ihps_i_2014_1414644515.pdf

²ŷɵƚăɛ ƚğƌůăŵďăƚ

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²ŶƟƚĂƐ ƚĞƌůĂŵďĂƚ ŵĞŶLJĂŵƉĂŝŬĂŶ ůĂƉŽƌĂŶ 6 1 4 1 4 ^ŝƐƚĞŵ /ŶĨŽƌŵĂƐŝ ´ŬƵŶƚĂŶƐŝ ĚĂŶ WĞůĂƉŽƌĂŶ ƟĚĂŬ memadai 334 21 306 7 5 Sistem Informasi Akuntansi dan Pelaporan belum didukung SDM yang memadai 43 10 33 - 6 Lain-lain 2 - 2 - II Kelemahan Sistem Pengendalian Pelaksanaan Anggaran Pendapatan dan Belanja 2.498 288 2.182 28 1 WĞƌĞŶĐĂŶĂĂŶ ŬĞŐŝĂƚĂŶ ƟĚĂŬ ŵĞŵĂĚĂŝ 807 82 720 5 2 Mekanisme pemungutan, penyetoran dan pelaporan serta penggunaan penerimaan negara ĚĂŶ ŚŝďĂŚ ƟĚĂŬ ƐĞƐƵĂŝ ŬĞƚĞŶƚƵĂŶ 270 36 234 - 3 Penyimpangan terhadap peraturan perundang- undangan bidang teknis tertentu atau ketentuan intern organisasi yang diperiksa tentang pendapatan dan belanja 684 68 610 6 4 Pelaksanaan belanja di luar mekanisme APBN/D 25 - 25 - 5 WĞŶĞƚĂƉĂŶͬƉĞůĂŬƐĂŶĂĂŶ ŬĞďŝũĂŬĂŶ ƟĚĂŬ ƚĞƉĂƚ atau belum dilakukan berakibat hilangnya potensi penerimaan/pendapatan 440 54 385 1 6 WĞŶĞƚĂƉĂŶͬƉĞůĂŬƐĂŶĂĂŶ ŬĞďŝũĂŬĂŶ ƟĚĂŬ ƚĞƉĂƚ ĂƚĂƵ belum dilakukan berakibat peningkatan biaya/ belanja 195 35 144 16 7 Lain-lain 77 13 64 - III Kelemahan Struktur Pengendalian Intern 1.314 159 1.111 44 1 ²ŶƟƚĂƐ ƟĚĂŬ ŵĞŵŝůŝŬŝ ^KW LJĂŶŐ ĨŽƌŵĂů ƵŶƚƵŬ suatu prosedur atau keseluruhan prosedur 599 87 491 21 2 ^KW LJĂŶŐ ĂĚĂ ƉĂĚĂ ĞŶƟƚĂƐ ƟĚĂŬ ďĞƌũĂůĂŶ ƐĞĐĂƌĂ ŽƉƟŵĂů ĂƚĂƵ ƟĚĂŬ ĚŝƚĂĂƟ 371 55 296 20 3 ²ŶƟƚĂƐ ƟĚĂŬ ŵĞŵŝůŝŬŝ ^ĂƚƵĂŶ WĞŶŐĂǁĂƐ /ŶƚĞƌŶ 4 - 4 - 4 ^ĂƚƵĂŶ WĞŶŐĂǁĂƐ /ŶƚĞƌŶ LJĂŶŐ ĂĚĂ ƟĚĂŬ ŵĞŵĂĚĂŝ ĂƚĂƵ ƟĚĂŬ ďĞƌũĂůĂŶ ŽƉƟŵĂů 318 13 304 1 5 Tidak ada pemisahan tugas dan fungsi yang memadai 22 4 16 2 6 Lain-lain - - - - Total Kelemahan Sistem Pengendalian Intern 5.948 718 5.133 97
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IHPS I Tahun 2014 Badan Pemeriksa Keuangan 2 Buku II - Lampiran ´ĂŌĂƌ <ĞůŽŵƉŽŬ ĚĂŶ :ĞŶŝƐ dĞŵƵĂŶ Ͳ <ĞƟĚĂŬƉĂƚƵŚĂŶ ƚĞƌŚĂĚĂƉ <ĞƚĞŶƚƵĂŶ WĞƌĂƚƵƌĂŶ WĞƌƵŶĚĂŶŐͲhŶĚĂŶŐĂŶ Hasil Pemeriksaan Laporan Keuangan Semester I Tahun 2014 Halaman 1 - Lampiran 2 (nilai dalam juta rupiah dan ribu valas) No Kelompok dan Jenis Temuan Jumlah Kasus Nilai LKKL LKPD* LK Badan Lainnya Jumlah Kasus Nilai Jumlah Kasus Nilai Jumlah Kasus Nilai <ĞƟĚĂŬƉĂƚƵŚĂŶ ƚĞƌŚĂĚĂƉ <ĞƚĞŶƚƵĂŶ WĞƌƵŶĚĂŶŐͲƵŶĚĂŶŐĂŶ LJĂŶŐ DĞŶŐĂŬŝďĂƚŬĂŶ͗ I Kerugian Negara/Daerah/Perusahaan 2.790 1.464.294,50 423 469.999,44 2.347 985.711,17 20 8.583,89 NTD 533,28 NTD 533,28 - - Jumlah Rupiah 1.464.508,48 470.213,42 985.711,17 8.583,89 1 ±ĞůĂŶũĂ WĞƌũĂůĂŶĂŶ ³ŝŶĂƐ &ŝŬƟĨ 174 93.718,03 15 3.303,50 158 90.409,40 1 5,13 2 ±ĞůĂŶũĂ ĂƚĂƵ ƉĞŶŐĂĚĂĂŶ ĮŬƟĨ ůĂŝŶŶLJĂ 139 78.934,51 11 2.157,98 128 76.776,53 - - 3 ZĞŬĂŶĂŶ ƉĞŶŐĂĚĂĂŶ ďĂƌĂŶŐͬũĂƐĂ ƟĚĂŬ menyelesaikan pekerjaan 29 12.528,81 2 938,02 27 11.590,79 - - 4 Kekurangan volume pekerjaan dan/atau barang 634 308.042,70 79 67.111,82 554 240.812,55 1 118,33 5 Kelebihan pembayaran selain kekurangan volume pekerjaan dan/atau barang 381 219.392,61 100 141.600,66 274 72.411,08 7 5.380,87 6 Pemahalan harga ( Mark up ) 87 45.359,34 20 19.711,79 66 25.644,45 1 3,10 7 Penggunaan uang/barang untuk
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