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"Penelitian ini bertujuan untuk menganalisis pelaksanaan pengendalian intern terkait temuan BPK pada pengelolaan aset tetap pada Satker Sestama BPS. Penelitian ini mengunakan metode kualitatif dengan mengumpulkan data dari wawancara, dan tinjauan pustaka. Hasil penelitian ini yaitu cukup baiknya pelaksanaan unsur-unsur pengendalian intern. Pada lingkungan pengendalian adanya kebijakan penandatangan pakta integritas, pada penilaian risiko perlu adanya identifikasi risiko pada bagian pengelolaan aset, pada aktivitas pengendalian perlu adanya revisi Standar Operasional Prosedur terbaru mengenai pengelolaan BMN, pada informasi dan komunikasi perlu adanya sistem perlindungan pelapor pada whistleblowing system dan pada unsur pemantauan sudah berjalan dengan baik.

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This research aims to analyze the implementation of internal control that related to the BPK 39 s findings in the fixed asset management at BPS sestama working group. This research uses qualitative research method. The data be are collected through interview, and literature study. The research result indicaymtes that the elements of the internal control are performing well. The control environment is the implementation pact of integrity policy. The implication in risk assessment is that asset management department must create arrange risk identification. Implication in control activity is the need for revison in SOP that related to asset management. Research implication in information and communication is the need of protection system for whistleblower on whistleblowing system, and in monitoring component is already been undertaken in an appropriate manner. "

"Penelitian ini menyoroti salah satu aspek penyebab didapatkannya opini Wajar Tanpa Pengecualian terhadap LKPD Pemerintah Kota Yogyakarta yaitu perbaikan atas pengelolaan aset tetap. Penelitian ini dilakukan dengan metode kualitatif dengan pendekatan studi kasus untuk menganalisis upaya yang dilakukan oleh Pemerintah Kota Yogyakarta dalam meraih opini Wajar Tanpa Pengecualian. Penelitian ini menganalisis temuan audit BPK terkait aset tetap serta upaya perbaikan atas pengelolaan aset tetap yang dilakukan oleh Pemerintah Kota Yogyakarta. Berdasarkan hasil wawancara dan hasil audit BPK dapat disimpulkan bahwa upaya yang dilakukan oleh Pemerintah Kota Yogyakarta adalah dengan melaksanakan rekomendasi BPK untuk mengatasi temuan audit dan melakukan perbaikan atas pengelolaan aset tetap. Perbaikan yang dilakukan berupa pembinaan yang rutin, peningkatan sarana dan prasarana serta penertiban administrasi. Berbagai perbaikan yang dilakukan telah berhasil membuat pengelolaan aset tetap menjadi lebih optimal sehingga membuat temuan audit menjadi berkurang setiap tahunnya dan meningkatkan opini audit Pemerintah Kota Yogyakarta.

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This study highlighted one aspect of the causes of 'Unqualified Opinion' in the local government financial report of Yogyakarta focusing on the improvement of fixed asset management. This study used qualitative methods with study case approach to analyze how the Local Government of Yogyakarta achieved Unqualified Opinion. This research analyzed the audit finding by BPK related to fixed asset and how the Local Government of Yogyakarta improved the fixed asset management.

Based on the interviews and the audit finding by BPK, it can be concluded that the Local Government of Yogyakarta did the recommendation given by BPK to solve the audit finding and the improvement of fixed asset management. The improvement included regular coaching, improving the facilities and infrastructure, and enforcing the administration. All of the improvement can be optimalized the fixed asset management so it decreased the audit finding every year and increased the audit opinion of the Local Government of Yogyakarta."

"Tujuan dari penelitian studi kasus ini adalah untuk menganalisis temuan audit terkait permasalahan manajemen aset tetap pada kementerian atau lembaga di Indonesia tahun 2014-2018. Penelitian studi kasus ini menggunakan metode campuran yang dimana mentransformasikan observasi kualitatif atas temuan audit terkait asset tetap menjadi kualitatif data untuk analisis table dan statistika. Observasi ini menggunakan kajian literatur atas LHP LKPP. Penelitian ini diobservasi dan ditulis saat pandemi Covid-19, sehingga data hanya diperoleh dari website e-PPID BPK RI. Dari analisis ini dapat disimpulkan bahwa permasalahan utama atas temuan aset tetap pada kementerian atau lembaga adalah kurangnya pembinaan, pengawasan dan pengendalian atas aset tetap. Permasalahan dalam aspek pembinaan disebabkan oleh kurangnya prosedur operasi standar. Di samping itu, permasalahan terkait pengawasan dan pengendalian disebabkan oleh kurangnya investigasi dan pemantauan asset yang menyebabkan ketidakpastian pada asset tetap. Ketidakpastian ini juga disebabkan oleh kurangnya sumber daya manusia dalam mencatat, mengklasifikasi, dan merawat aset tetap. Terdapat tendensi pada kementerian atau lembaga untuk membeli aset baru dibandingkan menggunakan aset yang telah dimiliki, sehingga dapat menimbulkan idle asset. Jumlah asst tetap yang terlalu banyak juga dapat mennyulitkan kementerian atau lembaga dalam melakukan inventarisasi. Faktor yang terakhir adalah banyaknya penyimpangan dari standar akuntansi pemerintah.

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This case research aims to analyse the audit findings regarding fixed asset management issues in ministries or institutions of Indonesia 2014-2018. This case study research uses a mixed-method that transform the qualitative observations of the audit findings of fixed asset into quantitative data for table and statistical analysis. The observations based on the literature review of LHP LKPP. As, this research is observed and written during the Covid-19 pandemic, the data is being collected only through e-PPID BPK RI website. This case study shows that the main fixed asset management findings come from inadequate guidance, supervision, and control of fixed asset. The inadequate guidance influenced by the lack of standard operating procedures. This may impact to the workflow of the ministries or institutions. On the other hand, the inadequate supervision and control influenced by the lack of investigation and monitoring of fixed asset which leads to the uncertainty of fixed asset. The uncertainty of assets is also influenced by the unqualified human resources to record, classify, and maintain the fixed asset. Moreover, the ministries or institutions tends to buy new assets rather than using the old ones which may leads to idle assets. The large number of fixed assets will make it difficult for ministries or institutions to process the inventory. Lastly, there are some actions that in accordance to government accounting standard."

"Untuk mendukung terciptanya pengelolaan keuangan Negara yang baik, diadakan suatu Badan Pemeriksaan Keuangan Republik Indonesia (BPK RI) yang bersifat indenpenden. BPK melakukan pemeriksaan atas pengelolaan keuangan negara, salah satunya pemeriksaan atas pengadaan barang dan jasa pemerintah. Pada proses pengadaan barang dan jasa pemerintah, seringkali ditemukan kecurangan-kecurangan yang mengakibatkan kerugian negara. Skripsi ini membahas pola-pola kecurangan yang terjadi, serta penyebab kecurangan pada pengadaan barang dan jasa pemerintah. Pola kecurangan dikelompokan berdasarkan fraud tree. Faktor penyebab kecurangan antara lain terjadi karena kurangnya pemeriksaan, lemahnya tindak lanjut, lemahnya penegakan undang-undang, serta lemahnya pengawasan dari badan pengawas internal pemerintah. Dengan mengetahui pola-pola dan penyebab kecurangan ini, diharapkan mampu memberi solusi untuk menemukan cara-cara terbaik untuk menghilangkan kecurangan yang mengakibatkan kerugian negara.

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To support a good public governance an Independen Audit External for Public entities was made there is BPK RI BPK do audit for public finance activity one of them is audit for public procurement of goods and services In procurement process fraud is always happened and make loss ini public finance This thesis discuss about pattern of fraud and the causes of fraud in Indonesia The pattern of fraud classified base on fraud tree The causes of fraud can happen because a weak in auditing law and weak in control By knowing the pattern and causes of fraud the solution to avoid fraud could be found."

"[Pengelolaan dan implementasi knowledge management yang tepat dan baik, akan dapat memberikan dampak tercapainya tujuan organisasi secara efektif dan efisien, oleh karena itu, BPK RI perlu untuk mengetahui strategi dan teknologi terkait knowledge management yang harus ditingkatkan dan dikembangkan. Berdasarkan hal tersebut, penelitian ini bertujuan untuk menganalisis KM solutions yang tepat bagi BPK RI. Penelitian ini memiliki manfaat agar BPK RI dapat mengetahui KM processes yang menjadi prioritas untuk dikembangkan dalam menunjang implementasi KM di BPK RI. BPK RI juga dapat mengetahui mekanisme dan teknologi yang mendukung KM processes tersebut sehingga dapat meningkatkan kinerja auditor di BPK RI. Penelitian ini berfokus pada unit kerja Auditorat I sampai VII yang ada di kantor pusat BPK RI karena merupakan letak kegiatan utama BPK RI terkait pemeriksaan. Penelitian dilakukan secara kualitatif dan kuantitatif. Metodologi yang digunakan adalah metodologi identifikasi KM solutions Becerra-Fernandez dan Sabherwal (2010) serta melakukan assessment awal untuk mengkaji kualitas dan volatilitas pengetahuan di BPK RI. Hasil penelitian ini menunjukkan bahwa KM processes yang harus menjadi perhatian utama untuk dikembangkan oleh BPK RI adalah socialization untuk knowledge discovery, internalization, exchange dan routines.;Management and implementation of knowledge management that are appropriate and ideal could affect achievement of organizational goals effectively and efficiently, therefore, BPK need to know what kind of strategies and technologies related to knowledge management should be improved and developed. Based on that explaination, this study had purpose to analyze KM solutions that are appropriate for BPK RI. This study had the advantage that BPK could understand what kind of KM processes should be prioritized to be developed to support the implementation of KM in BPK RI. BPK could understand well what kind of mechanisms and technologies that support the KM processes to improve performance of auditors in BPK RI. This study focused on Auditorat in region I to VII at BPK RI headquarters because the main activities of audit process locate there. This research was conducted qualitatively and quantitatively. The methodology used identification methodology from Becerra-Fernandez KM solutions and Sabherwal (2010) and conduct initial assessment to assess the quality and volatility of knowledge in BPK RI. The results of this research shows that KM processes which should be a major concern to be developed by the BPK is the socialization of knowledge discovery, combination, Internalization, exchange and routines.;Management and implementation of knowledge management that are appropriate and ideal could affect achievement of organizational goals effectively and efficiently, therefore, BPK need to know what kind of strategies and technologies related to knowledge management should be improved and developed. Based on that explaination, this study had purpose to analyze KM solutions that are appropriate for BPK RI. This study had the advantage that BPK could understand what kind of KM processes should be prioritized to be developed to support the implementation of KM in BPK RI. BPK could understand well what kind of mechanisms and technologies that support the KM processes to improve performance of auditors in BPK RI. This study focused on Auditorat in region I to VII at BPK RI headquarters because the main activities of audit process locate there. This research was conducted qualitatively and quantitatively. The methodology used identification methodology from Becerra-Fernandez KM solutions and Sabherwal (2010) and conduct initial assessment to assess the quality and volatility of knowledge in BPK RI. The results of this research shows that KM processes which should be a major concern to be developed by the BPK is the socialization of knowledge discovery, combination, Internalization, exchange and routines., Management and implementation of knowledge management that are appropriate and ideal could affect achievement of organizational goals effectively and efficiently, therefore, BPK need to know what kind of strategies and technologies related to knowledge management should be improved and developed. Based on that explaination, this study had purpose to analyze KM solutions that are appropriate for BPK RI. This study had the advantage that BPK could understand what kind of KM processes should be prioritized to be developed to support the implementation of KM in BPK RI. BPK could understand well what kind of mechanisms and technologies that support the KM processes to improve performance of auditors in BPK RI. This study focused on Auditorat in region I to VII at BPK RI headquarters because the main activities of audit process locate there. This research was conducted qualitatively and quantitatively. The methodology used identification methodology from Becerra-Fernandez KM solutions and Sabherwal (2010) and conduct initial assessment to assess the quality and volatility of knowledge in BPK RI. The results of this research shows that KM processes which should be a major concern to be developed by the BPK is the socialization of knowledge discovery, combination, Internalization, exchange and routines.]"

"Tesis ini membahas evaluasi pengendalian internal pada pengelolaan aset tetap untuk meningkatkan keandalan laporan keuangan di BPAD Provinsi DKI Jakarta. Penelitian ini merupakan penelitian kualitatif deskriptif dengan menggunakan teknik pengambilan data wawancara kepada pihak yang terkait dengan pengelolaan aset tetap dan penyusunan laporan keuangan. Penelitian ini juga menggunakan metode Control Self Assessment (CSA) untuk menganalisis risiko yang timbul dari kegiatan penyusunan laporan keuangan terkait dengan akun aset tetap. Hasil penelitian menunjukkan bahwa pengendalian internal pada pengelolaan aset memiliki beberapa kelemahan dan melalui proses identifikasi risiko diketahui bahwa terdapat lima risiko untuk penyusunan laporan keuangan yang terkait dengan pengelolaan aset tetap.

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This thesis explores the effectiveness of internal control related to fixed asset management to improve reliability BPAD?s financial statement. This is a qualitative descriptive study where data are collected using interview targeting respondents in charge of asset management and preparation of financial statements. This reasearch also applies Control Self Assessment method in assessing risk status related to preparation of financial statement specifically in fixed asset. The result shows that internal control in fixed asset management has its deficiencies especially in risk identification. From its risk identification, there are five detected risks that need to be managed."

"Penelitian ini bertujuan untuk melakukan pemetaan temuan hibah dari tahun 2008 - 2011 dan menganalisis temuan serta memberikan saran rekomendasi untuk perbaikan pengelolaan hibah di Indonesia. Penelitian ini menggunakan metode penelitian analisis deskriptif kualitatif dengan teknik wawancara dan telaah literatur. Hasil penelitian menunjukkan bahwa pengelolaan hibah di Indonesia dari tahun 2008 ke 2011 telah mengalami perbaikan cukup signifikan. Saran dan rekomendasi sebagai upaya yang bisa dilakukan untuk perbaikan pengelolaan hibah di masa depan diantaranya adalah menyempurnakan peraturan, meningkatkan koordinasi antara seluruh pihak terkait, dan menyusun aplikasi yang menunjang proses mekanisme hibah. Upaya tersebut diharapkan bisa mewujudkan pengelolaan hibah yang transparan dan akuntabel di Indonesia.

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The purpose of this study is to map the findings related to grant for the year 2008 - 2011, to analyze the findings, and to provide suggestions and recommendations on improving the grant management in Indonesia. This study used a qualitative descriptive research method with interview techniques and the study of literature. The results showed that the grant management in Indonesia from 2008 - 2011 has been significantly improved. Suggestions and recommendations as an effort that can be done to improve the future grant management such as to improve the regulation, to improve coordination between all parties involved, and topreparethe application that supports the grant mechanism. That effort is expected to realize a transparent and accountable grant management in Indonesia."

"Penelitian ini bertujuan untuk mengevaluasi sistem pengendalian mutu (SPM) atas kinerja pemeriksaan yang dilaksanakan pada BPK Perwakilan Provinsi Sulawesi Barat. 6 (enam) komponen pada kinerja pemeriksaan yang dianalisis adalah perencanaan pemeriksaan, pelaksanaan pemeriksaan, supervisi & reviu, pelaporan hasil pemeriksaan, pemantauan tindak lanjut hasil pemeriksan, dan evaluasi pemeriksaan. Selain itu, penelitian ini juga akan memberikan rekomendasi perbaikan untuk meningkatkan efektivitas penerapan SPM. Penelitian ini menggunakan analisis deskriptif kualitatif dengan mengevaluasi dokumen pelaksanaan SPM dan hasil wawancara dengan pelaksana SPM dan penilai SPM. Hasil penelitian ini menunjukkan bahwa secara keseluruhan BPK Perwakilan Provinsi Sulawesi Barat telah menerapkan sistem pengendalian mutu namun, dalam pelaksanaannya masih perlu mempertimbangkan untuk meningkatkan pemahaman tentang SPM bagi pemeriksa, pemenuhan kekurangan jumlah pemeriksa dalam susunan Tim Pemeriksaan, mengusulkan sistem manajemen mutu pada komponen pemantauan tindak lanjut hasil pemeriksaan, dan penguatan pengawasan terhadap pelaksanaan SPM. Serta perlu dilakukan penyesuaian terhadap pelaksanaan SPM selama masa Pandemi Covid 19 dengan melakukan digitalisasi pada Sistem Aplikasi Pemeriksaan.

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This study aims to evaluate the quality control system (SPM) for the performance of the audit of financial statements carried out at the BPK Representative of West Sulawesi Province. The six components in the audit performance analyzed are audit planning, audit implementation, supervision & review, reporting of audit results, follow-up monitoring of audit results, and audit evaluation. In addition, this thesis will also provide recommendations for improvements to improve the effectiveness of the implementation of SPM. This study used qualitative descriptive analysis by evaluating SPM implementation documents and the results of interviews with SPM implementers and SPM assessors. The results of this study show that overall the BPK Representative of West Sulawesi Province has implemented a quality control system but in its implementation it is still necessary to consider improving the understanding of SPM for auditors, fulfilling the shortage of auditors in the composition of the Audit Team, proposing a quality management system on the component of monitoring follow-up audit results, and strengthening supervision on the implementation of SPM. It is also necessary to make adjustments to the implementation of SPM during the Covid 19 Pandemic by digitizing the Audit Application System."

"Penelitian ini bertujuan untuk menilai peningkatan kapabilitas Inspektorat Utama Aparat Pengawasan Intern Pemerintah APIP menggunakan Internal Audit-Capability Model IA-CM dengan studi kasus pada Inspektorat Utama Badan Pusat Statistik. Penelitian ini adalah penelitian kualitatif dengan metode deskriptif. Metode penelitian menggunakan penyebaran kuesioner, observasi, wawancara serta studi pustaka dan dokumen peraturan perundang-undangan. Hasil penelitian menunjukkan kapabilitas Inspektorat Utama BPS saat ini berada pada level 2 infrastructure mengalami peningkatan dari tahun 2010 yang berada pada level 1 initial , serta langkah peningkatan kapabilitas Inspektorat Utama BPS menuju level 3 integrated di tahun 2019.

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This research aims to evaluate the capability improvement of internal audit rsquo s officer by adopting Internal Audit Capability Model IA CM , case study at general inspectorate of central bureau of statistics. This research is designed as a qualitative model with a descriptive method by which literature reviews, questionnaire distributions, observations, interviews and law referencing are used as a primary data collection. This research shows, currently the capability of general inspectorate of BPS reaches second level infrastructure , increased from 2010 that was in initial level first level and the attempt in improving its capability has generated a positive progress toward third level integrated on 2019."

"[Pelaksanaan sistem pengendalian intern pemerintah (SPIP) yang baik akan berdampak pada pengelolaan keuangan negara yang transparan dan akuntabel sehingga terwujud good governance dalam penyelenggaran pemerintahan. Penelitian ini bertujuan untuk menilai tingkat kualitas sistem pengendalian intern di Biro Keuangan Sekretariat Utama Badan Pusat Statistik (BPS). Metode penelitian dilakukan melalui penyebaran angket, observasi, wawancara serta studi pustaka dan dokumen peraturan perundang-undangan. Hasil penelitian menunjukkan kualitas sistem pengendalian intern di Biro Keuangan Sekretariat Utama BPS yang mengacu pada unsur-unsur SPIP yang terdapat dalam PP Nomor 60 Tahun 2008 telah berjalan dengan baik.

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A good implementation of the government internal control system (SPIP) will have an impact on a transparent and an accountable management of state finance to realize a good governance in the delivery of government services. This study aims to assess the quality of internal control systems in Finance Department of the Main Secretariat of Statistics Indonesia (BPS). The research uses questionnaire method, observation, interview and literature study and document the legislation. The research concludes that the quality of the internal control system in Finance Department of the Main Secretariat of Statistics Indonesia (BPS) refering to the SPIP elements contained in The Regulation Number 60 of 2008 has run well.;A good implementation of the government internal control system (SPIP) will have an impact on a transparent and an accountable management of state finance to realize a good governance in the delivery of government services. This study aims to assess the quality of internal control systems in Finance Department of the Main Secretariat of Statistics Indonesia (BPS). The research uses questionnaire method, observation, interview and literature study and document the legislation. The research concludes that the quality of the internal control system in Finance Department of the Main Secretariat of Statistics Indonesia (BPS) refering to the SPIP elements contained in The Regulation Number 60 of 2008 has run well., A good implementation of the government internal control system (SPIP) will have an impact on a transparent and an accountable management of state finance to realize a good governance in the delivery of government services. This study aims to assess the quality of internal control systems in Finance Department of the Main Secretariat of Statistics Indonesia (BPS). The research uses questionnaire method, observation, interview and literature study and document the legislation. The research concludes that the quality of the internal control system in Finance Department of the Main Secretariat of Statistics Indonesia (BPS) refering to the SPIP elements contained in The Regulation Number 60 of 2008 has run well.]"