ANALISIS IMPLEMENTASI COMBINED ASSURANCE (STUDI KASUS PADA INSPEKTORAT JENDERAL KEMENTERIAN KEUANGAN)

Gistiani, Tyara Laritza (2023) ANALISIS IMPLEMENTASI COMBINED ASSURANCE (STUDI KASUS PADA INSPEKTORAT JENDERAL KEMENTERIAN KEUANGAN). Skripsi thesis, Politeknik Keuangan Negara STAN.

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Abstract

Penelitian ini bertujuan untuk menjelaskan implementasi combined assurance, kendala yang dihadapi serta tingkat kematangan atas implementasi combined assurance dalam fungsi pengawasan terhadap pengelolaan keuangan negara di Inspektorat Jenderal Kementerian Keuangan. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus. Teknik pengumpulan data yang digunakan adalah melalui teknik wawancara kepada koordinator dan praktisi combined assurance. Teknik dokumentasi juga digunakan oleh penulis untuk memperkuat hasil penelitian yang diperoleh baik secara langsung dari objek pengawasan maupun dari situs daring berupa jurnal penelitian. Analisis data dilakukan dengan tahapan reduksi data yakni memilih dan memilih data yang dipandang relevan dengan topik pembahasan, kemudian disajikan dalam bentuk tabel agar selanjutnya dapat ditarik kesimpulan yang menjawab masalah penelitian. Hasil penelitian menunjukkan bahwa tingkat kematangan implementasi combined assurance Itjen Kemenkeu berada pada level conformance. Hal ini disebabkan karena implementasi combined assurance masih berupa piloting, sehingga menemui kendala-kendala dalam aspek yang mendukung kematangan koordinasi Itjen dalam pengawasan terhadap pengelolaan keuangan negara. This study aims to explain the implementation of combined assurance, the obstacles encountered and the maturity level of the implementation of combined assurance in the oversight function of state financial management at the Inspectorate General of the Ministry of Finance. This study uses a qualitative method with a case study approach. The data collection technique used was through interviews with the coordinator and combined assurance practitioners. Documentation techniques are also used by authors to strengthen research results obtained either directly from the object of supervision or from online sites in the form of research journals. Data analysis was carried out using the data reduction stage, namely selecting and choosing data that is considered relevant to the topic of discussion, then presented in tabular form so that conclusions can be drawn that answer the research problem. The research results show that the maturity level of the Ministry of Finance's IG combined assurance implementation is at the conformance level. This is because the implementation of combined assurance is still in the form of piloting, thus encountering obstacles in aspects that support the maturity of the Inspectorate General's coordination in supervising the management of state finances.

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