345919802-Bab-4-Prosedur-Pemeriksaan-Siklus-Belanja.doc

MAKALAH AUDIT SEKTOR PUBLIK  “PROSEDUR PEMERIKSAAN SIKLUS BELANJA” (DOSEN PENGAMPU : WENI ANGGITA, S.E., M.Si.)

DISUSUN OLEH :

KELOMPOK : 4  NAMA ANGGOTA ANGGOTA :

1. !. 3. 4. ,. .

Mi Mira Lestari Na Na"#a Lai$a &' & 'si A$a")ari S' S'*a A+'sti"a -e -e$a Kartia Ari Kes'*a K'r"ia/a" e  e"

(301 14 11 079 (301 14 11 0%1 (301 14 11 09% (301 14 11 107 (301 14 11 117 (301 13 11 007

U&USAN AKUNTANSI  2AKULTAS EKONOMI UNIE&SITAS ANGKA ELITUNG !017

KATA PENGANTA&  P'5i s6''r a*i a"5ata" e8a#irat A$$a8 S-T are"a #e"+a" ii";N6a 5'a$a8 a*i #aat *e"6e$esaia *e"6e$esaia" " *aa$a8 *aa$a8 i"i 6a"+ )er5'#'$ )er5'#'$ “Prosedur Pemeriksaan Siklus Belanja” #e"+a" se)ai se)ai;)ai ;)ai"6 "6a. a. A#a'" A#a'" *as'# *as'# #a" t'5'a" t'5'a" #ari #ari e"6's e"6's'"a '"a" " *aa$a *aa$a8 8 i"i a#a$a8 a#a$a8 '"t'  '"t'  *e*e"' *e*e"'8i 8i sa$a8 sa$a8 sat' t'+as t'+as 6a"+ 6a"+ #i)eri #i)eria" a" <$e8 D
Atas #''"+a" )ai *
Da$a* r
*asi8 5a'8 #ari ti"+at ese*'r"aa" <$e8 are"a it' a*i

*e"+8araa" riti #a" sara" 6a"+ #aat *e*)a"+'" #i*asa 6a"+ aa" #ata"+. esar 8araa" a*i *aa$a8 i"i #aat )er*a">aat )a+i a*i 8's's"6a #a" se*'a
a$'"i5' 1, 2e)r'ari !017

Pe"'$is

i

KATA PENGANTA&  P'5i s6''r a*i a"5ata" e8a#irat A$$a8 S-T are"a #e"+a" ii";N6a 5'a$a8 a*i #aat *e"6e$esaia *e"6e$esaia" " *aa$a8 *aa$a8 i"i 6a"+ )er5'#'$ )er5'#'$ “Prosedur Pemeriksaan Siklus Belanja” #e"+a" se)ai se)ai;)ai ;)ai"6 "6a. a. A#a'" A#a'" *as'# *as'# #a" t'5'a" t'5'a" #ari #ari e"6's e"6's'"a '"a" " *aa$a *aa$a8 8 i"i a#a$a8 a#a$a8 '"t'  '"t'  *e*e"' *e*e"'8i 8i sa$a8 sa$a8 sat' t'+as t'+as 6a"+ 6a"+ #i)eri #i)eria" a" <$e8 D
Atas #''"+a" )ai *
Da$a* r
*asi8 5a'8 #ari ti"+at ese*'r"aa" <$e8 are"a it' a*i

*e"+8araa" riti #a" sara" 6a"+ #aat *e*)a"+'" #i*asa 6a"+ aa" #ata"+. esar 8araa" a*i *aa$a8 i"i #aat )er*a">aat )a+i a*i 8's's"6a #a" se*'a
a$'"i5' 1, 2e)r'ari !017

Pe"'$is

i

DA2TA& ISI Kata Pe"+a"tar........................................ Pe"+a"tar............................................................... .............................................. ........................................................ .................................

i

Da>tar Isi............................................... Isi...................................................................... .............................................. ................................................. .......................... ......... ii

BAB I PENDAHULUAN

1.1 Latar e$aa"+.......................................... e$aa"+................................................................. .............................................. ................................................ ......................... 1 I.! &'*'sa" Masa$a8............................................. Masa$a8.................................................................... .............................................. ......................................... .................. 1 I.3 T'5'a" T'5'a" Pe"'$isa"....................................... Pe"'$isa".............................................................. ............................................... ................................................. ......................... ! I.3 Ma">aat........................ Ma">aat............................................... .............................................. .............................................. ....................................................... ................................ !

BAB II PEMBAHASAN

!.1 Pe"#a8'$'a"................................... Pe"#a8'$'a".......................................................... .............................................. .......................................................... ................................... 1 !.! Si>at Si$'s e$a"5a Daera8............................................... Daera8............................................................................................ ............................................. 1 !.3 Materia$itas................................ Materia$itas....................................................... .............................................. .............................................. ........................................ ................. ! !.4 &isi< a/aa" ............................................... ...................................................................... ................................................................ ......................................... ! !., Strate+i A'#it...................................... A'#it............................................................. .............................................. .............................................. ....................... ....... 3 !. T'5'a" T'5'a" A'#it.......................................... A'#it................................................................. .............................................. .............................................. ............................ ..... 4 !..1 !..1 Per"6ataa" Per"6ataa" Ke)era#aa" Ke)era#aa" Ata' Keter5a#ia" Keter5a#ia" ......... .............. .......... .......... .......... .......... .......... .......... .............. ................... ............ .. 4 !..! Per"6ataa" Ke$e"+aa"...................................... Ke$e"+aa"............................................................. .......................................... ............................... ............ 4 !..3 Per"6ataa" Ha Da" Ke/a5i)a" ............................................. .................................................................... ................................... ............ , !..4 Per"6ataa" Pe"i$aia" Da" Pe"+a$<asia"................ Pe"+a$<asia"....................................... ................................................... ............................ , !.., !.., Per"6ataa" Per"6ataa" Pe$a
!.9.! e"#a8ara/a".................. e"#a8ara/a"......................................... .............................................. ........................................................... .................................... ........ 10 !.9.3 S'))a+ia" Ke'a"+a".................. Ke'a"+a"......................................... .............................................. ......................................................... .................................. 10 !.9.4 Kea$a Di"as.......................................... Di"as................................................................. .............................................. .............................................. ....................... 10 !.9., Kea$a ir< a+ia" a+ia" Ke'a"+a"................................. Ke'a"+a"........................................................ .............................................. ....................... ... 11 !.10 Pe"+8i*'"a" Pe"+8i*'"a" Da" Pe"#<'*e"tasia" Pe*a8a*a"....................... Pe*a8a*a"................................................. .......................... ... 11 !.10.1 Ti"5a'a" Pe"#a8'$'a".................................. Pe"#a8'$'a"......................................................... .............................................. ...................................... ............... 11 !.10.! D<'*e"tasi Siste*..................................... Siste*............................................................ ............................................................ ..................................... 11 !.10.3 A"a$isis A$'r Tra"sasi............................................. Tra"sasi.................................................................... ................................................ ......................... 11 !.11 Pe"etaa" &esi< Pe"+e"#a$ia"................................................. Pe"+e"#a$ia"........................................................................ .................................... ............. 1! !.1! Pe"+'5ia" Pe"+e"#a$ia".......................... Pe"+e"#a$ia"................................................. .............................................. ................................................ ......................... 13 !.1!.1 Pe"+'5ia" Pe"+a"#a$ia" Pe*)e$ia" .................................. ......................................................... ....................................... ................ 13 !.1!.! Pe"+'5ia" Pe"+e"#a$ia" Pe"+e"#a$ia" Pe"eri*aa"............................................ Pe"eri*aa"........................................................................ ............................ 14 !.13 Perti*)a"+a" Perti*)a"+a" Pe"+e"#a$ia" I"ter"a$ B Tra"sasi Tra"sasi a$a"5a Daera8 ............................... 14 !.13.1 D<'*e" D<'*e" #a" Catata" .................................. ......................................................... .............................................. ....................... ............. 14 !.13.! a+ia" @a"+ Terait ............................................. .................................................................... .............................................. ............................. ...... 1 !. 13.!.1 a+ia" Pe*)a6ara" Pe*)a6ara" Uta"+ ....................................... .............................................................. ....................................... .................. .. 1 !.13.!.! Pe*e+a"+ Kas ................................... .......................................................... .............................................. .......................................... ................... 17 !.14 Pe"+8i*'"a" Pe"+8i*'"a" Da" Pe"#<'*e"tasia" Pe*a8a*a"....................... Pe*a8a*a"................................................. .......................... ... 17 !.1, Pe"etaa" &isi< Pe"+e"#a$ia"................. Pe"+e"#a$ia"........................................ ................................................................... ............................................ 1% !.1 Pe"+'5ia" Pe"+e"#a$ia".......................... Pe"+e"#a$ia"................................................. .............................................. ................................................ ......................... 1% !.17 Pe"+'5ia" S')sta"ti> Sa$#< ; Sa$#< Ke/a5i)a" (Uta"+................................................ (Uta"+................................................ 19 !.1% Pe"e"taa" &isi< Detesi.............................................. Detesi..................................................................... ............................................... ........................ 19 !.1%.1 Perti*)a"+a" Perti*)a"+a" Pr<+ra* A'#it........................................ A'#it.................................................................................. .......................................... . 19 !.1%.! eri>iasi eri>iasi A'rasi Mate*atis Ke/a5i)a"................................................................. Ke/a5i)a"................................................................. !0 !.1%.3 K<">ir*asi Uta"+ La"=ar............................................ La"=ar................................................................... ....................................... ...................... ...... !0 !.1%.4 Me$a'a" Pe"+'5ia" Pe"+'5ia" Pisa8 atas Pe*)e$ia".............................................. Pe*)e$ia".......................................................... ............ !1 !.1%., Me$a'a" Pe"+'5ia" Pe"+'5ia" Pisa8 atas Pe"+e$'ara" Kas................................................ Kas................................................ !1 !.1%. Me*erisa Pe*)a6ara" Ke*'#ia"........................... Ke*'#ia".................................................. ............................................... ........................ !! !.1%.7 Me"+'5i Ke/a5i)a" Ta Ter=atat................................. Ter=atat........................................................ ............................................. ...................... !! !.1%.% Me"eraa" Pr
BAB III PENUTUP

3.1 Kesi*'$a"..................................................................................................................... 1 3.! Sara"................................................................................................................................ 1 3.3 Da>tar P'staa................................................................................................................. !

iv

BAB I PENDAHULUAN A.

Latar B!a"a#$

e$a"5a a#a$a8 se*'a e"+e$'ara" #ari &ee"i"+ Kas U*'* Ne+ara  Daera8 6a"+ *e"+'ra"+i e'itas #a"a $a"=ar #a$a* eri<#e ta8'" a"++ara" )ersa"+'ta" 6a"+ ti#a aa" #ier<$e8 e*)a6ara""6a e*)a$i <$e8 e*eri"ta8 A'#it ter8a#a si$'s )e$a"5a #aera8 ter#iri atas a'#it ter8a#a )e$a"5a aarat #a"  )e$a"5a e$a6a"a" ')$i. e$a"5a aarat #a" )e$a"5a e$a6a"a" ')$i ter#iri atas )e$a"5a a#*i"istrasi

'*'*

)e$a"5a

<erasi

#a"

e*e$i8araa"

serta

)e$a"5a

*<#a$

 e*)a"+'"a". Si$'s e$a"5a #aera8 *e"=a' )er)a+ai rtar isia" A"++ara" #ari *asi"+;*asi"+ #i"as.

B.

Pr%&%'a# Ma'a!a

Da$a* t'+as i"i e"6's'" 6a"+ *e*)a8as *e"+e"ai  Prosedur Pemeriksaan Siklus Belanja. #i#aata" r'*'sa" *asa$a8 6a"+ aa" #i )a8as a#a$a8 se)a+ai )eri't : 1. a+ai*a"a Si>at Si$'s e$a"5a Daera8  !. Aa it' Materia$istis  3. a+ai*a"a &isi< a/aa"  4. a+ai*a"a Strate+i A'#it  ,. a+ai*a"a T'5'a" A'#it  . a+ai*a"a Pe*a8a*a" Atas Str't'r Pe"+e"#a$ia" I"ter"a$ e$a"5a  7. a+ai*a"a Perti*)a"+a" Pe"+e"#a$ia" I"ter"a$; Tra"sasi Pe*)e$ia"  %. a+ai*a"a Pe"+8i*'"a" Da" Pe"#<'*e"tasia" Pe*a8a*a" 9. a+ai*a"a Pe"etaa" &esi< Pe"+e"#a$ia" 10. a+ai*a"a Pe"+'5ia" Pe"+e"#a$ia"  11. Pe"+'5ia" S')sta"ti> Sa$#< ; Sa$#< Ke/a5i)a"  1!. a+ai*a"a Pe"etaa" &esi< Detesi  13. a+ai*a"a a+a" A$'r Pe*erisaa" 

.

T%*%a# Ma'a!a

A#a'" t'5'a" #i)'at *aa$a8 i"i a#a$a8 se)a+ai )eri't: 1

1. !. 3. 4. ,. . 7.

U"t' Me"+eta8'i a+ai*a"a Si>at Si$'s e$a"5a Daera8  U"t' Me"+eta8'i Aa it' Materia$istis  U"t' Me"+eta8'i a+ai*a"a &isi< a/aa"  U"t' Me"+eta8'i a+ai*a"a Strate+i A'#it  U"t' Me"+eta8'i a+ai*a"a T'5'a" A'#it  U"t' Me"+eta8'i a+ai*a"a P U"t' Me"+eta8'i a+ai*a"a Pe*a8a*a" Atas Str't'r Pe"+e"#a$ia" I"ter"a$

e$a"5a  %. U"t' Me"+eta8'i a+ai*a"a Perti*)a"+a" Pe"+e"#a$ia" I"ter"a$; Tra"sasi Pe*)e$ia"  9. U"t' Me"+eta8'i Aa sa5a a+ia" 6a"+ Terait  10. U"t' Me"+eta8'i a+ai*a"a Pe"+8i*'"a"

Da"

Pe"#<'*e"tasia"

Pe*a8a*a" 11. U"t' Me"+eta8'i a+ai*a"a Pe"etaa" &esi< Pe"+e"#a$ia" 1!. U"t' Me"+eta8'i a+ai*a"a Pe"+'5ia" Pe"+e"#a$ia"  13. U"t' Me"+eta8'i Pe"+'5ia" S')sta"ti> Sa$#< ; Sa$#< Ke/a5i)a"  14. U"t' Me"+eta8'i a+ai*a"a Pe"etaa" &esi< Detesi  1,. U"t' Me"+eta8'i a+ai*a"a a+a" A$'r Pe*erisaa" 

D.

Ma#+aat 1. a+i e"'$is

Pe"'$isa" *aa$a8 i"i #is's'" se)a+ai sa$a8 sat' e*e"'8a" t'+as terstr't'r  #ari *ata '$ia8 Pe*erisaa" Set
i"i

#i8araaa"

#aat

*e"a*)a8

re>ere"si

'staa

6a"+

 )er8')'"+a" #e"+a" er*asa$a8a" #a" 'a6a #a$a* *e*a8a*i *ateri te"ta"+  Prosedur Pemeriksaan Siklus Belanja BAB II PEMBAHASAN

.- PENDAHULUAN

A'#it ter8a#a si$'s )e$a"5a #aera8 ter#iri atas a'#it ter8a#a )e$a"5a aarat #a"  )e$a"5a e$a6a"a" ')$i. e$a"5a aarat #a" )e$a"5a e$a6a"a" ')$i ter#iri atas )e$a"5a

2

a#*i"istrasi

'*'*

)e$a"5a

<erasi

#a"

e*e$i8araa"

serta

)e$a"5a

*<#a$

 e*)a"+'"a".

. SI/AT SIKLUS BELANJA DAERAH

Si$'s e$a"5a #aera8 *e"=a' )er)a+ai rtar isia" A"++ara" #ari *asi"+;*asi"+ #i"as. Tra"sasi )e$a"5a 6a"+ #i$a'a" <$e8 e*eri"ta8 #aera8 )isa #i$a'a" se=ara t'"ai *a''" re#it (*e"i*)'$a" 'ta"+ )ai '"t'   )e$a"5a aarat *a''" )e$a"5a e$a6a"a" ')$i A'#it si$'s )e$a"5a i"i )eraita" #e"+a" )e$a"5a e+a/aiF )e$a"5a <erasi<"a$ seerti e"+a#aa" )ara"+ i"?e"taris a"t
Lingkup Aktvias Siklus Belanja

/%#$'i Bi'#i' 0a#$ Tr"ait #a6a  S'*)er

A"ti1ita'

J%r#a!

D2"%&#3atata#



Pe*)e$ia"



Pe*)e$ia"



Kart' Se#iaa"

6a"+



Pe"eri*aa"

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Pe"6es'aia"

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'' ara"+

#ier<$e8 #ari



Pe"=atata"

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Pe"+e$'ara"

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'' Pe"+a#aa" ara"+

as



erita

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(ter*as' 

aa"


*e"i*)'$a"

 e"6iaa"

'ta"+

 e*)a6ara"

#a"

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A=ara

Sera8

Teri*a G'#a"+ 

S'rat Per*<8<"a"



'ti Me*


'ti I"?estaris ara"+

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La
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Pe"eri*aa" 3



ara"+

Uta"+ ea#a  i8a

eti+a

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#i)a6ar 

S'rat

Ketera"+a"

Ot
S'rat

Per*i"taa"

Pe*)a6ara" (SPP 

S'rat Peri"ta8 Me*)a6ar  (SPM



S'rat Perta"++'"+5a/a)a" (SP

&isi< )a/aa" #a" risi< #etesi terait #e"+a" se*'a ree"i"+ terse)'t #i atas. Pe"+'5ia" s')sta"ti> #ititi)erata" a#a ree"i"+ ati?a teta #a" e/a5i)a".

.4 MATERIALITAS

Tra"sasi ; tra"sasi #a$a* si$'s )e$a"5a #aera8 i"i sa"+at )ere"+ar'8 ter8a#a $aat *ateria$ se=ara i"#i?i#'a$. De"+a" #e*iia" a'#it
. RISIKO BAWAAN

&isi< )a/aa" #a$a* at
4

Ti"++i"6a ?<$'*e tra"sasi aa" *e"i"+ata" e*'"+i"a" ter5a#i"6a sa$a8 sa5i. Se*ai" ti"++i ?<$'*e tra"sasi *aa se*ai" ti"++i '$a e*'"+i"a" ter5a#i"6a esa$a8a" #a$a* e"=atata" tra"sasi terse)'t. Di sa*i"+ it' ter#aat 5'+a e*'"+i"a" )a8/a e"titas *e$a'a" e*)e$ia" ati?a 6a"+ ti#a er$'. Na*'" seri"+ ter5a#i as's #i *a"a e"titas *asi8 teta *e"=a"t'*a" ati?a 6a"+ ti#a )er+'"a #a$a* "era=a"6a se)esar "i$ai #ari ati?a terse)'t. Masa$a8 a'"ta"si *e"+e"ai  e"e"t'a" aaa8 8ar+a er<$e8a" ati?a #iaita$isasi ata' #i)e)a"a" *e"+ai)ata" ti"++i"6a e*'"+i"a" esa$a8a" #a$a* er$a'a" e"+e$'ara" as.

.5 STRATEGI AUDIT

Ti"++i"6a risi< )a/aa" #a$a* si$'s )e$a"5a #aera8 *e"6e)a)a" )a"6a e"titas *e*riia" *e"+'ra"+i risi< e"+e"#a$ia" #a$a* er"6ataa" e)era#aa" #a" eter5a#ia"F e$e"+aa"F serta e"i$aia" #a" e"+a$<asra" 6a"+ )eraita" #e"+a" tra"sasi #a" ree"i"+ si$'s )e$a"5a #aera8. De"+a" #e*iia" strate+i a'#it 6a"+ seri"+ #iaai a#a$a8 e"#eata" ti"+at risi< <"tr<$ 6a"+ #itetaa" $e)i8 re"#a8. Da$a* strate+i i"i a'#iteti?itas str't'r e"+e"#a$ia" i"ter"a$. De"+a" ata $ai" a'#it. 2ataat ?ers's )ia6a. Pe"+'5ia" e"+e"#a$ia" sa"+at #ie"+ar'8i <$e8 erti*)a"+a" a"tara *a">aat ?ers's )ia6a. A'#it.

5

.6 TUJUAN AUDIT

T'5'a" a'#it si$'s )e$a"5a a#a$a8 *e*er<$e8 )'ti *e"+e"ai *asi"+;*as*+  er"6ataa" si+"i>ia" 6a"+ )eraita" #e"+a" tra"sasi #a" sa$#< si$'s )e$a"5a. I'5'a" a'#it #ite"t'a" )er#asara" $i*a ate+
.6.- PERN7ATAAN KEBERADAAN ATAU KETERJADIAN

eraita"

#e"+a"

er"6ataa"

e)era#aa"

ata'

eter5a#ia"

a'#it
*e"ea"a" a#a aaa8 se$'r'8 'ta"+ #a" ati?a teta )e"ar;)e"ar a#a a#a ta"++a$ "era=a. Di sa*i"+ it' er"6ataa" i"i 5'+a *e"ea"a" a#a aaa8 se$'r'8 tra"sasi )e$a"5a #aera8 6a"+ ter#iri atas e*)e$ia" #a" e"+e$'ara" as 6a"+ ter=atat )e"ar ; )e"ar ter5a#i #a" )'a" 8a"6a reaa" *a"a5e*e". eri't a#a$a8 ri"=ia" #ari t'5'a" a'#it atas er"6ataa" e)era#aa" ata' eter5a#ia". a. Uta"+ ter=atat ses'ai 5'*$a8 6a"+ *e"5a#i e/a5i)a" e"titas a#a ta"++a$ "era=a.  ). Ati?a teta ter=atat ses'ai ati?a 6a"+ #aat #i+'"aa" a#a ta"++a$ "era=a. =. Tra"sasi e*)e$ia" ter=atat ses'ai )ara"+ #a" 5asa 6a"+ #iteri*a se$a*a re"ta"+ /at' e$asa"aa" a'#it. #. Pe"+e$'ara" as ter=atat ses'ai e*)a6ara" 6a"+ #i)'at se$a*a re"ta"+ /at' terse)'t #i atas.

.6. PERN7ATAAN KELENGKAPAN

Per"6ataa" i"i *e"ea"a" a#a aaa8 se$'r'8 tra"sasi #a" sa$#< 6a"+ se*esti"6a ter=a"t'* #a$a* $a
.6.4 PERN7ATAAN HAK DAN KEWAJIBAN

Da$a* aita""6a #e"+a" er"6ataa" i"i. A'#it
e/a5i)a" 6a"+ ter=atat )eri't a#a$a8 ri"=ia" #ari t'5'a" a'#it atas er"6ataa" 8a  #a" e/a5i)a" : a. Uta"+ a#a$a8 e/a5i)a" $e+a$ e"titas a#a ta"++a$ "era=a.  ). E"titas *e*i$ii #a" )er8a atas se*'a ati?a teta s erta erse#iaa" )ara"+ 8a)is  aai a#a ta"++a$ "era=a.

.6. PERN7ATAAN PENILAIAN DAN PENGALOKASIAN

eraita" #e"+a" er"6ataaa" e"i$aia" a'#it
Se$ai" *e*er<$e8 )'ti *e"+e"ai ee*at er"6ataa" terse)'t #iatas a'#itiasia" #i5e$asa" #a" #i'"+aa" #e"+a" teat #a$a* "era=a. eri't a#a$a8 ri"=ia" #ari

t'5'a" a'#it atas er"6ataa"

e$a
 e"+'"+aa". 1. Uta"+ #a" ati?a te$a8 #ii#e"ti>iasi #a" #i$asi>iasia" #e"+a" teat #a$a* "era=a. !. Pe"+'"+aa" #i$a'a" se=ara teat #a" ses'ai #e"+a" *et<#e #eresiasi 6a"+ #i+'"aa" <$e8 e"titas. A'#iti #ari a'#it terse)'t 6ait' : 1. Pr. .8 PEMAHAMAN ATAS STRUKTUR PENGENDALIAN INTERNAL BELANJA 7

Pe*a8a*a" atas str't'r e"+e"#a$ia" si$'s )e$a"5a *e$i'ti erti*)a"+a" $i"+'"+a" e"+e"#a$ia" siste* a'"ta"si #a" r
.8.- LINGKUNGAN PENGENDALIAN

Da$a* $i"+'"+a" e"+e"#a$ia" a'#it
.8. SISTEM AKUNTANSI

Siste* a'"ta"si a#a$a8 *et<#e e"+<$a8a" #ata #<'*e" #a" =atata". Siste* a'"ta"si )e$a"5a #aera8 6a"+ ter#iri atas e*)e$ia" #a" e"+e$'ara" as s'at' e"titas 8ar's #aat *e"6e#iaa" a#a"6a 5e5a a'#it 6a"+ $e"+a atas tra"sasi. Pe*a8a*a" atas siste* a'"ta"si #ier<$e8 #e"+a" *e"e$aa8 *a"'a$ a'"ta"si #a" #ia+ra* a$'r siste*. Disa*i"+ it' a'#it
.8.4 PROSEDUR PENGENDALIAN 8

Pr
Ot
.8.4.- OTORISASI TRANSAKSI

Pe"+e"#a$ia" 6a"+ e>eti> atas ati?itas e*)e$ia" *e"'"t't a+ar   e*)e$ia" 8a"6a #i$a'a" aa)i$a )'ti e*)e$ia" te$a8 #itar. Se$ai" it' *a"a5e*e"  er$' *e*)'at e)i5aa" 6a"+ )eraita" #e"+a" 'a"titas =ara e*)a6ara" serta 8ar+a )ara"+ #a" 5asa 6a"+ #i)e$i.

.8.4. PELAKSANAAN TRANSAKSI

Pa#a saat #iteri*a )ara"+ 8ar's #ii"sesi )ai 'a$ias *a''" 'a"titas"6a. Ke*'#ia" ?eri>iasi #i$a'a" #e"+a" e"+8it'"+a" >isi #a"  e"=<=<a" #e"+a" esa"aa" e*)e$ia". Sete$a8 )ara"+ #iteri*a e"titas *e*'"6ai 'ta"+ 6a"+ se$a"5't"6a #i$'"asi *e$a$'i e*)a6ara" as. Ma"a5e*e" 8ar's *e"etaa" e)i5aa" e*)a6ara" as a+ar e*)a6ara" ter8a#a e*)e$ia" 6a"+ ti#a #i
.8.4.4 PENATATAN

Sete$a8 se$'r'8 tra"sasi #i$a'a" se*'a )ara"+ #a" 5asa 6a"+ #i)e$i 8ar's se+era #i=atat se=ara a'rat. 9

.8.4. AKSES KE AKTI9A

Ma"a5e*e" 8ar's *e"eraa" r
. PERTIMBANGAN PENGENDALIAN INTERNAL ; TRANSAKSI PEMBELIAN (BELANJA DAERAH)

Da$a* tra"sasi e*)e$ia" #<'*e" #a" =atata" 6a"+ #iaai a"tara $ai" a#a$a8 : 1. S'rat Pe"6e#iaa" Da"a ( SPD *er'aa" #<'*e" 6a"+ *e"6ataa" terse#ia"6a #a"a '"t' *e$asa"aa" e+iata" se)a+ai #asar e"er)ita" SPP. !. S'rat Per*i"taa" Pe*)a6ara" (SPP *er'aa" #<'*e" 6a"+ #iter)ita" <$e8  e5a)at 6a"+ )erta"++'"+ 5a/a) atas e$asa"a" e+iata" ata' )e"#a8ara/a"  e"+e$'ara" '"t' *e"+a5'a" er*i"taa" e*)a6ara". 3. SPP Ua"+ Perse#iaa" (SPP ; UP *er'aa" #<'*e" 6a"+ #ia5'a" <$e8  )e"#a8ara/a" e"+e$'ara" '"t' er*i"taa" 'a"+ *'a er5a 6a"+ )ersi>at  e"+isia" e*)a$i (re?<$?i"+ 6a"+ ti#a #aat #i$a'a" #e"+a" e*)a6ara" $a"+s'"+. 4. SPP Ga"ti Ua"+ Perse#iaa" (SPP ; GU *er'aa" #<'*e" 6a"+ #ia5'a" <$e8  )e"#a8ara/a" e"+e$'ara" '"t' er*i"taa" e"++a"ti 'a"+ erse#iaa" 6a"+ ti#a  #aat #i$a'a" #e"+a" e*)a6ara" $a"+s'"+. ,. SPP Ta*)a8a" Ua"+ Perse#iaaa" (SPP ; TU *er'aa" #<'*e" 6a"+ #ia5'a" <$e8 )e"#a8ara/a" e"+e$'ara" '"t' er*i"taa" ta*)a8a" 'a"+ erse#iaa" +'"a *e$asa"aa" e+iata" SKPD 6a"+ )ersi>at *e"#esa #a" ti#a #aat #i+'"aa" '"t' e*)a6ara" $a"+s'"+ *a''" 'a"+ erse#iaa". . SPP La"+s'"+ (SPP ; LS *er'aa" #<'*e" 6a"+ #ia5'a" <$e8 )e"#a8ara/a"  e"+e$'ara" '"t' er*i"taa" e*)a6ara" $a"+s'"+ ea#a i8a eti+a atas #asar   er5a"5ia" <"tra er5a ata' s'rat eri"ta8 er5a $ai""6a serta e*)a6ara" +a5i #e"+a" 5'*$a8 e"eri*a er'"t'a" #a" /at' e*)a6ara" terte"t' 6a"+ #<''*e""6a #isiaa" <$e8 PPTK. 7. S'rat Peri"ta8 Me*)a6ar (SPM *er'aa" #<''*e" 6a"+ #i+'"aa" #iter)ita" <$e8 e"++'"a a"++ara" 'asa e"++'"a a"++ara" '"t' e"er)ita" SP!D atas  )e)a" Pe"+e$'ara" DPA ; SKPD. %. S'rat Peri"ta8 Me*)a6ar Ua"+ Perse#iaa" (SPM ; UP *er'aa" #<'*e" 6a"+ #iter)ita" <$e8 e"++'"a a"++ara" 'asa e"++'"a a"++ara" '"t' e"er)ita" 10

SP!D atas )e)a" e"+e$'ara" DPA ; SKPD 6a"+ #ier+'"aa" se)a+ai 'a"+  erse#iaa" '"t' *e"#a"ai e+iata". 9. S'rat Peri"ta8 Me*)a6ar Ga"ti Ua"+ Perse#iaa" (SPM ; GU  *er'aa" #<'*e" 6a"+ #iter)ita" <$e8 e"++'"a a"++ara" 'asa e"++'"a a"++ara" '"t' e"er)ita" SP!D atas )e)a" e"+e$'ara" DPA ; SKPD 6a"+ #a"a"6a #ier+'"aa" '"t'  *e"++a"ti 'a"+ erse#iaa" 6a"+ te$a8 #i)e$a"5aa". 10. S'rat Peri"ta8 Me*)a6ar Ta*)a8a" Ua"+ Perse#iaa" (SPM ; TU *er'aa" #<'*e" 6a"+ #iter)ita" <$e8 e"++'"a a"++ara" 'asa e"++'"a a"++ara" '"t'   e"er)ita" SP!D atas )e)a" e"+e$'ara" DPA ; SKPD S'rat Peri"ta8 Me*)a6ar  are"a e)'t'8a" #a"a"6a *e$e)i8i 5'*$a8 )atas a#a 'a"+ erse#iaa" 6a"+ te$a8 #itetaa" ses'ai #e"+a" ete"t'a". 11. S'rat Peri"ta8 Me*)a6ar La"+s'"+ (SPM ;LS *er'aa" #<'*e" 6a"+ #iter)ita" <$e8 e"++'"a a"++ara" 'asa e"++'"a a"++ara" '"t' e"er)ita" SP!D

atas

 )e)a" e"+e$'ara" DPA ; SKPD ea#a i8a eti+a 1!. S'rat Peri"ta8 Pe"=aira" Da"a (SP!D *er'aa" #<'*e" 6a"+ #i+'"aa" se)a+ai #asar e"=aira" #a"a 6a"+ #iter)ita" <$e8 UD )er#asara" SPM. .< BAGIAN 7ANG TERKAIT

a+ia" 6a"+ terait a"tara $ai" a#a$a8 : 1. !. 3. 4. ,.

e"#a8ara/a" 8's's )ara"+. e"#a8ara/a" (e*e+a"+ as. S'))a+ia" e'a"+a" setia '"it er5a. Kea$a #i"as. Kea$a #aera8 #a$a* 8a$ i"i ea$a )ir< )a+ia" e'a"+a".

.<.- BENDAHARAWAN KHUSUS BARANG e"#a8ara/a" 8's's )ara"+ )erta"++'"+ 5a/a) ter8a#a e"+e$<$aa"

 erse#iaa" *e$a$'i =atata" #a" art' 8's's '"t' *e"=atat e*aai erse#iaa" #a"  e"+e$<$aa""6a. eraita" #e"+a" ati?a teta )e"#a8ara/a" )ara"+ *e$a'a" >'"+si e"+e$<$aa" #a" e"=atata" ati?a teta *i$i '"it er5a. Pe"+e$<$aa" #a"  e"=atata"

ati?a #i$a'a" se=ara

tera#' #a" *e"++'"aa" *ea"is*e

 e"6's'ta" ses'ai '*'r e<"<*is"6a. Per*i"taa" e*)e$ia" #ia5'a" <$e8 )er)a+ai  )a+ia" $ai""6a *e$a$'i )e"#a8ara/a" 8's's )ara"+ #i *asi"+ ; *asi"+ i"sta"si 6a"+ *e*er$'a" s'at' )ara"+ ata' 5asa. Per*i"taa" e*)e$ia" terse)'t #i$a'a" #e"+a" *e"+isi >
.<. BENDAHARAWAN a+ia" i"i sete$a8 *e"eri*a SKO #a" )'ti *e*
e*'#ia" *e*)'at SPM '"t' *e$a'a" e"=aira" #a"a e as #aera8 'a"+ #ari  e"=aira" #a" i"i e*'#ia" #isera8a" e )e"#a8ara/a" 8's's )ara"+ se)a+ai  e*)a6ara" atas )ara"+ 6a"+ #i)e$i. .<.4 SUBBAGIAN KEUANGAN a+ia" i"i )ert'+as *e$a'a" e"=atata" *a''" e"6's'"a" $a
e'a"+a" atas se*'a tra"sasi #i"as #e"+a" *e"+'*'$a" )'ti tra"sasi ter*as' )'ti e"+e$'ara" as '"t' *e*e)e$i erse#iaa" teta. .<. KEPALA DINAS er>'"+si se)a+ai
#e"+a" e'a"+a" #aera8 #a" atas e"=atata" se*'a e+iata" terse)'t. .-= PENGHIMPUNAN DAN PENDOKUMENTASIAN PEMAHAMAN Pe"+8i*'"a" e*a8a*a" #aat #i$a'a" #e"+a" =ara : 1. Me$a'a" ti"5a'a" e"#a8'$'a". !. Me"#<'*e"tasia" siste*. 3. Me$a'a" r
i"ter"a$ #ari s'at' e"titas a'#it ter8a#a si$'s e"+e$'ara". ia #a$a* ti"5a'a"  e"#a8'$'a" e"+e"#a$ia" 6a"+ a#a #ite*'a" ti#a *e"=''i *aa a'#it"6a. .-=. DOKUMENTASI SISTEM Si$'s e"+e$'ara"

er'sa8aa"

#aat

#i#<'*e"tasia"

#e"+a"

*e"++'"aa" )a+ia" a$'r 'esi<"er ata' #esrisi "arati>  .-=.4 ANALISIS ALUR TRANSAKSI U"t' *e*er'at e*a8a*a" a#a siste* )a+a" a$'r (>$
#aat *e*i$i8 sa$a8 sat' SPM 6a"+ s'#a8 #i=aira". Kart' se#iaa" )'' )ara"+ 12

 )'' e"+a#aa" )ara"+ )erita a=ara sera8 teri*a +'#a"+ s'rat er*<8<"a" )'ti *e*
a'#ittar e"+e=ea" sta"#ar *i$i a"teti?itas ra"=a"+a" #a" <erasi e"+e"#a$ia" #a$a* tra"sasi e*)e$ia". 'ti terse)'t e*'#ia" #i+'"aa" '"t' *e"etaa" resi< e"+e"#a$ia" )a+i setia  er"6ataa" 6a"+ si+"i>ia" )eraita" #e"+a" tra"sasi e*)e$ia". Pe"+e"#a$ia" 6a"+

Pe"+'5ia" 6a"+

Per*itaa" )ara"+

 er$' A#a"6a r
*'"+i" Me"+a5'a"

*e$e)i8i e)'t'8a"


 erta"6aa"

Pe"6iaa"

Pe*)e$ia"

*e*a#ai. A#a"6a er*i"taa"

*e"+e"ai r
 esa"a"

#i$a'a" atas

6a"+ #iset'5'i

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 e*)e$ia"

 er*i"ta" ta"a

'"t' setia

#i)'at )er#asara"

Pe"eri*aa"


 esa"a" e*)e$ia". A#a"6a esa"a"

s'at' er*<8<"a". Me*erisa $a
 )ara"+

#iteri*a ti#a 

 e*)e$ia" 6a"+

 e"eri*aa" '"t' 

ses'ai #e"+a"

#iset'5'i atas setia

setia esa"a"

 )ara"+ 6a"+

 e"eri*aa" )ara"+.

 e*)e$ia".

Pe"6i*a"a"

#iesa". ara"+ e$'ar 

A#a"6a

Me"+a*atai ases

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+'#a"+ ta"a

 e*)atasa"

e+'#a"+.

Pe"6ia" )''


e+'#a"+. A#a"6a eses'aia"

Me*erisa

*e*
#i)'at '"t' )ar"+

a"tara esa"a"

#<'*e"tasi

>'"+si

Sa$a8 sa5i 
e"#a8ara/a" 8's's )ara"+

13

 e"=atata" 'a"+

6a"+ ti#a #iesa"  esa"a" e*)e$ia" ata' #iteri*a.

 e"#''"+ '"t' 

$a
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 e"eri*aa" #a"

*e*
>at'r i8a eti+a. .- PENGUJIAN PENGENDALIAN Da$a* si$'s )e$a"5a a'#it
i"ter"a$ $ie" are"a ti"++i"6a ?<$'*e tra"sasi. O$e8 are"a it' a'#itat e>eti> #a" #aat )er<erasi se)a+ai*a"a *esti"6a. Pr
.-.- PENGUJIAN PENGANDALIAN PEMBELIAN

La"+a8 ; $a"+a8 #a$a* e"+'5ia" e"+e"#a$ia" e*)e$ia" a#a$a8 se)a+ai  )eri't : 1. Pi$i8 se=ara a=a sa*e$ )'ti *e*at'r #ari i8a eti+a #a" )'ti *e*
14

.-. PENGUJIAN PENGENDALIAN PENERIMAAN

La"+a8 ; $a"+a8 #a$a* e"+'5ia" e"+e"#a$ia" e"eri*aa" a#a$a8 se)a+ai  )eri't : 1. er#asara" sa*e$ )'ti *e*
.-4 PERTIMBANGAN PENGENDALIAN

INTERNAL ; TRANSAKSI BELANJA

DAERAH .-4.- DOKUMEN DAN ATATAN

Da$a* tra"sasi )e$a"5a #aera8 (e"+e$'ara" as #aera8 #<'*e" #a" =atata" 6a"+ #iaai a"tara $ai" a#a$a8 :

1. S'rat Pe"6e#iaa" Da"a (SPD *er'aa" #<'*e" 6a"+ *e"6a$aa" terse#ia"6a #a"a '"t' *e$asa"aa" e+iata" se)a+ai #asar e"er)ita" SPP. S'rat Per*i"taa" Pe*)a6ara" (SPP *er'aa" #<'*e" 6a"+ #iter)ita" <$e8 e5a)at 6a"+ )erta"++'"+ 5a/a) atas e$asa"aa" e+iata" )e"#a8ara/a"  e"+e$'ara" '"t' *e"+a5'a" er*i"taa" e*)a6ara". !. SPP Ua"+ Perse#iaa" (SPP ; UP *er'aa" #<'*e" 6a"+ #ia5'a" <$e8  )e"#a8ara/a" e"+e$'ara" '"t' er*i"taa" 'a"+ *'a er5a 6a"+ )ersi>at  e"+isia" e*)a$i (re?<$?i"+ 6a"+ ti#a #aat #i$a'a" #e"+a" e*)a6ara" $a"+s'"+. 15

3. SPP Ga"ti Ua"+ Perse#iaa" (SPP ; GU *er'aa" a#a$a8 #<'*e" 6a"+ #ia5'a" <$e8 )e"#a8ara/a" e"+e$'ara" '"t' er*i"taa" e"++a"ti 'a"+  erse#iaa" 6a"+ ti#a #aat #i$a'a" #e"+a" e*)a6ara" $a"+s'"+. 4. SPP Ta*)a8a" Ua"+ Perse#iaa" (SPP ; TU *er'aa" #<'*e" 6a"+ #ia5'a" <$e8 )e"#a8ara/a" e"+e$'ara" '"t' er*i"taa" ta*)a8a" 'a"+  erse#iaa" +'"a *e$asa"aa" e+iata" SKPD 6a"+ )ersi>at *e"#esa #a" ti#a #aat #i+'"aa" '"t' e*)a6ara" $a"+s'"+ *a''" 'a"+ erse#iaa". ,. SPP La"+s'"+ (SPP ; LS *er'aa" #<'*e" 6a"+ #ia5'a" <$e8  )e"#a8ara/a" e"+e$'ara" '"t' er*i"taa" e*)a6ara" $a"+s'"+ ea#a  i8a eti+a atas #asar er5a"5ia" <"tra er5a ata' s'rat eri"ta8 er5a $ai""6a serta e*)a6ara" +a5i #e"+a" 5'*$a8 e"eri*a er'"t'a" #a" /at'  e*)a6ara" terte"t' 6a"+ #<'*e""6a #isiaa" <$e8 PPTK. . S'rat Peri"ta8 Me*)a6ar (SPM *er'aa" #<'*e" 6a"+ #i+'"aa" #iter)ita" <$e8 e"++'"a a"++ara" 'asa e"++'"a a"++ara" '"t' e"er)ita" SPD atas )e)a" e"+e$'ara" DPA ; SKPD. 7. S'rat Peri"ta8 Me*)a6ar Ua"+ Perse#iaa" (SPM ; UP *er'aa" #<'*e" 6a"+ #iter)ita" <$e8 e"++'"a a"++ara" 'asa e"++'"a a"++ara" '"t'   e"er)ita" SPD atas )e)a" e"+e$'ara" DPA ; SKPD 6a"+ #ier+'"aa" se)a+ai 'a"+ erse#iaa" '"t' *e"#a"ai e+iata". %. S'rat Peri"ta8 Me*)a6ar Ga"ti Ua"+ Perse#iaa" (SPM ; GUP *er'aa" #<'*e" 6a"+ #iter)ita" <$e8 e"++'"a a"++ara" 'asa e"++'"a a"++ara" '"t' e"er)ita" SPD atas )e)a" e"+e$'ara" DPA ; SKPD 6a"+ #a"a"6a #ier+'"aa" '"t' *e"++a"ti 'a"+ erse#iaa" 6a"+ te$a8 #i)e$a"5aa". 9. S'rat Peri"ta8 Me*)a6ar Ga"ti Ua"+ Perse#iaa" (SPM ; GU

*er'aa"

#<'*e" 6a"+ #iter)ita" <$e8 e"++'"a a"++ara" 'asa e"++'"a a"++ara" '"t' e"er)ita" SP!D atas )e)a" e"+e$'ara" DPA ; SKPD 6a"+ #a"a"6a #ier+'"aa" '"t' *e"++a"ti 'a"+ erse#iaa" 6a"+ te$a8 #i)e$a"5aa". 10. S'rat Peri"ta8 Me*)a6ar Ta*)a8a" Ua"+ Perse#iaa" (SPM ; TUP *er'aa" #<'*e" 6a"+ #iter)ita" <$e8 e"++'"a a"++ara" 'asa e"++'"a a"++ara" '"t' e"er)ita" SP!D atas )e)a" e"+e$'ara" DPA ; SKPD are"a e)'t'8a" #a"a"6a *e$e)i8i 5'*$a8 )atas )a+i 'a"+ erse#iaa" 6a"+ te$a8 #itetaa" ses'ai #e"+a" ete"t'a".

16

11. S'rat Peri"ta8 Me*)a6ar La"+s'"+ (SPM ; LS *er'aa" #<'*e" 6a"+ #iter)ita" <$e8 e"++'"a a"++ara" 'asa e"++'"a a"++ara" '"t' e"er)ita" SPD atas )e)a" e"+e$'ara" DPA ; SKPD ea#a i8a eti+a. 1!. S'rat Peri"ta8 Pe"=aira" Da"a (SPPD *er'aa" #<'*e" 6a"+ #i+'"aa" se)a+ai #asar e"=aira" #a"a 6a"+ #iter)ita" <$e8 UD )er#asara" SPM.

.-4. BAGIAN 7ANG TERKAIT

a+ia" 6a"+ terait )iasa"6a a#a$a8 : 1. Pe*e+a"+ as ()e"#a8ara/a". !. a+ia" er)e"#a8araa" se)a+ai i8a 6a"+ #i)eria" /e/e"a"+ <$e8 )ir<  )a+ia" e'a"+a" '"t' *e$asa"aa" tra"sasi e"+e$'ara" as.

. -4..- BAGIAN PEMBA7ARAN UTANG

S'))a+ia"

e'a"+a" a#a '*'*"6a

)erta"++'"+

5a/a)

'"t' 

*e"e"t'a" ata' *e*astia" )a8/a )'ti *e*aata" 
6a"+

#isera8a"

8ar's

)erisi

5'*$a8

r'ia8 6a"+

ses'ai.

Pe"a"#ata"+a"a" #a" e"6era8a" SPM 6a"+ ti#a *e"6e)'ta" 5'*$a8 r'ia8 8ar's #i=e+a8.

.-4.. PEMEGANG KAS

Pe*e+a"+ as se)a+ai i8a 6a"+ *e$a'a" e"=atata" e"+e$'ara" as #a" e"=aira" SPM ti#a )<$e8 ter$i)at ata' )erartisiasi #a$a* tra"sasi  e*)e$ia". 17

Pe"+e"#a$ia" atas e"=atata" e"+e$'ara" as *e$i'ti : 1. Pe"+e=ea" i"#ee"#e" <$e8 ea$a se)a+ia" e'a"+a" atas eses'aia"  5'*$a8 6a"+ #i5'r"a$ #a" #i
i"#ee"#e"

atas

eteata"

e"=atata"

#e"+a"

=ara

*e*)a"#i"+a" se=ara eri<#i ta"++a$ 5'r"a$ e"+e$'ara" as #e"+a" ta"++a$ a#a e"=aira" SPM.

.- PENGHIMPUNAN DAN PENDOKUMENTASIAN PEMAHAMAN

Pe"+8i*'"a" e*a8a*a" #aat #i$a'a" #e"+a" =ara *e"+a5'a" erta"6aa" ata' *e$a'a" /a/a"=ara <)ser?asi *e"e$aa8 #<'*e" ata' *e"e$aa8 e*)a$i  e"+a$a*a" a'#it. eri't a#a$a8 =<"t<8 erta"6aa" #a$a* 'isi<"er tra"sasi )e$a"5a #aera8 (e"+e$'ara" as #aera8 :

2'"+si 'ta"+ Pe*)a6ara" 'ta"+

C<"t<8 erta"6aa" 1. Aaa8 se*'a e"+e$'ara" #i$a'a" #e"+a" SPM !. Aaa8 e"a"#ata"+a"a"" SPM *e*erisa e)era#aa" #<'*e" e"#''"+"6a 3. Aaa8

)'ti

*e*
#a"

#<'*e"

e"#''"+

#i
ta"+a" SPM  1. Aaa8 a#a e*isa8a" t'+as a"tara e$asa"aa" #e"+a"  e"=atata" tra"sasi e"+e$'ara" as !. Aaa8 a#a e"+e=ea" i"#ee"#e" atas eses'aia"  5'*$a8 6a"+ #i5'r"a$ #a" #i
e"+e$'ara"

as

#i=atat

se+ara

*'"+i"  .-5 PENETAPAN RISIKO PENGENDALIAN 18

Pe"e"t'a" sa$a8 sa5i #a" e"+e*)a"+a" e"+e"#a$ia" 6a"+ er$' #i$a'a" <$e8 a'#ittar e"+e=ea" (=8e=$ist sta"#ar *i$i a"t
.-6 PENGUJIAN PENGENDALIAN

Pe"+'5ia" e"+e"#a$ia" atas )e$a"5a #aera8 #a" e"=atata" *e$i'ti $a"+a8 ; $a"+a8 : 1. Mi"ta re+ister SPM '"t' setia sa*e$ )'ti *e*iasi ree"i"+ 6a"+ teat.  ). Perisa eteata" er8it'"+a" #a$a* 5'r"a$ '"t' s'at' eri<#e terte"t' serta 's't 5'*$a8"6a e e"5'r"a$a""6a. =. A*ati sei"tas 5'r"a$ '"t' *e"e*'a" 5'r"a$ 6a"+ ti#a /a5ar. ,. D<'*e"tasia" setia te*'a" e"6i*a"+a" 6a"+ #ier<$e8 *e$a$'i ee*at $a"+a8 #iatas. .-8 PENGUJIAN SUBSTANTI/ SALDO ; SALDO KEWAJIBAN (UTANG)

Ke/a5i)a" sa"+at *e*e"+ar'8i s<$?a)i$itas s'at' e"titas. Ke/a5i)a" )er
.- PENENTAPAN RISIKO DETEKSI

Da$a* ra"+a *era"=a"+ e"+'5ia" s')sta"ti> erta*a a$i a'#itia". Ti"++i re"#a8"6a risi< #etesi ter+a"t'"+ a#a  )esar"6a risi< a'#it 6a"+ #itetaa" risi< )a/aa" serta risi< e"+e"#a$ia" tra"sasi e*)e$ia" #a" e"+e$'ara" as.

.-.- PERTIMBANGAN PROGRAM AUDIT 19

A'#it $e)i8 )a"6a #iteraa" '"t' er"6ataa" e"i$aia" #a"  e"+a$<asia" serta e$e"+aa". Ha$ i"i <"siste" #e"+a"  e/a5i)a" a'#itir*asi e/a5i)a" $a"+s'"+ #ari  i8a eti+a e"+'5ia" isa8 )atas #a" e"e$a8aa" #<'*e"tasi 6a"+ #i$a'a" #a$a* atas e*)e$ia" #a" e/a5i)a" : T'5'a" A'#it Pe"i$aia"

Priasi a'rasi *ate*atis #ari e/a5i)a" : 1. Me"+a"a$isis #a>tar e/a5i)a" 6a"+ #i#aat #ari s'))a+ia" e'a"+a". !. Me$a'a" e"+e=ea" 5'*$a8 t
Ke)era#aa" e/a5i)a" #a"  e"i$aia" Ke)era#aa"

*e*
 e"#''"+. Me*erti*)a"+a"

#a"

*e"+'5i

e"ti"+"6a

#<'*e" *e$a'a"

<">ir*asi a#a i8a eti+a. eter5a#ia" Me$a'a" tes isa8 )atas (='t ; <>> '"t' 

#a" e$e"+aa"

*e"e"t'a" aaa8 e*)e$ia" #a" e/a5i)a"

Ke$e"+aa" e"i$aia" #a"

#i=atat a#a eri<#e 6a"+ )ersa"+'ta". Me$a'a" e"+'5ia" '"t' *e"#ete#i aaa8

e/a5i)a" Ke)era#aa"

a#a"6a e/a5i)a". eter5a#ia" Me$a'a" r
e$e"+aa" #a" e"i$aia" Pe"6a5ia" #a" Me"e$aa8 $a
aaa8 : 1. Ke/a5i)a" te$a8 #i$asi>iasia" se=ara teat. !. Pe"+'"+aa""6a *e"=''i.

.-. 9ERI/IKASI AKURASI MATEMATIS KEWAJIBAN 20

A'#ittar  sa$#< e/a5i)a" i"#i?i#'a$ atas i8a eti+a. De"+a" ata $ai" sa$#< e/a5i)a"  a#a i8a eti+a ter=a"t'* #a$a* se#'$ terse)'t. T
.-.4 KON/IRMASI UTANG LANAR 

Ti#a seerti <">ir*asi i'ta"+ rat <erasi<"a$ are"a : 1. K<">ir*asi ti#a *e*)eria" eastia" )a8/a e/a5i)a" 6a"+ )e$'* ter=atat aa" #aat #ite*'a" a'#itat'r #a" s'rat 'ta"+ )'$a"a" #ari i8a eti+a. Aa)i$a <">ir*asi e/a5i)a" #i$asa"aa" *aa e/a5i)a" 6a"+ #ii$i8 '"t' #i<">ir*asia" ter'ta*a a#a$a8 ree"i"+ i"#i?i#'a$ i8a eti+a 6a"+  )ersa$#< "<$ ata' e=i$. Pe"+'5ia" i"i )eraita" erat #e"+a" er"6ataa" e"i$aia" ata' e"+a$<asia" 8a #a" e/a5i)a" e)era#aa" ata' eter5a#ia" #a" e$e"+aa". 'ti 6a"+ #ier<$e8 8a"6a *e*)eria" e6ai"a" 6a"+ ter)atas atas er"6ataa" e$e"+aa" are"a *asi8 ter#aat e*'"+i"a" aa" a#a"6a e/a5i)a" 6a"+ ti#a ter=atat.

.-. MELAKUKAN PENGUJIAN PISAH BATAS PEMBELIAN

Pe"+'5ia" isa8 )atas e*)e$ia" #ira"=a"+ a'#ititi>. ia e"+'5ia" i"i *e*)'tia" a#a"6a i"#iasi 21

esa$a8a" *ateria$ *aa a'#it
.-.5 MELAKUKAN PENGUJIAN PISAH BATAS PENGELUARAN KAS

Pe"+'5ia" i"i #ira"=a"+ '"t' *e*astia" )a8/a e"+e$'ara" as #i=atat #a$a* eri<#e #ie$'ara""6a as terse)'t. Pe"+'5ia" i"i sa"+at$a8 e"ti"+ #a$a* *e"e"t'a" )eraa sa$#< e/a5i)a" 6a"+ se*esti"6a ter=a"t'* #a$a* "era=a a8ir ta8'". O$e8 are"a it' e"+'5ia" i"i se*esti"6a #i$a'a" a#a ta"++a$ "era=a. 'ti

#aat

#i8i*'" *e$a$'i

<)ser?asi

#a"

e"e$a8aa"

ter8a#a

#<'*e"tasi i"ter"a$. A'#it
.-.6 MEMERIKSA PEMBA7ARAN KEMUDIAN

Pe"+'5ia" i"i #ira"=a"+ <$e8 a'#it
.-.8 MENGUJI KEWAJIBAN TAK TERATAT

Pe"+'5ia" i"i *er'aa" e$e"+a #ari r $ai""6a. Pe"+'5ia" i"i *e$i'ti i"?esti+asi 8's's '"t' *e"e*'a" e)era#aa" >at'r 

22

 i8a eti+a 6a"+ si+"i>ia" #a" )e$'* ter=atat a#a ta"++a$ "era=a. Da$a* 8a$ i"i a'#itat'r   e*)e$ia" 6a"+ )e$'* ter=atat. !. Me*erisa #<'*e" seerti esa"a" e*)e$ia" $aat'r 6a"+ *e"+a"#'"+ er)e#aa" #ata seerti 'a"titas #a" 8ar+a  e*)e$ia". 3. Me"e$aa8 a"++ara" *<#a$ #a" <"tra $ai" '"t' 5'*$a8 6a"+ )e$'* ter=atat. Pe"=aria" e/a5i)a" 6a"+ ti#a ter=atat )eraita" #e"+a" e"+'5ia" isa8  )atas 6a"+ #aat *e"#etesi =atata" tra"sasi 6a"+ #i)''a" a#a eri<##e 6a"+ sa$a8. S'*)er 6a"+ #aat #i+'"aa" se)a+ai #asar '"t' *e"#etesi a#a"6a e/a5i)a" 6a"+ ti#a ter=atat a"tara $ai" : 1. Catata" e/a5i)a" a#a "era=a $a5'r. !. 'r"a$ e"+e$'ara" as. 3. Da>tar )'ti *e*
.-. MENERAPKAN PROSEDUR ANALITIS

&asi< 6a"+ #aat #iaai '"t' *e"eraa" riasia" ree"i"+ 6a"+ : 1. Ta*a $a6a #a$a* 8')'"+a""6a #e"+a" ree"i"+ $ai" se8i"++a ti#a  *e*er$'a" e"+'5ia" s')sta"si> ta*)a8a". !. Ta*a ti#a $a6a #a" ti#a )era$asa" se8i"++a *e*er$'a" r ta*)a8a". U"t' e/a5i)a" a'#it
23

!. Me*)a"#i"+a" e*)e$ia" #i)a+i #e"+a" 5'*$a8 e/a5i)a" '"t' ta8'" 6a"+ $a$' #e"+a" ta8'" seara"+. 3. Me*)a"#i"+a" )ai e*)e$ia" #a" e/a5i)a" #e"+a" a"++ara" ata' 5'*$a8 6a"+ #ieriraa". Sete$a8 a"a$isis #i$a'a" te*'a" e"6i*a"+a" ata' >$'t'asi 6a"+ ti#a  *as' aa$ *e"+i"#iasia" a#a"6a e/a5i)a" 6a"+ ti#a ter=atat.

.-.<

MENELAAH

PEN7AJIAN

DAN

PENGUNGKAPAN

LAPORAN

KEUANGAN

A'#it
Pe"+'5ia"

i"i

)eraita"

erat

#e"+a"

er"6ataa"

e"6a5ia"

#a"

 ee"+'"+aa". 'ti #aat #i8i*'" *e$a$'i e"e$aa8a" atas "
24

.-< BAGAN ALUR PROSEDUR PEMERIKSAAN

M'$ai

'' esar e$a"5a

Kre#it

Kas

'' esar #a" '' Pe*)a"t' Uta"+

Bandingkan dengan Daa! "uang

Mi"ta &e+ister SP!D #a" '' Pe*)a"t' Pe"+e$'ara" Kas

eri>iasi '' esar Kas '' Pe*)a"t' Pe"+e$'ara" Kas '' esar P
K
K
Se$esai

Se$esai

25

#ulaii

.-<.- BAGAN ALUR AUDIT BELANJA GAJI DAN TUNJANGAN LAIN

$e!i%kasi daa! gaji& 'uku 's! 'elanja gaji& 'uku kas u(u(& dan 'uku pe('anu pengelua!an kas

A#a '"t' ea$a /ai$ $ #aera8

A#a '"t' ar6a/ a" $ai"

Suda)

Belu(

*+!eksi

*+!eksi

dike('a

dike('a

ku!ang

a('a)

likan

likan

K
*+!eksi a(') pd p+s 'elanja gaji

Pasa$ +a5i #a" t'"5a"+a"  
Pst +a5i #a" t'"5"+a" 
dae!)

se$esai

selesai

1

26

1

*+!eksi a('a) aas p+s 'elanja gaji

#e('andingkan ana!a 'uku pe('anu piuang gaji dg daa! gaji

,u!nal pen-esuaian

Selesai

27

.-<.

BAGAN ALUR AUDIT BELANJA OPERASIONAL

M'$ai

#ina !egise! sp2d

S.2D unuk 'elanja +pe!asi+nal

Perisa )'' )esar  
1

2

Ter=atat #i)'' )esr  
e!egise! di S.2D eapi 'elu( e!/aa di 'uku 'esa! p+s 'elanja +pe!asi+nal

*+!eksi a('a)

*+!eksi ku!ang

'uku 'esa! p+s

'uku 'esa! p+s 'elanja

'elanja *+!eksi a('a) +pe!asi+nal S.2D

*+!eksi ku!ang +pe!asi+nal

S.2D unuk

,u!nal 'alik

'elanja

S.2D

se$esai

+pe!si+nal

#en/ai!kan 1 kas unuk

#en-e+!kan 2 kas

'elanja

28

+pe!asi+nal

selesai

selesai

29

.-<.4 BAGAN ALUR AUDIT BELANJA IN9ESTASI M'$ai

Perisa DPA SKPD #a" SPK 

Da>tar r<6e i"?estasi

a"#i"+a" a"tara  )'' )esar 
*+!eksi

Aa)i$a )''  )esar )e$a"5a i"?estasi $e)i8  )esar #ari 5'*$a8 re+ister SP!D

Aa)i$a )''  )esar )e$a"5a i"?estasi $e)i8 e=i$ #ari 5'*$a8 re+ister SP!D

*+!eksi a('a)

K
S.2D

se$esai

1

2 30

1

K
S.2D

2

K
,u!nal pe('alik

#ena('a) kas

#en-e+!kan

unuk invesasi

kas

selesai

selesai

31

.-<. BAGAN ALUR AUDIT BELANJA TIDAK TERSANGKA M'$ai

Mi"ta re+ister SP!D

SP!D '"t'  )e$a"5a ti#a tersa"+a

a"#i"+a" 
Ter=atat #i)''  )esr 
Ter=atat #i re+ister SP!D tetai ti#a a#a #i )'' )esar  
se$esai

1

2

32

1

K
S.2D

2

*+!eksi ku!ang 'uku 'esa! p+s 'elanja tdak e!sangka

,u!nal 'alik

Me"a*)a8 as '"t' 
#en-e+!kan

selesai

selesai

kas

33

BAB III PENUTUP

4.- KESIMPULAN

Si$'s e$a"5a #aera8 *e"=a' )er)a+ai rat si$'s )e$a"5a #aera8 e*'#ia" *e"i$ai ti"+at e*ateria$itas"6a e*'#ia" t'5'a" a'#it #ari si$'s )e$a"5a sete$a8 it' e*a8a*a" atas str't'r e"+e"#a$ia" i"ter"a$ )e$a"5a ta8a se$a"5't"6a erti*)a"+a" *e"+e"ai  e"+e"#a$ia" i"ter"a$ #a" tra"sasi e*)e$ia" e*'#ia" e"e"t'a" )a+ai";)a+ia" *a"a 6a"+ terait sete$a8 it' e"+8i*'"a" #a" e"+#<'*e"tasia" e*a8a*a" se$a"5't"6a *e"etaa" aa sa5a 6a"+ *e"5a#i risi< #a$a* e"+e"#a$ia" e*'#ia" #i$a'a"  e"++'5ia" e"+e"#a$ia" ta8aa" se$a"5't"6a *e"e"t'a" erti*)a"+a" e"+e"#a$ia" ter8a#a tra"sasi

)e$a"5a

#aera8

sete$a8

it'

ta8aa"

)eri't"6a e"+8i*'"a"

 e"#<'*e"tasia" e*a8a*a" #i$a"5'ta" #e"+a" e"etaa" risi< ter8a#a e"+e"#a$ia" e*'#ia" e"+e"#a$ia" #i'5i ta8aa" )eri't"6a e"+'5ia" s')sta"si> ter8a#a sa$#<;sa$#< e/a5i)a" #a" ta8aa" tera8ir e"etaa" risi< 6a"+ ter#etesi.

4. SARAN

De"+a" a#a"6a *aa$a8 te"ta"+ raat #e"+a" a#a"6a e*erisaa" 6a"+ #i$a'a" ter8a#a si$'s )e$a"5a. Ke*'#ia" a*i 5'+a )er8ara riti 6a+ *e*)a"+'" #aat #i)eria" ter8a#a *aa$a8 i"i a+ar e#ea""6a 5ia #a$a* e"'$isa" e"6a*aia" *a"a #a" 5'+a )a8asa 6a"+ #i+'"aa" #aat $e)i8 )ai $a+i #ari *aa$a8;*aa$a8 6a"+ te$a8 #i)'at se)e$'*"6a.

34