ihps_i_2014_1414644515.pdf

Rekomendasi 513 terhadap kasus kasus kelemahan spi

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Rekomendasi 5.13 Terhadap kasus-kasus kelemahan SPI tersebut, BPK merekomendasikan kepada pejabat badan lainnya, agar: menyusun kebijakan internal atas suatu prosedur atau keseluruhan prosedur, meningkatkan pengawasan dan pengendalian, serta melakukan koordinasi dan rekonsiliasi dengan satuan kerja terkait secara periodik. 'ƌĂĮŬ ϱ͘ϭ <ĞůŽŵƉŽŬ dĞŵƵĂŶ ^W/ ĂƚĂƐ WĞŵĞƌŝŬƐĂĂŶ >< ±ĂĚĂŶ >ĂŝŶŶLJĂ 26% 29% 45% Kelemahan Sistem Pengendalian Intern Sistem Pengendalian Akuntansi dan Pelaporan Sistem Pengendalian Pelaksanaan Anggaran Pendapatan dan Belanja Struktur Pengendalian Intern
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57 IHPS I Tahun 2014 Badan Pemeriksa Keuangan Buku II IHPS Kepatuhan terhadap Ketentuan Peraturan Perundang- undangan 5.14 Selain opini dan evaluasi atas SPI, hasil pemeriksaan juga menemukan ŬĞƟĚĂŬƉĂƚƵŚĂŶ ƚĞƌŚĂĚĂƉ ŬĞƚĞŶƚƵĂŶ ƉĞƌĂƚƵƌĂŶ ƉĞƌƵŶĚĂŶŐͲƵŶĚĂŶŐĂŶ LJĂŶŐ mengakibatkan kerugian negara, potensi kerugian negara, kekurangan ƉĞŶĞƌŝŵĂĂŶ͕ ŬĞůĞŵĂŚĂŶ ĂĚŵŝŶŝƐƚƌĂƐŝ͕ ŬĞƟĚĂŬŚĞŵĂƚĂŶ͕ ĚĂŶ ŬĞƟĚĂŬĞĨĞŬƟĨĂŶ ƐĞƉĞƌƟ ĚŝƐĂũŝŬĂŶ ĚĂůĂŵ dĂďĞů ϱ͘ϯ͘ ZŝŶĐŝĂŶ ũĞŶŝƐ ƚĞŵƵĂŶ ƉĂĚĂ ƟĂƉͲƟĂƉ kelompok dapat dilihat pada Lampiran 12 dan rincian temuan menurut ĞŶƟƚĂƐ ĚŝƐĂũŝŬĂŶ ĚĂůĂŵ >ĂŵƉŝƌĂŶ ϭϯ͘ 5.15 Berdasarkan Tabel 5.3 hasil pemeriksaan mengungkapkan 64 kasus senilai ZƉϯϲ͘Ϭϯϱ͕ϯϯ ƐĞďĂŐĂŝ ĂŬŝďĂƚ ĂĚĂŶLJĂ ŬĞƟĚĂŬƉĂƚƵŚĂŶ ƚĞƌŚĂĚĂƉ ŬĞƚĞŶƚƵĂŶ peraturan perundang-undangan yang ditemukan pada 15 laporan keuangan. dĂďĞů ϱ͘ϯ <ĞůŽŵƉŽŬ dĞŵƵĂŶ <ĞƟĚĂŬƉĂƚƵŚĂŶ ƚĞƌŚĂĚĂƉ <ĞƚĞŶƚƵĂŶ WĞƌĂƚƵƌĂŶ Perundangan- undangan atas Pemeriksaan LK Badan Lainnya (nilai dalam juta rupiah) No Kelompok Temuan Jumlah Kasus Nilai <ĞƟĚĂŬƉĂƚƵŚĂŶ ƚĞƌŚĂĚĂƉ <ĞƚĞŶƚƵĂŶ WĞƌĂƚƵƌĂŶ WĞƌƵŶĚĂŶŐͲƵŶĚĂŶŐĂŶ LJĂŶŐ DĞŶŐĂŬŝďĂƚŬĂŶ 1 Kerugian Negara 20 8.583,89 2 Potensi Kerugian Negara 11 23.706,79 3 Kekurangan Penerimaan 6 3.629,73 Sub Total 1 37 35.920,41 4 Kelemahan Administrasi 19 - 5 <ĞƟĚĂŬŚĞŵĂƚĂŶ 3 114,92 6 <ĞƟĚĂŬĞĨĞŬƟĨĂŶ 5 - Sub Total 2 27 114,92 Jumlah 64 36.035,33 'ƌĂĮŬ ϱ͘Ϯ <ĞůŽŵƉŽŬ dĞŵƵĂŶ <ĞƟĚĂŬƉĂƚƵŚĂŶ ƚĞƌŚĂĚĂƉ <ĞƚĞŶƚƵĂŶ WĞƌĂƚƵƌĂŶ WĞƌƵŶĚĂŶŐͲ undangan atas Pemeriksaan LK Badan Lainnya 31% 17% 9% 30% 5% 8% Ketidakpatuhan terhadap Ketentuan Peraturan Perundang-undangan Kerugian Negara Potensi Kerugian Negara Kekurangan Penerimaan Kelemahan Administrasi Ketidakhematan Ketidakefektifan
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58 IHPS I Tahun 2014 Badan Pemeriksa Keuangan Buku II IHPS 5.16 ±ĞƌĚĂƐĂƌŬĂŶ dĂďĞů ϱ͘ϯ ĚĂŶ 'ƌĂĮŬ ϱ͘Ϯ ŚĂƐŝů ƉĞŵĞƌŝŬƐĂĂŶ ŵĞŶŐƵŶŐŬĂƉŬĂŶ 64 kasus senilai Rp36.035,33 juta. Sub Total 1 menunjukkan kasus ŬĞƟĚĂŬƉĂƚƵŚĂŶ͕ LJĂŶŐ ŵĞŶŐĂŬŝďĂƚŬĂŶ͗ ŬĞƌƵŐŝĂŶ ŶĞŐĂƌĂ͕ ƉŽƚĞŶƐŝ ŬĞƌƵŐŝĂŶ
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