Analisis Kendala dan Strategi Pelaksanaan Probity Audit dalam rangka Mitigasi Risiko Fraud Pengadaan Barang/Jasa di Kementerian PUPR

Ramdhani, Muhammad Agra (2024) Analisis Kendala dan Strategi Pelaksanaan Probity Audit dalam rangka Mitigasi Risiko Fraud Pengadaan Barang/Jasa di Kementerian PUPR. Skripsi thesis, Politeknik Keuangan Negara STAN.

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Abstract

Pengeluaran anggaran secara tepat sasaran perlu dilakukan dalam mewujudkan pembangunan infrastruktur yang merata dan adil. Pengeluaran anggaran tersebut juga sebagai upaya menghindari maraknya tindak pidana korupsi dan fraud yang biasanya terjadi sejak awal perencanaan hingga serah terima barang/jasa. Data menunjukkan tingginya pengaduan masyarakat atas penyimpangan pelaksanaan pengadaan barang/jasa mengindikasikan lemahnya tata kelola pengadaan di Kementerian PUPR. Kondisi ini rentan menimbulkan terjadinya penyimpangan. Dukungan APIP sebagai mitra strategis bagi Pemerintah diperlukan untuk menjalankan kegiatan assurance dan consulting sebagai upaya memberikan early warning dalam rangka mitigasi risiko fraud pengadaan barang/jasa. Kegiatan tersebut dapat diwujudkan melalui pelaksanaan probity audit. Penelitian ini dilakukan untuk mendokumentasikan kendala dan perumusan strategi pelaksanaan probity audit dalam upaya memitigasi risiko fraud pengadaan barang/jasa di lingkungan Kementerian PUPR. Penelitian dilakukan dengan metode kualitatif dengan pendekatan studi kasus. Hasil penelitian menunjukan bahwa faktor utama kendala pertimbangan pelaksanaan probity audit yaitu kurangnya jumlah SDM auditor, komitmen pimpinan dalam pengambilan kebijakan, banyaknya kegiatan pengawasan mandatory dan pengaduan, serta lemahnya sistem informasi pengawasan. Oleh karena itu perumusan strategi yang dapat disarankan adalah melalui pembangunan sistem informasi CACM, Menanamkan pola pikir peran consulting, menyiapkan pelaksanaan probity audit dalam PKPT, menyiapkan tim audit, serta mendorong penguatan pengendalian intern. Budget expenditure on target needs to be carried out in realizing equitable and fair infrastructure development. The budget expenditure is also an effort to avoid the rampant criminal acts of corruption and fraud that usually occur from the beginning of planning to the handover of goods/services. The data shows that the high number of public complaints over irregularities in the implementation of goods/services procurement indicates weak procurement governance in the Ministry of PUPR. This condition is prone to causing deviations. APIP's support as a strategic partner for the Government is needed to carry out assurance and consulting activities as an effort to provide early warning in order to mitigate the risk of fraud in the procurement of goods/services. These activities can be realized through the implementation of probity audits. This study was conducted to document the constraints and formulation of probity audit implementation strategies in an effort to mitigate the risk of fraud in the procurement of goods/services within the Ministry of PUPR. The research was conducted with qualitative methods with a case study approach. The results showed that the main factors that hindered the consideration of the implementation of the probity audit were the lack of auditor human resources, the commitment of leaders in policy making, the number of mandatory supervisory activities and complaints, and the weak supervisory information system. Therefore, the formulation of strategies that can be suggested is through the development of CACM information systems, instilling the mindset of consulting roles, preparing the implementation of probity audits in PKPT, preparing audit teams, and encouraging the strengthening of internal control.

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