Hasil Pencarian  ::  Simpan CSV :: Kembali

"Penerapan PSAK 24 (revisi 2004) khususnya untuk program imbalan pasti sangat kompleks karenanya diperlukan jasa aktuaris yang membantu. Salah satunya untuk menaksir asumsi aktuaria untuk menguknr kewajiban dan beban sehingga menimbulkan kemungldnan keuntungan dan kerugian aktuaria. Kewajiban juga diukur dengan tingkat diskonto karena mungkin baru terselesaikan beberapa lahun selelah pekexja rnemberikan jasa. Asumsi aktuaria mempengaruhl perbitungan nilai kini kewajiban imbelan kezja. Asumsi yang dipa.la!i tidak boleh bias dan mutually compatible, karenanya harus dilskukan secara hati-hati namun tidak terlalu konservatif. Penelitian ini dilakukan dengan dua tujuan orientasi penelitian, yaitu mengenai fak:rorfaktor yang mempengaruhl penetapan asumsi aktuaria dalam imbalan keija karyawan dan pengaruh asumsi aktuaria dalam imbalan kmja karyawan terhadap kinelja pasar modal dengan variabel earnings response coefficient (ERC) untuk pernsahasn-perusalnum yang terealat di Bursa Efek Indonesia (BEl) pade lahun 2006. Populasi dalam panelitian ini adalllh se!uruh perusahtl311 yang tercatat di Bursa Efek Indonesia tahun 2006, dengan total sarnpel akhir sebanyak 274 pen1sahaan. Asumsi aktuaria yang diteliti adalllh tingkat diskonto dan tingkat kenaikan gaji. Adapun ERC menggunaksn ukuran Cummulative Abnormal Return (CAR). Sehingga, penelitian ini dibagi menjadi tiga model empiris yang dilakukan dengan pengujian regresi berganda untuk masing-masing model. Hasil penelitian mempelihatkan sebaran yang cukup tinggi dalarn penetapan asumsi aktuaria. Tingkat diskonto merniliki range antara 6% sampai 13% sedangkan tingkat kenaikan gaji lebih bervariasi yaitu antara 2% sarnpai 15%. Hasil penelitian untuk model I menunjukkan bahwa varillhel yang diuji (leverage, profitability, kewajiban imbalan kerja, proporsi kornisaris independen, dan auditor) tidak ada yang berpengaruh terhadap penetapan aswnsi tingkat diskonto. Sedangkan basil penelitian untuk model 2 menunjukkan bahwa profitabi/iry mempunyai pengaruh positif terhadap penetapan asumsi tingkat kenaikan gaji. Sedangkan untuk model 3, basil penelitian mennnjukkan bahwa pengaruh asumsi aktuaria (tingkat diskonto dan tingkat kenaikan gaji) dalarn imbelan kelja karyawan tidak cukup kuat mendorong investor untuk memperlakukan

---

Application of SF AS 24 (revised 2004), expeeially for defined benefit plan consider very complex, thus needed independent expert like actuaries to help. One of the actuary role is to estimate the actuarial assumptions for calculating employee benefit obligation and expenses. The actuarial assumptions have impact to present value of defined benefit obligations. The assumptions must not be bias anf should mutually compatible, therefore should meastue "'isely but not too conservatives. This research has two research study orientations. First, analysis on the determinants of employee benefits actuarial assumptions) and the effects of actuarial assumptions on Earnings Response Coefficient (ERC) fur companies listed in Indonesia Stock Exchange (JDX) on 2006. Population in this research is ali the companies listed in Indonesian stock Exchange on 2006, with tollll final sample 274 companies. Actuarial assumptions in ths research measured by discount rate and future salary increase. While the ERC measured by Cummulative Abnormal Return (CAR). Therefore, this research used multiple regression with three empirical models for the two research study orientations. 'This research shows a big spread for actuarial assumptions determined by Companies in BEl. Discount rate ranging from 6% until 13% while future salary increase ranging from 2% until 15%. The results for the first model showed that no variable that has significant effect tr> discount rate. For the second model, the result showed that profitability has positive effect to future salary increase asswnption. Furthermore, the third model showed thst actuarial asswnptlons not have a significant power to push the investor to"

"Imbalan kerja adalah merupakan bentuk kompensasi atau reward yang diberikan perusahaan kepada para pegawainya. Imbalan kerja yang diberikan perusahaan kepada para pegawainya dapat meningkatkan motivasi dan loyalitas pegawai kepada perusahaan. Dengan adanya imbalan kerja tersebut, karyawan akan merasa dihargai atas kinerja yang sudah mereka berikan kepada perusahaan. Jenis imbalan kerja yang diberikan perusahaan kepada para pegawainya dapat berupa gaji, bonus, sisa cuti yang dapat diuangkan, natura/kenikmatan, pesangon, asuransi dan pensiun. Atas jenis-jenis imbalan kerja tersebut secaraakuntansi diatur bagaimana pelaksanaannya seperti yang tercantum dalamPernyataan Standar Akuntansi Keuangan No. 24 - Revisi. Selain itu, jenis-jenis imbalan tersebut secara perpajakan juga diatur bagaimana pelaksanaan yang benar yang harus diterapkan bagi Perusahaan dan Wajib Pajak.Permasalahan pokok yang timbul adalah bagaimana perlakuan pajak atas berbagai imbalan kerja (seperti gaji, bonus, natura/kenikmatan, cuti yang dapat diuangkan, pensiun, pesangon dan Asuransi) yang diberikan perusahaan kepada karyawannya dengan mengacu kepada UU PPh dan peraturan pelaksanaannya.Penulisan tesis ini bertujuan untuk dapat memecahkan permasalah pokok tersebut dan penulisan ini merupakan laporan dari hasil dari proses penelitian. Penelitian yang dipakai adalah menggunakan pendekatan kualitatif dengan tipe penelitian deskriptif analitis, yaitu menguraikan data yang diperoleh dari lapangan hasil wawancara tentang perlakuan pajak yang diterapkan atas berbagai jenis imbalan yang diberikan perusahaan kepada para pegawainya. Teknik pengumpulan data yang dilakukan adalah dengan melakukan studi kepustakaan dan wawancara.Berdasarkan analisis yang dilakukan oleh penulis, dapat simpulkan bahwa atas berbagai imbalan kerja yang diberikan perusahaan kepada para pegawainya adalah sudah sesuai dengan Undang-undang Pajak Penghasilan (UU PPh) dan peraturan pelaksanaannya dan selain itu juga sudah sesuai dengan Pernyataaan Standar Akuntansi Keuangan No. 24 - Revisi. Saran untuk penelitian ini adalah agar Peraturan Pajak yang terkait dengan jenis-jenis imbalan kerja sebaiknya dipertahankan.

---

Employee benefit is kind of reward compensation that given by Company to the employee. Employee benefit that given by Company can bring employee motivation to work increased and will make them more loyal to the Company. Employee will feel proud and happy because their contribution is accepted by Company.Employee benefits which given by Company to the employee are consist of salary, bonus, paid annual leave, benefits in kind, post-employment benefits such as pensions, insurance. The Accounting Standard is prescribed the accounting and disclosure for employee benefits under Statement of Financial Accounting Standard 24 - Revised. On the other hand, those benefits are prescribed under tax ruling that should be applied by Company and tax payer.The core problem is how the tax treatment on employee benefits (such as salary, bonus, benefits in kind, post employment benefits like pensions,insurance) which given by Company to the employee with refer to tax ruling. The purpose of this research is to have the solution to solve the core problem and this thesis is part of report and result from research process. This research using qualitative approach with type of analytic descriptive research that describing the data from interviewing result on how the application tax treatment to the employee benefits that given by Company to the employee. The technique of collecting data is performed by doing interview and literature study.Based on the analysis, it can be concluded that employee benefits that given by Company to the employee is already in line with the tax ruling and Statement of Financial Accounting Standard 24 - Revised. The recommendation from this research is given to each employee benefit that given by Company to the employee which is in the overall opinion the tax ruling should be maintained."

"Laporan magang ini membahas mengenai evaluasi atas pengungkapan akun Imbalan Kerja pada PT Euphoria, PT Dope, dan PT Lost berdasarkan PSAK 24 Imbalan Kerja yang dilakukan dalam rangka melakukan kegiatan quality assurance di Divisi Quality Assurance di KAP SAN. Ketiga perusahaan tersebut memiliki Program Imbalan Pasti yang menjadi pembahasan utama dalam laporan magang ini. Di dalam laporan keuangan masing-masing, ketiga perusahaan mengungkapkan bahwa mereka menggunakan metode Projected Unit Credit untuk menghitung Program Imbalan Pasti. Diungkapkan juga mengenai risiko aktuaria yang timbul akibat adanya Program Imbalan Pasti, serta asumsi aktuaria yang digunakan dalam menghitung Program Imbalan Pasti. Ketiga perusahaan juga mengungkapkan analisis sensitivitas terkait dengan asumsi aktuarial yang signifikan. Terdapat perbedaan pada penyajian Imbalan Kerja ketiga perusahaan pada laporan keuangan masing-masing. Perbedaan lain terdapat pada asumsi tingkat kematian dan tingkat gaji yang digunakan oleh ketiga perusahaan tersebut. Berdasarkan evaluasi, ketiga perusahaan sudah mengungkapkan informasi mengenai Imbalan Kerja di Laporan Keuangan masing-masing sesuai dengan ketentuan yang terdapat dalam PSAK 24, kecuali PT Euphoria yang belum mengungkapkan informasi mengenai sifat dari imbalan program yang dimilikinya. Selain evaluasi, laporan magang ini juga akan membahas mengenai refleksi diri selama menjalankan magang di KAP SAN. Melalui refleksi diri, dapat diketahui kelebihan dan kekurangan pada diri.

---

The topic of this internship report is about evaluation of disclosure of Employee Benefits at PT Euphoria, PT Dope, and PT Lost based on PSAK 24 Employee Benefits, which is done in the context of doing quality assurance activities in the Quality Assurance Division of KAP SAN. The three companies mentioned all have Defined Benefit Program which will be the main focus of this report. In the financial report, each company discloses that they use the Projected Unit Credit method to calculate the Defined Benefit Program. They also disclose the risks that arise from the existence of the Defined Benefit Program, as well as the actuarial assumptions used to calculate the Defined Benefit Program. The three companies also disclose sensitivity analysis regarding significant actuarial assumption. There is a difference in the presentation of Employee Benefits of the three companies in each of their financial statements. Other differences are in the mortality rates and salary rates used in the three companies. Based on the evaluation, the three companies have disclosed information on Employee Benefits in each of their Financial Statements in accordance with PSAK 24, except for PT Euphoria who has not disclosed the information about the nature of benefits of the program it has. Other than evaluation, this internship report will also discuss about self reflection during doing the internship program at KAP SAN. Through self reflection, strengths and weaknesses of self are able to be known."

"ABSTRAKLaporan magang ini membahas prosedur audit yang dilaksanakan oleh KAP ABC terhadap kewajiban imbalan kerja jangka panjang PT CJM. Analisis dilakukan dengan membandingkan prosedur audit yang dilaksanakan KAP ABC dengan teori audit menurut Hayes et al. 2015 serta International Standard on Auditing ISA yang relevan yaitu ISA 320 tentang materialitas, ISA 500 tentang bukti audit khususnya pengujian atas pekerjaan pakar manajemen, dan ISA 530 tentang penggunaan sampel audit. Hasil dari pembahasan menunjukkan bahwa prosedur audit yang dilaksanakan KAP ABC telah sesuai dengan teori audit dan ISA yang bersangkutan.

---

ABSTRACTThis internship report examine audit procedures held by KAP ABC regarding long term employee benefits obligation account of PT CJM. The analysis of audit procedures is conducted by comparing audit procedures held by KAP ABC with theory of audit based on Hayes et al. 2015 and relevant International Standard on Auditing ISA which are ISA 320 about materiality, ISA 500 about audit evidence especially for management rsquo s expert work as audit evidence, and ISA 530 about audit sampling. The analysis of audit procedures conclude that audit procedures held by KAP ABC have been in accordance with theory of audit and have complied with relevant ISA."

"Penelitian ini bertujuan untuk mengetahui pengaruh implementasi PSAK No. 24 Revisi 2013 tentang imbalan kerja pada laporan keuangan konsolidasian perusahaan terbuka periode 31 Desember 2015. Implementasi PSAK baru terhadap perusahaan-perusahaan, terutama yang melantai di bursa, sedikit banyak berdampak pada laporan keuangan perusahaan. Hal yang ingin diketahui yaitu mulai dari tahapan proses implementasi PSAK terbaru, dampak penyajian dan pengungkapan, dampak secara finansial, dan dampak terhadap perubahan rasio-rasio keuangan.Hasil studi kasus atas implementasi PSAK No.24 Revisi 2013 tentang imbalan kerja yaitu adanya tahapan proses perhitungan ulang terhadap nilai kewajiban imbalan kerja perusahaan karena perubahan metode yang dipakai dalam PSAK terbaru dan PSAK sebelumnya. Selain itu penyajian dan pengungkapan yang diatur dalam PSAK terbaru menambahkan keterangan tentang risiko-risiko yang ikut dalam pengakuan imbalan kerja, serta analisis sensitivitas perusahaan terhadap perubahan asumsi-asumsi dalam perhitungan kewajiban imbalan pascakerja. Dampak yang ditimbulkan dari implementasi PSAK baru ini tidak signifikan secara finansial dan dari sisi rasio-rasio keuangan tidak mengalami perubahan yang signifikan.

---

This study aims to determine the effect of the implementation of SFAS 24 Revised 2013 regarding employee benefits on the consolidated financial statement of public company period ended December 31, 2015. The implementation of the new SFAS for many firms, especially the public company, a bit much impact on the company 39 s financial statements. The result of study is to know the implementation of latest SFAS from the start, impacts for presentation and disclosure, financial impact, and the impact of changing financial ratios.

The results of case studies on the implementation of SFAS 24 Revised 2013 regarding employee benefits, namely the stage process of re calculation of the value of employee benefits obligations of companies due to changes in the methods used in the latest and earliest SFAS. Besides the presentation and disclosure requirements in the latest SFAS add a description of the risks involved in the recognition of employee benefits, as well as the sensitivity analysis of the company to changes in assumptions in the calculation of post employee benefit obligations. The impact of the implementation of the new SFAS financially is not significant and in terms of financial ratios also do not change significantly."

"Penelitian ini bertujuan menemukan bukti empiris mengenai tingkat pengungkapan atas program imbalan pasti dan faktor-faktor yang mempengaruhi keberagaman pengungkapan program imbalan pasti PSAK 24 Revisi 2013 pada laporan keuangan tahun 2015. Penelitian ini melibatkan perusahaan-perusahaan yang terdaftar dalam Bursa Efek Indonesia sampai tahun 2015.Hasil penelitian ini menunjukkan tingkat pengungkapan perusahaan sebesar 64,71. Penelitian ini memberikan hasil bahwa jumlah aset, jumlah pendapatan, profitabilitas, dan auditor memiliki hubungan positif dengan tingkat pengungkapan program imbalan pasti sesuai PSAK 24 Revisi 2013.

---

The purpose of this research is to find empirical evidence about the disclosure level on defined benefit obligation and factors that influenced the diversity of defined benefit obligation disclosure on financial statements 2015 based on SFAS 24 Revised 2013. This research involves companies listed in Indonesian Stock Exchanges until 2015.

The result of this research shows that companies s level of disclosure is 64,71. This research shows that total assets, total revenues, profitability, and auditor have positive correlation to diversity level of disclosure of the defined benefit obligation consistent to SFAS 24 Revised 2013."

"Penelitian ini membahas tentang implementasi pemajakan atas fringe benefits/natura yang berlaku di Indonesia, khususnya PT Telkom Indonesia. PT Telkom telah melaksanakan pemajakan fringe benefits sesuai dengan Undang-Undang Pajak Penghasilan (PPh). Penelitian ini menggunakan metode penelitian kualitatif berdasarkan teknik pengumpulan data studi literatur dan studi lapangan. Hasil dari penelitian ini adalah melihat proses implementasi pemajakan atas fringe benefits/natura di PT Telkom sesuai dengan ketentuan perundang-undangan.

---

This research analyzes the implementation of the taxation of fringe benefits / benefit in kind prevailing in Indonesia, particularly PT Telkom Indonesia. PT Telkom has implemented taxation of fringe benefits in accordance with the Income Tax Act (Income Tax). This study used qualitative research methods based on literature data collection techniques and field studies. The results of this study is to look at the process of implementing the taxation of fringe benefits / natura in PT Telkom in accordance with statutory provisions."

"The success of an organization is very depended on its human resources performance (Sherman and George, 1992: 294). An organization capable of competing in the future is an organization which able to improve the quality of its human resource to be responsive to changes. ln order to improve its existence in the future, an organization is demanded to develop its human resources in order to produce better performance.The implementation of a new regional office structure at Department of Law and Human Rights West Java Province as regulated in the regulation of Minister of Law and Human Rights Rl, No. M-01-PR.07.10, 2005 on Organization Structure and Work Regulation of Regional Office Department of Law and Human Rights, had forced the organization to maximize its performance, both organizational or individually. The organization has tried to maximize its individual employees' performances, for example in giving employees training, both at the central and regional offices. Beside that, in order to maximize the individual performance, the organization is also give compensation to employees as a reward for their work. This compensation took form in salary, incentives, allowance, and other form of compensation.Gomes (2002; 170) stated that performance is influenced by training, and Gibson, lvansevich and Donelly, Jr in Ilyas (2001; 67) mentioned that performance is influenced by organizational variables such as compensation. Training is a process of knowledge, skill and attitude improvement done systematically through orientation program with the aim to improve employees' performances related to their works in order to fulfill the organizational aims and effectiveness. Compensation is everything received by employees as a reward for their work, given systematically by the organization in order to motivate employees to improve their performance related to work in which to fulfill the aims and effectiveness of organization.Research design is a plan and research structure systematically structured in order to Search of conclusion for research questions, Sample was selected through stratified random sampling technique and questioners posed to all 32 respondents at regional office Department of Law and Human Rights, West Java Province. Data collected through questioners are analyzed using SPSS 11.0 for Windows and Product Moment Pearson correlation formula.Data collected through the use of questioners and literature study Questioners are to gain the opinion of employees at regional office Department of Law and Human Rights, West Java Province. The questioners scoring used Likert Scale. Primary data sampling used stratified random sampling from the population of 108 employees, 32 respondents were selected. Maximum respond of respondents is determined by the returning questioners which reach 100%. Before the analysis was done, instruments of data collection are tested for their validity and reliability, using SPSS 11.0 for Windows and Product Moment Pearson correlation formula.Statistic analysis show there is a significant and positive relation although the level is rather low with 0.538 correlation score between training and performance. There is a significant relation between compensation and performance with correlation score of 0.622. Acting together, the independent variables have positive relation to perfomwance about 46.4%.In order to improve the performance of employees at regional office Department of Law and Human Rights, West Java Province, employees training is needed to improve knowledge, skill and change of attitude most desired by organization, as well as motivating employees to continuously improve their work output, in quality and quantity, to fulfill the organizational aim for instance through good compensation."

"Insentif merupakan salah satu sistem reward yang mempunyai tujuan memotivasi pegawai untuk lebin meningkatkan prestasi kerjanya. Selama ini sistem insentif yang berlaku berdasarkan kehadiran dan penilaian yang belum ada ukuran-ukuran kriteria yang jelas sehingga terkadang tidak obyektif dalam menentukan besarnya insentif yang diterima Setiap bulannya. Hal ini menimbulkan ketidakadilan antara pegawai yang aktif masuk kerja dan produktif dengan pegawai yang tidak aktif masuk kerja maupun kurang produktif. Karena sistem absensi di Pusdata LAPAN sudah dijalankan secara rutin, maka dapat dibuat suatu sistem penentuan insentif yang didasarkan atas presensi sebagai salah satu variabel dalam prestasi kerja. Variabel-variabel Iain yang mempengaruhi prestasi kerja adalah kualitas kerja, kuantitas kerja, kepemimpinan, kemampuan memecahkan masalah, inovasi dan kreativitas, kemampuan respons komunikasi, kerjasama, kemampuan adaptasi serta pengetahuan dan keterampilan teknis.Dari latar belakang dan permasalahan diatas, maka penelitian ini bertujuan untuk mengetahui faktor-faktor apa yang diperlukan dalam penilaian kinerja dan membuat model penentuan sistem insentif berdasarkan kinerja. Penelitian ini merupakan penelitian eksplanatif dengan menjelaskan variabel-variabel yang menjadi faktor penilaian kinerja. Populasi untuk penelitian ini adalah seluruh pelaksana kegiatan penelitian dan operasional pada Pusdata LAPAN Jakarta dengan menggunakan total populasi berjumlah 80 orang. Instrumen penelitian yang digunakan menggunakan kuesioner. Variabel yang diteliti dalam penelitian ini adalah variabel kualitas kerja, kuantitas kerja, kepemimpinan, kemampuan memecahkan masaiah, inovasi dan kreativitas kemampuan respons, komunikasi, kerjasama, kemampuan adaptasi, disiplin kerja serta pengetahuan dan keterampilan teknis. Teknik anatisis data menggunakan metode analisis faktor dan pembobotan.Hasil penelitian menunjukkan ke-11 variabel Kayak digunakan sebagai faktor penilaian kinerja berdasarkan angka KMO and Bartlett Test yaitu 0.878 dengan signifikansi 0.000 dan angka MSA tiap variabel bernilai Iebih besar dari 0.5. Pada proses factoring dengan metode Principal Component Analysis terbentuk 2 faktor utama dengan nilai initial eigenvalues Iebih besar dari 1.00.Dengan 2 faktor yang terbentuk angka eigenvalues masih di atas 1 yaitu 1:247, dan 2 faktor ini dapat menjelaskan varian variabel sebesar 61.250%. Melalui rotasi dengan metode Varimax, diketahui distribusi dari variabel awal pada 2 faktor utama, yaitu faktor 1 meliputi kualitas kerja, inovasi dan kreativitas, kepemimpinan, kemampuan menyelesaikan masalah, kerjasama, komunikasi, serta pengetahuan dan keterampilan teknis. Faktor 2 meiputi kuantitas kerja, kemampuan adaptasi, kemampuan respons serta disiplin kerja.Untuk membangun sistem penilaian kinerja yang Iebih terukur, dibangun point sistem pada masing-masing faktor dan variabel dengan nilai maksimum point 600. Dari hasil penelitian diperoleh bobot faktor 1 menempati persentase 73% dan faktor 2 memiiiki persentase 27%, selain itu dihitung pula bobot tiap variabel dalam faktor. Hasil simulasi menunjukkan sistem dapat digunakan tetapi dalam implementasi di Iapangan perlu penyempurnaan sesuai dengan kebutuhan dan pengembangan Iebih lanjut menggunakan sistem database.

---

Incentive constitutes one of reward system aiming at motivating employees to increase their work achievement. Incentive that has been used in based on the presence and the evaluation with no clear parameters of criteria, sometimes it is not objective in determining the incentive accepted monthly. This case causes unfairness between the employees who are active to work and productive and those who are not active to work and lack of productivity. Since the system of presence at PUSDATA LAPAN has been run routinely, it can be made an incentive determination system based on the presence as one of variables in work achievement. Other variables affecting work achievement is quatity of work, quantity of work, leadership, ability to solve a problem, innovation and creativity, responsiveness, communication, cooperation, ability to adapt and knowledge and technical skill.

From the background and problem above, the aim of the research is to know what factors needed in evaluating performance and to make and incentive system determination model based on performance. This research is an explanative research explaining variables as an evaluation factor of performance.

The population of this research is all executors of research and operational activities at PUSDATA LAPAN Jakarta with total population are 80 people. The research instrument used is questionnaire. The variable researched in this research is variable of quality of work, quantity of work, leadership, ability to solve a problem, innovation and creativity, responsiveness, communication, cooperation, ability to adapt, work discipline and knowledge and technical skill.

The technique of analyzing data uses Factor Analysis and Factor Weighting. The result of the research shows that the 11 variables are worth to be used as a workability evaluation factor based on number KMO and Bartlett Test, that is 0.878 with the significance 0.000 and number MSA every variable has more than 0.5. In the factoring process with Principal Component Analysis method, it is formed 2 main factors with initial eigenvalues more than 1.00. With 2 factors formed, number eigenvalues still upper 1, is 1:247, and these 2 factors can explain variable variance 61.25O%. Through rotation using Varimax method, it is known the distribution of the variable at 2 main factor, they are first factor consisting of quality of work, innovation and creativity, leadership, ability to solve a problem, cooperation, communication, and knowledge and technical skill.

Second factor consisting quantity of work, ability to adapt, responsiveness, and work discipline. To build a performance evaluation system better measured, it is built a point system in every factor and variable with maximum point 600. The result of the research shows that factor 1 has 73% and factor 2 has 27%, furthermore, the weight of every variable in each factor was calculated too. Simulation of the system shows it can be implemented with some adjustment regarding the real need, and in the future it is possible to develop this system based on database system."

"Penelitian ini membahas kualitas aparatur pengawasan intern pemerintah di Inspektorat Daerah dengan membandingkan kualitas kerja dari auditor dan pengawas. Penelitian ini adalah penelitian kualitatif dengan metode deskriptif di lima inspektorat daerah. Penelitian ini menyimpulkan bahwa pelaksanaan kegiatan pengawasan yang dilakukan oleh auditor dan pengawas telah memenuhi unsur-unsur kualitas dan telah memuaskan auditan. Namun penelitian ini tidak dapat mengidentifikasi secara tegas siapa dari auditor atau pengawas yang telah memberikan kontribusi besar atas capaian kualitas dan kepuasan auditan. Hal tersebut disebabkan karena pelaksanaan kegiatan pengawasan yang dilakukan inspektorat daerah dilakukan secara sinergis dengan mengabaikan tugas pokok yang tercantum dalam peraturan.

---

This study discusses the quality of government internal control apparatus at the regional inspectorate by comparing the performance quality of auditor and supervisor. The study is qualitative descriptive interpretive in five regional inspectorates. The study suggests that the supervising activity done by the auditor and the supervisor has completed the acquired qualifications, and has satisfied the auditee. However the study can not determine who has more contribution to the quality of audit and auditee satisfaction. It is because the supervising activity of the regional inspectorate is done sinergisticly and disregarding the principal duty of auditor and supervisor."