Risk Assessment Pengadaan Barang dan Jasa Pada Pemerintah Daerah Kabupaten Bantul

S IBRAHIM HASAN A, Suyanto, S.E., MBA., Ak., Ph.D

2017 | Tesis | S2 Akuntansi

Sejak tahun 2004-2015, KPK telah menerima sebanyak 12.693 pengaduan terkait masalah PBJ. Selain itu, dari 500 kasus yang ditangani KPK sejak tahun 2004 sampai April 2016, 148 kasus ialah terkait kasus korupsi PBJ (Komisi Pemberantasan Korupsi 2016). KPK telah menemukan empat titik celah korupsi terkait PBJ yang salah satunya terkait masalah pengawasan (Komisi Pemberantasan Korupsi 2016). Perbaikan pada keempat aspek tersebut diharapkan mampu mencegah kesalahan administrasi dan/atau korupsi pada PBJ yang akan berdampak pada kerugian negara. Selama tahun 2015-2016, di Pemda Bantul terdapat masih cukup banyak kasus korupsi PBJ yang dilansir dari berbagai sumber. Penelitian ini bertujuan untuk menilai risiko pada PBJ dan penilaian terhadap keefektifan audit internal dalam perannya mengelola risiko PBJ berdasarkan indikator yang dikembangkan oleh Cohen & Sayag (2010). Penelitian ini menggunakan pendekatan kualitatif. Metode pengumpulan data untuk penilaian risiko PBJ menggunakan kuesioner sedangkan penilaian terhadap keefektifan audit internal dalam perannya mengelola risiko PBJ menggunakan wawancara dan dokumen. Hasil penelitian menunjukkan terdapat tiga jenis level risiko PBJ di Pemda Bantul yaitu risiko pada level ekstrem atau level 2, tinggi atau level 3 dan medium atau level 4. Risiko pada level ekstrem sebanyak 2 jenis risiko, sedangkan risiko pada level tinggi terdapat 15 jenis risiko dan 15 jenis risiko yang berada pada level medium. Selain itu, peran Inspektorat Bantul masih belum cukup efektif dalam mengelola risiko PBJ yang dilakukan dengan pengujian terhadap aspek profesional dan kualitas audit.

Since 2004-2015, the KPK has received as many as 12,693 complaints related to procurement of goods and services issues. In addition, of the 500 cases handled by the KPK from 2004 to April 2016, 148 cases are related to corruption cases of the procurement of goods and services (KPK 2016). The KPK has found four points of corruption related to the procurement of goods and services, one of which concerns the issue of oversight (KPK 2016). Improvements to these four aspects are expected to prevent administrative errors or corruption in the procurement of goods and services which will affect the state losses. During the year 2015-2016, in Bantul Local Government there are still many cases of procurement of goods and services corruption that was launched from various sources. This study aims to assess the risk on procurement of goods and services and assessment of the effectiveness of internal audit in its role of managing procurement of goods and services risk based on indicators developed by Cohen & Sayag (2010). This research uses qualitative approach. Data collection methods for risk assessment of procurement of goods and services use questionnaires and assess the effectiveness of internal audit in its role of managing procurement of goods and services risk using interviews and documents. The results show that there are three types of procurement of goods and services risk level in Bantul Local Government are risk at extreme level or level 2, high or level 3 and medium or level 4. Risks at extreme level are 2 types of risk, while risk at high level there are 15 types of risk and 15 types of risks at medium level. In addition, the role of Bantul Inspectorate is not yet effective enough in managing procurement of goods risk by testing the professional aspect and audit quality.

Kata Kunci : Pengadaan Barang/Jasa, Penilaian Risiko, Efektivitas, Inspektorat Bantul