Evaluasi Pelaksanaan Tindak Lanjut Rekomendasi Hasil Pemeriksaan BPK RI Oleh Satuan Kerja Perangkat Daerah (Studi pada Pemerintah Daerah Kabupaten Supiori Provinsi Papua)

REHABEAN MANSNANDIFU, Prof. Dr. Abdul Halim, M.B.A., Ak., CA.

2018 | Tesis | MAGISTER AKUNTANSI

Hasil pemeriksaan adalah hasil akhir dari proses penilaian/informasi mengenai pengelolaan dan tanggung jawab keuangan negara yang dilakukan secara independen, obyektif, dan profesional berdasarkan standar pemeriksaan yang dituangkan dalam laporan hasil pemeriksaan sebagai keputusan BPK. Dalam UU Nomor 15 Tahhun 2004 pasal 1 angka 2 dinyatakan bahwa rekomendasi adalah saran dari pemeriksa berdasarkan hasil pemeriksaannya yang ditujukan kepada orang dan/atau badan yang berwenang untuk melakukan tindakan dan/atau perbaikan. Rekomendasi wajib ditindaklanjuti oleh pejabat setelah menerima hasil pemeriksaan. Pejabat adalah orang dan/atau badan yang berwenang untuk melakukan tindakan dan/atau perbaikan. Laporan hasil pemeriksaan memuat catatan-catatan yang menjelaskan kelemahan-kelemahan organisasi, kehilangan sumber daya, dan tidak efektifnya sistem dan prosedur organisasi. Kelemahan-kelemahan organisasi ini dituangkan dalam sebuah rekomendasi yang ditujukan kepada manajemen untuk melakukan perbaikan di dalam organisasi tersebut. Pelaksanaan Tindak Lanjut Rekomendasi Hasil Pemeriksaan Badan Pemeriksa Keuanan Negara Republik Indonesia (TLRHP BPK RI) adalah salah satu indikator komitmen entitas untuk memperbaiki pengelolaan dan pertanggung jawaban keuangan negara untuk menciptakan transparansi dan akuntabilitas dalam mengelola dan mempertanggungjawabkan keuangan negara/daerah. Hasil pemantauan BPK pada semester I September 2014 bahwa pelaksanaan TLRHP BPK RI di Kabupaten Supiori masih rendah. Data Iktisar Hasil pemantau Sementara BPK semester I, September 2014 menunjukkan periode 2010-2014 640 rekomendasi dengan status Tindak Lanjut (TL) sesuai rekomendasi 114 atau 17,82% dan belum sesuai dan/atau belum ditindaklanjuti 526 rekomendasi atau 82,18%. Penelitian ini bertujuan untuk mengidentifikasi dan mengevaluasi hambatan dalam pelaksanaan TLRHP BPK RI di linkungan Satuan Kerja Perangkat Daerar (SKPD) di Kabupaten Supiori, faktor penghambat, dan upaya Pemerintah Daerah untuk melaksanakan TLRHP BPK RI. Penelitian in menggunakan metode kualitatif dengan teknik evaluasi formatif dilakukan kepada 17 (tujuh belas) SKPD pada pemerintah Daerah Kabupaten Supiori dengan pertimbangan status TL belum sesuai rekomendasi dan belum di TL oleh pejabat dan staf yang memahami pelaksanaan TLRHP BPK RI. Data diperoleh dengan teknik wawancara mendalam, observasi, studi dokumen, dan fokus group diskusi (FGD) dan untuk memperoleh informasi yang tepat dan akurat dilakukan kepada pihak-pihak yang telah melakukan tindaklanjut namun belum sesuai dan rekomendasi belum ditindaklanjuti. Hasil penelitian atas pelaksanaan TLRHP BPK RI oleh SKPD di Kabupaten Supiori di temukan beberapa faktor penghabat yang dihadapi dalam pelaksanaan TLRHP BPK oleh pejabat dan staf dalam SKPD yaitu: (1) komitmen pimpinan; (2) koordinasi; (3) sumberdaya manusia; (4) pedoman pelaksanaan TLRHP BPK RI; (5) sanksi; (6) kinerja inspektorat; (7) mutasi/roling pejabat; (8) fungsi verifikasi; (9) pengarsipan; dan (10) pengawasan melekat.

Examination result is the final result of an assessment process/information on state financial management and responsibility which is performed independently, objectively, and professionally based on examination standard stated in examination result report as decision of BPK (the Audit Board). Article 1 number 2 of Law Number 15 of 2004 states that recommendation is examiner's suggestion based on examination result directed to person and/or agency authorized to perform action and/or improvement. Recommendation must be followed up by officials after receiving examination result. Official is person and/or agency authorized to perform action and/or improvement. Examination result report contains notes which explain weaknesses of organization, loss of resources, and ineffectiveness of organizational system and procedure. The organizational weaknesses are stated in a recommendation directed to management to make improvement in the organization. Follow up of Examination Result Recommendation of the Audit Board of the Republic of Indonesia is one of the indicators of entity's commitment to improve state financial management and responsibility to create transparency and accountability in managing and being held responsible for state/local finances. The result of BPK's observation on semester I of September 2014 showed that the implementation of Follow up of Examination Result Recommendation of the Audit Board of the Republic of Indonesia in Supiori Regency was low. Semester I September 2014 Data of Temporary Observation Result Summary of BPK showed that in 2010-2014 period, of 640 Follow up recommendations, 114 recommendations or 17.82% were in accordance and 526 recommendations or 82.18% weren't in accordance and/or 526 recommendations or 82.18% weren't followed up. This study aimed to identify and evaluate obstacles in implementing Follow up of Examination Result Recommendation of the Audit Board of the Republic of Indonesia among Regional Work Units in Supiori Regency, inhibiting factors, and efforts of Local Government to implement Follow up of Examination Result Recommendation of the Audit Board of the Republic of Indonesia. The present study used qualitative method with formative evaluation technique performed on 17 (seventeen) Regional Work Units in Supiori regency Government by considering TL status which wasn't in accordance with recommendation and not followed up by officials and staffs who understood the implementation of Follow up of Examination Result Recommendation of the Audit Board of the Republic of Indonesia. The data was collected by in-depth interview, observation, document study, and focus groups discussion (FGD) to collect correct and accurate information from parties who had followed up but not yet in accordance with Follow up of Examination Result Recommendation of the Audit Board of the Republic of Indonesia and who hadn't followed up Follow up of Examination Result Recommendation of the Audit Board of the Republic of Indonesia. The research result on the implementation of Follow up of Examination Result Recommendation of the Audit Board of the Republic of Indonesia by Regional Work Units in Supiori Regency found several inhibiting factors in the implementation of Follow up of Examination Result Recommendation of the Audit Board of the Republic of Indonesia by officials and staff in Regional Work Units which were: (1) superior's commitment; (2) coordination; (3) human resources; (4) guideline of implementation of Follow up of Examination Result Recommendation of the Audit Board of the Republic of Indonesia; (5) sanction; (6) inspectorate performance; (7) mutation/rolling of official; (8) function of verification; (9) archiving; and (10) inherent supervision.

Kata Kunci : examination result, recommendation follow up, inhibiting factor, and effort of regency government.