Ğůăŝ? ŝƚƶ ŭăɛƶɛͳŭăɛƶɛ

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^ĞůĂŝŶ ŝƚƵ͕ ŬĂƐƵƐͲŬĂƐƵƐ ƚĞƌƐĞďƵƚ ũƵŐĂ ĚŝƐĞďĂďŬĂŶ͗ WĞŵĚĂ ƚĞƌŬĂŝƚ ďĞůƵŵ ŵĞŶŐĂŬƵŝ ŬĞǁĂũŝďĂŶ /ƵƌĂŶ tĂũŝď ;/tͿ WĞŵĚĂ ƐĞďĂŐĂŝ ŚƵƚĂŶŐ ĚĂůĂŵ ŶĞƌĂĐĂ ><W±͕ <ĞƉĂůĂ ±ĂĞƌĂŚ ƚĞƌŬĂŝƚ ŬƵƌĂŶŐ ŵĞŵŝůŝŬŝ ŬĞƐĞƌŝƵƐĂŶ ĚĂŶ ŬĞƐĂĚĂƌĂŶ ƵŶƚƵŬ ŵĞŵĂƚƵŚŝ ŬĞǁĂũŝďĂŶŶLJĂ ŵĞŵďĂLJĂƌ ŝƵƌĂŶ ĂƐŬĞƐ ƐŽƐŝĂů ƐĞƐƵĂŝ ŬĞƚĞŶƚƵĂŶ LJĂŶŐ ďĞƌůĂŬƵ͕ ƐĞƌƚĂ <ĞŵĞŶĚĂŐƌŝ ĚĂŶ <ĞŵĞŶŬĞƐ ďĞůƵŵ ŽƉƟŵĂů ŵĞůĂŬƵŬĂŶ ƵƐĂŚĂ ƵŶƚƵŬ ŵĞŶĚŽƌŽŶŐ <ĞƉĂůĂ ±ĂĞƌĂŚ ƚĞƌŬĂŝƚ ŵĞŵďĂLJĂƌ ŝƵƌĂŶ ĂƐŬĞƐ ƐŽƐŝĂů ƐĞĐĂƌĂ ƚĞƌƟď͘ ZĞŬŽŵĞŶĚĂƐŝ ϲ͘ϱϭ ³ƚĂƐ ŬĂƐƵƐͲŬĂƐƵƐ ŬĞůĞŵĂŚĂŶ ^W/ ƚĞƌƐĞďƵƚ͕ ²W< ŵĞƌĞŬŽŵĞŶĚĂƐŝŬĂŶ ŬĞƉĂĚĂ ƉŝŵƉŝŶĂŶ ĞŶƟƚĂƐ ĂŐĂƌ͗ ŵĞůĂŬƵŬĂŶ ƌĞŬŽŶƐŝůŝĂƐŝ ĂƚĂƐ ƉĞƌďĞĚĂĂŶ ƐĂůĚŽ ĚĂŶĂ͕ ŵĞŵďĞƌŝŬĂŶ ƐĂŶŬƐŝ ŬĞƉĂĚĂ ƉĞũĂďĂƚ LJĂŶŐ ƟĚĂŬ ŵĞůĂŬƐĂŶĂŬĂŶ ƚƵŐĂƐ ĚĂŶ
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ϲϯ IHPS I Tahun 2014 Badan Pemeriksa Keuangan Buku IV IHPS ĨƵŶŐƐŝ ƐĞƐƵĂŝ ŬĞƚĞŶƚƵĂŶ͕ ŵĞŶLJƵƐƵŶ ĚĂŶ ŵĞŶĞƚĂƉŬĂŶ ^KW͕ ƐĞƌƚĂ ŵĞůĂŬƵŬĂŶ ŬŽƌĞŬƐŝ ĂƚĂƐ ŬĞƐĂůĂŚĂŶ ƉĞŶĐĂƚĂƚĂŶ ĚĂůĂŵ ůĂƉŽƌĂŶ ŬĞƵĂŶŐĂŶ͘ ϲ͘ϱϮ ^ĞůĂŝŶ ŝƚƵ͕ ²W< ũƵŐĂ ŵĞƌĞŬŽŵĞŶĚĂƐŝŬĂŶ ĂŐĂƌ͗ ƉŝŵƉŝŶĂŶ ĞŶƟƚĂƐ ŵĞŵŝŶƚĂ ƉĞŵĚĂ ŵĞŵďƵĂƚ ƐƵƌĂƚ ƉĞŶŐĂŬƵĂŶ ŚƵƚĂŶŐ ƐĞďĂŐĂŝ ůĂŶŐŬĂŚ ĂǁĂů ƵŶƚƵŬ ŵĞůĂŬƵŬĂŶ ƵƉĂLJĂͲƵƉĂLJĂ ŚƵŬƵŵ Ěŝ ŬĞŵƵĚŝĂŶ ŚĂƌŝ͖ ďĞƌŬŽŽƌĚŝŶĂƐŝ ĚĞŶŐĂŶ <ĞŵĞŶĚĂŐƌŝ ĚĂŶ <ĞŵĞŶŬĞƐ ƵŶƚƵŬ ŵĞŶŐŝŶƐƚƌƵŬƐŝŬĂŶ WĞŵĚĂ ƚĞƌŬĂŝƚ ŵĞŶŐŐĂŶŐŐĂƌŬĂŶ ƚƵŶŐŐĂŬĂŶ ŝƵƌĂŶ ĚĂůĂŵ ³W²±͖ ƐĞƌƚĂ͕ ŵĞŶŐĂũƵŬĂŶ ŬůĂƵƐƵů ƐĂŶŬƐŝ ĚĂůĂŵ ŵĞŶŐĂũƵŬĂŶ ƌĞǀŝƐŝ ƚĞƌŬĂŝƚ ƉĞƌĂƚƵƌĂŶ ŬĞǁĂũŝďĂŶ ƉĞŵďĂLJĂƌĂŶ /t WĞŵĚĂ͘ ϲ͘ϱϯ ZŝŶĐŝĂŶŚĂƐŝůƉĞŵĞƌŝŬƐĂĂŶ^W/ƚĞƌŚĂĚĂƉƉĞŶŐĂůŝŚĂŶWd³ƐŬĞƐ;WĞƌƐĞƌŽͿŵĞŶũĂĚŝ ²W:^ <ĞƐĞŚĂƚĂŶ ĚĂŶ Wd :ĂŵƐŽƐƚĞŬ ;WĞƌƐĞƌŽͿ ŵĞŶũĂĚŝ ²W:^ <ĞƚĞŶĂŐĂŬĞƌũĂĂŶ ƉĞƌ ŬĞůŽŵƉŽŬ ĚĂŶ ũĞŶŝƐ ƚĞŵƵĂŶ ĚŝƐĂũŝŬĂŶ ĚĂůĂŵ >ĂŵƉŝƌĂŶ ϭϴ͘ <ĞƉĂƚƵŚĂŶ ƚĞƌŚĂĚĂƉ <ĞƚĞŶƚƵĂŶ WĞƌĂƚƵƌĂŶ WĞƌƵŶĚĂŶŐͲ ƵŶĚĂŶŐĂŶ ϲ͘ϱϰ ,ĂƐŝůƉĞŵĞƌŝŬƐĂĂŶŵĞŶŐƵŶŐŬĂƉϮϭŬĂƐƵƐŬĞƟĚĂŬƉĂƚƵŚĂŶƚĞƌŚĂĚĂƉŬĞƚĞŶƚƵĂŶ ƉĞƌĂƚƵƌĂŶ ƉĞƌƵŶĚĂŶŐͲƵŶĚĂŶŐĂŶ ƉĂĚĂ Ϯ ĞŶƟƚĂƐ ƐĞŶŝůĂŝ ZƉϭϰϭ͘ϳϯϲ͕ϵϬ ũƵƚĂ
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