KAJIAN EVALUASI DAMPAK PENGHAPUSAN KEBIJAKAN �HOLD HARMLESS� DALAM ALOKASI DAU: PENDEKATAN MODEL SYSTEM DYNAMICS

Pelaksanaan kebijakan otonomi daerah telah mengubah Indonesia dari negara terpusat menjadi negara yang terdesentralisasi. Adapun implikasi langsung dari kebijakan ini adalah kebutuhan dana untuk membiayai pelaksanaan fungsi yang telah menjadi kewenangan daerah. Untuk membantu daerah dalam mendanai berbagai urusan dan yang telah didelegasikan kewenangan, pemerintah pusat menerapkan prinsip transfer ke daerah sesuai dengan kewenangan dan fungsi termasuk alokasi Dana Alokasi Umum (DAU). Dalam kebijakan DAU, pemerintah kemudian melakukan kebijakan hold harmless, di mana alokasi DAU tidak akan berkurang dibandingkan dengan tahun-tahun sebelumnya. Kebijakan itu kemudian dianggap negatif bagi proses perhitungan formula DAU. Oleh karena itu, penelitian ini dilakukan untuk mengevaluasi penghapusan kebijakan hold harmless sejak tahun 2008. Dengan menggunakan system dynamics, secara umum penghapusan kebijakan hold harmless akan memberikan kinerja pemerataan fiskal yang lebih baik. Namun demikian, kriteria pemilihan atau penetapan penyetaraan fiskal antardaerah perlu dibuat lebih objektif sesuai dengan tujuan awal alokasi DAU untuk menghindari kesalahan dalam menilai persepsi ekuitas antardaerah. Penelitian ini memberikan rekomendasi bahwa dengan mempertimbangkan pemerataan fiskal yang lebih baik, pelaksanaan penghapusan kebijakan hold harmless perlu dipertahankan. Penghapusan kebijakan ini juga pembelajaran untuk semua pemangku kepentingan untuk lebih berpikiran nasional (tidak hanya peduli dengan daerah masing-masing), serta upaya untuk meningkatkan kemandirian daerah, terutama daerah dengan kapasitas fiskal potensi tinggi.

CONSTRUCTION PROCESSES AS FUNCTIONAL FOODS OF FIBER SOURCES.

Research drying processed snack food seasoned with bamboo shoot base has been done with the aim of studying the seasoned dried bamboo shoot processing as a functional food source of fiber. The study involved treatment of soaking in a solution of salt and seasoning giving the dried bamboo shoots. The results of the research provided that the drying treatment using a drying oven gave shape to the drying temperature 40 to 60 ° C, humidity 60%. The results of the research provided that the drying treatment using a drying oven gave shape to the drying temperature 40 to 60 ° C, 60% humidity and drying time of 7 hours with the characteristics of dried bamboo shoots water content of 12.2%, 10.9%, and flower power rendemen 11, 9%. Nutrition content spiced dried bamboo shoots are not much different between the formulations in which the crude fiber content between 2.84 to 4.60%, from 11.1 to 15.2% water, 10.5 to 13.02 ash, protein 20.5 to 23 , 4%, water activity from 0.568 to 0.789 and 4.95 to 5.40% fat. This spiced dried bamboo shoots can qualify functional food because it contains nutritional components and coarse fibers that have a specific physiological function, hold harmless and beneficial to health. Panelist organoleptic value and acceptance is highest in dried bamboo shoots seasoned formulation instant seasoning barbeque flavor panelists favored by a score of 3.8

Funding Early College High School: Hold Harmless or Shared Commitment

Early college high schools are a promising but expensive pathway to college readiness. Most such schools are supported with state funds and/or grants. This descriptive case study presents an early college program, now in its fourth year in a traditional high school, in which the families, high school and community college shared the entire cost. Data from document analysis and interviews with administrators, parents and students clarified the funding plan and participant reactions. Joint ownership increased parental engagement, student academic commitment and administrator attention. The results suggest that learning to cope with the cost of college, which this program necessitated, is an important aspect of college readiness for both students and parents. The model of shared responsibility is contrasted with the “hold harmless” model of government/foundation support that relieves schools and families of the cost of early college programming. The findings and policy recommendations are applicable to LEA and SEA leaders, philanthropies and scholars in educational financial policy.