Menilai Optimalisasi Kinerja Fungsi Audit melalui Analisis Biaya-Manfaat pada Perwakilan BPKP Provinsi Kalimantan Selatan

HARIMINGGUNA, Hilman (2017) Menilai Optimalisasi Kinerja Fungsi Audit melalui Analisis Biaya-Manfaat pada Perwakilan BPKP Provinsi Kalimantan Selatan. Skripsi thesis, Universitas Jenderal Soedirman.

[img]
Preview
PDF (Cover)
Cover_1.pdf

Download (433kB) | Preview
[img] PDF (Legalitas)
Legalitas dan bagian awal TA_1.pdf
Restricted to Repository staff only

Download (1MB)
[img]
Preview
PDF (Abstrak)
Abstrak_1.pdf

Download (617kB) | Preview
[img] PDF (BabI)
Bab.I_1.pdf
Restricted to Repository staff only

Download (699kB)
[img] PDF (BabII)
Bab.II_1.pdf
Restricted to Repository staff only

Download (992kB)
[img] PDF (BabIII)
Bab.III_1.pdf
Restricted to Repository staff only

Download (605kB)
[img] PDF (BabIV)
Bab.IV_1.pdf
Restricted to Repository staff only

Download (1MB)
[img] PDF (BabV)
Bab.V_1.pdf
Restricted to Repository staff only

Download (546kB)
[img]
Preview
PDF (DaftarPustaka)
Daftar pustaka_1.pdf

Download (629kB) | Preview
[img] PDF (Lampiran)
Lampiran_1.pdf
Restricted to Repository staff only

Download (1MB)

Abstract

This research is a case study of the entire cost borne by the state budget in the Budget Implementation List (DIPA) Fiscal Year 2014 in the framework of the implementation of the tasks BPKP as an internal financial audit institution. By taking the title: "Assessing Performance Optimization Audit function through the Cost-Benefit Analysis on BPKP Representative of South Kalimantan Province" This research aims to outline an in-depth costing methods of audit activities as well as the expected benefits in the Legislative BPKP Province South Kalimantan. Purposive sampling method used in the determination of a resource / informant with a population in this study is the auditor who has conducted audits in 2014 at BPKP Representative of South Kalimantan Province. Number of speakers / informants were taken in this study is 14 people. As this study used a qualitative descriptive method approach. Based on the research and data analysis showed that: (1) Representative BPKP South Kalimantan Province has not had a method of calculating the cost for the audit, (2) Of the 14 speakers who authors interviewed almost entirely stated that the use of output indicators on Representative BPKP South Kalimantan as a measure of performance of audit activities have not been able to represent the depiction of the performance of audit activities as a whole, (3) full costing method is the most suitable method in calculating the cost of audit activities, where the latter throughout the financial resources to be realized will be charged as the total cost of services which in this case is the audit activities, (4) the final conclusion of the results of extracting information through interview techniques informant / resource that for the audit outcomes are precise and measurable to assess the benefit is in the form of 'Rescue State Finance' which can be calculated from the value of the findings in the form of deposits to the State Treasury as well as the efficiency of expenditures of the State Budget, (5) Based on the simulation as well as the matching cost and benefits audit activities can be taken the results that Representatives BPKP South Kalimantan can be said to be performing "Very Optimal" where the value of the benefit from a larger state financial rescue up to 14.6 times the cost of audits that have been issued. Penelitian ini merupakan suatu studi kasus terhadap seluruh biaya yang menjadi beban APBN pada Daftar Isian Pelaksanaan Anggaran (DIPA) Tahun Anggaran 2014 dalam rangka pelaksanaan tugas BPKP sebagai lembaga pengawasan keuangan internal. Dengan mengambil judul: “Menilai Optimalisasi Kinerja Fungsi Audit melalui Analisis Biaya-Manfaat pada Perwakilan BPKP Provinsi Kalimantan Selatan” penelitian ini bertujuan untuk memberikan gambaran yang mendalam mengenai metode perhitungan biaya (cost) kegiatan audit serta manfaat yang diharapkan (benefit) di Perwakilan BPKP Provinsi Kalimantan Selatan. Purposive sampling method digunakan dalam penentuan narasumber / informan dengan populasi dalam penelitian ini adalah para auditor yang telah melakukan kegiatan audit pada tahun 2014 pada Perwakilan BPKP Provinsi Kalimantan Selatan. Jumlah narasumber / informan yang diambil dalam penelitian ini adalah 14 orang. Adapun penelitian ini menggunakan pendekatan metode deskriptif kualitatif (descriptive qualitative analysis method). Berdasarkan hasil penelitian dan analisis data menunjukkan bahwa: (1) Perwakilan BPKP Provinsi Kalimantan Selatan belum memiliki metode perhitungan biaya (cost) untuk kegiatan audit, (2) Dari 14 narasumber yang penulis wawancarai hampir seluruhnya menyatakan bahwa penggunaan indikator keluaran (output) pada Perwakilan BPKP Provinsi Kalimantan Selatan sebagai ukuran kinerja kegiatan audit belum dapat mewakili penggambaran kinerja dari kegiatan audit secara menyeluruh, (3) Metode full costing menjadi metode biaya yang paling sesuai dalam melakukan perhitungan biaya (cost) kegiatan audit, dimana nantinya seluruh sumber daya keuangan yang direalisasikan akan dibebankan sebagai total biaya jasa yang mana dalam hal ini adalah kegiatan audit, (4) Kesimpulan akhir dari hasil penggalian informasi melalui teknik wawancara informan / narasumber bahwa untuk kegiatan audit capaian yang tepat dan terukur untuk menilai manfaatnya adalah berupa ‘Penyelamatan Keuangan Negara’ dimana dapat dihitung dari nilai temuan yang berupa penyetoran ke Kas Negara maupun efisiensi pengeluaran Anggaran Negara, (5) Berdasarkan simulasi serta penandingan biaya (cost) dan manfaat (benefit) kegiatan audit diketahui bahwa Perwakilan BPKP Provinsi Kalimantan Selatan dapat dikatakan berkinerja “Sangat Optimal” dimana nilai manfaat berupa penyelamatan keuangan negara lebih besar hingga 14,6 kali lipat dari biaya audit yang telah dikeluarkannya.

Item Type: Thesis (Skripsi)
Uncontrolled Keywords: Audit, Cost, Full Costing, Performance, Benefit Audit, Biaya, Full Costing, Kinerja, Manfaat
Subjects: A > A575 Auditing
P > P144 Performance standards
Divisions: Fakultas Peternakan > S1 Peternakan
Depositing User: Mrs Endang Kasworini
Date Deposited: 05 Mar 2019 03:35
Last Modified: 05 Mar 2019 03:35
URI: http://repository.unsoed.ac.id/id/eprint/983

Actions (login required)

View Item View Item

Downloads

Downloads per month over past year