?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=TINDAK+LANJUT+PEMERIKSAAN+KEUANGAN+LAMPUNG+TIMUR+%0D%0A%0D%0A+%0D%0A+%0D%0A%0D%0A%0D%0A%0D%0A+%0D%0A+%0D%0AATAS+TEMUAN+BADAN+PEMERIKSA+KEUANGAN%0D%0AREPUBLIK+INDONESIA&rft.creator=SYIFA+%2C+NABILAH+WIRANTY&rft.subject=340+Ilmu+hukum&rft.subject=341+Hukum-hukum+negara&rft.description=+%0D%0APengelolaan+keuangan+daerah+idealnya+dilaksanakan+secara+transparan+dan+akuntabel%0D%0Asebagai+anggaran+pembangunan+dan+pelayanan+publik+berdasarkan+Peraturan+Daerah%0D%0ALampung+Timur+Nomor+1+Tahun+2022+tentang+Pengelolaan+Keuangan+Daerah.+Pada%0D%0Akenyataannya+di+Kabupaten+Lampung+Timur+terdapat+temuan+Badan+Pemeriksa%0D%0AKeuangan+(BPK+RI)+yang+menunjukkan+adanya+penggunaan+anggaran+tidak+sesuai%0D%0Adengan+ketentuan%2C+di+antaranya+pada+Sekretariat+Daerah%2C+Dinas+Kesehatan%2C+Dinas%0D%0APendidikan+dan+Kebudayan+serta+Dinas+Pekerjaan+Umum+dan+Perumahan+Rakyat.%0D%0A%0D%0APermasalahan+penelitian%3A+(1)+Bagaimanakah+tindak+lanjut+pemeriksaan+keuangan%0D%0ALampung+Timur+atas+temuan+BPK+RI%3F+(2)+Faktor-faktor+apa+sajakah+yang+menjadi%0D%0Apenghambat+tindak+lanjut+pemeriksaan+keuangan+Lampung+Timur+atas+temuan+BPK%0D%0ARI%3F+Penelitian+menggunakan+pendekatan+yuridis+normatif+dan+empiris.+Pengumpulan%0D%0Adata+dengan+studi+lapangan+dan+studi+pustaka.+Analisis+data+dilakukan+secara+yuridis%0D%0Akualitatif.%0D%0A%0D%0AHasil+penelitian+ini+menunjukkan%3A+(1)+Tindak+lanjut+pemeriksaan+keuangan+Lampung%0D%0ATimur+atas+temuan+BPK+RI+dilaksanakan+oleh+Badan+Pengelolaan+Keuangan+dan%0D%0AAset+Daerah+(BPKAD)+berkoordinasi+dengan+Inspektorat+Kabupaten+yaitu%0D%0Amemberikan+jawaban+atau+penjelasan+atas+pelaksanaan+tindak+lanjut+kepada+BPK%0D%0Apaling+lambat+60+hari+setelah+laporan+hasil+pemeriksaan+diterima.+Tahapannya+adalah%0D%0Amenerima+LHP+yang+disampaikan+secara+resmi+oleh+BPK%2C+membuat+rencana+aksi%0D%0A(action+plan)%2C+penggandaan+LHP%2C+mengundang+rapat+dan+menyampaikan+temuan%0D%0Akepada+OPD+yang+terkait+temuan+BPK%2C+menginventarisasi+temuan%2C+menyurat+ke+OPD%0D%0Aterkait+temuan+BPK%2C+melakukan+rapat+pembahasan+%2Fpemukhtahiran+data%2C+rekapitulasi%0D%0Ahasil+tindak+lanjut+sekaligus+membuat+daftar+TLHP%2C+melakukan+rekonsiliasi%2C%0D%0Amembuat+Berita+Acara+penyerahan+dan+menyampaikan+tindak+lanjut+ke+BPK.+(2)%0D%0AFaktor-faktor+penghambat+tindak+lanjut+pemeriksaan+keuangan+Lampung+Timur+atas%0D%0Atemuan+BPK+RI+adalah+belum+optimalnya+komitmen+entitas+terperiksa+dalam%0D%0Amemenuhi+rekomendasi+temuan+dan+lambatnya+sumber+daya+manusia+OPD+terkait%0D%0Adalam+menindaklanjuti+temuan%2C+sehingga+mengakibatkan+tindak+lanjut+belum+sesuai%0D%0Arekomendasi%2C+rekomendasi+yang+belum+ditindaklanjuti%2C+rekomendasi+yang+sulit%0D%0Aditindaklanjuti%2C+dan+keterlambatan+penyelesaian+tindak+lanjut.+%0D%0A%0D%0AKata+Kunci%3A+Tindak+Lanjut%2C+Pemeriksaan+Keuangan%2C+BPK+RI.+%0D%0A+%0D%0AABSTRACT%0D%0A%0D%0A+%0D%0AFOLLOW+UP+TO+THE+EAST+LAMPUNG+FINANCIAL+AUDIT+%0D%0AON+THE+FINDINGS+OF+THE+AUDIT+BOARD+%0D%0AREPUBLIC+OF+INDONESIA%0D%0A%0D%0ABy+%0D%0ASYIFA+NABILAH+WIRANTY%0D%0A+%0D%0A%0D%0ARegional+financial+management+should+ideally+be+carried+out+in+a+transparent+and%0D%0Aaccountable+manner+as+a+development+budget+and+public+services+based+on+East%0D%0ALampung+Regional+Regulation+Number+1+of+2022+concerning+Regional+Financial%0D%0AManagement.+In+fact%2C+in+East+Lampung+Regency+there+were+findings+from+the+Audit%0D%0ABoard+of+the+Republic+of+Indonesia+(BPK+RI)+which+indicated+that+the+use+of+the%0D%0Abudget+was+not+in+accordance+with+the+provisions%2C+including+the+Regional%0D%0ASecretariat%2C+the+Health+Office%2C+the+Education+and+Culture+Office+and+the+Public%0D%0AWorks+and+Public+Housing+Office.%0D%0A%0D%0AResearch+problems%3A+(1)+What+is+the+follow-up+to+the+East+Lampung+financial+audit+on%0D%0Athe+findings+of+the+BPK+RI%3F+(2)+What+factors+hindered+the+follow-up+of+the+East%0D%0ALampung+financial+audit+on+BPK+RI+findings%3F+The+research+uses+a+normative+and%0D%0Aempirical+juridical+approach.+Data+collection+by+field+study+and+literature+study.%0D%0AData+analysis+was+carried+out+in+a+qualitative+juridical+manner.%0D%0A%0D%0AThe+results+of+this+study+indicate%3A+(1)+The+follow-up+to+the+East+Lampung+financial%0D%0Aaudit+on+the+findings+of+the+BPK+RI+is+carried+out+by+the+Regional+Financial+and%0D%0AAsset+Management+Agency+(BPKAD)+in+coordination+with+the+District+Inspectorate%2C%0D%0Anamely+providing+answers+or+explanations+for+the+implementation+of+the+follow-up+to%0D%0ABPK+no+later+than+60+days+after+the+audit+report+is+received.+The+stages+are+receiving%0D%0Athe+LHP+officially+submitted+by+the+BPK%2C+making+an+action+plan%2C+duplicating+the%0D%0ALHP%2C+inviting+meetings+and+submitting+findings+to+Regional+Organization+Regional%0D%0AOrganization+related+to+BPK+findings%2C+inventorying+findings%2C+writing+to+Regional%0D%0AOrganization+regarding+BPK+findings%2C+holding+meetings+to+discuss%2Fupdate+data+%2C%0D%0Arecapitulation+of+follow-up+results+as+well+as+making+a+list+of+TLHP%2C+carrying+out%0D%0Areconciliations%2C+making+Minutes+of+submission+and+submitting+follow-ups+to+BPK.+(2)%0D%0AThe+inhibiting+factors+for+the+follow-up+of+the+East+Lampung+financial+audit+on+the%0D%0Afindings+of+the+BPK+RI+are+the+commitment+of+the+examined+entity+is+not+yet+optimal%0D%0Ain+fulfilling+the+recommendations+of+the+findings+and+the+slowness+of+the+relevant%0D%0ARegional+Organization+human+resources+in+following+up+on+the+findings%2C+resulting+in%0D%0Afollow-up+not+according+to+recommendations%2C+recommendations+that+have+not+been%0D%0Afollowed+up%2C+recommendations+that+are+difficult+to+follow+up%2C+and+delays+in%0D%0Acompleting+follow-up.%0D%0A%0D%0AKeywords%3A+Follow+Up%2C+Financial+Audit%2C+BPK+RI.+&rft.publisher=FAKULTAS+HUKUM&rft.date=2023-05-24&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F71715%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F71715%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F71715%2F3%2FSKRIPSI%2520FULL%2520TANPA%2520PEMBAHASAN.pdf&rft.identifier=++SYIFA+%2C+NABILAH+WIRANTY++(2023)+TINDAK+LANJUT+PEMERIKSAAN+KEUANGAN+LAMPUNG+TIMUR+ATAS+TEMUAN+BADAN+PEMERIKSA+KEUANGAN+REPUBLIK+INDONESIA.++FAKULTAS+HUKUM%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F71715%2F