1.IY. d.illllllJmlj d~_ .. ~. Ib"af.~ ,~an, pcmerin[~,h~ln )'an,' Ib~[sibl_an W:I1l~~,\fi,du, :,,In,G bersihc E !f!&.n'i~ i U,:lJlg; d tlam pern,erin"t,~-_lbJ,3,n '~:-3,H': r~:ih di Indonesia melibarkan b'uJbuog;3J8 anrara lelcie'- u(jf d:en,g' n les ,i~~aj'rJ~, ,d _[(1_ - ,Fru-oli!d_,j, . r~a lid Ina, pin· mac

da] In mcnYU5Uln . D,U~ n (RJUl!'fl['/RAPBiD) yaH!, " esuai. I~d_

,Ai~s.dlit lai IT' ya ng

d. elTlwng '.n 'Oleh pe'ooukung d klJ iii ta n51 ~emerin tahan _~ja ~l ka ~ak t.e, ill ku rita nSJi ,. t:hlgal p ,.£&<Jia ja.sa )fa rng releva t! un ~U~ 0:: roogal };ertis incl~~du dan er g..:t n k'5~:r~'i .

ulrrtumnyc,,~ .' .. kror pu,'b'i', ,"ig"Ml1bam 'I , .'~ _ b i:gai ins'lif' si p~meriilllih ala," den,gan ,Irn.~im_a· ya.ng I ,bih ,~fl:c I'. . 'mlF,io~alru rani be'rklll . IJ" pemerinrah ,ne&~ a, dan industr! nasional (p~,rll!sab~ m~~i, I' '~merimt~m~ ha.dan .bU,.uOI pnbH <,~ P~,[US:dlMl1l .: ub~i k).. N"lmun

l~'~'-I'~I, ii~' ~.i!li!b'" . ',' d" ~~~-'!!I l 11~1~1~ [ 11'1.'1['. ,! ·h' ~n~ :jP'::Ii "~,E';ci 'nemerinrah ~i!"1ln -:' berkuasa' m"'!lrr'~h

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ml~o ~ ad i p[~,ro. ba an. ckJJ.J][[ov!,. [S~aJ, d_aJ~_m, ko nteks dcmok rasi ;13 ng m cny ! tikan ball"f3

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_I,a.sya--.'-_!(~ (.~~katramll ,clI1"up:aQn 0 l,a~~ peJa", I ,ai n~~erf, !;ip~1 ~. "1IJl: berdiri sendi n

m,~noob~, menGJ,'mb3.,rkIn o~gm~~-lSi ]rJUB,~ pada saar ini [,elah m,em,pcm~~h pf'npku3l.n di If:'uionesia, serta ba,p~mLana p, dJ:·dunl~",~ Id,~,rtI~n pcmcdn[[~h. A.J:gumcn ya_ng' bl'l a,nyl1 dj,IU'~- '""',-,.n ,·:·IlIIU'· Imcnu~i~r pen ~ :p .. ini a '.:_alah !!'k~,mur ,~lan :~~arr" lrum dari kemurahan had ~dalah ko.Fur·'!u~i i W,~H~l,du, UJDIM k-eblllud~.am pmbU ',~'lbl.i hancuan ~e" peDli ng III m" b ,n ri ~ 11 ~ ndli ~ .. k'":lJi' " ,!~~,n e ~ '!'~l!lb ,(,,,,l h I, i! ~ m- ,ii' d.i [1: i,11\3, .~:l hias L

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'~"" n lain yan, :~j,kr;mban::talrn oIA:'11 en dukllJog ,akuflf: nsl pU!.er~nulJhw ada -ab ka If ~ , ,Ier _ k~ n1 nl itba; i p' "yed i,~ ja sa Y'" n gl re levan u U (Ulk be rba.,g,iI i j~n i 5 i nd Ii' ] d ~l da H 1';''''Ili,'~''·r'II;' C·J!jji f' ii _ 'it!"'"rJIj' .iii II ~'If;illi' h;']j i m ii'i m i~::"" 1-, , n :~II ~nl n,t"?lI!I1~; ;~~ a II.i i p~F~.pi-ek ~[f m",,1 k I'n~ , - am IJ n d i

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:Iaim ~,ib;k, p~r:s',leki[i[~ i1ni -'cmbuka, ~cil.llJ;~ng unr~~k m~ngadolPsi"eknik ennnm,~ ,am)

,s:m:~]S'[~IL Aki. b:;u: n YI;: J akuntans,i pcm~ ri lflt3.ihan cen de rlln; dj d,e _] Q WS i letWl sebag,aj s istem pe,gullrnu kinerja p~m~rl'n"aJh.' ~talLlt d,~'npll kata '~a:~n" agar akuru:ans; mcnd,ukuDr; iptme'r:i'rtuh .. _ alaN fI1I1l'mpenafll, _. '~Il1'~a\W]hkan ({"rha,d', ,epMUJS3Jl sumb~F dya apa 'yamg seh,M,mlll' :! dwp,noo i ~ .. iUl, ' ': meftc:ukup' b:blll uhan mlliae r (dw kebu.· ,I ~'bm ekspo [) ser a ~bl!lnth.an Itt ompnk :sipil,. dJper~~kau ~uUJiber d'·.Ylldrul,peng~I[~,U~nl rang rasional, Ja' i "irak-ik ,~,t!ntansi pem.'Tinrahmn, yang ~ cnar m(ndap~nkan " GJ,lt[ n,~~n r~l1g I,'~da1. un a rde ·'fOnnas'~ ~' ,Me [c!rm,~~, d i", an d',j d ~ .. ,~' I ttuntu tan p eme ri fiji aI, an yang 'ber5 m, ,dl,an b bas korup '" ko lus~,~ da,n fl ... ,·~i me r _ . ':, ) se rita dil •. rL k u ka n I-wya 'Und'a n g'~ U ld..m,G ~'.o 2.2' abun ~,r~l99' ' . .olig, Oltom"'omj, J,~mh yrarg kmtJ1d~an se'karang'i. lrev~si III en j ad i 'UU ' '.' '. g. c r :2 , ah u n :2004 re lila riG Pelmer"~ n (ah~n ,Dil;fI,f;"ah ~ Da r j, s;" '. i Ie.kn i ~ '~~e,rb,a:.· i.kfhiII~~u, undamenral 'lle~1 h dilurn.c.tnrkln 11'3.£1:1 a" al :. abinet PetsaUUilO Nasional. S_m, saru _~,e'b,ijahul 13n .. ' pe~lnjng adIJah dlgan :inya sisrcrn F[~yu~un~n RAP,N;AJJIB~""., ,~y:a' g' 't~I~UJ~m me'F',ggrtJ'n.akau Go'rlJ1at' $i'nglr ~J",n'1 tpm'n meni,i.di d'Jllhu' i:.lItry '9J'~t1n send per .Ibahan : lel,·an~srne ~. 'rtllU;. naan aJnggaf,an ,yang senrruula ,top daton IlPP'T6t1)tlj me~jadi mix ~ nrara i'OP doUN1 dpp,roa(/) dan [b(Jtto'NJ' Il~p appTL(JlJrh. PIa 'Jik;, ,ini sud~l dimulai ,di lndonesia , :3' :3, ((lhuw ~n~a[an 1:)"911000..

",_3.np·,1 ,ml~ngabaik3 'penrifl,~,}nl pcmahanlan tc:krl'~k.""fIickn·k 3.kunUlhsi, t~~ lorg. ,r1l1Wui ~p:emeri~ltihanll p,:'I1gaj,ar.arm ,ak 1!J~l ~l " 'i KklQlf' pubjk d,i~:tm,'b~rng' '~'.n daJ~lm, k~disi, y:ug b .lribe1d ~ Ptrnn-m~~l'l ,dJi 'I ' .n 119': 2, '"a· ' se: '(.0 " pltb~ik I1rrD.lLlk P' [rama k~ l~ilJly3 (IH:lI,arkan d'i dUR~3. la', Ij ,-=mis (,l{3mw '~og-gris .,~ .. "ford~ mid kedllJ3f. ~ 9',9,~ hal '79t S ~4ui'ng c'Dnom,~ Sumnyi-,U'll,. :r, 'yang DI'J]ghabiskan hrndlLillpl11Y:l drn 'Ho'hrgaria I,t ,pi InenlJ',is ,di Amrri" 'rib:t;~ men,yajibn, peFbmdin~D rus[em,~~~onomi dan ':e:ns~rn~, SiSUYI, D11~fJljadi" I_L' •.. k,Jompokt yahu ,e~'ara SI~, '. ,rri Amter~~- ;:,t;-:'" ~. r ~'~;n,'- .'. m,tlrru,'!rapkan rkonomi libe aJ

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KI" i,!, 'Dl- itu ,C~:l@ 'anu} Dc:, ,-, ,S 'P;CI1'1! ~ lIJ\.USI~ ,I ';mU1D, jrnen ,'foc.,CiIP!U. tUJfUJmI, Ij, ,iipUs,at serra.

I. 'eg;a 'Il' a sef ~'riri '~n.~ , is'~' '3Jn ·Pf , ' news, ,ran:a: n~~n~ -pk3n '~'kc:'bcbJ5aln el~OFU]JlTIJ1~ b~rai~t~ SOC-a['3 'I r3disional~ t£13 .'i dalam aua de', de u!m;wu~~ u!'m beF3l~h me~ W[JIalt~fl Ikolmprom~ :3rn lara kcbdjam n d.' ft pc; '. nC~Ulaan eknno mi s,,' klOf pu'b:.lik d.~ n,ga.n, pe:r~ ,( Il~ u,an n t?' '~n,~ali~, [e,rrCllltU )!."og· menggunakaR p,rrena0300 k'i!;:'d,mUf-an. .. Sekt:Of " tillb~~k. n~ar,3

, c_edu~" k81 ra Itte r organ~sa:~ 'Setor ~ubl.~ rmeru~Il!Ju:k · an ~a ~i!a&] ~~ia! I ,ekofiiOml. polltik ~ dan : alfrs?i _~eristlk me 0 I!J rtf, 1lI nd~IIlQjunddlilg.

e'~ ig8l" a ~ ~i"jt 5 Olga rn5!a:st se tDf P ob1. _ ,annat' ber~ ne"_1 -r:~m.

Empl~H~ kor~~~i: {)fg!Jtilis:asi ~Uor ~tJ~. k a!,m~t rna I11Q lii i .a~d lUI 1.L?ipas d r1 fine ~ 'nls(!iIi€ 1n!lJ ~ni [)a ~iS ~~

K~imalI foku'.l' ~k5@~h\~,n -, -', ,nye~'ngg.araian

i kt:JM tas publik ada IlLh ~nmi:'\;al~m~~ rn i\1~'arn,~'I'l

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", ~'tJ'1Iam. T.l.nd:isj ~~~e~ p.e-r ~af)9 QumgjlllWfl 'a 0 'J"ang !!!IlIa tJJ an olen ba d~lil-b~ dan ~_ tor p:u ~i ~ m~s.tl bel'is·~'r at um'IJ frrrl ~

p~mb~l1l'r~uk r~dak h~mv,a lebi h .lU~l:]~51 te ap- i J"U~~ b.erb~d,a "'ali[-aso\f ~, 1,( ,b i~W:.n bes r

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,lfh::,_ '.' -'f3 ... ne;a ,- ini MeR!lilan "_ifi E'C'rn13_, " ke:rj'3 '- -, )~ dtlQinOmi p1; nc~oo'tlh, de: ' __ 'ar', '=0 :'~,~~u.d,

~'nf_nrru'banrt~,-~k or S,W'l'i ' ,an:", ,dJ~ti'l.lk' , (:Bll~r"ln .~ ", Jackson, '~9I,l)~

lGdtdt'8I' lbmil:fF OJ _'-'is;as,i se '.I'<!J ,~'HJIJ'blli!k ,m cDMJil ~u'kka.n '~Far~w so i'~ c::'koD,omi,~

fO~m[ikjj daMiID br~aLc er,isrik, [Ill 'BUr[' undmg-umdm:,:_ ,'IJllg.. ,:-, ihg m,emililti ,~er'be,daan keku'lan dan tan,.ng J:a,'~1'3Jtll serta ,m,'mpe'rliha,:tkan COt1~'OI _ Pf:~.oo!_l!Il ,-:Io-mggungloo,

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,~I',,: ill ,all," i,~, ~',lng~m_3.SU.'Dlg u~nJ~U31 [u}u~nn,ya, ,31: , aram ,ill ~- ,a~lpn ,m.auplllJl1 :5U:'ilJH.[II1I.f

orglll1i" 51 .. 'P, JI~b~aM, It sebut melu iskan betapa rselltltof' jpub-~k i, ,db'--iE'ban.: 5- .. 11 i d:e:npn, ~c·kana ,y,t)J n,g, ada, '3:rh adap I ~ tar ,~elaka g ,g;~ arab r~g ,~II-,; __ iliki ,~, .111, s u- -~ ,'.'~ Ii: d:aY~'llruy,-_" Ja i 'm,(;m~h~ 'rn:i ki'n(:ri~j~ SeklHIl'~ p~!b[iik ieba':~=l'3_! Idli'mu'_ j bukafl, da:ri si,sli "~is Frn am un n ada " 0 nsep d, sar org~ rr1 iww rerseb u m "'

~r~.tf.,~A ,~I~I~lr; u ~ I!' "'Ii."" 0 IIP''''n"[ ,"1'·· £,iLrtn III' n I,'!, L IW~IL !"Ii,A'!Ii,"", i" III .~n"Qi , 'fill'P' R"IiI ill:' b~,~; """.no R [Al.,

Jl.(;iJ-6P-) iim~U,'!If n~ : ~',c,. -'_' .' - .!Il..iK!L'li"n ir'·!~D!l.l!K gui:.;IIid.1i. In ':a;a ,_,_, "_, ,,~_JIII:!l;'~ r.:!t,. :~;,....... "';"'!iJI'~:I'_U:n.",

~rmluJai d~,bl]lru'V3, 1if!kfOr ·p_lIJIbli~. berknm,ft;P'dsi, d"':~ mekaaisme "'aD~" ,.·an' (pruli,n.g, - ,rn:l~I3.tp;

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y,3~"U ,r~Val~ H:S~,~; re a .. n 1!Il~e~!~ye3_1\,~U~, xe ' ,':U.i1;J.· U,aI1J3 ~[":~rl '_'a~~ us~r:n(~. r~ ,C[I!!o2

ke : ..• ~m'i~ilG. n pll1bnn:k di~~paskanke ,5~ta (t~1 apm, 'lJUld~k :YaJ0g m_rrni~np U ',)" ... e '(lin ~tu~ akri vilas, ',',anI; rer us 't] ertambah ,Sf'- ,r,an;~ n i ,me,gberr . mJrl. ,ki,l~ _,u]'[usan, d i d~. "~ . '. D ,ad . peU3W: I'm )~' ng torfJpe~i,r~f deng '" sekr'o,r ~ .asCl,ii . ersaII'1,_- D . ,ntMaJ, ~o'lnlcdu,o , dengan

or,glnisasi 5ckl,O publik " uk mcnyc_lilin j'asat terscbut d~'m,uJa~ d,- ~i pcr!&iapm

.. mggalFan_;~m ~13i me m, b. rsi h" .' 'Ill per!' uahaan.

Eln,/l{l:.t-" kondi ~," IO! r-g;u,lrn rn sal sekJlu r p u b~ ~ , amat :rmr n' I; ri, _" au, '1,:- _: diil -i -, e.kan Lim , "U, F 11 i pasari' 'em 'i kJi fa n yl1 fiG do m.1 na iii I,~' t, i ni mHi!l. brr,ih. c, I J' ,w P Ill. ,a I: '~', ' - ' kompetisi [~rbu,(a.," -~ ,-- h~n.,Ga. ,'erj.ad.i pemisahan mekanisrne '~:mmUlje,m eFnt ko.m ,- tisr d Jl p'llSar ,w n~e-n aJ1 d~ -,ga n can pen_yed ~.3 n j ass 'yang dj pi sah-~ Ui:), darj konsu .'i j3'""3J il~rseb;ut. Sehaga~ con oh, ,pel21Y,3 nan :kr:lI.!h~l[a'n !(t'i ma n 3, JK mi ~ i ~]~~n fiftJl m:m sakir m.e:nyledi3.-~ n ~le[aWa tan ke5eh~um, y3Jlg ,rut! rdJ b~:g~, nl,~y,3 r,aka t, .Alib un /~ pmga.m ,erut" ~ , kepem ~~~ib~ ,.af, men gakibadcn~ pE,' ne~rn~~gan. ,PMll ••. ttn mekanisme ko.~.sllmtS~ .Jt:' .duk o:r~a n i S3.S ~ sckter pu b.llk ~ng, be rsa ngk U [3 rnI .. ,

hilimJl\ :~k u.s;'CS1I . ,- 'esan penye-].:1iI gg,:i1 r.13n ,akti'Wi'. as p . -bl ~,l __a~~, 'kom'p _ , ' ["~, ~~ii , , 31lajemn I ;]iW~i ta ku n ~ a~, s i, sa n GaJ! bet,.; t!nlO d Iam hal w n i" Seeara ",ri nsiplI aku n Ili~ii

. , om enjadi alar ,penge~.d~rn, diri manai e,f yi1l!.nC mi'mM.n(~JIJ~katn. konsi[fIl'lHl~ ,sOOraBG 'I1'i13 lajcr 'bJcr'[3j'ngung; ja,\Wb ri.d~, ,h_ll,t_ lUI1rU_: ak-rm~tas ~nebul[. [rft3,p,: juga, lilfrut" __ marn~jt'f c'rn]. keua __ ~,n ,d,_I~, as PiC k, pCl-,gcnd~di:all alll.t3~ b~;~a--:j.a~,,:Js~-I~nya,! da~am manajcmc~ ~du}ll1h me~cn dm' :acf3h~ kcpaJ13 ~kol~m i i-,erik ~. 311l;g;~an, h, ~3Djla opti .. be,[d.~,ar, ... n_ ·rru.m]aIru. ;srnSW,R 'V,a'n~ lerd~m kemudlim mfni;aJ~nkmln,~, ,dli. 'kolah ,. r(3

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nl.M'r:~'ge11'~ kal'll ,an_gg3JF,an, be[a~lja Iner,e .. " 8~g,inJJ, ptl~3, di :pe~'~1Jl,er~lil,· "'_'~, puari banYlaJt,

'w ~1 ~i, ~11··." rlI 'tl~ ri -Y,3ng' 1rm1l~ m bJ'~~~'~ d~p3w','~m e;n d ~ b.~ ri 'w,·· .. , !~Ra n:·· IIll n tu -: .m.n _llliJ.;ju[bo f! ··0 (;3111,3 ,arn,gg _ f: ]!) ,3J f] [I id i ,.. rl uJ(', ~ n U Otuk. m·]] j a~an'u. n pj[i~g;.: I~:n, .. ·,ep.~ III.m,e n • " . aJ D -'':ft3lnggung ja\-v~b u:rrhadJ:~pi fungsi d3Jl11 ope'a:i-iUn~,i~ ')~3nG (,eFb-_'~_-" d~, ~ m SU' ~u D,-:·., .', behu j a fie r r, - IIZ,IJJ ~ l_di, (0'.0 s, . _ 'ngaj 3a rri d m Ilk.enl1~HlnG· _ In d,- ri te kn i ~ :'(inc-ata ran Ice ,- la!Ui: ,kehi j ~., nlID'~j,e DI,eu ~ek(ol' pub· ik ..

,KtJ(n4m.~ l(oif;'ilidi~i, prOS" .~(;'>~ - ngungi:iw,ab~n ,ymg diIUtu.!bn olen 'b!3dan ... baJ'aA sek nr _u h I r m il.~i h be[~if:~n: llln1UJJll~1l ~ Ko-m pC_C'1f '5," '~h i' ·us d:~ U II .. - n 11:' w ·.0" 'lIak7a', d i, D:f'RI,D'~-" ~ .:1" ~~b.i pl,eruUJ ktw ~. ac; . ~"an 'l!-n,gj'a ,aban Iift_nah:mell or.'Fo.imtSi :5_," ',f' ,puU ... :D 'iMn, p .'fiSes pe." wn,mg,ungja _ aban, hrihagai . ,m. ···i ·o~l dan info ma[ j,uwnp, 'kc j 3 ~rd,3In:,p'ak. ,se~f,a I: ng' HOg, lke at u r :. k5. ;,v ~ it .•. OifgMlJ· j !ielbtoF ,ulblik. Se,b,aga~,

""'d~,.ali' ' .. n ' da '" '"' .ra-( a ya ~ ~pa_

d [glJ I1:fiJ 'ii paUa bfilda 1m

'5~~ . t!J publ i I ~ rll'tll: '

be rr~ar:t9 glJ~g iaw,a ~ " ---:' DP'IVDPRD.

~fb:ed~,o!~ml he rr ~~' ~~ ta 1199~ ngjd~"'~b!3!lll I<-e,~gda DPft/O PIt]

m efL9a'kdJiI,nka tJ"ii pe'~_. ~an tUIUi;l~ husus m ~s'ng·lina'SitJ]g

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ID.ga, .)OdS;! ~p!\''''O. ~UU._.

Me. ,a ~~iSJme poe, 1~ n9g~ Hg l~wibaJt ~ I ~me int~h af1i dae. ~Il h,

lK.ere ndef!JJ illga Il1I ~ruba~l.ln kl,\!: akuntaf'i~ Sf! k~ :pubrk: me mja d i letuh Pd5;ti

'~ It ~ · d'" ., h ~ "l·'n

IC]lnl'O'~~~, pm _r ,.;e -.~ mi~rrliI!~rl_ I ,._m,~r~rnm ptlsar~ p~ ayaJIJ'a:rn t'mum~ pcm_jJJlJ2ILn. 2L~hbora

dewa n d i, daf rub ~ pen u nj ukkan ,'ami ri a Ii lem bag,. ~wlld II rHo m - y;a rak~n:,! J1>t!HJ' relorn pol

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OU'lSli " an. aEAny .,f', .fume J iU~"g; ,ef~a amar ,[eq;a_nr-u ~,~ pa a sr nlUf U g~fl. S3 J

ata - ,'e~o rn _, -ok 'see " r' "_ IlIm,UIrD. dan - roses !dj n ~Hlli - . a ~onw un i . asi r,a,Hg mer]' .,,' "i~ 0 I,eh,

scbab i w ~ ___"Dge!] 013 ,ur:gan I~'$ i, sek . '0 ; r II bll ': hitfU~ ticla~ u nu ~ m ph n !f'a.~ Lc."Sa,dar.an ,[ ~d iadap g,eJat~a perubahlllW dan s:Lp lmrnl,~IJ[' rnc~l~llllnab tangga,p·f) merelka terhad.api pt;Fu'bah3n

":'.-1), - .. Ianyak cara ~"ra_ . g dap3Jt dig!' U2UU Ol'fh badan sekmr p ~b]lk unruk herrangguo,@; j .w,ab Me D;IDlRlDP'RD ~ M'i· ny J' !\.4'enft'ri 'K~s-eh aran fang me mpeffangg 1"g~a'"r burn 'm-.ug -nf,1 s~r_, lan_ llIng :kepd_a p,r~~idc[J ,Jan P .'bl'ik (yannT diw,ak~~j DP:R)", Selai i iUJ~,~ n.dl,m[~i ,n3!&jon~ t ba,dan '~llJkMnl PlJblik,~ dan had~ n-b~diUii prutblik, non ~lelne,r,iml[ah (BiUJ.vI~1 '-;'U, D)~ n: masulc :elllf'ganc Wi~rnang pelay;,ulan 'ke~llarat:'

• L '~L IL Ji_ ._rn "'h I ~ ~J-~ r,

,~!L~, n~cn~,n.urng J'W,W r,rrl~ama,p ra,~pa,nem,en pemennrs .t ,~"u~~ [H.,usn UJl~" ·r ,I\lleft-~,a~

Kcp~a Da.cmh 'M enr.:;,~ ~,~~n dtu 00 tu - un ~ k }Jf,3.rm,g bt:l'1b '"U3 ~ yaitu rncski PIU Ifill b~:rt~Jrnggung ~ a' "a.b Ike pa.d.at D'P:' .: - ,i IlGlm I: f ~ ,mn,en:b, j uga berunggtlog ,law ab kepad a men red d 313 no'

~'ege'ri, d,~·urru m ~,'3Iakat, d rn \",_, i L'3:Y, n j!3~ [\;rl.J n,gg;u ngj .w~ ban ra ngkap-te---: ,;10;) men reri

Idalam n~gc'-i rIn D,'RD ~~n~ pu/bH'k ,in,w :ll1a~jh (I.al~'m 'ko~n.nckS! ncgaf_ kcsautan ,Ii ill a'[:IJ II P res i C iii ~,aJl ~ n 8 hell' tl asa,

P,~fbedaan benruk :p~nanglungia'waban k~p;)da 'O'P'RJO'Pl{'D 'm~ngakih3r_k~n p,e b __ daa-, n juan khusus mtU~ng,~masing or,g~11l1sas~ sekulf ~,uhlik~ ~nju3n ··:hUSM5 pme ,iDifEah Pi .. if merup'l an IteStt,palial11m dan kt~[C(_ap3D ,. rrrn,g,au l~m'b,[,ga '1t!,gisl3Jf:i .. ' lDPRJ. '~'P'R)[O :Di badan p ~bHk la~nnr,~, '~ujU3Jn operasiollal rang de[ai~ leh,~b di~[ rikan ,5J~baprn ranggu.ng ,j ··w,ab pe:l alk.u.na 3ngg.l,f,~n (pii bak ekse k.u.rifl y,a n,g. d.i tun j uk, [Ii lHU1 O;!], ~'m5,j (N~:~ ~ inJ i b L_8a n,fa d;,.· u It. - ng 0 If,hl [~'t r~oa(J!i ke ~ e' IIp -, n - ke.l cap ... n 0' :-ga n is;!:s,i II Je~l;e r ti kepru~UlSalli1 L ·lie5 ide n, kC',~,'~llusan, meareri, per,a.ruran pemeriruah, daI11ainn)"J., \llaitluPIlJH

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_-:I Kf'tlC;' I-uan ope' ,a5-'0IE1;J~_' msa.: m'ITup,U;;an n~runln u;l,tl nl~rl, umen 'Un. ang""'onl!!.3f11g.,

,kCtC[3 pal~, w ,':: ... p R~ ,j', "N" dan k,cpu ~ us.; iii lcgi s la ri f 1-.; f[Ij n ya ~

D 31am mlf'ka~1 i sme pc r ra n ggM iii ~j a '~'31lha n ,d i pe me' i,n - ahau d.ac.[~h t s t ~ "11(1 a r lS3.S i , -- ,~l~ o1"y, "Ii iiRii,1i ii'fiI, p" ,b-Jlk" C-.A-p·. -n-i 'pen[Jid:-ikan d.·'~ [1,1--, ~,3.n""n, sesi 1, dit I:lpl"''''lll nIh, D .,.~an

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~a3,n .3,8t = c,glul,auuF a :alah DP ~ d:ulJ f-t'bag_~: ope _I_jl~()r ~,bdah 'Kcpala, T)at:ruh yanrg men ,fed i3lka ~ pda.ya na, n r,a n,l d~i ngi "I<a n deng3 n-~ill1,,~ -lalil dan [3 nggtl ng' j ~ y,rab yang jel~'. P;_nSJr~h mente,i dalil dep3n:em~n-drparu:nn~;n eli p~nl<;rin (ah pus,;n, ~n~,ih [J!'ta.sa l~uar d a~ ~urn i~ah,.a'r' 'pcrcnc n un ,p'lriogra'n1.. 'Tt~·. "'u rn '__ _ n :k1;.·ln 111 pok ... I~i:~n ~f1J1 ~J ~l k til ~ dae' rah ~ sep . rr i arp i sas'j r-n a.\53J d'i Idae_r.ah I kl'f"mis,i ,p~ ,. I '~,§lIiJP' rIl I ~c,lo m p'. ,k· kiCi I urnl (Jol~ ~~llibi ~ pa n,~ i pu ~ ~ f I k d,ru daeGlllh" LS~,' di idaer:1h~ d' n la_in.-tain mcmhrik 11 3._fah~n '[~rba(a~i 1lJ00Ll\'k urw'. _n da~,h. ,Sebagaionse'uensiny-, Kepa~a 'D~cr,ah 'ltaJlt:us, nJ'~erm'iHki ke_~na~u,p[[_~ 1 011 n .•

b- d' b'" I", '"1"':1 ~·b bh biL., .~

m.em.:· ,sum r· I',_~a yang .tIlrVllrUls.~ fEnCI1U("JL~'{i~illam ~Ull: ~ru['a,-u.arn selrnl-,

d"Jii,pn 'k'e.t I~n dilL' [lkerlem~~hg,f]. (ebmlJU~ sumhe;r day. -_ yang ada~

En nl :1 ~uan, d i~t ,... ~ rlaD b(',ritrf'mi bang, .qeh i ngg3 k~cendc r.un,~a.1I1 pe ubilba~~, ~ke ak:unnmsi ~lf'[or Jublik. . il~n.j:adi Jrbih, pas~i~ ',alam, be: ~"]gai di~kUS~t, pf:r,masalahan ,per.[~b,m!UI .ke'bm,~akan, pernpjamn S 1. ,akurntan!ii rumi, Sf"be.lfltlrmY3l t.i.dak, Pf'du dipc~~,~l~Htdt3n.,

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:f,am g pc'rl u d ~ Ib i(:3,rak~uiJ ~d a]. h lCapa .. ' ,j .. ng d!~ aj atka Ii1 ,tt n b Gf~i m J, m °1 a m,elJ,~ a. M pai kaf{ ., N'ama nlahl ku~i,ah ~:lkL1n~,~n~i :iElito- pub'~mk' d3n akUn[4:Ul:sm pemc:rinla.han' t'i ak ~kan 'b-e,rp;t;roga. r.ub. ~.p,abi 1'9] s tr~l kn.~ f m a fi,:jU ku I I'mb '[rer~ebu [[ '~~ta'p m:id3 k i l"I3Js..

P£ir~ ~iliIif~ sektQt' pu bl. daLam ~nhd~ D~m@nliltaha ri da n U~ -. h.r1iHJ5.a h~ 'Van-~ d,t~.,;u~n f!e~h erbu 'i r:men]ad i tulang PUIlgQW1I"U1 ~~, 'mcmian '.~9aQ ~I~~a ~~h hfimla pu '0 h '~~h-Uill ini.

Ci per' •. 'lilJahan t~ ~~1'~ '5. mbilan [p-wluhan. keYtdarai'il du rtI ~ - pemd~dltan tingg. unttll( rnemgubah ma bl kutiah a ~ mlla rll'51 - .. m _ fi~nla~n

A . !U~ta O~I, Se . iIO~' prubllk 'mt'fupaan bid~ng d: .u n'i.a n~j Vd~ g m~PUfiJili n"hl~g Ilfig . _~ p rem _dg~

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S,-J~., lcJJih m'f:;nek:-_f1k31n pa~a ~f'k~[~r 'w!asr,a~ '[ler,aft3JR n,=~-_ra ,d_--am Freko-.oll11ian ,amai( mi niimaL Pemerinsa a.n~il,[ membatasi dir'rn d ]rum bit,m p,m:-o:g)ft3JD p~mefint dan fUW-1:; I> ,,' ifl~I'i[usi ,>' Dle"~n[ah, p: .. l darn da.rah, .. AJkiba[:-a.f~isl.m, 'f3n,g

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Jad:i ~kll'D'l11j'F'si di pf:m'Cr~1Jn~l'ln-"me-.ika I. !erib' leb.~lh, dn(~nal,~e-,pn ,3kru~lJJJn5i,

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,. i uJ m .. ~ ~ '~I II b~'-h -,i -m~'l!... "",'b ~.. J' ii

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pell'h'bartasan penl'b:,ah ~5an alku n'[.lfI,S~ s,el([c!f ~ub"- ik IP~ _ la p~m~'rj orahan ,akmn b'~.rd.3Jm,p,ak kOSJODgD,ya p rrnpm rab -,rakrilt-p rakti k 3 -liD ans i, d W, ~,ckDf P'M, -.lii ;, .i '[!l!Jl seFrud.i ri ,'c~ga~, ~an:.~ ".' ,,\\~: t I' ... enaraan k_m,h"~, aku Wi&ml i' : .. ' Jk[!or ,!ull) Wk. (.'0. -, m;f3. p~ d''U1 oil. " tw,b F.I" Sal h Silt'lJj. . 311. "U n ~ . ~ m,-, S U . sr· nit i3.I, a' '~'I al~ kio n,' 'nSU5, ~. t;Ci R uan ~ i ,111 u,p-J'k M. H,ans i sek I or pUJb ~ ~ k i.

D i ueree gai~~ an tl~u.mn scm r - n pu U h 3. l :->tsa. a1r31IJl·~ u 1I~:i - e id idi n 't m"gg'" ~n:'uk meogtdlb miL kufah a_kuliIi·· .• · rnsi <.J11,rinllh _0 mu 'W, muneal, 'Pi 9:gakuan .: 'n mas dah eemeeiaeah i:n' [eFI3l~- bes r d'n ~-,U' nov,' ,,'IOOSCS'i-en 'a .~:. an mulai

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wnu -lcu,I~,·le'~ai~m:1 ifllli 1',1"0 ·raM pem,e"fI,rca!~i y,w,g, s~am,a d,-:_::a .. ~,I;ih, 'mJhUJ,n, 'bt,m-ien,-·:··',i I,~,

'p . -tl' rn bill ~ -_ aJ'n -- -_ " cd be ': ~s= ' deng;an Me ~ lpe ~ c:i.mban.~- .: - n fllktor pemer,;naam,~ Se:m,en ta-~~ iJth glo:,a' isilasi,e'-,3]h mfMengaru 'i sikap mas}': rak~lt IClrhada~' p1emermrnalm <an htfF,'I.5U]'1iJ '[1)111" 0, .~ r,asiomd pemeri,o[·1 'an itu . . did ,. ,::,mikian jugill k, sad 'f~n a ".0

,p~J mJlD,ya de k<tlm hmgbrD pt~'aya.nan pub~ ik,~ se _crd,- eleko unikMi. _all, :[H;~ rik, __ ,~ Lmiai,

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, tl.'., .0,1a.. "emeli'-.'r.9~'an da~ ,ltd,. yi1:)'as~nil t parrC[ .- _, ~~;kJ:' FIlii ,Ran lio,.',', I (l,r.. i, ... I '".~-O .-J~lmS-15; n,onpm,fir lai,nf1YfBl~, DIn tJer1b=· .i. r~tit5kWi ¥,.nl t~_'h ,Jillkukan. di~p"tk.riI::

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:gur ak an ,da -J~ m ~yaf3Jbrt: 'I . - f,tl.'i nip perl. i m,el:m -, .' ka~ pf::il3J'n .' ., IJ rt,Sj,3\W3 tJlarru ke m.a.5y,amr .. D- ~'ndones"aJ) I";· ntHlSru, Srik'r;o Pu.b~"k mencak' p hdl . p', .·.idang

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keill1gina n!it n ,~L uinta C_jn~!~M; dan

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, dan b ~ '1111' . dJ],taDd ~ Id! npn .m nin~g . iUl· . ,kf:in§in,n ~_. _ I .·um~_Ib,w~il~ .:._'

··.P I ··i killerji ·.I~"r.h d_apl p.ng:dD~rum '. f.ktOtF.' pubH.1L ,~, ~ watJ"lan 'Fe,rim d JP

bud-r~ 3, man:i:pi'ut_S·' ba ru 3~ji~_ dimul_: I-RIM 1,~,rnkJUj~n~-~ I era aemerimahan yan.g memau'imalkafl ,1rtabi'~;~u. b~{I- =:.. --'=-fm':- 'i m-ru,~ak.mn Ql,[usm unru - m~nd1J]d ,-~ u -em'haJG :~"eimlb\3nl' n 9cnr. 'm'p. m W'l·.:lJJu-n "j I, Idm p-'Ib~ nibIL ~o[b'3m, '3,~

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- - UU:" I - '. p . m oj-ad! Wfi.Ul. Id3.fti, pr,~m .Ul,pLD ru.ntWJ m' • - terhad 'J II

'-Li.~ '--:~~I ," un -~i - n~lJ!k, mem l'mkcm se '00 - publik,

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I .

. G.AMBA~l ~ .£1,

A UI~t~~~1 Dalla Masyara'~fil.' dl:~f1H" n '..,._b~gaJi!

· •.. m~a nrs me te ~I _ dalll a.l"ilali~~ al U - !l:a,rn5i y;a'~ drteilia . t!J~ DaCIa p:~rn.g,JQIa(m dana malYiHl3ika~~ (Ba·n.an" 'H~99).

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dunia i'fll·[\"uas~'Oh ~ ,.-, k~ba'[n~~ prnk~ik kl~jmjtwr~n 3kliintanbaf.1~ di'lingbdt3n~ '-~ ib pe .. Dlrl tsa In. akun [an. :h arus ·dwrel~b [i dilam 3[,tiatnpe'I'~n,IFl£,an 'bulan . "-Ioya beM~ pak '[!~ -h ada P kean -_0 run p.rofed ~ nalDlU'] - er~ - gi , , ya.n~ di i m b u ,eli aM'b ~. niB U 13 d i~ :" 21 Uf' '.:: ;'2U r~ -.,

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~!U~tn~1iiI p:rreSla ~i den livinelrja s@,~t6l' pllIbhk men.Jpcl ka n ~~'~ i LlefiU peng mban-gali!

J iu..i nta PlS!1 seUnr pu b~k

F1rO{Ie-si rd'!Jrllil1n 1111~ ,us d~~ahamu da~i mndisi p ra Uil ,akuntalllsi'.

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m m~l:engarub~ pennm'bHh.3h bisnrsJ di sel~,uruh d.uni~, : i'eber,at,pa n,e,g;ara~ seperti :l~usia dan Ile:pra-n- ~ .' !~ I ~rnp ,,~mu.[1 Jan _: du~ul],y,a i(1da, , ~crpetr~rul •. mulai fn~n~ ,hufui peru. ~: han ~~all1:,'" igni'l~ ~~n d~-i.:~mi 'b.Ldl:~,:g 3 ~ dtl-a~ S~I+ l\e:rL,em'banga.i.i1 in; r ntU~I.)'a. bu-n ltru:mJp"a kri ~i ~ lem3,d .. ,~ kon.dism ,yan:G !ehdu belrk~n~b3 n g, Kon .~. rovers i. d.m 3'lD. ~ ~1-d,mt ~i, dan ptdqi]' -:prn 'tcla~!1 ,j m 'bu, a r~'at 'fern} -' ala.n p lcrap3~' tim ~ It ~ Lnlit~l'n S,I., WaJ j upun di_mrukianLl p: n-~, 11_ Po rgan 1_" _',. ~ ar :tOS:o'II~~w rel"-rl menj.ldi p~u.a\ i r delilgan kr,~~ ~k, .. k ri (' .'. y og' fa ~::'LL Sf:~ aIyak rru ya ~IU3J ubi' ans, ilm u, ke L 'aJ(2~ n rerbesar aku n a !ItS m adalah ,kelernalhao' IJua,man.y __ , U.~ng fJI.i1,erup '&au ,~a[ (].I.kar ,ptn1r!£l,gah, ,d3l£l __ Ol-eF kt:k'3y,aa.n!l 5~'hj~,1P akYnl~ dlib3J,YIM untuk ,m[~f1JJ' .. m,. ',30gka.n ~ek::l:yaa.n, orang lain, Krl!~:u:upok

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dapar. d~[f~tHHrL ",:,- ··I1-rad ~ _ :~j ioi m~ ~ih. '~e~rus hff '3.,n~ung.

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'r-:eF'em'b3J1rru~n ini diperku;1![ ul!et ~e.,mbagFl ,rh, Cri~p(jmtt! T"4!"~ 4~d Aa-:-o~nrin .

lPlrtiwl1! pada rabun 18,,'.5 .. ' ua lembaga ir-rui, teru ,··~,~emb,a~ [lb-,11m~, :'ru,erir:ru,l[af daerah, N aiD tJ ~1 demiki a~' t, . u:i nan ,~ellleflarn~ .~ Itb~~'i" e ItlbeD Ulka.iJ·· .. ·UiI lem hagJ ler,cb IJf ada tall ,rn-n,c;. n ere :"'n 'Eas ~ k;'l~ aku ~f1U:[ nsi d~' p. ... russhaan ko la, ali at. ',;.. Ian ii ~. '[nva m -~. ' cilill ah

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sekroF p!!JJb~,mk ,akam meolubah :3F,3li1. pengcrnllb3J1g~n organ]:53Sim akunransi ~ Nawu n,

b~.,j,ro:leni"-_u 'b~,d3I[iig s kror :puhdi_ ,abo m. nj,~di alasan logis 'un!~u' ,- cenciptakan, komnpl_ iil_ s 'b' 'ni~ 3lk'~Ull'J}~ i s 1011' publik, ['rnl'i berarrl, kunei pemeai11l'_n p;errnasahlb_n aku1111WtSi •. -~ ~or .' Idi·· adatLh ,'.,-- ~£ ham '. ~ "an(' loe"!; daJafl] pen;_-Jol~ ~,r'CO, :uhllilk. _l1fe-~. ~ 1. a~l[ard~s~:pU,lil, ital- m alkw ra n i ~ek(o, pll'b;~[k nlcmWl,gkilhlbm p ,tJ'~f:'S, &ench~ ,nIJ,1t ,rC:laJam penr:r,a,pan tekmik dan ... ·el nisi u n:~t fisik DU \-p~t pen j' ualan nnru k rt::l_nggu,.,

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m'e~I!~1 in dinK ··.·_cn,gan cep':t karen-·. hebe --a a1rum, yalm i fakr.o retu . ]SaaD aki~l c(l--",'" :~,lfl:-,~,~~'~']:S:'l bi.ro - .~~ !em,WD [-erb~wflu~ ~WDbc, d~~~aMwklE'n:rubaoP'1ln tfknn]oD'~, a__ ~ L .. ~. tel. ~ ~ ~ . ., ..... -,~.- .... . . .~r ~ ~- - - _. /F ~ ,..--- - - ~- It:; 'I'

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:~:"~Iiha'l p!~ntingny3. ~tiormas,i atun',21n_si:~ :peDtiUpaU, ,P~~[ 'P' ',of orp'U'~:s ,I:i ~·ra.u 1all,1,; di :,,~mta1 dengan ,m~neln,ukan. kem'ba.U '.,fmermrnr~han, hams dJillIl(b,i dfO:Pft menemubn ,_~emb~~ pf'rnmlan akuJlf'n~nsL Prikdk, ,aku_~tan!:i sektO,f p~ b~jk (. ':en~ :_._Uf)'i 19'9'2) d.w Mn .. , ,Qn~!ii~ mempui yai I~'m,p'a[ titik krlris ,s~'aga~' beri ':ut:

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5,r- nor pub~ ~k ,dii,par d ilakukan, de:np 'pemen W1UM1, io·[orisasi J balk dmri :D'JPR/,D'PRDi a,tau ck,i(Jurnw5ar:i~,.. "~", 'ang_bJa. proses oOfis~~, j:'m~ dj-"3l,ilkau, dari :"l\'crsa dlemowi mel :;d,IJ]I, '~lengatn bi~~ n. s U alai rmti~:g~

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Jt'D&chJ3f3n ,_,'k~ n di'nil]~ ~ berda sar '~aD p~e,; rasi pc i ,~I,,', [i_dm~." ,'. ; [·'b~h3.m am. iaJru aras p~n;glfluuan da,pa, d~ke[ahlli dan dik~rnbrullkan ke m ,f':"je-en PUSQI: pel~ ,an,ggulnlj ~\'j3Jb.1.n i,

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Pe n gel uara n un ru [' uj u an klUJS illS h a rus d i 1 at" das~, 01 fill rset ui ~ an D fWD][? RD aID u korn i saris i, Konsrp ,hy exc~pti(Jnlpf.!n: ~ ec u;&1l ian in 1 ~l9Jr"US dia lor' ,da'~am peraru wtJn . . e,meF~,d~,~i tiU~ pia me,nigabai kin rem ,n.~b sek 'or nu'.,.Hk v,a,'~~.:~eFbhr.

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l1[pe arak ik ~rl:, Ui" leb~h. menekankan ke~ernm~ll1Ifi1,gan ,an,lml'proSe ,e,ref1l:'~, ,am rt~r~~'~-,m~;iawtaJban,~, ~D!aJ1alm, 'r.a,§eS Irterenml!laan, ,:'~1!or 1f'\\~~lD~M1' ...•• ~ kas ,J!ne.RJ"ad.:i.

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nil;li CaCOQOfn;~ r'~IC'" A'~,gg'-.ran b~~an ~a mrru:pakaFnJ 'h~'~~ da"j h __ • - '.1 kuanricas, dj mmlllJiBl ku'n~'i'ut'; .• ,da:~a] kuanritas '.' ari mas'Ubt1~ ~('eliu wtl'Aasl • n,~"- ; ~ 0' -. , '[cr.j .. i ,3J I

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K~~i f!'1 bangan pera na n pE'r~n ca na aID da n p:e rt2flg gu ngjawa:lba iii Ci,k an menjfldi (;iFi 1}e~~'lolaan organi5a~i 's;~ktrlr plUl bt1i " d i era t'eforrM~ ~i in i .

,A!k~ ~'M bj~j~LlS mili ji"'I.~femelf'l ~es.eja ~le rraa ~1 !m~ ~yil r~k:~t menemu la III per, ~ern~~.ngan ASP.

DI S.f _tliij I,. Min nMota" Gw~gf2 la[.me~ t] 9iS~ yaM g l~'~p'irih seba:gil i wan:_cta be'u5!aha menn u I~hk.an emnom i ota danIan meng~m.a" '~U] m b@r d-iJ~~ kntil 'ran g fI d 11 da n m,.ti;ngmm,

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~a.n~.Jn,~; dj~-,~~_n mas}raw,il,(~:~, ~e:-ei1"~i !t~njan,g:dn kestha\l1 dan pensiun, ~~kan lebih din'! nHl', n In~,~h '(iL:U1Hl,ran keh'~d'Apan sehari ... ~~,;Jr~., ',:~.au~ dengan 'kala lain '~ltm~ngkakan kie:b-utML ~1J,bs sa.ft~[ ,m un,pm n '['erjaJ.i. i, Oleh £'.e'bab ,i ~.1]J ~ ,rna. ,Ii jemen se rh ,g mem i ~ahka.n po~~pos 'rer~Eb ut dari k'bi' abo :anggruran be~ afru ja d 3JllilIJ memb ua t kere til,P~ ter,s'~nd ~"i ~ sepcrti ,angg~u 3tH su bs idi r.

Di ~~:s:i I a;: n, P' oses pe rkl ,ggu ng] a,~ya b;nr seri 'ng ika i d i perla k.u'ka n se h ~ ,gali 11,:a I, seremonial. 'f'ad . ,aw~~ era re_fo.ll'rnA$,i~ tahap pefranggJUJ~;g~a.\k\··· ban digu,g,3J'f., D1 pusar, kpa1:Th :p emerintahan ~ dieval nasi seti a.p 'M~U n 11.13 oleh Sid ~ rn g, Tab III n an M aje: ~ is P~r u~y'3.\Wraran Rakytl (M:PR)" Di daerah, kinerja lkc,pala d~ erah mu lai. di eval nasi ,s,e'carn ,tcFlbub dIDia'm, fOflUlM ;1:datJ,g Dewan PelW.akJlan ~'"af .Dae~ah (lJP )~ ni bcrar~i '~un1I:ut~n ',claponlllr1 i,~k~'~',rrn1~ 'scmllJ1~lllliml mj~nwngka'. A, .3Ut dcngan lata. lain. ~eslrei ~rntl n:gan p!~fa"~II' pfre~ eanaae ... ····3,0 p ... li't:a'n,gsun:~'i •. ··"!a'ban a'kj)JF~ ~'ntn jard i C'~ ri

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oe AJ'rn ~~fun,-~:--- w,aba.n, haJus di 'h1!ba'wk, Jl ,soc:r~,1!1m terb uka sehel um nekcf~,aarll d i m!Jl~ a i._ JRerba ...

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beli1agai ke F~ua n [~n. 3 mJ~, 10:1' ti m a] 'i' ras mm nfaar 13,:PO[3 Q keu a n gan. SeI.lli n 'I[U~ lekar n ya prns~ psnaJ~"rn.~.u'm1,~j3,w,lharn :~·ug. n, ~ar.a.ikll-~r serial' erganisasi sekror pllJ.blik' jl. 1;3, pcdu dipeF,h: ~'ib~, umu -- ,Men~komod~si perbedaan aPlaJr'~-ed 'agam orl}1nisa~~ se "[o.r pub~j- ".

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kiC5ej:mterJaD .wuy,t&(,m ,~arni~t ml~[ilcmtukan 'perl.ifiimbang~n Akl1illntansl S .. srcr Puh~'ik' ,fA- ,_ I ]1),

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D i berbaga ~ ne:ga ,8 I ai n, t.llow,h ini 'bt;, I -- ar .. be nar ,dr [C ITa IP ka n Di Sr + P~l td, Mt IJ ne~ ,s()ta ~ (;!~{1J'r:gc La i rn,t" (I 9 /5) ylJftg i~'rpi I i iii st"b-.g;t~" ,,~'i: ~ k.o~ a he' -u~,~'ha me m, U '~h't ~ali!J Ie ko 1110 'l'ru i -'0 (ae FseblU dt" ~g,~ln m,elngubah, :s um b. 'r d;!1}t,a kOla fang' ada. de lIl,g,3 n (,J r.a m,e. n,giko mb" m ~ . lea f]j 01'3 d,e.n ·31l. berb~@3l i :s umbe ir Id aY3 d:Jl F.~ l~,e ktor pri'\r~'lt1' 'me fO i n(;)

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rIlIE,rj'mgkau dan ,m,e'ngg,Drnl3lkan jM--ii1t 'tenaJga k'ie,rja. ,sosi3.~, b ~nilai. j mJ]taan i/ol&u". f-~a :;i I,~'ya .. l~~ ,i me~" ,f!~lm p u. ~ncft,i ~lp:a dan wib wa ,peA. 1 e,_, iJH '[;.,~,~ :.n D.J3. wru aupun ildJ. ,P e,n gu rmglln. karyaw,w seb2Ly,ak 12,%) .'~n,iag~, alnggaran~ 111 em p, ~rtIlb3~bn tipgk~~' perl~umbuh3h pala ': pm,p~[tinf3' di baW3h ""UDC91S.i .... ,~.T~a mel1gllf3ogi ~fU[~n:g, 'Ii£ota~ Kl·J]daan tCT,sehur

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'sc;ktOf ' __ ub l~k di m .do nesia • l b .'b1'3 '~ al, n, : .' ta bin ~ - ~',_l 'm em P:l!'[' 'b -las ~ i :" -, R', m n Ii ,3111 i' c~ ~ au (,u~tn d~'ida.g, Sc'klf,or pu"bUk 13_k2'H ' 'iku_'U\~ seesrs ~~ ,',m dan f_ ,~- _ uka ti,_,i, ~'h" pcrs.::krdl fMg ;m, DaJmrru pm:es' ajar=M rli,pj F, mmha5i~~li Wtli ~,ebih be, perno unt:twk menpmtrbn se1i:ap d~~kusii

., -rd,asukan pem ' .3Lh.asaJIl d i atas, pcn;td i san buku li n ~ sel ya d m lakukan de l1,p n

ISCn131Jn': .t ~'no'v,~i ,UM,n (],_- ,i ,,' ',ltor p' _i.ik. IO'i~(iI SC'bl'b in.lh 'blliS,L:U iui d,mlrn,liil~_j]I;'.' ,- iila~ , U 3,'1:0. L:'onse', U I uh .. ku IIlllan:j s J{(O r 'PIJJ_-I i'k., Adapu n 5J.~r.' m aill i K_ peRJIr __ tru lilian b uku lakurnan. ~ , ekulrubUk ini lfcec-cUri d, 'ri bab-bab :~Pt, I:l~ dap (, d~U~la pa1da 'Gam,b,. r '~~ 5::

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'I' ~-=-Ing KG_cUsl P , cll_.b'n AIIunta si SekbHu -ik di I Dislu.Il5j ini, dimulai, d~gan dua penan,." di mana setiap pembaca dimifU31 unmk menawab setiap penmpan Idengm mcmbubuldtan. saru tiCk di 'bawah, pmllu yang wuai den,p.o, pera..qan pembaca.. Pcnanyaan pcrwna mel1.ctrmla.lcui kepUM n I ,ke- ',mo" dan ketidakpuHlft :3itas kandisl Pl!n.didi lun .Alw.n'b,n_ti Sdttor PubUk cU

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Si [em dan Kmibdum PendidiJbm l\kurrlraocSij Sdcror PDhHk dJ lndoncs:it ,dm,pn adanya paradipu bam meJIpnai rd'Ofm_asj mmajem n keuaDpn .. IaOE pub]ikli yairu bhlm,f3 Ii .~ pabl' petundan:;G-'undattpn tmta.na ~'Ianl'n _',' c:g;Lra, PerbenillhwaruJl Nqam,! dan ,Pemt! "WaB ,!YDg -alam. Keumpn Nepm (UU NO' 17/1003~ UU No 11 2004,!, UU N'o 1'5/1004.).

.. K.;etib ~ berpildr lellGUl,g k'(utdist Pend1dilan, AkunlW'6l"duor Pu'blik di Indonesia sebdwn, adan a pamdigma bam ,mf!ngJ_R:U: rdOl'Dlldj lt1anljemtD keu::Impn &elaor '_ ubLik~ _ ,YI maUl ~ " ~ ~

1Ij,''''k'II;,II,~,i g, I" be_rpikU (~JltmS, kunw i dan llmapan mengenal 'lmndisi Pepd~dilan AlcuntanSi Sekmr' Publik m IndQl1l!il3, ebellum adanya paadigm';J. 00ru D!oFnai n:fOrmasi manajemen buugan sdtmr pub~ , p

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mem~'ltlIa~, ,akufu~,rns:rn 4,1h-.' -mla.bn 5~pi !m'l1lIpon~n ,tll1'-'-raIn Il'U kJ U If lI\!i3'i~a.. ('Ill iiai~1 'YlJJn g fn;u~~ny'h ['Dfil ~,~ r:_~n ;~JkU'1i1 LlIJ~ s'i d; m,asy3l rnlr;.;;n bc~cs r h:b ill kc' '",' rp~J:if~ ra!~uDi~n,i,.

P~["J nan akiMJ m,lti~- ns i ya~ ~elm~!I, bergCSff ~("rm1.,y:~rta, ti dak, m,(',mbu ~ i~ ~un tans i, !!j,ebagai ,mebni s,me p' - f. [,3IU'\ : lUl g'"'" ~.awa ba 111 h ila Dg" I)""ra n a KIUU' 11~; fa n perl:i rna j U~ If L~ S:em -,! ~ n d i Fr~iI,i:l m. p[~y~J:~' P'llS r mod~.~ d '-lrl I,~m b~ l('C\Wl:gan ~ail11n.ra r,t:1~1 m, flli~':bbm e lunYr~, p -ng4mbi]~ ~ eeutusan , __ I herurienifi' ~ ~d~ S~fl Ullui p,r:rJJnt~lJIlln~j'"' jtJl'~',JlI-lan vaj~r ~,'aBVa ~I}~rnr. un-uk periode ren eneu, '-'_ondis-i $ep _" _' [I i lil~ h'!1 ~Ih d,j p,wgr,a mkan ,deb. beb!l;.rJpiQ! DUM N yang :tlTi.(",rr_'I~un,-: k~,~~_-jiban unnd~ ,r-nhnui i ,d,al-,.rn j~ngka wahu Ii ma '~alhun~ D i, ~ ir ,F~riod'i: Ome Batu si&. Pe'ftoo'WiJII g~ 'ja,v abarm ya!lg dhnima Iclah h_f,j' I;· onomis, Si'" [,t)fm~ - Hlas ,~dah d~,plaif: djb~lang'~n, s ,tth:t.b '[~1f~Uial [nr 1a1ljf35 :kc;~~m h g:ilan di ,~i ka I'll deWTh,gtlo p!tHYd~ I~' melal{IUw kan. ~~ui'_~i{;ThS ekonomi .. ,~ el. '~n it _ ~ tI!F'kaitn: ,fj amui~,.it~~~; ~kQI!fi1lomi ya»G akan dil~kl1lun d~~l~1J m~ .:tSy,rUua;1 ~ sehi f~gga :p roses r0lfrlil~~Ii las loc em bag,ann, ~.rn": d i h! .'buka dan, haru~ cb,pa~ idin i~j_i

:,c.:ar,a e~tnnmi~'S.' J~ ~u,!1IJm~::dI I,' uk I' e:rg~'s~r,~~n makna [-urm=d kto, m~a ek6riOnl~.,

S~Jla·n tUJ,~ pL!f,a'lilJ.n ,IU1IU~I~~~ jug~ mulai dj::~IHI~~ 'lJJntJll)l~ _cmas1lll~ ~g~ an ba[u ,5C'b~~~J i pcc'.dukli.JlJ ilrWg pClil g~ ~ Dl b i ~ a 111 'ke:p'U'lltiL~;ln, d al~m (]IJigan i!l~s~ .. , 'Tllillllr1i.~~1Lill ~ad ~n i :§!c:lall":~.s dcugan ,p~r~fmbmGttn bh.~ ,i ,an, :~iuJa!'jnJk']l' " k . pC1·_i~pan p~r b~ ~_im]rla, AS,~- -,.'~ dan APEC. Kondib!l [u£uur:rn lui iUJg,~ dido~~m_· '~m,J~in gl:mThea.rny ann in' anima; 1 d, I] Glollilsas~ bisnis" ~,' k~b~f~'y;I~ Idapat d;.sI~~rID,'ul'. __ ill1IJ ba~n~T3, :pc~"n akU'Qt~r~s:~ dJJ!lao1J 'I'~'rsp~ktlf o_l~fIDiS3iS'l :dapa~ dika[-e~ gorn~~kan. dal~,!flfi taHunr:uisl ~bagi1lJ il .mt~!l]dt' pt -Il~ I ,u.u,W11il dan pc; mth!lku ng ,~ np'U b,i~' k~puunan.

A1~ln[" n~i _J~bag1i pen.prnb~l· n 'eputw·n m~rup~n crr~f1, 'i~1JaJl ~r'kembi3.nJ1n fun,g~'~ ,~daJnlrr,a.n~~i di o~.i-QSi~ TcbnamllJ d;ru).1m p~n:~h~~,3m k~pUI[U5a ' dlpal_, :~ii, 'eful'[i:rm~ :k~~'i kan ~h:ngam, .~mffl b~,rilaJ'!I, alwn uu_ui ID'1I;W j'm ~D. di mmHlurn,aia ~Ie~m 1 '9~O-an" ,Dalatm kail"o p rb;l1.iln-~1Ul un'~~, biayal I '~r ' el'n'bang~n akufu ms.~ lHaDlj~mc:n di ~~rlllsaha9ill-' ,perlUnftaa w, u!~a_h lebI b m: Ilgal" ib pad', :__ nal i,. L bia,~,3 da_u :l{~ [Ie_fbi ~~_n den~ n . kl ~ vi ta~~ ~ad i I ~u iLllaH ; di akhj r O'M,e ~am, ,~~~~ mcnu~jukb ~ ~tu 'p~~lnb~nlPD bMU dalam ,pe.' alru h anJ b i,d]a,Dlg u..rn,aYbnl 3 -,.nf]- _ ru~~ 'KOilI1tS!ud'r_ dum~~i, ,,[Hlrn;!'j'ell:me ,-: llnenjadi all"lf:"3 ,til['l1!Jl] Iullliggulan '~fWD1S n_,' p'~y" W1ul':i1i I~'bib rnTII!'!IiJG;lllIlI~lll_DG jlW! Imh:' nd[l ug audil Lng, .. '~\bmuD

hegi In.J -r:~nomena i n,~ '[ d;mh :m C'n~~'[]':r.rung' lao EO[ ~!LI,Iil'tan pubi~I~Ik. 'UliI~illlk. un~ng~rnb,:lngkan or,gJ~l isasi demC~rn m ... fli.am,b:a~ ilUll~ r: usaha knnsul,l;::ilsi :J.ku n ~ 3 . .n:51 man:a,ern en.

AltMl R'tfo~Jsl~ :Pcru'bruA p~~; i, Iii k da~ _ krisis dUj]]j{[D,mi le~ah m !f'n~r'e bah ~, 3j n 1f:IU.nU: u l Dya. kesada a lij Ila r. U, d i~ a ~IQ f] ~~n'h III asiy~I, ilk:~U -I uti on~51 iJ]~ [li bilgijl n u.~ Hia h ul u paper ~ Ii1I j t kJi ra re lalh mE~lyeb Uf~ Ii1I b b~frjl .l~, ~_, _11~ bah_d_" IE 3.~,yJ r~~' 'I udnm~ i J d~~am rnasa Ii("ro rm a5L 'D'~ ~agt a n in i,,, t (a dan ooba Jai;i( dal!l1ip:ai ~rrub~lan tersebur 1,1t" furugs'~ ,aku: : tJn:si' yang di, ~ mp kao m a1ya~Cl to F un~ i, altHO ta.[iis~, yanG dihnJJp' kiD m e l'l!I,PdkJ n (lllrU nill ,!Jill da r j' . lUU uta n wn ~I_~~ a rak~~' ~ if'[h~:p b;d36!C' a.kr[jfi!lll [il!ll~i. B(:ITi-]u l~n. ~. j ma, n'Htl1t;oba, meri nei

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1i~nn4M" K9'ujuw',; ~" kun~'iu~;; i di ~ I ~a~ ~\V'41i rein rn~;u~i :.~13 h nle_ngbi1d~pi S maeam ·kf'hin~a_o~ ~c~a_rj<' l(kspl~~i:[nyJ dengan d i eu n j I I k [l)ra aL; till rn ~a IiiI as ~ lJi]li U n n~k rnelalkuk~ n JUt d~'#igf!n(t dalnru 'konrr:k~ ,~tl MktUJ ;$.3S'~ pe rh:ankam (Subi~~nU}1 ~ 99 J.

~ crl!cpas da ri, a]a\;;t(]l '![Ul tuk mern b~u1J~lU t un, 'kcptl~a,yaaLlj[lj ~ls~ng ke pe lie' cOi!ilVmi~Jl :~'i,if:a~ '~ak(:~, ~rill me; II! nnj lJ,~k-a. ,K"n,ruuru llly[] lord i b,ni~a51 I*U n [an pen] ~f~ ~, ., :, kJ ra d~ ~maHI du nil if! u~r~' u:on;U dM lba1aJ1san p~rnli!:r.j n ran. Alci ba I n;~r,a I p rakr ~ " k liM j Uf- ~" "lcw nli] ~ harus d i I j n gkll ka flr. 'E!~] b pcm eri kSlaam -3&u IlI;1IDU hams d I [q;akk.il :~ d d I a mar ian pe~a nMJ ran hu~\.l n h;mJil,')"a brrda.mp,ilk tC:[it~.td~,p k~.Jri,~D~aan ptof-e.siro n~m[ln keruCl~fi WII'P: &I~ ti m,b IJllgj[] ,hi~ daa~lIkan nut) m.ta di iilil,Uf

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,1~~~kaJ 11 et ik~l pro:f.e~i iku ru'2 rn Fmerik!i:l':f.il!l fin i nu:::nja,dt .!.:lUaU1 hall y~Fl,g ,l1lIl~od~a '" K~mtillm~ ··Dan, p~nuni('n~, am I ~\-val j-l u r b u k IJi h~ r~ ,~ t-l i~, l[ iii ~ ~eh i n ISla p r05~S pc r'" E;iM~g~ 1~~.;Jwab~l b~sa di pi lab kan .. ~~ prn esi d.!BJ m~·ar;a~ (~ !it'am,a inj, nJlUUl~, !dlb!lJias~ oleb p ,ofcs~~; d;II:i'm ~rti' ... s~pan jang '~i[ l~,r3 n p frD: ~ i di,pj} ~uh i ma~1. ak~,lM 'ran di~m ~,;lp SW'dajl ,memenu '1; k~~'iih~rw b~~k S~jta lPrur-~si m~IJIPun ~'mas.,)',3~f:U. ,13.1 ill] n~~la.h dini~ai ['id~k 'w·jarl ~h[n,gga ma-~ya'~1i .~ IlnUUll~, kbM~lJ1UYJ l:erlf31'f deng-an Ii' ~]J~d,~'ii 'pe~hnb n 'I a,ga r ~k!ll [lji[,:J.'i1I p;em It d kg, b,i~d di'ulnuu d i jalu'f hl!k~,m,

~~mresionalis;me plnes'i ~ m~ d~ ban 11l:~~ .ni ~erb.t cl~ W1GiJ III t~ I!JI j Lll':'an ~kcru'd tiJ1Jl" da IiiI pdbiid i n~~ilb d i tU 0 nu U III tllk, d3p ( d j b~ ~!J Rlbaga i k fled ibi I'~ I[ [!J_., pm fesi d ~ I1fI ~ t:a ,mse'du_f ,~lLl1klllm m.'!~ra,· L jiuJi ljJn~; diminl:J ~tben3r~'YJ _d_al,~ll .', rulb~h~nl dari '~k~ar rnof3'~ius, mcm-~ja,dj, :~itas h uk !111m Wi asyl r,aicl ~ ~

,Dtmokratfs.. ~~tm bem III ma nusia yan,l demo ir;atj~ 'm~ru,pib.n s'aN laJ]'~g' pcnuh 'l!1S~a~ ,Ele'IlK'~n fang haeus d;fni~~ki Ol,th FLmanwia ~~,frug' d,~--ob;1, js, ,3,[' dHd,en [I -I,'"

~ s.eb~ b.crMuu:: ~CI, ~:m.dang ~~g Juas, iDetm~3J"Bi , e n ill 1[111 e na o [lieu n ~:I n'~ t seca I' a lua s t d,~ n !l~u'Yllda f i ke-

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M-' 'ta !'!U ~ tm 01 f'~(1Jd~J~gi, p'e' ~_:dil~an dapa't dika.ttkan moat, .lWft rim, u '_' wk d ~ e'lHul_~1trh L"uren,;l di mara ku i i alb iDi~,[!b ,canl p- _m,dang, t'£n.I~,[Hl- k't~ffi,d~,pi!in dam, pb.cmOmt~1a ra Fit~ U~ oJlt- d i bahas ~. m e~ d.aJ,~ m, D,a[]i ide ~ d fi ~asi ,~ rm1_ua:i a h a ~~ sa m paj, d~,11:1 ~o 3tn al i~ is, d ~ ku pas ,~KIi ~~ me nd31am kcnKp m~,.a'lllp'Lin 't('km~,):nyi" Kw,~was~4f1 dal,a"~ mc~i ... ~a~ pe~ _ ~a~,allan d ~ ,s~I(~'Jj:r ki ~.~ " kan mem il'awa n~ ih (lSi s wa, ~,m,Jkin Im,~.nvadD~ lif:i~n li_FH~'~~~ ,~~kap.: ,dem okrJ.li~ ~ ani

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'B.a5ti IWh! I H--df -~ fon'hcolllli ng~ Privatl~si - Fe ~~ gaI~lJUJan '~'-, " ..,;~ '~~I'Ji~"'I' :' -n-IiII!1L. T~I!O\~i H, p ..... , ~

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pnlkt'mba ngca n f[ang H~rjad i barn, m,cnJpua,fIIj 3'iW1 da n s AI

perjaJanan )~Rg pa,njang,. Pt:[j~~n~_a ini: bisa 1&~n~,1k2ulifl

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Sm it'h ~ ftl~lc:r~ 1,9 95 ~fJn:fOmUlne~ iniJic'tliOn tlnJ Cq.nfr()1' ,~~~ w,~ A-thli~' St:rtf)"~ d~ M:3J[I,3]gcmcnt Controt 'lBe:rr:r

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Rl~~,roc,~ed'i~g Kon,~ VII~ ~A~

Wil., 'end d~~'(' Ron 11ev,.ler~ '~998~ ,Srnu,~ 2nd ed.,!

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e. splorHi Sidm, er IrJava ., -ng ada I .. "Ii"! pefiQem~flgl@n s.~mber· s1Jm-:_er .~ .mbiay-a _n,

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2. , .f 1:1 U D mr gara, be r a&aJr .: nUn}] arng- U,udang ..

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.fU1: _ '~ers-(JJn,PiIJ t3J~ ~ ,Om·f. bN·Jrn. _ ,~ru, p-e,Ill:f1W unann.r . !di d,i - ,kaJim a.lIj·aJ5: . -0' -_ fl.· ~ S1Lf;:-~ tqi. d~a.m - ' __ ,' :rropenas~ I, n',' fJ.al(~anaann,~ ,-~ dicr~n,gL' ~]1 det ,gat" Undang,,'u'l1l'- ang r~u1g .h3ifl!1S dijaafi_bn ,o,m·c b lPfiC_S,~ dent \~ "'" ~ I p[-at En d _ n -, en re ri-mei d~._ ri ~1~ fll_ P to m p'~ na W1 ,urn '~ nn;IW_~ .' .lainD:,,'-tJah p.:ngl-,S3!l1E UU",'P' '<,I .'PH,:·' di[.-anmkan

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IZ~' .2,. ID,a.5 __ :.-r Hukurn_~,e"~_:anlglan Diae'-,a.-·

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m€m _'r~~ £W!enmgan, yam.:e lues i~. an ~Ul}a jaw. '~yatl . --: ~_, pen!lerilml'[31han

dl""'-mh ' =~I '. L i d :I:" 'Il

~'.' secara p!ropor!uon.WJ.eR,pR ,-;' ngawturan., pemlJj .lan,], c an pem,:'Rr,Dlan s __ n~~'CiF

ldiat:r. IliI]as;~O'b . '.~ baJi'k yao_g be [1lJ .' a u :u:; g maneu n s u mh C![ ,d- ya alam ~ pe mer,', raJ I. h PILIS'aI, d:!l], ,me_rin,rah, d ··.·mh, m': n ..•. mb 3m gkan suaru sisrern perim _,angan , · t, U111mpn ,mt~.r~ .. p .. ' i:' d' . n ·da' . nib_ '~' - m,; .. .- - j~.. S'ie III ,j' . d'i I' i· nakan 'M I ~ . uk nlencl~,~m III · ~ ,pembagrum i~U : - - ~fwen'nGan.-ao. ran'-_,ung .ja"{.:___'b yang je·l , a.n, ara .P,'merin'[ h Pusar dan .:Penler.inl[ait Daersl -. seeara "rrmsp,~ ~- WI.. KIl'~: erl·· '. ~·b ~rhM.i.la~jW p~ aks_"nl1an SL~(CiD i - ~ :- ,r- a!aJ1 [lff'ramp i Inpn~ as ,-,~rasi ~e'nlJ'~a ,~:,~ ~ dan her. ',c~lIDb_'np"' ~Vr' .[ _ 3rti:fll1ti'~ m~~~a.ral.an.

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dabm [p',f'DS1 -= ' p rblllgon, :~.' '1.- ,ban ebphln18'i S'U~ljlbe. da.Y,ilt yalng, ,ado daln ,~ens .mban~

",~umber, ... ,sumh -r p-mbi_aymm~

.~rd;~ ~rka, ,PMai I SI ~', ,,0 '1'9~'",,-' ndemen IV~ u.ljuan pembenrukan Daerah Oro no rn aJah. me n i ngkatkan d~I,ya, g ~ n a pe -,,,c~.:'n - ~~ ~. [:-- n ,eMe r i n t~ih._-_ n u ntu.'k mt"!·~,yalll i m 3.SJr~ralka-.;· dan mel mo:d.ca n, ,prog,) 1m, pm,bmglLllll~n" Selan j u [ny'~j Daer - -- 1.~roDom·id fin~5i ··:m 5,~b,gai': kesatuan ma.sy·ark 1 "bu.kwm 'Y3Il1) ,me,pUDyru 'b3~as, daerab 1';. rr -:U, ldan be.~n3M.g m._~: ~ Ulf serta m·n~rw kf'pJu:in 'an m~ '_:)",ar;:. '1 ,S;~'ltlm,p3t ._nl!U'JI~ p.~s;, Kn lrr..i ' •. t:dJ.:.' -bin ,p,rurntJj~. m~,~nlm[_ amll _il\o·rm Nepr .

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- ".~ ~am ran.gka ---no' ~:~,_. Imina' . d:_crah O'lrOl1om. 'mc= ur~t' pn_~:,,~asa,'n ,p,asa! 64 Vrntd.mg~,U6id3.~g, -,,-omor '~' ",MIlI" 1,~l"4',, fungsi p_DymtSi1mniO AP'I,D' _i, aJ _. untuk:

d lam PfilJ _t~ :Pftm:· 'rHial1 ;una m~judku~ 900d go~~I~"

Un.da.n.n:..l !fn~.an.ti N'oroo·

... ,!.;:, """. !j,i!. _.".~ . " _ . r

1 'i 1~~1J ~ ,2.00.3 '~ta rn~ .e'·~n a . ' .. ~' ra.

Pen~gal'] 11a~ U U No. 9 "ah~~ 1 B ~ Le~ bar;alil NPgar,jI Re~bfi

~n..JI--'·IIII!,:j.", .~ . n 1 n~o ~ .. ~~~~~ .~. U. ~Q

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Ill, lb~~l'~an N~giflla NOf!nOf 28M),

:~mp . '. .. ul,Sip aaStall' ,~!I'Ig~lo1a itn .lUafijJiU'i1 f'iH!iI. ffai.

U 1,1 ili.~""",, :,,'", T;ah rrt ~~ lUi 1i'!N Lil. Ii U.. ;;I';;!':;J'

dafl1i UIlJ No. l ~ rilh~~ 999 me;1m:, f o en IriiI fUlasaril (lela ksi3lnaa.~ aHn~ral ksasi d_ail1il otoOOtnl d.a!;en~h,

a,' . :A-bagi~ n

, ~ I!jlll,tQn " ,anawin

ia ~ll.I n~ t'lSii ;.' .. t-Dr ~~bli~,

,"..,.."".~.,."",,~i~' U'ndmg: .. rlHl,oang (UU) BrndaJn,g uaJlI,p .. -,_ '"r3JD:1 lemHi d3.f~ UU lp1ml

'. , .~ 'lflL ~~. '_.il. JL...' "'L_ T,' J'~

1,-:rJdfrd.(, : "' .. -. tM~'FwJ1:n· maraall ','_e,P'~t !~n ;:.' .. _,_litu.!'rlK5aa1~ JII"a~r.·~ fIIg _a.~_, ~ ·i. ~~.,~-'!l~~~

'gara y os. p,_,da :',[ ini 5udah di_·hkan, __ ~i .. ,'_wan ",~'laD '~a'r (,,_PR)~

Sebe ,um, menjad.i UU- \c k,1·.U, " ",j;dtftg< Lk~11,', n , ..•..... '~I' -,- di 'ju. r~, oll,~dl, ,':c I' .e' if1ridl _ epada DIP'R p_"da ran. 29 Se .tC be ,J)OI[t

. 'a.n. ~,eb~_', l,~2n.duan IUJ'klLWM -~e'liThic D, "an :keu~'n<,:urt n .", r: I, tt'f$e-u'-.~ pad: ao._:aI ;. . ":'.!rii, 2[0103, I[clall diundanglcan U'~dang ... undam\,:,)1 ': 'g'flD'" '1,7 T~lHD 2IQIQi:Jj i, ntl1,~ : i"L.lan:CM,,' '-,' -:' ra .. U~,id.ang;-'"l!I.m.dg~,: NomlJ 1'7 Ta IW'l, ~"~,lO(', :mnru, ,m O]lbM> n ~I lbi~l .,~nju[ : ,I[UL an-11 :~. " '" .,_. po,_ok. yme' telah _ itoe[~p.kan ddmm U'nda rrI',G-'Un-c_ m,g Dasar ,,< ep,ra. :R£',-;ubl~'k 'Indonesj~ TaJh'u.n ] 9i'··5 ' .. e dalam uas-as I, -r.--cJJ'UDlI! p~~.,gelo~3,m ke--,3Ln"la!1, mt;gara~ SestLati den.,gn ke~Ii:,n,~hJ, R .•. al3m, Pa.sa~ 29 U'ndans'--' nda: -",moOr l.,' t:aJhn 2001,3 ~If'~lfl,m,g 'K,D'D_-im .,~gaml' dalam ran, . peng,l:t laam !dan p,n 'pUJmamm .lGeuallgan : ·····.'epr~ .. '~~n,g d·:'el~Jl,k:!U~ !dalI.a .•.• MB,N daD AfODI; .Fe' hlt ditt't~pka.tl ::,dMl.ka~d3h hukum ad~ln ~ ni:srras~ .keuan~ nep.ra ..

'~[br:'tIMpelgcsah 11~n:ru~d_ang8ll1l di, ,~'GUh kaidib, .. kaid~ '-J~ ~··'b'ut· n]_u:~h did~aCbn

U· d ;~! P'b JII" 'Ii' d .. I r .... ~.J~ .t~ r It '·,l/i' ~ ilfli'C' .. ', r 1

.• ras '_ n:'31ng-Ung3ng~r,cnoa·~'t an Jj,D:-: O'(LUI!.;/~J"liQcJJ'€t:1t L:a'~1J"'_onfte'tsfiJrt' ~_","."~_.I'

StiliJIJbMd 'T:[~'un 1925; Nomor' 48, ,seb'.lpim.arrl, eel h bebe-'l:a .klH d~ub J!hl,-e akhi,f' ~~~e'ln,g::n U'ndan,S"lurwdang Noruor ') ,_~t1un 'ill 96:. flliombaran N~.·~~_,iF.a, _;",pubUk, ,lftdmJ,nesg Tabu" 1.9617 .NO:UlDf 5'.1:.. T~lrnb~3llI L~'rn'Db',aran ." 'egara • __ ,'um'Of 2.1(0):1 UndaA,g"-: _'ndJaRl; 'P~~b~ndah~3r:a3n ndonesia tersebur ridak d'., pal ]~g~, nIN:Menmb'w kebuft1l_h'3D :pefJI,p'lo~aan, l·cul' . ':,,: " ,1ll:I,ar :ya":g.eiC;lt~, ;de,nl,aD. tUMl,UI en .p' :'. ·m . 311-< " , dr:m.kras~~ cikD.nom~t dan tekuologi .. OIeh. ;' [!_D3 itu, U,nd!mg~UDdan~ tfr~b'u_' ·.rl.u di,pnb dfn~, un undang bani" yanG m(n;-~-:~··tliur ke'm,b,a i kelc'oWf:1Ln d~, 'bidaml;g; pe; bmd~i;h31r.&Ul :nc,~ ses Ii dengan hi" ~,utan pc'rk. nl ~1 __ 1 .. ' n de mokr:ai_ k,on omi t Id_~fJa, ,telUio.logw '11010 d[. m"

Terda ~u~ em p~~, p ri n s ~ ~l, r p~ D g Jo~a iii k u_n,! _: sn n:e,~. . :;'2n; (,ilah d_~ ruBl ~ l. n d· I~am 3 P:ake - 'U'U !,m.dM li~ua.p'n ":' ,I1U9 1[, rsebUl, rru rU1J:

m "' 'J"lbJnt~hili as ~rdasa~bn hasil 3-all kinerj3;

"'., K l~' 1.11.. ~.~~== : aI .... s _" _ , .' :!i~II~,",:~ ".' . ' .. r~' ,- ::,,,L~

~~ , _ftt:, IilUKaiKI . ,-, am _ .Jap (fiUl. ~, p~me Ul[mJ,

,"il

_' : ernbe roa;yaa.n, ,IiDU1'_Jj CJ profe5io~) 31;

"dim:Y3, ~·emb:'-:;rt, pemeriksa e ,ernru, ~f3II -,k~[~ pm1f,"e:s",lo,nru" dar mmdi[j 5,· Ha, dih.h'Wdai~n,r,a duplik _ ~.i rdaJam p~t_· ~;rutaaJtl .Pf.Cf~baaan.

4:.,

Seherrapa nisia t~ r da ~am m~m,~rb!iJt, ~ fl@nyE'lenqgdn'aa.n

I!"!i~ m.ri ,"~ iii ~~'n ,

I""~' ~ 11 ,~!OlIi~11'It!!

I(epu ~~ ~hUl Pre~ den NOli'infJo'r lOt ran ~n :2 ~ teo ta~,g Pe{1Ioma n Fie I a kS2i rn~ ill ~TJI.9~d~a fi B elr!i1lng da ~ J a~ !1i111 an si I?-e mef1f1j~ al1i"

iujU'dn ~el'llgadaan 'bdrang

pu bl i _, rang, ~,~ba~ llIil an [3 p,~ P emb in aa n ke 1 em'bagaan'l dan pef UlI hera n td531 ri ko r upsi .

, 'm£lS:yar,ak~u ju~, n'U--mb,rik.an durkungan ,a,n,~, ku.al 'red~ada,p peiaKsan" ~,n re'il,m ,pf"~,Y'fle Ilr[t,~pl'~ n pe fine fl.lltahat~l-~ Peme,i 11 tah f,elah In ellgam h i ~ hebe Fa J13 in is; at i f u n m:u k n1tnlPf'rb~i,ki, 'p'e'n)teh:Ii1GB3r~an peme[uin(a__h: n, yai- U': (.a) re ormasi hl'~l~Ujln dan ,·udlb(i'~ se -mMUk' p._mbentukan Ko ' isi OmlrudJ;_"I'-n untuk mr;niUl,ggapi masalah 'luJIrIJPs~ dan pE'ml~;f'n~lJbn Komisi Re"o mali Hul um, (11) ,perUI1Ii-IWa,n srraregi re~o!rlntilsi pe,ga,wll'i nrger,;_ ~ipit h:) :l"ancatnr;.an lW.md.~JlIjj[,gl=IJI[lda.Fl; uneuk ,mem,an,f~pkULn Jjl1~n;_l~enlen kell:!ogan p~'MlerrnnlaJh., (dJ pemb~'n[ukan Komisi ',:ri 'rpsil dan (eJ pernb nru'-I an Kemieraan bagi pcmb3JrU~i" tara pcrmH.:'r~ni3.h n di ~I dn,~s~3. 'ya'n,g d~dnlkiiJnr!~, oleh tlN .JR 'Ibn, Dunia, dan A" ,0 ..

: - em L:k i~ul P II hi ~ dal3"rrnn 'hi d a n gl p,rn:gada.a F1i bra r~n _,gl d. an i asa ~ pc,.n: ~r. n rah lfrrhlh. men, r1bill d~U1 Kept! tuni·an, 'r,[lesm(Jien ::_: urn 0 r 61, Tahu n 20fJ " (en ~ ang Piecd,o nlJ n ,~Iak~an.,,~ an Pe ngad;,a 0- 'a ra n g dan jasa Iinstan s i Pemeri n ah, se D"') ,ga i pe nye m pu n aa [I dar w a-r. ur an

,'d''90n nrns~,J'tl'iir c ~ elu m IW'LV"l, Il .. "" i,FliII' ,--,j"![Il)lImil!' :"" ,8' ''0 ahun 'JiO!iIiIi~, Pe .~'(['ll!'-:'I'n ... p.4"irr-"li;rL'I'!I!",a'n '~,j']iIll'S.e;L!lillr

~ .~~!L_!IJ ~Ully 1.1. "t~~_ . _ .. _W'!'/IK" /' UI~_I . L.lt ~~-.I. .".'. g 1"_lll]... ~~ .. '~J ~_ .cw:..: l~ IJ. QU~lj 10-'-"--'" IUldl! .. _Qj~~_. ,~~ ~L.IJhm. ~

merupakan im, JC'm~1il asi dr" UU ······0 9 l"ahulJru 995 u;nJ Img Lis-aha ['r{i~j UlJ No;" 5 Tidlun, 101]0 .en fl,g, _l), ,3,,~[~~nP ~i ,;~,.,k Monopoli dan Re;r,s~i~BI1'r an U5td .a ,yang Tlidak Sehat, UU ,~,' u .. , .2. T~ un 1999 t~e~u:aJ1' P n,~jicillel1,ggak aan N'f:!ra yang Be,_'.~ih dan

B 'h _I[ - II Rot .1 r:r"_ ~ d 'N '.'.1 ~ ., 1 Il£

eoas ~n ~, WI ntlI rliJ pSI" : a'R,e;p'O' rsme; semnanya u~llJJ~U can tHUll.·· men,g,atur

pcn,ggIlln-4), lJanug(ia.'\3 dan pcny-, ,- ia 'h~ra[ilglj'a5a, sesU:aJ" dCDg~'n u~gat. fun,g~j,'1 ha ~" dan ,la~wa,':i[~an sent~ ,pgmnan masins ... ,m.asing pihak d~~lflll ,prOSfS pen,g~da~n baranglj353, 'yang _ ~ b IlJ -l!lh kan ~ nst_· nsi . Ierne li'i nlah ~

'iI'~ '~I' [i~ t an ny, <:111 '~d' ~ I ~ L. 'illl n'tili 'I k m' ",",n P' erol Ie ~~ b'ill ~! 11 ~ I [i':J CO,"i \:7"1 Fii !l'J IJ I hu i"11i1 -h ,t"'"1 iI'lIi f'IlIi'!li:1!- ''iii 'Irli ~'L

~,~~ ,. ,g fi~ ilH1Il.lU Y "'-'\;II,,) !. ''''"''l!I!. ... !'io<. ~111,ll .,;iI"I!!!Il " ,~, "''-~ l ~lillllt.C!J1 iLl ....,,;I!i-l~ . ,N. ...... ~') h~1OI< ~!Iq~

'c:m~rim1th, dalam jurnl3h yang (;uklJJp, d,_ llI,pO kualitas d31 ~ar,ga yang d_ap~l dipcrtangi~ n{daw,ilJt;~i n ~ se Ft3 d- I am \w,kt u. Ida n [!;;m plat t~n~ III (U seca n e fridt_lm f dan rfmsir!1'm mre;!m urur ,kier, nruan d~ n [a~a, ca . , ,Yd.ng be,r,ldu ~

Kep n!l!a ... o, Ii ~ T~ !1Jj1m lo04 licltd:. me ~ ~~,lrur de: ,~jian ~,l:'p-:1J~ dfILrni ~~ la:i me n ~Cl1J.3!IJ

,[~ 1i::J D,~ L

prosed n ~'-engad3an bar;?] nglj ~j re I'm as r~~:~ pee m hi n 33,,0 dan pe Flr83,'~\( ~n rny.a. ])er31 rn 3J I'll

asosia .... ~,i d, mia usaha y;rl:ll,g r,el.ah ~lt;img llru da[1 Irnr~engen~ l~nlang _~liItingt1i,y,a. 'w,ana'jem,el1 U~b3 f~UJ,g; pn]fes~l1ill1a~ p~ lUJ di(]i,plrim~~Jka'li1~ AslDsiasi dunia usaha ~du b~fp;lrLisip~lSi seeara 11 ,[if dan b r . DR;unrr; ~i,nwb dal an] pemhan gu," ~ "'

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'tv! ~'kJla "kd pMltalJ"' ([III ~fll2IJt da III kornp;em t~IilSI paJda btdan9 kfrjH da~ penla~ U iQ,ilS, ..

Baga~ma~a rrmng II - ur pRri I~kl~ p.~~s ~O' i!!ng pe.~erj!! 1

"p'~ l. ~ L ...,'.. ~ ... ... ~ 'II t ,,"' ~,_ ... A . .. .. . L. L . . _ . L ~L ..... I·'·'~ IL l·.· :\ . "ll!lJalK pemC.F1 ama t~l"Fn'l·elpa',l perc,ya, [l.Ji.llJi]_~l p~u~ pemeg~ng amanan vlgi!;l~r,

~ln ~,rulp un;, .. i ~ kil pas ~ r~1t ,:TIJ nt, .•. m~ mada j' un 'f lUI k O~ en i al- n'ka n a rn a n a'h y,IJ ng d ~ thde~r..s] ~{a iii" M~,~nj!. hk:J.J?as!i,~ar;" d,j st_ni iidak h31!],y,a diliha( d~~,i kor:np~nu~nsi pada h"id~ng; .keria~ Tl'f'tl,p,i ;'uga dwHhat. dJri, peril-3ku e~is~ 'Pf:rUaith e[i~ nJmp~knya\ sangJJt mcnullL:ng ~e,~(ay_~,~,U1. p~'r" l~'an'lfu:r d~_n rem, ~, kc:ri3J"

Perrnya3Ii1t:1nj'uul,'ra. mi - aht'l-I ha,g,ai'mana, me:ng~~kul' :Ileri~akl~ t"[i~ ~oo!rall,g: pikel'ja~ lukmbh mengukuf se_-,: . 3, s~ua.mu ",Ul memelukm srmdor? H:iJ ini~~l yang, nl~,rupikm ,aka. perrn1l!almb 2J1l d.a~ anI mcliha.t ClitaJ sc~ nl n ~ I El'iJl(3. SC i •. 1 G han ra ~J i I i'n at' id a' ,i, scga [ , ,srslJ!~nu ran,~ be_. ,.ojud, (f::tJngilJli)+ _- .. ~ (fr~~ah m,- ·s~·~_.~b~ y;anr; ,m~ih, !I1m.e.m'llf,ll'CaY31i ,~~m"--'D· .. [1_'1::;:-:- Ib;;-:I~ (1- --,t:'j']l:'~ 'iii;. -n_.j""-~""limd, lil; {/,~ :j.'1]'l-, ~ '-) d-~n L-r.b--~P-'lIi:; ben~uk~··. 3!SPsorrus fis;k' iain-

>1'11. , . I ,",Ii PU... .•.. ,. .fJIiJLU h ""- u~ I!!;,~, ~ \,:1' ¢ii,- - {.Uj!!, . Q ~ ~ ".'l~.i,gll..!l!!!ii;: 'Ii;..: ~ - ~

~t3Il11d!ri [ Ihk:i, ,am_a;" I. ip "tl:ukiUl unt:lLlk ~m: ,nerL u'kan picri1aku c- i!!i"

I:' esn udi a.n un. -u,k s run na n m:u.:d jrulifilll ,~ltu~,Il"a!; mMi kira I, i ilaJ r eo n 'rob. !~ udine iflair:iQ;.l rev,lew :3 tas U,f dan ;;~,U,rMd3ft,1 ,- er "~" ur ini::'

Pendah Juan

~ , Ked uti u ka n H u '. U -, " da n Ke'lpent1 riga 11 Kon stin : ion;1 P.emoh on

Il~l. F _ " ra Yangl Ada d~ Mas~~aliakcl't

~ [I; ~ • AJ il5a n~-Ala:sa n Fo nm~ I

IV. I:iFll1 Hu .urn

a ~ Ie" Cot Ilg ~era-IJ ran U U Te,rfI, ai '.

b. M,as:a~,a - Upaya Hu urn

v. Alasan~la5an Permohonsn dan Ifak,:a~Fa~ta hu_~u_" VL Peilt'

Berdasa an ~.Jlr-alan di atas, ~ARA fii:' OHO "Ji!~min'~a kepada Majejis Hakirr1 Mahama Kor15,""Us~ R PiJb~j, indonesia umux meme-j sa dan ~emulJ~kan PeooQ,hcvan P'EnglJfan UU NO;;i'Tahun ..... , sebaqal beri ut;

1 ~ M!ene'fiima dan menga;b~lk'aHl S~h.JliUh p~lirmQhonan pefi1guj~'an UU No. ~ ,ahun .... ~ ole" :,a.ngl diajukal1 PARA "tMOHO ,',

2: Mi9n,yatakan bahwa lIU Net ~,_,_ 'alhlJn 'i~h_""~;_~~. ~~ ••••• '.',.',.~,.'.'.,L.,""" ... ~,,'U~"~h~~" •• '"

3" M,errH~. intahkan ,c]mar Put1usan Ma,~le~is; - a~~m dari Ma .kamah lOns itusi, .·epubli~ ~ndolne5ia yang me nglabul ka n Ipe'r moho n:al n :Pe:ng uj hl 111 U U NIO ~ ., ~., Ta nun r ~ • 'r 'r U lilt U .': dim Ma't d a lam 'B~ ri - a -, ega] raj dala m .i a In 9 kal w,a . tu pali ng la mbat, tiga pu lu h (30) h ar~ kerj a sejak p~.n[l sa n d i uea pka n

.,., . I - - - il..,' i 1Pi."~1 ~- I'" 'I . -' • - ,",' - ,,- e - ,-' [(gil 'b"· k ~ . d ~ .. - . ~ . _. -, - - . . . I.. •.. II ~. _. ~ iI).... . l. "r . iii . . .~. I~,.

ua am 1iJ!!:'JI~ 1¥li,Je ~S, al'mon:Sd'IJS~ ~i pu ;L, In'ones~a mempun,',aJl p n._apa, _a~n, mOll11Q1n SE?I\LiI' __ ya un,~'~~

dip utl~'S,. 'i lrij c1en9 an seadi 1-ad i ~ rvya d le'r1!g a in teta~. me mlpe nhat'lka" pili ns i p kei nde p! nd1enan sua! u entitas a la'll le'm b~ga,

lLlemi!cianlah Permonona,'n U lJ., 0.. , .. lahun ., ini.

~ ,~"."'''' JarHJari 2'ons

5 U S;U F1 a n lim Advolasi

11 11.11.1 I!!II!JIIJII.I EI.i.i.i.!.=.i=.3I.31.iI.!i.!iIl'!I!iI'llI'll;!llifl~i!!=!III"'=!iIi!iSIi~--I

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nlrt;)J (I i lakuka 1 Olt;;h d.a~r-. ~ .\;m~fi nt~ pU s,~t ha n)'a 'm elallpuk:1J~~1 :p'c:ngLsah,i),O, d:Jnlroo Fb.n.I(i.!~1i1 ,; ~m e!~,. lh '~,kan m ~._ f~i~iwi pel'~', ,'-nUI] Ij~lbdJl, agilt '~ll!Jmh :pruscs 1m qu rri[cn'iO'Kf3Iis clam SCtiU' 'i d'ifni;an 1"II::,allJ ~,~n ,pe' u ndang~w ~ , dan gan y~Th frrM t; be rl;tku ~

~J n1 I Itl_k men ga D [] 51 pa.Ii i h~rbagai ~~ I ran; lid" k [l"Cel a k it an ~ ~ P CiU' i be ill ca n 3, ~ 1 am It :!~tru.s ~ [Ihl. an ~ ~~ n ,ggu a fI ,kea~lafian ~ dafj ~lr~~ II g;J Ilcgu:an ~,~d ImY,J ~·~·Ii1ft'I~" apal In t'i.~~llabkan Pilkad:lJ [iJI11{ dApa.t dilak_.san~n ~ '[eJMt dildua~ ,PC' rp IJ. Nu 3/200 5. ~~.saya ~r'baJmp ~ u.d~, ,-~iUri!btil, m't!'J1I~lmatl 'PerlPu i[.l'~~, hu r d ~ rn- I mel:~ ',II bo' 11 ~~h'~,i d~:_ f!~1 n , lepdagri s~hin,;g-.a f:'ed,ap~~' k~SJfu~n pemahaman lerbadapl i'l'~ [lc:rpu

~~'I"a rilip kcp~_'~, ~ud~r,Il,-~~~,d3nn ~mua Runi kl[1 j.i,g.1IdencloK, si ~gar I~~ar a~J~t j!lJj'Ur~ Clbj~krtl·~ ,eupl {~3Jpiah ,p'c~ :~h.3,r;1, Lu: ~'n' .. - n ga:rn. ba 11 g~~ d~ n kl: ~:(L III ~ n! m~!B I ',~ e "ah 1l1I~~inB~masin.R. [)ulu. ~~h~unJuUiJall ltan)i' bisil kek UrtRtt b rang, aH ,~.a m I OC'f pc ~ da,pa[, 'ulU~' .. ~ dari ~ b u lv~~g Win ;I~ 'Pak I mien 11 ~'s .. 'Pak, '~llrtlfllln~ P[,lk H~~~1' h ,M. ~:. dan saya ~nd m ri sebJg,ai ICJ ~,o n dalam I' ~ ~,pfec:S bahwa pem 'i ~ IJI ~angJ n bt'[I"~b~, jadi '~l~ang ~nnl~suh~u'~ ~t~1JI kO]TIIlffiik J~Il~,g t'idalt ~rh.ru ,k:.3.IICm.1. toh ~ 1~1I.i rCf;u lari tas Or:: 11!li.okra.s~~ s~ telah i nr be rsaru litr.~I1. 11- [~i ~bm~ i h~ ~1,f}'3 dsn 11 c;gara I ndenes i 3. rJu lu . i.La b~r~UJUlU d~rn d.u~~a rnenGh~[a~i .~n:,t1l I1IUtD~M~unl~ m~ng, .~"~ k i. ,1 t id ~ mt:la~ ~ut'~a Cl auP'j), ra,ng ~t'lall l-d t~ Ifa~ h int~'" uiarn~-'!L ~~ .... U)

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mi~nikkan 'QUIP-UI [b:~~, bes r darrnpada _p[npnr~j ~(!'ning'~I~alm ,inptn. IMIE'n uru ' , n i mtl 0'1' UJ1 ~ uk 0 M)(P Ill(' '. ' ng sa rna,

m.Ie"Du:rnn ' .~". ~~ 1.1 ", ~r ~Iebih. ,'e:i3~" '. ·Iipada. p~'iO' 'orSID pen ur unan OWlrpU[ i

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E"=kt'i~+~as rnt",If1IJ'n,iukkan kcsukses31fll atau :~egaga~~j' ~ idal~ 'lpen(~lfii1ln tujlwn, U,ku: an efekrt\~wl' as. mempakan rl~fl~lu,i OUIEPllt, Ji,b SU.3In. or~njsa£w ber uju n mcm'b1HgluD sebu rumah ~n dent;a 1.50 C~I ,s.: !idu r, q: un i I: operas ~t • . ·bu3.b de pMu~m.'en mel aka ~,darn rcl- 'ru:'U[t serra dq:r memen "3si.en IU3 d~,' Sf ~ua UIrleI' rersebut [~el.C3pa· ~ m~~ ~ 'n~t, ." nisrne kcrj';a o~3nis:as~ 'Cf3_burtt c ,ckt;,',. ,"f\p.~bi,L. halrny,a ~ 50 t(:mp~t ti ~ ~.r ", : fl,; ,"ema ngu 11,~ mak~ 0 ~'n iwi Ie, ct, ,U r [w d.a.'l~ bek~rfi a e ~e'krc ~ f.. Jad i luj I.JLln tersel 11, harus spe j 'flk ~ del i I J; dan reruku '.waHl r,al n gka meDt:3pa i u~,j t' ", (nl~;) Il isas W !i, k[o,Ir' 'publilll ser.iog, kaU d-ak, ,m,emIP rharlkan biaya yang dikelu ",fl' afl.Ha[ seperti itu bi5', reri adi [3P'3. ,~~a. e:6.si e as w h i[aya bu .. 1 rn1J merupakan 'bac~~n dar i indikaror hasil,

Elt. _'no~ ~~_;i

'1~ldi'ka'tn~~ ekonom i ~Df'r~~r'Wlil ~ ~ di'kalO ten ang ,pel1l11ft;l!J1n~u.an. inpu[, ,erl any,aan '.'latD, d i aj' u ... ~~~.daJl. : _ ~ '; _p~, or-goo iS3S i ,.': I ah me I] w Iba ~gu fit I'U mall sa.kfl! ~ec~ fa ek,o no m is?)' ~

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,~tllim ,-f'r.·a.r.ltl 'ap'~1JJ III fa ,p~'.I[Hll1gu'nm. ruman [SwatllL me e ",~ '1. narasan angg11h iilUfl. yallg

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re ~Ul tJll~[U~ U ~? .

Secaea ~,b!j~] praktws, pertan . .y3.:Jn di ~~pI3n[la(l lmenj'adi:

W ~ Apalkah bi~ya r~n" bI3[;un.a.n runulh, saki '[' m eleh i hi' :angga ~"l W :~

2" 'p1' b ia,r~ pelin, ~.[mguDa.;n.ru mall s . :'~ r lebih mah all ,.' ;·band i ~ [~n :p'~m ba lll,g,lllan rumah sakir elara Idm d,e;r;ah lain?

,D,i,~ '31 dis i mJ pu I ka ~ bihwa rig' i ~ d ika ~ 0.1' presrasi ofs~n isas1 sek 1:0 r p u h,1 j .. k ak3,~1 d~,~im,ci: ,~'. • ~ b,ed kue [~t ,rn]10,M, m ~'ru. menge n a.~ :~ np IJ i[ 1 efisi fn~i [en [ang i npur d~Ul 0 UP" [ J .11- . " " ~-ii";'vi(~-, II., ~I. -~t')- n, - - d~" ' ~ - , 0 ~II" iii" W; I ,'~, -, m.rriin' iemen (P- ~ nisasi .' rWJilfJ1 ua!, if' exn '. .JiS 1l,.~nlU E u~ ,galn, .engan ,u~,p U i-_,' ,a~ aupu n d ,J ~e,", - -!;,; -' - ,I ~ ,sa . ~- - ,leJ.'

1_ ~. II i'd~ Pllas, c= 0 nom i seri ng 1(.3J1 i d igM nakan seb~~[ga I ~[ld:; karo r sa' u '" sa ru nya 0 1\ .. ' isal n~r u ~ , 'epa[a di pa~ pendi dJ ika n me lil;galO" j ka n b ,~ I[ U n perri d ~,d j kan , ,t: rdasarka.n ju ml n h meja di se', o:~o.h., JlJlm~ah meja [elas bMhn uku a r:cib·ik~lrn.'·ena, bel'b3ga~ :asiHm'ilS [3m~b:ajb, 'm, d ," n. Ul~a.nta ,m ._s in ,di.prdukan. selai n me j 3.. .[lam p~~'af.i keb i,l akan. sc petti, i ftl, ~ulml ~d1JJ Ii - ak t~. ca,p,;~i~lya l~ljtJ .. m pe rc ir]ikaml scl 01- '1m yang ju,g,a d;a,' ~b~ ~ kan QI['~l m ·nIm, ~~js.asm >,ia.y-a yl3ng dlk[uaj"I;;;~ul olcb. pcm -r'~ntah kc ~C" [:OI3~1;;'" kib· _'t nr[3" kesaJI' h~~n ro'k _5; pengh~rg~arn daR kepu.asan ~lendjdli:k-"n [erjudi d.al91m, ,pen(~p ian rujuan ,~,enG,3.n

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~'n d i ka" [10 ~ ~ hsi~llS ~ :FnC n t:~~, tl, ': [1\1- ,U,[ n1,," U r-, un (I) U I[ r~ ue, In j be rarri oeri mal isasi '[U i ~mm,

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It t~I~~ peftapruan ~lLIj UrJ.h. den~l bi 3,Y[3, pn,gl [winhn u 11)'. Pe:·flliera,I.lan ,iU6 i ka'(Of eM'i, ie~,~ i d, i.

steJu~or pu~ik 3Jb'lf1JJ :1' -"'~1!lJ11 ,WJb kW;;'mutf1lJg'k~nall ke,rja~Jm'a dt;ng,~:rn, ,pih;.1h[k .~wnl::l.~ i :se,~ [-C,r ~aSL3 "- ~\'3~ ua~;i k ~ l1ef~ _ lei, I ~. kub'll ~ lI1 tLW ~ mcng'~ I_ah. ~ ~ kel,~bi iii. 'n p ~u P Wllif' 3" [3.5 I n:p u[: ~1[3Y Iteuntuft:-n. 'Namu.n~ ada dna kfSu.~i~an d~~a'm b~n(Jl~mQrk ,pene: ,'J pan ukur,3n kineri~ s ~kl[o r- " ,a:rna, ,ke ~-kto:r "ull, 'I i k). yo i (1..1 ~

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secaca kesel uruhan dapalr mencapai t'llJ j um . .n.ya ..

Dari .kesf·imb31n. :am11 di aras, m IDa,Jer' d Ilu:nhl'[ Ull;ruk :men:_: liia,l,mg;kan sp .:.Hikasi

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r-.Dg di,g)Una~_aJl dapat mt:rru"ar4hk' __ n ke :kol:n'lib, p 'liIgh~ul;ga;i_m1 (jj.. lP_i,",tiif)'1 mau 'un p dunys ldiipljn (jika [I-m,.

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~n_'DIJ'~m.atl" su m na OU,tpUIt 0.1 rnorutor oan I:_ 'UJ,~~, OJJt:n S[" 'I' ~ nr; ann Kiom._;·'U'Cler all [J,

SUJlJfjs,[iik~ PI eranan ahJj 1('.- r, '.' .'L),[ ,adaJl1l1 ,agar .' utput dap .- di:. 1a1h;;uni i~. ana, }Ja·; dan

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berarei ...!I" '11 ~ L ~ I 1!.. dill D'L,,1"!i ur

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Pen,gen,da].ian sek't : r ,~,.u 'Iik: d;fo'~Ui_ kan '~·a.d_ p~ ri~,aklll,~sen_:i dan individ,~~ :P'emM.am.an _Jra~iru p e.n.n.ng)ll /3. peillelf Id~j an "ekj),r' pubIL·· men .. ebahbum :: rJ.un:· . _ pe:rn1dAJ,aH:l11P ~., n'OlIl;g nenvt:'n.diillia.ll. ieu send i IW.. : ~np",endaJ i.1mJ dl.'n,ll[ diin reroreeasikan se·Ib~,at~ pro ses .m.atUrp-=-lln.

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Ipell:,·I,'ah., Jik3l, sel 3JJgai, ,pr~J :p.e:nge,ll1dajHan le!bih Idi3JnlD" ~ I, ,eb\:lsmi ,31 I'f. mm,3j,j,em!en,

dalam pehdm3Jl:mD kJepunum,~ Ini berarri bal1V_:' ,peJl,!ndaJi~ ',krtDI ,pubillik. t lab menj adi S31U d.M.iI rn .. PI[1D~. .... rn an 31j 1 • m,.· n 0 rganH" si, lib s.eh: ~ ,pi p .'~ '.Dg~.J< .P '~'Ilg,e.nd .. ];0 an. d 3.p 3 r d..i ali' [ru It.. n 5 e:ba.ga i interv en s i dalam ,P e,n.:gii.m b ilan l, eputusan " I '1m, ru berar d, pcngendalian ak3W'W m'f'm'-. erikan ,is'~ d,ari berbagaj n.lnru't:::Jll kepu,itll.ms~n.~ Akiba'm, _" p iinge'nda~ian m.~fU,pa1kaD ta.~ilJP p nentu keb.··rha; ;ila-l maFDJ: __ [cmen,

S· cars -.J;: ional . unr n "I m' ~; men 'D'!iI;i:iii'i'ii"ilI~' I U kan d '~'I;;.:iD '" D'!>'!Ii~'m

··< .. vmJOJ - lWI.~· _";It!LI,·j. ',:·lJJ'-'lk-_ !Il·L _-. 11 'JIJ'~: III .. -_- ~I~ Jj-ill~lJilttl-U!' "'J{_a I-~\ ," I . :rJJ.!L!I!i!; :,. i :alt· -~r

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P :--me_,_!!!~tJ ... ,-n'Ii1ya.'I'·' ,,' '!l.I!..;GI~' , ~.llI.~;~ ~.A ,I ~; __ - nJ~liI_::::.lI1 Y'~~ :_~~i . _ mana .~,,~~~m ~,::_ ='

~,u, ~ 5., I: ~b ~ Ii -: i 0: 1,'( 11" ,d.i - - 'L Ik Ii, J' _ na _ men' '(jlnltrD{ :~'s' m in I O"l f-o , t, -an i -. ,,ti~ ' _ -__Lndlo'l1) (1I'S)'91,2J 'm .Imb_ daJ~Jiln atltflr-a 'nat 'gi 'f mg DdaiUw ma_ija,j' mn . ?n,g,,~ndalwa_nl dan :. 11g:endali ~n o· - ·<tonal Ti,g! Wlfem '-". bU,I[ Ib ffUlI'Ut ... ,furuf m rup_ . II ref};eksi d .. ri 'mj IU.an ~ ,e,~eklfi '\ ,i [as,} d· JtlJ f.fisie'll! .i i,

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<;a:lSl a d~f1 t LJJ 1.3 ;:!,;)LJrr dpcrl kan IJifi ~uk f 1!:"1!fi r'll: 11~~dko:1r I ~rr1-'i·,egl da fii 'mE kn ~\ :fa n'~ dJ;]IJi[uk rlJll d~1am p!,? i31( ... r ~dn ': t;:a~qp~ri Pte-r E'r, cs na afl o ~I!:! r aSL ~flJ 1 /

': .. !!"I ggzuJ.ril m~' 1 plm~-al e+,,~.-l rkH~ PF;:'"Uil r',·~ dr!:d 1ft P~14k~.,lndJi!i1 ~~~II ~~ p.e ~ P(Jj r-"'~ l'd;1 ill d Pin ~'"jf9 iQ n d~ 13~1 . ~'" ~,(!m['rL

:','.:"1 ~·r Ipe. '~~mp'al qan dF1!g ~r~i ~fl ·d(l;n~.Ji"l ;)t lU;]l 1iIi~ r: .... u ~~ J ~~ 1. k ~ r: ;:": eilf~e ::<~.~ l"1 ~Hk31 ~rl~~ ~H~ F'~ rH~dik:1n ·.:!E'lli1galfil (J ~ a Jar;9 ~;t Gliai_

p~ 1 ~y -rr' ~~~jbq a rr~ ~'J"; q ~d raI'l ~H~i~~:i t.:;::1r~~Hl ~ iirlnk. ~fl~~~ r .... d~i31)_, r1l11Gilfl ~jerWlf'1Il '~,Ml~ tlda'k ~dlK r ~ef:\1~'g g.~ ~if'~ak~~l ki(Jr. ~,~,] f 19i~ U'~ [j I 'l tnb It .

.n,-'n III d-.n .. ' n:, ... ..:a'U1!I!(llJl dan lui uan If fjIip''':_ Illkal- Uml~ult, fn~["cu~na!kan Sl"ral~t"gi, d~n teknik yang dipefluk~u~ d_'.,aUl, l~~'~ .,~§n, .-'!i ! !,Tah I,p~n, ~)eF(;'~ Jeall~~h : lp't a~'i(]i'n.~U~ lhiuan pCFcn~l,naln o.per~ion3J ,adalaJl, unruh:: merinci t'g~wn d.:ar yang' kemLcii,;)Jm1I JH i kluri dC'nlrdll iIlkdrv'i'ta.5'" all vi tas, pi,uJ:a conto h Ke 11 u:[anan, pere ncanaan ope ras i-l n al iwa n me! i ha,[ ka n pt'ra ma I an lLlnffu[{ beb,,-a,p,a ~:fulhWJfill. :yang, albul d3J[an.,g~ seperri jIl.Ulii.~ah, dan jenis perm ~ ~uaan k~yu!, kemudian perencanaan peDG'~Mb;m.ngan ,11u, il,_ y,ar~,g dipertukan. .Pe-encanaaWlI ~u:g.a d~pt;Juk:an U,~l~ ~nU'h':'njam~II! ,apa.JkaJll (i" IUlJlllh1 cara aJ['e;fnadf unruk rnencapai (LtC ~Jn rtl,~l'(U __ nimh -lgbrru, prieri at, JJln l5ka[31'w,al!;; u telah direrapkan, d n ;3p~_ kah invesrasi modal, dan Ibi,~ya"lang di,ClInmn SOC3r~ tahun3r1 relah ~-~sWJ'ai on ruk m.S3l, yil'..ng, akan

d· iIN'fIi'DitlI! P·d'J[·iiI'nr\i.'l,1i!'!Ii "Ii,o];n 'O-:iIi! -r' ,: ~,il'ii;n' .~;I~I -, 'r;:n'ill! ~~ ~IJ" '~U' ~~~:Ii m ..... 11 ~P'llj[~ 'l'l'!I".llll, ·p,l.Or~I'~U~oIIII wskru ._~I~ 1Il"': 1Ii._d. ,t;:ii' , !Ii;" !Ii;" u;~ lIi_uau'll.l, . 'if"" .1.,1iiJ' .W .... iU~ K.a.!I )!' _ iEl'd. ,,' ]'!Iiol:ll. ,.' !U, . l . iLli.iII, illi.K . " •. " lIi'U"JU",- .. 'D.' -'!all. iLitU,li 1

sek~; - 3Jn:g ,hingp[ n ~a~au 20 'Ellhufl )"aJI 'g ~ d:iUatl!1lg~1 dan kernun , inan dUl}"j.faJ-mil dalam hal keyr 'oS: !:I ~'. ~n~, :nQ~i'm-kewrrut;ap 1"Tah;mpan _c' cngallgg3__fan';,

An 'T3J memm n, "~ -, u an I--irnill;n ,..,11=.. '~~;,111~;}-;} ... siklus )--- --'.-:'-- '. J,'-"

-gp-,. - '-_. --, u_ ,YW pCril __ a.ft [.I en --- S W1Jam pe]_.,~,._. .,nk,3n - .,t us I erencana .. u

dan pe R,le-dalian. mana ';:,~m,en[i k.aren~ ,3 oRa 3] n m erupakm - pe~lgh uhung lila rna an [~iaJra ,~H~ren~an' '3.1liJJ Ullin p~.nGfnd~- ian, Peren(arnt 'am berperan dslam penC1p,aian uijuan daJrr. h~ ... .h- u ~ng be,r,hub~11il~~~1 .'fllgan moneser, )f:a.i.r. Dlengt=Fl.Iai ~nplu ya:n,~ dlhutuh,kafl un'r~_J ~~. "-'YIU15 P'C'[iCl1iJ'Ca.n. ~ n peri e mggmran~ I~n 'yang diunbil dalam henruk [en3g,~, kerja, b~: ~-J,-_fi baku-I -e:- la tan, "tnmjl.n~~~~ _:'1' dan PCmt,ct;!,ngan,; S.m\uanya i u .... i 3'"'8-" dikombiuasikan daJ,,3lm u~,-il3Ji -'\_, oneter". r~eng,en,d~'~rna'li1 herperan d,"~am menel~~~rpkan

an,gp[3n~ yang m' rnlunjukbn :·C· i ~ jel'a6' input dan sumber daya ,ya'l1,g dj~~oka51~ka'~ k~' seri 3'1" d c,p~ rr m en,' en .•.. Dba ,I a i'n ~ r . 1 g;gu ",G,"",j awab Pl~ '[h:D u han 't1~ga:s sene Fit ~ menyt:,d 1.. ka n p e r" " \v;(!ura n;~ RJ. ik p,an, ~ j 0 m,p 0 ali3 n d i C:C 1'1:111 ~ Jt1 k3J:n da I a m scj Ii. - rn b.ll

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O'r~l1 ~ §.M i 'ekuJ r ,I''" b,~ i k seri n gkaH m e:n,gh'3d~r] keri ad'oon pIE'n,glJ] ku fa 0 UJ ~,pu £ s('carn arep _ t·, seh i'~ m;,a, i (J1,~?U (' ),ang d:i ko,n S h 11l S i, seri n g d ru gu n wn se b 3,g3.i' ,pe,n,gukuf,a;1l y3.'!1S, erekt:r~ Mi~a~nra :. ngeluali~ul y,~:FiWg :. "'ia],o'kasrkan patta ~rlggaFan ~1,fE,tllilk pe[a\~ra' an p~ n ri ~o m po" '~e ngl: liD d,~m i an i 3:P 1 •. ,' i I·k U,k3l1 deng,~~ me m hand i n g'ka n h aJ~ m ~ 3 n gga'l'~a.'n ,deJIDlPJ'l has!i~ akmal untuk meniamin 'bahw3J iltiflgb[p,engeJHtLarrn '[idw. melebi i dn:gkal

,~r,~na DUD akdv.i ras ya 0, - i iii, ',in d i.c3J'pai (Iaha,' a. -, Pctl:l'u ku fiUru da n ,p(; ng,~n.d alia n) ~

l~~"I."IIIW~IJl ,Iiii .' il'iI '-m,tm'I~~nRlI-ill; rT;_..l-"-'-"-1i;r~l" ~""~!-lili~,~'Llfllil~'11 !IiJ'". il10' tPjii~"'I·d·~11 '~~~-!!I;jl 1,;p:.m--'·ull-U' "1-·n~'·ln- ,"-"~··~nu' I'

. ,"" "'~';D:L .,' ·1bIli - iiI,l ,II~, '.'. 11;-. il!l_ i~ ,'I!>-l!i, ~""C ··IV ,~I.~ IIlJ "'~ i'~ ,qK u ~~J! l '"_,,,1 ['j .. '!Ii. Ii ,~!P; ,tgI'-i!!I,J K'!o- '. ' .. 'la'" , ,'" v t~ ",r-'"

ran.g d. m ca,pai" S«b; m'lIl~J,(a n ,p,ge rnl.m Ita n me'~ i hi ~ kJJj~ r~u,d,~ ceks Lan, pns i$ii ,~,w31, ,;J n ~ll',a~l i_ a\flIjP __ li1ga'mbila':irnidab'll - or.clts~ 3ta'5:cnri m:p~n~~arn," ~ ndl'Vidu ~n:;;nJl dCF~a rn:'m:rn 'b_ ran ggU) n g:~ j '. W· 'b (c;'rhad _ . p pe w~yi m-n p:i flU ~a III ,a n gga rLW -;ra n gr. F i~d I (hi ",t;s:i . ';:!l h a F an pEt1 po ran ~ atn_~ i I i,~ d~u~ u m ~ an b~ i ~d ~

Sid li'ih :pt'n:~fi mp'antaJ'fl .... nggamll1 den,gan ~;kl[,u~'~ mern~ niukl~an pCfhed~la n ,ap;a y,anlg d j.r-eneJ.n~ 1'1J, dengan ,a pa. 'ya ~g '~'er~ ad i.. ,~e[eJ~h ~ as~ n sel [sib. d i.t!lnaJ i s ~s! 3ll gg~ ll~ i w. ~ik uJ.:aJ d":, , "a d:~,pi1ln, h'llS di.pe~,ma,p, .:. i ~U3~ deupn 'Pfngalamal.l ~:n~a ~~lmpiu+.';.ulilllrnlyd., ,~~~I,u:ruhan ,'£~§~~M :m,cm:palrn.n, -engenda,;~ I:lenpn k3t~1. r~~:~n'i ~apor,ara, ~lktw)[ yanG'

.1 = II~_~I """b 'L II_J ' k- ,

felf'lr-an,,, ,Mura '-'; ma.n {lE',p'al'w ~t1J] : l .e,nKan l'f..epaUa, senlUl. tl,l11g-::'::It':3llJ. ma'flJJen1efl ~

P_nffm'-':t-l1ir~gan, 3JrllPrnn t~rj~(n~-_n;'n,~ dd~k. cti~,i~cn at~L1 lilnlanaj:cm!l:'fiI }r;Jlrn.g ddaik ba,'i k , sc~'in. Ii d:w'n k:o,re ; haru.s ~f~am h ~l. Pe,mbaha n hlrn~[ d a~,1_m ,ang~a FaJllI perl u di[injau 'f"mb~i dan drn ',-- .uaJbnc. '~.' a1 ini bernrIm [b,ahwa dala.m per.e[l~~llaal1, 'o~ 'er-as~on.al ju~ ru,pf:rILrn ·:'··'n pe,l'1baika 1.., Jadi id~rPa[ disimpulkan bah,lyra, s~klus pe ernC3JIa.ln darn

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,~ Im5:~ pa!!ij"po!i, d _1~,m peng,o ~y ran P'Osisi , ·eLJ.ang~lrn~

M"ffit. e:kQnoml~ masa J~,~a riI a~au jasa ,DteMia I yalllg tervvoj ud .,j,,j; I" ,~t'i' - ~..Ji:"liil "':wr!i!OO!.~m ,'!I._va 1~!I.;f!iil! a!il

paten si da ri akfN.a t~ltSeblJ M u 01 WI

: ,emb"rikan 'ium.ma rtgan.

Ent~tas bi.:lsan, a mE:' ngguna ka n a: ~~ untu -., rllemoo~ikan 'l!I'aYi~tJ'l! k:e pa da m_a5ya ~Ikat.

-,_~ a1,l1'aa t e .0110 mi,), ililnai~ d~fl n aMU J a~ rxrEf1S-1a1 ':ya ng t~rwu.il.lid (tala m a'twa da pat memga I~~' " : d.a !alm e ~t it.:.s. (jeng an bber, IPQl c lfa;.

P_i K~41jrlJ'f1;

Unsur ,yaurn,;g [[elfkaill[[, lanpun~ den -atn pf,n.~lll' OEm ,po.L i, ,ke- n.~m. ada 'mh akJl!i,_,,- ,', k(!\W,~ribru1~ dan ,r:kLW i ras, POs .. pes ini dmdefiD[~ik~Ul, 5~ "-.i 'be:d '--,f~

(.1'.1 ,Aktiv12: a,-alah sumber ylng. endal i -,cr '0 o I~.'b s' an.. ,elmll iw !l'&i~ _ a;ga'~ .basil dan 'p eri ~aiw, "_ masa lalu. Dari su m,bgfiiiS urn [I, r I. . -bU' ~', m '"ma' ~ ~knnomi~ m ... dep,3!I[ atau ,]I3SiJ p~lc;f'I' ial yan:g, ,mf'.llprn1l' mn2~uk, ke enif('~w;'j, diharau " a 3,.

11., Kr.w.nj:ibtl'n· an, h'ul~S m ki Il j, da_r'i Sua,'IL i ,--l1rdr I.. 'yaD" rimhu ~ daei ' ,

masa ~~,u. DernlJ~fm. "em~kiM" peDre~r"J;aim ,hUI:DI,g .it! 1111 mem· akm arus ~elmalr sumbcr",~a~meF' yan,~ drnmil~ki·u,_rtu, tnf,W; d'-l1gM :na~'-~'-I~' masa ~e~a.fijj a,ta,U jasa . ']

pult'nJ51~ ,~

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t ekenomis mas:_ depan ;3t._U. jasa "pO'ten,'ia~, y_ -, g '~c;nN1JJ,j!lld dalam aktwv .. _ ,3 .•. ~ b,h po ens i dari :al\.- 'iva _e{~but unmk m .. mM'r:ilI·o ~I ~mbJan,Po~ ba~k scam :l n ~ MUg m Uplift '~mdaik ~,anK5,i~JI,llrnlg~, ,3!lil'S kas dan seta _a IDe .1 ,k.~,pad , t~r!uims;~ Il~ns,i ters .. u·· daart

be r~,,= 111'\,' rnk i1';C£,'" u liii""Iit'~- !l~'.i"ii,-O-,. - ·-:ro·' d" -,-,',L", •. [~" I Ji.<i,'ii!'!il m"'II~,:-, u··,Il'1J'-:-[""~'~, b·, :ril~,;.ql ,,-, ,~' = 111,&. ,',iIi,f' ·'V:', itas ~n~,~,,:.~~,m;.,rm,~I'~

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S;. 1'3 ra kas 3 [~U kemam p III !II , n III nmk l1lc.ugu f3._ugi, P Up.u I' . ' -! ' '~ 51, '. ,cn~ pelluru 11m,

bi,.ya ~ki'bat pro . ,m'lberian pth~y~u:1~n a)_ler." iii .. , P ,d,a masyankac'i

IElIrn ~ i19S: L j a ':,ii'1I1 nva m,· ,~'" n ,_., k~' n .' k ti yii'i: ~ n I' k .,m,L,,~] .• :i III m,' e1"i'Ii', /~.i"II, ., .. , n k·' n,'·;i(!; i -, ,(

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masfarF,aka(~ malSyarabt bersedi rnm-~,~yr yng b--"b:l Slur' baJ: ..... P' ds : -

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cbpat m#liftO'.~if' ke cblam-Rrt"mltas d.enl,OO]], be~~' '-J! " ; i~=II.n.~l, . ~~:i,v, dapae

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a, digun3:k:~urrn bai,k s~n{JU:r'i 3[3'~Uptmn bers -rna aillkfw, clain~-':-~,3 .. lrn, m~m,br·'~ ,alUI] p'ela,ra~Jt3n

k .If:' _,., ~ -"Ii iTI . • 'II~- .. ('"

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b. d~er'_kan Idi~'nF3n ,al>d~L_, ~"a~~".~

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,)r~. e fill peng.g! l.NUl suatu PO'i, yang imd!j~ ada ~!lh ,;;)M II da knYil biay\i] ttl tau 1fil~lal yang dapa'i tiiu,.ur de ~gan ~J ~~ btt k_ 'iHidaJalii t~rt~_nUjl tr:eilaQreL

Po~ va ~ ~em ,Ilk, kara 'if. n ~tl .• · e~ernsbal Ida rl :suabJl unsu r 'Ietapi ·tidal, dapat fml.emenl!!.lM :r~teriir1i

peoga kuar! .

Atrva ttrid[l diak;~i" il~ fl-'eiilg~li ilIfltJ n '~E-Ial1

rtAiJ'UAIj' 'd.' . i'\o in"j,.!Ii;ii!"i.,I-!'i'ilI!

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ekGnomi IirjA ftdakmu 1119 ki~ m~~il! I~r -_if da[a'm en~i setelah periode akul'1i ~ IInsi Ot~jal~rriI_

Ki?Na~ib~n d~~ kJU i ~ 1.a!J.J ke m u ~g .in in b6r.!i'~· ~;n.HTlgel~aran :sum i e!J d.ay(i!1 'va og m. ngand LU'lg n1 a [1Ildd t (!'iuJrrlQrn i ,a a!'11'1 di lf3J!kru. am ~ W'lt~k

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--"'S' y'~D,,-" .OOU'9. jj dslah ada idMmya bia,f,3 alan nil;aj ym,g

.~. ~~.P-'~· diukue dengan '.IIl;', ',~.n.c!···'an rer ,(Ow.,u (ftlitJbk)~ada balflyak .ltasus" bil,fl

~I · h '~- ~ II. I .. L L ., ., I

3l'[,~lU m 31 .3JlUS I I·~ ~t-masl;' Kel3!Y- an pcnggr~'r ,aaJn ,e '~Hn~~~ Inren~paK3n na,l~a]l C~CU1rsrna~

didam pt'nyusu ·~o lapofau ~u ~pne'kfof publI · laU~.c1, n1en,gurnn~ i rimlB,girnE ·k.~liIdaJ.an" U I] dem wan I' j i.ka, eli ri mas;, 80g :Iayak ~ _ m u no' I ~ 111 d ~ ~ aJku ' . - n, POSI It~b IJ ( '~icl 'k di ik ., dal ~ .' co k ~ .. " .. . ,. ~ Ii L. "II

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va n~, rJ m lha rn IIllkn daf,rn su3.rn:u f u ru:u&Iln h IIk~ 11m d:J p~ !Jr' Me men Id . ~ den n isi ba i ~ t, 3!k.r. i v:a IGI, . n

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d OJ k k- d ~ 'b ·'dak d .'a&. '. b .~' .

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tnga _ unS- .!i.. tall_an it rteuru, tl n.ut n (ef: . lit fl.. .- OJ,par ..~ . W~ Sf lmJ~ilIJ![n,a

31 " u :o,eb~ aendapar n; im<JU. f~i51:ns~ rrurnur3n tHJ~aaim harus di'u.ngki.pbn. id~aln

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Pos )fa DB. mem it UD .ka. ae risrik men s I all da ri su, I u U ns U.f If.Ia.,P i ~. ida k d~:FNI (

menlH~nul"ru'i kri~ClFi.- n-,[[ .' .. oerlu d~ullll.~L:~,km d ... lam catatan . mat rrnem~,pl"'H_"]"f'I

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amI!! skedul untbah.3lJ1. '~. =.n,:pw-~Ib.,m ~n· d.a~[ dibcnarbn ~~ka, pengetahuan ,mem1.genai

pus: eri'eb WI,~ d i'~ a!nd,p',1 re ·iC,.· an urru ~ 'mc:n,g;vJ ~l uasi posisi k _. tJ3 ng~.n , kiln c'llii:~ t dan ru b:ah.~J~] Ii1-nsi_si kCUlm.n san ,sm Ii "'Ii ~ U, 1~Ji11f i'(;"i1, C AI ell 'p~m~' i 11 ~ ~f, it'iII, ~I- "91 nc' 'n '. ;!Ii!!.I."'[A . p',' b~ :;11 .,

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,~,,_ ~[iva diruku:u da[,~ i m apor-~n, :!uisi, ke ~ng3,n [ika ,k_ m .ng'!~j n,r)n bt'~~,r ma i .·kornll·om i~;ri~ ,dJ'i masa Id~p13n arau j21S~ potensialnya '. ·'n d ~ pfmh~h olch enrisas dan ,rdit~w ter sebur m:r=mpllnyai nil 'i dam d- j).[ diukur den.·~- n andsl.

,A1Lur~va~.d~ d.- kJ,~ d. '~'mrrn l ,1U'- n po rns.i ~eU3.11gan ji~\ pe'rngeJu;I-:-aln~ (Clllil, rerjadi idan l1.1.mn' ::dl.f e' o.f:1to.misM.ya d~ _i. M_~ Jl!f:lg' (" Iak mu .~ Gk~n rnewgili. if ... ," '. dat m en'ti'~ as se elah p ~riode' .... . . n'--:a.ns'w 'b~ri31ru'1i 0' .~' .. bag~ aI .. ernaei -' t aflbsahi se macam ilU ne 1ti 1.b ul kan

·pen",qan. 'ial-- dalarn ~apor.3.1n kincrjdlct:[~~jJJ'n,ga'l1,. 'Dcl1g~n :p-e'rl ~1u,J.~li ni Ii peng,.lmall'3n ,yang d'il 'ukan p~n~e'~fll3j erndras r6e .•.. ' .. ' plJJ .'il'~~!, ~iEi't;: rn pUtil ,"a ~ ma~_sud ~al n dalam m~n~ ,~UCln ma.n&at' e - Q.nc,mi ~ ~[u:it:l!S di masa dfpan. n:JJ,prW[n"ra ad~ah Iii n~3[ keptil l3 n m· nna c:-momi yaM,- a.ka. cr ~[!: rinl~ en ri [as ~(e' p~ r~ocl,e ak U Il'UlU1SI Dew J 3Ia~1

OJ ~~= rim ~ d.~ .=~i= uk- . ~l~ ~ '!i"". ,.

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Pn~~~na~an oiayd ~ I!i. trik da ~aP'1rl :periOOt"i. lakurH'dnSI.

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k d ~ b .-~ I '~' L..... 'I" d ',' " . ~I- k ~ 'l~J'.

as yang ,_ L~yar paua aW.~1 ·,.·allLJh mr~:i.anau '_·~ngan_~I_y;l ~:irr1_~ p __ ~~_a .IU_mI a ·ur

eriodesebelu m; rt'ya~ Jadie m bs .. ya 3 n fab un ifti :m ne . ~-m i nka.n, . ,i ,.,a, ~ isu-ik sa I,U, ·.lIm-al

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fit ~ i "OOijl + )lp 'J. 500 ... R P HOD ~. ~{p'., 00) = Rp a: iCUrL Btly' li~~rik UfUU -,, 1~'llJn 1'997 Mri ctm'"'~ah

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Dcng rru asumsi 'Y~an,g i bih :rean5Ii's,~ p05i~~nya berubah. ~'.'~'r,;-,J( ,-un berasumsi 'bah\~ p~trnl~u"a n Jl1n~r iman jl mI3h.ny~ rerap ementa •. ha ,I ' benrm','ab 10% .e I.MlU '~I [Erda.p J sel,isi I :,

~, 996 Kuarra I Te'~kh i f

'~ 997 K -,i, r aJ Pe"rlf,~ m a Ku~[-al Kel~ua

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. ~u~r;:~d Terakhi r ~ '98 Ku~r _;d Pt'r~am,3

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· :_a~sJt_a~ sumber keuiIDngo1ll ~ yang d idaoa t '5e I~ ma satu .·noded iuku!\' de ngan ~ miJ m ~L rli ny.a IDelmen iU' . i krai'riJl ;i!t~ i'Ji~ S!JJ:llnMI . eu angan selam-a! perl aide wrsetu.JI~.

OeJini_Si . so rn ~ r ., ll-anga n"" .

, :e~l!Ili'n;a han bl rl'sep JlIO~:U5 pe r~u ung.a_n I a dal~3r~ in re.lI'pretasi d£iif.,.is.i y&r;g '~a .. 'J~ batas.

~~ntu.11 gan iM~f~ 1_ ru..idl,

.... ...1, b.' .' I

!"\ uUi, ~a SIS a rua.

m~mJ filJ!l . .d~ .. a mi ~.a m bar.a iii Ilie nCiiapalan.

perhicungan~alfena :_al~tU pengalKU.an tewt~ntu dip Flu 'Gin IJ -'tuk meme'u i fokus p rhi ung . nerten'tt1l,. 'ebij _ .. _ nCing mend-_ sa ri I~ ·poran o per, -sional pemerlilnah adalah a~jfan '~D :us ~'Eml' ungn sumberelJangan , ... , (,GASlt 199'_;'-'i h~A-'17),

_D··, 'am p,r3k[~m., 3,. kapasirn.s sumber ~1iJ3]lgPlrn. yamg did pa~ se,I.vo,a_ s: III p r;ude diu~u. do .. n .. ~m,m,plilmD', mcnn·rnMhi, Id ~B atas sumber keUL~m':3.n selama perrnod,e ttirsebur~, Fnl.Qw pe~h,~nID,A;=-~- s~per ,i i"" i lm,an'!~ !.,_cm"ertimb~ngbn liap,a5i~as sumhcr keuangan de~~pn. ... - _-sis akrrI····. ", .. u m,b::- ~ keu,m ~ III d i i ~ fI,; ;1;- 3J ~,~'h~, men u fU~, G ,-:_ SB (h, ", .. 1 O)~: kas, kll.ai:rnrm aras as (mi~ ,oya,~ ja:mi[l3D hUt3'Wg dari enriras .- ~ n r~-e:rmilrlg, serta ptJ'''a' 'J,a,Os: i it 1Ti M Lin'~,,' 'j, kl ~ m a _ be .1 a - u ja (mi sal ",fIt i em-i n;~m P'r. .... _b~ ')"4 10i w~g ,fan, ~ d· p·-,''..i 'o,lIum-~. (-isaln~f~t sU,Ia_i' persedliaa:nJ~ rum, jmlillan rkui.w dari lenidw 1: .in, ym1g: Idik,et~,daHk_· n, ,g: ,3, ':_ - i, hasH I " n ssksi seb ,Il~ -!Joy'; ~

l)eflis;1 '~'su: , b r :keumpn~ 'rbne'bu[ - relalll.r:'rtlih .... ~~i- 'k. ,tahun L ',~8·~ )f,~:n,i~:' alam D~fi; M~aJu; re:men"- F1Jms lind ,B'm~~! 0 f' , .. ceo llJ n l i ,ng-Go'~'e r n me ~ ,[ ~~ 'F u nd s (h ~ 8 ,2,) ~ di". fll]~5.i D ,sebll~: ka'l kt r.m, ' tas ,'S (mi~ln:~'i 'if'ening d~n ,pajak: 'Y3ug-.apal d i It j m ) ~ ru n Mai m aras Dtiimng ~tau j . a, "mi~alnra . 'i rem - i rem. prdlbr~r) ~l~ng di p~'ru'~ie'h.

,3t_ u d~kc.mu:tal~k3.n b.1pi su(_ru hasil d-_ r. ~-,~'n~ksl '~U3U pcrisd\va srhelu . ~~',a

Pc, . baJ]rI . .tm:n .. - f:fi'n is:i ~ ni mern b. Jll. ,. :!~~llJ"~n'- :n ~ IlL", kkan i '~1-~ ,~,_"'.. • an i, . ,'k ~ IS ," er li (um ga 0'-" '~~e_s;eran oltu: pe b i. HD,pn menye·· . b., c.~ ~PJ, rgcse.m ,~ rFI,a,n hat I a pn F~ n po:~i s i keua ~l"ga n h;i - ' apn',mII i{]!p, r ' 'IQU', d w m - ,- 3] P ru,bmam P;f:f 1'05 dap:u: d[p ~d i b~n ' . Jil d ari W,aklO tk:e ~wkru" ill nil!] p. ne,r3:l.l3.D, 'ppan I' .~us ,.'er.hi~~tn§Ul} ~uIMm, penerapan 'basis akr '-'.,~ [dial' -,. hlpornll o,~ __ l'a~idnalnra, ('seh~" gga da:p'3t 'jmcng~~w p~'[CJIgaf11J1h 'fr31flsaks~ atau peri . j'w~~ _c'lih~ ",_ap 5U nbcr-samb er '~'r$C out dar£1 ,iU.JlUJ entieas i3_liU ~1a'[ [~I[U b_:r'anS51l1I1g~ 1[3 FiiJ pa, m e mperh - r" ~ n kap~" '-.', . . d ru re ri' m a ,3l(au d i'biY .. r'] •

'/ _lemaban 'o,~p "'ro··us pclbhu n sa 1111 ad:aJaJh ,i n terpre - asi delEi nis i yang, rak lerb uas, -_,'uDi.ium'ber' 'I :~u~~an,~be1IJm ~3hun '.98:8, $c_ring di;lclTp'r~rw;wkan ~.:'bagai pemi ,abo, :c:~~ mUnll9f d II nonmone er, "'_anlllrnll t den~9 memasuk tan persediaan daJrun L5Mm~er keun4_nl' ,kesu]lh:an : e~l_,k" k2n nemi5~h-_n, ~lSe·~ u:rJ'"~di~ Se~ji, ~n!~.J$;li ~-n,vl~

.. . r 'I~ ,r' ill

s: 'Ii_. JL' ., " ~ kan b [Il L L· k .Ill aka

][liiJKrn .. r[[Ij~[[·· sm n m'l.!u·' .. i.·.· lnwa K'IlSoe' . 11J.]l·"~ .. . '., 11[' t, ..:;1'-

_ . ,po _' __ .u.ng~ . e __ ... ' . _aJ,}aJm_ .a __ .. , 0__ P asis a r1]., ,m erJP. __ ,n ~ )U;l,

1~"3,'ilfll iiin P1i'. rft lr-i£ L ~ b ~ · nl= ~. ~ ~!It~'I1.~ "f,~'i. ~~~""'li.' uaD..: sis aas,

KA·~lltu.min idaN! Kelemahan lla,.I;.:, Atru'sl

Kf'U .. ,[U npn 'nasi s aiuuaJ d ~Lp,~ d i pe Fi,ne i seb pi ~1 eri ~ 1~.U ~ Perl a ma, baJ.h ,,va, f~ ne ri I naa 111 dan FnF~'~:lra'~ d31:.u-n, ~3J'pUfll, loper3.§iOIll~d b-e[i'bub'IJJnp~ de.n~1Fm, ,pelrIDrr· maan 0_311 ,P- mas Ulan Dfa, " :- be r ni batruW3 has~:s -k r. uaj, 'm~,DTl'be r'i kalil; aJ -~; IJ ~n~ run r: u' 'to, 'b,arnng d,ran jM~ y m11 dik-nr'rU n1;~li~ diuhah ~ .. n .' ~ pem[e h; '~m,e n t-ara h~_s ~s kas me nyed iaka_~.l

ala t' till klJJ r iM ltl - uk, am!i .mJ3suk d.a rrn ~.rI1S ,.~. as kel.1J 3[f .. ,

,cdU3, 3:iis fiJkr __ i~:1 me_,J..!c_jukk<n Gamb-~ ~ __ " [lD ~-,pa~,arm", ?crub -hl_[l~ h:_r.g;~ P:,!ijJ" ,da - ~U;1n J,an',1 ··'~~,Pf [01, b ,da! W11 b~i5, wu~ ~ dan besar,-y,a, b~,aya 11 W\ito~- j i! ;adal~tJh alat .ku [[' ]{i nerjiru )fan g dp . - d'ru tJ~'fi m·' ~ Mak i n bestir kre.' rlI ru ~ Ian 1 mal n b~'r 'Pula sU'[{5CS ~~y;a~ Ini (alt, lbeni baJlw~ .p.,nIU :~u -0 :keuf}lu~'!pn beli,s'iflt'm.udak, . [rr3tru lo[lbii~.l(fl Prtrr3Mbrahal1. "le"I~~~.Lasi" 'p:ftilai~url ."amj,elment~'n a[a' h,!JjF~~U~,g' yaJI~.,g me aglllk~n,t daD

'I~' ~l'~ -_ -lUi - ~ - -h ~ ,- ~ _ _ - - 'b ,i [I oil • ,- _ - - .- i - - - .. - -. - ~ ~ -h: .. b· .. (; ~

,_31 .. ,~. 31n I' a(l; __ 3. . P' :15), _ Ian :S1JIj1~efi,U'_ f,a.n~ ,l!1il,rnliJ~U ,eUll[U .. ' pn."1u:3::Ya. ]S[O ,1~·er~U.lar

, ubje~t~ . 'pu '3!, N:irwmU!i1 s~'biekj,~ir __ ~ i i dikendJikan. dengan opi ni ,:ltldi,co,r ind~:pe,nden~ p~n' _,cmbWl:gan ,5,[~nida"[' 'ikun[[alosi:J) dan I' pora_ltl ta~,~~ pcmClUa~S3:Jn;

FI:.m,~sa l)efilam.a

:"i:;L.. t _'!l;i'R' .... m·· '·t--~~

'Il!!\ufl ~ UI"_~' _:_,;01 J !'I~ r":',

adllian p:e:flig@"d~ ian angg.a~an.

_A~u iI1td n S!~ "' o-mulm,en fO&:u ~ pada ~~rn ~ri yo.!1g d. jr lr'lll . a ri!i

Per lPas.ala ha ~ ~. u nta ~Sl ,a I!i.I'1UJal1 mUni.:llIl dil~a rn dkHm-tarrsi omi,n1en.

~ pU - r.~is

Pesanan yan~ dikirin1kan bpada. sup~~er

50···liI"iIi

'! .Iij

K,._~i:b k_aPlU' tulis dikirinlkan "'_0'. _t1_I[lJ, ';' kftU'! r,_ '·n~ng. ft\i.ID1~._:d~~

D, K.r

'n jl~'I~'~ .. "

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:Kip ur '17u I: i s

Sup~i'fr

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cn~a~ sistcm ~. ··i o.rgan.~·sa.s~ Dl'~rn~icu~ p\~n iriman .pcsatn~. se ~~i sualU, oimi,rrmen ·u~i-·I.\!dt nemasukkan p n[;"'~[~m'mII d~n Ir"!l'njmy.a r"k,~.ni:mJI"g mre-]!],acu; -'. IDmitmen i"u~

f:unlgsl flai,n' Ple'nR',8salahan Atu'lItaAi,si Kamltm'eo'

~unpi pefltDm2 ,aku nransi k,[fJmi rmen ~da]ah pern§cndaJi:wo, ,an,gpan" ' -M~l ,-emikj ran ..

_J ~I I-h " ~,- ~ ~ ~ ~.' ~ d· "'

ny'a, '~ta.wa •. ' man 'J'~'11' taK ":U:§!31 mcngen,-, m ' an ,aural . '_" IIJI'Dfi,n ,: an YtI.l-i .proses

L. '"iik",", '[ L. "._1 _. __ ... , .... 11 .. _· '" -"'"I'" . "

m fI1:g~la.s ~u;~iiin . apt _~ Itt1I ee Wl'ruJ,I[E; J ~( rransazs - re l ua, _ .mmla~ er .' I, ,mC:D D tu

btn~~ eessr seneairan d.a.r~ 'm.ml!I~ln van ' ... ~ldJ !dise~l~ ·~II~ '''_i 'I: .. M~llmi!lii·:_r da~t mrn'~m~lJbn

~~. ~ ~ I~ ~~ ~~~ ~~

pes~naw d,ffrn n l&k ,Hit ",'amig, -n, da'n £idak-~Icri-ma. Ot·h k,a~a itj~.~ ~~~- :-aJer dtlp~r'

'men:gf":nd;3JUkan 'kes!e_!·llJa~an. ,C;l: aran dcng~~n~'n~,,_,',mr3n ./' I, discpamt2tL. Pet ,_:b~f,~n ,~nform,~i, : 'lU!'rnI[3!D5i yang .. an,gat ,reley,;)." b-agi m3Dc3jr . mU]flIc.· I SDt ~nJor,m,_j re .:se-u. rid,-', drn~~.ullkkm. dalaur-n IlJ)OfmH'

Ak[ll]lt~ nsi kon. iUl1C"nJ bei~OinSen[, ~. Ji~ nada . ··~m an . '., me' d Uu_ ~fttkm ~ _,fS: J,_ - .. Il. \UaJltl@1,

~', III:~ r ~

d ~ - '. b L ,_.: - d Ii - '" d ~ ~ _ ~ ,- ~ - ,. - .' :€':"II_

1(~~I~l:a~ )tanB"erl(~Wi[~f!in:gaJm p~n'~nmUl'h {[ iaJK 1__" . •. ~UJins sam,p:u I~r--:r'

d i . i j w ka.n s, :M_3;5id:b ,P ,n t;e ~ d_~ ~ an a:ag;IUJm 'lid 'k: Ui~m,p ~ , ··ruh ~ penH!['hn aa I

"." ala,. un a •. U',~ns~.ko,mii[me, d3.p~t .m.enJi, ~ndal'i _. -iD 3D~, .. -. 3I[~ permaalmhan peneraJpan_'y~ .1. d] ~aporan keuangan uk h ~s:~ d~ _,irulauJku.~. l.~po .. in KetW1l1f1p.D (L:K) m,en,gUJm1,gkapkan :p,e,n.gel: tmarao'i ,~ng did u' ~turrug bllm' ·.ri, ~O;enl~n~-n~ 'rem baTaJ~. '_~~~~n,an S~QCl h 'I!1Jb~im t~,d* akafW berdampak 3.p3,-·~,pa

Permasalahan ·1 wull . Wl,QlJ d~am c .

K.r

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I

Se~i 'p :: _~.Inn y,aJlI11G [~ah dikir'm~n d:i mana fa tflJiWfnya. bclumirl!rima, pada ',. ~ nahun~ abo dicaJ'~ 'l~ dm perio~~:eri" U uilya "aa~ ~·Fa.I"I~3ksl (~hd; d [akui Sgb3,~ai ~Ar:J l1'li rmen,

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J'c~ulom llllj wan dan p j,aJl13 n k~rall~, 'KQ fa ~iPru~I,',[~,"n ra no. i Sek ror rub Ii iii,!, je'bsk3lfl mieng,~' rai m~-' g ~ Wlful,~\;U P '~a~ ~g :Ko iITI sePlu~ Mu nfms i ScktD[f' fubllk'! Jc~asba llJJjm3J), [~,po~n. 'K~lULa,nla,n 'sck!ta.r Pub.~i[~:

SeOUl"" -:J tiM ~rlM tn Jeili~:-~I,e:n-is asumsi ~ dalam. Kr[dn~ Konst:,,~'Ual .AiuJU~l;tmsi, '" t"! tDr ,PI!lI bh It.!

,~'~~~ _' 'In bru"rlsdkua]ir Ij~' Laporau ,K,euoog~rn ; ,~, [or [iubl.ld

Sebu{ ,3.111 ': an ielas'lmn jenis-jeais elemen Utrmran K,~uoog,an Sektor 'I\mb.'[j' ~

Sehur an p~ngakullrn un pen,g,_kur~W1 I' aperan :,eu~ng:;Jjm1 Org;uisa5i S~ft.or Puhlik!, j'claJikao ~ erbedaan d!ll_rrn~_an:§i be_rblSi~ kas (b'ITII aJ 'ufnarn~i l"m~rb~'Sw'5: ikru~1 d] ,S.e, ,f~F r~lAb]wk~

5

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l~llJ~u.an, ke ,un,gka dasar ~'nsepm;1J .," -cun.Gm~ Sekeor Pub]wk ta·dal~Jl uuruk diguroikan §eNgai a'(.l1~ 11 loeb ber'~ kMI i.n j', ,-:ocwt!li:

a, Tim p'~)1I5um ~tandlar ~~tllntuni keu,DlaJD sek~o,r p,!J,lik dd~~m reb. ~o'aarn rU~Dr;

b. ~rCW,Y;U5U n ~apo ran ~1I~ r~,~n un lu'k me maham i p rak_ ,L:~ akun lalUl~W menuru ~ plFi Ii1IS~ I) ,akun ~ans'i '}rJ.J~ ,g ~azj m daft, sltand,;u aj~al n,f.ms~ :k'C'lu.ru~np» ~~tOf p uh I, k;

e, ,AlulLoif (,81In(~ dala.ml m~mlbe[lan pend~.pal men~en41:ID 'apflkah lapor~n ~e-l!~aft~ relah d i~na.' u w snlWli, ,den, _' - , p',ri 1m!) i P . 'uTuarn ~~ yaH,"~ d i [~ri m 3, urn IJ m ~ dan

.,~i I l' pem .... II··'Ii,i ~apoll' in ~'~~-,~"Iilmga, ,'n ,,e,,, ,"'or ~l~"I'!';"~:~II~ (~I, I'"", m .... 4t'''S· rkan 0 o;Iiiiif"O{nlii si y''''~.' Mg'.

iU • ,!llli, _ \I;,- !IIII11.. ~ Yi ,liLt, ~ J~, , , '!I/.I!I[}U 6 !o.lJi . Gim "",]ig,l: ,I ,K iIJI i!_1 ~ 11l11;L, ,ILIIII, Ii 4Ii I'!!

. '_

digjibn -d~I~m la,omll kC'~ng~,n yang d~~U5lH~ ~.UJa'~ dengam standar akluntan~1

,~:_~i~.anr;.Ul, st'"k.i 0 i" P !llblik.

e. ~mw, ia\-1t~ib-a!n1, bcmM:"

'Rumg un~u'p ""'r ,tIO;"·." ~flg:-·.l~ .!\ku (Hsi SLeklOr l'ublik m!:lipUlLi bcriktn .imrn~ keeUru.I~

" 1illJju' ~~ lapor~n k'c\I!!Hl~~,g;aJ1 dalam ~clu~~r pu.hIH·,

'lb. ' _f.Jk[~ri,51';k; k ! [ili~alif}!a~g menenfukan m[l1'3~·u ~nformJisi d"lam ~3poran :keuangJlfI

_ "0 l~ pu bl ik~

IC. ,Deb i:s'! pm~tWl~ duTh pern'u!knr-otm unsue-unsue !r~'g' me '~tU:[1 ',uk ,I:a po ran, k'fl1m~_l. 'p,da, ~Iuo I' ~lub~i k; dillll

,~.t KOl1lSo,p ekUl~~~ 'SiJ:,n 'pem'!i:lihm :<1an ekuila\l.

e. Scm LId, i ~.\-l. 'ban beuar .

• i .• -en k au ~ n-~ -.;i: Ik :(,~rltR3Sildc d~~,J m TUJl[Hln E.J ,ora~, "ew.-1ngiB, n ,S:ek nl· 'ruh'~~ ~:

, ~ Men~'ooiak2Jjn ilUiIJ 0 masi meng~n,:li sumbe -sumber, ;a~ol(a!§i. dall1 pen~unaa s--Mlw:r d-_lYj h 1l~:ru,l:.h

b, l\('~nyt'f1i'wn in (n F,m3:sj, ~"ftcng:~ til~ W bagJl.~ma na, CllliLU' m~ .m.d~n.~ i ak i'\!lf4U_y,a; dan mnem,e~lubi, ,p~U:s.raraunfill ~nr:3J ~

c. M[~uf[~diwn, [,n! orma~i f;~n~ b~rgWl , tbJam n!l~n'l!-\~ua5i kem - M[~llJa.n ,~n[ila", u.nluk mendan ,.- kliviHk~lriy3 da unruk . e1en~b~ k-:,rYajiDDJIl dan ,omi( - 'en~ -: d.,';H-~' nerisrik k~ 'lil,:n'r"l3D,g ,rnerU:,IliIIU ill marn'!~GU jn~om~i dalalml laptlr~1l ,keu m~ Idi ~(i'[k!·u~f' p~~la~:

e Ti dak ,Ilia ihn~ban va,~ m, bc~n:J F.

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',~ bpornn Ik:le~_a_~!~ I~ s:ekto_ pub'~'ik men,_yecl'iwn ~n_olm~:si r~rra~ng'~naj hal-hal seb.~'i bef~k'IJ~1; ,k~cua1i:

3 ..

a!ktiva~

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b,

'k ~'iIk

['~~ 1,!f:Jl!n ~

=L ~ _= i ~_ .,

aoo.i 1,\!'i'UC'KUI ras neto:'

,~rildapa~an dan bi_ay~-bruayd,; Se.m UiI, i,a,\~'a[~'an be-1m a l'~

"I. fUu m~ru dasar kc M_ng , -:aJ Ko til s~p'~Ma I ,Mu n 1_3_n ~i Sek~or flu l,~·' Ii.. 1,= AJ i r~ d,afli bfrn',I!Il' rn [rDJ i,[:

Dasar AJkruaJ dan I r ela-gsu ngan U~tllil_.

b. :D~paJ't Dj,panami c, ltel WJ~'1..

d., ,Ma;rcl1',ialims.

,!C;~ TId ak, I.e! ' i a,w~- 'baR ,y~[f].[t; b - Jill.

Kar.umris,dk ,uaiit".:uif ,-~ u:rupmn eiri klIITIM 110-" ,m'CmDUltt in.',iu,mll daJru-. ~ -PO,FD ki~llm,pm 'ber.j ma, b~I'~ p'fm~. lc:rdia,p:' _~~ ~mp.,~r: : -'r,aluerislik kl!laJlr~~~,f pulmk ~;~I!!II ke I ali::

a" d~[~1ai djI,ma mii~

D+ nd t'1r.llfL.

e, -, eand~IJlm,

d.. d ",pal, d ~pt:ribaI1l.d~ n.p

I~~ Scm!J3 i:'~ _~b~ n 'be-oar"

KI!ll~~;~u pen i Iiilg, :influr[fll3li r[ilm~', !d~~Jm,pYn_, d3.1 m lapcran 'euangaD lfkrU]1 [[),~U'" -dill ~r:R1tud:dan !l,YaI UIUU_' ~~g,~m "--ip~'I"L n1.i pLm~ka[~ '~n'i mie:fup:mkan kam'k-c:risd':

:::1. d~pa I d i pah.a mi.

li.f. ' -, li~a n

c~ kt"3nd,a an ~

d ~ d~u 1~3 t d i'pe:rb 'ndi ngka III ~

e, TId,ilk ada ja,wa[~a ~' ~~~ [~nar ..

I. A;gu bermanr~\:u~ i ILil 0 l_a:s i, h -rus re~,evm M [f1(U k meme Em mb.i k'eDu nmam pe'1l1aJbi 4111Mb, ,prm~: p~llI .' _mbihlmil k~PllJlusoo. 1'l1li m('[u.p: 'kai~l bmlu~fm ,rik, " uaJj(~rlf!

J., d ~p~ r d'i p;J:~am i.,

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c. kf-a n da -~n ~

d., d~J,'a ~' di perbadi 11- kan,

e. TIdal ada ,i ,~'cb[an ymg benar;

.A;~' b.r.R1~rn!ra.aL ~n~[) ,m_a~~ ~up~r fur a~)d_3'~ ("l'Ul"Jt)~ [I]j nrm:asi. meru-rn~·lad k!ll~ i-~ ,£1l1dd j ika hebas d;a ri ~-~n ger ian ya 11, nle:oyeglbn ~ ,~,~~ a . [ID rerial ~ daJ" d ~a( rd. a md_al .. ' n 'p~urui n,)~ [~eb~~ 'P[~r~,raj'iJJn :~ranG - d~ ~ij ,,ii;au j ujU[' ffol:'thfi~l ~Wp'7('.rffltt1tiif}q') ~~ YUI

s~lli1,3,[U:!inya, dl5a~i, n atau yu"g "~ra ,"~,ajflr d.'iha~:~lk" llfl d;a,~~, di~ajik1n., Ini men~p,~kln ka ' kU:fis'li'" ku~~i, ~[~t,f:

a. d- ral, di,pmaJD~ih

b. K]~iUli

e. ,:-_ud' 11'1.

d.

'm, 0,. Pem bi ba rus da,p '( me -~,perbaod; og~a m la,~r - I] k:eu~ ill gan em il~ ~ n 13 f per i ode ~n~!.Ie m~n,lidi-m f" ~ bsi ~ecif!' m,de~'~mJg 'D ("~fuIJ pD~'is i da n .' ~ ner] a ke lJan~ n, 'I' n i m ~,r UP:illlY n 1._, rak ii~";; ~,~~ kf', k· '. ~,II~ If'"' 1[' :,f:' ':

~~ .~~;~!I_~~' . l ~ .!\a ~ _

a, " dap'l~u' dW l~ ~,~ d, cb:p,~t dl ~€'rlJandl n~bn"

b. rd~.rL e. Tj,CLl1k iilda. jawaban yan,g bcrn.a.r.

c~Clndda.ll.,

m i i A.' l(ivl :jul~d~ ~

a, ~lUJJi ber- . lim be r : ~ .lg d ikfnd~ ~ k:~ fro ,ole' S U.3i'UJ ern·~ m ~ .. ~ I s-b~g3J i :11 ~i I d· li'i pe ; ~,~ i wa m ~g I !Il ~l. D~f~ s '. h~f'~iUm b Ii te t~bu [ dlihaI3pb n :ad~ny~ man, f~~ii~ ~ko 11 U m i s d i masa de,an a [ilU, j_ a p~t'.rn~ia11 'TJJ~I m, f1~a1~f' m.a511I.;:, ke en(it1~,.

b, h 1lI_~g Iilll~ _ ld n ~ ,dan SIllt~UJIl le,n(i [;illS yan g, ~i ~ ~b'Ul, d]ar ~ ~f~uiwJ. '~n a~l !a.I u ~ H ar;.tpa - my,a, -, e:m,'ff't ~llUlR idafi luwung LN, ,McN.pabn aRM, k1(:,II~lUu slu:m,~,or .. ,~uM.bcr: yamJIg' !~nwmj~i .: [§uanJ emi i,f~ ~'~ll-~- mmft13f maSil, d.~P'i!l1, atau ·,asa po,u~'(f}shd,.

,[.. " ~1d.1iI~ alas aitl!i':. ~m ~ rtnrab. pu.saucla~rah_'~~t"[ah. !Jliikura_ng~ ~~m : . ~t:Wlilji.ban.

d. 1'::',: 'an '. at ~t'OlmHJ'mi"L fin au depan a(' u ~a.~ pn(Hen~jal yalil(; 'I:enww~·ud Idalam a ,.tiva", e, liidak ~da i,~\·vaban 'yang 'b ~1a' "

m, ,21 Ke~~j [~bIllll ~dall~IJI

a, Sum htr-s'~ fliber ,Y.~Ul r-: d'ikenda~ ~ kan ol,(,h ,5 U1UU len ri (;\s scb;lgai h;'ls il d3Jr'i pel, j uhva .m~;! bd IL~, Diri su mb~.rr'-su_b~r ~.'elYbuif: dih a r~,pkaD adanya :m,;nr~ faat ~kon,om ~ ~ rn ~~, de~J.Il, a [J U J' 3153 'OI1:llI's ·;1 \\}":~U~O' me;n'~a IJ - muuk k~ en ti ras~

ILI.J.I!I.: tl' [lJf ~

lb. ~iu.lal m'_' kiWli dan, SWill e ~~·Ia.~ "-o~ ~'r,n]~'u~ d_ .. ' peF.i'~IIWa IJl.IW, I.alu~ ~ al"Jp nl'1l}"lal.

pe~.ye~,~~iJj~ ,dari h~tang i·w 1!fH,eLiiUp~:ka~ 3J'~1ij l~e[llo[ s~mlk[...,~um~f y~lm1g Id~mi~,.kj s-uafU C~ I[i'~s d~rnl":",,.m 'm amf~n.a'f m,a,Sl, Of,pan I~Jr[t1U ~Ma, porensial,

c, .H' k .~;dl~~ atas ad,w. p~l.'ner~ruah p'u~,tldae.~ Sl'lelah. diktJJ-~n gi 1!l~mua, kewaji.b~ll.

d,'fan: 31 eu~omL mag, dcp~n il~U ja5~bI pO~ll~rH~iill, 'Y' .ng (envuhlld, dab.1i11 a]·ai~-,

e, 'TIdak, ~Aja j3,",T~'~[~n )1OOg 'benar~

'm,.' lO f;kllllli:i tas a(.h~.ah

I~

IJ.J!I

.s um ber-sum ber y.mg dikcnd3~ wbn olr 1m sMa.tu. en ti I;;J,~ Kbagai 11 asil dan ptri~1 iWaJ In~i! lal u, DlIrl !SiUJ mber- sum ber h:~bUil:: din il rapkan adafJ~ )-3, 'j [~mf~, ('k:olltl [Ii] ~ ~ m asa

"J • ",=1 ,,,,,,,,,"J" ~- ,,'

Hepl,U) .tau ~nJ. pot:e.irns-.aJ, yamg ,D1eill~Hi nl-'5!,UK., ''e CIHHdS~

, 'ut~Dg m~ ... a k]~.~ d ri suam e[liOj~~~I.~ ,anG dFnb!yl da~i [lJt!'risrriwa m~~, la~u,~ r]ar-~pan'j,lI,"';) ., '. ,.m}!e~ e5~';arrn, dan ~l!U t~ ng ~(1iI m,eJ"up - ka III ~,U~ ke.'11 ~ a f 5 U m her- ~u M her y~m~g d J! m, ~:i kt suaru ' n' i [~, <h:npD .~lJmf~ ( ~maQ dle'pan 3 [ilU '~[asa, pon:ml~i~~

[: .-~k, rl!sidlU,~ a~'s ~ti,va. ,petnc,r.inro=th pllil~~f[/m,.cr.JU~ M:l!c~~h. d~k~r:;angi semua kC'\\'3.jiban" M3n'~1.1 ~kOllrTU~m;5!m:a.sa dqo:an :aH,Y i'83, POCUfUSJaj, '~'-3..n~ ·~~rYfu.]ll!I.d dalhu:u ill;~ii~ liidil .. ' ada ia"'~b,an fa.n . ben~ r.

d

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l. ,~I"rru[a'" ekolTIlomls. di m_~~ 'L!p~n ~~au l~J. p~Jh~fnl~lm r3n~ f~nYllIit!ld d,J]am J~uiv~ d~p;at m~ns~Ur k~ d~.am~ ntitas ae:ngan bebcm',;;),pa cara, 1',' is~.h~r~, ,.fiv,~ cia" al ~per1U du bawah 'i n j' ~ kecu -~i:

JI" - -I", -" _ [U~ - ~~- - - n .J[~. -' - I - - rIi -In'~ -"1, ii'fjf;j . iii 'j V,:,,t la .. ~ il'Ii .• 1 :::,'i,~ .;.1 ~ll, ;'_~p 1I1I1i I"!i.~"". 'Ft ka n, .nI"l ~,U_,,·.i.lnan

,;1. o~'gMllrnaK:.JI.n !JJ.ttI.K senm fJ, i1l.au~;" UI ~ IIJU~Ji:.§d..!I!II ~J:a, a !l. Q • .1.1 III {!I1l~ (I ~~~"" J","".!J I'~ - r .

~ .. .:pada .~, '.~~ rab f;

d i pe ,[Ill . . rita n dC!'ngan, a~tJ i va l ru n~

dipEml3.· tan ~1r:u;uk:l'1Ien.!i'el. _. 'ikan k._jqjn~\3n;, a't,~u

di·,. _.gilbln kepad3, para pc.~Hk cnciW1i (:SlU;rnkru;If',~ ~I ada idJj 3.T.MftJ3~~ ~nlmiJ ja~b:aJ~ ben:t!ll~.,

h.

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m 5.. .~5 yam.g memen}D.m~~i de nnisi sua tu lW ~Sl~ F haeus di~LJW .W~b:

a. .Adla kt:mlI - ~Iki~ h~wa' ~anraal ekoRomi y ··ml, beamn Id,enlJD pos tern~blll·· """,., ,.,....... ... ': :-itn,~~.I~ dar'i .~1Iu' :ke' dwam perIJlSilllh~;, dan.

b. fl' ~: 5 InIDl me IIU" fill f'W·'~ i ai a.la II . '.~ ,IV: '. V u~ d" par d'j u1i [' d£nl1~Ul andml.

Oi.1t: '(:. . FU I ~., ru , ... ... ','. J' - ~ . - ,- .. . - - . - . ~~-

c. 1'a - ,boa IiiI a, "an,' benaJl;,.

d, Ja,- aba iii ca, d~n b y311l8 ben 3l1f ..

i_ " l1dak ada j~lw~an, r~ll,g •. ,~~lU~

,~ __ .'jalan deA3D p~rkJ!mbao;m ,kCDl!!nubam peliIDgel,01 '0 h: .. ' ':' ;aD nepra~ d i ~ab.n pula Kmtdci n pen el ·pgyiru ftJ.rnp~ p~rbcn~H,~ dalam rmgb - en:ge~Q'laan s1)-htf' ~a1a k~,U1 ft~ pfmrf!.lIin· ah :y-ang tcdwana~ ~~rar:~ tflli!~en. funpi. pm~nld.alhV,aaJl, 'tt:!lTl-chut ~I~ . unum a Mel;purierencanun kas y~:. ba~k! pe:~l· -911 an ~: r: jan lafm sam p~w. ee F ~ad.i keDO(DmD !~am p·nyirn,pm(;rlo, pe[l)(,2IJ ~I_O ,-.um_·:.f pemhI yaa .• :" Jll G [l,al ~ n,g m u mh,l' d.iUl pemanuran dan y,~ 08 m, .ccJlJJUlgg)[Jl me [idl, (Rlh) umuk m m ni ngk_;t :~ ~ w~lwi "anoobah 51umb t d.:l)'1l! kelJ1ug2m".

Un'l.\W, n " - - ' ... R'ru[~n~pkm. nriMiD-In.rin:st -- -t'n~tJ.lam

l!r·=.\!'~ .~O -.~ .. _.. . r . r r. ..~:L

k. u~~;~.,pD raJ . . :5~'I3l.rn.a ; ni l~h~b ~" * d;lalU~ &

-.~ ii'lIl·'.. ,."~.l,,.. d,~I'1 tm '1' .. RO-·,l1ii.~·'1i" i!"ll, .• U~IIilID!~n ne~ ·riill-ah.

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tid IW_ It Idi mak5u, bn un{'uk •. l1yam~.an penl:~ollaf1 h _ Wl,pf.ffi ,ikuJr p. me'lijnU~l d~ng~_n [~e~lli!t)D .. el~pn;

da . akika ~- - - 1- ~~.-" ..

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Ii ··:orr 5W1l_Jlm~ P3_::~m}~'~H~a : ~. _.". .. ~UJl e, ,p

po~irt~

D~am KIMU.dWDfJJW '. m : d.·1l1ikian'l .I) .. ~' r-u',dtl,

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nnm~~:I;:~.n yang U:'di.~.c ~,.;t1t1I!.'1l.n'1JtD~"~ 'Y'd.D;g; ~~ILUD. i_·en~

lin.glwngm. ~m'flilfju'ah:3&"

DdMn Un.dMt,g-l1tl.d ,:, P;~d.nLd.··-,i ····.n ," e;'.: '1'3 imi

"' d-" "~'. II b ,_ =l~ .

J -_3,· I .. nJ[D:) pn SJP-pnm. ~p Y:U:l,G ~f'KaiWl i·' en .- Ji :.,_;.

liJt _'ttnaa IJi .fIU ~g rn.",:fu D· .~',i, ,-I1I,<e,o[- _ n.k ' _I.' pc. nrc:l.A.NI1I penrrri maall •• ' aM p~,mpmGrruru ~ p ])1 .• 10 .• 'UClDg, piu OftS dan :;.I'iI~1rasj serta b~~gl mil~k n~raI~J~nh : :'. ~·-I ' .. _-ama i'l be~um 'memdapar pe;rh:Mian ywl, '. m~lila~ t

:D~a - [~.n .'. '-:.~ ,e:n~~'~ .0 I!l~.,._ •. nl~da~rah_ dal_. 'U'n_~tuujl11.'.' Pe 'bcn,dlah·- -n,'_- ~ fa iui !diu~~ JtSkaD e_"-",ur daa

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. ujl.lt1D dru1"i ~~~;,' ,pei:'OnwTh ki:l.llt "-",, ,' ...... :""·','lflll 1""''''.,.,.,.'_,' (terp~,l1iubi_n~ b~bcrap .ka, ~'I ~[i.5i(· (M"rdla:smo)J ,1000) se\bqai beri~~ ., 'Pf'J1:am, ~ :~a'nma~n d3a ~ .n:FlDi])aa1l (n'}~1fl" plUz~!ft tl;ira ,s,~,wa,mh,ip'~I,., IL3p~rn.n k'Wa,pn :~-r: e~hud.i~]1a!u:udkul un ru', da par m .Iube ib.n j'MBin kep da Ih:maikai ~ no ,m ·i _ orori,' laJnn,J~. 'bahw . pe'lerin~ ~elan, RlIclaJIW· .. ~DGdol-aan 51·'.be ' ,:~",-'uai Idle. 'gBI . ,'(CrUlUn, b IBIU m I' Ian. ',t· "UUfalfl, 'Iai tl ." "'l~ di,ttapkwil.

itT ~ .. JI~'L . - . [IL'·~·'. _ji. '.. . . - 11~ ~ . l

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ror~I~'UI'ility Q1tJ' ~1JiC itp(Jr'lti,cJ .. UPCI~ l~pui pt'~~:erinuh lu!,ftdiakAY,_··. dap~ .. · :~~gun~. ~bapi b~Q.ru~,,'. pr::~'I'"~g,llIn~:,jaJW3ban ke:p,aJda, pUb~ik'~ D-nB~U] :~3pO ,In

.... ,'. ""gao" lI!'~r<tiiil!ll!-, - . :-;',Dn,;' --I~""iA' _. y~l'l"~iL.·-iI'J· '''''r.'

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I.". I I.

emen i un,'~ 'meml'-'-r3 ua&i' 'iii c,r.ja p' meri III rah I mcm b uri,

~' lUru'Nk m'~n~~.[i prLk~M'bm,1P" ,y,~ it ,'! 'W· 'hm ~ wak[lrt;~ 3(-ai p~n ~;P~l-:, - , ,- rlf' j dan m'nemband ~ ngk:annp denPJ'li klmu~rjat p~ - '.~rin ah IruB~

Ketip~ ,bp-OFm ,~, :pemiErin:mh ,bem~ya. d~ ~ , Li,mbefibn ioonmor, i kelll: _gi9iD I.' DS abll'l diSiD~-' '_0 umu:tk pt:[[(ll:rnallaaJ1 .'. an pm,'.;" n ~'ra.ml ana liIOn& mG:,ITIM_e-wui pen_~'~ rn~,ves;ras.W dan ,_okai, AJ m_t:t d. .. ~ '(~, a-da; .. p=-ap31la.n rWl~w.n opew~@'nat 'KRm[pi'~ ~ap(l1"3n :keuanga-' ''f'~,e]'.iDrab. he d~'ya. .dljp·~~' digmJftaitaR 'UJ1tuk ""em ... ,~di ' .. I alirnn ~'" _~,Jo aJl1i]~ burrplw/' c'5~r). ,dian b'ltn-J ruhsn .s um'be r penid~ n~m :P III elf'in gll]1 ""__D 'ldfID ~r 'l(jerja

_ ~m"':nn 111' . -

ill"'" -~~- I!l, - •

'I'cl ~ - na, laporan k~~,3npn p~.mtriinta.~ ,hcnd.1I.k:oya

dla· ." u memb~ .. ;ku ;., .Orn' .i, ,yllJf]I~,'I. . pal di,§;u nd;,ln se i~pj I" ", '. " " am, p~n-' -hi_I'i, k.cPll·l. C ·.·OOll1l;~ po]j'l r . dam sesial,

,'3,pU..n b c'Fba,ga~ UiC r I ~r 'ke h i[dd, . r 13 fill e r . eee -Im'~,- re',had2lJn [bp' D'[~aJl, ~1n~n -'elR -":ri .. n,t.d1 ~ cia

v' . .. O'~o . i. .- ',Il'" ... ..- ,~~ ,'I; - - I--~'

da'a n,,"" i~ e .d~ [ri' da.i d 11a k .I.o!,m,ok. ,. .. i (~ s ('a l!t,r:lli old~

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.J.lm i_!lmo,lC;(IO)., Yam g rerm' .'. k 5,~abbQ:l;j'r ','11 mal,

ad.aj a h . eb'gai be r. iku ~ ,i [le' I ama, 1m a,s.)!~ r~ k: 'I :I~'b agili

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KD 'UDlJIcn ". ~'I, P'U,D I 'II ~u.a, m~., ~ " '~p.m . pr

p "~hil, ~fp, per~;.h~an dan org;1n'is~'~ roJaI,dlln ,eko·n~lm,; [ ~nn,?or)' V _n~ menCFDun - :k;aR iasa p~ub~'ik £cbafJ;,ai i ~ndt:

.~li~.. I~ ~ ,,~ 01 Ir'

wi:v.iw _ -d'~ .. Kte ]jip~t~ ims'(~,~wi '.Ir~m~id.n~ >~g

be~ .. ''l!l[rn~ j a'w,~ b rcly b~r,bp~n r" np rn .~rh3dap i Dl'qlfasi t<ornlo'm" j ~fuell,_:5.i pol id dtt'l . 'onver~e 8i~ua '1'[111

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&!;;, 't~n1 I.' ,1m . -_mp ,,,,'Dna, lJ.al:1~jJ UY11 ~ It!];i;]m ~aln~~aUll,.

Keli m~~ i~v~'~Qr ~:ilUl,g' da,mil "O'~~ltFY" l~n3l'i.s'[S" 'D Wi,! keenam, ,gallensi llU3J-3J d\qlarl1J IdafmmJ b !t1,blill.W wtp1n,,3j d~g~ distribus1: ..~onstlmii an,-'a:rwikl~_:'; pen~d~Jirulml ~u.D,it:.-ng, d -_n p~mba,~~- ~~an

~,e;Mhall hu -~,~,.' J' :~meri,~,~ah; [p'c-,,!Li.'pru .. ~ pe,mbeJi11l ! d.m _le]1,~~i1lrn as set pt!me[i'lah~ :,~d.angbn yang termasuk :_'a~,I~u:.~lde'[ inrernal ,~dca]ab, " ~'b' ,gai berilk" ~ li~mba,ga'" I~m,'~ [ij:~pr3 (~epe"~ '[(abine ~ D r~, da.n D'P'Rl)) dtJJn kGo M,polk-kel@m,ok po ~,:i rik ~ep(,f~i :P';3J n:a~ -paetai poLE ~'~k~' m~n -jer.· publik (~ep,e~~i G ub,lt.r.,nur~ Bu.pati,,,, DiFtluu.r IU'-'" NilUM D; m 1!w-an atau ' 'par~ UJ.[f:" Fmeril~lm.h; d n, ',_ .. ,; _ [ d,a.~ illJ,g se uu' p·ubHk.

,mangbn ]jkrne[m'~n da1a.m I' 'errulq' ct ~l (~lJ92) • rwgkl3S i'l1 k~ilbfl pe nggWl n,a 13rp(H',~n lu:~:an,g,a n sekIu r phi il( (p~mm ~'~ . -1. k~ dalam '11, goJO" - ~ ~ jr3Ji'. 0; (~ ) an~itacrp,ilib (t"k~'~"\d. liftcmpen); (2) .~1;[ sdbaga,~ pe:rrrn~lih dan '_~all!l p~ mlbaYil paj r; ("J pel:an,man at_u klicn; (4) ,. rya\~J._Wl ,~U 'U pq;a '~1. {5) pelam,gp,n dan ~llp,~· er; (6) pt'Joo,erinlaml'; (1] :p~~oG~ (8" repllauJar,~ (91'!1 :pemb~ri p,".nj a,m,a!l1, '~I,~ndcr51);' (~O) don~f ,~1~ U §,po,Mar; (' I 1.1 in,w$lw r . tau [partner- bisfti~t da,ml ('I,) k:elompok penel ·:ruJiI la~mm'ya (Dtlrt:,~ pi~ .. -1411; I . . IgNu;d I. rtm,~ r] D UlJ i1 I~ I.II'U. m' '":0 yi1ll ,,~ '.". n in[-(n:mas~ p'i~[l1G I,~I aan . c~anG rJ III n -uk, m~m['~[·k,an (ie,1iI jeb:.um )fa_I; ml1~nrd u ruh 'ki~p;3Jrib ~l. ru 11, l.clomp:ok ,s~1k£hoidf'r ,dU aw .. H',i) ;,ni d,ilO! [k~ n ,se!]~, pen,.judaH ftam1SP .QDsi J~D-,~lola31] ,~,euanpm yanG "" ~[,uj'lman L1IUb,. me--cipulum \:vdl,~i Jor,m,~d ~it;l))1 i4M1 pad,l aMJiim.',~ lakao r~mlua ,uu.n fa bi m [[a_S p U I I~ ~ k~

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Lndasan d!a5ar' o tarn am i daeu~h dan 'ibaga1 ~riU~a~ga n O~~rlai~toiriat

La~~n da~~' otDnorn i dil1!fah da~ b~~ai p.erundangan

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I)e'Mi:I na mall kt1]1. $ep, siswm dar;; lJ..-osoo!!J r 11 ,unt(jl n~i !'iIi'HlS!i ~ peJi~u dlpEHrdalam 5erCalf~ tellpj.~ ~ da ri roruel<s,

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,E1£fuIfmasi po~i ik di fndonesj:a telah mC:'1 'gvbah ,S,istf'm lkehid!illpan bemegara, Sti~:ain in]], denpn. dipenuhinya, tun. utan uutu'k tnC::flIf'~~1'lakan 'ala, p_mt intahan ,yani.G: b,~'k (gooti g()U~TtUmC~) Jr,arl!g rerbebas daFi rindabn, 'Ko ,,~,psi! ':,',o',u.si~ :~~m i'.'fpod5,m'E;~ ,~is~-em

"", "~ '~'. ',-, ants '3' ~~=~~~-':-it';:'~ ~- ~'II __ i""i.' ,.' an 1~11~1-,lItif me--;adi leb"- ber'iimlb~u'!IP

pemefUJ 3 "aD I~ n, [e = ~J~!~b·\,J~IU~, ~J.. ~ U tKa~J Jrti, -- "'iDC""" _ ~,. _ ~ _' , " , . iii _ ~ ~"

~"af(5ipal5i 'RuLyaraka[ yan:g~ I,e:b,ih besar ,m,e.r.upakao pf!nwjud3n dui e- UlUiltu,lan Akun~ [3.bi li[3S PubJ ik dan O[ ',nom: i: aernh.

Undafl,~'!1 ndang N om:or 2 ~' Tahun 19'99 tenr; ~ g O'~onomt ,I ".i i~f'rah ya.ng direvi ,~ d~'n,prn U II N,o., 32 ~ h~n ,1010" , id.~[~ 'Un.da,f1Iig- und j! ,HOi, ,'., "0 mol' :25 Tahen ~. ~J99 [,CHlangl 'Pcrimbc3nga I '~enbl ngal.1l Pusa,f, d~n D!,a~r3h f3H g ,d'irevi~i: d ,nfPo U'U 'NI~., 3',3, I, ablU:Th 2004 ~ ad ah 2, (d 1l.I3) uud,rung- liU1,_ all g " ng be,mpl:~'1a. m".,: "j lUI n, 0, 101100.001 i 'l1 GJh y,atn~' lebih Iuas, ,S~bag 'i. pe [[~j abaran da.r i 0 fa nomi (,f'f.$"bUi dl~ hi dlamg adm '[ n [srasi kemanpl" daerah, bf[b..~'3i persruran perundal1lp1 o,pen;srnol,n3.1 ,jug:a [ebb. clikcmuarbn;! '-'':;'0 >e'F fa per~ [U ran yang ck'l~ n 'i tu a dala h 'seb ill~i,cd [to t:

L 2~

:Pl1r~lInl ran P-cm!~rinta'h ,~ .. , omltlr 104 "QhUD '000 'f"11~ailllg'iWnB Perimbmngan

p -- ,3~'rur3J", ,)!~'rn:erin~,a~l 'N'nmo", 1. (l5 '"r:thllt~.iJ. ,>:000 'l[.,fftfang Penaelolaaa d3~1 :reflt_nggu ngj ll, ~" a D;iIl n K e ua ~"g;a n :Da(; rah ~

lPertu:ucan Pemernuah ····_·omor 106 'Tihun 2000 .'eD'.-ang, P: u,g .. ~lo~~3.n daD jJ-cr .. ~,mggungj' .·.~abt[n <" .uang_M. D' .'r.m d~ ,13Jm ,r.a[lgka.l~e]' I" ··3[1m,a3o. - .' .. konsensrasl an lh~, ~~'Wbm;~U'm..n~

Peraruran f~r~l1cri'~3h ,- CHWUJr I 0'7ab an 200.0-' r,~ans pilDj .. =-- 'fi, [l'ae,_ a.ll~ 'fclf~turan Pcmc'rinulh ··0'- ~{l' 108, 11'h _ n lODO_enrca ',:, T~~,aa.Gll, 'Pt;"!tIn=o'_u-;,-, :i3w.abanl' pala Daerah,

:r~e ratura Il remCI ,] D('b ···J'o:rno I' 1 09 Tah.un 1000 Ie III [ilnl Kedudu

,Oae r#)~~ i dan,

Peraruran Peme' jln(ah ~;~'OfnOF' "I ': 0 T:ahull! 20.00 rt;ntmgKedudubn Keuan,pn r)~R'l-l.

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, ,r ~ p~~'i Itt ing 'ak~ ~ nta b i ~i ras dala ru iitata, pe_mJ~~rin'fabao )f~g baik sudah wl1xd.ar'i da~] sud °h di ref e ':s'i rut , d al 3J rn b crbag2" pe m', II ra n ~[[Ilefi'l1.ra.h_31,1 ,dii aras i Laporan llertan,ggungj awa.b~n' Kcpi:1JJ~ , . aerah me I' U,Pilka n j.lwaban, S U-fitegis 'bagi tW:rhagW ill u ntu :3. n rersebur. Dewan Perwakilan Rakyar./',acrah juga sud,all sem' ,kin sadiil_ alr.arn h.iJk

ons(~ usionalnY3" Man Feta'pi:- rincian penyaj"ian '~"po'ran t~nanggungj'3mba_, Kep31~ Daera'h\l·,armtt' an laJra. lai ~l berhsikanN'cfilWl, l..anoran Rm~:ms:_i An~, m ;,' an. Laor-ao,

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A"I!U~~ K3S~ masih h~l 'lIS dio_I1:;kaIl:3.n krtJlidi-asnya.~

'~I,i~hlj,~!Jl dari u~~m di ,afa5,t pFo,b~em'a',ikm, yaD 'dihadl,p1l ,Ieb~h men pak:~[n. ka . asi tas ~ "kn,is ,. d j m ana 1~aji3 Ill. kebi ~ aka n ,pul i t rn k masl h dibu ru bkin ~.' :_. I· a lit _!.~, is, pem'· h" ~ MI ~]1 kOfi'5C'p~ sisrem, d in [r~.rI~ttcdUf iktn aJ'~lii Ift1asih Pcd[lli~ d:i,P'erdabnl secara te;rpiEs31ru d:,r,~ kon reks r~gu~~ i ~ Se me n 11 3 ra ~ fill:; ko.ril seknens i log is, ,darire:fufDlW i 'I'flgu lasi m u lai 'telii bal

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20011 m.de ,pem baJb m ru.a ~ tt ap~ i- d j [i ne i s t.i'{t~·: be i ku.t~

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b. bdtm .:. ··n~ da.. -)_ da ~ ,81·m· ::; :_.dmfi

dm.~· IP -".[tip pem·d'D~am Itasj~, cadangan, pngguDaaD. ,da. .. ·, .pi'~·lam-·n~ idJro pemhelan j lan-'_!·. fisi~

e, Reformali p. -I~,[putall .e~ : um p~u,l~mb'anlin standar a unta ns:i pemcrin·taJb ~I :~Jlly:d,~h~, si~rme_, tim p ..•. edur' akun·t;· si, pm·. _~I au_: _ic hjil[·~m_aJ1 dan e 1,_/ e:. di,

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' __ . _' '3. in,:;· I·'fumm:a dl H,p" ,pemb rl '·UMl olQD:omi, ' erah yan" baru,

b, Mim~,~, pe'.erwnj'&~h daeRh :5IW~l!l pedo:JfID,~n akuntansf ,),al(!:(; IW~lel '~pii ,dentpn ',u~c~kui ,re.'iininl, dan piros·dur ,per. ~ l~n f~ sera ju.rnal srandar yon·.' telah IW5i", ~.:" _ 'I' C " d'-I,p1D siklwgL' 'n Ip_meFi'~u,a!h dJaer31h yrun 8; mencaluJ .' peng:- n· - ' .. :' mo~ p'. _. 'b' e ntlahanan'l dan pe apDr,i1nny~

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lAIF /.··SP rTn<e-t-ammenda5:fka Ii '5 ~ill nd,~ A. tll~_a ns:l'

i;r'''"'J. i~ IiiiIn9'1l if'",,1 4ooj"ljil!' PI' ILl 'I'

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e ..... 1.:.. ma imi ,~IC '). V ~iI!':::II Ii:

ii!'1!:I~, e'!"oil· > _. ,,", .. _ h,,,,,,.o1'

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Manfild t £t 'f:ICila.r

..'~ ,j nt '"!i n(li V~.~"iiii"l!.tll"'i.'ffi1i

!.= _ u .!L~ 111;1 f!!i..!i;j~~h l!~gjJ I

se~-tcr Publik.,

'!'e,ooikan s.i-stem a unlan s;1 d.a1i1 mal najemten - :~ "ng~i'iI pe.·I·.Jin~ah.

S'lar. _ a f' A ,lln'taP'lSl Kruan,· n :Sekm~' F\tblik 'e;Lih meml h n dasa 'flMill "ebag~ I bal~l pooc.a:tal.a n aiku~lal1~k.

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$Iandu ,AkUlrlrc .. n~; lGeuangan Se·' [lll,r PulbHk (5'" KS'P') Id~ -1 ,mlb" Sbn. Sf'SWllli d[ffltgaD

~mndar ~[. be:Flaku. "~ -~f!I~ (' in em .-ion-I, d[en" ,,:", an ,"'Ii'tf: re :. 'fl', ··'.·i illlfo,,- j

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i(euanpn, yan,g k,ons;~sn[~n d .~_, d,pa'~ .,_~ " ,_,"[d[ingkln, i(ttlmcf4ra/;lt:) Ill' ,,~~k, !:em~a yuri,sdiksL,

\W3l~~UJpun · .. ·aJ J1l pm -'(e'~ dan 3,pb~· pri Il1SW·[·f nsn aktlJI13kOS,i, d,a', :m,,3,fu},"!I1D, 0,

L~ iR;o"[jJ'" . b1,1_ ._J.~ .'_ . .J~ ~~.~ . ..!II.~. .,' I.~ .. ~~I '. ~. ..

,uuanpn ~a..nln._: ' .. '_f.or .PIJ "~lK uap· .. [[~jml ..... K .. ··03 ,£011' .. ·•· . 11~yt;~ yu .' W . ,]

' .. aDO' S:aumI", n~lll, n MJ!:~, h ,b!ei&a. S~:lfi l!Jti-m,~ }~,~nl u.~ ~ p··,da ke"· i ~' _ . ,._ a d I "':Il', __ 'klek 1!' u ',_1 ~

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:' el am_ - ~ 'n I ~ ,ilKUV ,lIas ~K[Of' P'U. LI, [H, .• 'I K.e~'~W:a 'O~ np n '. um ~13i ~ nrermasi ,Ke lla,~lga nt

'1 "k l1dillk -~ ." ~ Ji1 n:« r.,ll'·' d IL

y, nue tuna~ .._' lCrr,u_ ~ar~; ~ I' omru, _I, 3Jr~_," ~~t ltJ[arn ~iau~'ut~ ;':1_0 ''-_!Lan~,a mi,D1 ",.Il""

~,mh.a[[bn ,"u~~m ,MJm~e sepeni penralan aIM un~1 hr n:i~ 'i~,ai&J~ ," :et~ ,·.iF riofalb~':~ih~~,' ~j' '. ~nfornusi yang t-er~~.dit1 ,3(: :,p"bii rid k '···n~ .•. '. [~i:_m di' II -J ' ,fiaJn [13Q,:,:3,' __ :: "ar dW. 'ak_ ~ S( '. ap~ pCF1~i ,,"b~nGm pcng31nlb~'in ke"U[USall . "otuk ,pe'riotie Sf'Jil]h, (leriodte ,:pe~31pOrMl tl If'sr.ilu''~ De: n13r; de mj kihm , ",3.0" jem ~ n IlanjtJk b.· no ~U5 pa ;J, XII" .... ~ ~-, ro_-' lJi /ltJ'~s:" [ ... ' . b ~ 0 .. ' I .. ,.; a' -, 'ibj,ii ,men.~'··· 'baikrurn 6,ud&(;tingii tlCi:O[flJ'l,tj'H& jiS€iJ:t mttflltgetnen . ~ dwn sum b, r:~ sun ber ~:aili1u" J 'n:.:: dapa.l idlilko1nl[ro'~ olc!h 0' ,:g, , .,i-ag,i ~JiJ[or'ulblm '"

Mafl.'·_·· : :$;tr,~rrndar ,Akunla.ns~ Keuangan SflkJ~@r PllJb~~k ("~':Pl::

' .. , ' ....••.. cningb't_kan 'kuaJi~as dan Ii~wab!i~~.·· I'aporan akIJA b 'tans·', 1!~Ul.kt.' '.C,pn > m, rin ,ab.;

[b.,'" 'cn · n(;'.'~' .' . _mJ [(l ner i_ 'keuangm dan perekono,mian;

e, e np'S _ hl~ 1 .. ~., -: ir·, Rna D is.asi 3LO I . ,~rsyan. :_ aras tapa it n ,!11u)\Ro\mis ,d[

d. N~engu$~" akan ,harmon~~i·.i 3nlar r~f,rnd;ksj •. , cngan mi·nggun ·',W da.S1lf ,aklUn~,msi

Pener3,pm $",'_:'1.111 akan Mt!:fl, .-rnlmkan C.;'s:tem ,akW1I:1mS~ dan ftlP,ajemen :. f'lliIml3r1 [I?~nlelu,i ~ltah 'yang leb~h baik., Ja(U Lp'of;3'n kcuanga1l, fang d~h __ ~lkan m mp'_n~yai ~nro"masi ')13ft .' ,~[tbih baik [&ll flRJt'{II:tin; />.'. l;iwJ~mil '. l'M:!; le,bih, 'i. ,litlbk """'""'-"'.,. .... _

d,C--Siln, :M:!~~'jc:m,en, u; l31dap surn~f dava ekon,omu, ~_:__1Il k ~_jib: ' __ ,r.

1·5':-~, 'p~, 'r·'·'llim·lb~,ng .. ·~ '.

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rengu~'uri:llfl alR- 'Illtali:lSI aknJ.rJ I bel" I oll!l~ ~dd

Ai!!Iof'1j-M" , ji;~1i1 S'U--~f

~' - ~U_ tI_1OlI ,,!I~r.YCi

daya ekol1"lQml!5 €Ja n peFubahan wmm' d~a.

M.a~'e'na IJtas m enJPiJk~t'iI kGn~ yang m~~ g hllJoong'ill'in I ~ak.'l:@lI'islr~" ara ,;_,- nstik

bJaUtatJf L~P"Jfar;] ~l!!.ang~'n-

i .... ' ' ..... rn"I'i; ~ ~~ li::iI ft(ijj .~III! .U_~~"CI..u. r~II~3

'ti!rm!iJ~~' d~ I~'mn I ;o;,i\Vit~aJ'n' ' If.i, ,_"nA~'n

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1"lilmrImDi d.ala!Mn a ,- u nta 0:5 d ~sali a 'roa~_

1IiI!Jj~~nn lli1fOmla ~I ~ehJ rut. pns.si k1:"lllianga n dan iniQrmaSJ rinGj etas il ,- 1'iva 'a n ~ij.ta·!"l-

Il, nt~jU'~UfaH ,11llSi ., -' ual rif,oku.s [,ada! r ngukurnn sumher ![ 'm.Y,B ekonomis

dan. perulbahan, s lU1t1bi!]lJ: _ ~;,~. '_elF.~'btn, pada ~U~[l!l fJ"ru,] as ~ Akuntansi dam" akr uta me nb:eF~b -1- ~nfo,!T--- -si 'kepada ,pe BU ~ iu:nla,ng sumoc ' daY', 'f3J'Im,g cilikt:nd,a~i, ~rn ,ol,~h S1iliiN, ,_-ntiw, bia,ya, i_-atlI,anl, meflij,l~rmb opcra.si "ya (at,~u, h.iaYl ., ',atam me-nb£'rib~ 1~le~aJ3n3Ill ,'"a.sa ke~da pub-ik) dan wn orma,s"' I~rno yalJl,g, 1[f'FI',3P,;;U pada pfl5jsikeua_og,~lriI dt.m perubah31lnya,- ,S! '. " ,ill(UDD.._ ':··i :)13J]'i d~l'pa[' d"'~nakM, unruk m"en;~ai 3,pruah enriras '[rs'b rmrtr b ,mpern.s:i secara !elm' oo'll1Illis ,dan, e6 sie [iJJ 'b

_,· .. odel pelaponn '1,(21,dli,2 ,I an:, Nemclc, _pornm Kiqe ·j3 IGcuang,m'f _ar~ Laporan . "--~.I~, 'rinJli~- z 'm rulh· .... III~ 'n k;('!ll!J ,tl'e~J dala llfii pelsporan k.,;,:.ou:JnSl'· . rill ..... n'r,w meli'ru'rt ...

. . ~ __ .I!L._ Q~" .. ~~ _ ~y~... iU i1i!!i~ ~i v. "'"' .!I Y ""'" ~I",

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:h~'b wop ,_' .' . .- I eri dk,- k.tt . ' .' - ri,j k' ~,' i t~tifhtpof3 m" kei~;~nS~I1 ~ l(~'rnJu~-cri~'[ i k k u:id i, as

:~apo- n k .oW> Da,~, ! .. ' .• ' I1r .- Ikr-a~-- at· a.. d"'uk,Uf dar-~:: !d:-'pac d~prrcaya; relevan pQ,d~ :kehc tM~]1I. :P' -~ -,akM'~ ,mudal}, !rupabrunw'; j elss dan, ,ilku r~'u,; dJslj.ibn, menu - U,[ p- d.od.iS4Jsm ~ ,kio'D snsten; d~ k'O m ,'Mmi]iw: dli, alllara. e

3.. LTu ~U31n, umu m, pe]Il- .. · ',ran ked-" n,--> "0, d~asJr akruJd 'memp'lInr II pe'r:illil akun'~abH' ras

,_~'R ~f,lTa,1!1 ;nl~lo m.aJn.it: sel, imn, " '~apo,mn ke~,:an.ga,lrm mc.mber~k~u', Ii nro,lillnasi kcpad~~

p~n,;_ ~ , ' , n " tif'!~,~ -:~F';

III ' ~, nilai~n kif!,erj ,'1 'pos'~~i 'keuam,ga~:ruj ,., ~u ,diran arus kas suaru ef]!~ilas~

21, r-,"~nil3i k'paJli-lm enrieas terhad -" UFmd3lB~'-'U.rndalll&;. reguI asi, ~luk.um, da.n ,ptfj: ' -jiM :o:nrmk 'yan,g be kaiEan de [rl,pn, pelaporan ,k.ill~ntrla keuanaan 'sl~n:~ j,ja~(l~isi lc:eunpw,~ dal1 ~-J~mn ,-, us :kas; d"'u

'~ ~:n_:mlb-~tm. kepueusan ,];ntang pr~igguaa,n '~lI.n1.be~ daya~-at.n mtni1aJankain, , sahcDy"i,

,D~am :Dn'(,~,·. ~ekro 'pu ,Uk" . ' ,ulJI[3lIlBi dasar 3likru~inember,'kan, inform_a.~A bah'IVa:

I ~ Pcm,e,i~mJ·' ,m~n'fra, • I', '·'n akMfllJ,![3,' 'i~irns ootU_',; slunbe,r da,a yang dlgunakann~y~, ,:t : -e me 1n,'a[h, me 'er3.pbn aJkJl], n,ra]b in, '8 In [lhHk matn~jl,em en alas akl iva, d. rrn

~_~jib31~, ",- _Dg di 'Ul 1" laporan kc~Utltllan~

u.-KJ!'i'-_~ b~~ anI tekto ptjhlik me - - bi - )rai :kegw_- tannya dan memeDuJJ1! segal1 p:ersrdJJr3 ran kas- n:y c ;:

,II ,~:' 'c~,g'i~~~kan pll '~bilik 1l.n'>LIl,&' mCI~'lg " a~ uasi kcmam pl~,~,rlI

mem _..iayai . _ _ i vi tu_ft,YiI da 11 memn u h i seg~ a kf!j i bani se rra -.0 m ~ r U1enn,~;

. -}lu~ju.l!drail0ndl ~ bu,mgan pt:,m~.rru[njttdl dan perubahan d~hlll1oudi.!

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,aIm _ tese ru, _ ,an,apura~ eu ~ng,a~w ern ~rr:us pe allogn- e lU~,gp __ fSl~,-, ,if_ latpJ ,:StU,_

en (j iliatS m "ega I. Lap,o raJ fl 'keuang~ Ii1 ko nso i das"i te rd i ri da ri 'La po ra n 'Rea [w __ as W' \ n,~! < __ ran ~ " eraca, dla'~ Cararan aras La po f_ m Ke LJI.,n pn.. l..apn Ir~Jl keMlanga.n O'fl~fDIH - . :asi, ,- isj i kan un ruk periode pel ~JPo FiU1 f,lng ~~ I det',gan, pe iode pe'l,pOI"IM\ keuM'},p' 'en £1 W ,:1-"-01 -:n IJlI: n berisi "--ml ... L. k,o -'---'1-- ~"- JII 1--':' iO.JI, ,--b', --, --'7'~,

,pe~3 p, ,fa _ oa _ _ _ ,J UlIJ an~ __ m,p~r~[~ u: ~npn p~r _ ue ~~.. e ,UfO . fa ~

'TUlll an Pernyata3Jrnl Standar' inii aclaJ_h tnu::uk m,eng::l'u.n:' pnyusllilHaD, ['0.:_,-, :kfuang;a'!l1 k.OOIOI,i: .:1&; pa: a unh-un ii~ p:_ meril1rahan d ~aM lrang'k~J 'm ._'Ofajikan apor-an :kEU~Iii,gan untuk. luj.· . m u.m u m (gtr:n,""t purpOSt jilMncMIl"t2Q,remeuuJ di. rn i, ,Rltni III ~', , .. tkan kualitas d~n k~l.-·,n-,kap ~ ljz\f)Oran. keu.U1ga:l d~mabud. D',aJam s~andar ini, 3,~mG (j,~ma.k,sr. ~I· d,[c'n~n t~po'f;',an k.cllan§l tn'~UJk UlljU"Ul umum :~datl,:l!!h .apon kf'~pn r~~1l1g rncmcnuhi kl&b._-,~"u_h~n bersama ~c~!b3gi;;ru:[m besa , P'i'lfigpl:n,~ laporan rermas .. : ~&mb9

I . ~. 1 pr b ... . .. ~ ... . ·...ll ~ ,t., ..;11 ... . k . ... ... .. _JL .. _..11 . . .

~eglJ __ . ~~ ~r_aJg;umana, tal L,ca.pK3n u: 11'm '(Inl. U· n , .' raru .~. I, pe . ni~i,;-U[ltltMlan.

I P5AS dike!1 ua~" l~ltfnl!(ltif)1{lll\l'6'lic S~ctf).'r Ilc,o~"N ti"~g Sfa '1~Janl~' ' .. ~ P S'--'S)' d ~ &c . uaaign. ol,lib. IntnwatioHllI'

oleh If Ate. l~eJna,.ifll1 of ... (CtlU.~I!4~ljt$ (, F,·,C,) .. Seb •. elu m membshas 'Ie'b.~ 11 ji~lh m'· .... 110, I· . St [F:~:',C"

sebat,gp,i I.elinibag~ ya.n -~' menge~ UM"Ka'n PSAS, me leb,mh dah ulu ~-ka.m i ~u ai, i.O"

Ililtrnatiofl1 a ~ Fed er a~ i on of A.ccou ~ ta nt,s (I FAC) ya ng d idilriik_a n ••. ,i M u n ich pada ,tahu n ~ 977! [~T1E;H1J pakan federasi dan or;gcu'illsasi al~Ulrntan Int~rll~S~oj1aL Jadi anggata,nya, adals 11 o~ga n"f sa si n a slon a I 121 k U nta n d a iii b~ rba gal ('ega Ira. D!wi] n '. Ma _ lila n (Th~ (ouneH:) I:FAC y~ng '~Ierd~ri' dzri y,tll. '.-, .,~il dan seia,-: 0 'Qanisas~:J,gg!O_-1 t, AC~I br!_-uglis:

a, r .. emjlih ,anggata Dew,an Pe~gu~n!Js ~Th[e. Board)

b, Me~lne\a:p,· n das.,aif' kOl1tnbusi keuang=n ol@h angga'ta dam

c. Mtirlye,-ujul pel'1ubahalrr'ti konstitus.i' I·-'AC.~

Progl~am -erjil D@warn P'enguru5I, (Tn@· [B08r. ) di~a-sana:·.·:n olleh kelom1pta'':' · •.. etrja ~ .• E!I::i1 ata u .0 mn~e l:efkril is, Ydn g da la m hal 'j nil I FAC - . ern i~ i Ij t~ j uh kern tie 1.1<: nils:

Comp~ianfe b~ tdu(ation~

~rbedai! n, I PSAS s dengtam ~A'5. il3

Perbedaanl' IP5AS 6 €I en gial R lAS :r~

Psr-rb, 'dalSilin '''5~ 5 ,5 deft :-~an ,lAS 2,.J~

, "s~'s '5 ini ,d.i:~nJbU dan ~A~ ~,:-,~ '~"j,(U, mnen.gena.~ R~H1vu~i'ng Lafti. Perbedaan urarna _,P'SAS 5 dengsn JAS 23 adaJ.1h :ebag~i '~eriklll.t:

3.. ren~,~la£:im '~al1mba1kD1 'V3n',~; ada cada 1!J\S 13 fel.at~ rermasuk dalam ,IPSAS 5 untuk

J ~ n r

wem,pf' Irj e las ba h~ :5l21ud'3 r akun [ 3i~1 S i ~ n i Id a'~~a[ d i gn na k~npa a, en (i' ras sek.1 'Uf'

publik ..

[h~ ,PSAS 5 melil.ggunak~n term ~nologi ~"g bCfbod~ dari lA,S ~'t ~ Co,n~oh, r~ur~,g paning ~,ignifikan adaJ,:h pt'nggunaan istilah l:-O nln;'1,) ,rel·t!~tJtr}J !~t.,-urmt!'fJt 0ffl'1"RCiill' p~!,mro/IJ,t:f!! J;(ctU ,m,ml 0lfi'liJN,;;ial pD, itio n rb_-:nl. ,n~f aJ5tliJ/~lJti. ity t~ d ala rn IP SA,S 4,~ y_ I,g st:,pa .IJro den '-'-.n tstil-'h yalG ,w, dals-]. lAS 2 _" ,~Pa.iIU ~~'f.JJit11',ri'SfJ< ineem«, i,fJcom'e sta~m,rnt, bt;t;klnc~ rlJ~:e/~ dan etJtj,jiry:. ,~~

c, ,1:,~I,SAS ,5 mleA,ga.I!lJd-~l .. ' ~lerran,gkai~u'lJ pcrbedaa.lll defnis~ -,~nfd_,~ isrilah rekuis dt:ngan lAS ,23 ~,~mg, rercamom . a c~la ,p'a'ragr,a(-:,.

. ..- "" -. I'ii ' d ,!i ;i; ~ - iii

SlIJ4.ii!! IPi~-A[_: II: Cal.:', J.lL _:<-' .. __ flU'-·' -C~-- 5' -:'-(-Im!'·.·nll;-,-In. ,Ae'CiDiuntl

f-'ft C'n.n.~[I'[liadl· ~~;iit-- ~ 'Qr--;g .' lill.l~U!" ~'~. ij;;lIli,i'';. "·~e'~i

m, -SAS 16 disusun berdasa ,kWM, seandsr 3k:U~~1[3~lS,i ineer ,- a"li!!' nal lAS ~'7'+ ~ I'SAS Ii ~ni m,eDg;l u r rnenge:~ a.i I·~· po [,3 n let III angan konsni ida! i d~ n aku n 'fa n.~ j U 1 I~ ~~k en ri r as 'r a ",g d,ib~wahi (irom-olidate.d Ill111~ciJzl $,tll,f.iffllt!'Rt~ and il'l:-tJ~~'lti"g for ~;(Jntroikd r!.llitirJ)~

Prtr;&erlli'iJn 11';'-':',',:: getngan 'iii,S l7~~

lrSAS 6 ~(J'mtJlitltlttd jitul1l,ial $.tdlmJe.Fllj ,(lend a:C:(;Ountil1g'for (orlfmll~d ,tntitit~j disusun Il,. ,= Ji,- - -rL:- - = 'lAS 2'""'~ --~o,l.iJ~t~a' ,~,~ -~, ~ci' 'l '~ttJ.t~m ~ ~ - t ,nti "~ tU, 1. fi,l ~l/or i n t¥f~JelJt~ in u:1E[IY3.S3 ~.~ til !I".-"",nJt ,. M~,e,-- s : IlU!n _11_ s_ _ _ _ffl_ d_, - (i -~. ~-, -I J'l - ~""'- - - - '" -

R','iJi~rj~e_i1 w,ahttJ,pun d~a'm ~rSAS fi ini renl~'pait 'perb~d'~3g 'U~Jma dcn,g~n~~S 27',~

~

,yaJ.IEU~

a, Pe n.j elasan a m blru~ yitng, ada :~ ~Iad.al AS .27 Lf:~ ah d [D ,~~ ukkan dal a n~ I PS" -: 6 untuJk mernperjelas b,di1w;3 'srandatF aJkIunn~si ini dapar d~gUlnalkan pada entiras Stkl'or p. ·blik~

b, mlfS AS 6 mcngguoaka [,c:n11 i nologi' ~ra ng bcrbc,d,3 d:ld I·':' S 2: 7 + IGo"li,' eh yjJ'l,g rpam~'i1g: ~ignii,jJn a~ahru'h d.alam pemJ&gu:naan i.~jlah ~mti{jJ)! revou«; JtstmJent 1(1." fi:ndn'ciol.ptJfoml/!J;~1cl" ,nllJnmn'l; offi 'li1;n~~lll,,().~irion, ddn' n ~t ,a;Jf.IJJ~tlfoJi1J"'"' !IJala m,

'ii1) ~ C' i! d d ,. ·! .... .'IL ... m ~ I I e 27 ,. '"'" - ~

,>, \l iO~ ~31ni~ sepa 'm ',e[}pm 1,;s'[]:ii5i..n Y:lOW aaa !ll3am ' - 'J ,'1 va; I[~ t!W.l1~ffl'lJt:!!J

/.' I.' 'J a iI! ti ~ ~ r

income. in f!1}111t' stalemeHt,t ba-l4l1if·t' $1J!~~J!j d~tt:t (quiry.'~

c, DaJ~ lP':," S 61 trF:dapi~ ,SC':r~ n:glkai,ttu 'pfrbrd:an dc.ngan lAS 27 idaJlauii haJ d~rt:njsi tck nis ",~I,.n is'1" "',ah ,ra'R!1 ~ '~Ud,1 p~ da p3 ~g:r.~f ,-: ~

d '. I"SAS 6 ill !'mas ukk~n pen CUlpa n pt" 3~ th an yang mempcrbo lc hks Fa. it tniras- IWn tuk ti_ak mengh~"~L~ ,M;: llU31 '!!H~r-da dan ,ransak~i a- uar rn t[~1 as da~,i1m tIl', i(.;}s ~kon(}lni~ UI1 [uk lapo,f,an pada E'angpl a __ al p eriode selama tiga. ,l1Jnun mengikuri ·ta_ngg-al

k ... ~· d '. dar ini

pe rtam 3 au ,menial lOps l 5 fa nc :3 r J nil.

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,3 cau !!;;C] ~r am suatu ',fr,asa. kal i m ~ r, 'par!illg rraph dj,a.n con ~oh '. j3 n gan s;! n1p;)i rerj~,d i " bila ;fiaa p'ettar~yam1 'publik: U~~1{3ng sesua u ha], ciafam, ~P'sAS~ ,Ka,mi~-,t men jawab ri dale ~~d~H~1. Fe 1'1 u ,d i;:~ua ~ ~~h\JV - me ahamt suaru Ptr8,ya.~ ~m I:P'S~~S sam pili ~ [m rid~ ~tJl3 ru tfaiil a klll_n'ta ns i ,ert1::Iru'[]l memCc~ ~ II ~u n !~nergi YaJ"g be~_r. d 0 ,~~k_ ~ }ran,g ~arn~;

b~ ,l~ai fi';gJ~t; S~t~llh .til.. lGm:mik ,nicncilliltw cl.aLull pesisi un ttWlk IlJl ~mb _ .nd i:t!l:~' an _ ,p Sf\. S tc _ .; elb U f d n ga n :tlu.ku~n, yang berl~u di Ri~~ "pabil~ ,SU,: ru ~f.sAS M ,lswanan de]1 rn hukum ,_~ UIIm, (~) ~e.h_aru5.: l}'iIj:e:F.-' nya~a~rn __ 'nrSAS IIe"ffitbUi: b,;naJ demi hukum, (2) IPSAS 'ridalk, 'menYUfuh ~Urul_ ieas pei. __ akwml~~~n~i m~J:o.kukan ~ill~dak p'idan;l, M'asaJaJb ~;ain ~d,aI,ah~ b;rub,~~J, suatu :pl'lki uk :Ill!! kum r~ng I,ah ~:!r ~Ie~'ah I PS' S te bi ~! ~ell',li:Iy11l~'a h~',~eDf~~ ,~" Hal ~IUI! me yeb'abkam p~mhu.dm, : 'UlaU] I '5 .', '$ yao,g h:1l~ W [llI ya, b. rlaku! ITIIiiI ~w,' ad'i (ida!, be ]~kll karena [-e[bi'[nya prodnk hukurn rersehur ~~ ba;gai bagi,an dari thr: lNJ.ue of'('-.tAAP "'cpemcrirnabao.

c, fY_4ct'i:crlhiiJ9~ ft--{Ml~b;lirty 4udi.; Pada saar m~nl.'h;.llngu~ stand. .h31FIilS rd,~ ba van .,.,rh". n ~ ;3J'l1"11Ilk~h !i1~lwritJ.a [' , ef,sel~n:u

jI ~~ - ,IF~"

da~di t11 i~a~ uakan, [[l!Jeb end ras [peL*u aku]]j~MtSi secara

tf,~kilj f~fi5. ie~ ~. 'ol1.om is dt. lip m(; mpl!rt i m bangbn sumber ,d.aya !fang id~ m1b ~ l i ki en t:ita!5 un (uk mem fas'i . ila~;, sistem- mesode akunlani dan j u~n~.il11 '~[~U1Ul. p mses aikuntansi ~ J anp:n, Sm1iriD ada ~'nt~ Wilen jt~!Wi' ')'3'lIl;g tak Il'hl.F.I1l1 ~u ,nJld.~l1Ji.ilbn s U aru .na~u~tlJl1~, Co t1 ~oh:: N·_,.t:;Jc.~ A,yaldoo arau Rar,a.I u.asi ak~ ~\1l, ~I~(ap ha rus menG~ gu naka 11 Ptru_gh~n ~l[,P rJli.s::.llll~

Mas __ :rJ/J . ~r;iemaht#'J' tPSA ~~. l~ ru 1;, ki I~! (J I_at babwa s3n,~~ t .se[d i kj~, p eI3 ku ,;1 kun t~'" s i kc'p~ Me i:.i ltLa ~,a'I!I,.atn bCli'gf'~3,r '§,arj'~~la ~kun U~,I isi, tcrlebi h t:l~l ~ orjana ~ ~u i.iU,;I n ~d :k~ pem er i fl aha n ya In g ahir ber.h~ t15 a I FI.ggrt, d~n h.:!l,llmJ~i~,. t~d.~k . d~, 'GI~ku ,ilk· nt~rrusi ~(~pe~~uller'iilUJ.h:1_n yang pak~'r d.a am attn m~' k(;pt',mrrr~ (]'lah~Ul, yang ~RGgup ,.~~!l,b~,(;IJ da n IJ,ngS1l1ng, mCM:aharni l~PSAS., J~ul; ma!~~:~ah (r,~jfrn13,haN m,eJrOO_]'adi, i,s'U III Ii! IU3 ad~p5'~ ," iiiI' U ~.na ,I ~S~~S 20D9., Ad~ bflJ~nE;p'a, S( ; JifC;I~' '[el"~em' '~,an:

'~ , "};~iCJRmm b,t~ dem~ ~b~ia:l agar {j,~ dirt, d,· h (]il~~~ iru:rnwion3J] ~:membclak :i, ... m'~ '~rSAS, ~,ng' iil; aid~,p:s ~ p~o uh dcn~n, !t.i.· ra u:.rj l:Maha n ~

;2" .~~~Mferall' ~lLlbs.i[m~i Il.dma :nl~lItW~~Mluu-, k~[lnbaH eS.FI s i makn3J daJam babasa In.[ onesi~. Str.~ tegi ked U 3, .~ m i mf~n u.d . 1 Imn p'3m pI! im.gruJ fUI. ~. PSk'l di ,~J:parru,g~l,

,~t 'Jidak mt:lIlt;'li'i'C.Dil,a_b~IlUl~ HamlIn h~lya m~mhU:IU, ,ringka'\3n i Ii1tis~ri d;:n\"~ !;UJJ['~ p~fnr3[3an ~ fS" ,se:b3gai cove ll~n guo tes su3(u peru r;:U;aaR '~rSM.

~[do:psi ~:U1lJ§s;t-IJI~g (~~lmun bukan ,adopsi-b~.nJ) Sf"CUfJ ideal !t:h~pal d[l~ olen ,UIJDtu ham ~sa va,fli~ lik.l1 I: sr:flLa

• ~ ;I( i~

alui , 'liirncn,ymWlJ s tan mM ~ U ~ e r n~~;ona~ ~ers.ehu ~ ~ 'lI'f Mia kedka

~smnd~ - iru ,[H~UJiun! 'waru rU!giH in. rerus menerus UJe'~a'kukull uji kOlnpa~ibili~ JIJJ~~ ,~tMd~lf'irncrna~'~tUlai ~l'FSet-Hn ~erh,utb:p n.~r,~\nyj]"

~ " ' . - buah ~Iaruhl[ i n ~:'~II[~Jon al seri ~ g mcf:rnb~n bt:I1em,iJ op,i, prrltl:kl<k" iJ' ':UlftJ 'loft (;:;d] i I ~ggr - U:t[,l n ~ .J~ tI hm rn,y-~tk ,pl~~ruhdn uru.'. suutu baD~S:1 le-u.e.n[l]I., maka 'per['u dL~!upi t~ln) 'I d~~ am .~ ~t.~t t, kon r i n u,m .da ri r~lng; r~'J ~ ~l g sed e ,han a l un '~U ~,. rn e _ angk ul r:,n to~ eas yl n ~, MlI as i,~, TI~f.iu~akang) ~pa~ :> "~JrnG p;t.lin~, ,Cj n~lh (~n HI '" mew.., I~~ i 1;,1 asj, if' n! i tas P ·l~I.lC can ~ib~ .t11" ju, ,:lJl~,u medern ...

lila .. ~luilUaJl,~ l'IlJa[m ~ifan~gi 3d~psi~n~njadJ dd "

m'uDI "~ ~~bib &Cba_g~ i su aru b:nll gs,a~ 'R] II] us me rn i H II salah saru pc:'rla'kuan aknnsansi y,Jng pa~; ng cocek ~~nu~' b I ~,g§"'I1lJ}!a~ 0 psi. P ertd\ u an ~t'l c bi ~~l1,)ra d~ ~ oLIk, ,,'ten 'R1IJ ,~b.iID.m,~, _ul1.t;iLIl:ll]ah I~'; ifi ,Dipmtwl'iit dcng~n [inemb1lJ~a[ ,..nf!tring {<,flY ildopsi, )rallg,berj~i m,tm.omMJim JUl'k«tkJlwn.

i'~on'(Dh k~lrma,[ melnora dum ~ubl;h ~eh3gii berw~.ul~

~m-,:~~MljJ ., ffl -:,n,~.,:litlll mr1'lglt.d,fJ'psi l,;l-l~_" to:!Ji,il"ri_;.. M_-~~ '--ilJJ

,IP_' . S No.. ..' ,B!?1jutlul. ~,~ ,t/A-lam' GI!J-el~ ~,f ym~t' 9illlifiltltttl~ ,h"jQ/~' (/) ft.i&zi t;il'fN1gMltJpri ;JJ!ltl:.w/~ p_- ,r~ .• - '4/1;,,, D' "" ~,~ ,illrnt4;[ "' ~ "' f (2) titi!n_~

'fl: ,t'll ,_.~d!s,si blip ~~:n paJrto,_ waf NOIII n I!hlU~J_ t~n.:YIng' "''''' ~ d .. ~, .,, l~rI "' '" ., •

ill\e:rll1\] ~ 'j han sua~ 1[1 0 p:51 pcrla~.uaJl1 ,~k'u n fans; d,a n me rn,g'" gugurlLln pcrl:3k~an. se'I'~hihDY,l .. ada~!1h p~oses ~~,~ksi .;~~41" at:Qi,op~ i pt:lf~.i.al·l.

S[r~Ufli meDgadop~i, l ~~SAS _y,a.nC [c:_~aJl (er.bi~,~ itukI.J;n Mdrti mengJJaranti mt:nlll.ui.~pJ:i sllu'ruh 11:J.SAI.S: }'il:ng~' - _ .,g "F6,if ,Jan~ )J~m'b~,. mj_- 'kiln ~'YJng .w~ ma, brc n a Jang~ ~"janp n 1(' dJ ~tJJ1l HP S.J\S rtcnfC'fli ltu. dlim.asa, ~r,J!11~1 ,alan, d~[aDG' ~ ll~, rLldl •. ' t:o~o k III III ~ fiJ !Ii' ~~1" Sna n~r;i ~ n i d i seD nj:l f.j'.s~f1l neg;, :ldop si (,p~ ri,p~liun a) H?'S~~S yanG f'el3 h t'f r b~ [I ,J-_ n s r~a.(~ pi k" ll''pi~d~W' '1UIlWl!· Mlk liS ~ i ydng akulUi;ifhh~~~ ,3fdU ~ij S(~l ,e,(ti, adopsi, 'f't' fSe~elu i' ~ [~UJ 'pi] ~ h p i'~ ~ ~1U[~ [j omOf~ IITI [rm,!r) F S fa ~dar' ~ cc::;a,'~ irodividUJ,~ (ilb,~~k yang l~d31l ;H.1a, m.;Jupun :1 PSAS ,";ru~~g [abEl Ee lih~ ~ ,keln.udi3!il!l).

m~ad.a h (;1I1t8J,1. :sa,y,a~ bC'faJjili nle nj a Ill} j n ;Jl(:l n m e ~~dopii

-I ["ln~. l~p-:- ~ - - , II rt-I, ·\.r~ Il'li p' ~ I!r.';~.l n rt'_rlL'l: It- d'" ; 'm'(1 ~l "Ifill F!li 0 'I]j l1i In ,d': ~ Ii~ n ii'l'"l

,Ij IU U! WI @; : ~Il- J!I.lI1I1: ~ .i ~l, ~ '~:lji ~ l!\_iIlII I!LI. I~_""; _ 1lJ1!l '. '. ~-'.-~- ;'fQ U,t:! « '~11_iI1 ' .. l.u .... _u5~

"'., , bJ

IVI@,_:a!1l:Sf'l'iJ@' uI .. _ Ja·~

caLlm PEf~eMloo.ngd, ,m"IJa nja~ nllartJlsme 1r-."g sangat: ~~U~n~-

AJiH]gSF8Jrn m~ '1g ~ngl_: _81pta ~~ d pa ')'.tllmg, arum .rI ii!Jk u karl! d rnasa mL:'Ma:tsu'\9.

Anggd ram da pa d ii In e~iP ~~ 'a~ - ril se_ agil ~ pakfi1. peifilli.fa .a,a.

.. .. "

PI •. rWraafil pane ~iFnaa n

~ ~n ~riI9:f1U~f~ 111_

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3,~u'!-t-U~ bi~"ang, dan ,~i'L' L 1'31m '~IW_fUJ . ' . ka.1il . ing

(id,raJk m rc1.a lui d ua m . bn; smc 11 y,~ i: ,M pe ~!'1mm:f!, R!ID'cbjU'~, m krun :l~ulnc ~~r t'~-M.~d 71'l«1m.. niJm)~1 dan ke 'u me~lui m, ;~anism,e b,i ,oirnuj (6,rtllJlCm)- m-il4l'1"" m) .' ,- :' _D,P"_eij_,_ Jmh kO.IDiid"si ,r,an', d'i .. :~-rlkan)~ lin ekanisme , dr·, :. > Pi sc-iJ>J,ai mekanisme ': in,; II ; ~,t ,nrolep,do'm,F:~" p -:- . ,-_. - y :bin, S-~,~ .-llt:r·, a fa. 'yaw~,~ e-..si e ~ , .. , (,l1[llt~Ve . - ·,:_'wlrutVlf" 19 ~4)~, (-Bmw~l, dan. J3.cksQn~ 19'6)., Na,mJ'ln,~ ke:gagl~3DJ ~a5ar ("Mlritlt,' foilum: [erjardii i~ga ,daJ"u"U Dlen~iokasi'kan scj 0_1 ·1 ~1 b~lf2lng d 3 n j 3!a~ .' . ny~b3 -]n13 ,adal1h,b[i[~a ,adaO,f3 pLublic: ,o~~be' efta e'bte:rna1itMuya. Je.rruls barWl,1 damj i~." in~iah.~,'- ·~na, Jurniab l~mm1!J grm.Ji

~f3ng .dis [fibu~~. mJru ~Ii nncbnismf' b~mkras:.,

::. ~kap]smc 'biro· rasl d.~am perkembwn,IPDn'Y,31 men j a~ _~ mekanisme 'rlJ~g, sanp'r. ip~n'- ing~ karena be~fartWilya sem3kiu :meniu,,Ik3'1r ~og d.'m(Uh ~'IJjkw:J da~a'm --ofi-~)"iJlI

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instru nell 'Y2llng d~sebu.r sistem peng,aD,"';JIam y~Flg b .,rrurn.gi ,s b~;M a .. hu un,ru'.· 'mcngado[wikan sumber d, . _era daI:un bent ... -' ba"utg,. . n ,j~ ~',: ~ g ,I ' a 'kc - - m&l'}a - ~- .. - II]

Sesuai d.cng,~rru, pr:rkel11.'b _ ,,:gan .5 ~$'f.eJl1_d,n1J; ni:_ rasi ,u!bl,~k ~_'I)J, _~ndir" dk\n, ~,wn_lIjilljrn, :mas,Y,araka'(, dtdi, R1 konreks sisrem :~[J. ia1 dan politi ... tertentu, berkem-·3D. __ ,1!l_a s'i&Jem, pelll~ggaran [Il'll;3i~~~ -~:un .sf~~Ir:aJIP- -rki -:m'b',31lD1 norm; d~lk.enal b .. ber p,~ jenls siSl1c:m pe~ il_ - In ~1ralril ,.,

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Ine~lgun8~~p:kan ~:pa, )lIang akm, dl~· -kuka:n di rna .~, 'wenda _- n-" P-emiki: I.' - ~S(.·-'r:£giS. di .5~_ ii ap 0'l~n ~ s2JJJi ad- -,~h -' niJS.eS . - i m 3,'111 ~1. '.- n-~I~liI]jen berp ~ - ~ r 're flI._ - n. " " :. eng:in _ ~ _ ·HUI ak.r~, '][35, ke ,arab I LilljUatJ1 (l~lIi:§~i. Se 'd_ ., ~ n l . r,p.lola111" ngkWlpD paM, reknolop. idam. ek:o_Humi !~'k5'ITllFnaJ~ ~N,anajemleJn1, ,wn d,m,domog in~Imrl, ·"m!~I~~~1ilUfl_,r. - ':'~~'o; 1Pe,miki.r.m, ····,ra[g~s;m: n: je'mn dmdo,u,m rn:-asikan ,fll,'IJIam be~b~,'.···~ ,d!ok,um D, Ip .me'oICJJl1o. ... SebJrU1~':a,~1 1'0:5 di:infl~,-:r,a: ,ilan dalam plfC'}:," ur p~'n:~an;-c' ~:-ran, iD_-i nisasi,

A_lgprnn wpa[ d.ii, ep' ~Sj:ik-~, ,seb_r~ ]n~~t p_·-n.~~ t,~~n , 'er. :m,'-n pe ··.'r~ma3,M d,'_- - ,en-lf~'U'~f31n ya ~ IS ,~rh~r~apkan la'-a ~ t'e_-,'~a- -,'W dal- ~rlJ SItu a'~'31~--e ~f3,-_-_ ~~~ri,o, ~ e mendaf _n_g~ Di . .' 3Jlamru rr:amprn-,aooya, ,an~ ',I.alu menyerlabrm d~'na penfFiM~ idaun _" D.g~lw:-a.n y,o_erjor,'d', di ma, I '.1 ~_banfwn ,0 ~ misasi. ~-ekil!or pu 1k m l'ubun

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'ed_ng'k~m la'pOlfJn akhi - 'melllh;3~al,p kesc[~1lJruh~- In pf ~ akS3.D ~an i:lJ ~ID ggaltliD ~ .La.PC<l~,.'i1 ,i n'~ [~i' gtU~ a ill m i.!i n UJ k. p€~i3PalllJ bJptlm.n I,~rhj lunpn ,An~ [an N~~i1i (,P1U "~ yang d_j a jll '3J III ,0 I·e h ~, lU'f 1i:~rJ1lI~ . 1:Jl tUd.aD ~'J[R. Di' sa mpi Ill,lli UJ,

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m!lJ i,ui p=mb3!haruan Ill. f~l;]Jft m eru nw 'u n s;i:u'el'A r ~ng b3ru"

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'fad.3 bU'!J~ S~p em.b~r 'ta,~ n 208[J~; 'femn~Eint3n ~~1!fn·OJ 'pem~r!laID~1iJ kepada DlJlt ~ (~~,~;J) reneana p~~gtanlJ, ,rJJ ..• ' beri~ hefka.1t;i~n d~Jl1,;:u~ , ,~eua.o~1l N ep~,. I\:fbcm~~"lifil .N[~b3.J'i1 dam ~!em ~ riksaan tell' ad I!' Ak u n!]:l bi ~i 1S Keu31lpn ,: ,'i~3ra yaru[~ dliJ ju b 11 o'~eh ~ I m penda~uluw [rC'~ebut i ~tiga reucana , rogrm m re ~U( be ri 51 p iru ~ P- Ii ri n;~ p 'FIlI·m "ros, :

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'kcaI1li~nl d~n dipcnUltfUldan, :s-eib~wU la:r,;;JJI.1Jg1G1 huLC:WW11 baJl ,pcm'bah Ul!U - - lP'eng,[:1 D~UIl. :p~ng~'I. u.ar::Ul pe·lm('ri~:~ah. dan ,lelmh3;~'l pellrueri.ln3h di 1",~~Olll!.si'l. iPrimlsjp~lJ;nns]IPI IJ,UI~Jla[ dalarn pembmm-t~,~n ,im;, adalah:,

~~ A!u ntabi'l ~ las h~li iJ:l ID'ru it'uk ,D ~ R icb'll rl a~y~r - kJ~ ~;

b. Tran sp~r[asi m,elll1y,el u ru h pada se i,!JlruJ, rra n s;aksi pe' meri n rah i,

c, Pem h e rd a ~ J,a n petn i rn r-i n fan G ,<wo rr·s io nal un [u k :Irnen~~~~ai ki~erlJ ~enlba,p ~;o;3,mg o·p~ilmal;

~l ,Pcrrn~~,w~arn, :~an:g klil1f!, '-Mfe~ioila.l ~ d:an 'indepclut1cn o.,I~[~. D, ~,K.dan ,pc:wgbalPw~n ,dH.flika51. l~'aid· funpi,.fum,Gs; ,tlueliksrnJ.3f:11.

~. ~ or u k. lilU~n) beri p=hl rn j uk pe!3b~n un Ip . n ball nu,n ,p~ n,g~'l~13Iu ki:ua.nKtiu n~·rst'.bu~'i p[:t~ g., A"ri ~ 20 til.' ~en r-cri K'euang[3j,1l1 lela~' membellt'~k 'Ko.i[ie l'emb~h" .'II'u"an P~l1iIrg,!:lolaan K~uangan U\J~M'K) '~'~ng btf!,llgiU urLr.uk Im~mberikan p("[onj'~k. k.tpada kelompo~ krj~ k}~'~sIDnra u ni[ tllk ,menj c!.u'kan be m-b~,I" i ~.pt'k y.an:g '~efb~ t d,c'!J1.g.an, penlhi3J~m,ar"iIll~, [~clf:t,~e{j~~,n ke UUlpn p~m~1 in~ . I'll , OiIe.'heli'i ~~~'U~.'ihl~ diiilng d~m~R. nfiR Il~~~I~'1I d[~f:igm d,ralrt Urnd~ng-' Url('ang K'chlang.~nNcg~rn:,d~ Pcrbe[1dah~r;u1iiI N!t!g3f21 ,dan 'Pt m, ~ w i: k 3,S;.1,;I n t. ,J,3],n, m1Irl, e m,'h e r~. ~ a If a,.rn perb a i K3 n u ~ '1:, . "k, orpni~'i, :r osaiurt dan 5'isUo:m.,

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I u ,U IBesii r Pre mbalfl'iu Pi y , ang Huta ng! kredror A ,U\ling.i I' ,fi@d~itor Ie:

JUFlIi1al1 P'f!f1;(ilIttalla n p~u til n g Jurnrcml Pe.ncartartan HU'lin'l'~1

Nolal ,iu 'a1nQI j Dtal Hum,n ~

, rkir(li n Ou ku IB sar P,embantu

J !Ulr'n III \/0 uchef' dan Jurnid ']'UJiiUS

Dokumen... DokUlnlU!rnl Sumb~r

U1171

II

.... cnh TIn-·

l

!Ii1 ~rewnta~ ~stsi ;lng:-,11 da ri t ran " .. k5.~ 'l1~mYtsl ya", di~t!!.d(ain

.... ~ ... , it II,.l:Ioili'·,~ "·Illtit.~ l!!: ..... ,. '.i"i!'i'

~ ;lllI'Q'U , p~ ,.oM.'!, _, ~

P1Jblil(.

. ,,'31ptlmlill b,u,mg,m : .-"l~rOlr pub~ik m~ru,:akm ,re:,~~owm forsisi '-UlaR,pn dati 'tranSab~ .. I[rr.rtnsaicsi 'ran,- -df - - n oleh :,U UJ ~nd[:as, ~rilf,[O, ,U I;k" ~uj _ 'r 'WJDlIlml, -_ ta' j:Oi ,0

~I~-,· - --":~I- ... ,IL.. . -, ~,_~I iI!"im - ---b - -·~~I ..... , .... '"nit£' riI'-' ".: " ~~n"~ ;: '"I k- ',jIji ,- n'~,' "11l'II;,' '.'i'i, ,'.,In

It'i,1C"U.aJl, '., ,30.' an, un, um' wu,lCmC,-,htam l~II,[)DI! I '_'-~.I"ti;"oo '.' ~.,,' iI!~; ·'iJi..~'V "!Ii ,. !Ii~, A •. D.:I!lII

arus kas ,_' _ ,: S·l[~UU len rh~ yrul:g be rguAa._, ~ scj _ mlah b_ ~if pem3!lk~ i (lltJ,'W ,,-:- ~'n" 'Jeri) d,allam cfliro}em'~IIl:at danJ nrm~ng'~~RaSi, ,', tp1ut 'san f]nH~bg~n3,~ a]lo~-·j samller'dJ.ya _ -In,! ..• d~~ p,a,kai g,'~,h ,SUal'W enr ~[, '.: d,a,3j m ,alu: ivil3S;mya, WIlD ruk m 'oa,pa'ru iUJi un ~

--'f: : sra ipaif.~ minam ,kiI,' us peb.,pnnul ,lmuIogan'-. ·rUIr ,;pobilk ad~· k n in :orm,- si y;a,pg ,rtf,~e:v- n· 'ala,P1 ptf!;_1!gamb,irua~, _ leputlJSan" d " __ .1 :nuullju_~~,'an ,~, nta :j~mwj enf'c as, at. sumber daya 'y:A\lD,1 d'ip~n:~ya.kauIDt, €logan ace

31 ,M nJf1-d~ ~ ~nrOm1as,i men; !naI ".WJri'- _,"~umb:r:1 af(J _" _' t dan " IIgUiD· _, I· . ,_, r ,-_' ya, ,ke1llrulP,Fa,- eau filT-nlmS ~aJ'~i

h. ,Mcnr,wr." " 'ffi'ohlrmas,i meogenai bapmana, enr~r ': ,m -adana ai.u,ri·:,n,_.. , dan

mfrnrn~dli bbuihau -,mnJp,~

CO' MCniy,:, dr,· " IDtI '

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c.

LA,' '-'0'"-,, "'A'-' "

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,~poru~m-hlm~~ LilPO~111 ~ nga n _!!kW ~~l ' I~ , :' ,o'mrnl 'Prus'~si Kcu~n,pn:;

b.

SKiillf~ '!In' rniR"IYm-" ~fi)Qili' . f' '~5i k.eu~ ~~ h2l us mernaw_-_-n ~, ·-.,~m tert@nt1.!!.

c, N'f'_o;"

d" '. 'PO'fIlWl AntSl Ka.s;,

,. -bljakm l\Jt.u-rans i Id:30 Ca1[,3J'~l9ln ar~ L pur-3.D, :K:~w.ngmn ~

". 'or~"pon,~n-'ku.m po,n'f'rm ~-, _oran :keua,n:1; n II i, au", amjadibn, S _ bar:- ~ pedllc,n~,ul ct 'p' ; ,'-' bu: ~mu, IDa _ .. ,_ tal, ban, _:' n sekeor :~ wtbli k.,

,L _ - '~p-OLSist ,k,en· 'npM, _ MIJ. d~hu, r j l '-i, ,df'mlpn '~i' ,-, - ca :ataupu,n ll!p8ran ,~dV3 ' kfVi,ajih!ln~ ad ' ~a~,,'·~:mlil ~J::u.mglJl y&mll m€'n:)13"'im _os:~s,n, bW" _U P ,m'i lk pada, S3:lU s.-a;aJt 'en, "nm'lI Sf" ',Ira :mi m i'mu.'ml 'i Ilapo ran pwi"i k lL1li,pn harus :.e- -~ __ UJlJd(an "I_:"POS )\"~ng ri ,eliiy~~~bn lm-~h 'b __ r~ku,u

a ~ 'r'm per i,:: p~bri k dm penla[;: t';

b, Akci.\~3,- aktlv,d d;_.ak Ib~mj M.d;

C'~ ,', ~tiV3,-ak[i_", . fina.ms'i.:d Ibe' ain buur (,d) [I (0 Ic;j!' . (il),);

·' ,~mran ,LAPfl-' n LA,il!l'l!l-ra

'La'~1 -: III J:m nJ!iiI ~- [, mi ri ,dami, upo _, ni' I,an ':itraf:~1 ,ffi 1'1 i ' ',~.~.. .L 'miran :[n,ve.stai r: -R(!I3JlJ!aj lapo,m-,3Jn ~ '-: ra H,i Jan,glk'3, ~P3n i ang.

lampiran ~2

me 10111]::1 I col' nin ddt! f'crjadi 1~llflim,p'ar'gao dalam p nyd uran, ,dana, b~D(~a I u.li],ullk, ,pemb.angunm k£ m bal; A_'b d- n .' ias dYng' 0 menerapkan sistem f'~ n~ telah d IIp·abj ~arn i!ill (~rna;s,ion.at ,Jilm wma n nya ,amdab ~is;trem "LUlG di!~n!l,;;n deng~~ m~m~fh;uibn sernua pr,~ltik_er'bJk- yang d~l.u.~ di ~~[I(l~ dunia, D!!rnit:iaR dwkai[.J.rJu ,./: ~pal;,h B~,dLm l:\:liC']l.~.1a :Prmb,Jtl1,gunanNas.ol1ai (Bapp;{';oas) 1

,~.. . ... ' - -11~n i '~i IH ..l r,"'w"t; .. i, ~ -,",~.ijj,; ·mFIli1I~.--. m ~~ fti; ~-", filiii 1l...,Ii i",:U,', d,:' la n~

ioJ" U1i"'" . ~nU >!II, Ill!. ~ 1I~_ _. ~ ....... !II ~l@O !UlI!t4.UIII~,1 aQJ!II

,f]',fJJCIl"e5i in ~'C[rllU1SioD~1 yang d~hdulkam Bad.aD 'f:!em,criw K£l'tanrg~n t,R PiC) da m 1liI,~ n -a ~ ra i n f:C:Fn~rui~,na~ .I~W!liD, d_, B~flk ~'ndonesl~,~- nin, (25/4]r. 'Di,ii~J3~k;!l_flli~-~efbi( den,ga.1ll B~ t~lahana PfMhm,gunan ~"'~rtrllb,aJ,~ ,Acr~1 d;u"JJ N~a5 ,d '31m "~lfU. dek3J rnn~ P esruden lkar:l m,e.mb:tfllW ,~, badan pd'abu.,~, l~'iIf:!ijdbu it, bn;woo~, ,pera~ uran 'pCl~ ~rion~ab. J'3.ng re ~aiil\ dIe Al~ n bad~n ~e~~ i~an ~J i ~ . _ '~el l~ll d ~ kel ua rbn ~ [tam 1I.ll0, oram.g=Ol'lng ~'~, . " . - beFll!IgM, dl b'ildan lenebiwu . '. J in w r-enph dw ~MU n 'Ra.p-: enas,

~'=telah tew_.l!1tuknYl:l ba an ,.el,~ksan ' 'inl~ mtw~um[ $'fi ~~lwJ,",iJj nj ada masa [ran.s Isj selUi~ sa [U hi~,1JP dw blU'l an un I' ulk :ko 1l1'U n i wi a n'[,a,ra,.~ _'ll!:1 F t~len, pemcri l11.'tal1 ,d;tcuh II ,dm ba ~~, - ,pel.a·' - "n~ tUl.l. ~endtri~ Se[clJh ada p j,i1btU;,-'p;f!jtlb~u y:m g I~~ rn Ul i u'k un . ' , bt::ki:r.j~ ,di ~adM p£:I ~ru:. te .. rSif:b ~,n, Ilanriuya :~~m~ djl~rru~I!lI'['3m11 ~'uml all ]fang, I~b,f,h rind t~I_Jlii I

_.,!II !l1j311 '·.p:i'ii, .... '~~H'PJi~~ ~lnil'."Iirt'dqJ, . ,"'!I, remen N·· .. "IiIR"iI11,- ,-~~Ic"" m' 1iI~.· '.' ~

i!IlIlt: . . -!!'!io!! N~ UDi?1 ~-'-'''~,,_. ... lil'1f '!ii! i"-!)I"'.!I! 01 . 1--!'. I y i . lUll !ILQ .t:i. , ..

, -

~ka,n'J pcm e,F~ ~tU all IRc:~n b 1.3 t S1 s reM ra'i~ r; di ad,Dp~jj d a ri

pl_ ~k,i k .. ,p ra~ lrr ik ,~"tdi~ ~er'b~::ik ~ ng dj lak ~"kan o(~ i, st!l, IJnJ.h duni. ~ Di'~n,g-n siHe- ~lU d,il:ulrapka--:-, ~:,id~k .c' J di Fn.y' - ~p,H] gao ,daI m~ IlIN1Y~ ru.w I.i'! n ban ['uan, d i Melli d3l1 N jas.._i .~3mpi ng i UJ j rll:ga oran;'"'orang ,~a m:g 31k~n f'iilakgnakJn siuem iu) dihaf3pkan iUJd mrenj'amio ~jdak '_'~fj adj ny.J kuru-psi., M,~nge ~ ~xi ~udi t ~n~~ ,lngga,p darn F~i1

di Aceh dan I ia5i m,enunn S~; ~'.Id~,}!"@Wl~ i~u!ldil[",y-d akan, d i~ Ilku bn o,~b e",IJ-l,cbn BPI{., Pm: __ '[l"S pi!: me rin tah u! ·I-W,f mClJilt j kur[Jp~,~ j-Iu~ U DJt51 il]f3J unru ,. pern,ruran d rna baw]'~~d n ke Acd], daD, N rn~ rt!bhl din .an;G"brn ~ra t\i nci €I i da~am s i IUS we'b~i ff' 'Rap pe n3S.

Sem en f3fi ~fU~ Kep,aia 'IP K~ A-:lJj'"l1JE" N as ~I!j on n~ ~Mga~i p~~takJ'[,ya ,~ mc~ ,yc!,~ ,mas~-m:;bj~ dan n e~a.f~- n~g3 r·t] '1,3 n g ,pe rn.:mh men ~.. "lam i benca .. na ~~ tn IB ~ k;h,uslJsrn,ya. ~sl1Jllami d.~-~3m, m.fl"~ kan ,udir Ifrhillda,' ba ill r~ 'an, ya I\l g d iil iii bn 'urn u:tk ,daf' ['a'b _nCl!!l] a, 'h~J ~us '1lJ n Uf· k _- ceh me n~ 'Il'Y, r f]jy.~ se I j 11m. men g~ I:~ m ~ be ncan a 'I~ unami, A,.eh juga • tifWlpaIuJ 11 ,d2~f'ah kill! _~wk--J ,ka rena lUll, d I blJirn:~l_ m '~ud~ t ~g ~,~bih 'rl~lPeliinci~, Sebe U mn.YJ l~km ~l"~- . .' ,N',a;S.~ [ion lin ·R~,. ~ p,~ h.al:~"ya ~11tll(3q:;3, SChUR ED,t'I,akuk~u~ audi ~ keu.,3.RiI n afau audir 'b.31mnua.D~ ju-·a. m~ld.uJmll-uditlin.,ghu ~Ul, dm ~ ~,dit .. " rtahanan ..

Dindnur B,an~: 1)~lnh- ngUJ1L3n-, lia (ArB) unrul

~,"dones'ia~ D vid l1,reen ,lu'H!l1sati:IJkan banwa de~gan di,leIJa'r~ya""'~ nvetn1~i ~~~ -'e"n13Ii:ond khususn,~ 1~1~11~IIU,k ~n dj[ banr uan dl .~_ugh, 'korL_[~, '.an d3;~rah 'kor'bJufr1l. 'uu:U'iU~mi 'lmlf-rlln,j'uki:lIn b _-hw,tt pe erinblh bl~O-n.esi3. fokus ~erl'lad,p u pay~ Fmbfmlhl~tldan ko!nJ -:-osi, daft in.i ,me·rupdmn S'i.Dral, '~j,~nl G 'ai k i, Va n G u:rp ~Jiillt; D' ~:ma I i j ta;d alih ha: ~3 i m::a n a

• u, b~ ~I~U 10m ,-~- b m ~

pemt'IfUl[3ri, . -Itia mcy~wil] ·-n ~mIWIia-~l~l~ ,-_~~'lI!\-~1a SJ51tem

;ia_ g ditcr~Jlg~ (];lc41, FJ1~H!ri-,-'bh biu, 'berj~an ~Dgan 'baik~ daJ[1I ~U'~)~ ,d,enga n , :pa YJng d ii n~l nlta~~J" [)]lk j Sl~n in i di Af eh d.a -:. ,LJ i11S b3lmr~ :iljl.~.IW rf~ I - U -~lIn I~mb~ga, rknJ;3Jil " . n :rilllg 'ham,~u rIO ,D'ia, j iJp Im~,£m i n m ~ pern'~ri utah mro.~n ... ,W .·:i d, n " b,[ln (itlJ n, ,~earra :ta i-hi [~~ ;" rea hu d-da~k: 'b' ~ '~lany3, m,en~ fl' aJ bn ~ rul~ (I IJaSI, fa ng ad " di, J' . lira] Ie'l ap,1 J U} . I i n~1 i [US] ~·a.n,~ 'ad;.} d i ~b.

5m_it ( 9SBt e bagjan kuen~i dahun peni]a~an ki~e~ ja dier'i tsa menurur

pe~1i'. '. ~~ _ ~ . on~F!kW:ril~' da~~m pe tJIIi Ia~ Ii1 ki ~efj~.

Ra f1Iy~ . tJfgl3l,n~s.a '51 se· •. tal ptI blIlk m~.ne ~ii.'ipkan mosofi pengu~ !U -n .• ' if'l@ rjJ~ _'.1:1! n p~ " ~·iIl'''imk'''nn''n k,JliU 1!oi'i1~ _ . ,," !It __ !U!!;lI ::llQi - "'_ .... ". ,!!I' • .~~

Id l~dtll~1!l

. e liIl~ng _-. na I'i! m(.ntp~]Jlrrt.l d~5fu ng~ lon~kue nsi.

1lLOOei vtskm~ 5tdx).oti.misa.§~J da in ')D~ m~-reflf! f~~~

~a!.fln a5- y~ng

'{kJak rf:figa p da lam ~k ma Iltn,1a ~n k in@l']a,

.lja~1 '#1ildibl .•.. r "iRIBri(ji

[flIdiL1u,r kinerja dam nlanfu.tn~ril, lelahl dindL nleh Ib~HII.f,a· :'r,akt~i dan ,ak:_:dem:~si~~_ki.m ~Ll!1.n·t brulVak o - ~_.i~--m sekr 1[ p.:ubli:· menerapkan [/iI,o'SOD. ne.f:ln'ukUF3!]l

~ _ .. . . .' I r-"'!Ir. ~

m_~ -~' . -- - -n-~ il..jij'[ifiiiii~;!U1i b· - - -.- J,i'lnt"~--~-=- w:__-~ -d- d--~' - --~- fi~ ,

,MJ1nrlal 'aJru[pa. pe ~fRIU~!lir.' .13,,)',;) yaJil_: U!llr;.;r_'~tian~ -.> UJU an PCfliCrJIlr,~n '0 I

+_~~L_ L'· "_]I_I~JL. L .., ';'L__ L~ ,i' C__ '...1 ~ L._~ ~_L 1

. OU,I~[Of· IILUfll rja ::!Iuanm, [~~~ma, nll ~~-or IUnC'1J3,~ ~ll. (~m aenrr c~.,t(!rn~ me ~u_~{an

lId~t ,[[~i - erja, £ilema 'in.d;k~m:o!r kjn,-r.j~ (L,.-ni si sektor r' bJ" k, 1- - d'minta ulu'uk 1m ki im. r,ia:ya ~ .. " n - .. L1 n·.' - - mlb U3.r~n dCif!.1ft2 (er~b u r ,.·1 u.ga aka rill d i pc :a.nfalta.1l : ~ a r ~. \¥,_'-gr31 '-enj_-i ~".h.a:,. we :ifUc si i;~-d.i[ .. ='/ el1~ui d 'ta ~.~,!n~ dikumpulkan, ·m.ali.5is~ pe m. _ ,rio > ··;ta I I ~ian --. _ . ~ -. ,CD31f·31.m cb_.3J ki n er j'3J ~~a-1. d ~ n~ln.ukafID h~ ~.~ pel1l,i man ru ltl .- i kat o-r k~nirl·· jU.,flFU 'memllill'flculkan p .rm . I-attan dndl~ ji is ki[lerj~~ 'Dfflg,an-a[J ~3i n, ben [uk - '-,il~~l yang d ru bmljp; -n 'r-~f' _·-n'[d be bisa menj~·' i be- beda. :.~, 1 a in i [U, pe - : e, bir- . h a:si I ;~U~dID[ ·."n._rja [c,n~,'3[31 jU'3 me mlllDcuJkan, dampak. perihdcl!J ymg Icbih bcsar dli~ bal,. di n,p p~m ,~'rbj :[afl d pin ~ l3 po r·am ke I'anrf&an"

'K - muogk~nm ., isJfuo,pi I ~OD_~ _k.l~ns] ljm[bu~ dari 2: (ldU3) 31~ n Y31l1.g, mcndasar:

1 , SMI,,_'1 ~H.m1it umq", emtg,i pl.meo[Mi pr"ru 'pl~rHiik _ 0[0, .. kL ,e:rja eli orgtmi~~r 'j/indus ri be ·beda.. fl" kema indibt:o.r ,kiner: . g~caI. merellebik n sel,uFuh nlll~n~ll dM~ uliksudJ dan, , .. ,..t'~ .. las 0.3 n isas i: ~ H·aJ i n~ -,-' u ngJ' i Fl d i' ·1';1] bk -_ n. 0 ~. h b ~b fa pa p (U'!-tS da 11 ourp~" yang SILi~ ar un uk idi·p _'i~-ni d_n ,s_1'ir: . '-'i~ ~, .1.'j-nk-asi,~all~m: tndilc]ulT :I.,I.ne ja fa~,g se - ern ana,

1.. Pen.,g ndal: m _mptllJJ~yai k'm m:p'uam nCld)li~~ uD!tuk mcmproscs skcma in ikarti[() kin~Ija,. S',..h~'ml~d..lr~~Ff.~8'·; p_ h_rcilpn i'ndi' aror ki,' :ttj~ jusnu ·mcn.rcs.·;uk:aFi~

~ - 'I: •

2; ~ SlfbtJpti mumion .. 3~

TUU1nd' Vifio'~\ Sub,opli"ni:fll'lio _,~ 1~J.an M~pin mcn:ftk:5i'kJl£il 'ptrb.cdJJan 3.$pek )f,~n; tidak·~n_c' -.P- lIlam s CM'a penihti.an kinerja, Jik;, In_ n ier m~mbrcrika n InstfuiF UIil~U m£nl~fi::Jr .-.i.r~-·[ ~~ ]i1'~: ,di[t'ft-ksik.m da~mmni ~,n._dika[glr 1dni-li'jil~ maka secnr m.IJui-···.~ "[lse "df

~,mG<ih, _ . ~kan me gahaikm rupf k 'f3n- " ['idak. diserrakan dalam skeu13.. Bfb~, ,il,pa. peni lai 31 n as .. ek Id ne:Fja I·~dik dlLlngkap 0 Ie ~ i n d~k3 to r k ~ ml C rj a ~ se ~ '. i n gga rls I ko b3W,031n ,diabaik~: '111 olt::h m~!:n~ 'j_men. Slt_~ma in~i mC'ny[t:·b'abk.~!Jj'1 ,ftk;n~u!l .vi- ion"

S·.iflp,i·'_"IISiofJ ,_Balan ·k_·e[i!rbawmn sumber da~r ,M;bapi hal '_ n pell,~paim1 ulium >0 rp:n i· as ~ "rna k_ ~~ u FU ba.n ~ : _rul~1ak. (j!'Utp',fjt mer H.p i'l. an :h asi I k; ,~asa rna. . r ubeib ... apa ,ageD (badaun). J.ib K[~' '. [IFill '~limin'[ra un,[o· .. rnr..ll1Igf'J~ [·rge[:,~ m~ka. skema indikah.H' kin~'~j harus m'amp.~. --cnJadi, U:Fhp1i~ untu.k m, ns~ntrj~k:nJin s 'M'u.L aCfn~ .'. amnll.llUlj optim~i, d.~· -~afr :·i!.F,_l tidak. d.pa~ '.~ iani3u ;seh3~gai u:n~'~ j~un~ah ~ iaksimum rar.,ge~: 'per

, '~,

jelaskan ~' ~,e["i.1f1j I ndi ka(}C}r da n Tingel 'Ki,ncq ~~ JdiBbn, el c:_crl 'In,': i l~to F' 'Kjnc-Tj aJ.!

Jtlasbn. I'~roiWUli a3Jl1 l\+1l~ilfa~~ : udJj~~tor fGne ,j~!~

J' '1' P 'D iIJ[ J'·~i~~ K·' . I e M_,:,.an ' roses l\~rnfWU!l~]ln ~!!I1JBJ~,I]u~(Jr :~" Ul~'IfJ@lt,

Jcl~kan :p;cngt", ian ,E'va!l,:~i, ,Kin-t~ 3.!

JclaLSkan, Silj:~~rn ~ :enptkm~ ,KJi ~crj'~ !

Jeluk;;ln ,Kturn1tteristik, :~len~JaiaID'l t' ,~](:rli~o -,m ",n·:n'erja!, JrlHk~:fi, Te:]ul-~logi, ,Perru~uk;-urdilll Kl~erja!

2" J~,

I'I!!!

9\. J c1a~krn TMi3,pan Sildu, P,ll::m,Guk~r:m Kline':j It ~

~,O'" J-lubl1l ~I~n( ',J' B-1 drige A\V3,[d dan dim: usi ~'a s;aJ r~~ da dl daJamnya~

1m.d.~lo r ki 111 ,C Il'j :l ada~ah UkUf,3 D kuan ri cui r dan ku~ ~ tal if 'yaJlIIIlg, Iiirn ClR~ badam; lingibm

pCllapaiMl,U~n~1lJ UlSar.;'Uli aau U.wjtUID, yang, u~l,a dilel-Ipkm~ id, -mg;all mcm~: ,r'hilungkao

'.;91 '. b- ~I' p'_ • ~

,1.rn'LiIJ - ,'IDF ,:,rfl IJ~ 1 1'iii~dLIIl:

:I" "~~.iI!bn Un,pu 1]) ~

Ib! ' : elaaran (Oll' ,~!ut.s) ~

c, ",' ".:m8.:u' (8~n~6;fs).

In" 'j'ktUO [ ~rUtSU· aJf1 •• j n pM ~:s) adih!l!1 ~, .' ., ~

a" Segala S~SIi.la[U ,flang dibusuhkan ~lprJ pJ~naan ~~a-tam da,ptal 'be ,:~alu, 'Ul"I!I:UK m;o_mgbH] Wan, kel,i]_uaro~ J ltd ru' - eo ~ i Did apal, be U pi d ~f[_' ~ 5 ~um,lb ,r d:~lya ma IllW ~!S i:al in fOrma5 i'~ ~['bi l ,k!;..a naarn Ipeq f ran peru nd,:lng-u n,danpn da n] £~b.~nya ..

ibl '·~'HliWla!tu :Y;i~IS, ,dM~laGpliin ,i;lnJS~u-nli, di-~,_'ai &ari ,$u:nu kegi,alan y ,,~,g ,[lJap~,r' ' fisl·" dan I;,u:au. .no Iilft~'i k~

c, S~g~3 S~~JLtu ,~,ang fLmf! l~ennln -·i~~, '~rru g=sinra keluara ' . egitu3a p~d~ jan~J~3,

me mengah (efek ~an~ull1"I1'",

d.ili SfSlID~[U yan ,- I~[erkru [ de'rn1g~m 1:uj iill' d~ Il'i pe la _ ,', nuo k,~"i.'~3n.,

e. TIdak ad I, j ~,~~ ilhaa, ',mg bC'~ Hi

.bl,imrO.F ke~,IiruMM, (our ,UIS']- dalah . ~ "' "

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c. S __ LSI 'yan_ ,: 'I~[bjt' ensm wj~n a·, 'ir' atlj pcjaksaJaan kCGi~.'~ar,~

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b. H a 5 f~ keg~a~.a H ,diHi {l rqa f1i 5;[1'5.. sel~riI is.

FaktQF' ~,'ang meMnt!J~m reli..}·i])i liM ~ peIaP03i;fi'l'l ~~rta liper~d orga fill~ ~ i;' P~! lila n me I Gde ne rlg UkUfd'll linfl J~2Ii~ dan ,ana~i5ls ('Q~ -. ~ffoc' iveress.

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';I. Hasil Kc&i'~1 an-~~betuocn[n:Jra

"cordj i '. n inform .' i Pi 'mb 11 d'irruga n y'I~~, t· lah dih silkan daJ~nul periede

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konsisn~ n si dan ~tabjJi.taS: liner.; a. y~ n.:g dll:lpo.ll'bn.~

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Pe n.fu~u n m el a po m n Ki n,eri a tb[p~!( I re m band i 'iilJgka n :k: n e If ian ra de n.;~a n <0 rg,a n i ~~ ~i ejenis yng di'uiggapi rerbaik di bi,-'- t:lln·~ (proses i;t!n-hmdrki'~g) i a [i]JJ], m em band, i n -Ita Iii 0,., . ~ .... d en sa n sc'k.~ ~Qirn I'uk U f(;a_nis as i scj t: .' ~ ~ ( i ndu st r i) ~ Pro s ~ . b.Mlh,m'IJWt.i~g h.3.ny3.. fla,p'1u Ellciib..-]Kan ~U~: ;,\i"~'l~~ um -~MI' (t-ott" 1.'l~·.'I::l!itit1) tlgj~.f],~s~.si :sek to[ pu hlik lmf'iJ.-uk m,~rn,glld_n ri t; k:a~ iD :5,( ra reg! pe n i nglutan ki I ~ e mia.,

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Fa ',[0. yang menen ,U ' .. n reliabUi[..1. Pel·· poran Khlelja ad.aJ~h ki nf1rja Oli,g 'oi a~i pelaI" 3 n an. .pllbUk~ pii [rn h.a rnl metode pengllkwu~,~ln kin ~r~ a .:v,am-g d I~ pi kat dan an alis is. ,NUl

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linggi ridak ~J .. - u ters e d~a 3krar. k{tm,~lleb~~as d;un k~1 id~kpa~ri~n 'Val .,SI ~nel~k3[ pada ~um'l[u kegi.arafllf p[ogr" m, pe ~ yana n plll,bl,i.. Sd ah satu asp~ k ki ner i!l dapa ~: diu cu r seca ra . (il~f't namun asi~~-~ la ~ rnnya haowa dan-at d i nk.ur sernr3 es ~ mMill Se.lai n iru, cad;:l ju("a,

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k.eGii'.Il1:3~. "dlaYi1ln.an. yaID1l.,~ . Ja at d!mukur dcng;].n ha.sii rang d~.":~p3i'n}~,a d3.D[i ·5t;"Cara tid·~k

~m,~.ung (Ou.k.,.1rnl den _. n. bukri )Janl .~~l,so.lud ... Pel· po-~.n Kinler'!ahemd3k~ah m11t=[1·. ril.ji. -~n

pelnbahM1IlJ'l1. ~nas ukuran y,a~_' d'i,pakai" ~hilmgg3 lingka.t renabi~itti Ia.PtlF.3J11l U~M~p tlngg,t.

I. :'D'W~[ k~Fja Ofg3JrlIil; -I, se.k[oll1' p~bl ik, ,me[tg~ 3,la,pi, bf'ber,~p,a pl(i,ruingau peni 19kai(aJJ ha5H dan p~n:vcdiaal1 pcl~y3n3n yan~g Icbi,'h C[Cklll da 1 enslen .. Perrame, k:cku angal k.ol Rl p. . e ~ S i .ran ~ sebe n tTIJ f!' "ya ~ /{etlua: ~ SoU '~ ~ r m en:go k II f'- nIl [In gk U ITIU n i kas i. ka ill ~ Jj a iIi1 mer 1:1I'-~, .' {n.,i. ·-~.n .~: I --'. an p Lk5~Ulaan .plug,Fa· . re .. y man .PiJbljl{'~ Kt.tigtl" n~.anisa5j sell (0. p lJb~ ik mem "3las i s.bs~ a n 5 i :p~13y,iJn an W-~ h UI k m tllcapa i bas'. I Ja-.g ~eb'i ~1 g pl imum.

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.~ al.a.n.gl n ya ng pali ng s u '. s ra rrns,.ioll ] Idruanl me nget~·k - ~ f-km m a najem C III d.a n pe:·.rn ya m paJ 3] n :pe~a.'ya.llan. dal~~.m ~ektD IT' :p ubli: k ,~·u~.~J3b .f~ FuJ,alh my,a It i nglb;arc rl'c'rsal n:ga n. + Pi~ttOO. sekJtt)' .. S W ~·t a t·~ an, bany.al 'U 5311 3J 13~ n, n'f,a. ,dahl m keh id. III p,~' 1 'f ,St; pe rti ~u le[,i k ~ ;'itU ~I d;;-u n ba h ka(iJJ 'p H~,pai_n W :mf J! kump(ai~i mem:l[,u iOt]v~~iproduk: al3U pen' m1gkafan pel~YJl1all!lJ. Organw~ _~ W swasta nlem- 1~1J 'kuaJila£ da~ hafg~" Oi; sisi lain,~ ~mal\ai lay_ O~Ul mtne~UJ . an ,pll'od.u '., mana. ~;.r;Qn··" RFnyediakan nilai ref' :,mk~kMi.d~~·3S Ut~·birli,~k, ~iau barga. [f'1l'b' .~k~ .r;ern Hi h a iii p fod'~ k ini d; d~Js ~ [ taul . ,ad ~ .nHa i 'Ie rba ~I k da. 1".1 pc mD~ka i ] a ya.n a n .1

Br,e.akool me rUIa ka jrJ ca Fa u iii -:l.~[( - ng~den ~i fi kas.] Il)errnl!asalahan saa prC!Jg ~am ci 19 san aM n,

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d i '., .'hal ,k'-' WJI ol~b k saJ:ahan ,mek . -: is, 3.m u cuaca if a I] t bu ru k '"

,Katf.gorl. reseons ~ u~5io.ner-\;)lam. ~i.1r\\·t'~,e;nggu._U3, ,1;jjUyanali seharusnya - -~Fan,:'"arruli; [lUlJ.fll.llk membm.kan ,a!la:sa.n .lmel~il!ir r -In.rg·'_ap~~ - be -, ,pen,g,:;,uM tcrh~-_- ap p_.ngr,am. :PiL!m,§Qlahan, ai~1 men.uru[ k1rqIO.ri1l1 dapa . lLleP1b~. I.~~ 'pro,g~, Ug -·llk 'menl-"tahllli ",_ ny'b~': buj~ ym,g kurang lme:~ml iaskan :,- an ':i,pa, "ang K'b" fu~n;ya djlaiku'bW1l, eli RUJ]S'_ men,' a' - _ rnl[g •

.' '" .'enuji has ~~ ,§Ulda be nmrna un uJ.k me ndapsrkan peD; ,e'l:u i f yHllg I[e[b,ihm ellyel UE ruh a tas k~ - erj a :S~~ra kes -I u ,um.n '",

K:eb, ·nrak_aR :pm:~m '-ncm:~ .unyaJi I~'b~h d(ill_ i satu run[dikauJ[' kineria ~iC~lJai ,d.cng.am ktbUI_,u'bar:~n~r. '_j i i n,dUr;~~[o' ""elr.a L rpisah, 3I35 su _U prot;mm ~Upf men r.lt unruk dila u :aln~ ,',. mun~ pm -ram j ',;-.3, harus 't1l1H:n;gu,ii. $c,p~rd.nlb'E 'n ikuJl10r

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kasus, :1 ,_,~~ rangl~!rb'ilI derIlptjju~il 'b"rHpt :~n _ mt'r~ukan 'ke'b;;ni-ladan daLm pe[l,lu.jian, untu k: mend 3p~Jtkan p~, ri m'bang~n, y_~ng ~imbaJlg.

(9)

Pen . _' fru.~I-- ,- ta, ',~ nc ~j .f,abg ~~, til , . n i1W,J I' in - Ii lkan ,130g ce ~_ 3[[ bag;, prosed U r baJ,[f'u un~uk me 'b~'n_u 'm·c:rrug ~'!uas;i _';C·b.lhasm~a11 'pru~ sm ..

'Ke_ib d~_i_.a kineill"ja, menlauj., -,', _" ad.arly_pertrf1,asllah _hi so~[u.sinya SC"r:in,ska'ni [i,dak je'lasII' (- r;u[gr'L m-n diJ Prl ( bl!Jf'ksp;e'Fi men dit:: ~~g~n pr IJ ekatan b;;lLFltl ,~~n meD.C 'iIJ l~n daca k~of!.r.~:a, , D[uk OTh,~m ._f:r'k.~Ea.'k.lf11 ~, as't Seb~.uaJl ,pr-ogram d,~np_n 5,is([~M Jl nsukuran kiner]a ym:·' l~i-damg b'~rjaJan. d~pailr terus .1.1nl:DMunabno),3 u ntuk mcngnal. lits:i p,IDsed.ur ~ eta l ~cb:i j-I kLn bare. ,[Dial ii .rn beb.~rapm va rias i ~ C'lral ua ,i pro'- ',_", yarn'~:1 ~]l' n)~],u:ruh men' )unaJka,n da~ .. ,' I~.as~l~.~ ~)m sini. beb~,rn·ra ia,'lllgkan.

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,hausi1 soc.3J , i n'ten_5iE

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Seda,p ]Iporm,k.hn~[f-'.' ',flI m,en'M 'lUcan ,b35ru~ yang di'b,;Jrapkam, SCCaJlrH ,ignit1kan~ Scmnmra i u~ seti ,P •. ~$ttn!1. pengullu.ur.l.n k~neria hermw.ud mfE:';~;~usui pe ,m s~hllhm ,~'U.s~~ ~ se~1\ingga, .mmaj CIne 111, d.apatr m,en ~~ a.i ~apdah ri.n d.ahn. kOKbi dap~[, dj~ ak..n 'U[fIJlwk ml~~ih hM~~ yang di i'F~g~nka,rrn"~.

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kom~~,I; ,ns~ .. ,u dj_~D, mem . kria ran "iGOf,Hn3101f prore'k. Komire ~'nl kemudi~Ull m.fn~Itl--k5~1 kn!G1 darn daerah mana ~aD'g termasuk ke !d'~am usaha, dfl1gan rnenggl~rnakmn 'Ii~g,a kri eria i ni:

'~:i~pen ti "gu JP~ -3ya Iilan un tuk [:u j - - an j uri sd j ~t~ i ~

• ,_-,umlah \¥alP ran.': perlu d'il yani~

lIi Pe a~., anan YW:I' menja 1- i ,'elll(am~n d am swasranisasi,

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~ 'P~afru .aJ1. peli i~'lerm_asuk p- _'I[ro~j~~nve-,[[i,pi1 d_ m komueikasi igawar dMU [1["

Ill! P,'flJg1Ul [iOiHJ[a n sam .. pab bak.u-u~ rm asuk penu rn.pu ~ an peru m1.1DiI- '111 ~ d~l u r u 1311 g'i dan sam c~, ha1aJ.m~rI.,

'. . 'f:'r,aw tan ialan ... termasuk er!i\-Y_c'31R dam perbaikan jalan,

Se'ba-c:-- i m ti ik a ~ :' al, -mi~li~. "n~wi!5 m em U,I]JS kan It] n ruk rml e m ~s~u kan pad a t u]u h k,uta r erbesar d~ ~ ~.M ,Ill;'eg~_ f4l_ 'b'ac1oo.. K· o,rd~,!f[a r~ - p rtly~k ke HI udian be rse m IJJ del'} gMt ~.~r.;I,ofJlIJol. :pe~lan. d_~ Sert3p ·D~ pel~yan~_n yang lerpill~~h pada korea in~ .. Kel.om.pok

" "' '-k _.!II" 11_- L_ '"'- '" d"'II- '-k" " ~.. 1-

'~ru "'emuu~an ,i!IU~m'M I!lSIDD memoenxan Hi1 IK~uor ,. merja paua &fUap' area. ~[ile aY,3!flan

d n pe n.g~.m ba flgaJ), d.eu n ~ Sl tID nifluk :. : tip i nd ~ karer,

Pa..d!a_ a.wd pro,~k!l .[PMlis i·pm men ~ ~I aj- [I i kc mu I1gWnan k~ M] ru [rull yalil g: altaD d i b1i1dtl.pi ke nik_-. ,me~~wmc,a~l p;e rbandi !Dpo. hia,.~, ,;--;OCIll a, j ur is;~~tlk!l kare ~l a. perbedaauJ j].:nJl~~OOl dan sistem ~k.un~a.nsi. Kar~n3l itu, )." ...• G me.l1gem'b',alllgltan m.ode'l akunrans i untuk ~1l e [Dims ~ ~; tasi ,pl:li1gl1'mLP ulan in fg rm a;s~' biaya ya n;'~ a ~l at d·" ~1 t;'rban d i"n r;kcum." Dengan mr'iI' Ii'!N " '~~I 1 m" ~.d!. l ini '~~~'H d'·· p'<fil--~~k- elom pokkan d' 'I 'm'p;l'1it' .~~ teeori: lIlui~n,FI~[' ~[, .U'U". 1Ii:~ ~ , ~'i3i;;"" u ' _ -'G_': ·iU:_1 .~:,:, I '-(i&..&J ,- " .... am ~_ .. 'I~!l ~~:~',,",~v" I~:'

. _, el a,m~ pf no,maJ. ~Ul gs IIl.il n:g, dan. p,en.geh..lal'-Ul o.perras i . . iaY·I. pu.satt'ddak. 1'~ngslJng

Hii ay,~ 'p¢'ra~l aran

~ ,i a,y.;m faJ5~li- as

U-ntuK seria -_ k~u!C!ori, bi_aya. dan [~,pe pen,geblofoD yang di,perbandingkaD~ ~em,u.di,111 didet1 nisi an, Se'brlgai .. pengum p ulan a.a.raj beber-,pa .n gllf ,.,rang d i ~.apo.[bn. me r,pal~an 'has~m elemen rlJur~:g~ 'be.Ii~M:an~ Supra,a; data' _arne: d~gunakan konrd.~.na(t): proyek. ment;'"

h- rn"", .~,i ,21~:-r.- n:,:,'·-n---l-~--In~:il p---n~~.JI".,~. in~: .. masl lapon n,.~<:ilil'ii',- d-i!f.'1I,lf\l1J"ra..k:JLn oleh JuriSlliksi

, ~lIH~ll..n_ __~au !:~r go l~U __ ,~ _: e _ y~~~ _ 0[( 35 __ ;;J _:1 _ ~ ~_Ij4~g . __ ~ !J~" _ _ _ _ _ _, __ _ _ __

u nn~Jk nm·eng - -c lari tika:si 3ll·au merevisi dara, 'La por, n i u risd ~ ks~ m ~n,ggu nakan i ufo rmWii yams ,- ib3fl1gun oleh u5aha imrli untlWllk 'mcmbuat p rub.~han Ipa~a ['IIil[f;',a:--' '\vak- U. ker,ja~ au_ran :k('rja~ ti.l11g '[~n pel ·~t-i d~n~_ endekatan 'IJ,?la) ~Ul~Ul [,uof-esi :P:mda. QUI kota i n {o - Fill as i . ,f b~Ul,di n gao. di Gt.I nakan un ru kmen g;konJj r mas i po~ W ~ i . ebjj aka m. f,ang d WS w draa PIIUa 'pel a,yanatn, d m~~, [- i n~ .~ ',i' d:enpn b i 3J_Yil yang I i ~~gg.~ po la~ ,J u isd ilk5 i y,ang; Ia.jn jLP melle.rnu_: ~·n. b~h'w,:ru mC'nl'~ll-_fbt~ l,ehth ·da:i rat4lj ... r,;ua til1[uk pel;l,yana.m ~rruwt!l£jt 'em'bcri' ... _ n k.eStR1J'p"',an h~,gi pel~eria\ \~ '[Itasi unn l~- m.· tl"n,pkan pekerjaan serel ath ":~, fli ~s worJl~~

iii!!

De3~r1 t m'l r'5A~i d iMaknai se ha ']a 1 '.Jep~mjh kan keUasaaJlI yn'tl~ k m-e lr'Ie 11"1 h.J~d n na sJb ~~ndu[i da!1 mernl~~ I"j,t~ .. . -~l'li . i!'i!'I:enc. ~'i!'!l~; -u tj_nyr1 u_ ~u. r' ~ •. ,]I!;!!!Ii""1[]

tLij ua ~ Jlan~ tplah dj\e'pa k" rr)~~ b-e rs i:lm tt

'e rna lll2jman ~e')~~ t r,alj~!J san9(1f oon(ana~~

P~a~- rna ~ ~JI'I.a"" ko mwp CitOfi!~,iHl1i ~ ~e rrah ~_a.n.ga ~ '~p, 9-3 n~]jJng pada ~ m~i~a i m FJI'em~n. as;~ de5-f:' nt~'af ~a\j ~t!J se.n6i~~ ..

v~ fissl J)~~ah!:lmaft o1oJ1l0m~ d~rllh {efLCin: d.en~Jr, lpem.a'-:-n_aan Ie r hI~ d~p iiS.a I·i,.~-i!,il fJ ttllM()fffl i ,ddE"M Mi.

• I

"1" '1 : -, .' ,,- , Lr-on'ir:a! - ,Qt.-, i a···I··j·-' 'a:·i ~-.~

••.• ~ • [!IIIl l ~ f.\j._ .... ~~ ." __ "_ ", ,"". ..... . ..

,Kon'sep men'urut' .!OiOidinei,':i (",,8'3,,:, ,1 .. Slm Smith 'f"IU51~ daiIJ ,Mills (1!82!,J R,on<in [Ii .. J~:m Cheema w.n ROln-"~il1eU~ (19183) me.l\l,d:·eHFlJ.i:;,oka£l dfs:e.n.fuJ~!las.i i- 'blg-l-~ perpindahan I~)!nl~~n a.t~u ,pembagim . 'llJ~n daiaRIJ pt~_ft -naa. - ~emeri -.~ -' an ~

:nan'_j'emen~1 I~'. ,pengwubian' 1m, usan ,hu:i umm&-bt :Masianal. Itf ingk~u' aern~), Pendap~~J'1! ~ii'w ·f3·l1Ig rerkair d np'o I: ~~ntn~~5~] .' .. 'n Ikk'iJI;J!3rn ' ~k£!mublk .. n o[eh 8,;'~.; ,":milb (l98151)]i ya..kni g;b· .. ·i ·prola ,hWJbun,pn kekusaao Idi, ~~rn ~jngb, Ipeltlefil1l[3h~D.

0'11 'h 1--"' ,I d ]". ~ d~ I' , 't- ;0;' "II" 'k· k- 'k·

ien ,~[£n3, 1'01" •. esenrra I.sa~1 sef.D_g . un !lmal .Sttl~' -: I. -.m I f jill .' C_UU3ID tin ::~~"

me nen I: u kam n a.~j ~ -, se 11 d i ri da n m e ml,g!e 10 I a n r t U D. u'k men eapa.:i 'D.'o U . Ii) :ya ng u:-i aJh dis:~.pal.::ri bersama, c," 'rnakJn~ an ulf1lmk meng;u.lJr dan Menptru~ nm1M, mngganYH. sendiri m.c. upak3l1iiJ co.-til11s].,' t! -. m:,:_ ·0 lIuna: I ., j! ida"'" rah ~ '_ 'I~;·np_- kar"-~ Lin" sal~ s.; I r,u mak ---, y;~ -.g.

~ II 1 IL.... J i~ .. d h J ... '1-,,"1.. h"iin"· ~I. -~ - !b b .,

S~II 3. ~ III m'f:!iK.aili igjta..ll:l m 10 ~ ono m I. :.. al(;,l"~. ~ . ·.'O.~.iIU~ ;p:eIiD~I3.!.ft;lf~twam.. anwa u. ]~'. :a:pl

eve ~ ~~ m.c-rii n nJJ~ an,

:alanw, pm~l' 'nv~~ pemahaman de&eJlu'~iSs1lS·i· n'~t "bnr.r[as~ ~. ~or:l, !di .. a

,01 " l"ll"'" ~

..J: L. ., ~. ,.' " ..11..... -=-,11. d " "

'p' . .u~ umum'hy3 'mi'",ijfNl_ll]JlfU pru15 'p-pr, frullp !O·orHUDI ~f:[UI'-·nglr:l ,lor,~.rpn!ll_ lH fM'!;

ber.b~d1a~'beda., pfrrbroa· n ,pengertian ote nomi ,in.~ d1remulmn.~ 'b,wilk. di jajM-. ,pmerin~atb. y~ If:1 g S~ t ill a3 t' tAlr u.p l11 n be be 3 '(-i n ~(.

,Rg--a~1l pemsham, I konsep Ot.O 1101]'1 ru daerab, ,sam,ga:n: te .•. O'_U g _pa·_'3 ema] 1!li'U'ru

"m "' d" . iii i'" j~" 'K· ~ IE: d rru'''· iii

- -!~Im· n[:~~J I: .', ~.~ -'·I·.iIi:'E"- '!FI- seDuln· _ .... , ... '. i,' -Hi IIl\:iP'Bl "P-3iA iilj}lil'Iii"j "i.". n~~ : m -1.01 '~.

m p _ e._ c. .~,. , ~ .. ilL .,.r iIJ.S~~.1 1. "" U. -_ .. ._., .,~, . "~Ifi1'ru,_ l" "!Ii. it',.... J:-_ ~ ~~~~" ,!U~~ . csrC'.- I!i, ~ I -,fiU

jUgl SJLlJl.gart [,~·rb'~r denga .. _: kemar""uan pembangunan eko:n,omi dan-em .. amm prakrti{ .. pr twk: de 10ktasw d,:J:r': nei~-al'a tersebur 0, Se ,-'[',till ,sHi:d, pemb.- n!_~nan e ~o,i1om.i d'm In 'o[tc5ia masi h d i had ~lp kJJ n pil. la ,p~ rso '~an keli ~,p31!l.ga ~ : n ardaerab, }l'3i tu ~ 1[3 n [awa - Ra~ i' ·d·~mf¥lfl luar JaW31 - Bal i, Mall,pun ' .. ~l,·am :bmsan Timur In O'iltsia d'·gan Ka~,a.san Bara.l Indonesi _~ .:, .. ' rimpangan fillg, 'er,ing dimani for" ibn ':e d~am '_~nu.wlk kerirnpsngan aru"ra, pus~u d:~n daerah ,ini dlt:h· bkan (deb m -, el .JY" un~!llbthm, ;f~\(nlom.li ~,~d~rn a Orde Baru V,- n I' cender - n~ meft~ruJUD (u_n~:L::~I~ .. 'U!3J!t- Ke m ;0; nan. RPm b:Th.n'~u,nIJA

- _. - - . a I .1: U tli .. ~,.-. _ ,~J .-' - .... . ... - r~ ,11;-.. -

. "konO!i11 i [, i r i d.ik lc pas da j ,si s [em :p~mcFirnd an )~ ng sanp( ~t:.I11. fal~st j' .~ 0 le - ~ ~.. ren:1

; ilI:!Lf! ~ b,anyak pelJ1D~ci n r:ah -~3b II pa e nJ ko ta berh 3J fa P me n ';- - asa.~ s u m -;, fi-iU m -r;[ dap •. Qtell!l w31, ]rd n,g IT!I.m y~'. m - ang liJa it pc n,dal}J~nn .' ': t i '" h,; f\:ntakna~ ,n 'pc· ,'.' . -"'lL 5:11 'ID b:t;r daya QCl1d(,!l1llng ml,~ndO[i[)lflg daeran Illnmk le'bih elksp nsi - d3)~im.m~~,· _. ~!3~i, ,5lurorilll;er pli1d-_ fHltannY_.11 'ehin :_'3 'k.urrrfHk, al1,(3rdac_=, h malJpinwonlllik _ 'n't I·. d_;ff' _~l de. po PUy [ n~ lid Of 00 [t,g. Si 6u epiUlsif~· n i ~ u rr _ _[I h nf,B ~U.dM' diilru oj D'" mt d-T~. . '. ! b~f} 1" n ya ,prmbu~ t Jl pr:rarUfc n d3'~ra~1 ,(pc d- ) ~ ktu su~.n,a r~aDg .n ·h,,' 'If]i;lJJl p -j'a dam A;'t iDUS,] daif:! ~"'a:l, Yaili1.,g me lfut,:ibn d lln rn i U s;a,h ~~

V!l,,~'asi~' Pf'Rru3h-m3f1 olo'tlll'f1-n'i ,Jac'rn'h tcr!kiL· : i,e·oga,n p~-'kna- - 'elha a.p 'as- ~ ... u~m~ gm no m.i d .. _ rnl1 + '010 nom· da·crih :ad ~.I al, 113 ". y.a ~'g d l m il 'lid dan mcldar .u=jw - bm ~ ~'i nJY3 ,- ae ah [eF~~bu~'~el.1"~akn.aan ini da,P';Jt fuem _~UJ'[ da~fajl '~~enin-d3k s.emaun}f3 ranpa kOn~l"DI ~ama ~ebii d~'F~ l'UAS;I~'~ P:Cirnaiknaau i'lil~-"ctla.\{v,an~Ul delilg~r~l ·-='a~~aJnl y,ar~l,

~.1__ 'ilL.. -b -11 'I. ··d I,_ ~ II" Ii_. - - L ~I __ , L - ._ -b h-

mcnya!t~.B lIlJ.il .' wa, !ll!.a.Cf:2ll.n ,. W 3.1N: m.em I ~ I tli.1, .il~ otonOD.1~R_na. n~· .- .eu . ,'Llrlt ~u "GHu .oyr!

l ....... ,.... '1 III 'i ......... 11" '0 - '~ . ~ li_....................... k-J~I •. JI

IJ\W;"U ml unCllJ se-·c~ .. P ~f .~ '·cncst flrl~ f~- I JUl.~ .• ~.', " ~WCJ.1!J angm nf'~ '·re, .. - ·~a •. ~ "!frau] ~

·~nga-- n 1-~;c~l'I~t ,lin, o~'IAnAimi d:;!ii ... ~L"fi',[' ... o11h,·m··i!,.,~rli·~n p.'. '-'m~-I'~ ',M, !!'-ii!Ii h· '-,r£'i~:-.ift, :m-l ~ ~.~ ilii~-;i'i;-ri

'" . Uf . !Ii ~u v ~""",II.p.n. ~ J @i. _. DC.,g . _ .. Ili" .. "_I!l~ 1J-'ll'... ~ til ~~

. . ,

deseor:ndMas1. .P~ 'Ir.r-akh~. .~n[lalJl ya.!ng ~fri_n'g dmwtkan denpn k-ousep keu.- Man

'.···~ct.a _ _'_. Rc-ub_~k ~l1unc-s.~_~~

1!I.r'"

A'I'nad~m~n UIU D 1945 mertlad i ac us til kcns~.: LJ'St da~ m pe filE"~ apan k.onsep QdW Ii 'te-nta ng ,"~bf ~ I(~ n ~1'i"iini"i;'fYiii

. ~~.JI'!'. '10". "0;'''''. !IJ!'!'l

k~padi!l daerah-da,e~ah.

p~l'SI~ I ~ ~ih~Ull, rerseeu L PI~l1)' er inlah Pusa ~ Id:Ui1IJ di'le ah oto nm ,~~a

1_- -1:1, 1'1 II il'r'J 11'1' -,!Ii' i~, K€:' , iii. "",~iI,, ,L. _ W't.

P3(,,11 ~,epada,

" '1 .. 1,~,Z Dlss,iilr ' u, ~Ullfll i'e'laks,aniaaln DIOI:naml' '_dJ,ellra:

Aiii'1II"ii·,~,~I-'m: "0' ,U' :,U, "D: '~(lASI n-l'" rlf'jj1~'3U ~l,jfO-inii kj)n~:r";'i: ' si .' -~ ~"fil~ oenetaoan kOl :SC'P' Id3S31' 'I '-n[m~ n,a:~.t!!Li[; "e '-- '_ /"1' _ e~l'~l J:L. ~ ,_ I!!!II ,-.( ,;;!!I!l.~_U ' ~,. ~!!!,!!! ,r"""'- _ .. -,r''''''''' , --- '_' - --- '- '--'-- --t;I!

keb i,I-': - n otenomi kepgda, d -eraft-d 1'~["Jh,,: ••• ~ prk£mb31npn Sf' Jar,~hny,all i,dti otenoml aacrah itu, D1f.~~1,3mi b~rb,~ai perubahan h lnuk kcbij~ n y(~ng d:iM:'b,abbn oJeh k11~[n.y' , farIk-meWillr~k di kal 'OSlO e] i'l ,p~1 i~ik. pa_-., :mas-anya. Ap'b'ila 'er'kemb'a.n.~l otono1llnl ltberah dia. 3!I:~sis se"i~" mhu.n, ,[,9 5" ' "ka ,p'rubah,";-,e Mlbd .-~n ItOf1!f s~ Hfo~uln~ 'I=crlihart b-ln~t~ ditcntukan oleh .~a a e~i', lltJl~i~ik yru1.,g: b~r:I{J-UW ~)' a SUI, ·-u~ ~. I a, iru i[ ·rlibl[ .iehts' Id;~'l3m 3, uran-aturan mengenai pm, Jirru~ah.am d;m;elJ'd-lseba.ga'im n~ ,y$lli8§ rerd3lp~rt d,da.mUU be Fik.u.'~' ini:

i ~ 'UU N',o., '1 tahUni ' ... '945 ..... =ieb ·iak~"n O~onQm i da:erah ·p.~da ,nlas:a ~lEl;i ,'eb,ib, m,en~,-Uc-, b!er,ad-uul pads d"ek0ffi15Cnl'L_si" :'-'ep til Daerah hany -1 :h 'kiep~Ulf;;u]~g;aFrn 3D,g~Jl pee meri n. ~ "l a n pusat,

'1 U U' . "r" jll"J eah . 11 ~l, '0 -M.; .... [ '~I,;· f!ifi,bl~lili 1i1 in.i '~l ... ·b· .• t~:;o'"il,.,e-" 1'1 ~I'~,'ru)~fti (L~ru ,n,eb"ih

.... , . 01.. £~ ~,A. l!l ~ .Ii '-:J!O IJJw;)U 1,~i[II!~ "M,I ~. ~Q~ "'-"""lV wt,.,..

f~~ ell 1 'E i kbe, ar ka n p~ iLla dese ,n rral ism ~ * Ada, d ua 'ism,e pe', an bp' 'a. d~~lerab ~ rdli ~[1W

s .,. --c., ,- •. ," i . 11, ~'~ 'I -lit k_jl,_..~~ 1b, id- ~ 81'~ l3.in ~H e II .~ adi = r~3Jf III -Ioernru;m :- -Utr~ltw

~ ~:u piJJnya" ,~$"an eS~JL ~,[L~ IlJ ~~r~~~, ... ' _ I ~ -' _u__ ~_, ,_ 3J - Ir:""~ .. ',' ~ _

3., '(JTU '--0" i 'fahu 'I ~,9,';- '~'_"l~i __ kan n·_nno.mi, .Q3"e,.Wl p,~ m,U3 ~n= ,masmb he"~fat d M,a··; 5,' ne, dim a n a 'kep al a •.... ~V~ r-ah be n,anGG,UJ1 g, ja,wab pc n Kh. pad_3 '_ P RD, 'tt;;[ap ~

~ HGa, m.H wh, aJ.tilli[ ,.e meri old pU5,a t,

,4" PI:'JiItl ipan Presiden 'N'! )I.,if) esh un. .~ 959-Pa"a masa .i~;, kebijmkm (u;'oniQIRlrn da rail

l b ~l . - ,m., .. '~, - -d-·J· -. ;-,-, - r-· ii" .,-.II-.~. ..• ... . .. , . I~';S i -1· 11~',r::",~I,! d~ .... di3.ift.%L~",,-,

e .I,l .. _,e le,~_u_, 3].1 p~ a ue .. on~ nl ... as_~ _,. _,el:JJl_,U~, pe:rrupre I _n ~ it _pm ... c..,_",c_ " '_,_ ~~[

oleh ~rne,-j,rmi, pusat rerutama idarw lw~n,gim p~Ulnong P~,]3"

, r, UU 'No. ,~8 'tabun , 965'-Pad~, mU31 ~ni ~{'e'ln~~ak:m o[ocnQm~ ldae_rah m}en~tr~~_cratkm :pada desernmlisa:si die.n,gan meruberi ,'n Dlorruomj '1,ang seliU:u-I'!JJ]~n"ya 'b~g'i wfrah, ~ed_··ngluun dekonse'I1i[Fil~i diterapkan :~lan;Yla. ,-bagai pel-o~k3,p ~a/a.

6,., U U 'Nos, 5 lath U III ~ 9?,' Se 1(:1 ~1 ,1~ j wi nf~ (;, ~.3 [). S "KI . ada dM FOr I,flah mJf:rj.~,dLill kevakuman .• : a.l~m,-eli1ga·u.~r3f1 penyci(:,rrn,Im.aF3 -:n peme{n.' a,b'il) di craib i mpaJ dcnp n ,d; kel U3 [l'3J'rI DyaJ U U -, 0" ') '1: _ ,. UJ '" '1 9' ,.' . I yai .. u dese n er l'is3l!i rI deku ~····_n ~_:'~ l ~ dan iugas. perban luan~ Sejal n deng;mn kebi jilin ie;konOM~ pada . w,all Ode. D,aru~, :p'ad,-', masa brlakuny1lt uru' 'Nn.. 5, tahun 1974 pmh~ulGuna.n, ~m.' n,irow ,~5t1, sentm d i b,an·, : 11~ denga', po i,·_:~ :k~ ~ad~· 'prn~f;"a;pan- ,ra ~ proses de palm ~isasi, ~'f:FlaJrl. 'pm,~ ·~~rru [~al~, daerm seo ~3 h-olah u;~~ terjadi dan n'H~ngg3n1'It'i ka nora ',cnpn ~ ran : ;·_~m ban,pullam

i! d~ .' '" _'II

V !n":' melllli,3_" I' su nas O[l!w;.

~ ~ J

1 ~ Ll Ll No, ,2:! n;~b u n ~ 9·.· '9- Pad am~, j n i, tdt',·rjrld'ru 1:a,!5!l pc ruhah~~] )fm n,1 m,en j cd ~ itano pemerintah dae.rah ~~ba:1. " I ·~['ik' senr ,mI I ·alamp~ll'yel ,-ngl,3r3l;n pm· -rifl,lMJ~J'~ dW1 pemb an_gulla.n ,d_.: rrn gan . .ne0tieda,pan .. - D, 0(0 n'O,"m_i I iUas~! 'nya,ta, da L1. ber, , ~~! n,S ja,w,abL

8. U LTNClI ,3,2, "'rabun 2004-R~l~S;, da, i UU -, o, 22 rahun 1 ~)i["9 menj'adi UU

c '-L 20"'0""

,'~,.n't] 'I] ,._: / ' ~

9~ LlU' No ~,3, Tabun-'~l·4--lRcvcjs~ cia i 'U " ... ·,_'o~ _ ~'5 i[ahul] [9'9191 ,ln~f!lJJa' -_~ UU·_o 33, Tm lJ til ~lOO .... "

OtOli'HJ mid ae fa h fa rng

s.el Wl5nfijas~a aa I'am !"'i~ 'n ~Ii~i ~. ~ ~mi

!.J ~ a I ~......- ~ .1 !!U: '!oI i II'i!io!I' I.

d~rn bOOayill jus.J"L:I a ~d.n meAdorn~g i·~\f'g ra~i ··~~'lAIl"i·":i!1 nQ~ ,#,1'''''' ,

Neg~~a 'Fedf~d~i d 1m?1il'~ . Ioleh k~sep.a Y ~ a 0 sejurn lah nega~a oogian.

men;e-l1"id i urg en~i r, i\lISI IlJ U 0-0 rUlm~ Daer ab No.,2 2/ ~ 999.

snmber dj5~nr_ ... fM;, nMio.ll~" r~tld~grm'l .keku~~'lrru seperti in~ ···,e'~ah. me 11, -,h,· silkan K,iu[[D~.d1 ke~,'u . esan ekOnOlll~ ieit3p~ jup ,~oirbaiJl §o~ia1 dO<ir1lJ ·~olitik (J(Jci,1 ~<~nJ"olin,ai &:1]_';,11) dan. k,or'baln k~maWU~I'33n l~"~13 k.ri~i5 multid~'mr:n_5i,on _I~ y~nilG b __ ike ~ 3Jnj'3!IDii,g~l'n

> elum d:aR ~_(-e1_ h P __ ,id __ 'Il ::I-t:'harf,o tl\fUn i_,~ vi 'jnlc> __ na k ~u .0"

Sb3.l~d pori d 'I," .p-' . digJOa ~mm~t, P ~'.]'. dibu 't ~.Il.a[mJ] pillr.ad~!mjf! bra. -- ,,,a8.~ merupakan JkJi'!baro n--ar~ INJlr,w.igma ,~am..a--~rs.:bU;f'., I\:n 'nl-I~ pemisahan ki~I1a!a&an antant ~c",isla{" eksku if~ ~'arrn 'VUd~katit S('na --:cnr_ fm'i. ,kcl~, .. ,- "-:M ken~da d:~,crah

~ ,r~~

roro:nJ,om me ~p;aJl{3n pr.,Mt'ondis'i pen,gh,o[["-,~_--~_-_n, '~eada bu~a,ya IQk:d~ baik, daJ.- m ,ani

pc nset.~lH n '~'Ollc-~ I fIOCta') lr1:uJ'rtJJktlgf!)i m,3 U pu n k'fje n i US3U ,-0,-: -, (iDc-(J1' gn~ i _VJ)~31n,g [i.dak, banra, akan menjamia .~u aI~5[rO . buda.y;l, 'eel_a,pi j ',p men om~g, ~n'r -~ ~,'-- i n -; '~ODaJlI Dan, k:fd!J3,t dit:s~',nr:~a1itsasi snmber pem,~_ap~'t.M1, daun P_D._ ,~r.D;am pen-_Ipa'arn .nasi,anal

,~ .. -: adaerah otCUlt.lM liC','i.~ ma.mpu meniamin .pe.mCdraatn d_-nt'.ldi~,,~_ ~ Sifls·:at

. ~ d mh· . 'I .- ,- '~da·- I" "k k- ~. b-

O~nl:mi' '"Iii. '-,- ,:.'Mil'-- - ~~- I.. . - c n - ,: . .-,'m em bt,:nu pe rri -. I" flrno,ml i ,~'n -'illli· ""'-'l'"'Ii

l!j.cO IlJ _ ~~. ~R g iL1I'''''~U U!!i:5 ... wa .._ ~ "WI !!l." ~ ,H U. _~)g

jIJS'IiU abo mcnd'ofculG ~ru.'~~r;_ ... ~ naslonal,

," '·:Pl, fede ,Mi ... ·i.pi~ih ddak illj~ karena ,pgdja w- kru pen,yww~an U . iui . :--ru.'hahatn U,_' "-, 9· belum menjadi 1. ;e,~d'",asiifJl!I,~a1 I w,~,a,upUll srr:j u.miI!"I-tl,:~ _ :_,ak ~11'a .... ,m.en.gmu~kan sept; .. -j' Ronll~ M~rmgun dan,ran.aj . ;" nana,1 'Na5,waJrnaO,~ nc;f,a,piJ jU.g3 ~na, . -iangFl' l~dc3k,~ealist~k," O:iauaatp tidak realisnk karen U[lIUJ-: pembentukan Oiqflhl, :' ,edei ~llr us d ii-mindu i, ole'h, p -. Ibn ud~.an sej u mlaJin gam bl,agim II ,NegM3, .ed,' msi .. ibentuk oleb. kc "_pdAmJll s;ejnmilah, nes - tra b~a.n ~ &mbtmUJkan ~I/_ .. ·· rnbagic D ,di hTnto,~esi:~ ,jIUP, belum ~l~tl~U be.rlan~tlFig' m ulus Ii r~'_'_a.k s_ja, "':~rEie·n.a, I arus memb -. -_~'rkam1 ",e~,~ra llf!,a--W', t"er3n~ 'juPi1" 'bet M I[en:~- semua d~iH'ah rOirnm_ns,~ 3,(3U kabu~u,el1

o Ir- 1U J Ir J

mr,!' - v 'MI ~ 11111:; iiFii'~~1 n..,,- ~ ~ "'lI vii 'iFoill'!'imllIW~ it"" 'Ii'1Fi1~' -iih- I9Ii i~ i~""'" 'iIP- - lb· !ii'~l1 'W.~L d~' f~"_' b. ,~if' . il ~ k""I.ln'~1Ii 'ii!Jif"Ii ~I~ ''l,;!''!lI'Fii pi'

!I!.: - l~' .~IJ;u,."I!II~~J1·g~ !irl_ :'-ilIJji'D~ "'~~_]L'lH~:,"I!liigl rna It - I ~l!wI!!_KJ~I_ : I, _.[~~l~ lJ:aJ\J .,1-. Iltll} .. I-;;U-1 Gl'j',. lYl r\rl;~lii~~l,[f~--u'l~ Jjl ~llID

b(~lJJm memahalmipa i~u nega,l\'L '-e,r;,r.-,-s\ lB'Mlbn ,ada d,aerah at· k'C'l0 mpok m_ng~ D&gflP ,ed ,-j seb _; ~," l ,\\ran dati kesat.uln~ Singbt I: tali pemb D. ,Ukml, ne _- . Fed. -, m"- .. ;, di mndo nesi ill 5!~ ~·f3n - p imi. 'bel um ,e,p31- Qat ,i se ~i wak'l:l~ d~ r~g"' ,adw ,dipa ildlih otonom ~ daem yillDB, seluas .. ~ u- '0\"3 dalam b ~--. ru k ,$usu'ua 1 oeprra k~ ·-_u:-=-n yang be F,SeWa\flg,a,r k,QClaJ isme ~

Persealan :van-. .C' kM·~· d'~llgaJ1, me: idah, 3i1t3J!U urnsan b emb3.!p~· d.o-em kemhali menjadi,

~ ~. ..:II" _I~-i k .,., ., ~ ·UU·' ·0·· ., 0·; h

-n~e,mt' ~,~n -: SCFU ·ti,,~ ren5~!~ -'~Si /rj'- u;siC'nF'na~, t~rg ""lSI re,vlst . '.. '_ l'tOWli!]m] . ~ile,l!a -":

,····_0,,, '2/1999", :;~berapa poinl, perma.sllaJhm cblef1~b- _. [~dw[ de:- kfl[ifRtUd,-

,e[,e~l IU '0 dal3J m U 'U ... o, .•..... J 19'" dan. :;dlma· isasi D'ra d i, ~ ap:;npll] 3.. -a:~ ki[3 b:~:b:H~ PeFfaml1 imprbs~ p rn._ ~aibllU1G'anJ· [1' ,olr'~"i iI:yah (,- . -[ wilQI d_3E Din s Pi,Mlpini~~!n !.

O:~n~'lor " - i:p.lrLmem (Kandepl ke dll~rn ,D.in. D~e~-J~L, Peme:bran ,fl:fuktu,r 0"--0 ~~~i Pemie~'!nr;ah '/Ief~, ~:Iefi'il-d~ dalam 'on~ iii ciri khas p'cn~m,_~llou-: mJ ju -]aJh p-> '" ai daevlh,

- 1'-" !-JI~. I.. ~ ti ~ Ii J.~~ . ..J~ - ..... 'IL.. ..,

'__ 3ln, ,pc_n_ .nl~u.nu .. uw 3fn ~ I,J :_'_:0 pel--- a.f. n nr .: .. _ ii _ ~jj; pe.~fte.":, ~ __ .1._ . _ !lI1 rl~rur if':,,", _ ·.~.n.Wl!U

:cmda yaifill,g, ~f:Dl1Jli~k merupwfI ,:iolu~i.

,Kodl1J.~~ h',-u]g n 'ke ernb~n, anl3.---, ,ela-c_;ut~f d_-n ~Bislat~r btf~{ral ki"mlt- ~ __ ~n sej~~ar, seperli ""iao", 'bara !dal~ ap,t~, ,ali~ p lI1lub '1!'1[m'piilng3Jn~, De ,on IfU ·s.i ~'Cr,ha '3pl U, ',I ,No" ;,/l97',. '11 di-'·n I,be 'ufF m,e ,-inki. ke.u .. aaD ,yanG P ' __ ·-,~It" mncipr ...... ··· ~ ... :rnduhlm, ',C'klJ: 1'.- ... n d Ir:r,m beralli'o· ~3r3 '[tc!oo 'ke pi ,I~' .Ie:~~d~o[ ,'" ,·b3DUlya-: ,ebe' ~t~f

u l[3_m'~ Ia n ruk m ~ RiI,~ ~m_a m i ida n men j, laf..kan ',m,' ~ .', ,rlS~ ~ k p~~a"s· la;al~ k!t!bijakJ:rlJ d~n{raliSffiSi d~_flli Q(,Qncmi d;~,crah p;r.,~, r'ing'k~k~' rC'"~~[asOJ ~r~m)lat;l S~ ~11[rurU~1m itn~ngWfu1,d~kMi bn b~hYla p, d(: t [~ini!,~.t k~R~i~a.~, ~m,pl,(;mm'r3i, a~OUliO ~~;_ d:a~rn.h ,[ehrull bJirny~J - diwa 11t3~ 01, h t~" t ~·-,meJt~~'IJ· (IMr§,tl.£ '1:/~Hg ) d.~n ,I£D~;s~, ,anriJra diu: lobJ dam Jikcor-aJiuor' rerrenru d~ d~~~'m .ah.~a~c1kaf. SmiiUrn g p~fUak!u' 1~'ilC' ,lobI,

re m:b~ ,~ ~ell Id F"'fUn g 5~b.!:ga" P'~ri, I ~kl.il reblu:!ji r fa"~ m em i ~ L~ bettempa _ aJraku~r:~ stik. , ,~ntalia '~a~ ILIl, pnt'd!l ,(J;', p~ra, eJ~te' ~~' ,at, ,hU.lMS m,ya para birlokrilt di d.aef,::1JI't~ ,m~mai '. i a,pa y~Ul _'; dJsebtill~ ,dtn~aJl mOtUMl'tllric lo.yalry .. SU31U 1(I~;a~;f~ nJn.,!~ ~£b i h d i,b~ IT iblrru " t1P,ada a~.a~ '01 U I" -, :am· ~J; I e dari pad , "_tf~'adil_ :nl35f[311.akaf', I:.c:'nda'f:i' dibt ' k!.1Jn hahVhl, p~ua bi[olu~l,

;:n:l.ala~' ',abdl m&~}'~n[ak~u dan rU~gaI3i yang mengufJ.rn.~~ .. ~. ~~

k~pcrU~,rnlIJ~,3n u~ __ um d'~ ~~as, k~p~jlni __ g3D pr~b3d~ d._I'~ gol 0 1Ui~~. K~dftrJ~ p'a ~ elir, I,oka.~ I k~ tl~VI~llml)t3 para b;_rO~CJID'~f dol, d~rn!h, I bih nlell1o~l5j~all1 di rinya selba~airlligu _~ ~ltlnlOI1fl )!ial~iS b~mak Hit D~ r, [I na.sib m_3.5Y' rw[ da' 1l'-.aJ .. K ara k [te ri_5'1 i k i III i [e~ ~ M [\1 ~ me mil ~ ki 'i D n ~raJmg ~ra( de I~g~] .ram~_k(_rl_\uik 'Y~Ulg pe [am i Seb,Jgi '~nnK_u~n.s~ da..-j, te'rht!flI'~~,kl11':~d :to~lit~, .~lllfl'gg;JJ di kiI.tllgan P;!·.1 ,ti[e., anl1.ika" d:a:pa r dip~~,~lITII~ i hi 13 n~ercka Inc'["aS~, b~lnv.a, ,ch; fii1l[di:a;an ny,a [rf~b ~~~ d;,I:ern,mL:m ol~ '. '~!tian .,. aft j~w j n~1 I an [:;J ,.,~; l'C', hun ~lilenll~bJ~ nlell m35yarllkar da~ra.b. l'mp,li'· asi rtLlri p~r~lakUl ", -peI.N" [in i '[:erh~, - ,.p pe~aks~ naa rn rl~mer~IDIJ I an d i ,dae'rd.~o~ ~ an HI' ,:jI 1 ~~ n d~~am se t ~a p pro~~ p~flpm bj b.D krr!i'bj,a'~ Jlalr1Jili ~ ipa_l"a, I~I i,te' loka~ h~bih. ,Me: ~ i hal, kc-a~,a, kepe I i['~ n ~n a a ,~~ f~, WI] hua.u -ep~n,ri n Gil:1 .qna ma ~I i E ~ diiU ip'atJ. kc~rn ~ i rn~ ~11a,~)"ali'ab~ d~~[f _h. [)~ffilgaJm d~mikl~n,! pa.da_ h~k£~'f,lfty3~ b., rb~g~u';1 [h 1[, ~ ia wn ~ i1 yang diun .1'1 tid.~·k' _ eLlih h:u'ThJ'J m ~rlll prlb rID ,reitiksi ,m,ab ~ HruJJi, dan ~~n tinga'_~, ,l~asa_ ~ (el'i I~[ di puu I! ~ .Jail kepe-, {ing~ n eU Ie 10 ~{al i I Ii! ~~fI d i ~i,

,~d3 ITlI3Sa, ~b~lUJlUn.yJt Id\ i-~liSn~[:J p.ad"~ pt;[1iode 0.-« 1:[ Baru,. p_ri~ ~ e ks ,I nsJ f d i'an~n el~I'C' '() ,·1 m.c mdap~~ '~empa l.~. ~,~ " I UnTh ~. uh ,da n ~rk~ In b "G, - r.ena did U 'linG n I,fh d,om ~n a til nf~, s,l·, ~ ~ rn pa r~~ fnlm,o n i~ bm~, dalam rcbutm~t]j ~parnu, ,pcn1c]<cn~~ ,r~mrr~ rn1 ~m. ,Dc m[ . l ~ it1tSa [, ,m" ~a 'ki' Ull d3r~U" siitlh~ik2!n Ilaih'w;',p ~,pt!'ny~l~rn _: ~.,r[J, pemerh' ~h~[ [

jiJlb-,'n~ f!'~~ ;f'"""it.;~, [rJi;;'i'f,,;~l"'" C"-.:o~: a..~~njic:>i!' ,ft.I!IOlJ _i!ln~. ~~,!lJr r,U!w_t'!!:_ J~"U!U Ir. '.;:tIi- ·i,~'

~ebi Ih t oy[a~ '~epadJl a[as n t pa r. ro n} daJd PJd~ l~ef~i" a m_ ' .. syara~' ['t k~r.ena ;;U(DaWl dI~:ihal 5c'bigaJi ;sLilmo.er' keltu;]~rw. D'Clilpn ~ ~mi.~tm,runa n, sepert ~ 'i n i'! ki rj_nl'~ d. [1; t, di meng~rru ~~l~a p~da rnaSJ ,I~J p:nl, p.i;oo~es, pt:,rurnU~t n ~ rba: m~ rnreh i · 8J~ n,1 biill~ I·' til pma'IT, ~nau ptll n d i da~ rah, Icb i b diw8roai

'I 1i.. .. 1' I I~ ':t,.' ,JI "I!..,~ h I ~ ~ ,.11

, __ ' en 'u13 (JIg Jft[ .. re He. ir\,e~ ~an nr:;f ,agJH !Hlr:J.u }.ra.~,o; u_iu-a_ng

da ri kalan~n nl srJ r _ ka~ ~[~(J~ d i'hell'i [en~,pjJ (} n:1 mun 'padi r~s pC:[[Ig~_bi1 11 :_~p~.n~s.a",[ k~pt;;nting;in p~JTa el ire ~el .. ~h :menj'ad,l, p:crf.~mbang:l.n Lua.ma.~ 'Scm!]~Rt,~r-J.1; ru.nrUlruJ },an:g: d ,(~ U1!Jg da . nl~V~ rska I ~C:! it I u . J nya ~31ml pai pada rj n gk- ,I ut!liidc11I 'r9~ bu- -,n UHUiU'k: dilli I'ldaklani~.u il.

I)~ri 131 'lil cks 1<1 us i f ~.('FI'l"[ ~ id ~ k~Jlu]' .. ' an d i a, lAS~ ~ en r ".\I ... L 11~:;t'j;'-n,'::1 ~'I' f' n [ : nl j]i nd ku 1" I pene p3J i a n rUli n n a k h i if"

[U~ IIII",]!' ,In.l:;!! ill . tIL. ,~,~)!, u_ LH , ,,~[ 'Ill! II!

,:' __ , .

nl'fl'iI!10 m i d':i!e rah, lj" n ru k ['U~~ p', ~'U ada semacam II p,Jr~

[(r~ns' a rm a~ i me n u,j ~ pcrib,ku inkl JLL\ ~r, suatu peri b1tu yang ·il1!_cmiliJid :- ~~' ik~~ris'~i~" b~r~oIJk ~b.bnc dClFl,I}1JO ,pe.rml.lku ~ksk.lusif til an'rara.t1y~, ~r~iima; pM"..l elue lokll ~ klbUSUS~~]l~ para .,irruluat d;ler~dni~ ha~u~~ mcmiliki apaJ, ',am,g d;~ ,ur ., e_nS;~liI poUY~~l11UluC loyallY! SlL~(U [o~alir..lJi' yang dibrUtalM ri~ sal~, ~[1~~la ;.ua~11 IIbn St"SgJm~~ etilt>~ U~~fa p ~ j u ~ keparl3 m~,ar.J~ e. 'Kooua .. para, ciUtc' :lnb'l harus ~cbiiiI :nH~Jn~is~k.;m

_~." '!b a ~ L Ib L 16. ~ t..!!, '.,

IIi.lIJ ~ n sru;,tg.l1l, relata n. m ~,}~;rnllt~i ! uU l~!n SCI(1l[pl 'pc n[~ua.sa

cn[JD,n'€J.mi ,d.w daerah, Di:ng~ul d.~miki:l~iI - 01 a ~ a keb i asaan i amii ... W blzu~·_ an e it,~, loka~, 1l1,1~ u., m~rnonov@H pro~~ p ~~,i3JlIbi ~,a IJ keib,. j~ ksaua a.Jl i. 'i i d ae~~ h han ts '~~[gl;l! [~ d i f'i n gg~~ b n. EJ ~[.'il: ~o,k~ ~~Iugi~nr~ h aru~ rn bJ~Ji nnl ~ ~"y~'~~,b n d i i L un ~"k fe'rh i~ mdlaluka[l diiaJ.ng ·~ranG' I&ifilam~~ dcnga'h lDasyJ.,~k~ ~ dalla_ 5e1[ "ap mc i~ ga m I, i ~ ,k~, i i-aksa naa n,

PlOS~ [r--Jn!jfiJ~m~~~! peraaku [EdiH~ I~' al t~r~blU:' [ClllU I [_, a'it b~[j'21~D dcngarnendifili1rLl~ [,,) di~nGanruh; ol~h ~i u IiDb]lI fauu an ~ ~r:a, ~a illJ! ~C'i ng~ nan p:o'I~1 ik {polt'tir.m wil/J ~ ",- .J:i p3l2l dil(' lol<.:al in] ste'f~dirl un[u~' '~lThelakuk.am pcmbah.an. DJR 'b"ar ngkal i y. aMg J t'b i~ pt:'n,ting adan y j, ~ elu n n yang

G n si siu~n I{,tan !!i I~S n:'r:ruuis d31,j kaJansa n m ~~Y' rWf dhn.:n 11] emdo,~[o'n[g p. r u h~~~an [1: ~bu' ~ .~ ',i ~ i f1 i lal~f1 ]d,liol S31ljl.l pal pa~ pH1~Fl~ hl gWlJJyJJ fu ngsi konh-ol SQ~hd d3J~am pcl,j.Jk~~H,a~n (flC.IiiIlI t'Ji~ Ilru - ah~n da~[.~h '.

n..,.·mi!I','1'""'" 111 h!!ll'" ·.t~ P':~: __ \.II ,oi!!:.!L,I.\.;!!"'t _ I(.I!I<U"';

men:e rllukan ~1iJI,rPi ee t~1E"ga n;g keooula~·· n ra ra~, y~IlQ tebah dipeu:: a~a e lah "aky;a t

t -9 '. '. - klJ~win menu rut Ma~t'e-S:qteu.;

~~~ ad~,lah c _1f!!!1 untU1. me.Jiice!~<ilIp.kali1i ~~~tem ~Iitjk 'Yang be n.a fl.

S~M~m OO[i'lik 1 a.ngl ~ewol:; ~ti's, menu rut Henil)' B. ~laJo"

Fe:rnnilu y n ~!iJ ~ merle m.uka III pE!nQ U rna el Slii' ut if da n legr~lat!f

P'fnill it~ di~ t;oAOO tcb.k n ctmgan t~juan lilllbJf: memi]~ 'warJl fa. rat da~ W~f 1~ (jae~ah.

Dai'am menerapkan k~_au'bt(an ke dal~-m ,ru:gaJ,aJ, k[1iauhn:3n rcrsehur 'fi.karm air.>

,prak i'l( 1 '. Id. ill.am '", ku saan lemb~a-l~m~laga, negara y.~n,g m nd3!,p~' m,~D lar, M.enuf'M '

~'orn' ,cJ~~,i,eu, k~ku.tiaan d~, ,rdalm, lltru ': " c], d~haci menjadi ~I :llceJJku.HiI.· .. J!'.~_1

1 . Kek!uasaan Lfgi5,~,ad f.

2~ d~,lIDas-"'_-n Ek.5e ILmti ~

3" K"ekll,a£ __ -n~: /u,GiLllti[

Kc~msaan. le ·is~ ,"if :' d· .' ah ,kekua£3.~n um uk mL1'·.;n1bl13J~ pc: .. ' f[ura.n. ,pc'.(U Ild~OI'," unda '_.'jj",I!1; kktl135~t;~.n c'Kku~r .If . 31al'1]: kc~u,asal uatuk mC'njala'. "k.~rru ,f ng5:i po .'~ me r i In ahan ses ~ ,- ~ .. i den _ -'Ri 'pe ra d.r3 ~ ." ,p~- un ru ,n g-' un.dang,a;- :1:: sed 311.._ kan tee _k,uas;l,;]. n 'fud i k3Jli _: 3; a ~ a -. ,ke'kua5~ta nun r uk me n~ '\' as ~ da n me rrn j aga pe nera ~lan P' ra,· ~J n n ,pru.nd2!n =:perundw,gau, :,mg ada, Sis[_C~m ni~r:a, seprri inllJ harm dU.~_. n~n d-eJilPl ~jk R1.lfl.alu1 ,'em~u, y,run._ :m.eg,~~, eara un~~k mem,iera.plb·[1 sisrern lpo~m[ik y:an~ benar,

HeftI)' B" Maro d~,am bu n,ya.~- . b~,r.judg~ h/utroduc.'-ton to DrmomJtir Thro!,ry~. mendi.,. ~iJ11 isil~'ai[J s istem po,1 i .. i~k, !i~b3&' i, ~~~,dkll. [: "Sistem ptd i tik "~:Il1~ .: em okraris i 31~h kell~jalaJm 1.l1'fD'ruJIlm y~Ul, ~; d'j'[ uNk-an aras d~a 'mayorita '1rJ1..h w,al~'il~:Yllakil y,ang' dli_3.~i

illl"'''lii . . ,C' " "r;f' ;f,1j~ '1], .... '1 __ . d. ·"lIi!IIm' pjill'llfill!lll~l~l"b liRIi f1jpm' ~1:I~L'~n bt.Jir11e--"II"li\i"']ilrnJiO- d" '~I', q,c""rl~-n "1IiIl' ilt::

' ... '.'!ii.GJ, , '_ .. ~.~ - u ill. '!o.!!'~I·, d.A'l~~ '. _Q . "-',IIJ . .-J'.I!I U-r'" I dIlf~ I _I!oii. tiWo. of !lll.1!1,t;i; .. .'.' @!o;!I'Q! ~ !I<."~:.iJ"

prj n.j p 'k' . art a ~, "p.J ~ [ j, k d _H dJ isc'~c;; fl,l~ i ~ fa . r'IJ dat m s uasa ll'.HJ te r; m i rUJ11Ij!,a khe'b~ '. i.n

. 1[" "k-l

,JnH~, I· .:

'_ ~_ jliftwrru, Umum ad~alh (ali iU~ru_ men[I_[~uka!n :si __ palt3Lh, y~,g, d~~,' men jahtnlaJrJ k;c • Uag~1 n It:Lc'~ UI ~ .' .. _ [~1 kJ:ku~,an legislatif~, sehi rru:~ Pem i ~ ih a n U'ffi u m iiJdal h Clr,a lunlU' ent:nl'n b.' .' tm n. pelaksan i.,1 ~11 kc:daJul~u.a~· FaJkyat dilaksan 'kanr. Sanga~ d~h'. 'i,bn deDI~' pellpindah" '. k kuas" lSI uasi d.D ondisi neg;ara akan It~~rl;un.b~ b.1~Jk s .' . in.· .' sis 11: m dem.oln-.· is dapalt '~rj alan,

:Di Pcmniu lOlLr:~ d;rc"nuJ.k JifIl It=dau~at~- fl :~"a yan-: ak3[n dila'k~1,nakan jl l~,a -:n'ii~ ,Pern ~~ I~, adaJah :$' ,a,f . C!J~. ,P' .~ nd., ~1k 1:11 ~kiUasa3Ji'm yang'ae - a - r;J,r is dan t I·dik menimb.: kan P~! [ump'ah n d~a ,~b ~ a r,~u ' .. :- ise '. 11 ~ sebal~i cant )rmo:g leg,aJ, form a~ unn 11 me.n.~;anf ke.k L!I:' m,IDlei: . '~

1 :Z ... J~ 1,~ D~ sa.' H_,~ kJm' 1 -e . lihhan U .. um d i II!l~'Onlls'ia

PeFn~~U dmselen:ar. ',-1iaJ :r~n,_('ng~n rru; uan [Mn,_u, -l~emi~ill ":(,Ikil r.31k ~at d_ .1 ~,tak'~1 daeG;h", serta un [U, memben uk p' mi(;f](iI. ahan,1'aog '.' erne .: raris, kuar, darr jnempero -,eh

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:rada ~fI111'U 111 :1 i~691, ,Ma n:o's nle!tl,er~fna G I pene:n S1wra., yang ~nem bu~uny:aJ, m,e nj'3d,~ pr~sid,rn ~mp,~t. yang mallmJ pu irwiN: -'. i h s lJ1~lr' i[,~ ,[ha nyak pad', pe mit i ha n [ingka~ M,M !@nill1, d~ ymg mf'm b UtU ia, , , ", "er:ru ~ ad] Slli(U. =' .[uo.y,a p!residie~ ",a.ng, Imam~: Il.I l~u!'rlaban p,a,,~ p"t'r.ioc' ib eri k U'I[ ~ ya. ,Sepe."'~ i 'Q~,elon r,Qj ng mire ngu b~ ~fW ~[i S'~ em ;~ _. :ruiu~~:f bagi el~~~ekuti: ~ uru" k m.el~end~l aCID n po~it'ik~ MJ"OOS j,~:p: mcl~akuk~.~ h3...1 ~n,g 5~Ul1a dan bahk~,fiI ~l dl ih, her,a n ~. :P,resideIDJ yan.,g :me--:-nHlt, i ~ s p i rui, :' ;.I:~ ,i i n ·r,aJ)Ii!ll~~UU,1i m~1 m ha'r pr, il i~la"n u mlllllJm scbagfa i b nduopn~SI_ba;al cara meDI3_lirk31o 'k nda'i j' :olwrrdkj rvan~: memblJ,3flD'V3 cm.m~u mtfl~i.'" Sil1W3D kmDi~J'

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