Hasil Pencarian  ::  Simpan CSV :: Kembali

Abstrak :
ABSTRAK
Makalah ini membahas tentang perencanaan audit dari WOW Electrical Ltd untuk tanggal neraca 30 Juni 2017. Adapun dokumen-dokumen pendukung yang diberikan kepada saya sebagai seorang auditor senior antara lain: memo dari mitra tertanggal 17 Mei 2017, ekstrak terbitan dari Business Review bulan April 2017, dan ekstrak dari kertas kerja audit untuk audit periode tahun sebelumnya. Dari dokumen-dokumen tersebut saya diminta untuk menilai risiko audit yang dapat diterima oleh WOW Electrical Ltd dengan melakukan analisis menggunakan fakta-fakta yang tertera pada kasus, menilai risiko turunan yang ada, menilai risiko pengendalian, melakukan identifikasi apakah rasio-rasio pada neraca telah meningkat atau menurun, dan memberikan rekomendasi terhadap prosedur audit tindak lanjut apa yang harus dilakukan jika terjadi salah saji potensial dalam informasi keuangan WOW Electrical Ltd. Kata Kunci:Audit, Risiko Turunan, Risiko Pengendalian, Prosedur Lanjutan Audit

---

ABSTRACT
This paper discusses the audit planning of WOW Electrical Ltd for the June 30th, 2017 balance sheet date. The supporting documents provided to me as a senior auditor are memos from partners dated May 17th, 2017, extracts from Business Review April 2017, and extracts from audit work papers for the previous year period. From these documents I was asked to assess the acceptable audit risks of WOW Electrical Ltd using the facts provided in the case, assessing the inherent risks, assessing the control risks, identifying the whether the ratios on the balance sheet had increased or decreased, and provide recommendations on what follow up audit procedures to undertake in case of the occurrence of potential misstatements. Key Words Audit, Inherent Risks, Control Risks, Follow up Audit Procedures

Abstrak :
ABSTRAK
Tindak lanjut Laporan Hasil Pemeriksaan (LHP) yang dilakukan oleh Satuan Pemeriksaan Intern (SPI) wajib dilakukan dan merupakan tanggung jawab manajemen rumah sakit. Di RSUP Sanglah tahun 2012 rata-rata rekomendasi yang ditindaklanjuti 55,9% dengan rata-rata waktu penyelesaian 55 hari, melebihi ketentuan yang ada. Tujuan penelitian ini untuk mengetahui faktor penentu rendahnya jumlah dan keterlambatan waktu penyelesaian tindak lanjut LHP SPI serta diketahuinya cara pemecahan masalahnya. Penelitian ini merupakan penelitian deskriptif kualitatif, dengan melakukan wawancara mendalam, telaah dokumen, dan focus group discussion. Analisa data dengan content analysis. Hasil penelitian menunjukkan belum maksimalnya dukungan dalam hal komitmen, kepemimpinan, motivasi , dan pengkomunikasian manajer di semua lini, kurangnya dukungan kompensasi non finansial, kurangnya fasilitas , serta belum adanya pedoman bagi unit untuk melakukan tindak lanjut menyebabkan pelaksanaan tindak lanjut LHP SPI belum sesuai ketentuan. Oleh karena itu diperlukan dukungan dari pimpinan tertinggi dalam bentuk kebijakan tertulis dan semua manajer perlu berkoordinasi dalam upaya pelaksanaan tindak lanjut, serta pentingnya dilakukan evaluasi dan monitoring pelaksanaan tindak lanjut LHP oleh SPI

---

ABSTRACT
The Follow-up Audit Reports which is conducted by The Internal Audit Unit in the hospital is mandatory and also is the responsibility of the hospital management. In Sanglah hospital in 2012, the average of 55,9% recommendations was followed-up with an average of 55 days completion time which exceeded the allowed time of completion. The purpose of this study is to determine factors influencing the small number of completion and the delayed completion time of the follow-up audit reports by the Internal Audit Unit and to find resolutions to solve the problems. This is a qualitative descriptive study which uses deep interviews, document reviews and focus group discussions. Data was analyzed with Content Analysis. This study suggests that there was no sufficient support with regard to: commitment, leadership, motivation, and communication system among managers in all levels of management. There were also lack of non financial compensations, lack of facilities and also the absent of guidelines in all units to conduct follow-up which resulted in inadequate Follow –Up Audit Report by the Internal Audit Unit. Therefore, a Legal Document (Policies) from the Top Manager and coordination among managers are needed to ensure that the follow-up of the audit report is conducted. In addition, it is important for the Internal Audit Unit to implement monitoring and evaluation of the followup of audit reports.

Abstrak :
Penyusunan Laporan Keuangan oleh Pemerintah Daerah (LKPD) bertujuan untuk memberikan informasi yang berguna. Penelitian ini bertujuan untuk menguji secara empiris peran BPK dan DPRD dalam meningkatkan kualitas laporan keuangan dengan mengusulkan pengukuran secara langsung terhadap kualitas laporan keuangan berdasarkan karakteristik kualitatif. Penelitian ini menggunakan sampel LKPD pada periode 2016-2017 yang telah memenuhi kriteria, dengan total akhir observasi 984 LKPD. Kualitas laporan keuangan diukur dengan menggunakan konten analisis berdasarkan karakteristik kualitatif dan pemberian skor untuk setiap item. Hasil penelitian ini juga menunjukkan bahwa BPK berperan dalam membantu pemerintah daerah untuk meningkatkan kualitas laporan keuangan melalui pemberian rekomendasi yang tepat dan dapat ditindak lanjuti oleh pemerintah daerah. Untuk kompetisi politik, penelitian ini tidak menemukan hasil yang signifikan. Namun, pengujian tambahan menunjukkan bahwa kompetisi politik pada pemerintah daerah yang menyelenggarakan pilkada berhubungan positif signifikan terhadap kualitas laporan keuangan. ......This study aims to empirically examine the role of BPK and DPRD in improving the quality of financial reports by proposing direct measurements quality of financial reports based on the qualitative characteristics. This study used LKPD as a samples in 2016-2017 that met the criteria, with a total observation of 984 LKPD. Quality of local government financial reports measure with content analysis based on the qualitative characteristics and each item will be given score. The results of this study also indicate that the BPK has a role in assisting local governments to improve the quality of their financial reports through the appropriate recommendations and can be followed up by local governments. For political competition, this study did not find significant results. However, additional testing shows that political competition in local governments that organize election (pilkada) is significantly positive related to the quality of financial.

Abstrak :
[ABSTRAK
Tindak lanjut Laporan Hasil Pemeriksaan (LHP) yang dilakukan oleh Satuan Pemeriksaan Intern (SPI) wajib dilakukan dan merupakan tanggung jawab manajemen rumah sakit. Di RSUP Sanglah tahun 2012 rata-rata rekomendasi yang ditindaklanjuti 55,9% dengan rata-rata waktu penyelesaian 55 hari, melebihi ketentuan yang ada. Tujuan penelitian ini untuk mengetahui faktor penentu rendahnya jumlah dan keterlambatan waktu penyelesaian tindak lanjut LHP SPI serta diketahuinya cara pemecahan masalahnya. Penelitian ini merupakan penelitian deskriptif kualitatif, dengan melakukan wawancara mendalam, telaah dokumen, dan focus group discussion. Analisa data dengan content analysis. Hasil penelitian menunjukkan belum maksimalnya dukungan dalam hal komitmen, kepemimpinan, motivasi , dan pengkomunikasian manajer di semua lini, kurangnya dukungan kompensasi non finansial, kurangnya fasilitas , serta belum adanya pedoman bagi unit untuk melakukan tindak lanjut menyebabkan pelaksanaan tindak lanjut LHP SPI belum sesuai ketentuan. Oleh karena itu diperlukan dukungan dari pimpinan tertinggi dalam bentuk kebijakan tertulis dan semua manajer perlu berkoordinasi dalam upaya pelaksanaan tindak lanjut, serta pentingnya dilakukan evaluasi dan monitoring pelaksanaan tindak lanjut LHP oleh SPI.

---

ABSTRACT
The Follow-up Audit Reports which is conducted by The Internal Audit Unit in the hospital is mandatory and also is the responsibility of the hospital management. In Sanglah hospital in 2012, the average of 55,9% recommendations was followed-up with an average of 55 days completion time which exceeded the allowed time of completion. The purpose of this study is to determine factors influencing the small number of completion and the delayed completion time of the follow-up audit reports by the Internal Audit Unit and to find resolutions to solve the problems. This is a qualitative descriptive study which uses deep interviews, document reviews and focus group discussions. Data was analyzed with Content Analysis. This study suggests that there was no sufficient support with regard to: commitment, leadership, motivation, and communication system among managers in all levels of management. There were also lack of non financial compensations, lack of facilities and also the absent of guidelines in all units to conduct follow-up which resulted in inadequate Follow ?Up Audit Report by the Internal Audit Unit. Therefore, a Legal Document (Policies) from the Top Manager and coordination among managers are needed to ensure that the follow-up of the audit report is conducted. In addition, it is important for the Internal Audit Unit to implement monitoring and evaluation of the followup of audit reports.;The Follow-up Audit Reports which is conducted by The Internal Audit Unit in the hospital is mandatory and also is the responsibility of the hospital management. In Sanglah hospital in 2012, the average of 55,9% recommendations was followed-up with an average of 55 days completion time which exceeded the allowed time of completion. The purpose of this study is to determine factors influencing the small number of completion and the delayed completion time of the follow-up audit reports by the Internal Audit Unit and to find resolutions to solve the problems. This is a qualitative descriptive study which uses deep interviews, document reviews and focus group discussions. Data was analyzed with Content Analysis. This study suggests that there was no sufficient support with regard to: commitment, leadership, motivation, and communication system among managers in all levels of management. There were also lack of non financial compensations, lack of facilities and also the absent of guidelines in all units to conduct follow-up which resulted in inadequate Follow –Up Audit Report by the Internal Audit Unit. Therefore, a Legal Document (Policies) from the Top Manager and coordination among managers are needed to ensure that the follow-up of the audit report is conducted. In addition, it is important for the Internal Audit Unit to implement monitoring and evaluation of the followup of audit reports., The Follow-up Audit Reports which is conducted by The Internal Audit Unit in the hospital is mandatory and also is the responsibility of the hospital management. In Sanglah hospital in 2012, the average of 55,9% recommendations was followed-up with an average of 55 days completion time which exceeded the allowed time of completion. The purpose of this study is to determine factors influencing the small number of completion and the delayed completion time of the follow-up audit reports by the Internal Audit Unit and to find resolutions to solve the problems. This is a qualitative descriptive study which uses deep interviews, document reviews and focus group discussions. Data was analyzed with Content Analysis. This study suggests that there was no sufficient support with regard to: commitment, leadership, motivation, and communication system among managers in all levels of management. There were also lack of non financial compensations, lack of facilities and also the absent of guidelines in all units to conduct follow-up which resulted in inadequate Follow –Up Audit Report by the Internal Audit Unit. Therefore, a Legal Document (Policies) from the Top Manager and coordination among managers are needed to ensure that the follow-up of the audit report is conducted. In addition, it is important for the Internal Audit Unit to implement monitoring and evaluation of the followup of audit reports.]

Abstrak :
This study investigates factors in the quality of local government financial reports, extending a previous study using five exogenous variables, namely commitment of management, human resources competencies, effectiveness of the internal auditor, quality of accounting system and the follow-up of audit findings from the Supreme Auditor (BPK). The research data population comprised 50 Spending Units in the area of Semarang local government. The data was collected by distributing questionnaires to all Spending Units, of whom 49 responded to questionnaires within the prescribed time. Partial Least Square (PLS) technique was used to analyze data processed using Smart PLS 3.0. The results show that the quality of the accounting system and follow-up the audit findings from the BPK have positive and significant impacts on the quality of local government financial reports. Other variables such as the commitment of management, human resources competencies and effectiveness of the internal auditor do not significantly affect the quality of local government financial reports.

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi kualitas laporan keuangan pemerintah daerah. Penelitian ini merupakan pengembangan dari penelitian sebelumnya dengan menggunakan lima variabel eksogen yaitu komitmen manajemen, kompetensi sumber daya manusia, efektivitas auditor internal, kualitas sistem akuntansi dan penyelesaian tindak lanjut temuan BPK. Populasi penelitian berjumlah 50 yang merupakan Satuan Kerja Perangkat Daerah pada pemerintah Kota Semarang. Pengambilan sampel dilakukan dengan menyebarkan kuesioner kepada seluruh satuan kerja perangkat daerah. Jumlah sampel yang terkumpul setelah batas waktu yang ditentukan sebanyak 49 responden. Teknik analisis yang digunakan adalah Partial Least Square (PLS) dan pengolahan data dengan menggunakan alat bantu Smart PLS 3.0. Hasil penelitian menunjukkan bahwa kualitas sistem akuntansi dan penyelesaian tindak lanjut temuan BPK berpengaruh positif dan signifikan terhadap kualitas laporan keuangan pemerintah daerah. Sedangkan variabel lain meliputi komitmen manajemen, kompetensi sumber daya manusia dan efektivitas auditor internal tidak signifikan mempengaruhi kualitas laporan keuangan pemerintah daerah.

Abstrak :
Penelitian ini bertujuan untuk mengevaluasi fenomena berupa penyelesaian tindak lanjut rekomendasi hasil pemeriksaan (TLRHP) Badan Pemeriksa Keuangan (BPK) sebagai Key Performance Indicator (KPI). Objek penelitian ini adalah Direktorat Jenderal Pajak (DJP) sebagai single unit analysis yang telah mengadopsi tindak lanjut rekomendasi tersebut dalam KPI/IKU sejak tahun 2018. Meskipun penyelesaian tindak lanjut rekomendasi telah dilekatkan pada KPI/IKU dan target KPI/IKU selalu tercapai, masih terdapat beberapa rekomendasi yang belum selesai/tuntas dalam 5 (lima) tahun bahkan 10 (sepuluh) tahun. Penelitian ini berupaya mengisi research gap dari penelitian sebelumnya yang mengungkapkan bahwa faktor penyebab belum optimalnya penyelesaian tindak lanjut temuan pemeriksaan BPK adalah karena tindak lanjut tersebut belum dilekatkan sebagai KPI/IKU dan tidak adanya target yang menunjukkan indikator keberhasilan. Evaluasi dilakukan dengan menggunakan Kriteria SMART dan Prinsip SMART-C serta latar belakang penyesuaian KPI/IKU dari perspektif Institutional Isomorphism. Analisis data pada penelitian ini menggunakan content analysis. Hasil penelitian menunjukkan bahwa berdasarkan Kriteria SMART dan Prinsip SMART-C, KPI/IKU tindak lanjut rekomendasi BPK belum sepenuhnya memenuhi Kriteria SMART dan Prinsip SMART-C yaitu (1) Measurable; dan (2) Achievable/Attainable. Tidak dipenuhinya kedua kriteria/prinsip tersebut mengakibatkan masih belum idealnya klaim atas capaian realisasi KPI/IKU yang dilakukan DJP sebab terdapat gap antara periode terbitnya Laporan Hasil Pemantauan Tindak Lanjut dari BPK atas pembahasan TLRHP dengan periode berakhirnya masa penilaian kinerja pada DJP. Kondisi ini mengakibatkan capaian realisasi KPI/IKU diklaim secara subjektif dengan menggunakan tindak lanjut rekomendasi yang diusulkan selesai dengan nilai indeks yang sama dengan rekomendasi yang dinyatakan selesai/tuntas oleh BPK. Namun demikian, implementasi KPI/IKU memberikan manfaat bagi organisasi berupa peningkatan komitmen manajemen organisasi dan mendorong strategi organisasi. Kemudian, terdapat faktor-faktor yang memengaruhi penyesuaian KPI/IKU dari perspektif Institutional Isomorphism. Pertama, faktor yang dipengaruhi fenomena isomorfisme normatif yaitu faktor yang berasal dari sisi eksternal berupa pelibatan pihak eksternal dan faktor dari sisi internal berupa insentif kinerja pegawai dan inovasi organisasi. Kedua, faktor dari perspektif isomorfisme koersif berupa tekanan koersif dari masyarakat terhadap pengelolaan keuangan negara. ...... This study aims to evaluate the phenomenon of completion of follow-up on the audit finding recommendations of the Supreme Audit Agency (BPK) as a Key Performance Indicator (KPI). The object of this study is the Directorate General of Taxes (DGT) as single unit analysis which has adopted such follow-up recommendations in its KPI since 2018. Although the completion of follow-up recommendations has been embedded to KPI and the KPI targets have always been achieved, there are still some recommendations that have not been completed in 5 (five) years and even in 10 (ten) years. This study seeks to fill the research gap from previous studies which revealed that the factors causing the suboptimal completion of the follow-up on BPK audit findings are because the follow-up has not been adopted as a KPI and there are no targets showing indicators of success. The evaluation is carried out using SMART Criteria and the SMART-C Principle as well as the KPI adjustments that have been made by institution from the perspective of Institutional Isomorphism. The analysis of research data employs content analysis. This study shows that based on the SMART Criteria and SMART-C Principles, the KPI on follow up over BPK recommendations has not fully satisfied the SMART Criteria and SMART-C Principles, namely (1) Measurable; and (2) Achievable/Attainable. The non- fulfilment of those two criteria/principles results in not ideal claim over the KPI realization by the DGT because there is a gap between the issuance period of the Follow-Up Monitoring Report from BPK and the end of the performance assessment period at the DGT. This condition causes KPI realization achievements to be subjectively claimed using follow-up recommendations proposed to be completed by the DGT with the same index value as recommendations declared completed by BPK. However, the implementation of KPI provides benefits to organizations in the form of increasing organizational management commitment and encouraging organizational strategy. There are factors that influence the adjustment of KPI/IKU from the perspective of Institutional Isomorphism. First, factors that are influenced by the phenomenon of normative isomorphism, i.e. factors originating from the external side, namely the involvement of external parties and factors from the internal side, namely the employee performance incentives and organizational innovation. Second, the factor from the perspective of coercive isomorphism is in the form of coercive pressure from the community on the state finance management.