Wğŷđăƚăƚă? ɵěăŭďğůƶŵ

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WĞŶĐĂƚĂƚĂŶ ƟĚĂŬͬďĞůƵŵ ĚŝůĂŬƵŬĂŶ ĂƚĂƵ ƟĚĂŬ ĂŬƵƌĂƚ ͕ LJĂŶŐ ƚĞƌũĂĚŝ Ěŝ Wd W'E ;WĞƌƐĞƌŽͿ͕ dďŬ͘ ĚĂŶ Wd ³W // ;WĞƌƐĞƌŽͿ͘ <ĂƐƵƐͲŬĂƐƵƐ ƚĞƌƐĞďƵƚ ĂĚĂůĂŚ ƉĞŶĐĂƚĂƚĂŶ ŵĂƚĞƌŝĂů ŚŝďĂŚ ƐĞƌƚĂ ďĂƌĂŶŐ ďĞŬĂƐ ƉĂŬĂŝ ƉĞƌĂůĂƚĂŶ ŝŶƐƚĂůĂƐŝ ŐĂƐ ĚĂůĂŵ ůĂƉŽƌĂŶ ƉĞƌƐĞĚŝĂĂŶ ďĞůƵŵ ŵĞŵĂĚĂŝ͘ ^ĞůĂŝŶ ŝƚƵ͕ ŝŶǀĞŶƚĂƌŝƐĂƐŝ ĚĂŶ ƉĞŶĐĂƚĂƚĂŶ ĂƐĞƚ ĨƵƌŶŝƚƵƌĞ ŚĂƐŝů ƉĞŶŐĂĚĂĂŶ Ěŝ ²ĂŶĚĂƌ hĚĂƌĂ DĞĚĂŶ ²ĂƌƵ <ƵĂůĂŶĂŵƵ ďĞůƵŵ ĚŝůĂŬƵŬĂŶ ŽůĞŚ ƵŶŝƚ ĂƐĞƚ ƉƵƐĂƚ ŵĂƵƉƵŶ ƵŶŝƚ ŽƉĞƌĂƐŝŽŶĂů ďĂŶĚĂƌĂ͘ WĞŶLJĞďĂď ϲ͘ϲϴ <ĂƐƵƐͲŬĂƐƵƐ ŬĞůĞŵĂŚĂŶ ^W/ ƚĞƌƵƚĂŵĂ ƚĞƌũĂĚŝ ŬĂƌĞŶĂ͗ ĚŝƌĞŬƐŝ ƟĚĂŬ ĐĞƌŵĂƚ ĚĂůĂŵ ŵĞŶLJƵƐƵŶ ŬůĂƵƐƵů ŬŽŶƚƌĂŬ͖ ƟĚĂŬ ŵĞůĂŬƵŬĂŶ ƉĞŶŐĂǁĂƐĂŶ ĚĂŶ ƉĞŶŐĞŶĚĂůŝĂŶ ƉĞůĂŬƐĂŶĂĂŶ ƉĞŵďĂŶŐƵŶĂŶ ƉƌŽLJĞŬ͖ ŝŶƚĞƌǀĞŶƐŝ ĚŝƌĞŬƐŝ ĚĂůĂŵ ƉĞŶĞƚĂƉĂŶ ƉĞŵĞŶĂŶŐ ƉĞŶŐĂĚĂĂŶ ďĂƌĂŶŐͬũĂƐĂ͖ ĚŝƌĞŬƐŝ ďĞůƵŵ ŵĞŶLJƵƐƵŶͬ ŵĞƌĞǀŝƐŝ ƉĞƌĂƚƵƌĂŶ ƉĞƌƵƐĂŚĂĂŶͬ^KWͬƉĞĚŽŵĂŶ ŬĞŐŝĂƚĂŶ ƚĞƌƚĞŶƚƵ͖ ƐĞƌƚĂ͕ ƉĞůĂŬƐĂŶĂ ŬĞŐŝĂƚĂŶ ůĂůĂŝ ĚĂůĂŵ ŵĞůĂŬƵŬĂŶ ƐĞƌĂŚ ƚĞƌŝŵĂ͕ ŝŶǀĞŶƚĂƌŝƐĂƐŝ ĚĂŶ ƉĞŶĐĂƚĂƚĂŶ ďĂƌĂŶŐ͘ ZĞŬŽŵĞŶĚĂƐŝ ϲ͘ϲϵ dĞƌŚĂĚĂƉ ŬĂƐƵƐͲŬĂƐƵƐ ŬĞůĞŵĂŚĂŶ ^W/ ƚĞƌƐĞďƵƚ͕ ²W< ŵĞƌĞŬŽŵĞŶĚĂƐŝŬĂŶ ŬĞƉĂĚĂ ±ŝƌĞŬƐŝ ²hDE ĂŐĂƌ͗ ŵĞŵĨƵŶŐƐŝŬĂŶ ƉĞƌĞŶĐĂŶĂĂŶ ĚĂŶ ĂŶŐŐĂƌĂŶ ƐĞďĂŐĂŝ ĂůĂƚ ŬĞŶĚĂůŝ ŵĂŶĂũĞŵĞŶ ĚĞŶŐĂŶ ƐĂŶŬƐŝ ƚĞŐĂƐ ĂƚĂƐ ƉĞŶLJŝŵƉĂŶŐĂŶŶLJĂ͖ ŵĞůĂŬƵŬĂŶ ĞǀĂůƵĂƐŝ ŬĞŵďĂůŝ ĂƚĂƐ ƉĞƌũĂŶũŝĂŶ ŬĞƌũĂ ƐĂŵĂ ƉĞƐĂŶŐŽŶ ƉĞŐĂǁĂŝ͕ ŵĞŶLJƵƐƵŶͬŵĞƌĞǀŝƐŝ ƉĞƌĂƚƵƌĂŶ ƉĞƌƵƐĂŚĂĂŶͬ^KWͬƉĞĚŽŵĂŶ ŬĞŐŝĂƚĂŶ LJĂŶŐ ĚŝƉĞƌůƵŬĂŶ͖ ŵĞŶĞƌƟďŬĂŶ ƉĞŶĐĂƚĂƚĂŶ͕ ĂĚŵŝŶŝƐƚƌĂƐŝ ƐĞƌĂŚ ƚĞƌŝŵĂ ďĂƌĂŶŐ ĚĂŶ ŵĞŶŐĂŵĂŶŬĂŶĂƐĞƚƉĞƌƵƐĂŚĂĂŶ͖ƐĞƌƚĂ͕ŵĞŵďĞƌŝŬĂŶƐĂŶŬƐŝŬĞƉĂĚĂƉĞůĂŬƐĂŶĂ ŬĞŐŝĂƚĂŶ LJĂŶŐ ůĂůĂŝ ĚĂůĂŵ ŵĞůĂŬƐĂŶĂŬĂŶ ƚƵŐĂƐ ƉŽŬŽŬ ĚĂŶ ĨƵŶŐƐŝŶLJĂ͘ ϲ͘ϳϬ ZŝŶĐŝĂŶ ŚĂƐŝů ƉĞŵĞƌŝŬƐĂĂŶ ^W/ ĂƚĂƐ ƉĞŶĚĂƉĂƚĂŶ͕ ďŝĂLJĂ͕ ĚĂŶ ŝŶǀĞƐƚĂƐŝ ²hDE ƉĞƌ ŬĞůŽŵƉŽŬ ĚĂŶ ũĞŶŝƐ ƚĞŵƵĂŶ ĚŝƐĂũŝŬĂŶ ĚĂůĂŵ >ĂŵƉŝƌĂŶ Ϯϭ͘
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ϲϴ IHPS I Tahun 2014 Badan Pemeriksa Keuangan Buku IV IHPS <ĞƉĂƚƵŚĂŶ ƚĞƌŚĂĚĂƉ
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