HUBUNGAN HASIL PENGAWASAN APIP DAN BPK DALAM RANGKA AUDIT DENGAN TUJUAN TERTENTU DALAM AKUNTABILITAS KEUANGAN DAERAH

MUHAMMAD FADEL NOERMAN, 1522011037 (2017) HUBUNGAN HASIL PENGAWASAN APIP DAN BPK DALAM RANGKA AUDIT DENGAN TUJUAN TERTENTU DALAM AKUNTABILITAS KEUANGAN DAERAH. Masters thesis, UNIVERSITAS LAMPUNG.

[img]
Preview
Text
ABSTRAK.pdf

Download (25Kb) | Preview
[img]
Preview
Text
TESIS TANPA BAB PEMBAHASAN.pdf

Download (2076Kb) | Preview
[img] Text
TESIS FULL.pdf
Restricted to Registered users only

Download (2075Kb)

Abstrak

namanya penggunaan anggaran, tentunya dalam penggunaan anggaran tersebut diperlukan suatu control untuk menghindari pemborosan serta penyalahgunaan dalam penggunaan anggaran. Terdapat dua lembaga pengawasan yang berwenang melakukan control terhadap penyelenggaraan pemerintahan, yaitu ada pengawasa intern dan pengawas ektern, pengawas internal merupakan Aparat Pengawas Internal Pemerintah yang terdiri dari Badan Pengawas Keuangan dan Pembangunan, Inspektorat Jenderal, Inspektorat wilayah Provinsi dan Inspektorat Wilayah Kabupaten/Kota, sedangkan pengawas ekternal terdiri dari Badan Pemeriksa Keuangan dan juga ada DPR/DPRD. Permasalahan dalam penelitian ini, bagaimana pelaksanaan pengawasan APIP dan BPK dalam pemeriksaan dengan tujuan tertentu dalam akuntabilitas keuangan daerah, dan bagaimana hubungan hasil pengawasan APIP dan BPK dalam pemeriksaan dengan tujuan tertentu. Metode yang digunakan dalam penelitian ini adalah pendekatan secara yuridis normatif dan empiris. Dari hasil penelitian menunjukan bahwa pelaksanaan audit yang dilakukan APIP dan BPK dilaksanakan berdasarkan peraturan perundang-undangan, dimana pemeriksaan yang dilakukan yaitu pemeriksaan keuangan, pemeriksaan kinerja dan pemeriksaan dengan tujuan tertentu. Audit dilakukan dengan bentuk pemeriksaan secara langsung dan tidak langsung, yang waktu pelaksanaannya pada awal tahun, pertengahan tahun dan pada akhir tahun. Sebelum melakukan pemeriksaan terlebih dahulu auditor melakukan pemilihan sample objek yang akan diperiksa. Setelah auditor selesai melakukan pemeriksaan maka auditor membuat laporan hasil pemeriksaan yang nantinya diserahkan kepada kepala pemerintahan dan DPR/D. Audit dengan tujuan tertentu dilakukan oleh auditor ketika adanya temuan yang terindikasi terjadinya penyalahgunaan anggara, auditor juga dapat melakukan investigasi apabila ada suatu laporan dari masyarakat atau Lembaga masyarakat, pelaksanaan audit dengan tujuan tertentu juga dapat dilakukan apabila ada permintaan dari kepala instansi atau kepala daerah selaku pejabat pembina kepegawaian, untuk meminta lembaga pengawas baik internal maupun ekternal melakukan audit, permintaan audit dilakukan secara tertulis oleh kepala instansi atau kepala daerah. Selain itu pelaksanaan audit juga dapat dilakukan apabila ada permintaan dari Aparat Penegak hukum untuk dijadikan bukti dalam suatu kasus korupsi. Nantinya laporan hasil auditor intern diserahkan juga kepada BPK untuk nantinya digunakan oleh BPK dalam proses pemeriksaan bila diperlukan oleh BPK. Dari hasil pemeriksaan auditor memberikan opini atau rekomendasi yang nantinya dapat dijadikan masukan oleh pemerintah dalam menjalankan roda pemerintahan untuk mengeluarkan kebijakan yang tepat. Kata Kunci : Hubungan, Pengawasan, APIP, BPK, Akuntabilitas ABSTRACT The exercise of government administration cannot be separated from budget using, and certainly budget should be controlled to prevent waste and abuse from the budget usage. There are two authorized monitoring institutions to control government administration exercises; they are internal and external monitoring. Internal monitoring is the government internal monitoring apparatus including Finance and Development Audit Board, General Inspectorate, District/Municipal and Provincial Inspectorates; while external monitoring contains of Audit Board (BPK) and House of Representative/Regional House of Representative. The problems of this research were how did the exercise of APIP and Audit Board (BPK) monitoring in the regional finance accountability, and how did the correlation of APIP and BPK monitoring results to the audit with special purposes. This research used normative and empirical jurisdiction approaches. The research results showed that the audit by APIP and BPK was conducted based on legislative regulations, where the audit included financial audit, performance audit, and audit with special purposes. Audit was exercised directly and indirectly in the early, mid, and end of year. Before the audit was exercised, auditors selected object samples to audit. After auditors conducted the audits, they made reports to handover to government leaders and House of Representative/Regional House of Representative. Audit with special purposes was conducted by auditors when there were findings indicating budget abuse. Auditors could also make audit based on reports from public or non-government organizations. The audit with special purposes could also be conducted upon the requests of the head of a government institution or regional head as the elder member officials for civil servant affairs to both internal and external auditors by written requests. This audit could also be conducted upon request from law enforcers for evidences in corruption crime cases. The internal auditor reports were handover to Audit Board (BPK) to use by BPK in the BPK audit process if required. From the audit results, auditors provided opinions or recommendations for government for proper policy makings. Keywords : correlation, monitoring, APIP, Audit Board (BPK), accountability.The exercise of government administration cannot be separated from budget using, and certainly budget should be controlled to prevent waste and abuse from the budget usage. There are two authorized monitoring institutions to control government administration exercises; they are internal and external monitoring. Internal monitoring is the government internal monitoring apparatus including Finance and Development Audit Board, General Inspectorate, District/Municipal and Provincial Inspectorates; while external monitoring contains of Audit Board (BPK) and House of Representative/Regional House of Representative. The problems of this research were how did the exercise of APIP and Audit Board (BPK) monitoring in the regional finance accountability, and how did the correlation of APIP and BPK monitoring results to the audit with special purposes. This research used normative and empirical jurisdiction approaches. The research results showed that the audit by APIP and BPK was conducted based on legislative regulations, where the audit included financial audit, performance audit, and audit with special purposes. Audit was exercised directly and indirectly in the early, mid, and end of year. Before the audit was exercised, auditors selected object samples to audit. After auditors conducted the audits, they made reports to handover to government leaders and House of Representative/Regional House of Representative. Audit with special purposes was conducted by auditors when there were findings indicating budget abuse. Auditors could also make audit based on reports from public or non-government organizations. The audit with special purposes could also be conducted upon the requests of the head of a government institution or regional head as the elder member officials for civil servant affairs to both internal and external auditors by written requests. This audit could also be conducted upon request from law enforcers for evidences in corruption crime cases. The internal auditor reports were handover to Audit Board (BPK) to use by BPK in the BPK audit process if required. From the audit results, auditors provided opinions or recommendations for government for proper policy makings. Keywords : correlation, monitoring, APIP, Audit Board (BPK), accountability.

Tipe Karya Ilmiah: Tesis (Masters)
Subyek: H Ilmu Sosial = Social Sciences > HD Industries. Land use. Labor > HD61 Risk Management
J Political Science > JS Local government Municipal government
Program Studi: Fakultas Hukum > Prodi Magister Hukum S2
Depositing User: 04259188 . Digilib
Date Deposited: 22 Dec 2017 02:07
Last Modified: 22 Dec 2017 02:07
URI: http://digilib.unila.ac.id/id/eprint/29431

Actions (login required)

View Item View Item