Ɛğƌƚă ɖğŷljğƌăśăŷɖğŷljğƚžƌă?

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ƐĞƌƚĂ ƉĞŶLJĞƌĂŚĂŶͬƉĞŶLJĞƚŽƌĂŶ ƐĞůĂŵĂ ƉƌŽƐĞƐ ƉĞŵĞƌŝŬƐĂĂŶ ƉĞƌ ŬĞůŽŵƉŽŬ ƚĞŵƵĂŶ ĚŝƐĂũŝŬĂŶ ƉĂĚĂ dĂďĞů ϰ͘ϭ͘ dĂďĞů ϰ͘ϭ <ĞůŽŵƉŽŬ dĞŵƵĂŶ ĂƚĂƐ WĞŶŐĞůŽůĂĂŶ WĞŶĚĂƉĂƚĂŶ ĚĂŶ WĞůĂŬƐĂŶĂĂŶ ²ĞůĂŶũĂ WĞŵĞƌŝŶƚĂŚ ±ĂĞƌĂŚ ;ŶŝůĂŝ ĚĂůĂŵ ũƵƚĂ ƌƵƉŝĂŚͿ hƌĂŝĂŶ <ĞůĞŵĂŚĂŶ ^W/ <ĞƟĚĂŬƉĂƚƵŚĂŶ dĞƌŚĂĚĂƉ <ĞƚĞŶƚƵĂŶ WĞƌĂƚƵƌĂŶ WĞƌƵŶĚĂŶŐͲƵŶĚĂŶŐĂŶ <ĞƌƵŐŝĂŶ ±ĂĞƌĂŚ WŽƚĞŶƐŝ <ĞƌƵŐŝĂŶ ±ĂĞƌĂŚ <ĞŬƵƌĂŶŐĂŶ WĞŶĞƌŝŵĂĂŶ <ĞůĞŵĂŚĂŶ ³ĚŵŝŶŝƐƚƌĂƐŝ 3E dŽƚĂů :ƵŵůĂŚ ŬĂƐƵƐ ϴϲ ϭϱϴ ϯϭ ϰϳ ϱϮ ϰϬ ϯϮϴ EŝůĂŝ ƚĞŵƵĂŶ Ͳ ϲϴ͘ϲϵϵ͕Ϯϯ Ϯϭ͘ϰϯϭ͕ϭϴ ϭϭ͘ϲϱϯ͕ϭϴ Ͳ ϴϳ͘ϬϵϬ͕ϰϳ ϭϴϴ͘ϴϳϰ͕Ϭϲ :ƵŵůĂŚ µŶƟƚĂƐ ϭϳ Ϯϭ ϭϮ Ϯϯ ϭϳ ϭϱ ϮϱΎ EŝůĂŝ ƉĞŶLJĞƚŽƌĂŶ ƐĞůĂŵĂ ƉƌŽƐĞƐ ƉĞŵĞƌŝŬƐĂĂŶ Ͳ ϭϭ͘ϵϬϬ͕Ϯϭ ϰ͘ϳϰϲ͕Ϯϱ ϳϬϵ͕Ϭϴ Ͳ Ͳ ϭϳ͘ϯϱϱ͕ϱϰ <ĞƚĞƌĂŶŐĂŶ͗ ^W/ ͗ ƐŝƐƚĞŵ ƉĞŶŐĞŶĚĂůŝĂŶ ŝŶƚĞƌŶ ϯµ ͗ ĞŬŽŶŽŵŝƐͬŬĞƟĚĂŬŚĞŵĂƚĂŶ͕ ĞĮƐŝĞŶƐŝ͕ ĚĂŶ ĞĨĞŬƟǀŝƚĂƐ Ύ ͗ dŽƚĂů ƉĂĚĂ ũƵŵůĂŚ ĞŶƟŝƚĂƐ ďƵŬĂŶ ŵĞƌƵƉĂŬĂŶ ŚĂƐŝů ƉĞŶũƵŵůĂŚĂŶ
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34 IHPS I Tahun 2014 Badan Pemeriksa Keuangan Buku IV IHPS ϰ͘ϱ ±ĂŌĂƌ ŬĞůŽŵƉŽŬ ƚĞŵƵĂŶ ŵĞŶƵƌƵƚ ĞŶƟƚĂƐ ƉĂĚĂ W±dd ĂƚĂƐ ƉĞŶŐĞůŽůĂĂŶ ƉĞŶĚĂƉĂƚĂŶ ĚĂŶ ƉĞůĂŬƐĂŶĂĂŶ ďĞůĂŶũĂ ƉĞŵĞƌŝŶƚĂŚ ĚĂĞƌĂŚ ĚŝƐĂũŝŬĂŶ ƉĂĚĂ >ĂŵƉŝƌĂŶ ϴ͘ ^ŝƐƚĞŵ WĞŶŐĞŶĚĂůŝĂŶ /ŶƚĞƌŶ ϰ͘ϲ ,ĂƐŝů ƉĞŵĞƌŝŬƐĂĂŶ ^W/ ŵĞŶŐƵŶŐŬĂƉ ƐĞďĂŶLJĂŬ ϴϲ ŬĂƐƵƐ ŬĞůĞŵĂŚĂŶ ^W/͕ LJĂŝƚƵ͗ ϰ ŬĂƐƵƐ ŬĞůĞŵĂŚĂŶ ƐŝƐƚĞŵ ƉĞŶŐĞŶĚĂůŝĂŶ ĂŬƵŶƚĂŶƐŝ ĚĂŶ ƉĞůĂƉŽƌĂŶ͕ ϲϲ ŬĂƐƵƐ ŬĞůĞŵĂŚĂŶ ƐŝƐƚĞŵ ƉĞŶŐĞŶĚĂůŝĂŶ ƉĞůĂŬƐĂŶĂĂŶ ĂŶŐŐĂƌĂŶ ƉĞŶĚĂƉĂƚĂŶ ĚĂŶ ďĞůĂŶũĂ͕ƐĞƌƚĂϭϲŬĂƐƵƐŬĞůĞŵĂŚĂŶƐƚƌƵŬƚƵƌƉĞŶŐĞŶĚĂůŝĂŶŝŶƚĞƌŶƐĞďĂŐĂŝŵĂŶĂ ĚŝƐĂũŝŬĂŶ ĚĂůĂŵ dĂďĞů ϰ͘Ϯ͘ dĂďĞů ϰ͘Ϯ <ĞůŽŵƉŽŬ dĞŵƵĂŶ <ĞůĞŵĂŚĂŶ ^W/ ĂƚĂƐ WĞŶŐĞůŽůĂĂŶ WĞŶĚĂƉĂƚĂŶ ĚĂŶ WĞůĂŬƐĂŶĂĂŶ ²ĞůĂŶũĂ WĞŵĞƌŝŶƚĂŚ ±ĂĞƌĂŚ ϰ͘ϳ WĞƌƐĞŶƚĂƐĞ ŬĞůŽŵƉŽŬ ƚĞŵƵĂŶ ŬĞůĞŵĂŚĂŶ ^W/ ĂƚĂƐ ƉĞŶŐĞůŽůĂĂŶ ƉĞŶĚĂƉĂƚĂŶ ĚĂŶ ƉĞůĂŬƐĂŶĂĂŶ ďĞůĂŶũĂ ƉĞŵĞƌŝŶƚĂŚ ĚĂĞƌĂŚ ĚŝƐĂũŝŬĂŶ ĚĂůĂŵ 'ƌĂĮŬ ϰ͘ϭ͘ 'ƌĂĮŬ ϰ͘ϭ WĞƌƐĞŶƚĂƐĞ <ĞůŽŵƉŽŬ dĞŵƵĂŶ <ĞůĞŵĂŚĂŶ ^W/ ĂƚĂƐ WĞŶŐĞůŽůĂĂŶ WĞŶĚĂƉĂƚĂŶ
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