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Abstrak :
Pemeriksaan terhadap pengelolaan dan tanggung jawab keuangan negara yang dilaksanakan oleh BPK merupakan unsur penting dalam penyelenggaraan otonomi daerah. Kekuasaan dalam mengelola keuangan negara yang dipegang oleh Presiden kemudian diserahkan kepada gubernur/bupati/walikota selaku kepala pemerintahan daerah untuk mengelola keuangan daerah dan mewakili pemerintah daerah dalam kepemilikan kekayaan daerah yang dipisahkan. Atas pengelolaan keuangan daerah tersebut, BPK memiliki kewenangan untuk melakukan pemeriksaan terhadap pengelolaan dan tanggung jawab keuangan daerah. Melalui pemeriksaan tersebut, BPK dapat mengeluarkan rekomendasi yang pada pokoknya dapat memperbaiki pengelolaan keuangan daerah, sehingga otonomi daerah dapat berjalan dengan baik. ......An examination of the management and accountability of state finances that conducted by the Audit Board is an important element in the implementation of regional autonomy. Power in managing state finances held by the President then handed over to the governor / regent / mayor as head of local government to manage local financial and represents local governments ownership of property that is separated. Towards local governments financial management, Audit Board has the authority to conduct an examination of the management and financial responsibility. Through the investigation, the Audit Board may issue a recommendation that can substantially improve the local financial management, so that local autonomy can work well.

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

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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 :
[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.

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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 :
Penelitian ini bertujuan untuk mengevaluasi efektivitas tindak lanjut rekomendasi BPK di Kabupaten Polewali Mandar menggunakan kerangka ISSAI 12 Value and Benefit dengan menekankan peran serta stakeholder. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus. Pengumpulan data dilakukan dengan wawancara semi terstruktur kepada pejabat yang ada dalam Tim TLHP dan dokumentasi dalam proses penyelesaian tindak lanjut. Hasil penelitian menunjukkan adanya permasalahan yang meliputi tindak lanjut belum sesuai rekomendasi dan rekomendasi yang tidak dapat ditindaklanjuti sehingga berdampak terhadap rendahnya tingkat penyelesaian tindak lanjut.  Dengan menerapkan konsep value and benefit yang melibatkan pemangku kepentingan, penelitian ini dapat memberikan manfaat kepada Pemerintah Kabupaten Polewali Mandar dalam menyelesaikan tindak lanjut rekomendasi LHP BPK. ......This study aims to evaluate the effectiveness of following up BPK recommendations in Polewali Mandar District using the ISSAI 12 Value and Benefit framework by emphasizing stakeholder participation. This research uses a qualitative approach with a case study method. Data collection was carried out using semi-structured interviews with officials in the TLHP Team and documentation in the follow-up completion process. The results of the study indicated that there were problems which included follow-up not according to recommendations and recommendations that could not be followed up, which resulted in a low level of follow-up completion. By applying the concept of value and benefit involving stakeholders this research can provide benefits to the Polewali Mandar District Government in completing the follow-up of BPK's LHP recommendations.

Abstrak :
ABSTRAK
Penelitian ini didasarkan pada putusan pengadilan tata usaha negara nomor 20/G/2016/PTUN.JBI yang secara tidak konsisten menyebutkan dasar wewenang Badan Pemeriksa Keuangan BPK RI Perwakilan Povinsi Jambi dalam menerbitkan Keputusan BPK tentang Laporan Hasil Pemeriksaan LHP dengan siapa yang bertanggungjawab atas LHP tersebut. Penelitian ini membahas tiga permasalahan, antara lain Kedudukan BPK dalam sistem Pemerintahan berdasarkan peraturan perundang-undangan, Tata hubungan kewenangan BPK RI dengan BPK RI Perwakilan Provinsi, dan Implikasi hukum terhadap keputusan BPK tentang LHP yang tidak memenuhi syarat norma mandat. Metode yang digunakan dalam penelitian ini yaitu yuridis normatif yang bertumpu pada data sekunder dan disajikan deskriptif analitis. Hasil penelitian menunjukkan bahwa BPK dikategorikan sebagai penyelenggara negara yang menyelenggarakan urusan pemerintahan dalam bidang pemeriksaan terhadap penyelenggaraan pengelolaan keuangan negara/daerah. BPK RI dalam menjalankan tugas dan wewenangnya memperoleh wewenang secara atribusi melalui Undang-Undang Dasar Negara Republik Indonesia 1945 dan Undang-Undang UU Nomor 15 Tahun 2004 dan UU Nomor 15 Tahun 2006. Kemudian, BPK Perwakilan RI Provinsi dalam menjalankan tugas dan wewenangnya berdasarkan atas pelimpahan wewenang secara mandat atas nama BPK RI. Implikasi hukum terhadap Keputusan BPK tentang LHP yang tidak memenuhi syarat noma mandat berdasarkan UU Nomor 30 Tahun 2014 akan mengakibatkan keputusan tersebut menjadi tidak sah dan segala akibat hukum yang ditimbulkan dianggap tidak pernah ada.

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ABSTRACT
This thesis based on the decision of the state administrative court number 20 G 2016 PTUN.JBI which is inconsistent when mentions the basis of BPK Jambi Province Representatif authority in issuing a BPK decision on Investigation Report with whom it is responsible. This research will focus on three main problems, that is, The position of the BPK in the Government system based on laws and regulations, The relationship between the authority of BPK RI with BPK RI Provincial Representatif, The legal implications of BPK decision on Investigation Report which does not include the mandate norm requirement. The method used in this research is judicial normative which has its baerings on secondary data, this research will also presented in the form of descriptive analytical. The result of this research shows the fact that BPK is categorized as a state organizer bestuur organ in order to government affairs in the field of examination the management and responsibility of state regional finances. BPK RI in carrying out its duties obtain authority by attribution through UUD NRI 1945, The Law No.15 2004 and The Law No. 15 2006. Then, BPK RI Provincial Representatif in carrying out its duties based on mandate of authority in the name of BPK RI. The legal implications of BPK decision on Investigation Report which does not include the mandate norm requirement based on The Law No 30/2014 will result in the decision being invalid and all all legal consequences incurred are considered never existed.