Model Pertanggungjawaban Hukum Dana Bantuan Orang Tua Murid pada RSBI (Studi Kasus SMPN RSBI di Kabupaten Boyolali)
T he objective of this study was to identify the model of legal liability for the budget from the students’ parents in the international program of state junior high school level. The specific obtives of this study include three issues, namely: (1) the implementation of legal liability model for budget management derived students’ parents, (2) the compli- ance of legal liability model with the normative provisions rule of Regional autonomy legislation, education system law, and the provision of local financial management, (3)  how to formulate the legal liability model is so applicable and in accordance with the provisions. This research was conducted at SMPN I and II Boyolali. The data analysis technique used was descriptive and predictive. The research findings are as follows: ( 1) there is no basic standards in the financial management legislations, ( 2) management of the funds do not have compliance with the rules of regional autonomy laws, and provision of local financial management, (3) the legal liability model used is a model of financial management in one way through the establishment of local regulation on APBD and accountability of budget legislation (APBD) by the Bupati, which is based on the involvement of parents partisipation either directly or through a committee, in the plan- ning stages.
PERANAN HUKUM DALAM PERTANGGUNGJAWABAN PERBUATAN PEMERINTAHAN
Abstrak                                            Pemerintah telah nya kewenangan untuk mengatur, memungut pajak, menegakkan hukum, menerapkan sanksi, dan jadi benteng, yaitu berbagai "otoritas" dalam proses pencapaian negara tujuan. Sementara itu, masyarakat memiliki hak untuk mendapatkan perlindungan hukum terhadap tindakan pemerintah yang dapat menyebabkan kerugian. Prinsip ini menyediakan ruang yang cukup bagi partisipasi masyarakat yang diperlukan dalam pemerintahan demokratis. Konsisten dan konsekuen pelaksanaan tanggung jawab pemerintah, pada gilirannya dapat meningkatkan prestise pemerintah dan pengakuan dari orang-orang untuk mereka pemerintah Kata Kunci:  Hukum, Perbuatan Pemerintahan
Accountability perception of Thai Government: to whom and what counts
PurposePublic sector entities face conflicting demands from stakeholders. The literature suggests identifying and prioritizing stakeholders can improve accountability. Thailand, an emerging economy, and currently under military rule, provides an interesting context to investigate stakeholder tensions. The purpose of this paper is to investigate how and why the Thai Government bureaucrats prioritize their stakeholders.Design/methodology/approachThe study draws on the managerial branch of stakeholder theory and stakeholder salience theory to examine the importance of various stakeholders and of the stakeholders’ salient attributes perceived by the Thai Government bureaucrats in discharging its accountability. The study uses a survey questionnaire mailed out to the central government departments in Thailand.FindingsThe study finds that single most important stakeholder is the Office of the Auditor-General. The public is perceived as the second. This is dissimilar to the western-centric accountability focus on the public, and challenges claims by the Thai military coup that it will bring democratic rule. “Legal power” supporting the stakeholders’ claims for government accountability is the most influential attribute in determining stakeholder importance and prioritizing attention for government bureaucrat’s discharge of its accountability.Originality/valueSuch findings increase understanding of the applicability of stakeholder theory and stakeholder salience theory in the context of military rule in emerging economy countries such as Thailand. This paper also provides suggestions of how stakeholders may shape their salience in order to gain priority. This also provides an immediate suggestion for reforms of the Thai regulatory frameworks in prioritizing stakeholders and promoting the government’s greater accountability.