ihps_i_2014_1414644515.pdf

Dăďğů ϯϰ ƶŵůăś ăɛƶɛ ğůğŵăśă? w

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dĂďĞů Ϯ͘ϰ :ƵŵůĂŚ <ĂƐƵƐ <ĞůĞŵĂŚĂŶ ^W/ ĚĂŶ <ĞƟĚĂŬƉĂƚƵŚĂŶ ƚĞƌŚĂĚĂƉ <ĞƚĞŶƚƵĂŶ WĞƌĂƚƵƌĂŶ WĞƌƵŶĚĂŶŐͲƵŶĚĂŶŐĂŶ ±ĞƌĚĂƐĂƌŬĂŶ ²ŶƟƚĂƐ (nilai dalam juta rupiah) No. ²ŶƟƚĂƐ SPI <ĞƟĚĂŬƉĂƚƵŚĂŶ Jumlah Kasus Jumlah Kasus Nilai (1) (2) (3) (4) (5) I Pusat 767 1.110 6.697.283,19 LKPP dan LKKL 718 1.091 6.685.806,46 Badan Lainnya 49 19 11.476,73 II Daerah 5.133 6.018 4.206.685,47 1 Provinsi 432 589 2.028.608,27 2 Kabupaten 3.779 4.332 1.638.455,61 3 Kota 922 1.097 539.621,59 III BUMN & lainnya 48 45 24.558,60 Jumlah 5.948 7.173 10.928.527,26
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16 IHPS I Tahun 2014 Badan Pemeriksa Keuangan Buku II IHPS ŝƚƵ͕ ŬĂƐƵƐ ƉƌŽƐĞƐ ƉĞŶLJƵƐƵŶĂŶ ůĂƉŽƌĂŶ ƟĚĂŬ ƐĞƐƵĂŝ ŬĞƚĞŶƚƵĂŶ͕ Ěŝ ĂŶƚĂƌĂŶLJĂ ƟĚĂŬ ŵĞůĂŬƵŬĂŶ ƉĞŵƵƚĂŬŚŝƌĂŶ ĚĂƚĂ ŝŶĨŽƌŵĂƐŝ ƉĞŶĐĂƚĂƚĂŶ ƉĂĚĂ ďƵŬƵ ŬĂƐ ĚĂŶ ƟĚĂŬ ŵĞŶĐĂŶƚƵŵŬĂŶ ŶŽŵŽƌ ƌĞŐŝƐƚĞƌ ďƵŬƟ ƉĞŶŐĞůƵĂƌĂŶ ŬĂƐ͘ <ĂƐƵƐ ŬĞƟĚĂŬƉĂƚƵŚĂŶ ƚĞƌŚĂĚĂƉ ŬĞƚĞŶƚƵĂŶ ƉĞƌĂƚƵƌĂŶ ƉĞƌƵŶĚĂŶŐͲƵŶĚĂŶŐĂŶ͕ Ěŝ antaranya kasus kerugian negara akibat kelebihan pembayaran selain kekurangan volume pekerjaan dan/atau barang sebanyak 100 kasus senilai Rp141.600,66 juta. b. Badan Lainnya Terhadap 4 LK Badan Lainnya Tahun 2013, BPK memberikan opini WTP kepada BI, OJK, dan SKK Migas serta opini TMP kepada LPS . Kasus kelemahan SPI yang terjadi di antaranya kelemahan pada sistem pengendalian pelaksanaan anggaran pendapatan dan belanja sebanyak 18 kasus. <ĂƐƵƐͲŬĂƐƵƐ ŬĞƟĚĂŬƉĂƚƵŚĂŶ ƚĞƌŚĂĚĂƉ ŬĞƚĞŶƚƵĂŶ ƉĞƌĂƚƵƌĂŶ ƉĞƌƵŶĚĂŶŐͲƵŶĚĂŶŐĂŶ tersebut di antaranya mengakibatkan kerugian negara sebanyak 7 kasus senilai Rp5.564,18 juta. 2. Pemerintah Daerah Terhadap 456 LKPD Tahun 2013, BPK memberikan opini WTP atas 153 LKPD, opini WDP atas 276 LKPD, opini TW atas 9 LKPD, dan opini TMP atas 18 LKPD. Sedangkan atas 1 LKPD Tahun 2012, BPK memberikan opini TMP. Kelemahan SPI yang banyak terjadi adalah kelemahan sistem pengendalian pelaksanaan anggaran pendapatan dan belanja yaitu sebanyak 2.182 kasus. Kasus- ŬĂƐƵƐ ƚĞƌƐĞďƵƚ͕ ĂŶƚĂƌĂ ůĂŝŶ͗ ƉĞƌĞŶĐĂŶĂĂŶ ŬĞŐŝĂƚĂŶ ƟĚĂŬ ŵĞŵĂĚĂŝ͕ ƉĞŶLJŝŵƉĂŶŐĂŶ terhadap peraturan perundang-undangan bidang teknis tertentu atau ketentuan intern organisasi yang diperiksa tentang pendapatan dan belanja, penetapan/ ƉĞůĂŬƐĂŶĂĂŶ ŬĞďŝũĂŬĂŶ ƟĚĂŬ ƚĞƉĂƚ ĂƚĂƵ ďĞůƵŵ ĚŝůĂŬƐĂŶĂŬĂŶ ďĞƌĂŬŝďĂƚ ŚŝůĂŶŐŶLJĂ potensi penerimaan/pendapatan, mekanisme pemungutan, penyetoran dan ƉĞůĂƉŽƌĂŶƐĞƌƚĂƉĞŶŐŐƵŶĂĂŶƉĞŶĞƌŝŵĂĂŶŶĞŐĂƌĂĚĂŶŚŝďĂŚƟĚĂŬƐĞƐƵĂŝŬĞƚĞŶƚƵĂŶ͕ ƉĞŶĞƚĂƉĂŶͬƉĞůĂŬƐĂŶĂĂŶ ŬĞďŝũĂŬĂŶ ƟĚĂŬ ƚĞƉĂƚ ĂƚĂƵ ďĞůƵŵ ĚŝůĂŬƵŬĂŶ ďĞƌĂŬŝďĂƚ peningkatan biaya/belanja, dan pelaksanaan belanja di luar mekanisme APBN/D.
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