Ashar, Faris Rayan (2022) Analisis Sistem Pengendalian Intern Pemerintah (SPIP) Kabupaten Bengkulu Selatan selama Masa Pandemi Covid-19. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh pandemi Covid-19 terhadap sistem pengendalian intern pemerintah Kabupaten Bengkulu Selatan, termasuk perubahan terhadap anggaran dan pengaruh dampak pandemi Covid-19 terhadap kinerja Inspektorat kabupaten Bengkulu Selatan sebagai Aparat Pengawas Internal Pemerintah (APIP). Metode yang digunakan penulis yaitu dokumentasi, studi kepustakaan, dan wawancara. Dokumentasi dilakukan dengan menggunakan dokumen sebagai dokumen pada Inspektorat Kabupaten Bengkulu Selatan sumber data. Studi kepustakaan dilakukan dengan cara mengumpulkan data yang relevan mengenai Sistem Pengendalian Intern Pemerintah (SPIP) dari undang-undang, buku, artikel ilmiah, bahan perkuliahan, karya tulis ilmiah, dan sumber kredibel lainnya. Wawancara dilakukan dengan cara mengajukan pertanyaan-pertanyaan yang sudah disusun oleh penulis guna menyampaikan pertanyaan yang terarah kepada narasumber dari Inspektorat Kabupaten Bengkulu Selatan. Hasil analisis menunjukkan bahwa Sistem Pengendalian Intern Pemerintah (SPIP) Inspektorat Kabupaten Bengkulu Selatan selama masa pandemi Covid-19 tahun 2020 dan 2021 belum sepenuhnya sesuai menurut kelima unsur dari SPIP pada PP 60 Tahun 2008. Sehubungan dengan penganggaran, penganggaran Inspektorat Kabupaten Bengkulu Selatan mengalami penurunan yang berpotensi melemahkan pengendalian internal. Pada temuan BPK atas kelemahan pengendalian intern di masa pandemi tahun 2020 terdapat 4 pokok temuan yang bersifat material sehingga BPK memberikan opini WDP. Berdasarkan hal tersebut, Inspektorat Kabupaten Bengkulu Selatan perlu melakukan evaluasi atas Sistem Pengendalian Intern Pemerintah. /This study aims to analyze the effect of the Covid-19 pandemic on the South Bengkulu Regency government's internal control system, including changes to the budget and the impact of the Covid-19 pandemic on the performance of the South Bengkulu Regency Inspectorate as a Government Internal Supervisory Apparatus (APIP). The method used by the author is documentation, literature study, and interviews. Documentation is carried out by using documents as documents at the South Bengkulu Regency Inspectorate for data sources. The literature study is carried out by collecting relevant data regarding the Government Internal Control System (SPIP) from laws, books, scientific articles, lecture materials, scientific papers, and other credible sources. Interviews were conducted by asking questions that had been prepared by the author in order to convey directed questions to the informants from the South Bengkulu Regency Inspectorate. The results of the analysis show that the Government Internal Control System (SPIP) of the South Bengkulu Regency Inspectorate during the Covid-19 pandemic in 2020 and 2021 has not fully complied with the five elements of SPIP in PP 60 of 2008. In relation to budgeting, the budgeting of the South Bengkulu Regency Inspectorate has decreased. which has the potential to weaken internal control. In the BPK's findings on the weakness of internal control during the 2020 pandemic, there were 4 main findings that were material so that BPK gave the WDP opinion. Based on this, the South Bengkulu Regency Inspectorate needs to evaluate the Government's Internal Control System.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Sistem pengendalian intern Pemerintah (SPIP), Inspektorat Kabupaten Bengkulu Selatan, Penganggaran, Government internal control system (SPIP), South Bengkulu Regency Inspectorate, Budgeting. |
| Subjects: | 300 – Social sciences > 330-339 Economics > 336 Public Finance PKN STAN Subject Area > Pengelolaan Keuangan Negara |
| Divisions: | 62401 Diploma III Akuntansi |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 19 Jun 2023 07:03 |
| Last Modified: | 19 Jun 2023 07:03 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1682 |
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