Konsep PMP BPK 2014

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2014



KEPUTUSAN BADAN PEMERIKSA KEUANGAN

NOMOR … / K / I-XIII.2 / … / 2014

PEDOMAN MANAJEMEN

PEMERIKSAAN

BADAN PEMERIKSA KEUANGANREPUBLIK INDONESIA

2014



KEPUTUSAN BADAN PEMERIKSA KEUANGAN

REPUBLIK INDONESIA

NOMOR: … / K / I-XIII.2 / … / 2014

TENTANG

PEDOMANMANAJEMEN PEMERIKSAAN

BADAN PEMERIKSA KEUANGAN REPUBLIK INDONESIA

Menim!n" # !. !$%! &!'!m (!n")! memen*$i )e+en+*!n

Pe(!+*(!n B!&!n Peme(i),! Ke*!n"!n Nm( 1

T!$*n 200 +en+!n" en""*n!!n S+!n&!(

Peme(i),!!n Ke*!n"!n Ne"!(! SPKN B!&!n

Peme(i),! Ke*!n"!n e('* memi'i)i ,*!+* Pe&m!n

M!n!3emen Peme(i),!!n PMP !n" &!!+ &i"*n!)!n

,e!"!i !5*!n !"i !(! eme(i),! &!'!m

me'!),!n!)!n +*"!, eme(i),!!n6

. !$%! PMP !n" +e'!$ &i+e+!)!n e(&!,!()!n S*(!+

Ke*+*,!n B!&!n Peme(i),! Ke*!n"!n Nm( 1/K/I-

XIII.2/2/2007 &i!n""! +i&!) ,e,*!i '!"i &en"!n

e()em!n"!n ("!ni,!,i &!n Pe(!+*(!n Pe(*n&!n"-

Un&!n"!n !n" e('!)* ,!!+ ini &!n 'e$ ,e! i+*

&i!n&!n" e('* menem*(n!)!n &!n mene+!)!n

Pe&m!n M!n!3emen Peme(i),!!n !n" ,e,*!i

e()em!n"!n ,!!+ ini.



Men"in"!+ # 1. Pe(!+*(!n B!&!n Peme(i),! Ke*!n"!n Nm( 1

T!$*n 200 +en+!n" S+!n&!( Peme(i),!!n Ke*!n"!n

Ne"!(! Lem!(!n Ne"!(! Re*'i) In&ne,i! T!$*n

200 Nm( 42 T!m!$!n Lem!(!n Ne"!(! Re*'i)

In&ne,i! T!$*n 200 Nm( 406

2. Ke*+*,!n B!&!n Peme(i),! Ke*!n"!n Re*'i)

In&ne,i! Nm( 08/K/I-XIII.2//2007 +en+!n" Pe+*n3*)

Pe'!),!n!!n T!+! 9!(! Pen*,*n!n !+!*

Penem*(n!!n Pe&m!n Peme(i),!!n &!n Nn

Peme(i),!!n6

:. S*(!+ Ke*+*,!n Ke+*! B!&!n Peme(i),! Ke*!n"!n

Nm( 1;/SK/K/1871 +en+!n" Pen"!+*(!n

Pen!n&!+!n"!n!n S*(!+-S*(!+ Ke*+*,!n D!'!m

Lin")*n"!n B!&!n Peme(i),! Ke*!n"!n6

4. S*(!+ Ke*+*,!n B!&!n Peme(i),! Ke*!n"!n Nm(

:1/SK/I- <III.:/7/200= +!n""!' :1 A"*,+*, 200= +en+!n"

T!+! 9!(! Pemen+*)!n Pe(!+*(!n Ke*+*,!n &!n

N!,)!$ Din!, P!&! B!&!n Peme(i),! Ke*!n"!n

Re*'i) In&ne,i!6

;. Ke*+*,!n B!&!n Peme(i),! Ke*!n"!n Nm( :8/K/I-

<III.://200 +!n""!' 1: J*'i 200 +en+!n" O("!ni,!,i &!n

T!+! Ke(3! Pe'!),!n! B!&!n Peme(i),! Ke*!n"!n

Re*'i) In&ne,i!6



MEMUTUSKAN

Menet!"n : KEPUTUSAN BADAN PEMERIKSA KEUANGAN

TENTANG PEDOMAN MANAJEMEN PEMERIKSAAN.

PERTAMA # Mene+!)!n &!n meme('!)*)!n Pe&m!n M!n!3emen

Peme(i),!!n PMP &en"!n ,i,+em!+i)! ,e!"!i e(i)*+#

KEDUA

,e!"!im!n! +e(5!n+*m &!'!m '!mi(!n &!n me(*!)!n

!"i!n !n" +i&!) +e(i,!$)!n &!(i Ke*+*,!n ini.

KETIGA # Pe(!i)!n &!n en3e'!,!n 'ei$ '!n3*+ !+!, ,*,+!n,i PMP

!)!n &i!+*( 'e$ Ke!'! Di(e)+(!+ U+!m! Re>!n" ,e+e'!$

men&!!+ e(+im!n"!n &!(i !(! A*&i+!m! Ke*!n"!n

Ne"!(! AKN.

KEEMPAT # Den"!n e('!)*n! Ke*+*,!n ini m!)! S*(!+ Ke*+*,!n

B!&!n Peme(i),! Ke*!n"!n Nm( 1/K/I-XIII.2/2/2007+!n""!' 18 ?e(*!(i 2007 +en+!n" P!n&*!n M!n!3emen

Peme(i),!!n B!&!n Peme(i),! Ke*!n"!n Re*'i)

In&ne,i! &i5!*+ &!n &in!+!)!n +i&!) e('!)*.

KELIMA # Ke*+*,!n ini e('!)* ,e3!) +!n""!' &i+e+!)!n.

BAB I # PENDA@ULUAN

BAB II # PEREN9ANAAN PEMERIKSAAN

BAB III # PELAKSANAAN PEMERIKSAAN

BAB I< # PELAPORAN PEMERIKSAAN

BAB < # SUPLEMEN PMP

BAB <I # PENUTUP

# Pe&m!n M!n!3emen Peme(i),!!n PMP !&!'!$



D#tet!"n $# : J"%t

P$ tn&&' : 2014

BADAN PEMERIKSA KEUANGANREPUBLIK INDONESIA

AKIL KETUA KETUA

@!,!n Bi,(i @!&i Pe(nm

T!m!$!n Ke*+*,!n ini &i,!m!i)!n )e!&!#

1. P!(! !n""+!

2. P!(! Pe3!!+ E,e'n I ,!m!i &en"!n I<.



Pe&m!n M!n!3emen Peme(i),!!nD!+!( I,i

DAFTAR ISI

Halaman

DAFTAR ISI

DAFTAR TABEL

DAFTAR GAMBAR

BAB I PENDAHULUAN

A. Latar Belakan

B. T!"!an PMP#. Link!$

PMP

D. %e&!&!kan PMP

E. H!'!nan PMP &enan PMPPKON SE P

F. Si(tem Penen&alian M!t! &an Pen"aminanM!t!

G. )rani(a(i Pemerik(aan

H. Sikl!( Pemerik(aanI. Per'e&aan &enan PMP 200*

+. Si(tematika PMP

BAB II PEREN#ANAAN PEMERI%SAAN

A. Link!$

B. Pi,ak-$i,ak Terkait &alam PerenanaanPemerik(aan

#. Mekani(me Perenanaan Pemerik(aan

D. Si(tem Mana"emen M!t! /SMM



BAB III PELA%SANAAN PEMERI%SAAN

A. Link!$

B. Pi,ak-$i,ak Terkait &alam Pelak(anaan

Pemerik(aan#. Mekani(me Pelak(anaan Pemerik(aan

D. Si(tem Mana"emen M!t!

BAB I PELAP)RAN PEMERI%SAAN

A. Link!$

B. Pi,ak-$i,ak Terkait &alam Pela$ranPemerik(aan

#. Mekani(me Pela$ran Pemerik(aan

D. Ik,ti(ar Ha(il Pemerik(aan Seme(ter/IHPS E. Tin&ak Lan"!t Ha(il Pemerik(aan

F. Si(tem Mana"emen MKON SE

P !t! /SMM BAB SUPLEMEN PMP

A. Pemerik(aan Interim

B. Pemerik(aan Tematik

#. Pemerik(aan )n #all

D. Peman3aatan %AP an Beker"a Unt!k Dan

Ata( Nama BP% E. Pen!naan Tenaa A,li

F. Pen&a$at &an %n(!lta(i H!k!m

BAB I PENUTUP

GL)SARIUM PMP



Pe&m!n M!n!3emen Peme(i),!!nD!+!( T!e'

DAFTAR TABEL

1.1. Per'e&aan PMP 200* &an PMPRe5i(i

2.1. SMM Perenanaan Pemerik(aan

6.1. SMM Pelak(anaan Pemerik(aan


7.1. SMM Perenanaan Pemerik(aan Tematik

7.2. SMM Pelak(anaan Pemerik(aan Tematik


Tematik

Halaman

KON SE P



Pe&m!n M!n!3emen Peme(i),!!nD!+!( G!m!(

DAFTAR GAMBAR

1.1. %e&!&!kan PMP &alam )rani(a(i BP%Halaman

1.2. %eterkaitan PMP &an PMPP

2.1. Baan al!r Perenanaan Pemerik(aan

6.1. Baan al!r Pelak(anaan Pemerik(aan

4.1. Baan al!r Pela$ran Pemerik(aan

KON SE P



Pe&man Mana"emenPemerik(aan

BAB IPENDAHULUAN

A. Latar Belakan

01 BPK ,e!"!i 'em!"! eme(i),! !n" e!, &!n m!n&i(i

memi'i)i e(!n!n &!n )e&*&*)!n !n" ,+(!+e"i, &!'!m

men"!%!' en"e''!!n &!n +!n""*n" 3!%! )e*!n"!n

ne"!(!. Pe(!n!n &!n )e&*&*)!n +e(,e*+ me(*!)!n ,*!+*

m!n&!+ !n" &i!m!n!+)!n &!'!m UUD 184; !n"

&ie()*!+ &en"!n Un&!n"-Un&!n" UU Nm( 1; T!$*n2004 +en+!n" Peme(i),!!n Pen"e''!!n &!n T!n""*n"

J!%! Ke*!n"!n Ne"!(! &!n UU Nm( 1; T!$*n 200=

+en+!n" B!&!n Peme(i),! Ke*!n"!n.

Perkembangandan perubahan

peraturan perundang-

undangan

02 S!'!$ ,!+* e'!),!n!!n UU Nm( 1; T!$*n 2004 &!n SPKN sebagai panduan

Nm( 1; T!$*n 200=B!&!nKON SE P

Peme(i),! Ke*!n"!n

Re*'i) In&ne,i! BPK +e'!$ mene+!)!n S+!n&!(

Peme(i),!!n Ke*!n"!n Ne"!(! SPKN &!'!m Pe(!+*(!n

BPK Nm( 1 T!$*n 200. SPKN +e(,e*+ me(*!)!n

en""!n+i S+!n&!( A*&i+ Peme(in+!$!n SAP !n"

&i+e+!)!n BPK +!$*n 200;. SPKN mem*!+ e(,!(!+!n

(e,in!' eme(i),! m*+* e'!),!n!!n eme(i),!!n

&!n e(,!(!+!n '!(!n eme(i),!!n !n" (e,in!'.Pe'!),!n!!n SPKN !)!n &!!+ men&*)*n" enin")!+!n

m*+* en"e''!!n &!n +!n""*n" 3!%! )e*!n"!n ne"!(!

,e(+! en"!mi'!n )e*+*,!n Pene'en""!(!.










0: Un+*) me'!),!n!)!n eme(i),!!n ,e,*!i &en"!n SPKN

BPK meme('*)!n ,*!+* m!n!3emen eme(i),!!n !n"

men&*)*n" ee)+i>i+!, e'!),!n!!n SPKN. BPK +e'!$

mene+!)!n P!n&*!n M!n!3emen Peme(i),!!n PMP

PMP 2008 perludisempurnakan





#. Link!$ PMP

0 PMP e(i,i (,e&*( en"e''!!n eme(i),!!n !n"

&i,e(+!i &en"!n (m*'i( 5!+!+!n en+*) '!(!n !n"

&i$!,i')!n. P(,e&*( +e(,e*+ &im*'!i &!(i e(en5!n!!n

e'!),!n!!n &!n e'!(!n eme(i),!!n !n" &i'en")!i

&en"!n ,i,+em m!n!3emen m*+* CMS &!n &)*men+!,i

&!'!m ,e+i! +!$!!nn!. Lin")* !$!,!n PMP ,e5!(!

(in5i !&!'!$ ,e!"!i e(i)*+.

1. Pe(en5!n!!n Peme(i),!!n

2. Pe'!),!n!!n Peme(i),!!n

:. Pe'!(!n Peme(i),!!n

4. S*'emen PMP !n" men"!+*( men"en!i Peme(i),!!n

In+e(im/Pen&!$*'*!n Peme(i),!!n Tem!+i)

Peme(i),!!n On Call, Pem!n!!+!n KAP !n" Be)e(3!

Lingkup PMP

KON SE P

Un+*) D!n A+!, N!m! BPK Pen""*n!!n Ten!"! A$'i

,e(+! Pen&!!+ &!n Kn,*'+!,i @*)*m &!'!m T!$!!n

Peme(i),!!n.

07 Pe(e&!!n 'in")* PMP 2014 &en"!n PMP 2007 +e('e+!)

!&! emi,!$!n (,e, *+!m! eme(i),!!n &en"!n

(,e, en*n3!n" eme(i),!!n. P(,e, en*n3!n"

eme(i),!!n &i!+*( &!'!m ,*!+* e&m!n +e(i,!$ !n"

&i,e*+ &en"!n Pe&m!n M!n!3emen Pen*n3!n"

Peme(i),!!n PMPP. PMPP me(*!)!n en"!+*(!n

en"e''!!n eme(i),!!n !n" +i&!) ,e'!'* +e()!i+ '!n",*n"

&en"!n (,e, eme(i),!!n !n" men"$!,i')!n L@P.

PMPP &ie('*)!n *n+*) meme(i)!n ni'!i +!m!$ +e($!&!

eme(i),!!n !+!* men"!+*( en"e''!!n (,e, !n"

+e()!i+ &en"!n )e%en!n"!n BPK '!in. PMPP +e(,e*+

Perbedaan PMP 201 dengan

PMP 2008



men5!)*#

1. Pe(en5!n!!n S+(!+e"i, Peme(i),!!n6

2. E>!'*!,i Peme(i),!!n ex post 6

:. Pem!n+!*!n L!(!n @!,i' Peme(i),!!n &en"!n Un,*(

Pi&!n!6

4. Pem!n+!*!n Tin&!) L!n3*+ @!,i' Peme(i),!!n6

;. Pen*,*n!n Pen&!!+ BPK Pe(+im!n"!n BPK &!n

E>!'*!,i BPK +e($!&! $!,i' eme(i),!!n !n"

&i'!)*)!n 'e$ KAP e(&!,!()!n )e+en+*!n e(*n&!n"-

*n&!n"!n6

=. Pen"e''!!n Ke(*"i!n Ne"!(!/D!e(!$.

D. %e&!&!kan PMP

08 PMP ,e!"!i e&m!n en"e''!!n eme(i),!!n &i,*,*nKON SEP

,e!"!i en+*) e(!,in!'i,!,i &!(i (in,i-(in,i SPKN

&en"!n meme($!+i)!n m!n&!+ e(!+*(!n e(*n&!n"-

*n&!n"!n ,+!n&!( in+e(n!,in!' &!n (!)+i) +e(!i). PMP

&i"*n!)!n &!'!m )e(!n")! ("!ni,!,i BPK ,e!"!i !5*!n

en*,*n!n e+*n3*) e'!),!n!!n &!n e+*n3*) +e)ni,

eme(i),!!n. Ke+e()!i+!n PMP &en"!n m!n&!+ e(!+*(!n

BPK &!n e&m!n eme(i),!!n '!in !n" &i+e+!)!n BPK

&!!+ &i'i$!+ ,e!"!i e(i)*+.

PMP dan peraturan

perundang-

undangan



G!m!( 1.1

Ke&*&*)!n PMP &!'!m O("!ni,!,i BPK

Piramidakedudukan PMPdalam organisasi

!PK

%&eEtik

SP%M

SP% N

PMP

PMPP

Pet!n"!k Pelak(anaanPe&man

NnPemerik(aan

Pet!n"!k Tekni(Pr(e&!r

)$era(i2nal

Stan&ar 8 In(tr!k(i%er"a

E. H!'!nan PMP &enan PMPP

10 Pen"!+*(!n &!'!m PMP +i&!) &KO!N SE P !+

&ii,!$)!n &en"!n en"!+*(!n !n" +e(&!!+ &!'!m

PMPP. D!'!m e'!),!n!!nn! PMP m*'!i &!(i +!$!

e(en5!n!!n e'!),!n!!n &!n e'!(!n &!!+ men3!&i

m!,*)!n !+!* meme(i)!n )e'*!(!n !"i en"!+*(!n

PMPP.

Pe(en5!n!!n eme(i),!!n &!'!m PMP &!!+ &i$**n")!n

&en"!n Pe(en5!n!!n S+(!+e"i, Peme(i),!!n. P(,e,

eme(i),!!n &!!+ men3!&i 3e) e>!'*!,i eme(i),!!n

!n" &i'!)*)!n 'e$ Di(e)+(!+ EPP I+!m! &!n Tim Peer

Review . Pe'!(!n $!,i' eme(i),!!n &!!+ &i)!i+)!n

&en"!n en"!+*(!n em!n+!*!n '!(!n $!,i' eme(i),!!n&en"!n *n,*( i&!n! &!n +in&!) '!n3*+ $!,i' eme(i),!!n.

eme(i),

!!n &!!

3*"!

men3!&i

&!,!(

*n+*)

en"e''!

!n



Keterkaitan antara PMP dan PMPP



)e(*"i!n ne"!(! &!n &!e(!$ ,e(+! en"!+*(!n e>!'*!,i

eme(i),!!n 'e$ KAP e(&!,!()!n Un&!n"-Un&!n".

11 Ke+e()!i+!n !n+!(! PMP &en"!n PMPP &!!+ &i'i$!+ !&!

"!m!( e(i)*+.

Keterkaitan antara

PMP denganPMPP

- Pe%en(nn

- Pe'")nn

- Pe'!*%n

KON SE P

F. Si(tem Penen&alian &an Pen"aminan M!t!

12 PMP 2007 e'*m mene(!)!n ,e5!(! 'en")! &!n

,i,+em!+i, men"en!i ,i,+em m!n!3emen m*+* SMM.

SMM !(* &i)em!n")!n &!n &i+e(!)!n ,e+e'!$ PMP

2007 &i+e(i+)!n !i+* &en"!n &i)e'*!()!nn! Si,+em

Peme('e$!n Ke!)in!n M*+* SPKM !&! +!$*n 2008.

P!&! PMP Re>i,i e'em!"!!n SPKM !n" +e(&i(i &!(i

*n,*( en"en&!'i!n m*+* quality control &!n en3!min!n

Perbedaan PMP"e#isi dengan

PMP 2008



m*+* quality assurance men3!&i !"i!n !n" +i&!)

+e(i,!$)!n &!'!m (,e, eme(i),!!n.

Pen"en&!'i!n m*+* &i'!)*)!n &en"!n +*3*!n mem!,+i)!n

!$%! eme(i),!!n +e'!$ &i'!)*)!n &en"!n mem!+*$i

,+!n&!( (e,i ,e(+! )e+en+*!n $*)*m &!n e(!+*(!n !n"

e('!)* &!n '!(!n $!,i' eme(i),!!n !n" &i+e(i+)!n

+e'!$ ,e,*!i &en"!n )n&i,in!. Pen"en&!'i!n m*+* !)!n

men3!min !$%! ,e'*(*$ +!$!!n !*&i+ &i'!),!n!)!n +e!+

%!)+* ,e5!(! )m(e$en,i +e(&)*men+!,i ,e5!(!

mem!&!i &i'!),!n!)!n &!n &i(e>i* 'e$ eme(i),! !n"

)me+en &!n e(&!,!()!n !&! professional judgment

!n" !i).

1: P?P ,e5!(! e(3en3!n" e(+!n""*n" 3!%! me'!),!n!)!n

en"en&!'i!n m*+* m*'!i Ke+*! Tim Pen"en&!'i Te)ni,

&!n Pen"en&!'i M*+* !&! ,!!+ +!$! eme(i),!!n

$anggung %a&abP'P

KON SE P

,ee'*m '!(!n eme(i),!!n &i+e(i+)!n ex ante !n"

mem!,+i)!n eme(i),!!n +e'!$ ,e,*!i &en"!n ,+!n&!(

eme(i),!!n &!n )e+en+*!n !n" e('!)*. P(,e, +e(,e*+

&i'!)*)!n ,e5!(! hot review 'e$ +im eme(i),!!n !n"

e(,!n")*+!n !+!* &i'!)*)!n 'e$ +im '!in ,e5!(! cross

review .

Ke+*! Tim e(+!n""*n"3!%! me'!),!n!)!n en"en&!'i!n

,e5!(! in+en,i )e!&! An""+! Tim e(&!,!()!n P("(!m

Ke(3! Pe((!n"!n PKP ,e,*!i &en"!n (m!+ !n" +e'!$

&i+e+!)!n. Pen"en&!'i Te)ni, e(+!n""*n"3!%!

me'!),!n!)!n en"en&!'i!n +e)ni, !+!, +im eme(i),!

e(&!,!()!n &en"!n P("(!m Peme(i),!!n !n" +e'!$

&i+e+!)!n ,e,*!i (m!+ !n" +e'!$ &i+e+!)!n. Pen"en&!'i

M*+* e(+!n""*n"3!%! me'!),!n!)!n en"en&!'i!n !+!,

+!$!!n eme(i),!!n !n" mem!,+i)!n +e'!$ ,e,*!i



&en"!n SPKN ,e,*!i &en"!n (m!+ !n" +e'!$ &i+e+!)!n.

14 Pe3!!+ S+(*)+*(!' Peme(i),!!n PSP ,e5!(! e(3en3!n"

e(+!n""*n" 3!%! me'!),!n!)!n en3!min!n m*+* !n"

me'i!+)!n PSP !&! ,!!+ +!$! eme(i),!!n ,ee'*m

'!(!n eme(i),!!n &i+e(i+)!n ex ante !n"

mem!,+i)!n en"en&!'i!n m*+* +e'!$ &i'!),!n!)!n 'e$

P?P ,e5!(! e(3en3!n" +e'!$ ,e,*!i &en"!n ,+!n&!(

eme(i),!!n &!n )e+en+*!n !n" e('!)*. P(,e, +e(,e*+

&i'!)*)!n men3!&i &!,!( PTP men!n&!+!n"!ni S*(!+

Ke'*!( !&! ,e+i! L!(!n @!,i' Peme(i),!!n BPK.

$anggung %a&abPSP

G. )rani(a(i Pemerik(aan

1; Un+*) mene'en""!(!)!n en"e''!!n eme(i),!!n

&ie('*)!n en"!+*(!n ("!ni,!,i eme(i),!!n !n" +e(&i(i

&!(i Peme(i T*"!, Peme(i),!!n PTP Pe3!!+ S+(*)+*(!'

(rganisasi pemeriksaan

Peme(i),!!n PSP &!n Pe3!!+KON SE

?P

P?P.

*n",in!' Peme(i),!!n

1= Peme(i T*"!, Peme(i),!!n PTP !&!'!$ B!&!n !n"

+e(&i(i &!(i Ke+*! !)i' Ke+*! &!n An""+! !+!* e3!!+

!n" &ie(i)!n en*"!,!n ,e5!(! +e(+*'i, 'e$ B!&!n !n"

e(+!n""*n" 3!%! meme(i)!n !(!$ &!n en*"!,!n

eme(i),!!n )e!&! PSP &!n P?P ,e(+! mene(!$)!n

'!(!n $!,i' eme(i),!!n &!n ,*(!+ )e'*!( )e!&!

'em!"! e(%!)i'!n &!n en+i+!, !n" &ie(i),!.

!adan selaku pemberi tugas

1 Pe3!!+ S+(*)+*(!' Peme(i),!!n PSP !&!'!$ e3!!+

e'!),!n! *ni+ eme(i),! !n" meme('e$ )*!,! &!(i

PTP *n+*) men"e''! ,*me( &!! eme(i),!!n &!n

men3!min m*+* eme(i),!!n ,e,*!i &en"!n 'in")*%i'!!$ )e(3! eme(i),!!nn!. PSP !&! )!n+( *,!+

Pe%abat Struktural Pemeriksaan



,e5!(! e(3en3!n" &i3!!+ 'e$ A*&i+( U+!m! Ke*!n"!n

Ne"!(! T(+!m! Ke!'! A*&i+(!+ &!n Ke!'! S*

A*&i+(!+. PSP !&! )!n+( e(%!)i'!n ,e5!(! e(3en3!n"

&i3!!+ Ke!'! Pe(%!)i'!n &!n Ke!'! S* A*&i+(!+.

17 Pe3!!+ ?*n",in!' Peme(i),!!n P?P !&!'!$ e'!),!n!

*n",in!' eme(i),!!n !n" meme('e$ en*"!,!n &!(i

PTP !n" e(+!n""*n" 3!%! me'!),!n!)!n )e"i!+!n

*n",i eme(i),!!n. P?P +e(&i(i &!(i Pen"en&!'i M*+*

Pen"en&!'i Te)ni, Ke+*! Tim &!n An""+! Tim.

Pe%abat 'ungsional

Pemeriksaan

18 Pen"en&!'i M*+* e(e(!n mene+*3*i &!n

men!n&!+!n"!ni L!(!n @!,i' Peme(i),!!n L@P &!n

men3!min m*+* e'!),!n!!n eme(i),!!n !"!( ,e,*!i

&en"!n S+!n&!( Peme(i),!!n Ke*!n"!n Ne"!(! SPKN

Pe&m!n M!n!3emen Peme(i),!!n PMP &!n S+!n&!(

Pengendali Mutu

Peme('e$!n Ke!)in!n M*+* SPKON

SKE P

M.

20 Pen"en&!'i Te)ni, e(e(!n men"en&!'i)!n mem!n+!*

&!n men"e>!'*!,i +e)ni, )e"i!+!n eme(i),!!n ,e,*!i

'in")* +*"!, &!n ("(!m eme(i),!!n !n" +e'!$

&i+e+!)!n &en"!n men"!5* )e!&! ,i,+em (,e&*(

,+!n&!( &!n e(!+*(!n e(*n&!n"!n !n" e('!)* "*n!

mem!,+i)!n )e"i!+!n eme(i),!!n e(3!'!n &en"!n ee)+i

&!n ei,ien. Pen"en&!'i +e)ni, e(+!n""*n" 3!%! )e!&!

en"en&!'i m*+*.

Pengendali $eknis

21 Ke+*! +im me(*!)!n emimin eme(i),!!n !n"

men"("!ni,!,i men"!(!$)!n &!n men"!%!,i

eme(i),!!n '!!n"!n ,e(+! mem!,+i)!n $!,i'

eme(i),!!n !n" !)*(!+ )m(e$en,i &!n +e!+ %!)+*.

Ke+*! Tim e(+!n""*n" 3!%! )e!&! en"en&!'i +e)ni,.

Ketua $im



22 An""+! +im e(+in&!) ,e!"!i e'!),!n! eme(i),!!n

,e,*!i &en"!n +*"!, !n" &ie(i)!n 'e$ )e+*! +im *n+*)

meme('e$ $!,i' eme(i),!!n !n" !)*(!+.

Anggota tim

2: Pen!n""*n" J!%! eme(i),!!n !n" +e(5!n+*m &!'!m

,*(!+ +*"!, !&!'!$ P?P !n" e(e(!n ,e!"!i Pen"en&!'i

M*+* !+!* PSP !n" &i+*n3*). PSP &!!+ e(+in&!) ,e!"!i

e3!!+ e'!),!n! *n",in!' eme(i),!!n ,e+e'!$

meme(+im!n")!n )e+e(,e&i!!n P?P !n" ,e+in")!+ &!n

memi'i)i )me+en,i !n" &ie(,!(!+)!n *n+*)

me'!),!n!)!n e(!n ,e!"!i e3!!+ *n",in!'.

Penanggung %a&ab

24 Pi$!) !n" +e()!i+ &en"!n ("!ni,!,i eme(i),!!n &!!+

men5!)* eme(i),! &i '*!( BPK !n" Be)e(3! Un+*) &!n

A+!, N!m! BPK &!n Pe3!!+ S+(*)+*(!' &i '*!( eme(i),!!n

!n" +e()!i+ '!n",*n" &!'!m (,e, eme(i),!!n m*'!i &!(i

e(en5!n!!n e'!),!n!!n &!n e'!(!n.

Pihak yang terkait dengan organisasi

pemeriksaan

H. Sikl!( Pemerik(aan

2; Si)'*, eme(i),!!n me(*!)!n ,e(!n")!i!n )e"i!+!n

eme(i),!!n &!(i ,*!+* +!$! )e +!$! '!inn! &!'!m ,*!+*

eme(i),!!n. Si)'*, eme(i),!!n !&!'!$ ,e!"!i e(i)*+.

1. Pe(en5!n!!n Peme(i),!!n6

2. Pe'!),!n!!!n Peme(i),!!n6 &!n

:. Pe'!(!n Peme(i),!!n.

Siklus pemeriksaan

I. Per'e&aan &enan PMP 200*

2= Bee(!! e(e&!!n )) !n+!(! PMP T!$*n 2007 &!n

PMP !n" &i,em*(n!)!n ini &!!+ &i'i$!+ !&! +!e'

e(i)*+.

Perbedaandengan PMP

2008

KON SEP



N*. Pe%+e$n PMP 200, PMP Re#)#

1. Ke&*&*)!n

PMP

Ke&*&*)!n PMP

$!n! &i'i$!+ &!'!m

)n+e), in+e(n!'

BPK.

Ke&*&*)!n PMP &i,e,*!i)!n &en"!n

,+!n&!( in+e(n!,in!'

2. S*,+!n,i/

m!+e(i

Mem*!+ !"!n !'*(

3!n")! %!)+*

en"e(3!!n

Men"!&,i (!)+i) +e(!i) &!n ,+!n&!(

in+e(n!,in!'6

Men"$i'!n")!n !"!n !'*( 3!n")! %!)+*

$!n! *n+*) !n" ,i"nii)!n.

:. T!$!!n

(,e, !n"

&im*!+ &!'!m

PMP

PMP mem*!+ +!$!#

1. RKP

2. Pe(en5!n!!n

:. Pe'!),!n!!n

4. Pe'!(!n

KON SE P

;. Tin&!) L!n3*+

=. E>!'*!,i

PMP +e(&i(i &!(i +!$! e(en5!n!!n

e'!),!n!!n &!n e'!(!n eme(i),!!

,e&!n")!n +!$! '!inn! &im!,*))!n

&!'!m PMPP !n" e(i,i #

1. Pe(en5!n!!n S+(!+e"i, Peme(i),!!

2. E>!'*!,i Peme(i),!!n e-,+6

:. Pem!n+!*!n L!(!n @!,i'

Peme(i),!!n &en"!n Un,*( Pi&!n!

4. Pem!n+!*!n Tin&!) L!n3*+ @!,i'

Peme(i),!!n6

;. Pen*,*n!n Pen&!!+ BPK

Pe(+im!n"!n BPK &!n E>!'*!,i B

+e($!&! $!,i' eme(i),!!n !n"

&i'!)*)!n 'e$ KAP e(&!,!()!n

)e+en+*!n e(*n&!n"-*n&!n"!n6

=. Pen"e''!!n Ke(*"i!n Ne"!(!/D!e(




4. Si,+em!+i)!

Pen!3i!n

Pen3e'!,!n !+!,

Peme(i),!!n

Pen&!$*'*!n &!n

Peme(i),!!n

In+e(im

Peme(i),!!n

Tem!+i)

Peme(i),!!n On

Call Pem!n!!+!n

Ten!"! A$'i ,e(+!

Pen&!!+ &!n

Kn,*'+!,i @*)*m

me'e)!+ !&! ,e+i!

+!$!!n PMP.

Peme(i),!!n In+e(im/Pen&!$*'*!n

Peme(i),!!n Tem!+i) Peme(i),!!n O

9!'' Pem!n!!+!n KAP !n" e)e(3! *

&!n !+!, n!m! BPK Pen""*n!!n Ten!

A$'i ,e(+! Pen&!!+ &!n Kn,*'+!,i @*

&i)e'm))!n &!'!m ,*'emen PMP.

;. D)*men+!,i Be'*m &i3e'!,)!n

,e5!(! ,i,+em!+i,KON SE P

!&! ,e+i! +!$!.

Meme(3e'!, *n,*( &)*men+!,i !n"

&ie('*)!n &!'!m +i! +!$!.

=. Si,+em

m!n!3emen

m*+*

Be'*m &i3e'!,)!n

,e5!(! (in5i *n+*)

m!,in"-m!,in"

e(!n !&! ,e+i!

+!$!.

Meme(3e'!, )n,e en"en&!'i!n m*

&!n en3!min!n m*+* &!n ,i,+em

eme('e$!n )e!)in!n m*+* ,e(+! ,e(

e(!n m!,in"-m!,in" eme(i),! &!'!m

+!$!!n.

. Pe(!n +im

eme(i),!

Pe(!n +im

eme(i),! m!,i$men"!5* !&!

e(!+*(!n J?A.

Te(&!!+ emi,!$!n e(!n !n" 3e'!,

!n+!(! e3!!+ ,+(*)+*(!n &en"!n e3!*n",in!' eme(i),!.

7. Ke,e'!(!,!n

&en"!n

e(!+*(!n

'!inn!

Be'*m ,e'!(!,

&en"!n e(!+*(!n

+e()ini.

S*&!$ ,e'!(!, &en"!n e(!+*(!n +e()in




8. T*3*!n Se!"!i !n&*!n

&!n

mene(!"!m)!n

en"e''!!n

eme(i),!!n.

Se'!in ,e!"!i e&m!n eme(i),!!n

PMP 3*"! menin")!+)!n )*!'i+!,

en"e''!!n &!n $!,i' eme(i),!!n.

+. Si(tematika PMP

2 Si,+em!+i)! PMP !&!'!$ ,e!"!i e(i)*+.

1. B! I Pen&!$*'*!n e(i,i *(!i!n *m*m men"en!i

'!+!( e'!)!n" m!),*& &!n +*3*!n 'in")* PMP

)e&*&*)!n PMP )e+e()!i+!n PMP &en"!n PMPP

("!ni,!,i eme(i),!!n ,i)'*, eme(i),!!n

e(e&!!n &en"!n PMP 2007 &!n ,i,+em!+i)! PMP.

2. B! II Pe(en5!n!!n Peme(i),!K!ON SE P n

e(i,i *(!i!n !n+!(! '!in men"en!i me)!ni,me

e(en5!n!!n eme(i),!!n m*'!i &!(i emen+*)!n

+im eme(i),!!n ,!m!i &en"!n en"*(*,!n

!&mini,+(!,i eme(i),!!n Si,+em M!n!3emen M*+*

SMM &!n &)*men+!,i &!'!m )e"i!+!n

e(en5!n!!n eme(i),!!n.

:. B! III Pe'!),!n!!n Peme(i),!!n e(i,i *(!i!n !n+!(!

'!in men"en!i me)!ni,me e'!),!n!!n eme(i),!!n

m*'!i &!(i )m*ni)!,i !%!' ,!m!i &en"!n

en"!)$i(!n eme(i),!!n eme(i),!!n &i '!!n"!n

SMM &!n &)*men+!,i &!'!m e'!),!n!!n

eme(i),!!n.

4. B! I< Pe'!(!n Peme(i),!!n e(i,i *(!i!n !n+!(!

'!in men"en!i me)!)ni,me e'!(!n eme(i),!!n

m*'!i &!(i en*,*n!n Kn,e L@P ,!m!i &en"!n

Sistematika PMP



ene(i+!n &!n ene(!$!n L@P SMM &!n

&)*men+!,i &!'!m e'!(!n eme(i),!!n.

;. B! < S*'emen PMP e(i,i *(!i!n men"en!i

Peme(i),!!n In+e(im/Pen&!$*'*!n Peme(i),!!n

Tem!+i) Peme(i),!!n On Call, Pem!n!!+!n KAP

!n" Be)e(3! Un+*) D!n A+!, N!m! BPK

Pen""*n!!n Ten!"! A$'i ,e(+! Pen&!!+ &!n

Kn,*'+!,i @*)*m &!'!m T!$!!n Peme(i),!!n.

=. B! <I Pen*+* e(i,i *(!i!n !n" mem*!+ $!(!!n

PMP ,e!"!i &)*men !n" &in!mi, &!n ,en!n+i!,!&ie(!$!(*i ,e,*!i e()em!n"!n !n" !&!.

KON SE P




BAB IIPEREN#ANAAN PEMERI%SAAN

A. Link!$

01 Pe(en5!n!!n eme(i),!!n me(*!)!n !%!' &!(i (,e,

eme(i),!!n ,e+e'!$ meme(+im!n")!n (en5!n! ,+(!+e"i,

eme(i),!!n ,e!"!i &!,!( enen+*!n +*3*!n 'in")* &!n

,*me( &!! !n" &ie('*)!n &!'!m (,e, eme(i),!!n.

Pe(en5!n!!n eme(i),!!n &ie('*)!n !"!( eme(i),!!n

&!!+ &i'!),!n!)!n ,e5!(! ei,ien ee)+i &!n ,e,*!i

&en"!n ,+!n&!( eme(i),!!n !n" &i+e+!)!n 'e$ BPK.

)eskripsi Peren*anaanPemeriksaan

02 P(,e, e(en5!n!!n eme(i),!!n &i,i!)!n 'e$ P?P PSP

&!n PTP ,e,*!i &en"!n +!n""*n" 3!%! &!n

)e%en!n"!nn! m!,in"-m!,in".

Pelaksana Kegiatan

KON SEP

0: Output !n" &i$!,i')!n &!(i (,e, e(en5!n!!n

eme(i),!!n !&!'!$ ("(!m eme(i),!!n &!n S*(!+

T*"!,.

(utput Kegiatan

04 Pe(en5!n!!n eme(i),!!n me'i*+i e(,i!!n !n" e(,i!+

+e)ni, &!n &*)*n"!n eme(i),!!n. Pe(,i!!n +e)ni,

men5!)* emen+*)!n Tim Pe(en5!n!!n Peme(i),!!n

TPP em!$!m!n 3e) eme(i),!!n en*,*n!n !)e+("(!m eme(i),!!n enen+*!n +im eme(i),!

e(,e+*3*!n en*"!,!n &!n en*,*n!n P("(!m Ke(3!

Pe((!n"!n PKP. Se&!n")!n e(,i!!n &*)*n"!n

eme(i),!!n me'i*+i ene(i+!n S*(!+ Pe(in+!$ Pe(3!'!n!n

Din!, SPPD en5!i(!n i!! eme(i),!!n &!n

en"*(*,!n !)m&!,i ,e(+! +(!n,(+!,i )e ')!,i &!n

,e'!m! eme(i),!!n.

LingkupPeren*anaanPemeriksaan



B. Pi,ak-$i,ak Terkait

0; Pe(en5!n!!n eme(i),!!n me'i!+)!n PTP PSP P?P &!n

Uni+ Ke(3! M!n!3emen Peme(i),!!n.

Pihak-pihak $erkait

0= PTP memi'i)i e(!n men!n&!+!n"!ni @!(!!n Pen*"!,!n

&!n S*(!+ T*"!, Peme(i),!!n.

Peran P$P

0 PSP memi'i)i e(!n#

1. Mem!,+i)!n )e+e(,e&i!!n ,*me( &!! eme(i),!!n6

2. Me(e>i* *,*'!n ,*,*n!n +im eme(i),! +e()!i+ &en"!n

in&een&en,i &!n e(,!(!+!n )me+en,i +e(m!,*)

+en!"! !$'i *n+*) mem!n+* )e"i!+!n eme(i),!!n6

:. Mem!,+i)!n en*,*n!n ("(!m eme(i),!!n 'e$ P?P

+e'!$ &i'!)*)!n ,e,*!i (,e&*(.

Peran PSP

07 P?P memi'i)i e(!n#KON SEP

Peran P'P

1. Men*,*n *,*'!n +im eme(i),!6

2. Men"i&en+ii)!,i )e*+*$!n +en!"! !$'i6

:. Men*,*n me(e>i* &!n mene+*3*i ("(!m

eme(i),!!n &en"!n meme($!+i)!n e+*n3*)

e'!),!n!!n &!n e+*n3*) +e)ni, eme(i),!!n +e()!i+

&!n RKP6

4. Mem!,+i)!n )e,e,*!i!n ("(!m eme(i),!!n &en"!n

$!(!!n en*"!,!n.

08 Uni+ )e(3! m!n!3emen eme(i),!!n memi'i)i e(!n#

1. Mene'en""!(!)!n &!+! (i' P?P &!n +en!"! !$'i6

2. Mene'en""!(!)!n dataase !)m&!,i &!n

+(!n,(+!,i6

Peran +nit Ker%aMan%emen

Pemeriksaan



:. Mem*+!)$i()!n &!+! (i' P?P +e()!i+ in&een&en,i

e(,!(!+!n )me+en,i ,e(+! )een!(!n &!+! '!inn!

+e()!i+ &en"!n +*"!,-+*"!, eme(i),!!n6

4. Mene'en""!(!)!n e(,i!!n !&mini,+(!,i eme(i),!!n.

10 Bi( Te)n'"i In(m!,i e(+!n""*n" 3!%! meni!)!n

in(!,+(*)+*( ,e(+! ,i,+em in(m!,i !n" &ie("*n!)!n

&!'!m (,e, e(en5!n!!n eme(i),!!n.

Peran !iro$eknologi ,normasi

#. Mekani(me Perenanaan Pemerik(aan

1. Pe+ent"n T# Pe%en(nn Pee%#")n TPP

11 Pemen+*)!n Tim Pe(en5!n!!n Peme(i),!!n TPP

me(*!)!n '!n")!$ !%!' &!'!m e(en5!n!!n

eme(i),!!n. Se,*!i &en"!n (en5!n! ,+(!+e"i,

eme(i),!!n RKP !(!$!n B!&!n &!n &!+! P?P PSP

mene+!)!n TPP ,e5!(! e(3en3!n" &en"!nKON SEP

men&!!+)!n e(+im!n"!n &!(i P?P.

Pembentukan $imPeren*anaanPemeriksaan

12 Km,i,i TPP +e(&i(i &!(i P?P &en"!n

meme(+im!n")!n en"!'!m!n &!n )me+en,i !n"

(e'e>!n &en"!n en+i+!, !n" !)!n &ie(i),!.

Komposisi $imPeren*anaanPemeriksaan

1: Pen*"!,!n TPP &i+*!n")!n &!'!m en+*) S*(!+

Pe(in+!$ Pe(en5!n!!n Peme(i),!!n SP: !+!* S*(!+

T*"!, 'e$ T(+!m!/K!'!n. Pemen+*)!n TPP ,e"e(!

,e+e'!$ ene+!!n RKP.

PenyampaianKonsep SP./Surat

$ugas

2. Pen)nn P"et P%*&% Pee%#")n

14 P!)e+ ("(!m eme(i),!!n +e(&i(i &!(i ("(!m

eme(i),!!n &!n ,*(!+ +*"!,. T!$!!n en*,*n!n

!)e+ ("(!m eme(i),!!n !&!'!$ ,e!"!i e(i)*+.

Paket ProgramPemeriksaan



. Pe3n O+e" Pee%#")n

1; Un+*) meme('e$ em!$!m!n 3e) eme(i),!!n

P?P &!!+ me'!),!n!)!n e(en5!n!!n eme(i),!!n

&en"!n des! audit !+!* field audit . PSP mene(i+)!n

SP: ,e!"!i &!,!( e'!),!n!!n des! audit &!n PTP

mene(i+)!n S*(!+ T*"!, ,e!"!i &!,!( e'!),!n!!n

field audit &!'!m e(en5!n!!n eme(i),!!n. "es!

audit &!'!m +!$! e(en5!n!!n me(*!)!n )e"i!+!n

em!$!m!n 3e) eme(i),!!n ,e5!(! !,i ,!+*

!(!$ men""*n!)!n &)*men !n" +e'!$ &imi'i)i

,ee'*mn!. Se&!n")!n field audit me(*!)!n

)e"i!+!n e(en5!n!!n eme(i),!!n me'!'*i e)e(3!!n

'!!n"!n ,e5!(! !)+i &*! !(!$ &en"!n men&!+!n"i

3e) eme(i),!!n. Ben+*) field audit !&! ,!!+

e(en5!n!!n &i!n+!(!n! e(*! eme(i),!!n in+e(im

Pemahaman (b%ek Pemeriksaan

&!'!m eme(i),!!n

'!-(!nKON SE P

)e*!n"!n eme(i),!!n

en&!$*'*!n &!'!m eme(i),!!n )ine(3! &!n

eme(i),!!n in>e,+i"!+i PDTT.

D!'!m em!$!m!n 3e) eme(i),!!n TPP e('*

mem!$!mi en+i+!, !n" !)!n &ie(i),! +e(*+!m!

men!n")*+ i,ni, en+i+!, (i,i) en+i+!, ,i,+em

en"en&!'i!n in+e(n SPI $!,i' eme(i),!!n

,ee'*mn! +in&!) '!n3*+ $!,i' eme(i),!!n &!n/!+!*

$!,i' en"!%!,!n in+e(n ,ee'*mn! e()em!n"!n

en+i+!, !n" &!!+ memen"!(*$i eme(i),!!n

,ee(+i ("!ni,!,i &!n e(!+*(!n e(*n&!n"!n !n"

e('!)* !"i en"e''!!n )e*!n"!n ne"!(! &i

'in")*n"!n en+i+!, !n" !)!n &ie(i),!.



Pem!$!m!n 3e) eme(i),!!n !)!n men3!&i !$!n

*n+*) men*,*n )n,e ("(!m eme(i),!!n.

1= TPP &!!+ memin+! )e!&! Di+!m! Bin!n")*m

&!n/!+!* in,+!n,i +e()!i+ '!inn! men"en!i in(m!,i

+e(!(* +en+!n" e(!+*(!n !n" +e()!i+ en"e''!!n

)e*!n"!n ne"!(!. D!(i em!$!m!n en+i+!, TPP

$!(*, menim*')!n )m'e),i+!, eme(i),!!n !n"

!)!n &i3!&i)!n ,e!"!i &!,!( &!'!m menen+*)!n

)m,i,i +im eme(i),!.

Peran )itama

!inbangkum dalamPeren*anaanPemeriksaan

1 L!(!n @!,i' Pe(en5!n!!n Peme(i),!!n ,e,*!i

&en"!n 3eni, eme(i),!!nn! &i'!()!n )e!&! PSP

,e5!(! e(3en3!n" 'e$ P?P. D!'!m $!' 3eni,

eme(i),!!nn! meme('*)!n '!(!n +e(,en&i(i !n"

men3!&i !"i!n +i&!) +e(i,!$)!n &!'!m eme(i),!!n

,ee(+i !&! eme(i),!!n inKON SE P +e(im &!'!m

eme(i),!!n )e*!n"!n eme(i),!!n en&!$*'*!n&!'!m eme(i),!!n )ine(3! !+!* eme(i),!!n

en&!$*'*!n &!'!m eme(i),!!n in>e,+i"!,i

PDTT &i!+*( 'ei$ '!n3*+ &!'!m e(!n")!+

'*n!) +e()!i+. In(m!,i men"en!i en+i+!, &!!+

3*"! &ie('e$ ,e5!(! e'e)+(ni) &!(i P*,!+ D!+! BPK

"ataase En+i+!, Peme(i),!!n DEP +e(m!,*)

dataase (i' (i,i) en+i+!, Ke(+!, Ke(3!

Peme(i),!!n KKP ,ee'*mn!

&!n )m*ni)!,i &en"!n eme(i),! ,ee'*mn!.

Laporan asil Peren*anaanPemeriksaan

+. Pen)nn P%*&% Pee%#")n

17 Se+e'!$ men"$!,i')!n '!(!n $!,i' e(en5!n!!n

eme(i),!!n P?P men*,*n )n,e ("(!m

eme(i),!!n &en"!n meme($!+i)!n ,i!+ '*!, &!n

3eni, eme(i),!!n !n" !)!n &i(!n5!n" &!'!m

Penyusunan program

pemeriksaan oleh

$im Peren*anaanPemeriksaan



+!$!!n e'!),!n!!n eme(i),!!n &en"!n

meme($!+i)!n $!(!!n en*"!,!n !+!* $!(!!n

$!,i' eme(i),!!n &!(i PTP. P(,e, en*,*n!n

("(!m eme(i),!!n &i'!),!n!)!n 'e$ P?P ,e5!(!e(3en3!n" ,e,*!i &en"!n +!n""*n" 3!%!n!.

P("(!m eme(i),!!n ,e)*(!n"-)*(!n"n! me'i*+i

*n,*( !n+!(! '!in &!,!( $*)*m eme(i),!!n ,+!n&!(

eme(i),!!n +*3*!n eme(i),!!n en+i+!, !n"

&ie(i),! 'in")* eme(i),!!n $!,i' em!$!m!n

Si,+em Pen"en&!'i!n In+e(n SPI ,!,!(!n

eme(i),!!n )(i+e(i! !n" &i"*n!)!n !'!,!n

eme(i),!!n me+&'"i eme(i),!!n e+*n3*)

eme(i),!!n 3!n")! %!)+* eme(i),!!n ,*,*n!n

&!n i!! eme(i),!!n )e(!n")! L!(!n @!,i'

Peme(i),!!n L@P %!)+* en!m!i!n &!n

&i,+(i*,i L@P ,e(+!

eme(i),!!n.

KON SE P

e(,e+*3*!n ("(!m

18 Pen"en&!'i M*+* men"e>!'*!,i )e,e,*!i!n ("(!m

eme(i),!!n &en"!n RKP &!n men"e>!'*!,i m!+e(i

)n,e ("(!m eme(i),!!n !n" me'i*+i !n+!(!

'!in +*3*!n ,!,!(!n me+&'"i eme(i),!!n

e+*n3*) eme(i),!!n %!)+* en!m!i!n &!n

&i,+(i*,i L@P. Se&!n")!n PSP men"e>!'*!,i

Ren5!n! A')!,i +e(m!,*) !')!,i S*me( D!!

M!n*,i! SDM &!n i!! eme(i),!!n.

Penyusunan program

pemeriksaan

20 Pen"en&!'i M*+* mene+*3*i )n,e ("(!m

eme(i),!!n !'in" '!m!+ +i"! $!(i )e(3! ,e+e'!$

en!m!i!n )n,e ("(!m eme(i),!!n &!(i TPP

&!n men!m!i)!n ("(!m eme(i),!!n )e!&!

Lama Persetu%uan



PSP ,e5!(! e(3en3!n" &en"!n +em*,!n )e!&!

PTP.

21 Uni+ )e(3! m!n!3emen eme(i),!!n !&! +i! *ni+

("!ni,!,i eme(i),! mene'en""!(!)!n !&mini,+(!,i

&!+! (i' eme(i),! !n" e()en!!n &en"!n

in&een&en,i e(,!(!+!n )me+en,i &!n &!+!

'!inn! !n" &i*+*$)!n ,e!"!i !$!n e(+im!n"!n

PSP &!'!m men"*,*')!n P?P !n" !)!n &i+*"!,)!n

&!'!m eme(i),!!n.

$ugas +nit Ker%a

Mana%emenPemeriksaan terkait

data Proil Pemeriksa

(. Penentn T# Pee%#")

22 T(+!m!/K!'!n mene+!)!n e(en5!n!!n )e*+*$!n

eme(i),! ,e+i! +!$*n &i,e(+!i e(!n &!n !')!,i

%!)+* eme(i),!!n +e(m!,*) !')!,i %!)+* *n+*)

en"em!n"!n )me+en,i !"i eme(i),! !n"

Peren*anaanKebutuhan

Pemeriksa $ahunan

&i,!m!i)!n 'e$ PSP. KON SE P

D!'!m me(en5!n!)!n

)e*+*$!n eme(i),! e('* &ie(+im!n")!n *)*(!n

3*m'!$ ,!+*!n )e(3! &!n !n""!(!n &!n )m'e),i+!,

en+i+!, !(* (e,i) +in""i en*"!,!n )e+e(,e&i!!n

P?P )e!$'i!n )$*,*, !n" &ie('*)!n in&een&en,i

eme(i),! %!)+* e'!),!n!!n eme(i),!!n (+!,i

P?P ,e5!(! e()e'!n3*+!n &!n e(i&i) ,e(+!

)e,em!+!n *n+*) e'!+i$!n. Pe(en5!n!!n )e*+*$!n

eme(i),! +!$*n!n +e(,e*+ men3!&i !5*!n &!'!m

men*,*n )m,i,i +im eme(i),! &i ,e+i!

eme(i),!!n.





2: Be(&!,!()!n e(en5!n!!n )e*+*$!n eme(i),!

+!$*n!n +e(,e*+ PSP menen+*)!n )m,i,i +im

eme(i),! &en"!n meme(+im!n")!n m!,*)!n

P?P. Penen+*!n )m,i,i +im eme(i),! &i+*!n")!n

PenentuanKomposisi $im

Pemeriksa



&!'!m en+*) )n,e ,*(!+ +*"!,. P?P !n" +e('i!+

&!'!m TPP men&!!+ (i(i+!, *n+*) &i+*"!,)!n

&!'!m eme(i),!!n &im!),*&. Pen*,*n!n ,*(!+

+*"!, &!n !&mini,+(!,in! &i'!)*)!n 'e$ *ni+m!n!3emen eme(i),!.

24 P?P meme(i)!n e(+im!n"!n men"en!i

)me+en,i )'e)+i +e()!i+ &en"!n en+i+!, !n"

&ie(i),! )e!&! PSP &!'!m menen+*)!n +im

eme(i),! &i!n+!(!n! '!+!( e'!)!n" en&i&i)!n &!n

en"!'!m!n in&een&en,i &!n $!,i' e>!'*!,i )ine(3!eme(i),! &!'!m en*"!,!n ,ee'*mn!.

Kompetensi $imPemeriksa

$. Pe%)etn Pen&)n

2; P(,e, e(,e+*3*!n en*"!,!n &i'!)*)!n ,e5!(!

e(3en3!n" 'e$ PSP *n+*) &i,e+*3*i 'e$ PTP.

Pe(,e+*3*!n en*"!,!n +eKON( SE P ,e*+

&i'!)*)!n &en"!n men!n&!+!n"!ni ,*(!++*"!, ,e+e'!$

meme(+im!n")!n ("(!m eme(i),!!n.

P$P menyetu%ui penugasan

2= P("(!m eme(i),!!n &!n ,*(!+ +*"!, !n" +e'!$

&i,e+*3*i me(*!)!n ,*!+* !)e+ ("(!m

eme(i),!!n. S*(!+ +*"!, &i+em*,)!n )e!&!

imin!n en+i+!, &!n in+e(n BPK !n" +e()!i+.

P!)e+ ("(!m eme(i),!!n &i*n""!$ 'e$ *ni+ )e(3!

m!n!3emen eme(i),!!n )e &!'!m ,i,+em !'i)!,i

eme(i),!!n.

Paket ProgramPemeriksaan

2 Pen*"!,!n &!!+ &i!+!')!n 'e$ PTP e(&!,!()!n

e(+im!n"!n in&een&en,i e(*!$!n )ei3!)!n

B!&!n !+!* )e!&!!n )!$!( force majeur &!ne(+im!n"!n '!in !n" mem*!+ eme(i),!!n +i&!)

PembatalanPenugasan



&!!+ &i'!),!n!)!n ,e5!(! mem!&!i.

27 Pe(,e+*3*!n en*"!,!n 'e$ PTP !'in" '!m!+ 'im!

$!(i )e(3! ,e+e'!$ ("(!m eme(i),!!n &i,e+*3*i

&!n/!+!* )n,e ,*(!+ &!(i T(+!m! &i+e(im!.

Lama Persetu%uan

28 P?P !n" +e'!$ +e(5!n+*m &!'!m ,*(!+ +*"!, !n"

+e'!$ &i,e+*3*i PTP +i&!) &!!+ me'e!,)!n &i(i &!(i

en*"!,!n eme(i),!!n +e(,e*+. P?P $!n! &!!+

me'e!,)!n &i(i &!(i en*"!,!n &i,e!)!n 'e$ #

1 menin""!' &*ni!6

2 e($en+i ,e!"!i e"!%!i ne"e(i ,ii' BPK6

: ,!)i+ !n" e(&!,!()!n )e+e(!n"!n &)+e( !$%!

P?P +e(,e*+ +i&!) &!!+ men3!'!n)!n +*"!,

eme(i),!!n6

4 +e("!n""*n! in&een&en,i P?P +e($!&! en+i+!,KON SEP

&

)

,

"

P

+i

&

m

!

!

+*

(

!

,

!

+i

A

'!

!

"

"

in

e



e(,!n")*+!n men!m!i)!n !'!,!n ,e5!(!

+e(+*'i, )e!&! T(+!m!/K!'!n me'!'*i *,*'!n

e(3en3!n" m*'!i &!(i P?P ,!+* +in")!+ &i !+!,n!.

Be(&!,!()!n e(+im!n"!n &!(i !+!,!n

'!n",*n"n! !n" &i,!m!i)!n me'!'*i

T(+!m!/K!'!n PTP &!!+ mem!+!')!n

en*"!,!n )e!&! P?P +e(,e*+. Ke*+*,!n

em!+!'!n en*"!,!n &i,!m!i)!n )e!&! !n"

e(,!n")*+!n me'!'*i T(+!m!/K!'!n +e()!i+. Uni+

PelepasanPenugasan

Ke(3! M!n!3emen Peme(i),!!n )em*&i!n

men"!&mini,+(!,i)!n )e*+*,!n em!+!'!n

+e(,e*+.



A!i'! +e(&!!+ )n,e)*en,i )e*!n"!n !+!,

em!+!'!n +e(,e*+ P?P

meme(+!n""*n"3!%!)!nn! )e!&! Bi( Ke*!n"!n

!+!* S*!" Ke*!n"!n.

5. Pen)nn P%*&% Ke% Pe%*%n&n

:0 Be(&!,!()!n !)e+ ("(!m eme(i),!!n !n" +e'!$

&i,e+*3*i )e+*! +im me'!)*)!n em!"i!n +*"!, )e!&!

m!,in"-m!,in" !n""+! +im !+!, '!n")!$ eme(i),!!n

!n" +e(&!!+ &!'!m ("(!m eme(i),!!n. P!(!

!n""+! +im eme(i),! )em*&i!n men*,*n )n,e

P("(!m Ke(3! Pe((!n"!n PKP !n" me(*!)!n

en3!!(!n &!(i P("(!m Peme(i),!!n &!n

men"!3*)!nn! )e!&! )e+*! +im *n+*) &i(e>i*. Se+e'!$

meme($!+i)!n !(!$!n en"en&!'i +e)ni, )e+*! +im

eme(i),! mene+*3*i )n,e PKP. Pe(,e+*3*!n PKP

Penyusunan PKP

KON SE P

'e$ )e+*! +im !'in" '!m!+ &*! $!(i )e(3! ,e+e'!$ !)e+

("(!m eme(i),!!n &i,e+*3*i.

4. Pen&%)n D"n&n Pee%#")n

:1 Pe'!),!n!!n +e)ni, eme(i),!!n +i&!) !)!n e($!,i'

&en"!n !i) +!n! &*)*n"!n ene'en""!(!!n

!&mini,+(!,i eme(i),!!n. Pene'en""!(!n !&mini,+(!,i

eme(i),!!n ini !n+!(! '!in me'i*+i#

Pengurusan Administrati Pemeriksaan

:2 Pene%+#tn S%t Pe%#nt3 Pe%'nn D#n)

SPPD $n A$#n#)t%)# Ken&n

Be(&!,!()!n +em*,!n ,*(!+ +*"!, &!n 3!&%!'

eme(i),!!n Uni+ Ke(3! M!n!3emen Peme(i),!!n

meni!)!n )n,e S*(!+ Pe(in+!$ Pe(3!'!n!n Din!,

SPPD *n+*) m!,in"-m!,in" P?P !n" e(i,i

Penerbitan SPP)dan Administrasi

Keuangan



!n+!(! '!in nm( &!n +!n""!' ,*(!+ +*"!, &!n

+!n""!' )ee(!n")!+!n +im P?P !n" e(,!n")*+!n.

SPPD &i+!n&!+!n"!ni 'e$ T(+!m! !+!* K!'!n &!n

e3!!+ '!inn! !'in" '!m!+ &*! $!(i )e(3! ,e+e'!$!)e+ ("(!m eme(i),!!n &i,e+*3*i.

Be(&!,!()!n +em*,!n ,*(!+ +*"!, &!n SPPD Uni+

Ke(3! M!n!3emen Peme(i),!!n men"*(*, en5!i(!n

i!! eme(i),!!n &!n men&i,+(i*,i)!n )e m!,in"-

m!,in" P?P.

:: + Pen&%)n A"**$)# $n T%n)!*%t)#

Un+*) )em*&!$!n e'!),!n!!n +*"!, Uni+ Ke(3!

M!n!3emen Peme(i),!!n mene'en""!(!)!n

dataase !)m&!,i &!n +(!n,(+!,i ,e!"!i

,*me( in(m!,i &!'!m me(!n5!n" !)m&!,i &!n

+(!n,(+!,i !n" &i*+*$)KON SE P !n ,e'!m!

eme(i),!!n. D!'!m $!' !)m&!,i &!n +(!n,(+!,i

+i&!) mem*n")in)!n *n+*) &i!n+* en"*(*,!nn!

'e$ Uni+ Ke(3! M!n!3emen Peme(i),!!n m!)!

P?P &!!+ me(!n5!n" ,en&i(i +e)ni, e(3!'!n!n &!n

!)m&!,i ,e,*!i )n&i,i &i '!!n"!n. A!i'! P?P

me(!n5!n" ,en&i(i +e)ni, e(3!'!n!n &!n !)m&!,i

&*! $!(i )e(3! ,e+e'!$ P?P e(!&! &i '!!n"!n

)e+*! +im eme(i),! men!m!i)!n )e!&! Uni+

Ke(3! M!n!3emen Peme(i),!!n men"en!i +em!+

en"in!!n +e(m!,*) in(m!,i +!(in!.

Pengurusan Akomodasi dan

$ransportasi




:4 1. U%#n Ke&#tn

P#3"

Te%"#tN*. O+e" SMM Tn&&n& J6+ D*"

1 Pemen+*)!n

TPP

PSP Me(e>i* &!n mene+!)!n

TPP &en"!n e(+im!n"!n

&!(i P?P

Lem!(

2 Pen*,*n!n

P!)e+

P("(!m

Peme(i),!!n

Pen"en&!'i

M*+*

Pen"en&!'i

Te)ni,

!. Men"!(!$)!n en*,*n!n

("(!m eme(i),!!n.

. Mene+*3*i ,*,+!n,i )n,e

("(!m eme(i),!!n !n"

&i,!m!i)!n Pen"en&!'i

Te)ni,.KON SEP

5. Men"e>!'*!,i !!)!$("(!m eme(i),!!n +e'!$

&!!+ memen*$i +*3*!n

$!(!!n &!n 'in")*

eme(i),!!n.

&. Me(e>i* )e,e,*!i!n ("(!m

eme(i),!!n &en"!n

,+!n&!( PMP &!n )&e e+i).

!. Me(e>i* )e,e,*!i!n )n,e

("(!m eme(i),!!n &en"!n

3*)'!) &!n 3*)ni, +e()!i+

Lem!(

Lem!(

. Me(e>i* )e+e!+!n

me+&'"i eme(i),!!n.



P#3"

Te%"#tN*. O+e" SMM Tn&&n& J6+ D*"

PSP !. Me(e>i* )e,e,*!i!n (,e,

en*,*n!n ("(!m

eme(i),!!n &en"!n PMP.

. Men"e>!'*!,i )e,e,*!i!n

("(!m eme(i),!!n &en"!n

RKP &!n Ren5!n! A')!,i

+e(m!,*) A')!,i S*me(

D!! M!n*,i! SDM &!n

i!! eme(i),!!n.

Chec!li

Lem!(

: Penen+*!n

Tim

Peme(i),!

Pen"en&!'i

M*+*

PSP

Men"!(!$)!n ,*,*n!n +im

eme(i),! ,e,*!i )me+en,i

!n" &i*+*$)!n

KON SEP Me(e>i* &!n mene+*3*i

,*,*n!n +im eme(i),!.

Lem!

&i,,i,

(i,!'!$

Lem!(

4 Pe(,e+*3*!n

Pen*"!,!n

PTP Mene+*3*i *,*'!n en*"!,!n

!n" &i*,*')!n ,e5!(!

e(3en3!n" 'e$ PSP

P!)e+ P

Peme(i

; Pen*,*n!n

PKP

Ke+*! Tim

Pen"en&!'i

Te)ni,

!. Me(e>i* )n,e PKP

. Mene+*3*i PKP

Men"!(!$)!n )n,e PKP

Lem!(

PKP

Lem!(

&i,,i,

:; 2. A'% D*"ent)#

A'*( &)*men+!,i men""!m!()!n &)*men !n" &i$!,i')!n/&i*+*$)!n ,e(+!

e(in&!$!nn! &!'!m +!$! e(en5!n!!n eme(i),!!n.



Pe%en(nn Pee%#")n

U(!i!n

J!n")! !)+* B!&!n/An""-+!

Te()!i+

T(+!m!/K!'!n P?P

TPP

PSP Di+. Bin!n")*m/

S*!" @*)*m

Uni+ Ke(3! M!n!3emen

Peme(i),!!n

En+i+!,

Te(e(i),!

1. Pemen+*)!n +im

e(en5!n!!n

eme(i),!!n

Se"e(!,e+e'!$ene(i+!n RKP

RKP

A(!$!nRen5!n

! S+

(!+e"i,

SP:/ST

D!+! U,*'!n

L!-(!n @!,i'

Pe(en5!n!!nPeme(i),!!n

KKP

DEP

2. Pen*,*n!n )n,eP2

Se"e(! ,e+e'!$

ene(i+!n RKPK-n,e P2 K-n,e P2 M!,*)!n

Lem!(

Re>i*

Lem!(

Re>i*

:. Pe(,e+*3*!n )-n,eP2

4. Penen+*!n +im

eme(i),!

;.

Pe(,e+*3*!

n

en*"!,!n

=. Pen*,*n!n

("(!m )e(3!

e((!n"!n

. Peme(i+!$*!neme(i),!!!n

)e!&! imin!n

en+i+!, !n"

&ie(i),!

7. Pene(i+!n SPPD &!n!&mini,+(!,i )e*!n"!n

8. Pen"*(*,!n

!)m&!,i &!n

+(!n,(+!,i

Se"e(! ,e+e'!$

ene(i+!n RKP

Ti"! $!(i

,e+e'!$e(!i)!n &!(i

Tim Pe(,i!!n

Lim! $!(i,e+e'!$

P2

&i,e+*3*i

D*! $!(i,e+e'!$

!)e+

("(!m&i,e+*3*i

Ti"! @!(i,ee'*m

eme(i),!!n'!!n"!n

D*! $!(i

)e(3! ,e+e'!$

!)e+("(!m

&i,e+*3*i

P2

S*(!+

T*"!,

M!,*)!n

PKP

J!&%!'

Peme(i),!!n

S*(!+

T*"!,

U,*' Tim

Peme(i),!

Si,+em

!'i)!,i

Peme(i),!!n

SPPD

A)-m-&!,i

J!&%!'

Peme(i),!!n

S*(!+

T*"!,

P2S*(!+

T*"!,

P2S*(!+

T*"!,

KON SEP

P

$

!,




BAB IIIPELA%SANAAN PEMERI%SAAN

A. Link!$

01 Pe'!),!n!!n eme(i),!!n me(*!)!n (e!'i,!,i !+!,

(en5!n! eme(i),!!n. Pe'!),!n!!n eme(i),!!n

&ie('*)!n !"!( eme(i),!!n &!!+ &i'!),!n!)!n ,e5!(!

ei,ien ee)+i &!n ,e,*!i &en"!n ,+!n&!( eme(i),!!n

!n" &i+e+!)!n 'e$ BPK.

)eskripsi PelaksanaaanPemeriksaan

02 P(,e, e'!),!n!!n eme(i),!!n &i'!)*)!n 'e$ P?P

PSP &!n PTP ,e,*!i &en"!n +!n""*n" 3!%! &!n


Pelaksana Kegiatan

0: Output !n" &i$!,i')!n &!(i (,e, e'!),!n!!n

eme(i),!!n !&!'!$ Ke(+!, Ke(3! Peme(i),!!n KKP

(utput Kegiatan

KON SE P

+em*!n eme(i),!!n &!n L!(!n A)$i( Pe'!),!n!!n

Peme(i),!!n L!!n"!n LAPPL.














































































































































04 Pe'!),!n!!n eme(i),!!n &i!"i )e &!'!m &*! )e"i!+!n

!i+* )e"i!+!n eme(i),!!n &!n en"!)$i(!n

eme(i),!!n. Ke"i!+!n eme(i),!!n !&!'!$ )e"i!+!n

!n" &i'!),!n!)!n )e+i)! +im eme(i),! e(!&! &i

'!!n"!n. Ke"i!+!n eme(i),!!n &im*'!i &!(i )m*ni)!,i

!%!' &!n &i!)$i(i &en"!n )m*ni)!,i !)$i( &en"!n

e3!!+ en+i+!, !n" &ie(i),!. Se&!n")!n )e"i!+!n

en"!)$i(!n eme(i),!!n !&!'!$ )e"i!+!n ,e+e'!$ +im

)em!'i &!(i '!!n"!n. Ke"i!+!n en"!)$i(!n

eme(i),!!n !n+!(! '!in me'!()!n $!,i' eme(i),!!n &i

'!!n"!n &!n meme(+!n""*n"3!%!)!n !&mini,+(!,i

eme(i),!!n.

LingkupPelaksanaanPemeriksaan




0; Pe'!),!n!!n eme(i),!!n me'i!+)!n PTP PSP P?P

Di+!m! Bin!n")*m/S*!" @*)*m &!n Uni+ Ke(3!

M!n!3emen Peme(i),!!n.

Pihak-pihak $erkait

0= PTP memi'i)i e(!n mem!n+!* 3!'!nn! eme(i),!!n

me'!'*i ,i,+em !'i)!,i eme(i),!!n.

Peran P$P

Peran PSP

Peran P'P

1. Me'!),!n!)!n ("(!m eme(i),!!n ,e,*!i &en"!n

,+!n&!( eme(i),!!n6

2. Men&)*men+!,i)!n e'!),!n!!n ("(!m

eme(i),!!n &!'!m en+*) KKP6

:. Men*,*n LAPPL.

KON SE P

08 Pen"en&!'i M*+* memi'i)i e(!n men3!min +e(en*$in!

+*3*!n &!n 'in")* eme(i),!!n ,e(+! men3!min

)e'!n5!(!n e'!),!n!!n eme(i),!!n.

Peran Pengendali Mutu

10 Pen"en&!'i Te)ni, memi'i)i e(!n#

1. Men3!min +e(en*$in! e'!),!n!!n ("(!m

eme(i),!!n !n" +e(+*!n" &!'!m KKP6

2. Men3!min )e,e,*!i!n en""*n!!n !$!,! &!'!m

+em*!n eme(i),!!n &en"!n )e+en+*!n !n" e('!)*6

:. Men3!min )een!(!n m!+em!+i, &!'!m +em*!n

eme(i),!!n *n+*) ni'!i-ni'!i !n" m!+e(i!'.

Peran Pengendali $eknis

0 PSP memi'i)i e(!n men"e>!'*!,i L!(!n A)$i(

07

Pe'!),!n!!n Peme(i),!!n L!!n"!n.

P?P memi'i)i e(!n#



11 Ke+*! Tim memi'i)i e(!n#

1. Men3!min +e(en*$in! *n,*(-*n,*( +em*!n ,ee(+i

)n&i,i )(i+e(i! ,e! &!n !)i!+ ,e,*!i &en"!n

,+!n&!(6

2. Men3!min )e'en")!!n &!n )e5*)*!n *)+i

en&*)*n"6

:. Men3!min )een!(!n m!+em!+i, &!n !)*(!,i !n")!

&!'!m +em*!n eme(i),!!n.

Peran Ketua $im

12 An""+! Tim memi'i)i e(!n#

1. Me'!),!n!)!n ("(!m eme(i),!!n &!n

men&)*men+!,i)!nn! &!'!m KKP6

2. Men3!min )een!(!n m!+em!+i, &!n !)*(!,i !n")!

&!'!m KKP.

Peran Anggota $im

KON SEP

1: Uni+ )e(3! m!n!3emen eme(i),!!n memi'i)i e(!n !n+!(!

'!in#

1. Mem*+!)$i()!n $!,i' e'!),!n!!n eme(i),!!n

'!!n"!n e(&!,!()!n L!(!n A)$i( Pe'!),!n!!n

Peme(i),!!n L!!n"!n )e &!'!m ,i,+em !'i)!,i

eme(i),!!n.

2. Me'!)*)!n ene'e,!i!n e(+!n""*n"3!%!!n

!&mini,+(!,i )e*!n"!n Tim Peme(i),! &en"!n Bi(

Ke*!n"!n.

Peran +nit Ker%aMana%emen

Pemeriksaan

14 Bi( Te)n'"i In(m!,i e(+!n""*n"3!%! meni!)!n

in(!,+(*)+*( ,e(+! ,i,+em in(m!,i !n" &ie("*n!)!n

&!'!m (,e, e'!),!n!!n eme(i),!!n.

Peran BiroTeknologi Informasi



#. Mekani(me Pelak(anaan Pemerik(aan

1. Pe+e%#t3n Pee%#")n

1; Be(&!,!()!n !)e+ ("(!m eme(i),!!n !n" +e'!$&i,e+*3*i Ke+*! Tim men*,*n 3!&%!' eme(i),!!n

!n" mem*!+ %!)+* +en+!+i !n" &i!')!,i)!n *n+*)

me'!)*)!n eme(i),!!n !&! en+i+!, !n"

e(,!n")*+!n. A!i'! &ie('*)!n Ke+*! Tim

men*,*n e(min+!!n &!+!/in(m!,i !%!' +e()!i+

eme(i),!!n. S*(!+ +*"!, 3!&%!' eme(i),!!n &!n

e(min+!!n &!+!/in(m!,i !%!' &i,!m!i)!n )e!&!

imin!n en+i+!, !n" &ie(i),!. Peme(i+!$*!n

eme(i),!!n &i,!m!i)!n !'in" '!m!+ +i"! $!(i )e(3!

,ee'*m P?P me'!),!n!)!n eme(i),!!n '!!n"!n.

D!'!m $!' P?P !)!n mem!n!!+)!n &!+!-&!+! &!n

in(m!,i !%!' !n" +e(,e&i! &!'!m *,!+ &!+! BPK

PemberitahuanKepada Pimpinan

ntitas yang )iperiksa

KON SE P

me'!'*i ,i,+em e-A*&i+ m!)! Ke+*! Tim &!!+

meme('e$ &!+! &!n in(m!,i +e(,e*+ ,e+e'!$ ,*(!+

+*"!, &i+e(i+)!n. Me)!ni,me em!n!!+!n e-A*&i+

men"!5* )e!&! e(!n")!+ '*n!) +e()!i+.

2. K*n#")# A6'

















1= Km*ni)!,i !%!' &en"!n imin!n en+i+!, !n"

&ie(i),! e(+*3*!n *n+*) men3e'!,)!n eme(i),!!n

!n" &i'!)*)!n me'i*+i +*3*!n 'in")* (en5!n!

)e"i!+!n &!n %!)+* eme(i),!!n &!n )e*+*$!n

&)*men !n" &ie(i),! ,e(+! men3e'!,)!n )m,i,i

+im eme(i),! !n" +e(5!n+*m &!'!m ,*(!+ +*"!,.

Km*ni)!,i +e(,e*+ &i'!),!n!)!n &!'!m en+*)

e(+em*!n !%!' &en"!n imin!n en+i+!, !n"

&ie(i),!. Km*ni)!,i !%!' ,e+i&!)n! &i'!)*)!n 'e$

Komunikasi A&al dengan Pimpinan

ntitas



Pen"en&!'i Te)ni, Ke+*! Tim &!n An""+! Tim.

D!'!m $!' Pen"en&!'i Te)ni, +i&!) &!!+

men&!min"i )!(en! !'!,!n )e&in!,!n '!inn! m!)!

)m*ni)!,i !%!' ,e+i&!)n! &i'!)*)!n 'e$ Ke+*! Tim&!n An""+! Tim.

1 P!&! ,!!+ e(+em*!n !%!' P?P mem*!+ n+*'en

!n" e(i,i in(m!,i +en+!n" e(+em*!n !%!'

+e(m!,*) e(n!+!!n 'i,!n &!(i i$!) en+i+!, 3i)!

men'!) eme(i),!!n !n" !)!n &i'!)*)!n 'e$ P?P.

N+*'en e(+em*!n !%!' +e(,e*+ &i+!n&!+!n"!ni 'e$P?P &en"!n e(!n +e(+in""i !n" men"$!&i(i

e(+em*!n !%!' +e(,e*+.

Notulen Pertemuan A&al Komunikasi

A&al denganPimpinan ntitas

5. Pe'")nn P%*&% Pee%#")n $n Pen)nnKKP

17 Pe'!),!n!!n ("(!m eme(i),!!n &i'!)*)!n 'e$KON SEP

P?P ,e,*!i em!"i!n +*"!, &!'!m PKP.

Pe'!),!n!!n ("(!m eme(i),!!n &i+*3*)!n *n+*)

meme('e$ *)+i eme(i),!!n !n" 5*)* &!n

)me+en. B*)+i eme(i),!!n me(*!)!n &)*men

en&*)*n" !n" &im*!+ &!'!m KKP.

Pelaksanaan program

pemeriksaan

18 A!i'! +e(&!!+ ("(!m eme(i),!!n !n" +i&!)

&!!+ &i'!),!n!)!n )!(en! imin!n en+i+!, men'!)

*n+*) &ie(i),! !+!* +i&!) mene&i!)!n

&)*men/)e+e(!n"!n !n" &imin+! m!)! P?P

mem*!+ Be(i+! A5!(! Pen'!)!n Peme(i),!!n !+!*

Pen'!)!n Peme(i!n Ke+e(!n"!n/D)*men

Peme(i),!!n !n" &i+!n&!+!n"!ni 'e$ imin!n

en+i+!, !n" &ie(i),! &!n Pen"en&!'i M*+*. P(,e,

en*,*n!n e(i+! !5!(! en'!)!n &i'!),!n!)!n

!erita A*araPenolakan











22 Pen"en&!'i M*+* )em*&i!n me'!()!n !&!n!

en'!)!n &!(i en+i+!, !n" &ie(i),! )e!&! PTP

me'!'*i PSP &en"!n me'!mi()!n *)+i Be(i+! A5!(!

Pen'!)!n Peme(i),!!n/Peme(i!n

Ke+e(!n"!n/D)*men Peme(i),!!n !+!* S*(!+

Pe(n!+!!n Pen'!)!n men!n&!+!n"!ni Be(i+! A5!(!

Pen'!)!n Peme(i),!!n/ Peme(i!n

Ke+e(!n"!n/D)*men Peme(i),!!n !+!* n+*'en

e(+em*!n !%!'. PTP me'!'*i PSP )em*&i!n memin+!

e(+im!n"!n Di+!m! Bin!n")*m &!n e3!!+

,+(*)+*(!' +e()!i+ *n+*) &i(,e, 'ei$ '!n3*+ ,e,*!i

Proses ukumPenolakan

Pemeriksaan



e(!+*(!n e(*n&!n"-*n&!n"!n. Pene'e,!i!n

en'!)!n eme(i),!!n &i BPK Pe(%!)i'!n &!!+

me'i!+)!n Ke!'! S*!"i!n K!,*!" @*)*m

,ee'*m memin+! e(+im!n"!n )e!&! Di+!m!Bin!n")*m.

2: Pen'!)!n eme(i),!!n !+!* en'!)!n eme(i!n

)e+e(!n"!n/&)*men 'e$ en+i+!, me(*!)!n ,!'!$

,!+* en+*) em!+!,!n 'in")* eme(i),!!n !n"

&!!+ memen"!(*$i ini !+!* ,im*'!n &!'!m

'!(!n $!,i' eme(i),!!n.

Pembatasan pemeriksa





24 D!'!m $!' ee(!! '!n")!$ !&! ("(!m

eme(i),!!n +i&!) &!!+ &i'!),!n!)!n !+!* )e+i)!

&ie('*)!n en!m!$!n !+!* m&ii)!,i '!n")!$

)!(en! )n&i,i &i '!!n"!n Ke+*! Tim &!!+

men"*,*')!n e(*!$!n KON SE P ("(!m

eme(i),!!n )e!&! Pen"en&!'i M*+* me'!'*i

Pen"en&!'i Te)ni,. A!i'! e(,e+*3*!n e(*!$!n

("(!m eme(i),!!n &!(i Pen"en&!'i M*+* e'*m

&ie('e$ Ke+*! Tim &!!+me'!),!n!)!n '!n")!$

eme(i),!!n ,e,*!i &en"!n *,*'!n e(*!$!n

("(!m eme(i),!!n +e+!i &en"!n

,een"e+!$*!n Pen"en&!'i Te)ni,. Pe(*!$!n

("(!m eme(i),!!n e,e(+! !'!,!nn! $!(*,

&i&)*men+!,i)!n &!'!m KKP. Se'!in i+* !!i'!

P?P +i&!) &!!+ mene(!)!n ,+!n&!( !n" e('!)*

m!)! P?P e('* men&)*men+!,i)!n $!' +e(,e*+

&!'!m )e(+!, )e(3!n! e,e(+! &en"!n !'!,!n !n"

men&!,!(i &!n &!m!) &!(i +i&!) &i!+*$in!

,+!n&!( +e(,e*+.

Perubahan P2



2; D!'!m $!' P?P men"i&en+ii)!,i )e*+*$!n +en!"!

!$'i !&! ,!!+ e'!),!n!!n eme(i),!!n P?P &!!+

men"*,*')!n )e*+*$!n +e(,e*+ )e!&! PSP &en"!n

&i,e(+!i !'!,!nn!.

Kebutuhan tenagaahli pada saat pelaksanaan pemeriksaan

2= A!i'! +e(&!!+ )e*+*$!n *n+*) meme(!n3!n"

%!)+* eme(i),!!n &!n/!+!* men!m!$ eme(i),!

Pen"en&!'i M*+* eme(i),!!n men"!3*)!n *,*'

e(!n3!n"!n %!)+* &!n/!+!* en!m!$!n eme(i),!

)e!&! PTP. Pen"!3*!n *,*'!n e(!n3!n"!n %!)+*

eme(i),!!n &!n 3*m'!$ eme(i),! &i'!)*)!n !'in"

'!m!+ 'im! $!(i )e(3! ,ee'*m !+!, %!)+*

eme(i),!!n '!!n"!n e(!)$i(.

Penambahan ari Pemeriksaan

2 Pe(!n3!n"!n %!)+* &!n/!+!* en!m!$!n eme(i),!

&!!+ &ie(i)!n &!'!m $!' +e(&!!+ (,e&*( !n"

AlasanPerpan%angan

aktu

+i&!) &!!+ &i'!),!n!)!n!+!KON SE*P

&ie('*)!n (,e&*(

+!m!$!n )!(en! en+i+!, +i&!) )e(!+i !+!* +e(&!!+

+em*!n/i&en+ii)!,i *n,*( i&!n! !n" e('* &i+e'*,*(i

'ei$ '!n3*+ !+!* ,!+* !+!* 'ei$ eme(i),! +i&!) &!!+

me'!),!n!)!n eme(i),!!n. Pe(!n3!n"!n %!)+* !+!*

en!m!$!n eme(i),! +i&!) &!!+ &ie(i)!n )!(en!

)e+i&!)5e(m!+!n &!'!m +!$!!n em!$!m!n

en*"!,!n em!$!m!n en+i+!, !+!* en*,*n!n

("(!m eme(i),!!n.









27 Pe(,e+*3*!n !)$i( e(!n3!n"!n %!)+* &!n/!+!*

en!m!$!n eme(i),! me(*!)!n )e%en!n"!n PTP

&en"!n meme($!+i)!n i!! &!n m!n!!+. Se"!'!

)n,e)*en,i en!m!$!n i!! eme(i),!!n !n"

+e(3!&i )!(en! en!m!$!n $!(i eme(i),!!n !+!*

en!m!$!n 3*m'!$ eme(i),! men3!&i +!n""*n"

e&enangPerpan%angan

aktu



3!%! PTP. Uni+ Ke(3! M!n!3emen Peme(i),!!n

men"!&mini,+(!,i)!n e(,e+*3*!n e(!n3!n"!n %!)+*

&!n/!+!* en!m!$!n eme(i),! ,e(+! )n,e)*en,i

i!! !n" &i+im*')!n.

28 KKP me(*!)!n 5!+!+!n-5!+!+!n !n"

&i,e'en""!(!)!n 'e$ eme(i),! +en+!n" (,e&*(

eme(i),!!n !n" &i+em*$ en"*3i!n !n"

&i'!)*)!n in(m!,i !n" &ie('e$ &!n ,im*'!n

!n" &i*!+ ,e$**n"!n &en"!n en*"!,!n

eme(i),!!nn!. KKP e(*n",i *n+*) mem*)+i)!n!$%! eme(i),! +e'!$ me'!),!n!)!n eme(i),!!n

,e,*!i &en"!n ,+!n&!( eme(i),!!n &!n *n+*)

mem!n+* e'!),!n!!n (e>i* 'e$ Pen"en&!'i Te)ni,

&!n/!+!* Pen"en&!'i M*+*.

KKP &!!+ &i&)*men+!,i)!n &!'!m me&i! )e(+!,

Kertas Ker%aPemeriksaan

KON SE P

&!n/!+!* me&i! e'e)+(ni, eKKP. eKKP &!!+

men""!n+i)!n KKP $!,i' print out !+!* +)i &en"!n

,!(!+ !$%! ,i,+em eKKP &!!+ men"!)m&!,i

(,e, (e>i* KKP ,e5!(! e'e)+(ni) !n" &i'!)*)!n

e(3en3!n" ,e!"!i !"i!n &!(i )e"i!+!n en"en&!'i!n

m*+*. Se'!in i+* ,i,+em eKKP $!(*, &!!+ men3!min

)e+e(,e&i!!n &!n )e!m!n!n &!+! &!n in(m!,i !n"

&i,im!n &!'!m en+*) e'e)+(ni) +e(,e*+.

:0 KKP &i,*,*n 'e$ An""+! Tim &!n &i(e>i* ,e5!(!

e(3en3!n" 'e$ Ke+*! Tim &!n Pen"en&!'i Te)ni,

!&! ,!!+ e'!),!n!!n eme(i),!!n.

Penyusunan KKP

:1 KKP &i,*,*n e(&!,!()!n '!n")!$ eme(i),!!n !n"

&i(en5!n!)!n &!'!m ("(!m eme(i),!!n &en"!n

men5!n+*m)!n (ee(en,i ,i'!n" !&! !"i!n !n"

,ndeksasi KKP



,!'in" e($**n"!n *n+*) )em*&!$!n (,e, (e>i*

'e$ Pen"en&!'i Te)ni, !+!* em!$!m!n en+i+!, 'e$

eme(i),! !n" !)!n &!+!n". T!+! 5!(! en*,*n!n

&!n in&e),!,i KKP &i!+*( 'ei$ '!n3*+ !&! e+*n3*)e'!),!n!!n +en+!n" KKP.

:2 Be(&!,!()!n eme(i),!!n in!' P?P men*,*n

'em!( ,!m*' coversheet &!n @!,i' Pe'!),!n!!n

P(,e&*( Peme(i),!!n @P:. Coversheet e(i,i

&e,)(i,i $!,i' eme(i),!!n ,e5!(! *m*m e,e(+!

&en"!n )e,im*'!n. Se&!n")!n @P: me(*!)!nen3e'!,!n 'ei$ '!n3*+ &!(i PKP !n" me(in5i

en3e'!,!n !+!, m!,in"-m!,in" (,e&*( eme(i),!!n

!n" &i'!)*)!n $!,i' eme(i),!!nn! ,e(+!

)e,im*'!nn!.

Coversheet &!n @P: me(*!)!n 'em!( )n+(' !n"

Penyusunan lembar sampul dan P.

KON SE P

&i"*n!)!n 'e$ Pen"en&!'i Te)ni, *n+*) mem!,+i)!n

!$%! ,e+i! '!n")!$-'!n")!$ &!'!m ("(!m

eme(i),!!n +e'!$ &i'!),!n!)!n ,e(+! &i'en")!i

&en"!n *)+i &!n !n!'i,i, !n" mem!&!i &!(i Ke+*!

Tim &!n An""+! Tim.

?(m!+ coversheet &!n @P: ,e5!(! 'ei$ '!n3*+

&i3e'!,)!n &!'!m e(!n")!+ '*n!) +e()!i+.







:: A!i'! +e(&!!+ (,e&*( !n" +i&!) &!!+

&i'!),!n!)!n 'e$ eme(i),! )!(en! ,!+* &!n '!in $!'

m!)! eme(i),! e('* men&!!+)!n e(,e+*3*!n

Ke+*! Tim &!n Pen"en&!'i Te)ni,. An""+! Tim e('*

men&)*men+!,i)!n (,e&*( !n" +i&!) &i'!),!n!)!n

+e(,e*+ &!'!m )e(+!, )e(3!n! &i,e(+!i &en"!n !'!,!n

!n" men&!,!(i.

)okumentasi prosedur

pemeriksaan yangtidak dapat

dilaksanakan



:4 Pen"en&!'i Te)ni, %!3i me(e>i* KKP ,e5!(!

mene'*(*$ mem*!+ chec!list !+!, ,e'*(*$

e'!),!n!!n '!n")!$-'!n")!$ ("(!m eme(i),!!n

&en"!n +!+! 5!(! !n" &i!+*( !&! J*)'!) Pen*,*n!n

KKP. Se&!n")!n (,e&*( (e>i* KKP &i!+*( 'ei$ '!n3*+

&!'!m 3*)'!) SPKM.

"e#iu KKP olehPengendali $eknis

4. Pen)nn Ten Pee%#")n

:; Tem*!n eme(i),!!n me(*!)!n +em*!n !+!* in&i)!,i

e(m!,!'!$!n !n" &ie('e$ ,e'!m! eme(i),!!n.

P!&! &!,!(n! +em*!n eme(i),!!n +e()!i+ &en"!n#

!. Ke+i&!)!+*$!n +e($!&! )e+en+*!n e(!+*(!n

e(*n&!n"-*n&!n"!n enim!n"!n &!n

)e+i&!)!+*+!n !n" m!+e(i!' *n+*) &i'!()!n6

. Ke'em!$!n ,i,+em en"en&!'i!n in+e(n !n"

$emuan pemeriksaan

m!+e(i!' *n+*) &i'!()!n6

KON SEP

5. Ke"!"!'!n ,*!+* ("(!m !n" &ie(i),!6 &!n

&. Ke+i&!),e,*!i!n )n&i,i &en"!n )(i+e(i! !n"

&i+e+!)!n.

:= Tem*!n eme(i),!!n mem*!+ *n,*( &i!n+!(!n!

3*&*' )n&i,i )(i+e(i! !)i!+ ,e! &!n )men+!(

in,+!n,i. Pen3e'!,!n 'ei$ '!n3*+ !+!, *n,*( +em*!neme(i),!!n men"!5* !&! SPKN &!n e(!n")!+

'*n!) +e()!i+.

+nsur $emuanPemeriksaan

Pen*,*n!n +em*!n eme(i),!!n &i'!)*)!n &en"!n

(,e&*( e(i)*+.

: !. Kn,e +em*!n eme(i),!!n &i,*,*n 'e$ An""+!

Tim ,e,*!i &en"!n !"i!n !n" &i+e+!)!n &i

Penyusunan

Konsep $emuanPemeriksaan oleh



&!'!m PKPn! &en"!n meme($!+i)!n !,e)

)*!'i+!+i &!(i ,e*!$ +em*!n. Kn,e +em*!n

eme(i),!!n +e(,e*+ &i&)*men+!,i)!n ,e!"!i

KKP An""+! Tim +e(,e*+ &!n &i&)*men+!,i)!n)e &!'!m ,i,+em in(m!,i eme(i),!!n BPK.

P(,e, en*,*n!n +em*!n !n" &i,i!)!n 'e$

An""+! Tim !)!n &i(e>i* 'e$ Ke+*! Tim.

Anggota $im

Ke+*! +im men"i&en+ii)!,i +em*!n eme(i),!!n

!n" mem*!+ in(m!,i (!$!,i! !+!* men"!n&*n"

*n,*( i&!n! ,e,*!i &en"!n e(!+*(!n e(*n&!n"-*n&!n"!n !n" +e()!i+ &en"!n )e+e(*)!!n

in(m!,i *'i) &!n e(!+*(!n BPK ,e!"!i +in&!)

'!n3*+ &!(i e(!+*(!n e(*n&!n"!n +e(,e*+.

Pen3e'!,!n 'ei$ '!n3*+ !+!, in(m!,i (!$!,i! !n"

&i)e5*!'i)!n &!(i *'i) &!!+ &i'i$!+ !&!KON SE P

e(!+*(!n +en+!n" )e+e(*)!!n in(m!,i *'i).

Pen"en&!'i Te)ni, me(e>i* +em*!n eme(i),!!n

*n+*) mem!,+i)!n +em*!n eme(i),!!n +e'!$

memen*$i *n,*(-*n,*( 3*&*' )n&i,i )(i+e(i!

,e! &!n !)i!+. Se'!in i+* Pen"en&!'i Te)ni,

me(e>i* )een!(!n ,*,+!n,i &!n !)*(!,i !n")!

&!'!m +em*!n eme(i),!!n.

Tem*!n eme(i),!!n !n" &ini'!i +i&!) '!!)

e(&!,!()!n $!,i' (e>i* 'e$ Ke+*! Tim &!n

Pen"en&!'i Te)ni, +e+! &i&)*men+!,i)!n )e

&!'!m KKP.









:7 . Ke+*! Tim men!m!i)!n )n,e +em*!n

eme(i),!!n !n" +e'!$ &i(e>i* ,e5!(! e(3en3!n"

)e!&! imin!n en+i+!, !n" &ie(i),! *n+*)

Penyampaiantemuan

pemeriksaan untuk ditanggapi



&imin+!)!n +!n""!!n. A!i'! imin!n en+i+!,

e($!'!n"!n eme(i!n +!n""!!n &!!+

&i)*!,!)!n )e!&! !%!$!nn! me'!'*i ,*(!+

e'im!$!n %e%en!n" *n+*) men!n""!i )n,e+em*!n eme(i),!!n !n" &ie(i)!n.

:8 5. Se+e'!$ en!m!i!n +em*!n eme(i),!!n P?P

&!!+ mene'en""!(!)!n &i,)*,i &en"!n imin!n

en+i+!, !n" &ie(i),! ,e!"!i (*m *n+*)

men!n""!i +em*!n eme(i),!!n +e(,e*+ !'in"

'!m!+ +i"! $!(i )e(3! ,ee'*m ene(!$!n +em*!neme(i),!!n )e!&! imin!n en+i+!, !n"

&ie(i),!. Di,)*,i &i'!),!n!)!n &en"!n +*3*!n

*n+*) men")'!(ii)!,i e(m!,!'!$!n !n" &i*n")!

&!'!m )n,e +em*!n eme(i),!!n.

En+i+!, !n" &ie(i),! &!!+ men!m!i)!n

)iskusi temuan pemeriksaan

dengan Pimpinanntitas

KON SE P

&!+!/in(m!,i +e()!i+ &en"!n e(m!,!'!$!n !n"

&i*n")! &!'!m +em*!n eme(i),!!n. A!i'!

&!+!/in(m!,i !n" &i,!m!i)!n 'e$ en+i+!,

mem*)+i)!n !n!'i,i, &!'!m +em*!n eme(i),!!n

,!'!$ &!n $!' +e(,e*+ &i!)*i 'e$ P?P m!)!

)n,e +em*!n eme(i),!!n &in!+!)!n !+!'.

A!i'! &!+!/in(m!,i !n" &i,!m!i)!n 'e$

en+i+!, !n" &ie(i),! +i&!) &!!+ mem*)+i)!n)e,!'!$!n !n!'i,i, &!'!m )n,e +em*!n

eme(i),!!n +i&!) memi'i)i &!,!( !n" )*!+ *n+*)

mem!+!')!n +em*!n eme(i),!!n m!)! )n,e

+em*!n eme(i),!!n &in!+!)!n men3!&i +em*!n

eme(i),!!n in!'.



40 &. Kn,e +em*!n eme(i),!!n !n" &i!n""! +i&!)

'!!) 'e$ Ke+*! Tim &!n/!+!* Pen"en&!'i Te)ni,

&!n &in!+!)!n !+!' e(&!,!()!n &i,)*,i

em!$!,!n &en"!n en+i+!, !n" &ie(i),! +e+!

&i&)*men+!,i)!n &!'!m KKP.

Konsep $emuanPemeriksaan $idak

Layak

41 e. Tem*!n eme(i),!!n in!' !n" +e'!$ meme('e$

)men+!(/+!n""!!n &!(i imin!n en+i+!, 'e$

Ke+*! Tim Peme(i),! &i$im*n men3!&i $im*n!n

+em*!n eme(i),!!n.

impunan $emuanPemeriksaan

42 . Pem!$!,!n !n" +e(3!&i ,e'!m! &i,)*,i

&i&)*men+!,i)!n &!'!m (i,!'!$ &i,)*,i +em*!n

eme(i),!!n. Ri,!'!$ &i,)*,i ini ,e)!'i"*, ,e!"!i

n+*'en e(+em*!n !)$i( !!i'! +i&!) !&! &i,)*,i

'ei$ '!n3*+.

"isalah diskusi

KON SEP

4: Tem*!n eme(i),!!n !n" +e'!$ &i,!m!i)!n )e!&!

en+i+!, &i*n""!$ )e &!'!m ,i,+em in(m!,i

m!n!3emen eme(i),!!n 'e$ Ke+*! Tim.

Pem!n!!+!n ,i,+em in(m!,i m!n!3emen

eme(i),!!n &i!+*( 'ei$ '!n3*+ &!'!m e&m!n +e()!i+.

Pemanaatansistem inormasi

mana%emen pemeriksaan

44 D!'!m $!' en+i+!, menin&!)'!n3*+i +em*!n

eme(i),!!n ,ee'*m +im eme(i),! mene'e,!i)!n(,e, e'!(!n eme(i),!!n +em*!n eme(i),!!n

+e(,e*+ +e+! &im*!+ &i &!'!m L@P e,e(+! &en"!n

)e+e(!n"!n !+!, ,+!+*, ene'e,!i!n +in&!) '!n3*+n!.

Tem*!n eme(i),!!n &en"!n *n,*( i&!n! +e+! !)!n

&i(,e, ,e,*!i &en"!n me)!ni,me !n" e('!)*.

$emuan pemeriksaan yang

ditindaklan%uti sebelum tahap

pelaporan

4; A!i'! +e(&!!+ in&i)!,i )e(*"i!n ne"!(!/&!e(!$ &!n*n,*( i&!n! &!'!m +em*!n eme(i),!!n Ke+*! Tim

,ndikasi kerugiannegara/daerah danunsur pidana dalam



men!m!i)!n )e!&! Pen"en&!'i Te)ni, *n+*)

&i&i,)*,i)!n )e'!!)!nn! e(,!m! Pen"en&!'i M*+*.

Pen"en&!'i M*+* men!m!i)!n )e!&! PSP !+!,

in&i)!,i *n,*( i&!n! +e(,e*+. T(+!m!/K!'!n !+!* An""+! +e()!i+ &!!+ memin+! en&!!+ $*)*m

)e!&! Di+!m! Bin!n")*m/S*!" @*)*m BPK

Pe(%!)i'!n.

Pen&!!+ $*)*m &i&)*men+!,i)!n &i &!'!m KKP.

Me)!ni,me e(min+!!n en&!!+ $*)*m !+!, +em*!n

eme(i),!!n men"!5* !&! POS +e()!i+.

PSP )em*&i!n men!m!i)!nn! )e!&! PTP +e()!i+

*n+*) &i+in&!)'!n3*+i ,e,*!i )e+en+*!n !n" e('!)*.

Tem*!n Peme(i),!!n e(in&i)!,i *n,*( i&!n! +i&!)

&i,!m!i)!n )e!&! en+i+!,.

temuan pemeriksaan

4= Tem*!n eme(i),!!n memi'i)iKON SE P ,+!n&!(

en*'i,!n &!n ,!m*' !n" &i,e,*!i)!n &en"!n 3eni,

eme(i),!!n !n" &i'!)*)!n. S+!n&!( en*'i,!n

&i!+*( ,e5!(! )$*,*, &!'!m e+*n3*) e'!),!n!!n

&!n/!+!* e+*n3*) +e)ni, eme(i),!!n !n" +e()!i+

,e&!n")!n ,!m*' +em*!n eme(i),!!n men"!5*

)e!&! 3*)'!)

e'!(!n.

Standar Penulisan

7. K*n#")# A"3#% Pen!#n TenPee%#")n

















4 Ke+*! Tim men!m!i)!n +em*!n eme(i),!!n

)e!&! imin!n en+i+!, !n" +e'!$ &i'!mi(i )men+!(

&i,e,*!i)!n )n,i,+en,in! ,e+e'!$ S*(!+

Pen!m!i!n +em*!n eme(i),!!n &i+!n&!+!n"!ni

'e$ Ke+*! Tim &!n Pimin!n en+i+!,.

Penyampaian$emuan

Pemeriksaan



8. Pen&"3#%n T3! Pe'")nn Pee%#")n

47 Pen"!)$i(!n e'!),!n!!n eme(i),!!n !n"

me(*!)!n e(+!n""*n"3!%!!n P?P )e!&! PSP

me'!'*i en!m!i!n L!(!n A)$i( Pe'!),!n!!n

Peme(i),!!n L!!n"!n LAPPL. Pen!m!i!n

LAPPL ini men3!&i !%!' &!(i (,e, e'!(!n.

Pertanggung%a&abanP'P

48 LAPPL e(i,i in(m!,i men"en!i %!)+*

)ee(!n")!+!n %!)+* )em!'i !)m&!,i ,e'!m!

me'!),!n!)!n eme(i),!!n &!n )en&!'! !n"

&i$!&!i ,e'!m! me'!),!n!)!n e)e(3!!n

eme(i),!!n.

LAPPL &i,!m!i)!n 'e$ Ke+*! Tim )e!&!

Pen"en&!'i M*+* me'!'*i Pen"en&!'i Te)ni, !'in"

'!m!+ &*! $!(i )e(3! ,e+e'!$ eme(i),!!n '!!n"!n

e(!)$i(. Pen!m!i!n LAPPKON SE P L ini

&i,e(+!i &en"!n '!(!n e()em!n"!n min""*!n

+em*!n eme(i),!!n n+! en!m!i!n +em*!n

eme(i),!!n eni'!i!n )ine(3! +im &!n

e(+!n""*n"3!%!!n )e*!n"!n.

Se+e'!$ &i,!m!i)!n ,e5!(! e(3en3!n" )e!&!

Pen"en&!'i M*+* LAPPL e,e(+! '!mi(!nn! +e(,e*+

&i,im!n ,e!"!i !"i!n &!(i KKP.

LAPPL

;0 P?P men!m!i)!n e(+!n""*n"3!%!!n i!!

)e!&! Bi( Ke*!n"!n !+!* K!,*!" Ke*!n"!n

!'in" '!m!+ +i"! $!(i )e(3! ,e+e'!$ eme(i),!!n

'!!n"!n e(!)$i(. Pe(+!n""*n"3!%!!n +e(,e*+

&i'!mi(i &en"!n *)+i en"e'*!(!n *n+*) *+i( i!!

!n" $!(*, &ie(+!n""*n"3!%!)!n )mnen at

cost &!n SPPD !n" +e'!$ &i**$i 5! &!n

Pertanggung- %a&aban keuangan



+!n&!+!n"!n en+i+!, !n" &ie(i),!.

9. Pen#'#n K#ne% PP

;1 Be(&!,!()!n $!,i' (e>i* KKP &!n ,e(>!,i +e($!&!

P?P P?P ,e5!(! e(3en3!n" mem*!+ eni'!i!n

)ine(3! *n+*) P?P ,!+* +in")!+ e(!n &i !%!$n!.

A,e) !n" &ini'!i me'i*+i !n+!(! '!in#

!. S!,!(!n )e(3!6

. Kme+en,i e(i'!)*6 &!n

5. Kme+en,i +e)ni, P?P ,e'!m! e'!),!n!!neme(i),!!n.

Lem!( eni'!i!n )ine(3! e(,i!+ (!$!,i! &!n &i3!&i)!n

,e!"!i !5*!n !"i enen+*!n +im &!'!m en*"!,!n

eme(i),!!n e(i)*+n! &!n !5*!n &!'!m

mem(,e, en"!3*!n !n")!+ !"i P?P ,e(+!

Penilaian kiner%a

P'P

KON SE P

+in&!)!n '!inn! ,e!"!im!n! &i!+*( &!'!m )e+en+*!n

!n" e('!)*. Lem!( eni'!i!n )ine(3! ,e'!in

&i,!m!i)!n )e!&! Pen"en&!'i M*+* 3*"!

&i,!m!i)!n ,e!"!i +em*,!n )e!&! PSP !n"

memi&!n"i en+i+!, !n" &ie(i),! !+!,!n '!n",*n"

!n""+! +im &!n Pen"en&!'i Te)ni, ,e(+! Bi( SDM

,e!"!i in*+ !"i ,i,+em !'i)!,i )ee"!%!i!n.

Peni'!i!n )ine(3! +im men"!5* !&! )e+en+*!nmen"en!i eni'!i!n )ine(3! e"!%!i.




;2 1. U%#n Ke&#tn

N*. O+e" SMM P#3"

Te%"#t

Tn&&n& J6+ D*

1. Km*ni)!,i

A%!'

Pen"en&!'i

M*+*

Mem!,+i)!n !$%! +*3*!n

$!(!!n 'in")* eme(i),!!n

3!&%!' %!)+* )e*+*$!n

&)*men !n" &ie(i),! &!n

)m,i,i +im eme(i),! +e'!$

&i)m*ni)!,i)!n !&! en+i+!,

,!!+ e(+em*!n !%!'.

Ch

Pen"en&!'i

Te)ni,

KON SEP

Mem!,+i)!n e(min+!!n

&)*men !%!' +e'!$

&i,!m!i)!n )e!&! en+i+!,

,ee'*m e(+em*!n !%!'.

Ch

Ke+*! Tim Mem!,+i)!n i,i n+*'en ,e,*!i

&en"!n e(+em*!n !%!'.

Ch

2. Pe'!),!n!!n

P("(!m

Peme(i),!!n

&!n

Pen*,*n!n

KKP

Pen"en&!'i

M*+*

!. Men"!(!$)!n eme(i),!!n

me'!'*i '!(!n 2 min""*!n

!n" &i,!m!i)!n 'e$

Pen"en&!'i Te)ni,.

. Mem!,+i)!n !$%!

Pe'!),!n!!n Peme(i),!!n

+e'!$ &i'!),!n!)!n ,e,*!i

&en"!n ,+!n&!( !n" +e()!i+

PMP &!n )&e e+i)6

5. Me(e>i* *,*'!n

e(!n3!n"!n %!)+*

Lem

Di,

Ch

Lem

Re



N*. O+e" SMM P#3"

Te%"#t

Tn&&n& J6+ D*

eme(i),!!n &!n/!+!*

en!m!$!n eme(i),!!!i'! &ie('*)!n6

KON SEP

&. Me(e>i* *,*'!n e(*!$!n

P26

e. Me(e>i* *,*'!n in&i)!,i

)e(*"i!n ne"!(!/&!e(!$ &!n

*n,*( i&!n! !n"

&i,!m!i)!n Pen"en&!'i

Te)ni,.

. Me(e>i* *,*'!n en""*n!!n

+en!"! !$'i &!'!m

eme(i),!!n.

". Mem!,+i)!n !$%! +*3*!n

$!(!!n &!n 'in")*eme(i),!!n +e'!$

+e(en*$i.

Lem

Re

Lem

Re

Lem

Re

Ch

Pen"en&!'i

Te)ni,

!. Men"!(!$)!n eme(i),!!n

me'!'*i '!(!n min""*!n

!n" &i,!m!i)!n 'e$

Ke+*! Tim6

. Me(e>i* !$%! (,e&*(

eme(i),!!n !n" +i&!)

&!!+ &i'!)*)!n +e'!$

&i&*)*n" 'e$ 3*,+ii)!,i &!n

!n!'i,i, !n" mem!&!i.

5. Me(e>i* )e5*)*!n

(,e&*(.

Lem

Di,

Lem

Re

Lem

Re



N*. O+e" SMM P#3"

Te%"#t

Tn&&n& J6+ D*

&. Me(e>i* *,*'!n en""*n!!n

+en!"! !$'i &!'!m

eme(i),!!n +e()!i+

)e,e,*!i!nn! &en"!n

+*3*!n &!n 'in")*

eme(i),!!n.

e. Mem!,+i)!n Ke+*! Tim +e'!$

me'!)*)!n (e>i* !+!, KKP.

Ch

Ke+*! Tim

KON SEP

!. Mem!,+i)!n ,e'*(*$

(,e&*( eme(i),!!n

&!'!m ("(!m eme(i),!!n

+e'!$ &i'!),!n!)!n6

. Mem!,+i)!n (e'e>!n,i

)n,e +em*!n eme(i),!!n

&en"!n *)+i en&*)*n"

eme(i),!!n6

5. Mem!,+i)!n ("(!m

eme(i),!!n +e'!$ &i'!)*)!n

,e,*!i 3*)'!) &!n 3*)ni,

+e()!i+.

Ch

Ch

Ch

PSP

&. Mem!,+i)!n )een!(!n

m!+em!+i, &!n !)*(!,i !n")!&!'!m KKP.

e. Mem!,+i)!n )e5*)*!n *)+i

. Me(e>i* )e!n&!'!n *)+i.

Me(e>i* *,*'!n en""*n!!n

+en!"! !$'i &en"!n

Ch

Ch

Lem

Re

#em

rev



N*. O+e" SMM P#3"

Te%"#t

Tn&&n& J6+ D*

e(&!,!()!n resource &!n!

!n" +e(,e&i!.

4. Pen*,*n!n TP Pen"en&!'i

M*+*

KON SEP

!. Mem!,+i)!n (e'e>!n,i !n+!(

*n,*(-*n,*( +em*!n

eme(i),!!n6

. Me(e>i* )e,e,*!i!n +em*!n

eme(i),!!n +e(m!,*)

*,*'!n in&i)!,i )e(*"i!n

ne"!(!/&!e(!$ &!n *n,*(

i&!n! !n" &i,!m!i)!n

Pen"en&!'i Te)ni, &en"!n

,+!n&!( !.'.. SPKN SAP

SAK &,6

5. Me(e>i* !'!,!n &!n !n!'i,i,

!+!, +em*!n eme(i),!!n

!n" +i&!) '!!)/!+!' !n"

&i*,*')!n 'e$ Ke+*! Tim &!n

Pen"en&!'i Te)ni,6

&. Mem!,+i)!n !$%! +em*!n

eme(i),!!n +i&!)

'!!)/!+!' +e'!$

&i&)*men+!,i)!n &!n

&i&*)*n" &en"!n !'!,!n &!n!n!'i,i, !n" mem!&!i

!n" &i*,*')!n 'e$ Ke+*!

Tim &!n Pen"en&!'i Te)ni,.

Ch

Lem

Re

Lem

Re

Ch



N*. O+e" SMM P#3"

Te%"#t

Tn&&n& J6+ D*

e. Me(e>i* )e+e!+!n +em*!n

eme(i),!!n !n" e(+en,i

)e(*"i!n ne"!(! +e'!$

&i&*)*n" &en"!n !'!,!n !n"

mem!&!i.

Lem

Re

Pen"en&!'i

Te)ni,

KON SEP

!. Mem!,+i)!n +em*!n

eme(i),!!n +e'!$ memen*$i

*n,*(-*n,*( 3*&*' )n&i,i

)(i+e(i! ,e! &!n !)i!+6

. Me(e>i* )een!(!n ,*,+!n,i

&!n !)*(!,i !n")! &!'!m

+em*!n eme(i),!!n

+e(m!,*) *,*'!n in&i)!,i

)e(*"i!n ne"!(!/&!e(!$ &!n

*n,*( i&!n! !n"

&i,!m!i)!n )e+*! +im6

5. Me(e>i* )e+e!+!n !+!,

i&en+ii)!,i in(m!,i (!$!,i!

!n" &i*,*')!n 'e$ Ke+*!

Tim.

&. Me(e>i* !'!,!n &!n !n!'i,i,

!+!, +em*!n eme(i),!!n

!n" +i&!) '!!)/!+!' !n"

&i*,*')!n 'e$ Ke+*! Tim6

Ch

Lem

Re

Lem

Re

Lem

Re



N*. O+e" SMM P#3"

Te%"#t

Tn&&n& J6+ D*

KON SEP

e. Mem!,+i)!n !$%! +em*!n

eme(i),!!n +i&!)

'!!)/!+!' +e'!$

&i&)*men+!,i)!n &!n

&i&*)*n" &en"!n !'!,!n &!n

!n!'i,i, !n" mem!&!i

!n" &i*,*')!n 'e$ Ke+*!

Tim.

. Me(e>i* )e+e!+!n

en""*n!!n !$!,! &!'!m

+em*!n eme(i),!!n

&en"!n )!i&!$ !$!,!

In&ne,i! !n" !i) &!n

en!(.

". Mem!,+i)!n +em*!n

eme(i),!!n !n" e(in&i)!,i)e(*"i!n ne"!(!/&!e(!$ &!n

*n,*( i&!n! +e'!$ memen*$i

)(i+e(i! e(+en,i me(*"i)!n

ne"!(!/&!e(!$ !+!* memi'i)i

*n,*( i&!n! &!n +em*!n

+e'!$ &i&*)*n" &en"!n *)+i

!n" mem!&!i.

Ch

Lem

Re

#em

Re

Ke+*! Tim !. Mem!,+i)!n )een!(!n

m!+em!+i, &!n !)*(!,i !n")!

&!'!m +em*!n eme(i),!!n.

. Mem!,+i)!n (e'e>!n,i

)n,e +em*!n eme(i),!!n

&en"!n *)+i en&*)*n"

eme(i),!!n.

Ch

Ch



N*. O+e" SMM P#3"

Te%"#t

Tn&&n& J6+ D*

5. Mem!,+i)!n ,e'*(*$ +em*!n

+e'!$ &iin*+ )e &!'!m ,i,+em

in(m!,i.

Ch

;. Pen*,*n!n

9>e(,$ee+ &!n

@P:

Pen"en&!'i

Te)ni,

Mem!,+i)!n )een!(!n &!n

)e+e!+!n in(m!,i !n"

&im*!+ &i coversheet .

#em

Re

Ke+*! Tim

KON SEP

!. Mem!,+i)!n !$%! ,e+i!

'!n")!$-'!n")!$ &!'!m("(!m eme(i),!!n +e'!$

&i'en")!i &en"!n @P:.

. Mem!,+i)!n !$%! KKP

+e'!$ &i'en")!i coversheet

&!n coversheet &!!+

&i+e'*,*(i )e KKP !n"

(e'e>!n.

Ch

Ch

=. Km*ni)!,i

A)$i(

Pen"en&!'i

Te)ni,

!. Mem!,+i)!n !$%! +em*!n

eme(i),!!n +e'!$

&i)m*ni)!,i)!n &en"!n

en+i+!, Km*ni)!,i A)$i(.

Ch

Ke+*! Tim . Mem!,+i)!n n+*'en ,e,*!i

&en"!n em!$!,!n +em*!n

eme(i),!!n.

Ch

. Pen"!)$i(!n

T!$!

Pe'!),!n!!n

Peme(i),!!n

Pen"en&!'i

M*+*

Men"!(!$)!n (,e, e'!(!n

e(&!,!()!n LAPPL.

Lem

Di,

Pen"en&!'i

Te)ni,

Me(e>i* LAPPL. Lem

Re



N*. O+e" SMM P#3"

Te%"#t

Tn&&n& J6+ D*"

S

Ke+*! Tim Me(e>i* Keen!(!n ,*,+!n,i

LAPPL.

Lem

Re>

K!,*!*&

MIA

Mem!,+i)!n

e(+!n""*n"3!%!!n )e*!n"!n

)e Bi( Ke*!n"!n/ S*!"

Ke*!n"!n +e!+ %!)+*.

Che

PSP !. Men"e>!'*!,i e'!),!n!!n

eme(i),!!n e(&!,!()!nLAPPL

. Me(e>i* @!,i' E>!'*!,i

e'!),!n!!n eme(i),!!n

@!,

E>!

Lem

Re>

7. Peni'!i!n

Kine(3! P?P

Pen"en&!'i

M*+*KON SE P

Mem!,+i)!n !$%! Pen"en&!'i

Te)ni, +e'!$ men"i,i 'em!(

eni'!i!n )ine(3! Ke+*! Tim.

Che

Pen"en&!'i

Te)ni,

Mem!,+i)!n !$%! Ke+*! Tim

+e'!$ men"i,i 'em!( eni'!i!n

)ine(3! An""+! Tim.

Che

;: 2. A'% D*"ent)#

A'*( &)*men+!,i men""!m!()!n &)*men !n" &i$!,i')!n/&i*+*$)!n

,e(+! e(in&!$!nn! &!'!m +!$! e'!),!n!!n eme(i),!!n.



PelaporanPemeriksaan

Uraian Anggota TimKetua Tim

PengendaliTeknis

Pengendali

Mutu

Kaau

d/Kasub audTortama/Kalan

Pemberi TugasUnit Kerja

Manajemen

Pemeriksaan

Entitas yangDiperiksa

1. Pen!(!nan %n(e$ LHP

%n(e$ LHP

Ri(ala,Pem'a,a(an %n(e$

LHP&enan PT

Re>i* Un,*( TP2 +*3*!n F

'in")*eme(i),!!n2Pem!$!,!!n

Re>i*Ke,e,*!i!n

&en"!n SPKN

2. Re5i! %n(e$LHP

%n(e$LHP Ha(ilPem'a,a(

an

%n(e$LHPHa(ilRe5i!

%n(e$LHPHa(ilRe5i!

%!e(inerPelak(anaanPemerik(aan


6. Penam$aian%n(e$ LHPPerle,an

Tana$an &ariEntita( anDi$erik(a

U,*'!ninB-(m!,i

(!$!,i! &!n*n,*( i&!n!

Lem'arRe5i!

Re>i*inB-(m!,i

Checkli

st

ken&alim!t!

S*(!+Pen"!n+!(

&i,*,*n PSP

S*(!+Pen"!n+!(

&i+!n&!+!n"!ni -'e$

T-(+!m!/ Tana$an

Telaa, Tana$an

Re>i* Re>i* %n(e$LHP

%n(e$LHP

A!i'!Di'!)*)!n

Ri(ala,Pem'a,a(an %n(e$LHP

4. Finali(a(i %n(e$LHP

%n(e$ LHP%n(e$ LHP

%n(e$LHP Lem'a

rPen"amina

nM!t!

Lem'ar

Pen"aminan

M!t!

&enanPem'eri T!a(

7. Per(et!"!an%n(e$ LHP

&an S!rat %el!ar

Re>i* Re>i* T!n&!

T!n"!n Pen-m-(!n

%n(e$ LHP %n(e$LHP

%n(e$ LHP

9. Pener'itan&an

Penera,anLHP

K-n,e SK&i,*,*n -'e$

PSP

P!(!B PSP&!n P?P !&!

K-n,e SK

BAST

Catatan: Jangka aktu penyusunan !"P disesuaik an dengan jangka aktu yang diatur di dalam P#

KON SE P

Ba,an

LHP TP

%n(e$

LHP

S!ratPenantar

(!$!,i! &!n K!'!n

*n,*( i&!n!

%n(e$

LHP

%n(e$

LH

P

S%

LH

P

S% LH

P

S%

%n(e$ LHP

%n(e$ S%

%n(e$LHP

S!ratPenant




BAB IPELAP)RANPEMERI%SAAN

A. Link!$

01 Pe'!(!n eme(i),!!n me(*!)!n (,e, en*,*n!n

'!(!n e(&!,!()!n $!,i' !n!'i,i, !+!, +em*!n

eme(i),!!n !n" &ie('e$ !&! ,!!+ e'!),!n!!n

eme(i),!!n &i '!!n"!n !n" men"$!,i')!n L!(!n

@!,i' Peme(i),!!!n L@P.

)eskripsi Pelaporan

Pemeriksaan

02 P(,e, e'!(!n eme(i),!!n &i,i!)!n 'e$ P?P PSP

PTP &!n Di+. EPP ,e,*!i &en"!n +!n""*n" 3!%! &!n


PelaksanaKegiatan

0: Output !n" &i$!,i')!n &!(i (,e, e'!(!n

eme(i),!!n !&!'!$ L@P &!n I)$+i,!( @!,i' Peme(i),!!n

(utput Kegiatan

Seme,+e( I@PS.

KON SEP

04 L@P &i"*n!)!n ,e!"!i !$!n *+!m! en*,*n!n I@PS.

L@P &!n I@PS &i,!m!i)!n )e!&! 'em!"! e(%!)i'!n

,e!"!i emi'i) )een+in"!n *+!m! *n+*) &i*'i)!,i)!n

,e5!(! +e(*)! )e!&! *'i) )e5*!'i &i!+*( '!in &!'!m

)e+en+*!n. Se'!in i+* L@P 3*"! &i,!m!i)!n )e!&!

en+i+!, !n" &ie(i),! ,e!"!i !$!n e'!),!n!!n +in&!)

'!n3*+ !+!, (e)men&!,i $!,i' eme(i),!!n &!n i$!)

+e()!i+ '!inn! ,e,*!i &en"!n )e+en+*!n e(!+*(!n

e(*n&!n"!n-*n&!n"!n.

Penyerahan LPdan ,PS


0; Pe'!(!n eme(i),!!n me'i!+)!n PTP PSP P?P

Di+!m! Bin!n")*m/S*!" @*)*m Bi( @*m!, &!n

Pihak-pihak $erkait



&!n Uni+ Ke(3! M!n!3emen Peme(i),!!n.

0= B!&!n memi'i)i e(!n men!n&!+!n"!ni L@P.

Ke%en!n"!n en!n&! +!n"!n L@P &!!+ &i+*"!,)!n 'e$

B!&!n )e!&! Pen!n""*n" J!%! Peme(i),!!n !n"

memi'i)i )me+en,i *n+*) men!n&!+!n"!ni '!(!n

+e(,e*+. B!&!n 3*"! memi'i)i e(!n men!n&!+!n"!ni

S*(!+ Ke'*!( en!m!i!n L@P &!n I@PS ,e,*!i

)e+en+*!n &!'!m T!+! Ke(3! BPK.

Peran !adan

0 PSP memi'i)i e(!n#

1. Me'!)*)!n eme('e$!n )e!)in!n m*+* !+!, $!,i'

eme(i),!!n ,e,*!i +!n""*n" 3!%! &!n

)e%en!n"!nn! m!,in"-m!,in"6

2. Men*,*n &!n men!n&!+!n"!ni ,*(!+ en"!n+!(

en!m!i!n )n,e L@P6

Peran PSP

KON SE P

:. Men*,*n ,*(!+ )e'*!( eme(i),!!n6

4. Men!m!i)!n !$!n I@PS.

07 P?P memi'i)i e(!n men*,*n L@P &!n !$!n I@PS

,e,*!i +!n""*n" 3!%! &!n )e%en!n"!nn! m!,in"-

m!,in".

Peran P'P

08 Pen"en&!'i M*+* memi'i)i e(!n#

1. Me(e>i* )n,e L@P *n+*) men3!min )e,e,*!i!nn!

&en"!n SPKN &en"!n meme($!+i)!n )e+e!+!n

%!)+* ene'e,!i!n L@P6

2. Men!m!i)!n e'!(!n in(m!,i (!$!,i! in&i)!,i

)e(*"i!n ne"!(!/&!e(!$ &!n/!+!* *n,*( i&!n!

)e!&! An""+! +e()!i+ me'!'*i T(+!m!/K!'!n6

:. Me(e>i* !$!n I@PS.

Peran Pengendali Mutu



10 Pen"en&!'i Te)ni, memi'i)i e(!n#

1. Me(e>i* )n,e L@P6

2. Me(e>i* *,*'!n e'!(!n in(m!,i (!$!,i! in&i)!,i)e(*"i!n ne"!(!/&!e(!$ &!n/!+!* *n,*( i&!n!6

:. Men3!min +e(en*$in! *n,*(-*n,*( +em*!n ,e,*!i

SPKN6

4. Men3!min +e(en*$in! +*3*!n &!n 'in")*

eme(i),!!n6

;. Men3!min )e,e,*!i!n en""*n!!n !$!,! &en"!n)e+en+*!n !n" e('!)*6

=. Mem!,+i)!n )een!(!n !$!n I@PS.

Peran Pengendali $eknis

11 Ke+*! Tim memi'i)i e(!n#

1. Men*,*n )n,e L@P6

Peran Ketua $im

KON SE P

2. Men"*,*')!n e'!(!n in(m!,i (!$!,i! in&i)!,i

)e(*"i!n ne"!(!/&!e(!$ &!n/!+!* *n,*( i&!n!6

:. Men3!min >!'i&i+!, ,*,+!n,i )een!(!n m!+em!+i,

&!n !)*(!,i !n")! !+!, !$!n en*,*n!n L@P6

4. Men*,*n !$!n I@PS.

12 An""+! Tim memi'i)i e(!n meni!)!n !$!n

en*,*n!n L@P &!n !$!n I@PS.

Peran Angggota$im

1: Di+. EPP memi'i)i e(!n men*,*n I@PS. Peran )it3 PP

14 Di+!m! Bin!n")*m/S*!" @*)*m BPK Pe(%!)i'!n

memi'i)i e(!n meme(i)!n en&!!+ $*)*m !+!, TP

!n" e(in&i)!,i *n,*( i&!n! &!'!m L@P !!i'!

&imin+!.

Peran )itama!inbangkum/Subba

g ukum



1; Bi( @*m!, &!n L*!( Ne"e(i/S*!" @*m!, BPK

Pe(%!)i'!n memi'i)i e(!n mem!,i'i+!,i ene(!$!n L@P

&!n mem*!+n! &!'!m dataase P*,!+ In(m!,i &!n

Km*ni)!,i PIK.

Peran !iro umasdan Luar Negeri/ Subbag umas

1= Bi( Um*m/S*!" Um*m BPK Pe(%!)i'!n memi'i)i

e(!n men""!n&!)!n &!n men3i'i& L@P &!n ,*(!+ )e'*!(

!n" !)!n &i,e(!$)!n )e!&! 'em!"! e(%!)i'!n &!n

en+i+!, !n" &ie(i),!.

Peran !iro+mum/Subbag

+mum

1 Uni+ Ke(3! M!n!3emen Peme(i),!!n memi'i)i e(!n

meni!)!n !&mini,+(!,i )e'en")!!n ene(!$!n L@P

&!n mem*+!)$i()!n in(m!,i L@P &!'!m ,i,+em

in(m!,i m!n!3emen eme(i),!!n.


Pemeriksaan

17 Bi( Te)n'"i In(m!,i e(+!n""*n"3!%! meni!)!n

in(!,+(*)+*( ,e(+! ,i,+em in(m!,i !n" &ie("*n!)!nKON SEP

&!'!m (,e, e'!(!n eme(i),!!n.

Peran !iro$eknologi ,normasi

#. Mekani(me Pela$ran Pemerik(aan

1. Pen)nn K*n)e! L;P

18 Ke+*! Tim men*,*n )n,e L@P e(&!,!()!n

+em*!n eme(i),!!n &!n in(m!,i !n" (e'e>!n !n"

+e'!$ &i,i!)!n 'e$ An""+! Tim.

!ahan PenyusunanKonsep LP

20 D!'!m men*,*n )n,e L@P Ke+*! Tim $!(*,

men3!min >!'i&i+!, ,*,+!n,i )een!(!n m!+em!+i,

&!n !)*(!,i !n")! !+!, !$!n en*,*n!n L@P !n"

&i+e(im! &!(i An""+! Tim.

Peran Ketua $imdalam Penyusunan

Konsep LP



2. Re# K*n)e! L;P

21 Pen"en&!'i Te)ni, me(e>i* )n,e L@P !n"

&i,!m!i)!n 'e$ Ke+*! Tim *n+*)#

!. men3!min +e(en*$in! *n,*(-*n,*( +em*!n

eme(i),!!n !i+* )n&i,i )(i+e(i! !)i!+ ,e!

&!n (e)men&!,i ,e,*!i &en"!n SPKN6

. men3!min +e(en*$in! +*3*!n &!n 'in")*

eme(i),!!n !n" +e'!$ &in!+!)!n &!'!m

P("(!m Peme(i),!!n6 &!n

5. men3!min )e,e,*!i!n en""*n!!n !$!,! &!'!m

L@P &en"!n )e+en+*!n !n" e('!)*.

Pen"en&!'i Te)ni, 3*"! me(e>i* *,*'!n in(m!,i

(!$!,i! in&i)!,i )e(*"i!n ne"!(!/&!e(!$ &!n/!+!*

*n,*( i&!n! &!(i Ke+*! Tim.

"e#iu Konsep LPoleh Pengendali

$eknis

KON SE P

P!&! ,!!+ me'!)*)!n (e>i* Pen"en&!'i Te)ni,

men"i,i chec!list )en&!'i m*+* e'!(!n

eme(i),!!n.

22 Te($!&! )n,e L@P !n" +e'!$ &i,*,*n Ke+*! Tim

&i'!)*)!n em!$!,!n &en"!n Pen"en&!'i Te)ni,

!n" men!n")*+ )e'en")!!n )e!)*(!+!n

3e)+i>i+!, me!)in)!n &!n )e3e'!,!n !+!, +em*!n

&!n (e)men&!,i &!'!m )n,e L@P.

Materi Pembahasan

2: D!'!m (,e, em!$!,!n )n,e L@P Pen"en&!'i

Te)ni, &!!+ men!+!)!n )e+i&!)'!!)!n Tem*!n

Peme(i),!!n. D!'!m $!' Tem*!n Peme(i),!!n

&in!+!)!n +i&!) '!!) 'e$ Pen"en&!'i Te)ni, !'!,!n

)e+i&!)'!!)!n +e(,e*+ +e'!$ meme(+im!n")!n

)e!n&!'!n (e'e>!n,i &!n )e5*)*!n *)+i !n"

Ketidaklayakan$emuan

Pemeriksaandalam Konsep LP

oleh Pengendali

$eknis



&ie('e$ &!'!m eme(i),!!n &!n &i&)*men+!,i)!n

&!'!m KKP.

24 A!i'! &ie('*)!n en"em!n"!n (,e&*(

+!m!$!n Pen"en&!'i Te)ni, men!m!i)!n *,*'!n

en"em!n"!n (,e&*( +!m!$!n +e(,e*+ &i,e(+!i

&en"!n !'!,!n !n" mem!&!i *n+*) memen*$i +*3*!n

'in")* &!n )(i+e(i! eme(i),!!n !n" +e'!$

&i+e+!)!n )e!&! Pen"en&!'i M*+*.

Pengembangan

Prosedur $ambahan

2; @!,i' em!$!,!n )n,e L@P &im*!+ &!'!m (i,!'!$

em!$!,!n )n,e L@P !n" &i+!n&!+!n"!ni 'e$

Ke+*! Tim &!n Pen"en&!'i Te)ni,. P(,e, *,*'!n

en"em!n"!n (,e&*( +!m!$!n +e(,e*+

&i&)*men+!,i)!n &!'!m KKP.

)okumentasi

PembahasanKonsep LP

2= Ke+*! Tim me'!)*)!n e(!i)!n )n,e L@PKON SEP

e(&!,!()!n $!,i' em!$!,!n *n+*) )em*&i!n

men!m!i)!nn! )e!&! Pen"en&!'i Te)ni,.

Perbaikan KonsepLP asil

Pembahasan

2 Pen"en&!'i Te)ni, men!m!i)!n )n,e L@P !n"

+e'!$ &i(e>i* )e!&! Pen"en&!'i M*+*.

PenyampaianKonsep LP olehPengendali $eknis

27 Pen"en&!'i M*+* me(e>i* Kn,e L@P !n"

&i,!m!i)!n 'e$ Pen"en&!'i Te)ni, *n+*) men3!min

)e,e,*!i!nn! &en"!n SPKN &en"!n meme($!+i)!n)e+e!+!n %!)+* ene'e,!i!n L@P ,e,*!i !n"

&i+e+!)!n &!'!m P("(!m Peme(i),!!n &!n me(e>i*

*,*'!n e'!(!n in(m!,i (!$!,i! in&i)!,i )e(*"i!n

ne"!(!/&!e(!$ &!n *n,*( i&!n! &!(i Pen"en&!'i

Te)ni,.

"e#iu Konsep LPoleh Pengendali

Mutu



P!&! ,!!+ me'!)*)!n (e>i* Pen"en&!'i M*+* men"i,i

chec!list )en&!'i m*+* e'!(!n eme(i),!!n.

28 D!'!m (,e, (e>i* )n,e L@P Pen"en&!'i M*+*

&!!+ men!+!)!n )e+i&!)'!!)!n Tem*!n

Peme(i),!!n. D!'!m $!' Tem*!n Peme(i),!!n

&in!+!)!n +i&!) '!!) 'e$ Pen"en&!'i M*+* !'!,!n

)e+i&!)'!!)!n +e(,e*+ +e'!$ meme(+im!n")!n

)e!n&!'!n (e'e>!n,i &!n )e5*)*!n *)+i !n"

&ie('e$ &!'!m eme(i),!!n &!n &i&)*men+!,i)!n

&!'!m KKP.

Ketidaklayakan $P

dalam Konsep LPoleh Pengendali

Mutu

:0 D!'!m $!' Pen"en&!'i Te)ni, men"*,*')!n

en"em!n"!n (,e&*( +!m!$!n Pen"en&!'i M*+*

men!m!i)!n en"em!n"!n (,e&*( +!m!$!n

+e(,e*+ )e!&! PTP me'!'*i PSP *n+*) &i,e+*3*i.

Pe(,e+*3*!n PTP &in!+!)!n &KON SE P en"!n

&i)e'*!()!nn! S*(!+ T*"!, &!'!m $!' eme(i),!

meme('*)!n en"*3i!n &i '!!n"!n !+!* &)*men

e(,e+*3*!n '!inn! !n" men3!&i &!,!( +im

eme(i),! men3!'!n)!n (,e&*( eme(i),!!n

+!m!$!n.

Den"!n +e(i+n! S*(!+ T*"!, m!)! Tim Peme(i),!

e('* men")m*ni)!,i)!n e(!n3!n"!n eme(i),!!n

+e(,e*+ )e!&! imin!n en+i+!, eme(i),!!n ,e(+!

men"i)*+i +!$!!n )e"i!+!n !n" &i!+*( &!'!m !

Pe'!),!n!!n Peme(i),!!n.

PengembanganProsedur

$ambahan denganSurat $ugas

:1 A!i'! +e(&!!+ in&i)!,i )e(*"i!n ne"!(!/&!e(!$ &!n

*n,*( i&!n! &!'!m )n,e L@P Pen"en&!'i M*+*

me'!()!nn! )e!&! An""+! +e()!i+ me'!'*i

T(+!m!/K!'!n. Se'!n3*+n! An""+! +e()!i+/ T(+!m!/

Pelaporan danPermintaan

Pendapat ukumatas ,ndikasi

KerugianNegara/)aerah

dan +nsur Pidana



K!'!n &!!+ memin+! en&!!+ $*)*m )e!&!

K!&i+!m! Bin!n")*m/K!,*!" @*)*m BPK

Pe(%!)i'!n. Pen&!!+ $*)*m &i&)*men+!,i)!n &!'!m

KKP. Me)!ni,me e(min+!!n en&!!+ $*)*m !+!,$!,i' eme(i),!!n men"!5* !&! POS +e()!i+.

:2 Pen"en&!'i M*+* men!m!i)!n )n,e L@P !n"

+e'!$ &i(e>i* )e!&! PSP.

PenyampaianKonsep LP olehPengendali Mutu

5. Pen!#n K*n)e! L;P $n Pe%*'e3nTn&&!n $%# Ent#t) n& D#!e%#")

:: PSP men*,*n &!n men!n&!+!n"!ni ,*(!+ en"!n+!(

)n,e L@P *n+*) &i,!m!i)!n )e!&! imin!n

en+i+!, !n" &ie(i),!. ?(m!+ S*(!+ Pen"!n+!(

Pen!m!i!n Kn,e L@P &i!+*( 'ei$ '!n3*+ &!'!m

e(!n")!+ '*n!) +e()!i+.

Penyiapan danPenandatanganan

Surat Pengantar Konsep LP

:4 PSP men!m!i)!n ,e5!(! KON SE P +e(+*'i,

)n,e L@P )e!&! imin!n en+i+!, !n"

&ie(i),! *n+*) meme('e$ +!n""!!n. T!n""!!n

en+i+!, &im*!+ &!'!m (m*'i( Ren5!n! A),i ,e!"!i

en+*) (en5!n! +in&!) '!n3*+ en+i+!,. ?(m!+ Ren5!n!

A),i &i!+*( 'ei$ '!n3*+ &!'!m e(!n")!+ '*n!)

+e()!i+. T!n""!!n +e(,e*+ &i,!m!i)!n 'e$ en+i+!,

,e5!(! +e(+*'i, &!'!m %!)+* !n" +e'!$ &i+en+*)!n

'e$ PSP &en"!n

meme(+im!n")!n %!)+* ene(i+!n L@P.

PenyampaianKonsep LP

kepada ntitas yang )iperiksa

:; P!&! ,!!+ en!m!i!n )n,e L@P )e!&! imin!n

en+i+!, &i,!m!i)!n 3*"! )*e,ine( *n+*) meni'!i

e'!),!n!!n eme(i),!!n ,e!"!i *m!n !'i) !+!,

in&een&en,i in+e"(i+!, &!n (e,in!'i,me P?P.

K*e,ine( !n" +e'!$ &ii,i 'e$ en+i+!, &i,!m!i)!n

) & U i+ K 3 M 3 P i) &i K +

Kuesioner Penilaian

PelaksanaaanPemeriksaan



P*,!+ !+!* BPK Pe(%!)i'!n. Ben+*) )*e,ine(

eni'!i!n e'!),!n!!n eme(i),!!n 'e$ en+i+!, !n"

&ie(i),! &i!+*( &!'!m e(!n")!+ '*n!) +e()!i+.

:= D!'!m $!' +!n""!!n !n" &ie('e$ &!(i en+i+!, !n"

&ie(i),! &i!n""! e'*m mem!&!i !+!* meme('*)!n

en3e'!,!n 'ei$ '!n3*+ P?P &!!+ men"*,*')!n

em!$!,!n &en"!n en+i+!, !n" &ie(i),! )e!&!

PTP me'!'*i PSP. P?P men*,*n (i,!'!$ em!$!,!n

+e(,e*+.

PembahasanPerolehan

$anggapan

4. #n'#))# K*n)e! L;P

: T!n""!!n !+!, Kn,e L@P &!n (en5!n! !),i &!(i

en+i+!, !n" &ie(i),! &i+e'!!$ 'e$ Ke+*! Tim. Ke+*!

Tim mem*!+ +!n""!!n &!n (en5!n! !),i +e(,e*+

&!'!m Kn,e L@P. A!i'! Ke+*! Tim +i&!)

,een&!!+ &en"!n +!n""!!nKON SE P en+i+!,

!n" &ie(i),! Ke+*! Tim men*,*n )n,e)e+i&!),e+*3*!n !+!, +!n""!!n +e(,e*+ &!n

men"*n")!)!nn! &!'!m L@P *n+*) &i(e>i* ,e5!(!

e(3en3!n" 'e$ Pen"en&!'i

Te)ni, &!n Pen"en&!'i M*+*.

Ketidaksetu%uan$anggapan

:7 A!i'! +i&!) !&! +!n""!!n L@P $!(*, men!+!)!n

BPK +e'!$ men!m!i)!n )n,e '!(!n $!,i'eme(i),!!n )e!&! n!m! 3!!+!n en+i+!, !n"

&ie(i),! !&! +!n""!' dd$mm$yyyy &ii,i ,e,*!i

&en"!n +!n""!' &!'!m S*(!+ Pen!m!i!n Kn,e

L@P n!m*n BPK +i&!) meme('e$ +!n""!!n &!(i

n!m! 3!!+!n en+i+!, !n" &ie(i),! ,!m!i &en"!n

%!)+* !n" &i+en+*)!nH.

$idak Ada$anggapan



:8 Ke+*! Tim men!m!i)!n Kn,e L@P !n" &i,e(+!i

&en"!n +!n""!!n en+i+!, !n" &ie(i),! ,e5!(!

e(3en3!n" )e!&! Pen"en&!'i Te)ni, &!n Pen"en&!'i

M*+*.

Pen"en&!'i M*+* men!m!i)!n Kn,e L@P +e(,e*+

)e!&! PSP *n+*) &i'!)*)!n eme('e$!n )e!)in!n

m*+*.

Konsep LPsetelah tanggapan

entitas

40 PSP me'!)*)!n eme('e$!n )e!)in!n m*+* *n+*)

mem!,+i)!n en"en&!'i!n m*+* +e'!$ &i'!)*)!n ,e5!(!

e(3en3!n" 'e$ P?P ,e,*!i &en"!n SPKM &!n

+!$!!n &!'!m PMP &en"!n men""*n!!n chec!list

eme('e$!n )e!)in!n m*+*.

PemerolehanKeyakinan Mutu

oleh PSP

41 Se+e'!$ me'!)*)!n eme('e$!n )e!)in!n m*+* !+!,

)n,e L@P PSP men*,*n )n,e ,*(!+ )e'*!( !n"

Penyiapan Surat Keluar

KON SE P

&i!(! 'e$ PSP &!n P?P ,e!"!i e(n!+!!n !$%!

)n,e L@P +e'!$ men&!!+)!n en"en&!'i!n m*+*

&!n eme('e$!n )e!)in!n m*+* !n" mem!&!i.

7. Pe%)etn K*n)e! L;P $n S%t Ke'%

42 PSP men!m!i)!n Kn,e L@P )e!&! PTP

&i'!mi(i

&en"!n )n,e ,*(!+ )e'*!(. A!i'!

&ie('*)!n PTP &!!+ me'!)*)!n em!$!,!n !+!,

Kn,e L@P &en"!n P?P &!n PSP. @!,i'

em!$!,!n &i+*!n")!n &!'!m (i,!'!$ em!$!,!n

)n,e L@P !n" &i,e+*3*i 'e$ PTP.

PenyampaianKonsep LP dan

Surat Keluar kepada P$P

4: Kn,e L@P )em*&i!n &i+!n&!+!n"!ni 'e$ P?P

)e5*!'i &i!+*( '!in men3!&i L@P ?in!'. Be(&!,!()!n

L@P ?in!' +e(,e*+ PTP men!n&!+!n"!ni ,*(!+ )e'*!(.

PenandatangananKonsep LP dan

Surat Keluar



8. Pene%+#tn $n Pene%3n L;P

44 L@P ?in!' &!n ,*(!+ )e'*!( !n" +e'!$ &i+!n&!+!n"!ni

&i"*n!)!n ,e!"!i &!,!( *n+*) me'!)*)!n

en""!n&!!n &!n en3i'i&!n. Pen""!n&!!n &!n

en3i'i&!n &i'!)*)!n 'e$ Bi( Um*m/S*!" Um*m

BPK Pe(%!)i'!n e(&!,!()!n e(min+!!n &!(i PSP.

Penggandaan danPen%ilidan LP

4; Uni+ Ke(3! M!n!3emen Peme(i),!!n meni!)!n

!&mini,+(!,i )e'en")!!n L@P !n" !)!n &i,e(!$)!n

,e!"!i e(i)*+.

!. Meme(i)!n &!n men5!+!+ nm( &!n +!n""!' L@P

&!n S*(!+ Ke'*!(6

. Meni!)!n &!n men&)*men+!,i)!n +!n&! +e(im!

en!m!i!n L@P &!n S*(!+ Ke'*!( !n"

,e)*(!n"-)*(!n"n! men5!n+*m)!n +!n""!'

Administrasi Kelengkapan LP

KON SE P

n!m! +!n&! +!n"!n ene(im! &!n ,+eme' &in!,.

Uni+ Ke(3! M!n!3emen Peme(i),!!n men"*n""!$ L@P

)e &!'!m ,i,+em in(m!,i m!n!3emen eme(i),!!n.

4= Pene(!$!n L@P &i'!)*)!n 'e$ PTP )e!&!

em!n")* )een+in"!n. PTP &!!+ men*"!,)!n

e3!!+ !n" )me+en *n+*) mene(!$)!n L@P.

Penyerahan LP

4 Pene(!$!n L@P )e!&! 'em!"! e(%!)i'!n&i'!),!n!)!n ,e,*!i )e,e!)!+!n e(,!m! !n+!(!

BPK &!n m!,in"-m!,in" 'em!"! e(%!)i'!n.

Me)!ni,me ene(!$!n L@P &i!,i'i+!,i 'e$ Bi(

@*m!, &!n L*!( Ne"e(i/S*!" @*m!, BPK

Pe(%!)i'!n &en"!n men"!5* !&! e(!n")!+ '*n!)

+e()!i+.

Penyerahan LPkepada lembagaPer&akilan



47 L@P !n" mem*!+ *n,*( i&!n! &i,!m!i)!n )e!&!

A!(!+ Pene"!) @*)*m &!n i$!) e(%en!n" '!inn!.

T!+! 5!(! en!m!i!n L@P !n" mem*!+ *n,*(

i&!n! men"!5* !&! )e,e!)!+!n e(,!m! BPK &!n

A!(!+ Pene"!) @*)*m +e()!i+.

Penyerahan LPkepada Aparat

Penegak ukum

48 PSP men!m!i)!n L@P ?in!' )e!&! Bi( @*m!,

&!n L*!( Ne"e(i/S*!",e+ K!'!n BPK Pe(%!)i'!n

*n+*) &im*!+ &!'!m dataase P*,!+ In(m!,i &!n

Km*ni)!,i PIK. L@P 3*"! &i,!m!i)!n 'e$ PSP

)e!&! K!&i+!m! Re>!n"&i)'!+ &$i. Di(e)+(!+ EPP

,e!"!i !$!n en*,*n!n I@PS.

Pemuatan LP di ebsite !PK dan

Penyampaian LPkepada )itama"e#bangdiklat

D. Ik,ti(ar Ha(il Pemerik(aan Seme(ter /IHPS

;0 Se,*!i &en"!n Un&!n"-Un&!n" Nm( 1; T!$*n 200=

$!,i' eme(i),!!n BPK me'i*+i $!,i' eme(i),!!n !+!,

asil Pemeriksaan!PK

KON SE P

'!(!n )e*!n"!n $!,i' eme(i),!!n )ine(3! $!,i'

eme(i),!!n &en"!n +*3*!n +e(+en+* &!n i)$+i,!(

eme(i),!!n ,eme,+e(.

;1 I@PS me(*!)!n &)*men !n" mem*!+ (!n")*m!n

$!,i' eme(i),!!n (!n")*m!n $!,i' em!n+!*!n +in&!)

'!n3*+ $!,i' eme(i),!!n (!n")*m!n e()em!n"!n

ene'e,!i!n )e(*"i!n ne"!(!/&!e(!$ &!n (!n")*m!n

+in&!) '!n3*+ )!,*, i&!n! e(&!,!()!n $!,i'

eme(i),!!n BPK 'e$ !!(!+ ene"!) $*)*m ,e'!m!

,!+* ,eme,+e( !n" &i,!m!i)!n )e!&! 'em!"!

e(%!)i'!n (e,i&en/"*e(n*(/*!+i/%!'i)+! ,e'!m!+-

'!m!+n! : +i"! *'!n ,e,*&!$ e(!)$i(n! ,eme,+e(

!n" e(,!n")*+!n.

)einisi ,PS



;2 L@P me(*!)!n !"i!n !n" +i&!) +e(i,!$)!n &!(i I@PS.

I@PS &i,*,*n e(&!,!()!n L@P ?in!' !n" &i+e(im! &!(i

AKN. I@PS &i,*,*n &en"!n m!),*& *n+*) meme(i)!n

in(m!,i $!,i' eme(i),!!n !n" )m(e$en,i ,e'!m!

,!+* ,eme,+e( *n+*) &i+in&!)'!n3*+i 'e$ 'em!"!

e(%!)i'!n ,e,*!i &en"!n )e%en!n"!nn!.

Keterkaitan LPdengan ,PS

;: T!$!!n en*,*n!n I@PS me'i*+i !n+!(! '!in#

1. Peni!!n !$!n I@PS 'e$ AKN

B!$!n I@PS &i,!m!i)!n 'e$ PSP &!n &i,*,*n 'e$

P?P e(&!,!()!n e(min+!!n &!(i Di+!m! Re>!n"

&!n !(!$!n B!&!n.

2. <!'i&!,i !$!n I@PS 'e$ Di(e)+(!+ EPP

B!$!n I@PS &i,!m!i)!n 'e$ AKN )e!&! Di+. EPP

*n+*) &i'!)*)!n >!'i&!,i. <!'i&!,i e(+*3*!n *n+*)KON SEP

mem!,+i)!n )een!(!n ni'!i +em*!n &!n )e,e,*!i!n

)'!,ii)!,i )e'm) &!n 3eni, +em*!n.

:. Pem!$!,!n !$!n I@PS

Pem!$!,!n !$!n I@PS &i'!)*)!n *n+*)

men")'!(ii)!,i $!,i' >!'i&!,i !$!n I@PS 'e$

Di(e)+(!+ EPP &en"!n A*&i+(!+/Pe(%!)i'!n ,e$in""!

&ie('e$ )e,e!)!+!n.

4. Pe(,e+*3*!n I@PS 'e$ B!&!n

I@PS !n" +e'!$ &i,*,*n 'e$ Di(e)+(!+ EPP &i!$!,

&!'!m ,i&!n" BPK *n+*) men&!!+ +!n""!!n

)(e),i &!n e(,e+*3*!n.

Me)!ni,me 'ei$ '!n3*+ +en+!n" en*,*n!n I@PS

men"!5* !&! e(!n")!+ '*n!) +e()!i+.

$ahapanPenyusunan ,PS



E. Tin&ak Lan"!t Ha(il Pemerik(aan

;4 Tin&!) '!n3*+ $!,i' eme(i),!!n !&!'!$ )e"i!+!n &!n/!+!*

)e*+*,!n !n" &i'!)*)!n 'e$ imin!n en+i+!, !n"

&ie(i),! &!n/!+!* i$!) '!in !n" )me+en *n+*)

me'!),!n!)!n (e)men&!,i $!,i' eme(i),!!n. Tin&!)

'!n3*+ !+!, (e)men&!,i BPK %!3i &i'!)*)!n 'e$

imin!n en+i+!, !n" &ie(i),!. Pimin!n en+i+!, !n"

&ie(i),! +e(,e*+ %!3i meme(i)!n 3!%!!n !+!*

en3e'!,!n )e!&! BPK +en+!n" +in&!) '!n3*+ !+!,

(e)men&!,i $!,i' eme(i),!!n ,e'!m!+-'!m!+n! =0$!(i ,e+e'!$ '!(!n $!,i' eme(i),!!n &i+e(im!.

$indak Lan%ut asil Pemeriksaan

;; BPK mem!n+!* e'!),!n!!n +in&!) '!n3*+ +e(,e*+ &!n

me'!()!n )e!&! 'em!"! e(%!)i'!n &!'!m I@PS.

Pem!n+!*!n +in&!) '!n3*+ $!,i' eme(i),!!n !&!'!$

Pemantauan tindak lan%ut hasil

pemeriksaan

(!n")!i!n )e"i!+!n !n"&i'!),!nKON!SE P

)!n ,e5!(! ,i,+em!+i,

'e$ BPK *n+*) menen+*)!n !$%! Pe3!!+ +e'!$

me'!),!n!)!n (e)men&!,i $!,i' eme(i),!!n &!'!m

+en""!n" %!)+* !n" +e'!$ &i+en+*)!n 'e$ *n&!n"-

*n&!n".

S*,+!n,i en"e''!!n TL@P &i!+*( +e(,en&i(i &!'!m

Pe&m!n M!n!3emen Pen*n3!n" Peme(i),!!n PMPP

!n" men!n")*+ +!$!!n# A&mini,+(!,i Tin&!) L!n3*+6

An!'i,i, Tin&!) L!n3*+6 Pem!$!,!n &en"!n En+i+!, !n"

Die(i),!6 Peme(i),!!n Tin&!) L!n3*+6 Pe(,e+*3*!n

Tin&!) L!n3*+.



F. Si(tem Mana"emen M!t! /SMM

;= 1. U%#n Ke&#tn

N*. O+e" SMMP#3"

Te%"#tTn&&n& J6+

D*"

SM

!. Pen*,*n!n

)n,e L@P

Ke+*! Tim Mem!,+i)!n >!'i&i+!,

,*,+!n,i )een!(!n

m!+em!+i, &!n !)*(!,i

!n")! !+!, !$!n

en*,*n!n L@P.

#emar

. Re>i* Kn,e

L@P

Pen"en&!'i

M*+*

Mem!,+i)!n )e+e!+!n

%!)+* ene'e,!i!n L@P

,e,*!i !n" &i+e+!)!n

&!'!m P2.

Chec!li

Pen"en&!'iK

ON SE P

Te)ni,

Me(e>i* )n,e L@P &!n

*,*'!n e'!(!n in(m!,i

(!$!,i! in&i)!,i )e(*"i!n

ne"!(!/&!e(!$ &!n/!+!*

*n,*( i&!n! !!i'! !&!

!n" &i,!m!i)!n 'e$

Ke+*! Tim.

Lem!

5. Pen!m!i!n

Kn,e L@P

&!n

Pe('e$!n

T!n""!!n

&!(i En+i+!,

!n"

Die(i),!

PSP Mem!,+i)!n +!n""!!n

&ie('e$ &!(i en+i+!, ,e,*!i

&en"!n 3!n")! %!)+* !n"

+e'!$ &i+en+*)!n.

• Chec

•

Ren5 A),i



N*. O+e" SMMP#3"

Te%"#tTn&&n& J6+

D*"

SM

&. ?in!'i,!,i

Kn,e L@P

Ke+*! Tim Mene'!!$ +!n""!!n &!n

(en5!n! !),i.

Lem!

Pen"en&!'i

Te)ni,

Me(e>i* $!,i' +e'!!$

+!n""!!n &!n (en5!n! !),i

&!(i Ke+*! Tim

Lem!

Pen"en&!'i

M*+*

Me(e>i* $!,i' +e'!!$

+!n""!!n &!n (en5!n! !),i

&!(i Pen"en&!'i Te)ni,

Lem!

PSP

KON SE P

Me'!)*)!n eme('e$!n

)e!)in!n m*+* *n+*)

mem!,+i)!n en"en&!'i!n

m*+* +e'!$ &i'!)*)!n ,e5!(!

e(3en3!n" 'e$ P?P ,e,*!i

&en"!n SPKM &!n +!$!!n

&!'!m PMP

Chec!li

e. Pe(,e+*3*!n

Kn,e L@P

&!n S*(!+

Ke'*!(

PTP Me(e>i* &!n

men!n&!+!n"!ni S*(!+

Ke'*!(.

n.!.

. Pene(i+!n

&!n

Pene(!$!n

L@P

PSP Mem!,+i)!n )e+e!+!n

%!)+* ene(!$!n L@P.

Chec!li

; 2. A'% D*"ent)#

A'*( &)*men+!,i men""!m!()!n &)*men !n" &i$!,i')!n/&i*+*$)!n ,e(+!

e(in&!$!nn! &!'!m +!$! e'!(!n eme(i),!!n.



PelaporanPemeriksaan

Uraian Anggota TimKetua Tim

PengendaliTeknis

Pengendali

Mutu

Kaau

d/Kasub

audTortama/Kalan Pemberi Tugas

Unit Kerja

Manajemen

Pemeriksaan

Entitas yangDiperiksa

1. Pen!(!nan %n(e$ LHP

%n(e$ LHP

Ri(ala,Pem'a,a(an %n(e$

LHP&enan

PT

Re>i* Un,*(

TP2 +*3*!n F

'in")*

eme(i),!!n2

Pem!$!,!!n

Re>i*

Ke,e,*!i!n

&en"!n SPKN

2. Re5i! %n(e$LHP

%n(e$LHP Ha(ilPem'a,a(

an

%n(e$LHPHa(ilRe5i!

%n(e$LHPHa(ilRe5i!



6. Penam$aian%n(e$ LHPPerle,an

Tana$an &ariEntita( anDi$erik(a

U,*'!n

inB-(m!,i

(!$!,i! &!n

*n,*( i&!n!

Lem'arRe5i!

Re>i*

inB-(m!,i

Checkli

st

ken&alim!t!

S*(!+

Pen"!n+!(

&i,*,*n PSP

S*(!+

Pen"!n+!(

&i+!n&!+!n"!n

i -'e$

T-(+!m!/ Tana$an

Telaa, Tana$an

Re>i* Re>i* %n(e$LHP

%n(e$LHP

A!i'!Di'!)*)!n

Ri(ala,

Pem'a,a(an %n(e$LHP

4. Finali(a(i %n(e$LHP

%n(e$ LHP%n(e$ LHP

%n(e$LHP Lem'a

r

Pen"aminan

M!t!

Lem'ar

Pen"aminan

M!t!

&enanPem'eri T!a(

7. Per(et!"!an%n(e$ LHP

&an S!rat %el!ar

Re>i* Re>i*T!n&!

T!n"!n Pen-m-(!n

%n(e$ LHP %n(e$LHP

%n(e$ LHP

9. Pener'itan&an

Penera,anLHP

K-n,e SK

&i,*,*n -'e$

PSP

P!(!B PSP

&!n P?P !&!

K-n,e SK

BAST

Catatan: Jangka aktu penyusunan !"P disesuaikan dengan jangka aktu yang diatur di dalam P #

KON SEP

Ba,an

LHP TP

%n(e$

LHP

S!ratPenantar

(!$!,i! &!nK!'!n

*n,*( i&!n!

%n(e$

LHP

%n(e$LH

P

S%

LH

P

S% LH

P

S%

%n(e$ LHP

%n(e$ S%

%n(e$LHP

S!ratPenant

ar




BAB 1

SUPLEMENPMP

A. Pemerik(aan Interim8Pen&a,!l!an

1. Pen$3'n

01 Peme(i),!!n in+e(im me(*!)!n !"i!n &!(i

eme(i),!!n )e*!n"!n !n" &i'!)*)!n !&! +!$*n

e(3!'!n !+!* ,ee'*m en+i+!, mene(!$)!n '!(!n

)e*!n"!n )e!&! BPK. Peme(i),!!n in+e(im &!!+

&i'!)*)!n !&! +!$*n e(3!'!n !i+* !&! ,eme,+e( II

,e+e'!$ en+i+!, mene(i+)!n '!(!n )e*!n"!n ,eme,+e( I

!+!* !&! +!$*n !n""!(!n e(i)*+n! n!m*n ,ee'*m

'!(!n )e*!n"!n &i,e(!$)!n 'e$ en+i+!, )e!&! BPK.

)einisi Pemeriksaan

,nterim

02 T*3*!n eme(i),!!n in+e(im !&!'!$ *n+*) meme(i)!nKON SEP

)e,im*'!n $!,i' (e>i* !+!, ee)+i>i+!, ,i,+em

en"en&!'i!n in+e(n &!n )e!+*$!n +e($!&! e(!+*(!n

e(*n&!n"!n ,e(+! meme('e$ &!+! &!n in(m!,i *n+*)

en"em!n"!n e(en5!n!!n eme(i),!!n '!(!n

)e*!n"!n.

$u%uan

Pemeriksaan,nterim

0: Peme(i),!!n en&!$*'*!n !&!'!$ eme(i),!!n '!!n"!n

!&! eme(i),!!n )ine(3! &!n Peme(i),!!n Den"!n

T*3*!n Te(+en+* PDTT !n" &i'!)*)!n &!'!m (!n")!

e(en5!n!!n eme(i),!!n.

)einisi PemeriksaanPendahuluan

04 T*3*!n eme(i),!!n en&!$*'*!n !&! PDTT !&!'!$

*n+*) meme(i)!n eni'!i!n !+!, ee)+i>i+!, ,i,+em

en"en&!'i!n in+e(n &!n eni'!i!n (i,i).

T*3*!n eme(i),!!n en&!$*'*!n &!'!m eme(i),!!n

)ine(3! !&!'!$ *n+*) meme('e$ em!$!m!n en+i+!,

$u%uanPemeriksaanPendahuluan



men"i&en+ii)!,i m!,!'!$ menen+*)!n !(e! )*n5i

menen+*)!n +*3*!n &!n 'in")* eme(i),!!n

menen+*)!n )(i+e(i! eme(i),!!n &!n men"i&en+ii)!,i

3eni, *)+i &!n (,e&*( eme(i),!!n.

2. P#3"-P#3" Te%"#t $' Pee%#")n Inte%# tPen$3'n

0; Peme(i),!!n in+e(im/en&!$*'*!n me'i!+)!n PTP PSP

P?P Uni+ Ke(3! M!n!3emen Peme(i),!!n &!n Bi( TI.

Pe(!n i$!)-i$!) !n" +e()!i+ men"!5* !&! B! II III

&!n I<.

Pihak-pihak $erkait

5. Mneen Pee%#")n Inte%# t Pen$3'n

0= Me)!ni,me e(en5!n!!n &!n e'!),!n!!n eme(i),!!n

in+e(im !+!* en&!$*'*!n men"!5* !&! +!$!!n &!'!m

B! II &!n III.

Mekanisme peren*anaan dan

pelaksanaan pemeriksaan

interim/ pendahuluan

KON SEP

0 Output eme(i),!!n in+e(im !&!'!$ L@P In+e(im &!n

("(!m eme(i),!!n +e(in5i. L@P In+e(im +e(&i(i &!(i

(in")!,!n e),e)*+i "!m!(!n *m*m eme(i),!!n &!n

@!,i' Peme(i),!!n !n" e(i,i +em*!n-+em*!n

)e'em!$!n SPI &!n )e+i&!)!+*$!n +e($!&! e(!+*(!n

e(*n&!n"-*n&!n"!n eni'!i!n (i,i) !+!, !)*n-!)*n

,i"nii)!n ,e(+! ene+!!n +in")!+ m!+e(i!'i+!, &!n $!,i'

e(en5!n!!n *3i e+i).

Be(&!,!()!n L@P In+e(im '!n")!$-'!n")!$ eme(i),!!n

&i(!n5!n" &!n &i,*,*n &!'!m ,*!+* ("(!m

eme(i),!!n. P("(!m eme(i),!!n +e(,e*+ &i"*n!)!n

*n+*) me'!)*)!n en"*3i!n ,*,+!n+i &!'!m

eme(i),!!n +e(in5i.

(utput pemeriksaan

interim



07 Output eme(i),!!n en&!$*'*!n &!'!m PDTT !&!'!$

("(!m eme(i),!!n !n" !)!n &i"*n!)!n &!'!m

me'!)*)!n eme(i),!!n +e(in5i.

Output eme(i),!!n en&!$*'*!n &!'!m eme(i),!!n

)ine(3! !&!'!$ L@P Pen&!$*'*!n. L@P Pen&!$*'*!n

&i"*n!)!n ,e!"!i !$!n )e*+*,!n *n+*) me'!)*)!n

eme(i),!!n +e(in5i. A!i'! &i*+*,)!n *n+*) &i'!)*)!n

eme(i),!!n +e(in5i P?P men*,*n ("(!m

eme(i),!!n &en"!n men"!5* !&! me)!ni,me

en*,*n!n !)e+ ("(!m eme(i),!!n &!'!m B! II.

(utput pemeriksaan pendahuluan

08 Output eme(i),!!n in+e(im/en&!$*'*!n e(,i!+ in+e(n!'

&!n +i&!) &i,!m!i)!n )e!&! en+i+!, eme(i),!!n &!n

'em!"! e(%!)i'!n.

Siat output pemeriksaan

pendahuluan/ interim

B. Pemerik(aan Tematik

1. Pen$3'n

10 Peme(i),!!n Tem!+i) !&!'!$ eme(i),!!n &i '*!(

eme(i),!!n )e*!n"!n &!n &i'!)*)!n ,e,*!i +em! !n"

+e(&!!+ !&! Kei3!)!n &!n S+(!+e"i Peme(i),!!n BPK

!+!, ("(!m eme(in+!$ &!'!m ,*!+* i&!n" !n"

&i,e'en""!(!)!n 'e$ e(!"!i en+i+!, eme(i),!!n.

Peme(i),!!n Tem!+i) e(,i!+ 'in+!, AKN &!n &!!+

me(*!)!n 3eni, eme(i),!!n )ine(3! m!**n

eme(i),!!n &en"!n +*3*!n +e(+en+*.

)einisi pemeriksaan

tematik

11 Peme(i),!!n Tem!+i) !n" me'i!+)!n ee(!! AKN

&!n/!+!* BPK K!n+( Pe(%!)i'!n &i'!)*)!n &en"!n

+*3*!n *n+*) men&!!+)!n )e,im*'!n eme(i),!!n

!n" )m(e$en,i ,e(+! &!'!m (!n")! ei,ien,i ,*me(

&!! eme(i),!!n !i) &!(i ,i,i i!! m!**n eme(i),!

$u%uan pemeriksaan

tematik

KON SEP



,e(+! ee)+ii+!, (,e, eme(i),!!n !"!( &i$!,i')!n

eme(i),!!n !n" e()*!'i+!,.

12 Peme(i),!!n Tem!+i) memi'i)i &*! ,)em! !i+*#

1 S)em! De)n,en+(!,i

Peme(i),!!n +em!+i) &en"!n ,)em! &e)n,en+(!,i

!&!'!$ eme(i),!!n !n" &i'!)*)!n 'e$#

!. AKN K(&in!+( +e($!&! en+i+!, eme(i),!!n

*,!+ !n" men"e'*!()!n )ei3!)!n

em!n"*n!n6

. AKN Pe'!),!n! +e($!&! en+i+!, eme(i),!!n

*,!+ !n" +e(&!!+ &i &!e(!$ ,e!"!i in,+!n,i

>e(+i)!' eme(in+!$ *,!+.

Se'*(*$ )ei3!)!n +e)ni, +e()!i+ e'!),!n!!n

eme(i),!!n +em!+i) &en"!n ,)em! &e)n,en+(!,iKON SEP

e(!&! !&! AKN K(&in!+(. AKN Pe'!),!n!

e(e(!n ,e!"!i e'!),!n! &!(i )ei3!)!n +e)ni,

+e(,e*+.

)ua Skema

Pemeriksaan$ematik

2 S)em! De,en+(!'i,!,i

Peme(i),!!n +em!+i) &en"!n ,)em! &e,en+(!'i,!,i

!&!'!$ eme(i),!!n !n" &i'!)*)!n 'e$#

!. AKN K(&in!+( +e($!&! eme(i),!!n *,!+

!n" men"e'*!()!n )ei3!)!n em!n"*n!n6

. AKN Pe'!),!n! +e($!&! en+i+!, eme(i),!!n

&!e(!$ !n" men3!'!n)!n )ei3!)!n &!(i en+i+!,

eme(in+!$ *,!+.

M!,in"-m!,in" AKN &!n/!+!* K!n+( Pe(%!)i'!n

!n" e(e(!n &!'!m eme(i),!!n +em!+i) &en"!n



,)em! &e,en+(!'i,!,i memi'i)i )e%en!n"!n ,ee(+i

!n" &i3e'!,)!n !&! B! II III &!n I< )e5*!'i &!'!m

$!' enen+*!n +*3*!n &!n $!(!!n eme(i),!!n.

2. P#3"-P#3" Te%"#t

1: Peme(i),!!n Tem!+i) me'i!+)!n ,!+* AKN ,e!"!i AKN

K(&in!+( &!n ,!+* !+!* 'ei$ AKN '!inn! ,e!"!i

AKN Pe'!),!n!.

Pihak-pihak $erkait

14 AKN K(&in!+(

AKN K(&in!+( !&!'!$ AKN P*,!+ !n" memi'i)i(+'i eme(i),!!n +e()!i+ '!n",*n" &en"!n +em!

eme(i),!!n +em!+i) !+!* &en"!n )!+! '!in memi'i)i

+*"!, &!n *n",i *n+*) me'!)*)!n eme(i),!!n !&!

en+i+!, *,!+ !n" men3!&i e(*m*, )ei3!)!n ("(!m

eme(in+!$ !n" !)!n &ie(i),!.

AKN Koordinator

1; AKN K(&in!+( e(+*"!, *n+*)#

KON SEP

$ugas AKNKoordinator

1. Memen+*) +im e(,i!!n eme(i),!!n +em!+i) *n+*)

men"$!,i')!n P26

2. Men*,*n P2 Tim Pe(,i!!n Peme(i),!!n. P2

+e(,e*+ &i"*n!)!n ,e!"!i !5*!n !"i AKN +e()!i+

'!inn!6

:. Men*,*n me)!ni,me )m*ni)!,i &!n )(&in!,i!n+!( +im6

4. Men")(&in!,i)!n ,*,*n!n +im eme(i),!6

;. Men")n,'i&!,i)!n )n,e L@P6

=. Me'!)*)!n en"*(*,!n !&mini,+(!,i eme(i),!!n

,e,*!i en"!n""!(!nn!6



1= AKN Pe'!),!n!

AKN Pe'!),!n! &!!+ e(*! AKN P*,!+ m!**n K!n+(

Pe(%!)i'!n !n" memi'i)i +*"!, &!n *n",i *n+*)

me'!)*)!n eme(i),!!n !&! en+i+!, !n" men3!'!n)!n

)ei3!)!n !+!, ("(!m eme(in+!$ !n" !)!n &ie(i),!

,e,*!i +em! eme(i),!!n +em!+i).

$ugas AKNPelaksana

1 AKN Pe'!),!n! e(+*"!, *n+*)#

1. Men"*,*')!n P?P !n" !)!n +e('i!+ &!'!m +im

e(,i!!n eme(i),!!n &!n +im eme(i),!!n6

2. Un+*) eme(i),!!n +em!+i) ,)em! &e,en+(!'i,!,i

+*(*+ ,e(+! &!'!m e(,i!!n eme(i),!!n6

:. Un+*) eme(i),!!n +em!+i) ,)em! &e)n,en+(!,i

meme(i)!n m!,*)!n !+!, ("(!m eme(i),!!n

+em!+i).

$ugas AKNPelaksana

KON SE P

17 9n+$ eme(i),!!n +em!+i) &en"!n S)em!

De,en+(!'i,!,i !&!'!$ eme(i),!!n P!3!) &i Ben&!$!(!

Pen"e'*!(!n.

1. AKN II ,e!"!i AKN K(&in!+(.

AKN II memi'i)i (+'i *n+*) me'!)*)!n

eme(i),!!n !&! Kemen+e(i!n Ke*!n"!n !n"

e(e(!n ,e!"!i en*,*n )ei3!)!n P!3!) P*,!+.

2. AKN I III I< < <I <II ,e!"!i AKN Pe'!),!n! &!n

&!!+ &i'i!+)!n !!i'! 'in")* eme(i),!!n

+e(m!,*) !&! Kemen+e(i!n/Lem!"! '!inn!.

:. K!n+( Pe(%!)i'!n ,e!"!i AKN Pe'!),!n!

BPK K!n+( Pe(%!)i'!n !n" memi'i)i (+'i *n+*)

me'!)*)!n eme(i),!!n !&! en+i+!, eme(in+!$ &!e(!$.

4ontoh pemeriksaan

tematik denganskema

dekonsentrasi



18 9n+$ eme(i),!!n +em!+i) &en"!n S)em!

De,en+(!'i,!,i !&!'!$ eme(i),!!n &!n! BOS.

1. AKN <I ,e!"!i AKN K(&in!+(.

AKN <I memi'i)i (+'i *n+*) me'!)*)!n

eme(i),!!n !&! Kemen+e(i!n Pen&i&i)!n N!,in!'

!n" e(e(!n ,e!"!i en*,*n )ei3!)!n &!n!

BOS *n+*) ,e'*(*$ In&ne,i!.

2. K!n+( Pe(%!)i'!n ,e!"!i AKN Pe'!),!n!

K

!

n

+

(

P

e

(

%!

)

i'

!

n

m

e

m

i'

i

)

i

(

+

'i



*n+*) me'!)*)!n eme(i),!!n !&! en+i+!,

eme(in+!$ &!e(!$ !n" e(e(!n ,e!"!i en""*n!

&!n! BOS.

4ontoh pemeriksaan

tematik denganskema

desentralisasi

5. O%&n#))# Pee%#")n Tet#"

20 S*,*n!n ("!ni,!,i eme(i),!!n +em!+i) +e(&i(i &!(i Susunan organisasi pemeriksaan

PTP P?P &!n PSP &en"!n +*"KON

SE!P

, &!n +!n""*n" 3!%! tematik

m!,in"-m!,in" ,ee(+i !n" +e'!$ &i3e'!,)!n &!'!m B!

I II III &!n I< PMP.

21 D!'!m ,*,*n!n ("!ni,!,i +im eme(i),! !&!

eme(i),!!n &en"!n ,)em! &e)n,en+(!,i Pen"en&!'i

M*+* !&! AKN K(&in!+( e(e(!n ,e!"!i

Pen!n""*n" J!%! &!n Pen"en&!'i M*+* !&! AKN

Pe'!),!n! e(e(!n ,e!"!i !)i' Pen!n""*n" J!%!

Peme(i),!!n.

Se&!n")!n ,*,*n!n ("!ni,!,i +im eme(i),! !&!

eme(i),!!n &en"!n ,)em! &e,en+(!'i,!,i ,!m! ,ee(+i

,*,*n!n ("!ni,!,i +im eme(i),! !&! eme(i),!!n

!&! *m*mn!.

Pengendali Mutu



22 K(&in!,i &i'!)*)!n 'e$ AKN P*,!+ &!n K!n+(

Pe(%!)i'!n !i) )(&in!,i $(in+!' m!**n )(&in!,i

>e(+i)!' 'e$ P?P m!**n PSP !n" +e('i!+.

Koordinasi AKNPusat dan

Per&akilan

2: K(&in!,i @(in+!' P?P !n+!(! AKN K(&in!+( &!n

AKN Pe'!),!n! e(!&! !&! +in")!+ Pen"en&!'i M*+*

Pen"en&!'i Te)ni, &!n Ke+*! Tim men"en!i

e'!),!n!!n +*"!, &!n +!n""*n" 3!%!n! ,e,*!i

&en"!n e(!nn! m!,in"-m!,in" &!'!m ("!ni,!,i +im.

K(&in!,i &i'!)*)!n &!'!m (!n")!#

1. Me(*m*,)!n )n,e ("(!m eme(i),!!n +em!+i)6

2. Men&i,)*,i)!n +e)ni) eme(i),!!n '!!n"!n !n"

&ie('*)!n6

:. Men&i,)*,i)!n in&i)!,i +em*!n &!n e('!)*!n !n"

&ie('*)!n !"!( +e(3!&i )e,e(!"!m!n (,e&*(6

4. Me(*m*,)!n ,i,+em!+i)! +em* KON SE P!n &!'!m L@P6

;. Men*,*n '!(!n "!*n"!n6=. Me(*m*,)!n (e)men&!,i eme(i),!!n.

Koordinasi ori5ontal P'P

antara AKNKoordinator dan AKN Pelaksana

24 K(&in!,i @(in+!' PSP !n+!( AKN K(&in!+( &!n

AKN Pe'!),!n! e(!&! !&! +in")!+#

1. Ke!'! S*!*&i+(!+ !&! AKN P*,!+ !n" e(+in&!)

,e!"!i AKN K(&in!+( &en"!n Ke!'!

S*!*&i+(!+ !&! AKN P*,!+ '!inn! &!n/!+!*

Ke!'! A*&i+(!+ &i K!n+( Pe(%!)i'!n !n" e(+in&!)

,e!"!i AKN Pe'!),!n!6

2. Ke!'! A*&i+(!+ !&! AKN P*,!+ !n" e(+in&!)

,e!"!i AKN K(&in!+( &en"!n Ke!'! A*&i+(!+

!&! AKN P*,!+ '!inn! &!n/!+!* K!'!n !n"

e(+in&!) ,e!"!i AKN Pe'!),!n!.

Koordinasi ori5ontal PSP

antar AKNKoordinator dan AKN Pelaksana



K(&in!,i $(in+!' PSP &i'!)*)!n &!'!m (!n")!#

1. Pen"e''!!n ,*me( &!! eme(i),!!n.

2. Pen3!min!n m*+* eme(i),!!n ,e,*!i &en"!n +im

!n" e(!&! &!'!m 'in")* +!n""*n" 3!%!n!.

5. Mneen Pee%#")n Tet#"

. Pe%en(nn Pee%#")n

2; Be(&!,!()!n Kei3!)!n &!n S+(!+e"i Peme(i),!!n

BPK AKN K(&in!+( men"ini,i!,i eme(i),!!n

+em!+i) &en"!n me(en5!n!)!n eme(i),!!n ,e,*!i

&en"!n +!$!!n &!'!m PMP.

,nisiasi pemeriksaan

tematik

2= Ren5!n! )e*+*$!n ,*me( &!! !n" &i"*n!)!n

*n+*) eme(i),!!n +em!+i) &i&i,)*,i)!n ,!+* +!$*n

,ee'*mn! !&! )e"i!+!n Pen*,*n!n RKP 'e$

AKN K(&in!+( e(,!m! &en"!n AKN Pe'!),!n!.

Bi!! eme(i),!!n +em!+i) &ie!n)!n )e!&!

m!,in"-m!,in" AKN ,e,*!i &en"!n ,*me( &!!

!n" &i"*n!)!n *n+*) )ee('*!n eme(i),!!n

+e(,e*+. Pen"!+*(!n +e()!i+ Pen*,*n!n RKP

me(*3*) )e!&! PMPP.

Sumber daya pemeriksaan

tematik

2 D!'!m e(en5!n!!n eme(i),!!n +em!+i) ,)em!

&e)n,en+(!,i AKN K(&in!+( memen+*) TPP

!n" +e(&i(i &!(i P?P !n" e(!,!' &!(i AKN

K(&in!+(.

Se&!n")!n !&! e(en5!n!!n eme(i),!!n +em!+i)

&en"!n ,)em! &e,en+(!'i,!,i AKN K(&in!+(

memen+*) TPP !n" +e(&i(i &!(i P?P !n" e(!,!'

&!(i AKN K(&in!+( m!**n P?P !n" e(!,!'

&!(i AKN Pe'!),!n!.

$PP

KON SE P



27 PTP !n" mem!%!$i AKN K(&in!+( e(e(!n

men!n&!+!n"!ni @!(!!n Pen*"!,!n &!n S*(!+

T*"!, Peme(i),!!n Tem!+i).

Peran P$P

28 PSP AKN K(&in!+( e()(&in!,i &en"!n PSP

AKN Pe'!),!n! &!'!m $!' en*,*n!n +im

eme(i),!!n. PSP AKN Pe'!),!n! meme(i)!n

*,*'!n +im eme(i),! )e!&! PSP AKN K(&in!+(.

Koordinasi PSP

:0 Pe(!n P?P !&! AKN K(&in!+( &!'!m +!$!

e(en5!n!!n eme(i),!!n +em!+i) +i&!) e(e&!

&en"!n e(!n !&! e(en5!n!!n eme(i),!!n

*m*mn! ,ee(+i !n" &i3e'!,)!n !&! B! II PMP.

Un+*) eme(i),!!n +em!+i) &en"!n ,)em!

&e,en+(!'i,!,i +e(&!!+ +!m!$!n e(!n ,e!"!i

e(i)*+.

Peran P'P pada AKN Koordinator

KON SE P

!. Mem!,+i)!n )e,e'!(!,!n ("(!m eme(i),!!n

AKN K(&in!+( &en"!n ("(!m eme(i),!!n

AKN Pe'!),!n!.

. Mem!,+i)!n )e,e,*!i!n ,e'*(*$ ("(!m

eme(i),!!n &en"!n $!(!!n en*"!,!n.

:1 Pe(!n P?P !&! AKN Pe'!),!n! &!'!m +!$!

e(en5!n!!n eme(i),!!n +em!+i) +i&!) e(e&!

&en"!n e(!n !&! e(en5!n!!n eme(i),!!n

*m*mn! ,ee(+i !n" &i3e'!,)!n !&! B! II PMP

&en"!n +!m!$!n e(!n ,e!"!i e(i)*+.

!. Men*,*n *,*'!n +im eme(i),! &!(i AKN

Pe'!),!n!.

. Un+*) eme(i),!!n +em!+i) &en"!n ,)em!

Peran P'P pada AKN Pelaksana



&e)n,en+(!,i P?P &!!+ meme(i)!n m!,*)!n

!+!, )n,e ("(!m eme(i),!!n !n" &i,*,*n

'e$ AKN K(&in!+(.

:2 Output e(en5!n!!n eme(i),!!n +em!+i) !&!'!$

("(!m eme(i),!!n +em!+i).

(utput peren*anaan pemeriksaan

tematik

:: Pen"en&!'i!n &!n em!,+i!n m*+* !n" &i'!)*)!n

'e$ +i! e(!n &!'!m e(en5!n!!n eme(i),!!n

,!m! ,ee(+i !n" +e'!$ &i3e'!,)!n !&! B! II PMP

&en"!n +!m!$!n ,e!"!i e(i)*+.

Pengendalian dan pemastian mutu

N*. Pe%n Tn&&n& J6+D*"en

SMM

A. Pee%#")n Tet#" S"e De"*n)ent%)#

PSP AKN

K(&in!+(

KON SEP

Me(e>i* &!n mene+*3*i ,*,*n!n +im

eme(i),! &!(i AKN K(&in!+( &!n

AKN Pe'!),!n!.

Lem!(

&i,,i,i

PSP AKN

Pe'!),!n!

Me(e>i* *,*'!n +im eme(i),! AKN

Pe'!),!n!

Lem!(

&i,,i,i.

B. Pee%#")n Tet#" S"e De)ent%'#))#

PM ,e!"!iPen!n""*n"

J!%! !&!

AKN K(&in!+(

!. Men"!(!$)!n en*,*n!n("(!m eme(i),!!n.

. Men"e>!'*!,i !!)!$ ("(!m

eme(i),!!n +e'!$ &!!+

memen*$i +*3*!n $!(!!n &!n

'in")* eme(i),!!n.

Lem!( Re>i*



+. Pe'")nn Pee%#")n

:4 AKN K(&in!+( &!n AKN Pe'!),!n! ,e5!(!

e(,!m!!n me'!)*)!n eme(i),!!n '!!n"!n

,e,*!i &en"!n +!$!!n &!'!m PMP.

PelaksanaanPemeriksaan

$ematik

:; Pe(!n PTP P?P &!n PSP !&! AKN K(&in!+(

&!n Pe'!),!n! &!'!m +!$! e'!),!n!!n

eme(i),!!n +em!+i) +i&!) e(e&! &en"!n e(!n

!&! e'!),!n!!n eme(i),!!n *m*mn! ,ee(+i

!n" &i3e'!,)!n !&! B! III PMP.

Peran P$P6 P'P6dan PSP

:= Se'!m! eme(i),!!n '!!n"!n Ke+*! Tim

Pen"en&!'i Te)ni, &!n Pen"en&!'i M*+* !n+!( AKN

K(&in!+( &!n Pe'!),!n! ,!'in" e()(&in!,i

,e,*!i &en"!n +*"!, &!n +!n""*n" 3!%!n! &!'!m

$!' e'!),!n!!n eme(i),!!n.

Koordinasi dalamtahap pelaksanaan

pemeriksaan

KON SE P

: Output !n" &i$!,i')!n &!(i e'!),!n!!n

eme(i),!!n !&!'!$ LAPPL KKP ,e(+! +em*!n

eme(i),!!n +em!+i) !n" e(!,!' &!(i +em*!n

eme(i),!!n !n" &i$!,i')!n 'e$ +im !n" e(!,!'

&!(i AKN K(&in!+( m!**n AKN Pe'!),!n!.

(utput

:7 Pen"en&!'i!n &!n em!,+i!n m*+* !n" &i'!)*)!n

'e$ +i! e(!n &!'!m e'!),!n!!n eme(i),!!n

,!m! ,ee(+i !n" +e'!$ &i3e'!,)!n !&! B! III

PMP.

Sistem Mana%emenMutu Pelaksanaan

Pemeriksaan

(. Pe'!*%n Pee%#")n

:8 K(&in!,i &!'!m +!$! e'!(!n eme(i),!!n

&i'!)*)!n +e($!&! )n,e L@P. Pen"en&!'i M*+*

Pen"en&!'i Te)ni, &!n Ke+*! Tim &!(i AKN

Koordinasi padatahap pelaporan

pemeriksaantematik





44 Pene(!$!n L@P )e!&! Lem!"! Pe(%!)i'!n

&!n En+i+!, Peme(i),!!n &i'!)*)!n 'e$ AKN

K(&in!+(.

2 Pe'!*%n Pee%#")n Tet#" $en&nS"e De"*n)ent%)#

4; Output e'!(!n eme(i),!!n +em!+i) &en"!n

,)em! &e)n,en+(!,i +e(&i(i &!(i L@P P!(,i!'

&!n L@P G!*n"!n. L@P !(,i!' &i,*,*n 'e$

m!,in"-m!,in" AKN &!n/!+!* K!n+(

Pe(%!)i'!n !n" +e('i!+. Se&!n")!n L@PG!*n"!n &i,*,*n 'e$ AKN K(&in!+(

&i!n+* &en"!n AKN Pe'!),!n!.

Proses penyusunanLP

4= P(,e, en*,*n!n ,!m!i &en"!n

ene(!$!n L@P P!(,i!' )e!&! en+i+!, &!n

'em!"! e(%!)i'!n &!KON SE P e(!$

&i'!)*)!n &en"!n(,e, ,ee(+i &i3e'!,)!n !&! B! I<.

Proses penyusunanLP Parsial

4 PSP AKN K(&in!+( men*,*n &!n

men!n&!+!n"!ni ,*(!+ en"!n+!( )n,e L@P

G!*n"!n *n+*) &i,!m!i)!n )e!&! 'em!"!

e(%!)i'!n *,!+.

Penyusunan dan penandatanganan

surat pengantar konsep LP

47 Pene(!$!n L@P G!*n"!n )e!&! Lem!"!

Pe(%!)i'!n &!n En+i+!, Peme(i),!!n P*,!+

&i'!)*)!n 'e$ AKN K(&in!+(.

Penyerahan LP7abungan



48 Pen"en&!'i!n &!n em!,+i!n m*+* !n" &i'!)*)!n 'e$

+i! e(!n &!'!m e'!(!n eme(i),!!n ,!m! ,ee(+i

!n" +e'!$ &i3e'!,)!n !&! B! I< PMP &en"!n

+!m!$!n ,e!"!i e(i)*+.

N*. Pe%n Tn&&n& J6+ D*"e

A. Pee%#")n Tet#" S"e De"*n)ent%)#

1. PM

,e!"!i PJ

- Mem!,+i)!n )e+e!+!n %!)+* ene'e,!i!n

L@P ,e,*!i !n" &i+e+!)!n &!'!m P2.

Chec!list

- Mem!,+i)!n !$%! Kn,e L@P +e(e!,

&!(i )e,!'!$!n ene(!!n ,+!n&!(.

Lem!( Re

- Me(e>i* $!,i' +e'!!$ +!n""!!n &!n

(en5!n! !),i &!(i Pen"en&!'i M*+* ,e!"!i

PJ.

Lem!( Re

- Mene+*3*i K-nKON SE P ,e

L@P &en"!n men!n&!+!n"!ni

Lem!( Re

N*. Pe%n Tn&&n& J6+ D*"e

B. Pee%#")n Tet#" S"e De)ent%'#))#

Pen"!+*(!n SMM *n+*) eme(i),!!n +em!+i) ,)em! &e,en+(!'i,!,i ,!m!

en"!+*(!n SMM !&! B! I<.

#. Pemerik(aan )n #all

1. Pen$3'n

;0 Peme(i),!!n on call !&!'!$ en*"!,!n eme(i),!!n

+!m!$!n !n" &i'!)*)!n !+!, e(min+!!n B!&!n !+!*

em!n")* )een+in"!n BPK '!inn!. Peme(i),!!n on

call &!!+ me(*!)!n eme(i),!!n )ine(3! m!**n

eme(i),!!n &en"!n +*3*!n +e(+en+*.

)einisi Pemeriksaan (n

4all



;1 Pe(min+!!n eme(i),!!n on call +i&!) ,e'!'* &!!+

&ien*$i 'e$ BPK )!(en! BPK memi'i)i (i(i+!, +em!

eme(i),!!n !n" +e(5!n+*m &!'!m Kei3!)!n

Peme(i),!!n BPK. Pe(min+!!n eme(i),!!n on call

&!!+ &ien*$i ,e!n3!n"#

!.

P

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n+in" &!n men&e,!) *n+*) &i'!)*)!n )!(en! &!m!)

$!,i' eme(i),!!n +e()!i+ '!n",*n" &en"!n

)e,e3!$+e(!!n &!n )em!)m*(!n (!)!+ In&ne,i!

,e(+! +e($!&! en"e''!!n &!n +!n""*n" 3!%!

)e*!n"!n ne"!(!6

. Tem! eme(i),!!n m!,i$ ,e,*!i &en"!n (i(i+!,

eme(i),!!n BPK !n" +e(5!n+*m &!'!m Kei3!)!n

Peme(i),!!n BPK.

5. BPK memi'i)i ,*me( &!! &!'!m $!' !n""!(!n &!n

Kebi%akanPemeriksaan (n

4all

e(,ni' !n" 5*)*

eme(i),!!n +e(,e*+.

KON SEP*n+*) me'!),!n!)!n

&. Ti&!) e(i,i) +e($!&! in&een&en,i &!n in+e"(i+!,

BPK.

;2 Pe(min+!!n eme(i),!!n on call !n" &ini'!i &!!+

&ien*$i 'e$ BPK &!!+ &i'!),!n!)!n !&! +!$*n

!n""!(!n !n" ,e&!n" e(3!'!n !+!* !&! +!$*n

!n""!(!n e(i)*+n! e("!n+*n" &!(i *("en,i &!n

)een+in"!n eme(i),!!n +e(,e*+ !"i (!)!+ In&ne,i!.

aktu PemenuhanPemeriksaan (n

4all

;: Pe(min+!!n eme(i),!!n on call $!(*, &i,!m!i)!n

,e5!(! +e(+*'i, )e!&! BPK &en"!n &i,e(+!i !'!,!n-

!'!,!n e('*n! &i'!)*)!n eme(i),!!n +e(,e*+.

$ata 4araPermintaan

Pemeriksaan (n4all



2. P#3"-P#3" Te%"#t Pee%#")n On Call

;4 Pi$!)-i$!) ,ee(+i P?P &!n PSP !n" +e('i!+ &!'!m

e(en5!n!!n e'!),!n!!n &!n e'!(!n eme(i),!!n

on call memi'i)i e(!n !n" ,!m! &en"!n i$!)-i$!)

!n" +e('i!+ &!'!m eme(i),!!n (*+in ,ee(+i &i3e'!,)!n

&!'!m B! I II III &!n I<.

Peran P'P danPSP

;; B!&!n memi'i)i e(!n mene+*3*i m!**n men'!)

e(min+!!n eme(i),!!n on call &en"!n

meme(+im!n")!n m!,*)!n T(+!m!/K!'!n +e()!i+.

Pe(,e+*3*!n !+!* en'!)!n !+!, e(min+!!n

eme(i),!!n +e(,e*+ )em*&i!n &i,!m!i)!n ,e5!(!

+e(+*'i, )e!&! i$!) !n" men"!3*)!n e(min+!!n

&i,e(+!i &en"!n !'!,!n-!'!,!n e(,e+*3*!n !+!*

en'!)!n.

Peran !adan

KON SEP

;= Uni+ Ke(3! M!n!3emen Peme(i),!!n memi'i)i e(!n

men5!+!+ &!n men"!&mini,+(!,i)!n ,e'*(*$ e(min+!!n

eme(i),!!n on call &!'!m ,e*!$ dataase ,e!"!i

!$!n (ee(en,i e(min+!!n e(i)*+n! !"i

T(+!m!/K!'!n *n+*) meme(i)!n m!,*)!n )e!&!

B!&!n.


Pemeriksaan

5. Me"n#)e Pee%#")n On Call

; Pen"!n""!(!n e(en5!n!!n eme(i),!!n on call

&i3e'!,)!n !&! POS Pe(en5!n!!n T!$*n!n.

Penganggaran

;7 D!'!m $!' e(min+!!n e(!,!' &!(i Lem!"! Pe(%!)i'!n

BPK me'!)*)!n )n,*'+!,i &en"!n Lem!"! Pe(%!)i'!n

,ee'*m &i'!)*)!nn! eme(i),!!n on call *n+*)

mene,*!i)!n +*3*!n eme(i),!!n &en"!n e(min+!!n

em!n")* )een+in"!n +e(,e*+.

Konsultasi denganLembaga

Per&akilan



;8 P(,e&*( e(en5!n!!n e'!),!n!!n &!n e'!(!n

eme(i),!!n on call men"!5* )e!&! B! II III &!n I<.

Prosedur pemeriksaan

D. Peman3aatan %AP an Beker"a Unt!k Dan Ata( Nama BP%

1. Pen$3'n

=0 Peme(i),!!n *n+*) &!n !+!, n!m! BPK !&!'!$

eme(i),!!n !n" &i'!)*)!n &en"!n mem!n!!+)!n

K!n+( A)*n+!n P*'i) KAP !n" memen*$i

e(,!(!+!n !n" &i+en+*)!n 'e$ BPK.

)einisi Pemeriksaan +ntuk

dan Atas Nama!PK

=1 Pem!n!!+!n KAP !n" e)e(3! *n+*) &!n !+!, n!m!

BPK &i'!)*)!n ,e!"!i *!! *n+*) menin")!+)!n e(!n

&!n )ine(3! BPK menin")!+)!n )e+e!+!n %!)+*

e'!),!n!!n eme(i),!!n )e*!n"!n &!n *n+*)

menin")!+)!n ei,en,i e'!n3! ne"!(! ,e(+! men&(n"

+e(3!&in! !nowledge transfer !n+!(! BPK &en"!n KAP.

$u%uan

=2 Pem!n!!+!n KAP *n+*) &!n !+!, n!m! BPK &!!+

&i'!)*)!n 3i)! AKN/Pe(%!)i'!n +i&!) memi'i)i !+!* +i&!)

5*)* memi'i)i eme(i),! !n" memen*$i )me+en,i

&!n memen*$i )&e e+i) ,e(+! ,+!n&!( *m*m &!'!m

SPKN.

Prakondisi

=: AKN/Pe(%!)i'!n menen+*)!n (i(i+!, 3e) !n" !)!n

&ie(i),! 'e$ KAP *n+*) &!n !+!, n!m! BPK &en"!n

meme(+im!n")!n#

1. Jeni, eme(i),!!n !n" %!3i &i'!)*)!n BPK6

2. Tin")!+ (i,i) *("en,i &!n/!+!* &!m!) !i) 3!n")!

en&e) !+!**n 3!n")! !n3!n".

Penentuan prioritasob%ek pemeriksaan

=4 KAP !n" e)e(3! *n+*) &!n !+!, n!m! BPK %!3i

+e(&!+!( &i BPK &!n $!(*, memen*$i e(,!(!+!n !n"

Ketentuan KAP

yang dapat beker%auntuk dan atas

KON SE P





4. Me'!),!n!)!n en3!min!n m*+* !+!, e)e(3!!n

KAP.

=8 P?P memi'i)i e(!n *n+*) me'!),!n!)!n en*"!,!n,e,*!i e(!nn! &!'!m ,*(!+ +*"!, eme(i),!!n.

Peran P'P

0 Di(e)+(!+ EPP memi'i)i e(!n mene&i!)!n &!+! KAP

+e(&!+!( &i BPK &!n me'!)*)!n em!n+!*!n !+!, KAP

!n" +e(&!+!( &i BPK.

Peran )irektorat PP

1 Di(e)+(!+ PSMK memi'i)i e(!n me'!)*)!n em!$!,!n

&en"!n PSP &!n Bi( Ke*!n"!n +e()!i+ !n""!(!n !+!*

i!! eme(i),!!n KAP.

Peran )irektorat PSMK

2 Bi( Ke*!n"!n memi'i)i e(!n mene+!)!n

!n""!(!n/i!! eme(i),!!n !+!, em!n!!+!n KAP.

Peran !iroKeuangan

: PPBJ memi'i)i e(!n me'!),!n!KON SE P)!n (,e,en"!&!!n

!(!n" &!n 3!,! ,e,*!i )e+en+*!n !n" e('!)*.

Peran PP!

4 KAP memi'i)i e(!n me'!)*)!n eme(i),!!n ,e,*!i

&en"!n ,+!n&!( &!n e&m!n eme(i),!!n !n" e('!)*

&i BPK.

Peran KAP

5. O%&n#))# T# Pee%#")

; S*,*n!n ("!ni,!,i eme(i),!!n &en"!n mem!n!!+)!nKAP !n" e)e(3! *n+*) &!n !+!, n!m! BPK +e(&i(i &!(i

PTP P?P &!n PSP &en"!n +*"!, &!n +!n""*n" 3!%!

m!,in"-m!,in" ,ee(+i !n" +e'!$ &i3e'!,)!n &!'!m B! I

II III &!n I< PMP.

Susunanorganisasi tim pemeriksa

= D!'!m ,*,*n!n ("!ni,!,i eme(i),!!n KAP !n"

e)e(3! *n+*) &!n !+!, n!m! BPK Pen!n""*n" J!%!&ie(!n)!n 'e$ Pen"en&!'i M*+* !n" e(!,!' &!(i BPK.

Penanggung a&ab



Ji)! BPK mem!n&!n" eme(i),!!n !n" &i'!)*)!n 'e$

+im eme(i),! KAP Pen"en&!'i Te)ni, Ke+*! Tim &!n

An""+! Tim &ie(!n)!n 'e$ !*&i+( KAP +i&!)

mem!&!i Pen"en&!'i M*+* BPK &!!+ men*"!,)!n P?P*n+*) me!n+* +im eme(i),! KAP.

4. Me"n#)e Pee%#")n Unt" Dn At) N BPK O'e3 KAP

. Pe%en(nn Pee%#")n

Pe(en5!n!!n eme(i),!!n 'e$ KAP !n" e)e(3!

*n+*) &!n !+!, n!m! BPK ,e5!(! *m*m men"i)*+i

)e+en+*!n !&! PMP )e5*!'i#

! Pen*,*n!n ,*(!+ +*"!, eme(i),!!n &i'!)*)!n

'e$ AKN/Pe(%!)i'!n +e()!i+6

P("(!m Peme(i),!!n &!!+ &i,*,*n 'e$ KAP

&en"!n men&!!+)!n review &!n e(,e+*3*!n

&!(i en!n""*n" 3!%! KON,SE P e5!(!

e(3en3!n". @!,i' review &!!+ meme('*!,

men!m!$ !+!* men"*(!n"i (,e&*(

&!'!m ("(!m

eme(i),!!n.

Mekanisme peren*anaan

pemeriksaan oleh

KAP

+. Pe'")nn Pee%#")n

7 Pe'!),!n!!n eme(i),!!n &!n en"en&!'i!n m*+*

&i'!)*)!n ,e,*!i &en"!n B! III &!n e&m!n

+e()!i+.

Mekanisme pelaksanaan

pemeriksaan olehKAP

(. Pe'!*%n Pee%#")n

8 Kn,e L@P &!n KKP %!3i &i,e(!$)!n 'e$ Tim

Peme(i),! ,e5!(! e(3en3!n" )e!&! en!n""*n"

3!%! ,e+e'!$ e)e(3!!n '!!n"!n &i,e'e,!i)!n &!n

&in!+!)!n &i+e(im! BPK.



70 Pe'!(!n eme(i),!!n &!n en"en&!'i!n m*+*

&i'!)*)!n ,e,*!i &en"!n B! I<.

D!'!m (!n")! enen+*!n ini $!,i' eme(i),!!n

BPK &!!+ memin+! en3e'!,!n )e!&! KAP *n+*)

&!!+ meme(i)!n )e!)in!n !n" mem!&!i !+!,

)n,e L@P.

PermintaanPen%elasan dalam

hal Penentuan(pini

71 BPK e(%en!n" *n+*) men!+!)!n en&!!+ &!n

men!n&!+!n"!i L!(!n A*&i+( In&een&en

e,e(+! L@P !+!, eme(i),!!n !n" &i'!)*)!n 'e$

KAP *n+*) &!n !+!, n!m! BPK. Se'!n3*+n!

e(&!,!()!n L@P ?in!' +e(,e*+ PTP

men!n&!+!n"!ni ,*(!+ )e'*!(.

PenandatangananLP dan Surat

Keluar

72 Ji)! +e(&!!+ im'i)!,i $*)*m !+!, L@P +e(,e*+

Peme(i),! KAP &!!+ &imin+! ,e!"!i ,!),i !+!*KON SEP

)e+e(!n"!n !$'i &!'!m (,e, e(!&i'!n.

$anggung %a&abKAP terkait LP

dalam hal terdapat implikasi hukum

7: Pemen*$!n +!n""*n" 3!%! KAP ,e!"!i ene&i!

3!,! eme(i),!!n &i'!)*)!n &en"!n mene(!$)!n

$!,i' eme(i),!!n +e(m!,*) KKP e(&!,!()!n

)n+(!) !n" +e'!$ &i,e!)!+i.

See'*m ,e(!$ +e(im! KKP en!n""*n" 3!%!

eme(i),!!n me(e>i* KKP +e(,e*+ ,e'!m!+-

'!m!+n! ,e*'*$ $!(i ,e3!) ,*(!+ )e'*!(

&i+e(i+)!n. Se(!$ +e(im! KKP &i'en")!i &en"!n

BAST !n" men!+!)!n !$%! )e(+!, )e(3!

eme(i),!!n +e'!$ &i(e>i*.

$anggung %a&abKAP dalam hal

pemenuhankontrak ker%adengan !PK

$. E')# t) Pen<tn KAP

74 E>!'*!,i +e($!&! eme(i),!!n KAP !n" e)e(3!

*n+*) &!n !+!, n!m! BPK !&!'!$ (,e, eni'!i!n

#aluasi KAP atas

kiner%a pemeriksaan dan



!+!, !,e) )ine(3! eme(i),!!n ,e(+! )ine(3! KAP. E

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) '!inn! !n" !&! &i BPK ,e(+! )e,e,*!i!n

e'!),!n!!n eme(i),!!n &en"!n +*3*!n &!n !+!*

$!(!!n en*"!,!n. Se&!n")!n e>!'*!,i !+!,

)ine(3! KAP &im!),*&)!n *n+*) me'i$!+ ,ee(!!

3!*$ +in")!+ )e,e,*!i!n e'!),!n!!n e)e(3!!n

&en"!n )n+(!)

!n" +e'!$ &i,e!)!+i.

kiner%a KAP

7; E>!'*!,i )ine(3! eme(i),!!n KAP !n" e)e(3!

*n+*) &!n !+!, n!m! BPK &i'!)*)!n !&! ,em*!

+!$! eme(i),!!n !n" &i'!)*)!n 'e$

AKN/Pe(%!)i'!n !n" men""*n!)!n KAP +e(,e*+

&en"!n memen+*) +im e>!'*!,i.

Pihak yangmelakukan

e#aluasi

KON SE P

@!,i' e>!'*!,i )ine(3! eme(i),!!n KAP &!'!m

en+*) '!(!n $!,i' e>!'*!,i em!n!!+!n KAP

&i,!m!i)!n )e!&! Di+. EPP *n+*) men3!&i !$!n

e(+im!n"!n !"i Di+. EPP &!'!m me'!)*)!n

e>!'*!,i/(e>i* !+!, &!+!!,e KAP +e(&!+!( &i BPK.

E>!'*!,i )ine(3! KAP !n" e)e(3! *n+*) &!n !+!,

n!m! BPK &i'!)*)!n 'e$ I+!m!. @!,i' e>!'*!,i

&i,!m!i)!n )e!&! Di+. EPP +e()!i+ ,e!"!i !$!n

em*+!)$i(!n &!+!!,e &!n (ee(en,i en""*n!!n

KAP.



E. Pen!naan Tenaa A,li

1. Pen$3'n

7= Ten!"! A$'i !&!'!$ (!n" !n" memi'i)i )e!$'i!n +e(+en+*

!n" &ie('*)!n &!'!m ,*!+* eme(i),!!n ,e,*!i &en"!n

e(,!(!+!n &!n )e*+*$!n BPK. Se,*!i &en"!n )n&i,i

&!n )e*+*$!n +en!"! !$'i &!!+ &i"*n!)!n &!'!m

eme(i),!!n )e*!n"!n eme(i),!!n )ine(3! m!**n

eme(i),!!n &en"!n +*3*!n +e(+en+* ,ee(+i !n"

&in!+!)!n &!'!m Pe(!+*(!n BPK N. 1 T!$*n 2007

+en+!n" Ten!"! A$'i P!,!' = $*(* 5.

Ten!"! !$'i &i"*n!)!n *n+*) mem!n+* )e"i!+!n

eme(i),!!n !n" mem*+*$)!n eni'!i!n +e($!&! $!'-

$!' )$*,*, !n" mem*+*$)!n +en!"!

(e,in!'/)e!$'i!n &ii&!n" +e(+en+*.

)einisi $enaga Ahli

KON SEP

7 Ten!"! !$'i &!!+ e(!,!' &!(i &!'!m 'in")*n"!n BPK

in+e(n!' m!**n &!(i '*!( 'in")*n"!n BPK e),+e(n!'.

Ten!"! !$'i in+e(n!' BPK e(e(!n *n+*) meme(i)!n

)n,*'+!,i !+!* en&!!+ !n" e(,i!+ +i&!) men"i)!+

!+!, (,e, eme(i),!!n. Se&!n")!n +en!"! !$'i

e),+e(n!' !n" &i+*n3*) BPK $!(*, memen*$i

e(,!(!+!n )e!$'i!nn! ,e,*!i &en"!n SPKN. Ten!"!

!$'i e),+e(n!' &i,i,i)!n &i &!'!m Tim Peme(i),! &!n

me'!)*)!n +!$!!n eme(i),!!n ,e,*!i &en"!n B! II

III &!n I< e(&!,!()!n )e!$'i!nn!.

Sumber $enaga Ahli

77 Penen+*!n em!n!!+!n +en!"! !$'i &!!+ &i'!)*)!n

!&! +!$! e(en5!n!!n eme(i),!!n &!n e'!),!n!!n

eme(i),!!n.

Pemanaatantenaga ahli pada

proses pemeriksaan



78 Peme(i),! &!n/!+!* +en!"! !$'i &!(i '*!( BPK !n"

me'!),!n!)!n +*"!, eme(i),!!n )e*!n"!n ne"!(!

%!3i#

!. me'!)*)!n eme(i),!!n ,e,*!i &en"!n S+!n&!(

Peme(i),!!n6

. mem!+*$i )&e e+i)6 &!n

5. mem!+*$i e(!+*(!n e(*n&!n"-*n&!n"!n !n"

men3!&i &!,!( en*"!,!nn!.

Ke&a%iban $enaga Ahli

80 Peme(i),! &!n/!+!* +en!"! !$'i &!(i '*!( BPK %!3imen!m!i)!n ,e'*(*$ $!,i' e)e(3!!nn! )e!&! BPK

*n+*) &i(e>i* &!n ,een*$n! men3!&i $!) mi'i) BPK.

Kepemilikan asil Pemeriksaan

$enaga Ahli

2. P#3"-P#3" Te%"#t

81 Pen""*n!!n +en!"! !$'i &!(i '*!( BPK me'i!+)!n AKN Pihak-pihak terkait

Uni+ Ke(3! M!n!3emen

Peme(i),!KON S

!E P

n &!n Bi( Ke*!n"!n.

82 P?P memi'i)i e(!n#

!. Men"i&en+ii)!,i )e!$'i!n )$*,*, &!(i +en!"! !$'i !n"

&ie('*)!n &!'!m me'!),!n!)!n eme(i),!!n6 &!n

. Men3e'!,)!n $!,i' !n" &i$!(!)!n &!(i +en!"! !$'i.

5. Men"e>!'*!,i !!)!$ (,e&*( !n" &i'!),!n!)!n'e$ +en!"! !$'i !)!n memen*$i $!,i' !n" &iin"in)!n

'e$ eme(i),!.

&. Men"e>!'*!,i $!,i' (,e&*( !n" &i'!),!n!)!n 'e$

+en!"! !$'i &!'!m )!i+!nn! &en"!n (,e&*(

eme(i),!!n !n" +e'!$ &i(en5!n!)!n.

e. Meme(i)!n feedac! !+!, )ine(3! e)e(3!!n +en!"!

!$'i )e!&! Uni+ Ke(3! M!n!3emen Peme(i),!!n.

Peran P'P



8: Uni+ Ke(3! M!n!3emen Peme(i),!!n memi'i)i e(!n

men"e''! &!+!( +en!"! !$'i &!n )me+en,in! &!'!m

,e*!$ dataase ,e!"!i !$!n e(+im!n"!n &!'!m

emi'i$!n +en!"! !$'i !n" &ie('*)!n.


Pemeriksaan

84 Ten!"! !$'i in+e(n!' memi'i)i e(!n meme(i)!n

)n,*'+!,i !+!* en&!!+ +e(+*'i, &!'!m en+*) '!(!n

$!,i' e>!'*!,i.

Peran tenaga ahli internal

8; Ten!"! !$'i e),+e(n!' memi'i)i e(!n me'!)*)!n

eme(i),!!n ,e!"!i !n""+! +im ,e,*!i &en"!n

+!$!!n eme(i),!!n.

Peran tenaga ahli eksternal

8= Bi( Ke*!n"!n memi'i)i e(!n men"e''! en""*n!!n

!n""!(!n *n+*) em!n!!+!n +en!"! !$'i.

Peran !iroKeuangan

5. Me"n#)e Pen&&nn Ten& A3'#KON SE P

. Pe%en(nn Pee%#")n

8 D!'!m men*,*n e(en5!n!!n eme(i),!!n +im

eme(i),! e('* meme(+im!n")!n )em*n")in!n

en""*n!!n +en!"! !$'i &!'!m )e"i!+!n

eme(i),!!nn!.

PertimbanganPenggunaan$enaga Ahli

87 Un+*) )e*+*$!n +en!"! !$'i e),+e(n!' !n" ,*&!$

&ii&en+ii)!,i)!n !&! ,!!+ e(en5!n!!n

eme(i),!!n Ten!"! A$'i e),+e(n!' men3!&i !"i!n

&!(i Tim Peme(i),!!n &!n me'!),!n!)!n )e"i!+!n

e(en5!n!!n eme(i),!!n &en"!n men*,*n PKP

,e,*!i &en"!n 'in")* )e!$'i!nn!.

$enaga Ahli padatahap

peren*anaan

pemeriksaan



+. Pe'")nn Pee%#")n

88 A!i'! +en!"! !$'i me(*!)!n !"i!n &!(i +im

eme(i),!!n m!)! (,e&*( e'!),!n!!n

eme(i),!!nn! ,e,*!i &en"!n ! III &!'!m PMP.

Mekanisme ker%atenaga ahli

100 P?P !n" men"i&en+ii)!,i )e*+*$!n +en!"! !$'i

!&! +!$! e'!),!n!!n eme(i),!!n e('*

men")m*ni)!,i)!nn! ,e5!(! e(3en3!n" )e!&!

PSP men"en!i !'!,!n &i*+*$)!nn! )e!$'i!n

+e(+en+* &!'!m eme(i),!!n +e(,e*+.

,dentiikasi kebutuhan tenaga

ahli pada saat pelaksanaan pemeriksaan

101 PSP mene+*3*i en""*n!!n +en!"! !$'i &en"!n

meme($!+i)!n )e+e(,e&i!!n !n""!(!n.

Persetu%uan penggunaan

tenaga ahli padasaat pelaksanaan

pemeriksaan

102 Ten!"! !$'i me'!)*)!n +!$!!n e'!),!n!!n

eme(i),!!n e(&!,!()!n )e!$'i!n &!n )me+en,iKON SEP

)$*,*n! ,e,*!i &en"!n B! III.

Mekanisme ker%atenaga ahli pada

tahap pelaksanaan

pemeriksaan

(. Pe'!*%n Pee%#")n

10: Me)!ni,me e'!(!n eme(i),!!n &i'!)*)!n

,e,*!i &en"!n B! I<.

Mekanisme ker%atenaga ahli padatahap pelaporan

pemeriksaan

F. Pen&a$at &an %n(!lta(i H!k!m

1. Pen$3'n

104 Pen&!!+ $*)*m !&!'!$ en&!!+ !n" &i,!m!i)!n

,e5!(! +e(+*'i, !+!, e(m!,!'!$!n $*)*m +e()!i+ $!,i'

eme(i),!!n !n" men"!n&*n" *n,*( i&!n!.

)einisi Pendapat ukum



10; Kn,*'+!,i $*)*m !&!'!$ en&!!+ !+!* en3e'!,!n

+e()!i+ $*)*m !n" +i&!) +e(!+!, !&! i&!n"

eme(i),!!n &ie(i)!n ,e5!(! 'i,!n &!n/!+!* +e(+*'i, &!n

e(,i!+ +i&!) men"i)!+.

)einisi Konsultasi ukum

2. P#3"-P#3" Te%"#t

10= P(,e, eme(i!n en&!!+ $*)*m me'i!+)!n

AKN/Pe(%!)i'!n &!n Di+!m! Bin!n")*m.

Pihak-Pihak $erkait dalam

Pendapat ukum

10 AKN I-<II memi'i)i e(!n men!m!i)!n +em*!n

eme(i),!!n !n" men"!n&*n" *n,*( i&!n! )e!&!T(+!m! Uni+ Peme(i),!!n In>e,+i"!+i.

Peran AKN ,-9,,

107 Uni+ Peme(i),!!n In>e,+i"!+i memi'i)i e(!n#

!. Me'!)*)!n (e&i)!,i !%!' !+!, +em*!n eme(i),!!n

!n" men"!n&*n" *n,*( i&!n! !n" &i+e(im! &!(i

Peran AKN 9,,,

AKN I-<II6

KON SEP

. Men!m!i)!n $!,i' (e&i)!,i !%!' !+!, +em*!n

eme(i),!!n !n" men"!n&*n" *n,*( i&!n! )e!&!

Di+!m! Bin!n")*m *n+*) &imin+!)!n en&!!+

$*)*m.

108 Pe(%!)i'!n memi'i)i e(!n men!m!i)!n +em*!n

eme(i),!!n !n" men"!n&*n" *n,*( i&!n! )e!&!T(+!m! Uni+ Peme(i),!!n In>e,+i"!+i me'!'*i T(+!m!

Ke*!n"!n Ne"!(! +e()!i+.

Peran Per&akilan

110 Di+!m! Bin!n")*m memi'i)i e(!n meme(i)!n

en&!!+ $*)*m !+!, e(m!,!'!$!n $*)*m !n"

e()!i+!n &en"!n e'!),!n!!n eme(i),!!n !n"

&imin+! 'e$ Uni+ Peme(i),!!n In>e,+i"!+i.

Peran )itama!inbangkum

dalam Pendapat ukum



111 P(,e, eme(i!n )n,*'+!,i $*)*m me'i!+)!n P?P

PSP Di+!m! Bin!n")*m/S*!" @*)*m.

Pihak-Pihak $erkait dalam

Konsultasi ukum

112 PSP &!n P?P e(e(!n men!m!i)!n e(min+!!n)n,*'+!,i $*)*m )e!&! Di+!m! Bin!n")*m.

Peran PSP danP'P

11: Di+!m! Bin!n")*m/S*!" @*)*m e(e(!n

meme(i)!n )n,*'+!,i $*)*m )e!&! PSP &!n P?P.

Peran )itama!inbangkum

dalam Konsultasi ukum

5. Mneen Pen$!t $n K*n)'t)# ;"

. Pen$!t ;"

114 Uni+ Peme(i),!!n In>e,+i"!+i me'!)*)!n (e&i)!,i

!%!' !+!, $!,i' eme(i),!!n !n" men"!n&*n"

*n,*( i&!n! !n" +e'!$ &i,!m!i)!n 'e$ AKN I-<II.

P(e&i)!,i !%!' !)!n menen+*)!n !!)!$ &i'!)*)!n

e(min+!!n en&!!+ $*)*mKO.N SE P

Predikasi A&al

11; @!,i' (e&i)!,i !%!' &i,!m!i)!n 'e$ T(+!m!

Ke*!n"!n Ne"!(! <III ,e5!(! +e(+*'i, )e!&!

K!&i+!m! Bin!n")*m &i,e(+!i &)*men en&*)*n".

PenyampaianPredikasi A&al

11= D!'!m $!' &)*men en&*)*n" )*(!n" mem!&!i

Di+!m! Bin!n")*m &!!+ memin+! &)*men

+!m!$!n )e!&! T(+!m! Ke*!n"!n Ne"!(! <III

&!n/!+!* em!!(!n 'e$ +im eme(i),! +e()!i+

*n+*) )ee('*!n !n!'i,i,.

)okumenPendukung

Kurang Memadai

11 D!'!m me'!)*)!n !n!'i,i, Di+!m! Bin!n")*m

&!!+ memin+! en&!!+ !$'i/n!(!,*me( !+!, $!,i'

eme(i),!!n !n" &imin+!)!n en&!!+ $*)*mn!.

Penggunaan Ahli/Narasumber

117 K!&i+!m! Bin!n")*m men!m!i)!n en&!!+ PenyampaianPendapat ukum



$*)*m )e!&! T(+!m! Ke*!n"!n Ne"!(! <III

,e5!(! +e(+*'i,.

118 Pen&!!+ $*)*m $!(*, &i&)*men+!,i)!n ,e!"!i

en+*) &*)*n"!n e'!),!n!!n eme(i),!!n.

T(+!m! Ke*!n"!n Ne"!(! <III men!m!i)!nn!

)e!&! B!&!n *n+*) &i+in&!)'!n3*+i ,e,*!i )e+en+*!n

!n" e('!)*.

$indaklan%ut

Pendapat ukum

120 Me)!ni,me e(min+!!n &!n en*,*n!n en&!!+

$*)*m !+!, $!,i' eme(i),!!n ,e5!(! +e(in5i

men"!5* !&! e(!n")!+ '*n!) +e()!i+.

MekanismePendapat ukum

+. K*n)'t)# ;"

121 Pe(min+!!n )n,*'+!,i $*)*m &!!+ &i'!)*)!n 'e$

PSP &!n P?P )e!&! Di+!m! Bin!n")*m/S*!"

@*)*m !n" +e()!i+ &en"!n e'!),!n!!n +*"!,

al :ang )apat )imintakan

Pendapat ukum

KON SE P

eme(i),!!n m!**n nn-eme(i),!!n.

Pe(min+!!n )n,*'+!,i $*)*m +e()!i+ eme(i),!!n

&!!+ &i'!)*)!n !&! ,em*! +!$!!n eme(i),!!n

e(en5!n!!n e'!),!n!!n e'!(!n.

122 Pe(min+!!n )n,*'+!,i $*)*m &!!+ &i'!)*)!n

,e5!(! 'i,!n &!n/!+!* +e(+*'i,.

!entuk Permintaan

Konsultasi ukum

12: Di+!m! Bin!n")*m/S*!" @*)*m men!m!i)!n

)n,*'+!,i $*)*m )e!&! PSP &!n P?P ,e5!(! 'i,!n

&!n/!+!* +e(+*'i, ,e,*!i e(min+!!n.

PenyampaianKonsultasi ukum

124 Me)!ni,me e(min+!!n &!n en*,*n!n )n,*'+!,i

$*)*m ,e5!(! +e(in5i men"!5* !&! e(!n")!+ '*n!)

+e()!i+.

MekanismeKonsultasi ukum




BAB 1I

PENUTUP

01 PMP ini &i$!(!)!n &!!+ &i"*n!)!n ,e!"!i !5*!n

!"i BPK &!n e'!),!n!n! &!'!m men3!'!n)!n

eme(i),!!n en"e''!!n &!n +!n""*n" 3!%!

)e*!n"!n ne"!(! !n" me'i*+i +!$! e(en5!n!!n

eme(i),!!n e'!),!n!!n eme(i),!!n &!n e'!(!n

eme(i),!!n !n" &i'en")!i &en"!n SMM &!n !'*(

&)*men+!,i !n" )m(e$en,i &!'!m men"$!,i')!n

)*!'i+!, eme(i),!!n !n" ,e,*!i &en"!n ,+!n&!(.

PMP sebagai pedoman dalam

meningkatkankualitas

pemeriksaan

02 A"!( *)* e&m!n ini &!!+ &im!n!!+)!n ,e,*!i

&en"!n +*3*!n &!n *n",in! m!)! e&m!n ini e('*

,en!n+i!,! &ie>!'*!,i &i,em*(n!)!n !+!*

&im*+!)$i()!n ,e,*!i &en"!n e(*!$!n )n&i,i

PMP sebagai li#ing do*ument

KON SE P

e()em!n"!n i'm* en"e+!$*!n &!n +e)n'"i

+e(!!n &i i&!n" eme(i),!!n ,e(+! e()em!n"!n

e(!+*(!n e(*n&!n"-*n&!n"!n &i i&!n" )e*!n"!n

ne"!(!.

0: PMP me(*!)!n &)*men !n" &!!+ e(*!$ ,e,*!i

&en"!n e(*!$!n e(!+*(!n e(*n&!n"-*n&!n"!n

,+!n&!( eme(i),!!n &!n/!+!* )n&i,i '!in. O'e$ )!(en!i+* Di+!m! Re>!n" &$i. Di(e)+(!+ Li+!n"

e(+*"!, me'!),!n!)!n em!n+!*!n !+!,

e()em!n"!n im'emen+!,i (,e, eme(i),!!n

+e(m!,*) men!m*n" &!n mene'e,!i)!n m!,!'!$

!n" +im*' ,e(+! me'!)*)!n enem*(n!!n !n"

&ie('*)!n ,e,*!i &en"!n e()em!n"!n &!n

)e*+*$!n.

$ugas dan 'ungsi )itama "e#bang



Pe&m!n M!n!3emen Peme(i),!!nG'-,!(i*m

GL)SARIUM

A

AKNK(&in!+(

#eader

# T(+!m! AKN !n" &i+*n3*) ,e!"!i )(&in!+( eme(i),!!n 'in+!, AKN ,e,*!i &en"!n )ei3!)!n &!n

,+(!+e"i +em! eme(i),!!n !n" &i+e+!)!n 'e$ B!&!n.

A)*(!+ # Ke+e!+!n *)+i !n" &i"*n!)!n &!'!m eme(i),!!n.

At cost # Pe(+!n""*n"3!%!!n en"e'*!(!n i!! e'!),!n!!n

,e,*!i &en"!n i!! !n" ,e,*n""*$n! e(&!,!()!n *)+i

en"e'*!(!n !n" !&!.

B

B!&!n # Se*+!n *n+*) BPK RI !+!* 3*"! ,e!"!i eme(i +*"!,

eme(i),!!n. B!&!n +e(&i(i &!(i Ke+*! !)i' Ke+*! &!n

An""+! BPK RI.

D

DEP # "ataase En+i+!, Peme(i),!!n6 me(*!)!n )*m*'!n&!+! +e()!i+ en+i+!, !n" men3!&i 3e) eme(i),!!n !n"

,ee'*mn! &i)en!' ,e!"!i D,i( In&*) i'!!$ DI.

E

En+i+!, # 1. S!+*!n !n" e(%*3*&6 %*3*&.

2. Ke,!+*!n *ni+.

H

@!(!!n

en*"!,!n

# Kein"in!n &!(i !n" meme(i +*"!, !+!* B!&!n +e($!&!

e'!),!n!!n +*"!, eme(i),!!n.

@!,i'

Peme(i),!!n

# P(&*) &!(i e'!),!n!!n +*"!, eme(i),!!n !n" +e(&i(i &!(i

KKP L@P &!n &)*men eme(i),!!n '!inn!.

KON SEP



I

In,+!n,i

<e(+i)!'

# Pe(!n")!+ &!(i De!(+emen !+!* Lem!"! Peme(in+!$ Nn

De!(+emen !n" mem*n!i 'in")*n"!n )e(3! &i %i'!!$

!n" e(,!n")*+!n PP N. = +!$*n 1887 +en+!n" K(&in!,i

Ke"i!+!n In,+!n,i <e(+i)!' &i D!e(!$.

I@PS # I)$+i,!( @!,i' Peme(i),!!n Seme,+e(!n6 &)*men !n"

&i,*,*n !n" mem*!+ (in")!,!n men"en!i $!,i'

eme(i),!!n !n" ,i"nii)!n $!,i' em!n+!*!n e'!),!n!!n

+in&!) '!n3*+ $!,i' eme(i),!!n &!n $!,i' em!n+!*!n

ene'e,!i!n en"en!!n "!n+i )e(*"i!n ne"!(!/&!e(!$

&!'!m ,!+* ,eme,+e(.

%

Ke!&!!n )!$!( # Ke!&!!n &i '*!( )em!m*!n !+!* )e)*!,!!n m!n*,i!.

Ke(*"i!n

Ne"!(!/D!e(!$

# Be()*(!n"n! )e)!!!n Ne"!(!/&!e(!$ !n" &i,e!)!n

'e$ ,*!+* +in&!KON)SE P !n !n" me'!n""!(

$*)*m/)e'!'!i!n

,e,e(!n".

Ke+*! Tim # Pe(,ni' eme(i),! !n" e(+in&!) ,e!"!i )(&in!+(

eme(i),!!n &i '!!n"!n &!n e(+!n""*n" 3!%! )e!&!

en"en&!'i +e)ni, !+!, e'!),!n!!n eme(i),!!n &i

'!!n"!n.

KKP # Ke(+!, Ke(3! Peme(i),!!n6 5!+!+!n-5!+!+!n !n" &i*!+ &!n

&!+! !n" &i)*m*')!n 'e$ !*&i+( ,e5!(! ,i,+em!+i, !&!

,!!+ me'!),!)!n +*"!, eme(i),!!n m*'!i +!$! e(,i!!n

eme(i),!!n ,!m!i &en"!n +!$! )e,im*'!n !)$i(

em*!+!n '!(!n.

Kme+en # Kem!m*!n !n" 5*)* *n+*) me'!)*)!n +*"!,

!n" &ie(i)!n.



M

M!+em!+i, # @!'-$!' !n" e()!i+!n &en"!n !n")! ,ee(+i en"$i+*n"!n

&!n ni'!i.

)

O3e)

Peme(i),!!n

# En+i+!,/in,+!n,i/,!+*!n )e(3!/)e"i!+!n !n" men3!&i ,!,!(!n

eme(i),!!n.

On Call # Pen*"!,!n eme(i),!!n +!m!$!n !n" &i'!)*)!n !+!,

e(min+!!n B!&!n !+!* i$!) '!in.

Oini # Pen&!!+ !n" &i)e'*!()!n eme(i),! +e($!&! '!(!n

)e*!n"!n en+i+!, !n" &ie(i),!.

P

Pe3!!+

*n",in!'

eme(i),!!n

# Pe'!),!n! *n",in!' eme(i),!!n !n" meme('e$

en*"!,!n &!(i PTP !n" e(+!n""*n" 3!%! me'!),!n!)!n

)e"i!+!n *n",i emKON SEP e(i),!!n.

Pe3!!+

,+(*)+*(!'

eme(i),!!n

# Pe3!!+ e'!),!n! *ni+ eme(i),! !n" meme('e$ )*!,!

&!(i PTP *n+*) men"e''! ,*me( &!! eme(i),!!n &!n

men3!min m*+* eme(i),!!n ,e,*!i &en"!n 'in")* %i'!!$

)e(3! eme(i),!!nn!.

P

Peme(i +*"!,

eme(i),!!n

# B!&!n !n" +e(&i(i &!(i Ke+*! !)i' Ke+*! &!n An""+! !+!*

e3!!+ !n" &ie(i)!n en*"!,!n ,e5!(! +e(+*'i, 'e$ B!&!n

!n" e(+!n""*n" 3!%! meme(i)!n !(!$ &!n en*"!,!n

eme(i),!!n )e!&! PSP &!n P?P ,e(+! mene(!$)!n

'!(!n $!,i' eme(i),!!n &!n ,*(!+ )e'*!( )e!&! 'em!"!

e(%!)i'!n &!n en+i+!, !n" &ie(i),!.

Pen!n""*n"

J!%!

# Pe(,ni' eme(i),! !n" e(+!n""*n" 3!%! !+!,

eme(i),!!n &!n !n" men!n&!+!n"!ni L@P.



P

Pen"en&!'i

m*+*

# Pe(,ni' eme(i),! !n" e(+!n""*n" 3!%! mene+*3*i

&!n men!n&!+!n"!ni L!(!n @!,i' Peme(i),!!n L@P &!n

men3!min m*+* e'!),!n!!n eme(i),!!n !"!( ,e,*!i

&en"!n S+!n&!( Peme(i),!!n Ke*!n"!n Ne"!(! SPKN

Pe&m!n M!n!3emen Peme(i),!!n PMP &!n S+!n&!(

Peme('e$!n Ke!)in!n M*+* SPKM.

Pen"en&!'i

Te)ni,

# %upervisor, !i+* e(,ni' eme(i),! !n" e(+*"!,

men3!"! ,e5!(! +e)ni, $!,i' eme(i),!!n !n" &i'!)*)!n +im

eme(i),! &!n e(+!n""*n" 3!%! )e!&! en!n""*n" 3!%! eme(i),!!n.

Pemi'i)

Keen+in"!n

&%ta!eholders'

# Se,e(!n"/e(%!)i'!n !n" memi'i)i $!) *n+*) menen+*)!n

m!,! &e!n en+i+!, !+!* 'em!"! !n" &imi'i)i.

Pe(!n")!+

'*n!)

# Pe+*n3*) +e(+*'i, !KOn

N SEP" &!!+ e(*! !n+!(! '!in 3*)'!)

3*)ni, POS Pe&m!n !n" &ie("*n!)!n ,e!"!i &!,!(

&!'!m

men3!'!n)!n ,*!+* (,e, &!n/!+!* )e"i!+!n

Pe(+em*!n

!%!'

# Km*ni)!,i ,ee'*m &i'!),!n!)!nn! eme(i),!!n &i

'!!n"!n !n+!(! imin!n en+i+!, !n" &ie(i),! &en"!n +im

eme(i),!

Pe(+em*!n

!)$i(

# Km*ni)!,i !n+!(! imin!n en+i+!, !n" &ie(i),!

&en"!n +im eme(i),! ,e+e'!$ &i'!),!n!)!nn!

eme(i),!!n &i '!!n"!n !n" i!,!n! &i,e(!$)!n *'! TP

&!'!m e(+em*!n ini.

PKP # P("(!m Ke(3! Pe((!n"!n6 me(*!)!n !')!,i )e"i!+!n

eme(i),!!n !n" !)!n &i'!),!n!)!n e(&!,!()!n P("(!m

Peme(i),!!n.



P

P(,e&*( # 1. T!$! )e"i!+!n *n+*) mene'e,!i)!n ,*!+* !)+i>i+!,.

2. L!n")!$ '!n")!$ !n" ,e5!(! !,+i &!'!m meme5!$)!n

,*!+* m!,!'!$.

P("(!m

Peme(i),!!n

# L!n")!$ eme(i),!!n &i '!!n"!n !n" $!(*, &i '!),!n!)!n

'e$ +im eme(i),!.

R

Ren5!n! A),i # Me(*!)!n !),i !n" !)!n &i'!),!n!)!n 'e$ en+i+!, !n"

&ie(i),! e(&!,!()!n (e)men&!,i BPK !n" +e(m*!+ &!'!m

L@P.

RKP # Ren5!n! Ke(3! Peme(i),!!n6 &)*men !n" mem*!+

(en5!n! eme(i),!!n !n" me'i*+i *(*+!n en"e'm)!n

+em! eme(i),!!n %!)+* )e*+*$!n eme(i),! !n""!(!n

&!n in(!,+(*)+*( '!inn!.

S

SPKN # S+!n&!( Peme(i),!!n Ke*!n"!n Ne"!(!6 ,+!n&!(

eme(i),!!n !n" men3!&i !5*!n &!'!m e'!),!n!!n

eme(i),!!n )e*!n"!n ne"!(!.

S+!n&!( # 1. U)*(!n +e(+en+* !n" &i!)!i ,e!"!i !+)!n !+!*

*)*(!n !)*.

2. Se,*!+* !n" &i!n""! +e+! ni'!in! ,e$in""! &!!+

&i!)!i ,e!"!i *)*(!n ni'!i $!("!.

S*(!+ )e'*!( # S*(!+ en"!n+!( L@P !n" !)!n &i,!m!i)!n )e!&!

e(%!)i'!n en+i+!, !n" &ie(i),! &!n i$!) '!in !n"

mene(im! L@P.

KON SEP



S

S*(!+ Pe(in+!$Pe(en5!n!!nPeme(i),!!n

# S*(!+ e(in+!$ !n" &i)e'*!()!n *n+*) memen+*) +im

e(,i!!n eme(i),!!n !n" e(+*"!, men*,*n P2

*n+*) )e*+*$!n in+e(n &!'!m (!n")! meme(,i!)!n

("(!m eme(i),!!n.

S*(!+ +*"!, # S*(!+ en*"!,!n )e!&! eme(i),! *n+*) me'!)*)!n

)e"i!+!n eme(i),!!n !&! ,*!+* en+i+!, &!n &!'!m %!)+*

+e(+en+*.

T

Tem*!n

eme(i),!!n

# In&i)!,i e(m!,!'!$!n !n" &i+em*i &i &!'!m eme(i),!!n

&i '!!n"!n.

Tim Peme(i),! # Te(&i(i &!(i en!n""*n" 3!%! en"en&!'i +e)ni, )e+*! +im

&!n !n""+! +im.

KON SE P



Konsep PMP BPK 2014

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