?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=TINDAK+LANJUT+OLEH+PEMERINTAH+KABUPATEN+TANGGAMUS%0D%0ATERHADAP+REKOMENDASI+HASIL+PEMERIKSAAN+BADAN%0D%0APEMERIKSA+KEUANGAN+REPUBLIK+INDONESIA+PERWAKILAN%0D%0APROVINSI+LAMPUNG&rft.creator=EVA+RIANA+SARI%2C+1212011111&rft.subject=HF5601+Accounting&rft.subject=JS+Local+government+Municipal+government&rft.subject=KZ+Law+of+Nations&rft.description=Dalam+Undang-Undang+Nomor+15+Tahun+2006+Tentang+Badan+Pemeriksa%0D%0AKeuangan%2C+BPK+diperintahkan+untuk+memberikan+rekomendasi+terhadap+hasil%0D%0Apemeriksaan+yang+dilakukannya%2C+sehingga+bila+diduga+terjadi+penyimpangan+dapat%0D%0Aditindaklanjuti+oleh+pejabat+yang+berwenang%2C+dalam+hal+ini+pemerintah+daerah%0D%0Asetempat.+Rekomendasi+memuat+hal+yang+wajib+ditindaklanjuti+oleh+pemerintah%0D%0Adaerah.+Pemerintah+daerah+wajib+memberikan+jawaban+atau+penjelasan+kepada%0D%0ABPK+tentang+tindak+lanjut+atas+rekomendasi+dalam+laporan+hasil+pemeriksaan%0D%0Ayang+bersangkutan.+Namun+pada+pelaksanaannya+Pemerintah+Kabupaten%0D%0ATanggamus+diduga+masih+belum+menindaklanjuti+rekomendasi+sesuai+dengan%0D%0Aketentuan.%0D%0APermasalahan+dalam+penelitian+ini+adalah+bagaimana+tindak+lanjut+oleh%0D%0APemerintah+Kabupaten+Tanggamus+terhadap+rekomendasi+hasil+pemeriksaan+BPK%0D%0APerwakilan+Provinsi+Lampung+dan+faktor+penghambat+pelaksanaan+tindak+lanjut%0D%0Aoleh+Pemerintah+Kabupaten+Tanggamus+terhadap+rekomendasi+hasil+pemeriksaan.%0D%0APendekatan+masalah+yang+digunakan+dalam+penelitian+ini+adalah+pendekatan%0D%0Anormatif+empiris.+Sumber+data+yang+dipergunakan+adalah+data+primer+dan+data%0D%0Asekunder.+Metode+pengumpulan+data+yang+dilakukan+adalah+studi+kepustakaan%0D%0Adan+studi+lapangan.%0D%0AHasil+dari+penelitian+dapat+disimpulkan+bahwa+Pemerintah+Kabupaten+Tanggamus%0D%0Abelum+menindaklanjuti+rekomendasi+hasil+pemeriksaan+BPK+Tahun+Anggaran%0D%0A2014+sesuai+dengan+ketentuan+dalam+Pasal+20+Ayat+(3)+UU+Nomor+15+Tahun+2004%0D%0ATentang+Pemeriksaan+Pengelolaan+dan+Tanggung+Jawab+Keuangan+Negara%2C+bahwa%0D%0Ajawaban+atau+penjelasan+yang+diberikan+Pejabat+yang+wajib+menindaklanjuti%0D%0Arekomendasi+hasil+pemeriksaan%2C+disampaikan+kepada+BPK+selambat-lambatnya+60%0D%0Ahari+setelah+laporan+hasil+pemeriksaan+diterima.+Tetapi+setelah+mencapai+waktu+60%0D%0Ahari%2C+ada+12+rekomendasi+yang+belum+sesuai+dan+masih+dalam+proses+tindak+lanjut%0D%0Adari+33+rekomendasi+yang+diberikan.+Faktor+penghambat+dalam+menindaklanjuti%0D%0Arekomendasi+adalah+perubahan+struktur+organisasi+dan+personel+yang+wajib%0D%0Amempertanggungjawabkan+sudah+pindah+instansi%2C+pensiun%2C+atau+meninggal+dunia.%0D%0AKata+Kunci%3A+Tindak+Lanjut%2C+Rekomendasi%2C+Hasil+Pemeriksaan%2C+BPK.%0D%0A%0D%0ATHE+FOLLOW-UP+BY+THE+GOVERNMENT+OF+TANGGAMUS+REGENCY%0D%0AAGAINST+THE+INSPECTION+RESULT+RECOMMENDATIONS+OF%0D%0ASUPREME+AUDIT+BOARD+OF+THE+REPUBLIC+INDONESIA%0D%0ATHE+REPRESENTATIVE+OF+LAMPUNG+PROVINCE%0D%0A%0D%0AThe+constitution+Number+15+of+2006+about+supreme+audit+board+was+instructed+to%0D%0Agive+recommendations+against+the+inspection+results+that+was+conducted%2C+so+that+if%0D%0Athere+is+a+deviation+case+can+be+follow-up+by+the+competent+authority.%0D%0ARecommendations+contained+something+that+must+be+followed+up+by+the+local%0D%0Agovernments.+The+local+government+is+obliged+to+give+an+answer+or+explanation+to%0D%0Asupreme+audit+board+about+the+follow+up+on+the+recommendations+in+the+report+of%0D%0Ainspection+results.+In+the+implementation+the+Government+of+Tanggamus+regency%0D%0Astill+was+not+follow-up+the+recommendation+in+accordance+to+the+provisions.+The%0D%0Aproblem+in+this+research+were+how+the+follow-up+by+the+Government+of%0D%0ATanggamus+regency+against+the+inspection+result+recommendations+of+supreme%0D%0Aaudit+board+representative+of+Lampung+Province+and+what+the+inhibiting+factors+in%0D%0Athe+implementation+of+the+follow-up+by+the+Government+of+Tanggamus+regency%0D%0Aagainst+the+inspection+result+recommendations.+The+approach+used+in+this+research%0D%0Awas+normative+and+empirical+approach.+The+data+sources+used+were+primary+and%0D%0Asecondary+data.+Data+collection+technique+used+was+literature+and+field+studies.%0D%0AThe+results+showed+that+the+Government+of+Tanggamus+regency+was+not+follow+up%0D%0Athe+inspection+results+of+supreme+audit+board+in+Fiscal+2014+in+accordance+to+the%0D%0Aprovisions+of+Article+20+Paragraph+(3)+of+constitution+Number+15+of+2004+about%0D%0Athe+inspection+management+and+state+financial+responsibility+which+the+answer+or%0D%0Aexplanation+given+the+officials+should+follow+up+the+inspection+results%0D%0Arecommendation%2C+submitted+to+the+supreme+audit+board+at+least+60+days+after+the%0D%0Areport+of+inspection+result+was+received.+After+reaching+60+days%2C+there+were+12%0D%0Arecommendations+that+had+not+been+appropriate+and+still+in+the+process+of+followup%0D%0Afrom+33+recommendations+given.+The+inhibiting+factors+in+following+up+the%0D%0Arecommendations+were+the+organizational+structure+changed+and+personnel+that%0D%0Arequired+to+responsible+had+been+moved%2C+retired%2C+or+died.%0D%0AKeywords%3A+Follow-Up%2C+Recommendations%2C+Audit%2C+Supreme+audit+board&rft.publisher=FAKULTAS+HUKUM&rft.date=2016-02-29&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F21370%2F1%2FABSTRAK%2520%2528ABSTRACT%2529.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F21370%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F21370%2F3%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++EVA+RIANA+SARI%2C+1212011111++(2016)+TINDAK+LANJUT+OLEH+PEMERINTAH+KABUPATEN+TANGGAMUS+TERHADAP+REKOMENDASI+HASIL+PEMERIKSAAN+BADAN+PEMERIKSA+KEUANGAN+REPUBLIK+INDONESIA+PERWAKILAN+PROVINSI+LAMPUNG.++FAKULTAS+HUKUM%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F21370%2F