Lusiana, - (2017) Optimalisasi Penyelesaian Tindak Lanjut Hasil Pemeriksaan Pada Pemerintah Kabupaten Sanggau. Magister thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menganalisis proses dan permasalahan dalam penyelesaian Tindak Lanjut Hasil Pemeriksaan yang belum optimal di Pemerintah Kabupaten Sanggau. Penelitian ini menggunakan paradigma post positive dengan pendekatan kualitatif dan jenis studi kasus. Informasi diperoleh melalui wawancara dengan pimpinan Organisasi Perangkat Daerah dan pejabat teknis yang menangani TLHP serta hasil pengamatan peneliti dan dokumentasi. Data dianalisis dengan menggunakan fungsi manajemen dalam Teori Fungsionalisme Fayol, yaitu perencanaan, penggorganisasian, pemberian perintah, pengkoordinasian dan pengendalian yang dilakukan OPD dalam kegiatan penyelesaian TLHP. Hasil penelitian menunjukkan bahwa pemerintah kabupaten Sanggau telah berupaya melakukan proses penyelesaian TLHP namun terdapat kelemahan dalam proses tersebut, yaitu dari proses perencanaan, OPD belum menetapkan target waktu dan belum ada kebijakan hukum khusus mengenai pelaksanaan kegiatan TLHP dan pemberian sanksi. Dari proses pemberian perintah, kurangnya komitmen pemimpin dan belum mampu memberikan motivasi kepada pegawai. Dari proses pengkoordinasian, terdapat masalah ketidakdisiplinan dan belum intensifnya koordinasi antara OPD dan lembaga pengawasan. Dari proses pengawasan, adanya kesulitan mengukur keberhasilan dan tidak dilaksanakan evaluasi secara berkala. Terdapat pula penyebab lain di luar proses manajemen OPD, yaitu belum optimalnya peran Majelis Pertimbangan TPTGR dan adanya kendala teknis lainnya. Penelitian ini memberikan implikasi bagi pemda untuk menyusun SOP penyelesaian TLHP, memberikan sanksi yang tegas, dan menyediakan forum komunikasi dan koordinasi antara OPD dan lembaga pengawasan.
English Abstract
This study aimed to analyze the process and problems of follow up audit that wasn’t optimal in Sanggau local government. This study used post positive paradigm with a qualitative approach and case study model. Information was obtained by interview with organization of local government leaders and technical official who handled follow up audit, observation and documentation. Data was analyzed by management function in Fayol’s Functionalism, that were planning, organizing, commanding, coordinating and controlling in process of follow up audit. The results of the study showed that Sanggau local government has done the process of follow up audit but there were some weaknesses, in planning process, OPD hasn’t set the target of the time and there was no specific policy about follow up audit and the consequences. In commanding process, the low commitment of the leader and the leader was not able to give motivation to employees. In coordinating process, there was an issue of indiscipline and the coordination between OPD and monitoring institution was not intensive. In controlling process, difficulties in measurement of success and the evaluation was not periodically. Other causes outside OPD management process were the role of TPTGR Assembly Consideration was not optimal and the technical problems. This study gave implications for local government to arrangements the Standard Operating Procedures of follow up audit, to give sanctions, and to prepare the communication and coordination tools between OPD and monitoring institution.
| Item Type: | Thesis (Magister) |
|---|---|
| Identification Number: | TES/657.45/LUS/o/2017/041710187 |
| Uncontrolled Keywords: | AUDITING, LOCAL GOVENMENT - AUDITING, INDONESIA - SANGGAU (kabupaten) |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting > 657.4 Specific fields of accounting > 657.45 Auditing |
| Divisions: | S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis |
| Depositing User: | Nur Cholis |
| Date Deposited: | 30 Apr 2018 08:46 |
| Last Modified: | 26 Nov 2021 07:03 |
| URI: | http://repository.ub.ac.id/id/eprint/10067 |
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