MAULANA, MUHAMMAD RENGGA (2022) Tinjauan terhadap Evaluasi atas Penilaian Maturitas SPIP pada Pemerintah Daerah X oleh Perwakilan BPKP Provinsi Jawa Tengah. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Penilaian atas maturitas penyelenggaraan Sistem Pengendalian Intern Pemerintah (SPIP) adalah suatu penilaian terhadap tingkat kematangan SPIP dalam mencapai tujuan pengendalian yaitu efektivitas dan efisiensi, keandalan pelaporan keuangan, pengamanan aset negara, dan ketaatan terhadap peraturan perundang-undangan. Pada tahun 2021, terjadi perubahan pedoman penilaian maturitas penyelenggaraan SPIP dari Perka BPKP Nomor 4 Tahun 2016 menjadi Perban BPKP Nomor 5 Tahun 2021, yang menciptakan pembaharuan sistem yaitu SPIP Terintegrasi dengan mengintegrasikan penilaian SPIP dengan penilaian Manajemen Risiko Indeks (MRI), Indeks Efektivitas Pengendalian Korupsi (IEPK), dan Kapabilitas APIP. Mekanisme penilaian mengalami sedikit perubahan, pada tahun 2021 terdapat penjaminan kualitas yang dilakukan oleh APIP K/L/D, selanjutnya dievaluasi oleh BPKP atas hasil Penilaian Mandiri yang telah dilakukan Penjaminan Kualitas. Perubahan pedoman ini membawa tren yang positif terhadap efektivitas evaluasi oleh Perwakilan BPKP Provinsi Jawa Tengah, karena skor tingkat maturitas penyelenggaraan SPIP Pemerintah Daerah X mengalami kenaikan sebesar 2,13% dari tahun 2019 ke tahun 2021./ Assessment the maturity of the Government Internal Control System (SPIP) Implementation is an assessment of the maturity level of SPIP in achieving control objectives, namely effectiveness and efficiency, reliability of financial reporting, safeguarding state assets, and compliance with laws and regulations. In 2021, there was a change in the guidelines for assessing the maturity of the SPIP implementation from Perka BPKP Number 4 of 2016 to Perban BPKP Number 5 of 2021, which created a system renewal, namely Integrated SPIP by integrating the SPIP assessment with the assessment of the Risk Management Index (MRI), Corruption Control Effectiveness Index (IEPK), and Capabilities APIP. The assessment mechanism has slightly changed, in 2021 there will be quality assurance carried out by APIP K/L/D, which will then be evaluated by BPKP on the results of the Self Assessment that has been carried out by Quality Assurance. This change in guidelines brings a positive trend towards the effectiveness of the evaluation by BPKP Representatives of Central Java Province, because the score for the maturity level of SPIP Regional Government X has increased by 2.13% from 2019 to 2021.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | BPKP Representative Of Central Java Province, Assessment the maturity of the SPIP Implementation, Integrated SPIP, Perwakilan BPKP Provinsi Jawa Tengah, Penilaian atas maturitas penyelenggaraan SPIP, SPIP Terintegrasi |
| 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: | 30 Oct 2023 00:57 |
| Last Modified: | 30 Oct 2023 00:57 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/2130 |
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