AKUNTANSI
AKUNTANSI SEKTOR PUBLIK: KEUNGGULAN DAN KELEMAHAN
PENERAPAN
PENERAPAN NPM DI SEKTOR PUBLIK

AKUNTANSI
AKUNTANSI SEKTOR PUBLIK: KEUNGGULAN DAN KELEMAHAN PENERAPA
PENERAPAN
N
 NPM DI SEKTOR PUBLIK 
Oleh: Didik Pramono
(penulis adalah praktisi akuntansi pemerintahan, dosen fak. ekonomi dan mahasiswa profesi akuntan)

1.  Keunggulan Penerapan New

Penerapan New Public Management (NPM)
J. Boson !ala" #u$un%a Public
#u$un%a Public Management: The New Zealand Model "en&elas$an #a'(a new
 public management  a!ala'
  a!ala' se#ua' )*loso)* "anager*a %ang "ula* !*$e"#ang$an !an !*guna$an
ole' pe"er*na' se&a$ a'un 1+,- unu$ "e"o!ern*sas* se$orse$or pu#l*$ !ala" "en&alan$an
 perann%a se#aga* ala negara. Terua"a
Terua"a !ala" ugas pe"er*na' se#aga* ala negara unu$ 
"e"#er*$an pela%anan er'a!ap "as%ara$a. $e"u!*an le#*' &au'/ Boson &uga "en&elas$an
 #a'(a new publ
public
ic managem
management 
ent   a!ala'
a!ala' se#
se#ua'
ua' par
para!*
a!*g"a
g"a #ar
#aru
u %ang
%ang !*$e"#a
!*$e"#ang$a
ng$an/
n/ unu$ 
unu$ 
"ere)or"as* $*ner&a #*ro$ras* !engan "engua"a$an or*enas* pasar !ala" se#ua' pela%anan
 pu#l*$. Ia "en&elas$an #a'(a new public
public man
managem
agement
ent a!ala' se#ua' para!*g"a %ang la'*r 
!engan
!engan se#
se#ua'
ua' u&uan
u&uan un
unu$
u$ "eru#a'
"eru#a' $*n
$*ner&
er&aa se$or
se$ors
se$
e$or
or pu#
pu#l*$
l*$ !en
!engan
gan pene
pene$ana
$anan
n pa!a
pa!a
"e$an*s"e pasar !ala" se#ua' proses pela%anan er'a!ap pu#l*$.
 New public management  sen!*r*
  sen!*r* se0ara u"u" !apa !*!e)en*s*s$an se#aga* se#ua' para!*g"a

%ang "ena(ar$an se#ua' pola $*ner&a #*ro$ras* %ang #er#as*s pa!a or*enas* pasar. Ga"#aran
 pola $*ner&a !engan #er#as*s pa!a ore*nas* pasar *u seper* "en&a!* se#ua' pu#l*$ se$or %ang
le#*'
le#*' #an%a$
#an%a$ "en
"eng'a
g'as*l
s*l$an
$an !ar
!ar** pa!a
pa!a "e"#el
"e"#elan&a
an&a$an
$an// %an
%ang
g "engu
"engua"a
a"a$an
$an e)e
e)e$*
$**
*as
as !an
e)es*e
e)es*ens*
ns*// "en&al
"en&alan$
an$an
an "e$an*
"e$an*s"e
s"e pas
pasar
ar// #erusa
#erusa'a
'a "en!ap
"en!apa$a
a$an
n $eun
$eunun
ungan
gan se#esa
se#esarn%
rn%aa
$e*"#ang "engeluar$an #er#aga* !ana. Ke"u!*an le#*' &au' #er#aga* ga"#aran *n* er(u&u!
!ala
!ala"
" se
se#u
#ua'
a' pol
polaa !an
!an pr*n
pr*ns*
s*p
p $epe"
$epe"*"
*"p*
p*na
nan
n %ang
%ang !*se
!*se#u
#u entr
entrepr
epreneur
eneurship
ship aau #er&*
#er&*(a
(a
entrepreneurship #ag*
entrepreneurship  #ag* ele"enele"en #*ro$ras* !ala" "en&alan$an ugas !an perann%a.
Pa!a a'un 1++2/ pe"*$*ran *n* "ula* !*$e"#ang$an se0ara erper*n0* ole' Da*! Os#orne !an
Te
Te!
! Gae#ler.
Gae#ler. Pe"*$*ran
Pe"*$*ranpe"*$
pe"*$*ran
*ran "ere$a %ang er$enal *n*/ "ere$a uang$
uang$an
an !ala" #u$u
"ere$
"ere$aa %ang
%ang er$
er$en
enal
al #er
#er&u
&u!ul
!ul  Reinventing Government . A!
A!apu
apun
n #er
#er#aga
#aga** pe"
pe"*$*
*$*ran
ran %ang
 

!*
!*'as
'as*l
*l$an
$an a!al
a!ala'
a' penge
penge"#
"#ang
angan
an !ar*
!ar* #er#
#er#ag
aga*
a* pe"
pe"*$
*$*r
*ran
an new publ
public
ic mana
managem
gement 
ent   %ang
 #eru&uan unu$ "engore$s* para!*g"a #*ro$ras* "o!el 3e
3e#er
#er %ang "as*' #era'an !ala"
s*se" #*ro$ras* '*ngga saa *n*.
Ke"u!*a
Ke"u!*an
n se0
se0ara
ara u"u
u"u"
" pe"
pe"*$*
*$*ran
ranpe"
pe"*$*
*$*ran
ran *n* !ap
!apa
a !*g
!*ga"#
a"#ar$
ar$an
an !al
!ala"
a" se#
se#ua'
ua' $a
$aaa
 pe"er*na'an entrepr
entrepreneur
eneur.. Dal
Dala"
a" "o!
"o!el
el pe"er*
pe"er*na
na'an
'an entrepreuneur / pe"er*na'an $aal*s/
!*"ana
!*"ana pe"er*
pe"er*na
na'
' !an #*r
#*ro$r
o$ras*
as* #er*
#er*n!a$
n!a$ "en
"engar
gara'$a
a'$an
n "as%ar
"as%ara$a
a$a !an *!a$
*!a$ se$e!a
se$e!ar 
r 
"engurus* se"ua #*!ang $e"as%ara$aan 4"enga%u'56 Mela$u$an pe"#er!a%aan "as%ara$a
!an *!a$ 'an%a "ela%an* "as%ara$a6 Me"#u$a $o"pe*s* !an persa*ngan !ala" se#ua' proses
 pe"#er*an pela%anan %ang er#a*$ !
!an
an #u$an "e"onopol* usa'a6 Be$er&a
Be$e r&a !*gera$$an ole' "*s*
!an
!an #u$a
#u$an
n pa!a
pa!a a
aur
uran
ana
au
ura
ran
n %ang
%ang !*#u
!*#ua
a ole'
ole' pa
para
ra #*ro
#*ro$r
$ra
a66 Pe"
Pe"er
er*n
*na
a'an
'an (*ra
(*raus
usa'
a'a/
a/
"eng'as*l$an pen!anaan !an *!a$ 'an%a "enunggu anggaran !ar* negara unu$ "e"#*a%a*
 pe$er&aanpe$er&aan %ang a!a6 Be$er&a !*$en!al*$an ole' (arga negara pe"#a%ar pa&a$ !an
 #u$an pa!a auran sep*'a$ #*ro$ra 4pe"er*na'an "*l*$ "as%ara$a56 Pe"er*na'an %ang

 #eror*enas* pa!a 'as*l/ "e"#*a%a* 'as*l !an #u$an pa!a "asu$an6 Pe"er*na'an %ang
an*s*
an*s*pa*
pa*)/
)/ "en
"en&al
&alan$
an$an
an pr*ns*
pr*ns*p
p le#
le#*'
*' #a*$ "en0ega
"en0ega'
' !ar
!ar*pa
*pa!a
!a "en
"engo#
go#a*
a* per"
per"asa
asala'
la'an6
an6
Mel*#a$an $er&a !an penga(asan $elo"po$ 4 peer group5
group5 !an #u$an 'an%a pa!a $er&a *n!**!u
aau penga(asan aasan6 Ke"u!*an le#*' "eper'a*$an $e*ng*nan pasar 4pu#l*$5/ $e*"#ang
$e*ng*nan organ*sas* %ang a!a 4pe"er
4pe"er*na'an
*na'an %ang #eror*enas*
#eror*enas* pelanggan5.
Le#*' &au' #er#aga* pe"*$*ran %ang !*saran$an ole' Da*! Os#orne !an Te! Gae#ler *n* !apa
!*ru"us$an !ala" *ga p*$*ran ua"a %a$n*7
•  atal!tic government: steering rather than rowing . Pe"er*na' se#aga* $aal*s/ le#*' #a*$ 
"en%e*
"en%e*rr !ar
!ar*pa
*pa!a
!a "en!a%u
"en!a%ung.
ng. Pe"er*
Pe"er*na
na'
' !an #*r
#*ro$r
o$ras*
as*n%a
n%a !*s
!*sara
aran$an
n$an unu$
unu$ "elepa
"elepas$a
s$an
n
 #*!ang#*!ang aau pe$er&aan %ang se$*ran%a su!a' !apa !*$er&a$an ole' "as%ara$a sen!*r*.
•  ommunit!"owned government: empowering rather than serving . Pe"er*
Pe"er*na'
na' a!ala' "*l*$ 
"as%ar
"as%ara$a
a$a77 le#*
le#*'
' #a*$
#a*$ "e"#er
"e"#er!a%
!a%a$an
a$an !ar*pa
!ar*pa!a
!a "ela%a
"ela%an*.
n*. Pe"
Pe"er*
er*na
na'
' !*p
!*p*l*
*l*'
' ole
ole'
' (a$*
(a$*ll
"as%ara$a/ $arenan%a "en&a!* "*l*$ "as%ara$a. Pe"er*na' a$an #er*n!a$ le#*' ua"a &*$a
"e"#er*$an
"e"#er*$an pe"#er!a%aan
pe"#er!a%aan $epa!a "as%ara$a unu$ "engurus
"engurus "asala'n%a
"asala'n%a se0ar
se0araa "an!*r
"an!*r*/
*/
!ar*pa!a "en&a!*$an "as%ara$a erganung er'a!ap pe"er*na'.
•  ompetitive government: in#ecting competition into service deliver!.
deliver! . Pe"er*na'an %ang
$o"pe**) a!ala' pe"er*na'an %ang "e"asu$an se"anga $o"pe*s* !* !ala" #*ro$ras*n%a.
 

Pe"er*na'
Pe"er*na' perlu "en&a!*$an #*ro$ras*n%a
#*ro$ras*n%a sal*ng
sal*ng #ersa
#ersa*ng/
*ng/ anar #ag*an !ala" "e"#er*$an
 pen!a"p*ngan !an pen%e!*aan regulas* !an #arang#arang $e#uu'an pu#l*$.

$.  Kele"a'an Penerapan New

Penerapan New Public Management (NPM)
Se*ap para!*g"a a$an selalu pun%a $ele#*'an !an $e$urangann%a !ala" "e"e0a'$an

 per#aga* per"asala'an %ang a!a !ala" #*ro$ras*. Laar #ela$ang la'*rn%a para!*g"a sera
$on!*s* !an $one$s !*"ana para!*g"a erse#u su$ses !*la$sana$an ser*ng &au' #er#e!a !engan
$on!*s* !*"ana para!*g"a !*erap$an !an a$an !*erap$an. Karena *u ser*ng er&a!* #a'(a
 para!*g"a %ang ela' #er'as*l !* ana' $ela'*rann%a aau !* !aera'!aera' erenu $a!ang *!a$ 
"a"pu !*erap$an !an "en%elesa*$an #er#aga* per"asala'an #*ro$ras* !* !aera'!aera' la*nn%a.
Karena %ang ser*ng er&a!* a!ala' para!*g"a erse#u &usru *!a$ "e"#a(a peru#a'an eap*
se#al*$n%a &usru se"a$*n "ena"#a' $o"ple$s*as per"asala'an %ang a!a !ala" #*ro$ras* aau
 pe"er*na'an.
De"*$*an &uga !engan para!*g"a new public management  %ang
  %ang !*usung ole' Os#orne

!an Gae#le
Gae#lerr !ala"
!ala" "ere)o
"ere)or"a
r"as*
s* $*ner&
$*ner&aa #*ro$r
#*ro$ras*
as*.. 3alau
laupun
pun ela'
ela' #er
#er'as
'as*l
*l !*erap
!*erap$an
$an !*
 #e#erapa negara er"asu$ !* ana' $ela'*rann%a/ para!*g"a *n* eap "e"*l*$* #e#erapa
$e$urangan sera $ele"a'an %ang "en&a!*$ann%a sul* unu$ !*erap$an !ala" $one$s #*ro$ras*
In!ones*a !an !* enga' $on!*s* pere$ono"*an "as%ara$a %ang #elu" "apan se0ara "eraa.
Be#erapa $ele"a'an !an $e$urangan %ang er"ua !ala" para!*g"a *n* erl*'a !ala" $onsep
"e(*rausa'a
"e(*rausa'a$an
$an #*ro$
#*ro$ras*.
ras*. Konsep "e(*rausa'a$an
"e(*rausa'a$an #*ro$ras* %ang !*usu
!*usung
ng ole' new public
management  "as*'
  "as*' er$esan #ua !*r*n%a sen!*r*. Karena log*$a %ang !*#angun ole'  new public
management   a!a
a!ala
la'
' se
se#ua
#ua'
' log*
log*$a
$a %ang
%ang #ero
#eror*
r*en
ena
as*
s* pa
pa!a
!a pa
pasa
sarr %an
%ang
g "engu
"engua"
a"a$a
a$an
n
$eunungan #ag* !*r*n%a !an #u$an pa!a pela%anan pu#l*$.
Se
Sela
la*n
*n *u/
*u/ #era
#erang
ng$a
$a !ar*
!ar* log*
log*$a
$a %ang
%ang a!a
a!a !a
!ann #er
#er#a
#aga*
ga* a(a
a(ara
ran
n s
sru
ru$
$ur
ural
al %a
%ang
ng
!*a
!*a(a
(ar$
r$an
an ol
ole'
e' new
new publi
publicc manag
managem
ement 
ent   &e
&ela
lass eru
erung
ng$ap
$ap a!an%
a!an%aa se
se#ua
#ua'
' up
upa%
a%aa un
unu
u$ 
$ 
8"e"asar$an9 #*ro$ras* !engan "enerap$an log*$a pasar. Dala" 'al *n*/ "as%ara$a se#aga*
o#%e$
o#%e$ pela%a
pela%anan
nan a$an
a$an ser*ng
ser*ng !*&
!*&a!*
a!*$an
$an se#aga*
se#aga* $on
$onsu"
su"en
en !an #*r
#*ro$ra
o$ras*
s* se#
se#aga*
aga* pe"
pe"#er
#er**
 pela%anan "en&a!* pro!usen. Pola $er&a #*ro$ras* !*u#a' !ala" se#ua' e*$a "e$an*s"e pasar 
!engan
!engan "en&un
"en&un&ung
&ung *
*ngg*
ngg* $ee
$ee)e$
)e$*)
*)an
an !an e)es*e
e)es*ens*
ns*.. Pel
Pela%a
a%anan
nan !**#ar
!**#ara$a
a$an
n se#
se#aga
aga** 'as
'as*l
*l
 pro!u$s* %ang 'arus !*#el* ole' "as%ara$a !*"ana se#ua' ransa$s* e$ono"* er0*pa %ang
"ana
"ana ra$%
ra$%a
a !*l*
!*l*'a
'a se
se#a
#aga
ga** pe"#el
pe"#el** !an #*ro
#*ro$r
$ras
as** se
se#a
#aga
ga** pr
pro!u
o!use
sen
n %a
%ang
ng "e"#
"e"#er
er*$
*$an
an
 pela%anan. Se'*ngga /#erang$a !ar* #er#aga* pola *n* "en&a!* &elas #a'(a "as%ara$a %ang
 

$e"u!*an *!a$ #er!a%a se0ara e$ono"*/ *!a$ a$an "a"pu !an *!a$ a$an "e"pun%a* $e$uaan
unu$ "enga$ses #er#aga* pela%anan pu#l*$ %ang a!a.
Ole' $arena *u #erang$a 
#erang$a  !ar* 0*a0*a
0*a0*a "e$an*s"e
"e$an*s"e pasar %ang !*usung ole' para!*g"a
new public management  !*perlu$an
  !*perlu$an se#ua' proses )*ler*sas* erle#*' !a'ulu #ag* para!*g"a *n*
se#elu" !*erap$an !ala" $one$s In!ones*a. Karena #er#aga* "*"p* enang "e$an*s"e pasar 

%ang
%ang 0o#a
0o#a !*usun
!*usung
g ole'
ole' new public
public managem
management
ent aau #*ro$ras* pasar 'an%a a$an #*sa !an
"ung$*n #erla$u !ala" $on!*s* "as%ara$a %ang ela' "apan #a*$ se0ara e$ono"* "aupun
se0ara pol**$. J*$a "*"p* new public management *n* !*erap$an !ala" $one$s In!ones*a "a$a
$on!*s* %ang er0*pa a!ala' se#ua' $one$s pela%anan !*"ana uang se#aga* para"eer ua"a
 pela%anan. Ke"u!*an !ala" pos*s* *n* 'an%a "ere$a %ang "e"pun%a* $e$uaan e$ono"*la'
%ang a$an "a"pu !an !engan "u!a' "enga$ses !an "ener*"a #er#aga* pela%anan pu#l*$.
Se!ang$
Se!ang$an
an !* p*'a$
p*'a$ la*
la*n
n %a$n*
%a$n* p*'a$
p*'a$p*'
p*'a$
a$ %ang
%ang *!a$
*!a$ "e"
"e"pun%
pun%a*
a* $e$u
$e$uaa
aan
n "o!
"o!al
al a$an
$esul*an "en!apa$an pela%anan !an !*no"or!ua$an !ala" proses pe"#er*an pela%anan.
Hal *n* en
enun
un%a
%a #er
#erla(
la(ana
anan
n !engan
!engan per
peran
an #*r
#*ro$r
o$ras*
as* se#
se#aga*
aga* la"
la"#an
#angg nega
negara
ra %an
%ang
g
 #erugas unu$ "ela%an* "as%ara$a. Karena %ang er&a!* a!ala' negara 'an%a "e"per'a*$an
"ere$a %ang "e"*l*$* $apas*as e$ono"* %ang se0ara log*s su!a' '*!up !*aas $e"apanan !an
%ang "*s$*n a$an se"a$*n erp*ngg*r$an. Se'*ngga !engan !e"*$*an "en&a!* &elas #aga*"ana
sul*n%a para!*g"a *n* &*$a !*erap$an !ala" $one$s In!ones*a. :ang "ana &*$a eap #eran*
!*erap$an a$an #*sa !*p*$*r$an se#erapa $o"ple$s persoalan per"asala' %ang a$an "un0ul
!ala" !*$e"u!*an 'ar*.
Ber#aga* pela$sanaan !* #er#aga* negara #er$e"#ang er"asu$ !* In!ones*a/ new public
managem
management
ent  &usru "eng'a!ap* #er#aga* per"asala'an serupa seper* %ang erla"p*r !* aas.
Ba'$an le#*' &au' "el*'a #er#aga* )eno"ena %ang er&a!* !ala" s*se" #*ro$ras* In!ones*a
 #er$a*an !engan penerapan para!*g"a new public
public mana
managem
gement 
ent . Ke"
Ke"a*
a*an
an pe"
pe"*$*
*$*ran
ran *n*
se"a$*n a"pa$ $e*$a penul*s "el*'a a!an%a "uaan neo"lib !ala" #er#aga* pen%elenggaran
$e#*&a$an pu#l*$ %ang !*a(ar$an ole' para!*g"a new public management . D* "ana se"anga
$ap*a
$ap*al*s
l*s "ul
"ula*
a* "erasu
"erasu$*
$* #er#aga
#er#aga** $e#
$e#*&a
*&a$an
$an$e
$e#*&
#*&a$an
a$an %ang
%ang !*a"#*l
!*a"#*l !en
!engan
gan 0ar
0araa "en
"en&ua
&uall
 #el*$an asease negara/ %ang se0ara "en!asar "e"*l*$* peran pal*ng pen*ng !ala" proses
 pela%anan er'a!ap "as%ara$a. Ke"u!*an %ang er&a!* a!ala' pasar "en!o"*nas* seluru'
 #er#aga* $e#*&a$an %ang a!a !an "e$an*s"e pasar "en&a!* se#ua' unuan pal*ng ua"a !ala"
 proses pela%anan. Karena *u/ #erang$a
# erang$a !ar* #er#aga* 'al *n* penul*s eap #er$es*"pulan #a'(a
 

se#a*$ apapun #er#aga* $e#*&a$an %ang !*a(ar$an ole' new public management / para!*g"a *n*
eap *!a$ !apa !*erap$an !ala" $one$s !an $on!*s* In!ones*a saa *n*.
;.  Kes*"pulan
Se#aga* sala' sau para!*g"a %ang #ergula !ala" proses re)or"as* #*ro$ras*/ para!*g"a
new publi
publicc managem
management 
ent   "a"pu "ena(ar$an
"ena(ar$an se#ua' peru#a'an s*gn*)*$an
s*gn*)*$an !ala" "eru#a'

s*se" !an $*ner&a #*ro$ras* In!ones*a. Na"un se*ap para!*g"a selalu "e"*l*$* $ele#*'an !an
$e$urangan.
$e$urangan. Para!*g"a
Para!*g"a new public management   !ala" $one$s In!ones*a sen!*r* *!a$ !apa
!*erap$an se0ara uu'. Kon!*s* pere$ono"*an "as%ara$a %ang se0ara u"u" "as*' !* #a(a'
san!a
san!ar!
r! !an $ea!aan
$ea!aan per
pere$o
e$ono"
no"*an
*an negara
negara %ang
%ang "as
"as*'
*' la#
la#*l
*l "en%
"en%e#a#
e#a#$an
$an para!*
para!*g"a
g"a new
 public management  *!a$
 *!a$ !apa !*erap$an se0ara uu'. A$an eap* &*(a entrepreneurship
entrepreneurship %ang
 %ang
!*usun
!*usung
g ole'
ole' para!*
para!*g"a
g"a new public management  a!ala'
  a!ala' sala' sau po*n pen*ng %ang !apa
!*a!ops* ole' #*ro$ras* In!ones*a !ala" "ere)or"as* $*ner&a #*ro$ras* In!ones*a.

KONTRADIKSI DAN KON<LIK AKIBAT PENERAPAN NPM

Se&u"la' $onra!*$s* !an $on)l*$ a$ala NPM 0o#a !*erap$an !* !aera'!aera' !* In!ones*a7
 Pertama,, dalam hal manaje
 Pertama manajemen
men kontrak, DPRD dipandang
dipandang belum mampu merumu
merumuskan
skan
 produk dan
dan menetap
menetapkan
kan standar
standar kualitas
kualitas bagi setiap
setiap instans
instansii pemerin
pemerintahan.
tahan.
Pe"er*
Pe"er*na
na'an
'an !ae
!aera'
ra' er
er!*r
!*r** !ar*
!ar* $ep
$epala
ala !aera'
!aera' !an DPR
DPRD/
D/ $e!
$e!uan%
uan%aa "er
"erupa$
upa$an
an le"
le"#aga
#aga
e$se
e$se$u
$u*
*)) !an
!an leg*
leg*sl
sla
a*)
*) %ang
%ang sa
sang
nga
a "ene
"enen
nu$
u$an
an !ala"
!ala" pe
penga
nga"#
"#*l
*lan
an $e
$e#*
#*&a
&a$a
$an
n !*le
!*lee
ell
 pe"er*na' !aera'. Konsep NPM #elu" sepenu'n%a !*pa'a"* ole' sala' sau p*'a$ aaupun
$e!ua
$e!ua #ela'
#ela' p*'
p*'a$/
a$/ se'*ng
se'*ngga
ga ser*ng
ser*ng$al
$al** er
er&a!
&a!** $e#*&a$
$e#*&a$an
an %an
%ang
g !*a"#*
!*a"#*ll #el
#elu"
u" "en
"en!u$u
!u$ung
ng
er'a!ap pela%anan pu#l*$ %ang sesua* !engan $onsep NPM. Apalag* &*$a !* #e#erapa !aera'/
$e$uaan !an pengaru' pol**$ "en%e#a#$an 'u#ungan $e!ua le"#aga *n* $urang 'ar"on*s/ 'al
erse#u #*sa "engganggu $*ner&a !ala" pe"#a'asan "aupun penga"#*lan $epuusan $e#*&a$an
%ang #er$a*an !engan $epen*ngan pu#l*$.
 Kedua, pola komando
komando dalam bioraksi masih cukup kuat, di mana komunikasi lebih bersifat 
atas-bawah ketimbang sebalikna.
Polaa op!o
Pol op!o(n
(n %an
%ang
g er
er#en
#enu$
u$ !*&
!*&a&a
a&aran
ran #*ro$ra
#*ro$ras*
s* "as
"as*'
*' #eg*u
#eg*u $en
$enal/
al/ se'
se'*ng
*ngga
ga par
par*s
*s*pa
*pas*
s*
 #a(a'an $epa!a
$ep a!a aasan !ala" rang$a penga"#*lan $epuusan
$epu usan "as*' sanga "*n*". Pa!a'al &*$a
'al erse#u !*$a*$an !engan per"asala'an pela%anan pu#l*$/ se'arusn%a pola $o"un*$as* le#*'
se*"#ang #a*$ !ar* aas $e #a(a' "aupun se#al*$n%a. Top "ana&er ser*ng$al* *!a$ "engea'u*
 

apa %ang er&a!* !* lapangan $arena $urangn%a *n)or"as* !ar* #a(a'an/ !*leel #a(a'anpun
$o"un*
$o"un*$as*
$as* ser
ser*ng
*ng$al
$al** *!
*!a$
a$ !apa
!apa !*l
!*la$s
a$sana$
ana$an
an !engan
!engan #a*$
#a*$ a$*#a
a$*#a ego se$
se$or
oral
al "au
"aupun
pun
$oor!*nas* %ang $urang #a*$.