²ŷɵƚăɛ kelemahan sistem pengendalian intern

Info icon This preview shows pages 116–118. Sign up to view the full content.

View Full Document Right Arrow Icon
²ŶƟƚĂƐ Kelemahan Sistem Pengendalian Intern <ĞƟĚĂŬƉĂƚƵŚĂŶƚĞƌŚĂĚĂƉ<ĞƚĞŶƚƵĂŶWĞƌĂƚƵƌĂŶWĞƌƵŶĚĂŶŐͲhŶĚĂŶŐĂŶLJĂŶŐDĞŶŐĂŬŝďĂƚŬĂŶ Nilai penyerahan aset atau penyetoran ke kas negara/ ĚĂĞƌĂŚĂƚĂƐƚĞŵƵĂŶLJĂŶŐƚĞůĂŚĚŝƟŶĚĂŬůĂŶũƵƟĚĂůĂŵƉƌŽƐĞƐ pemeriksaan Total Kelemahan Sistem Pengendalian Akuntansi dan Pelaporan Kelemahan Sistem Pengendalian Pelaksanaan Anggaran Pendapatan dan Belanja Kelemahan Struktur Pengendalian Intern Total Kerugian Daerah Potensi Kerugian Daerah Kekurangan Penerimaan Administrasi <ĞƟĚĂŬŚĞŵĂƚĂŶ <ĞƟĚĂŬĞĨĞŬƟĨĂŶ Kerugian Daerah Potensi Kerugian Daerah Kekurangan Penerimaan Jml Kasus Jml Kasus Jml Kasus Jml Kasus Jml Kasus Nilai Jml Kasus Nilai Jml Kasus Nilai Jml Kasus Nilai Jml Kasus Jml Kasus Nilai Jml Kasus Nilai Jml Kasus Nilai Jml Kasus Nilai Jml Kasus Nilai 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 17 389 Kab. Sinjai 23 6 12 5 15 486,56 3 118,93 - - 3 367,63 9 - - - - 2 26,56 - - - - 18 390 Kab. Soppeng 7 2 4 1 6 273,47 4 273,47 - - - - 2 - - - - 1 144,71 - - - - 19 391 Kab. Takalar 17 7 8 2 20 2.683,76 10 2.668,58 - - 2 15,18 8 - - - - 3 1.110,86 - - - - 20 392 Kab. Tana Toraja 20 4 11 5 16 898,18 7 572,60 1 54,26 2 271,32 6 - - - - 1 23,58 - - - - 21 393 Kab. Toraja Utara 19 4 10 5 14 1.026,01 5 684,94 - - 2 341,07 7 - - - - 3 378,82 - - 1 321,81 22 394 Kab. Wajo 16 3 10 3 21 3.174,31 6 343,08 2 2.555,97 2 275,26 11 - - - - 4 150,54 - - 2 116,46 23 395 Kota Makassar 18 4 10 4 23 4.009,19 8 910,04 3 2.420,52 3 678,63 9 - - - - 5 229,17 - - 1 5,57 24 396 Kota Palopo 15 5 6 4 9 9.267,33 5 8.878,11 - - 2 389,22 2 - - - - - - - - - - 25 397 Kota Pare-Pare 17 3 9 5 17 3.089,22 3 2.326,07 - - 9 763,15 5 - - - - 3 103,15 - - 2 55,72 27 Prov. Sulawesi Tenggara 126 43 63 20 195 65.813,70 78 16.445,95 12 38.087,10 39 11.280,65 66 - - - - 18 2.587,64 - - 10 2.156,46 1 398 Prov. Sulawesi Tenggara 13 7 5 1 16 20.501,92 3 879,70 4 18.989,21 4 633,01 5 - - - - - - - - 1 17,20 2 399 Kab. Bombana 9 3 5 1 21 581,81 10 581,81 1 - - - 10 - - - - 1 71,50 - - - - 3 400 Kab. Buton 17 9 5 3 15 2.071,16 4 227,41 - - 4 1.843,75 7 - - - - 2 1,54 - - 2 573,23 4 401 Kab. Buton Utara 15 6 6 3 16 852,99 6 738,69 - - 2 114,30 8 - - - - 3 194,11 - - 1 2,74 5 402 Kab. Kolaka 6 3 3 - 17 17.634,39 8 325,61 1 16.803,85 5 504,93 3 - - - - - - - - - - 6 403 Kab. Kolaka Utara 7 1 5 1 11 739,06 8 615,89 - - 2 123,17 1 - - - - 5 480,86 - - 2 113,18 7 404 Kab. Konawe 8 4 4 - 14 3.406,57 4 1.547,98 1 657,50 5 1.201,09 4 - - - - 1 210,99 - - - - 8 405 Kab. Konawe Selatan 10 1 6 3 18 6.465,27 10 2.441,68 - - 3 4.023,59 5 - - - - 2 36,69 - - 1 1.199,52 9 406 Kab. Konawe Utara 7 2 5 - 13 3.258,42 8 2.824,50 1 18,66 2 415,26 2 - - - - 1 1.504,33 - - 1 138,88 10 407 Kab. Muna 16 3 11 2 7 519,64 3 114,37 - - 1 405,27 3 - - - - 1 21,29 - - - - 11 408 Kab. Wakatobi 6 2 2 2 13 1.504,92 4 185,61 2 1.105,16 4 214,15 3 - - - - - - - - - - 12 409 Kota Baubau 5 2 1 2 21 6.291,17 10 5.962,70 - - 2 328,47 9 - - - - 2 66,33 - - - - 13 410 Kota Kendari 7 - 5 2 13 1.986,38 - - 2 512,72 5 1.473,66 6 - - - - - - - - 2 111,71 28 Prov. Gorontalo 64 22 30 12 100 11.476,16 42 3.899,91 4 1.359,40 16 1.497,46 28 5 3.555,79 5 1.163,60 5 387,22 - - 1 1,90 1 411 Prov. Gorontalo 7 3 2 2 15 1.207,06 7 498,07 1 406,68 2 266,81 4 - - 1 35,50 3 379,21 - - - - 2 412 Kab. Boalemo 9 4 3 2 26 2.668,15 14 1.280,90 - - 5 397,25 6 1 990,00 - - - - - - - - 3 413 Kab. Bone Bolango 15 2 9 4 10 523,03 3 281,80 - - 2 40,63 4 - - 1 200,60 1 6,50 - - 1 1,90 4 414 Kab. Gorontalo 11 4 6 1 10 1.744,95 3 363,28 1 917,64 2 24,03 3 - - 1 440,00 - - - - - - 5 415 Kab. Gorontalo Utara 6 4 1 1 12 3.163,45 4 588,68 - - 1 102,96 4 3 2.471,81 - - - - - - - - 6 416 Kab. Pohuwato 4 1 3 - 13 1.443,42 4 490,23 1 11,40 1 360,31 4 1 93,98 2 487,50 1 1,51 - - - - 7 417 Kota Gorontalo 12 4 6 2 14 726,10 7 396,95 1 23,68 3 305,47 3 - - - - - - - - - - Halaman 15 - Lampiran 10 (nilai dalam juta rupiah dan ribu valas)
Image of page 116

Info icon This preview has intentionally blurred sections. Sign up to view the full version.

View Full Document Right Arrow Icon
Buku II - Lampiran IHPS I Tahun 2014 Badan Pemeriksa Keuangan 45 No. ²ŶƟƚĂƐ Kelemahan Sistem Pengendalian Intern <ĞƟĚĂŬƉĂƚƵŚĂŶƚĞƌŚĂĚĂƉ<ĞƚĞŶƚƵĂŶWĞƌĂƚƵƌĂŶWĞƌƵŶĚĂŶŐͲhŶĚĂŶŐĂŶLJĂŶŐDĞŶŐĂŬŝďĂƚŬĂŶ Nilai penyerahan aset atau penyetoran ke kas negara/ ĚĂĞƌĂŚĂƚĂƐƚĞŵƵĂŶLJĂŶŐƚĞůĂŚĚŝƟŶĚĂŬůĂŶũƵƟĚĂůĂŵƉƌŽƐĞƐ pemeriksaan Total Kelemahan Sistem
Image of page 117
Image of page 118
This is the end of the preview. Sign up to access the rest of the document.

{[ snackBarMessage ]}

What students are saying

  • Left Quote Icon

    As a current student on this bumpy collegiate pathway, I stumbled upon Course Hero, where I can find study resources for nearly all my courses, get online help from tutors 24/7, and even share my old projects, papers, and lecture notes with other students.

    Student Picture

    Kiran Temple University Fox School of Business ‘17, Course Hero Intern

  • Left Quote Icon

    I cannot even describe how much Course Hero helped me this summer. It’s truly become something I can always rely on and help me. In the end, I was not only able to survive summer classes, but I was able to thrive thanks to Course Hero.

    Student Picture

    Dana University of Pennsylvania ‘17, Course Hero Intern

  • Left Quote Icon

    The ability to access any university’s resources through Course Hero proved invaluable in my case. I was behind on Tulane coursework and actually used UCLA’s materials to help me move forward and get everything together on time.

    Student Picture

    Jill Tulane University ‘16, Course Hero Intern