PENGEMBANGAN MODEL AUDIT INVESTIGASI DI KEMENTERIAN AGAMA

MOHAMMAD MIFTAHUL HIDAYAT, . (2022) PENGEMBANGAN MODEL AUDIT INVESTIGASI DI KEMENTERIAN AGAMA. Doktor thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

DEVELOPMENT OF INVESTIGATION INTERNAL AUDIT MODEL AT THE MINISTRY OF RELIGIOUS AFFAIR Mohammad Miftahul Hidayat ABSTRACT Various efforts to eradicate KKN continue to be carried out by the government, by strengthening the internal audit (APIP) in conducting investigative audits. In the 2004-2019 period, law enforcement officers handled 2,691 corruption cases and prosecuted 5,938 suspects, with potential state loss of USD 21.9 trillion. The most common types of corruption are bribery, 65.64% (661 out of 1007 cases). While the State Civil Apparatus (PNS) who have been sentenced to "Disrespectful Dismissal" are 2,357 apparatus (KPK, 2020). One of the keys to the success of an investigative audit is the quality of information/public complaints, which is the main source of planning an investigative audit. In this case, the government has also opened the widest possible access to the public to submit complaints/information related to indications of KKN. During 2016-2019, 1,572 complaints (an average of 393 per year) were submitted to the Ministry of Religious Affair and with various limitations, leaving 459 complaints that have not been processed, because they can only reduce a maximum of 115 teams per year, with 30 investigative auditors. Based on this, it is necessary to develop a model with an SSM (soft system methodology) approach that is able to deeply describe the problem from various practical and conceptual perspectives. Through this research, SSM offers three state of the art: first, revising the organizational structure by adding a section (division) at the level of echelon 3 at the Secretariat of the Inspectorate General which specifically manages complaints assisted (supervising) functional officials of complaint analysts. Where the results of the work of this section/division will greatly support the availability of the main materials/sources in planning an investigative audit. Second, the formulation of investigative audit guidelines which contains 8 chapters, ranging from auditing standards (investigations) to reports on audit implementation and follow-up actions. And third, the formulation of the auditor competency dictionary as a means of quality assurance/quality of auditors in carrying out their duties. Keywords: Internal audit of government, investigative audit guidelines, auditor competency standards, soft system methodology ******** ABSTRAK Berbagai upaya pemberantasan KKN terus dilakukan pemerintah antara lain dengan memperkuat audit internal (APIP) dalam melakukan audit investigasi. Dalam priode 2004-2019, aparat penegak hukum telah menangani 2.691 perkara dan menyidangkan 5.938 tersangka, dengan potensi kerugian negara sebesar US $ 21,9 triliun. Adapun jenis tindak pidana korupsi yang terbanyak adalah suap 65,64% (661 dari 1007 kasus). Sedangkan Aparatur Sipil Negara (PNS) yang telah dijatuhi hukuman “Pemberhentian Dengan Tidak Hormat” sebanyak 2.357 pegawai (KPK, 2020). Salah satu kunci keberhasilan audit investigasi terdapat pada kualitas informasi/pengaduan masyarakat merupakan sumber utama perencanaan audit investigasi. Dalam hal ini pemerintah juga telah membuka akses seluas-luasnya kepada masyarakat untuk menyampaikan pengaduan/informasi terkait indikasi terjadinya KKN. Selama 2016-2019, tercatat 1.572 pengaduan (rerata 393 pertahun) masuk ke Kementerian Agama dan dengan berbagai keterbatasan menyisakan 459 pengaduan yang belum diproses, karena hanya dapat menurunkan maksimal 115 tim per tahun, dengan 30 auditor investigasi. Berdasarkan hal tersebut, diperlukan pengembangan model dengan pendekatan SSM (soft system methodology) yang secara mendalam mampu menguraikan persoalan dari berbagai sudut pandang baik praktis dan konseptual. Melalui penelitian SSM ini ditawarkan tiga state of art: pertama, merevisi struktur organisasi dengan menambahkan satu bagian (divisi) setingkat eselon 3 pada Sekretariat Inspektorat Jenderal yang khusus mengelola pengaduan dibantu (membawahi) para pejabat fungsional analis pengaduan. Dimana hasil kerja bagian/divisi ini akan sangat mendukung ketersediaan bahan/sumber utama dalam perencanaan audit investigasi. Kedua, formulasi pedoman audit investigasi yang berisi 8 bab, mulai dari standar audit (investigasi) sampai dengan laporan pelaksanaan audit dan tindak lanjutnya. Dan ketiga, formulasi kamus kompetensi auditor sebagai sarana penjamin mutu/kualitas auditor dalam menjalankan tugas. Kata Kunci: Audit internal, pedoman audit investigasi, standar kompetensi auditor, soft system methodology

Item Type:	Thesis (Doktor)
Additional Information:	1). Dedi Purwana ; 2). Agung Darmawan Buchdadi
Subjects:	Ilmu Politik > Pemerintahan Lokal dan Sistem Pemerintahan Negara Manajemen > Manajemen Sumber Daya Manusia
Divisions:	PASCASARJANA > S3 Ilmu Manajemen
Depositing User:	Users 16033 not found.
Date Deposited:	05 Sep 2022 07:23
Last Modified:	05 Sep 2022 07:23
URI:	http://repository.unj.ac.id/id/eprint/34853

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