scholarly journals TARAF SINKRONISASI HORIZONTAL PENGATURAN IZIN USAHA PERTAMBANGAN BERDASARKAN UNDANG-UNDANG NOMOR 4 TAHUN 2009 TENTANG PERTAMBANGAN MINERAL DAN BATUBARA DAN UNDANG-UNDANG NOMOR 9 TAHUN 2015 TENTANG PERUBAHAN KEDUA UNDANG-UNDANG NOMOR 23 TAHUN 2014 TENTANG PEMERINTAHAN DAERAH

2019 ◽  
Vol 7 (2) ◽  
pp. 258
Author(s):  
Putri Noor Ilmi ◽  
Moch. Najib Imanullah
Keyword(s):  
Coal Mining ◽  
Central Government ◽  
Secondary Data ◽  
Mineral Resources ◽  
Provincial Government ◽  
City Government ◽  
Regional Government ◽  
Legal Research ◽  
Second Amendment ◽  
Mining Law

<p>Abstract<br />The authority to issue Mining Business Licenses based on Law Number 4 of 2009 concerning  Mineral and Coal Mining is owned by the Central Government, Provincial Government and Regency/City Government. Meanwhile, based on Law Number 9 of 2015 concerning the Second Amendment to Law Number 23 of 2014 concerning Regional Government the authority to issue  Mining Business Permits is owned by the Central Government and the Provincial Government. This article objective to discuss the implications of the regulation of mining business licenses that are not synchronized and efforts to synchronize the regulation of Mining Business Permits. This article is a descriptive analytical legal research. This research was carried out by the law approach. The data used are secondary data, namely the statutory provisions, the Regulation of the Minister of Energy and Mineral Resources, and the mining law literature with the technique of collecting study documents or library materials. So that the implications of these asynchronous arrangements can be resolved and the creation of an ideal Mining Business Permit arrangement.<br />Keywords: Synchronization; Implications; Mining Business Licenses; Investment.</p><p>Abstrak<br />Kewenangan penerbitan Izin Usaha Pertambangan berdasarkan Undang-Undang Nomor 4 Tahun  2009 tentang Pertambangan Mineral dan Batubara dimiliki oleh Pemerintah Pusat, Pemerintah  Provinsi, dan Pemerintah Kabupaten/Kota. Sedangkan berdasarkan Undang-Undang Nomor  9 Tahun 2015 tentang Perubahan Kedua Undang-Undang Nomor 23 Tahun 2014 tentang Pemerintahan Daerah kewenangan penerbitan Izin Usaha Pertambangan dimiliki oleh Pemerintah Pusat dan Pemerintah Provinsi. Artikel ini bertujuan untuk membahas mengenai implikasi pengaturan Izin Usaha Pertambangan yang tidak sinkron dan upaya sinkronisasi pengaturan Izin Usaha Pertambangan. Artikel ini merupakan penelitian hukum doktrinal yang bersifat deskriptif analitis. Penelitian ini dilakukan dengan pendekatan undang-undang. Data yang digunakan merupakan data sekunder yaitu ketentuan perundang-undangan, Peraturan Menteri Energi dan  Sumber Daya Mineral, dan literatur hukum pertambangan dengan teknik pengumpulan data studi dokumen atau bahan pustaka. Sehingga implikasi dari pengaturan yang tidak sinkron tersebut dapat diselesaikan dan terciptanya pengaturan Izin Usaha Pertambangan yang ideal.<br />Kata Kunci: Sinkronisasi; Implikasi; Izin Usaha Pertambangan; Investasi.</p>

scholarly journals Struktur Organisasi Kelembagaan Penanaman Modal di Kota Bandung

2016 ◽  
Vol 6 (2) ◽  
pp. 71
Author(s):  
Dewi Gartika
Keyword(s):  
Local Government ◽  
Capital Investment ◽  
Government Regulation ◽  
Central Government ◽  
Provincial Government ◽  
City Government ◽  
Regional Government ◽  
Local Government Authority ◽  
The City ◽  
Government Authority

In Act No. 23 of 2014 on Regional Government, where there mention of the obligatory functions and affairs of choice, where one obligatory This is an investment, then in Government Regulation No. 38 Year 2007 on the dealings between the central government, provincial government and district / city government, a local government authority is in the field of investment, government Bandung, capital investment is obligatory and one local government authority is placed in the structure organization Bappeda Bandung is in the Investment Sector, is of course contrary to the Law No. 23 Year 2014 and Government Regulation No. 38 of 2007. This paper provides the organizational structure of institu-tional investment in the city of Bandung.Dalam Undang-Undang Undang-Undang Nomor 23 Tahun 2014 tentang Pemerintahan Daerah dise-butkan mengenai urusan wajib dan urusan pilihan, dimana salah satu urusan wajib ini adalah pena-naman modal, kemudian dalam Peraturan Pemerintah Nomor 38 Tahun 2007 tentang Pembagian urusan antara pemerintah pusat, pemerintah provinsi, dan pemerintah kabupaten/kota, salah satu kewenangan pemerintah daerah adalah dalam bidang penanaman modal, di pemerintahan Kota Bandung, penanaman modal yang merupakan urusan wajib dan salah satu kewenangan pemerintah daerah ditempatkan dalam struktur organisasi Bappeda Kota Bandung yaitu pada Bidang Pena-naman Modal, ini tentu saja berseberangan dengan UU No. 32 Tahun 2004/UU No. 23 Tahun 2014 dan Peraturan Pemerintah No. 38 Tahun 2007. Artikel ini berisi tentang struktur organisasi kelem-bagaan penanaman modal di Kota Bandung.

scholarly journals CAUSAL FACTORS OF DISHARMONY ISSUES ON LICENSING COASTAL RECLAMATION IN SAMPANG AND BANGKALAN REGENCIES

2018 ◽  
Vol 18 (1) ◽  
pp. 29 ◽  
Author(s):  
Rina Yulianti ◽  
Mufarrijul Ikhwan
Keyword(s):  
Local Government ◽  
Secondary Data ◽  
Provincial Government ◽  
Research Approach ◽  
Regional Government ◽  
Contributing Factors ◽  
Legal Research ◽  
Causal Factors ◽  
Coastal Reclamation ◽  
Spatial Utilization

 This research is to investigate the contributing factors on the disharmony of licensing coastal reclamation in Sampang and Bangkalan Regencies. Socio legal research approach was used through indepth interviews and observations. The study was conducted in areas with reclamation activities and subsequently considering the relevant documents to analyze as the secondary data. The findings of this research demonstrate factors leading to disharmony of licensing coastal reclamation: the regional government of Sampang and Bangkalan regencies has not synchronized the reclamation policies with the presidential regulation. Reclamation in Sampang and Bangkalan are not based on the Presidential Regulations Number 122 Year 2012 on the Licensing Coastal Reclamation. The license of reclamation in Sampang should have been issued by district or provincial government instead of by the head of village. Reclamation license in Bangkalan should have been issued by the Ministry of Maritime Affairs and Fisheries because it is located in the National Strategic Areas. The fact, it was granted by the local government. Harmonization consequently becomes an important part to construct an integrative law for realizing central and local authority’s conformity in introducing the policy to control of coastal spatial utilization. Keywords: coastal, disharmony, licensing, reclamation.

scholarly journals Relationship of Revenue, Expenditure, Capital, Grand, and Tax’s with Financial Performance of Nangroe Aceh Darussalam Province

2020 ◽  
Vol 5 (11) ◽  
Author(s):  
Luluk Latifah ◽  
Keyword(s):  
Financial Performance ◽  
Central Government ◽  
Good Condition ◽  
Secondary Data ◽  
Provincial Government ◽  
Regional Government ◽  
Literature Study ◽  
Bivariate Correlation ◽  
The People ◽  
Regional Budget

Objective Provincial government is part of the central government which autonomously has its own authority in carrying out its APBD so that it can be utilized as much as possible for the prosperity of the people. Good financial performance of the regional government will make the welfare of the people in the area also better. This research is a literature study on the regional government of the province of Nangroe Aceh Darussalam for ten years 2009-2018. Method - The type of data used is secondary data, APBD (Regional Budget) reports in the form of audited budget and realization. Financial performance instruments are measured based on effectiveness, efficiency and independence. Data were analyzed using Pearson bivariate correlation analysis. Results - Research has fulfilled the classical assumption test, and the results of Pearson's bivariate correlation show that revenue, expenditure and taxs have a very close positive relationship with the financial performance of the Aceh government, while capital and grand have a weak relationship. Implications - The results show that the financial performance of the Nangroe Aceh Darussalam provincial government is quite good. This good condition can be improved to be very good through efforts to focus improvements on the variables that are lacking, namely capital and grand.

scholarly journals Unraveling Authority of Coal Mining Management by the Regional Government and Its Implications for Regional Autonomy

2020 ◽  
Vol 1 (2) ◽  
pp. 223-242
Author(s):  
Dolot Alhasni Bakung
Keyword(s):  
Natural Resources ◽  
Coal Mining ◽  
Financial Management ◽  
Local Governments ◽  
Municipal Government ◽  
Provincial Government ◽  
City Government ◽  
Regional Government ◽  
Regional Autonomy ◽  
Regional Governments

The region has the authority to manage and regulate its territory independently based on the mandate of Article 18 paragraph (2) of the 1945 Constitution. One such authority is to manage natural resources in this case conducting coal mining. The management of coal mining under the Minerba Act places the district/city government in authority in its management. Meanwhile, the Local Government Law places the provincial government also in possession of this management authority. This gave birth to the dualism of regulation in terms of the authority to manage coal, giving rise to a contradiction between one rule and another. The problem in this study is First, how is the condition of coal mining management by local governments in the perspective of regional autonomy? Second, what are the implications of the current coal mining arrangements by the regional government? The results of the study showed that coal mining authority from the district/municipal government under the Minerba Act then was transferred to the provincial government based on the Regional Government Law was reasonable because of various problems that arose from the authority of the district/city government. However, this fact puts the authority of coal mining management in dualism and disharmony in its regulation. This dualism has implications for the disruption of the pattern of authority relations between the central and regional governments, financial management between the central and regional governments, and the division of supervisory authorities between the central and regional governments.

scholarly journals Policy Synergy between The Provincial Government of East Java and The Central Government on Health Quarantine in The Treatment of Covid-19

2021 ◽  
Vol 5 (2) ◽  
pp. 43
Author(s):  
Iman Pasu Marganda Hardianto Purba ◽  
I Made Suwanda ◽  
Agus Satmoko Adi ◽  
Rahmanu Wijaya
Keyword(s):  
Research Methods ◽  
Expert Opinion ◽  
Local Governments ◽  
Central Government ◽  
Secondary Data ◽  
Provincial Government ◽  
Primary Data ◽  
Legal Research ◽  
Relevant Document ◽  
The Law

ABSTRACTThis study aims to examine the policy synergy between the Provincial Government of East Java and the Central Government in dealing with Covid-19. The urgency of this study is to explain to what extent policies between the Local Governments and the Central Government are in sync. This research uses legal research methods. Primary data includes statutory regulations, especially the Law on Health quarantine and secondary data such as previous research, expert opinion, and other relevant document data. This study concludes that the East Java Provincial Government and the Central Government have a synergy in dealing with Covid-19 in Indonesia. However, neither the legal products that are produced nor policies that are political in nature do not conflict with one another.  ABSTRAKPenelitian ini bertujuan untuk mengkaji sinergitas kebijakan antara Pemerintah Provinsi Jawa Timur dengan Pemerintah Pusat dan dalam menghadapi Covid-19. Urgensi penelitian ini adalah menjelaskan sejauhmana kebijakan antara Pemerintah Pusat dan Pemerintah Daerah sinkron. Penelitian ini menggunakan metode penelitian hukum. Data primer mencakup peraturan perundang-undangan terutama Undang-undang tentang karantina Kesehatan dan data sekunder seperti penelitian terdahulu, pendapat para pakar, dan data dokumen lain yang relevan. Kajian ini menyimpulkan bahwa Pemerintah Provinsi Jawa Timur maupun Pemerintah Pusat memiliki sinergi dalam menangani Covid-19 di Indonesia. Baik produk hukum yang dihasilkan maupun kebijakan yang bersifat politis, tidak bertentangan satu sama lain. 

scholarly journals PENGARUH FLYPAPER EFFECT PADA DANA ALOKASI UMUM (DAU) DAN PENDAPATAN ASLI DAERAH (PAD) TERHADAP BELANJA DAERAH PEMERINTAH KOTA SURABAYA (STUDI KASUS PERIODE 2011-2017)

2019 ◽  
Vol 4 (01) ◽  
Author(s):  
Febriana Firdayanti ◽  
M. Taufiq Hidayat
Keyword(s):  
Quantitative Research ◽  
Central Government ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
City Government ◽  
Regional Government ◽  
Flypaper Effect ◽  
Analysis Technique ◽  
Government Transfers

ABSTRACTThe picture of regional independence in the era of autonomy is reflected in the ability of regions in the field of financial resources. Regional Original Income (PAD) should be the main financial source of the Regional Government. However, the increase in central government transfers, especially the general allocation fund (DAU), triggered spending that was greater than the increase in PAD. This condition is called the flypaper effect phenomenon. This study aims to analyze the effect of General Allocation Funds and Regional Original Revenues on Regional Expenditures and then analyze the Flypaper effect. This type of research is quantitative research. The population in this study is the Surabaya City Government. Determination of the sample uses sampling techniques with saturated sampling, where all members of the population are used as samples of the 2011-2017 Budget Realization Report. Data collected is secondary data with documentation method. The data analysis technique uses multiple linear regression analysis. The results of this study indicate that the General Allocation Fund variable in a persial manner does not have a significant effect on Regional Expenditures as evidenced by the results of a significantly greater value (0.914> 0.05), whereas Regional Original Revenues significantly influence Regional Expenditure as evidenced by a significantly smaller value level (0,000 <0,05). Simultaneously General Allocation Funds and Regional Original Revenues have a significant effect on Regional Expenditures as evidenced by a significantly smaller value level (0,000 <0,05). The results of this study identify that the effect of Regional Original Income on Regional Expenditure is greater than the effect of the General Allocation Fund on Regional Expenditures as evidenced by the PAD value of Regional Expenditures of 0.985 greater than the DAU coefficient of Regional Expenditures of 0.011. Therefore, in this study it can be concluded, there is no effect paper on the Regional Expenditures of the Surabaya City Government. Keywords: General Allocation Funds (DAU), Regional Original Revenue (PAD), Regional Expenditures, Flypaper effect

scholarly journals Peran Pemerintah Daerah Kabupaten/Kota Dalam Pengawasan Tenaga Kerja Asing di Indonesia

2019 ◽  
Vol 9 (2) ◽  
pp. 323-337
Author(s):  
La ode Dedihasriadi
Keyword(s):  
Economic Development ◽  
Central Government ◽  
Provincial Government ◽  
City Government ◽  
Foreign Workers ◽  
Regional Government ◽  
City Governments ◽  
The People ◽  
The Republic ◽  
The Government

Article 33 paragraph (3) of the 1945 Constitution of the Republic of Indonesia implies that the natural resources which belong to the State are used for the prosperity of the people of Indonesia. Thus, in carrying out the mandate of the Constitution to create justice for the community and national economic development of employment including foreign workers, the government should provide a good mechanism and supervision so that there will be no gap between the mandate of the constitution and the acceleration of economic development involving foreign workers. Labor inspection done by a separate working unit in the agency whose scope of duties and responsibilities is in the field of employment is in the central government, provincial government, and district/ city government. This study used a normative-empirical approach, where the researcher examined the law and its implementation regarding the roles of district/ city governments in the supervision of foreign workers. The purpose of this study was to examine the extent of the roles of district/ city governments in overseeing foreign workers in their regions. The results of the study showed that the roles of district/ city governments in carrying out the supervision of foreign workers in Indonesia were not regulated by laws of No. 23 of 2014 concerning regional government, PP No. 20 of 2018 concerning the use of foreign workers, and Minister of Manpower Regulation No.10 of 2018 concerning procedures for the use of foreign workers. Thus, its implementation made it difficult for district/ city governments to oversee the presence of foreign workers in their areas.

scholarly journals Implication Of Regional Tax Regulation On The Investment Climate And Its Reference To Omnibus Bill On Taxation

2020 ◽  
Vol 3 (2) ◽  
pp. 163
Author(s):  
Debora Kristina Doloksaribu
Keyword(s):  
Economic Development ◽  
Public Participation ◽  
Central Government ◽  
Secondary Data ◽  
Regional Government ◽  
Investment Climate ◽  
Legal Certainty ◽  
Legal Research ◽  
Investment Performance ◽  
The Government

AbstractThe granting of autonomy to the regions is intended to provide democratic space and public participation. Legal certainty in the administration of regional government specifically related to taxes is very crucial, especially for economic development, as it affects the investment climate. Any discrepancy between regional and central policies is seen as an obstacle in optimizing investment performance in the regions. The Government has proposed a Bill on General Provisions and Tax Facilities for Strengthening the Economy or also known as the Omnibus Bill on Taxation which regulates, among other things, regional tax and levy. The method used in this study is the type of legal research (normative) and carried out by examining library materials or secondary data in the form of various legal references, including primary, secondary, and tertiary materials. A descriptive technique is used in analyzing legal materials that have been collected. Writer opines that the Omnibus Bill is expected to provide business certainty, in the hope that it can increase investment. However, the discussion of the Omnibus Bill must be carefully done. There has to be a certainty and clarity of the intervention procedures of the central government so that it is carried out in a clear legal corridor.  AbstrakPemberian otonomi kepada daerah dimaksudkan untuk memberikan ruang demokrasi dan partisipasi masyarakat. Kepastian hukum dalam penyelenggaraan pemerintahan daerah merupakan hal yang sangat penting terutama dalam pembangunan di bidang ekonomi karena hal tersebut mempengaruhi iklim investasi. Adanya ketidaksinkronan kebijakan daerah dengan pusat dinilai sebagai hambatan dalam optimalisasi kinerja investasi di daerah. Pemerintah telah mengajukan Rancangan Undang-Undang Ketentuan Umum dan Fasilitas Perpajakan Untuk Penguatan Perekonomian atau RUU Omnibus Perpajakan yang salah satunya mengatur tentang pajak daerah dan retribusi daerah. Metode yang digunakan dalam penelitian ini adalah jenis penelitian hukum (normatif) dan dilakukan dengan menelaah bahan pustaka atau data sekunder berupa berbagai acuan hukum, baik bahan hukum primer, sekunder, maupun tersier. Teknik deskriptif digunakan dalam menganalisis bahan hukum yang telah dikumpulkan. Penulis berpendapat bahwa Omnibus Law Perpajakan dapat memberikan kepastian berusaha sehingga investasi semakin meningkat. Namun demikian, pembahasan RUU Omnibus Law harus dilakukan dengan cermat dan hati-hati. Harus ada kepastian dan kejelasan prosedur intervensi dari pemerintah pusat sehingga pelaksanaannya berada dalam koridor hukum yang jelas.  

scholarly journals Kedudukan Peraturan Daerah Yang Dibatalkan Oleh Keputusan Menteri Dalam Negeri Setelah Putusan Mahkamah Konstitusi Nomor 137/PUU-XIII/2015

2019 ◽  
Vol 3 (1) ◽  
pp. 95-113
Author(s):  
Rahmat Qadri Nasrun ◽  
Husni Djalil ◽  
Efendi Efendi
Keyword(s):  
Supreme Court ◽  
Research Method ◽  
Central Government ◽  
Secondary Data ◽  
Research Data ◽  
Court Decision ◽  
Constitutional Court ◽  
Regional Government ◽  
Legal Research ◽  
The Supreme Court

Pada tahun 2016 Menteri Dalam Negeri membatalkan 3.143 Peraturan Daerah bermasalah. Kemudian pada tahun 2017 Mahkamah Konstitusi mengeluarkan sebuah Putusan yang mencabut kewenangan Menteri Dalam Negeri untuk membatalkan Peraturan Daerah. Akan tetapi masih ada Pemerintah Daerah yang melaksanakan Peraturan Daerah yang dibatalkan oleh Menteri Dalam Negeri sebelum keluarnya Putusan Mahkamah Konstitusi. Penelitian ini bertujuan, untuk menganalisis kekuatan eksekutorial Keputusan Menteri Dalam Negeri yang membatalkan peraturan daerah sebelum Putusan Mahkamah Konstitusi serta untuk menganalisis kedudukan peraturan daerah yang dibatalkan oleh Keputusan Menteri Dalam Negeri yang masih dilaksanakan oleh Pemerintah Daerah setelah Putusan Mahkamah Konstitusi. Metode penelitian yang digunakan adalah penelitian hukum normatif. Sumber data penelitian adalah data sekunder yang terdiri dari bahan hukum primer, bahan hukum sekunder dan bahan hukum tertier. Hasil penelitian menunjukkan bahwa pertama. Menteri Dalam Negeri masih dapat melaksanakan Keputusan untuk membatalkan Peraturan Daerah karena Putusan Mahkamah Konstitusi tidak berlaku surut, namun idealnya yang lebih berhak membatalkan Peraturan Daerah adalah Mahkamah Agung. Kedua, Kedudukan Peraturan Daerah yang dibatalkan oleh Keputusan Menteri Dalam Negeri yang masih dilaksanakan oleh Pemerintah Daerah setelah dikeluarkannya Putusan Mahkamah Konstitusi maka Peraturan Daerah tersebut tidak langsung batal karena ada mekanisme yang harus dilakukan yaitu pencabutan. Selama belum ada pencabutan, maka Peraturan Daerah dimaksud tetap ada tetapi tidak bisa dilaksanakan. Disarankan kepada Pemerintah Pusat agar merevisi Undang-Undang Nomor 23 Tahun 2014 khususnya pasal yang mengatur tentang pembatalan Peraturan Daerah dan apabila mengeluarkan suatu peraturan perundang-undangan harus berpedoman pada hierarki peraturan perundang-undangan yang berlaku saat itu.In 2016 the Minister of Home Affairs canceled 3,143 problematic Regional Regulations. Then in 2017 the Constitutional Court issued a Decision revoking the authority of the Minister of Home Affairs to cancel the Regional Regulation. However, there are still Regional Governments who carry out Regional Regulations that have been canceled by the Minister of Home Affairs before the decision of the Constitutional Court is issued. This study aims to analyze the executorial power of the Decree of the Minister of Home Affairs which overturned regional regulations before the Constitutional Court Decision and to analyze the position of regional regulations which were canceled by the Decree of the Minister of Home Affairs which was still implemented by the Regional Government after the Constitutional Court Decision. The research method used is normative legal research. The source of research data is secondary data consisting of primary legal materials, secondary legal materials and tertiary legal materials. The results of the study indicate that : first, The Minister of Home Affairs can still implement the Decision to cancel Regional Regulations because the Constitutional Court Decision does not apply retroactively, but ideally the more entitled to cancel Regional Regulations is the Supreme Court. Second, the position of the Regional Regulation which was canceled by the Decree of the Minister of Home Affairs which is still carried out by the Regional Government after the issuance of the Constitutional Court Decision, the Regional Regulation is not immediately canceled because there is a mechanism that must be done, namely revocation. As long as there has been no revocation, then the Regional Regulation in question still exists but cannot be implemented. It is recommended to the Central Government to revise Act. No. 23 Year 2014 specifically the articles governing the cancellation of Regional Regulations and when issuing a law and regulation must be guided by the hierarchy of legislation in force at that time.

PENGARUH PDRB DAN UKURAN TERHADAP INTERNAL CONTROL PEMERINTAH DAERAH DENGAN PAD SEBAGAI INTERVENING

ProBank ◽  
2018 ◽  
Vol 3 (1) ◽  
pp. 64-75
Author(s):  
Prima Utama Wardoyo Putro
Keyword(s):  
Internal Control ◽  
Central Government ◽  
Control Variable ◽  
Secondary Data ◽  
Internal Controls ◽  
Regional Government ◽  
Path Testing ◽  
Size Growth ◽  
Fiscal Balance ◽  
Research Populations

Law No 32 year on 2004 about Regional Government and Law No 33 years on 2004 about Fiscal Balance between the Central Government and Regional Government are a new regulation relating to the implementation of regional autonomy in Indonesia. Giving the authority to manage its own region required an internal control system that can monitor of all by central government. The problem in this study is: Is there are any influence between growth, size, and PAD through Regional Government Internal Controls weakness with PAD as an intervening variable. The research populations are the financial statements and reports on the results of the entire province in Indonesia totaling 33 provinces. Source of data which are used are secondary data, and data collection by using the documentation method. The results of partial testing showed that PAD and Growth have significant affects to the Internal Controls, whereas size has not significant effect. Simultaneous testing showed a significant effect between the independent and dependent variables. The test results path testing showed that growth has no significant effect to internal control through PAD as an intervening variable and size has a significant effect to internal control variable through PAD as an intervening variable. The results of determinant coefficient by simultan test amount 28.7%. Its mean that Internal Control can be explained by Growth, Size and PAD, the remaining 71.3% influenced by factors other than study. Keyword: Internal Control, Size, Growth, and Income

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