Kapasitas Aparat Inspektorat dalam Pengawasan Keuangan Daerah Kabupaten Sidoarjo (Kajian terhadap Kompetensi Aparat Inspektorat di Kabupaten Sidoarjo)
DOI:
https://doi.org/10.21776/ub.jiap.2016.002.01.2Keywords:
competence apparatus inspectorate, regional financial supervisionAbstract
Based on experience during for five (5) years (2007-2011), the Inspectorate as the internal supervision of government officials in the regional administration in Sidoarjo, has not been able to play the role optimally as the consultant (consulting), the quality assurance (quality assurance) and provide early warning (early warning system) to prevent or reduce the potential of the irregularities in the financial management area.The results of investigation from the Institution of Finance Audit (IFA) to the Local Government Finance Report (LGFR) of Sidoarjo Regency for 5 (five) years (2007-2011), has indicate that there are materially and significantly things that related to the asset and local financial management. It’s the reason why the government of Sidoarjo regency obtain this opinions ; Unnatural (2007), Fair With Exception (2008), Not Stated Opinion (2009) and Fair With Exception (2010 and 2011). These findings are in the form of the non-compliance with laws and regulations, the fraudulance and the noncompliance with the financial statement presentation.References
Achmadi, Muslim. (2002). Good Governance dan Penguatan Institusi Daerah. Masyarakat Transparansi Indonesia, Jakarta.
Bastian, Indra. (2006). Akuntansi Sektor Publik, Suatu Pengantar. Erlangga, Jakarta
Mardiasmo. (2002). Otonomi dan Keuangan Daerah. Andi, Jogjakarta.
Peraturan Menteri Dalam Negeri Nomor 64 Tahun 2007 Tentang Pedoman Teknis Organisasi Dan Tata Kerja Inspektorat Provinsi Dan Kabupaten/Kota.
Peraturan Pemerintah Republik Indonesia Nomor 60 Tahun 2008 Tentang Sistem Pengadilan Intern Pemerintah
Peraturan Menteri Pendayagunaan Aparatur Negara Nomor PER/05/M.PAN/03/2008 Tentang Standar Audit Aparat Pengawasan Intern Pemerintah
Peraturan Kepala Badan Pengawasan Keuangan Dan Pembangunan Nomor: Per-211/K/Jf/2010 Tentang Standar Kompetensi Auditor .
Peraturan Kepala Badan Pengawasan Keuangan Dan Pembangunan Nomor: Per – 1633 /K/Jf/2011 Tentang Pedoman Teknis Peningkatan Kapabilitas
Aparat Pengawasan Intern Pemerintah
Peraturan Daerah Nomor 21 Tahun 2008 Tentang Organisasi Perangkat Daerah Kabupaten Sidoarjo
Peraturan Bupati Nomor 54 Tahun 2008 Tentang Rincian Tugas, Fungsi dan Tata Kerja Inspektorat Kabupaten Sidoarjo.
Downloads
Published
Issue
Section
License
If your paper is accepted, the author identified as the formal corresponding author for the paper will receive an email prompting them to login into Author Services; where via the JIAP Author Licensing Service they will be able to complete the license agreement on behalf of all authors on the paper.