Analisis Atas Laporan Hasil Pemeriksaan Covid-19: Studi Komparatif BPK RI Dengan ANAO Australia Tahun 2020-2021

Zein, Muhammad Fadhlul Mushafa (2022) Analisis Atas Laporan Hasil Pemeriksaan Covid-19: Studi Komparatif BPK RI Dengan ANAO Australia Tahun 2020-2021. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

"ABSTRAK Wabah Covid-19 berdampak negatif terhadap segala aspek kehidupan. Pandemi memaksa setiap negara untuk melakukan penyesuaian kebijakan dan strategi keuangan negara, termasuk Indonesia dan Australia. BPK dan ANAO selaku SAI Indonesia dan Australia juga melakukan penyesuaian dengan memeriksa laporan hasil dari tiap kebijakan penanganan Covid-19. Penelitian ini bertujuan untuk menganalisis dan membandingkan metodologi, hasil pemeriksaan, serta rekomendasi terkait audit Covid-19 yang dilaksanakan BPK dan ANAO selama tahun 2020-2021. Metode pengumpulan data pada penelitian ini menggunakan metode dokumentasi dan studi kepustakaan. Data yang digunakan yakni data sekunder berupa LHP Covid-19 yang disusun oleh BPK dan ANAO. Hasil analisis dari penelitian mengungkapkan bahwa BPK telah menyesuaikan pemeriksaan Covid-19 pada Pemeriksaan Kinerja dan PDTT dengan refocusing kegiatan dan realokasi anggaran, tambahan belanja, dan Program PEN. Sedangkan, ANAO telah menyesuaikan pemeriksaan Covid-19 pada Audit Kinerja, Audit Laporan Keuangan, dan Review Jaminan melalui pemanfaatan teknologi informasi dan remote audit. BPK dan ANAO juga telah menguraikan temuan pemeriksaan Covid-19 dan penyebab dari permasalahannya secara utuh, serta merekomendasikan beberapa hal dalam penyelesaian masalah pemeriksaan tersebut. Kata kunci: Covid-19, laporan hasil pemeriksaan, metodologi pemeriksaan, rekomendasi pemeriksaan, hasil pemeriksaan ABSTRACT The Covid-19 outbreak has harmed all aspects of life. The pandemic has forced every country to make adjustments to their country's financial policies and strategies, including Indonesia and Australia. BPK and ANAO as Indonesian and Australian SAIs also made adjustments by auditing reports on the results of each Covid-19 handling policy. This study aims to analyze and compare the methodology, audit results, and recommendations related to the Covid-19 audit carried out by BPK and ANAO during 2020-2021. Methods of data collection in this study use the method of documentation and literature study. The data used is secondary data in the form of LHP Covid-19 compiled by BPK and ANAO. The results of the analysis from the study revealed that BPK had adjusted the Covid-19 audit on the Performance Audit and PDTT by refocusing on activities and reallocating the budget, additional spending, and the PEN Program. Meanwhile, ANAO has adjusted the Covid-19 audit on Performance Audits, Financial Statements Audits, and Assurance Reviews through the use of information technology and remote audits. BPK and ANAO have also described the findings of the Covid-19 audit and the causes of the problem in its entirety, as well as recommended several things in solving the inspection problem. Keywords: Covid-19, report of audit result, audit methodology, audit recommendation, audit result"

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