Blegur, Ronal Semuel (2017) Analisis Pelaksanaan Tindak Lanjut Rekomendasi Bpk Dari Perspektif Teori Edwards Iii (Studi Di Pemerintah Kabupaten Alor). Magister thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan menganalisis pelaksanaan tindak lanjut rekomendasi BPK atas temuan hasil pemeriksaan yang masih terjadi secara berulang dari perspektif Teori Edwards III. Pendekatan deskriptif kualitatif dipilih untuk memperoleh kedalaman informasi. Hasil penelitian menunjukan bahwa pelaksanaan tindak lanjut yang belum optimal dikarenakan komunikasi belum berjalan dengan baik, sumber daya meliputi staf, informasi, kewenangan dan fasilitas belum tersedia secara memadai, belum semua pelaksana memiliki sikap (attitudes) yang baik dalam pelaksanaan tindak lanjut yang ditunjukan dengan rendahnya kesadaran dan komitmen. Adanya perubahan struktur organisasi, menjadi salah satu hambatan dalam tindak lanjut temuan selisih kas. Di samping itu, OPD belum memiliki SOP pelaksanaan anggaran, BKAD selaku SKPKD dan Inspektorat Daerah selaku APIP belum memiliki SOP pelaksanaan tindak lanjut rekomendasi BPK yang melibatkan OPD. Hasil penelitian yang menunjukan bahwa struktur organisasi pemerintah kabupaten Alor yang telah diatur secara baik sesuai Peraturan Daerah Nomor 8 Tahun 2016 diharapkan kedepannya menjadi faktor pendukung dalam pelaksanaan kegiatan pemerintahan seperti tindak lanjut rekomendasi BPK.
English Abstract
The aim of this research is to analyze the implementation of following up BPK recommendation on the finding of examinations results which still have occurred repeatedly from the Edwards III perspective. Qualitative descriptive approach is chosen to obtain the depth of information.The results showed that the implementation of follow-up is not optimal because the communication has not run well, the resources including staff, information, authority and facilities are not yet adequately available, not all implementers have good attitudes in the implementation of follow-up indicated by low awareness and commitment. The existence of changes in organizational structure, became one of the obstacles in the follow-up findings of cash difference. Besides that, the OPD does not have SOP for budget execution, BKAD as SKPKD and Regional Inspectorate as APIP does not have SOP implementation of follow-up of BPK recommendation which involving OPD.The result of the research shows that Alor regency government organization structure which has been well regulated according to Local Regulation number 8 year 2016 is expected to be a supporting factor in the implementation of government activities such as follow-up of BPK's recommendation.
| Item Type: | Thesis (Magister) |
|---|---|
| Identification Number: | TES/353/BLE/a/2017/041708514 |
| Uncontrolled Keywords: | AUDITING, LOCAL GOVERNMENT, AUDITING - GOVERNMENT POLICY |
| 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: | 14 Sep 2017 01:29 |
| Last Modified: | 07 Oct 2020 11:33 |
| URI: | http://repository.ub.ac.id/id/eprint/2490 |
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