Natanael, Cliff (2022) Analisis Hasil Audit BPK RI Atas Laporan Keuangan Kementerian Kelautan dan Perikanan Serta Tindak Lanjutnya (Tahun 2018-2020). KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Penelitian ini dilakukan dengan tujuan untuk mengetahui penyebab turunnya kinerja Kementerian Kelautan dan Perikanan (KKP) pada tahun 2020. Hal ini terlihat dari opini BPK atas laporan keuangan KKP tahun 2020 yang mendapatkan opini Wajar Dengan Pengecualian (WDP), jika dilihat pada dua tahun sebelumnya yakni tahun 2018 dan 2019, KKP berhasil mendapatkan opini Wajar Tanpa Pengecualian (WTP). Hal ini juga mengindikasikan jika ada permasalahan terkait pengelolaan keuangan pada KKP. Berangkat dari masalah tersebut penulis ingin melakukan analisis untuk mengetahui letak kesalahan serta memberikan rekomendasi agar opini WTP dapat kembali didapatkan. Dalam melakukan analisis penulis menggunakan metode sekunder, yaitu dengan meminta laporan hasil pemeriksaan BPK terhadap KKP periode 2018 – 2020. Lewat penelitian yang sudah dilakukan, penulis mendapati beberapa masalah yang terjadi pada KKP pada tahun 2020 seperti banyaknya temuan yang material sehingga berdampak pada laporan keuangan, pengelolaan asset dan belanja yang kurang memadai, dan terdapat kejanggalan terkait izin ekspor yang berpotensi untuk dilakukannya korupsi. Lewat bukti-bukti ini maka opini yang diberikan BPK telah sejalan dengan kondisi sebenarnya yang terjadi di KKP. Penelitian ini diharapkan dapat dijadikan gambaran bagi auditor dalam memberikan opini dan pihak-pihak yang ingin menyajikan maupun memperbaiki laporan keuangannya agar mendapat opini wajar tanpa pengecualian./This research was conducted with the aim of knowing the causes of the decline in the performance of the Ministry of Maritime Affairs and Fisheries (KKP) in 2020. This can be seen from the BPK's opinion on the financial statements of the KKP in 2020 which received a Fair With Exception (WDP) opinion, when viewed in the previous two years namely In 2018 and 2019, KKP managed to get an Unqualified Opinion (WTP). This also indicates if there are problems related to financial management at the KKP. Departing from this problem, the author wants to conduct an analysis to find out where the error is and provide recommendations so that the WTP opinion can be obtained again. In conducting the analysis the author uses a secondary method, namely by requesting a report on the results of the BPK examination of the KKP for the period 2018 - 2020. Through the research that has been carried out, the author found several problems that occurred in the KKP in 2020 such as the many material findings that have an impact on the financial statements, inadequate asset and expenditure management, and there are irregularities related to export permits that have the potential for corruption. Through this evidence, the opinion given by the BPK is in line with the actual conditions in the KKP. This research is expected to be used as an illustration for auditors in providing opinions and parties who want to present or improve their financial statements in order to get an unqualified opinion.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | opini, materialitas, laporan keuangan, belanja, opinion, materiality, financial statements, spending |
| Subjects: | 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting > 657.45 Auditing PKN STAN Subject Area > Audit |
| Divisions: | 62401 Diploma III Akuntansi |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 06 Mar 2023 01:48 |
| Last Modified: | 06 Mar 2023 01:48 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1103 |
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