Peran BPKP dalam Audit PHLN IDB UNEJ 2017
PERAN BPKP DALAM
PENGAWASAN PROYEK DIBIAYAI
PHLN
Disajikan Oleh:
Ari Widyatmoko
Auditor Madya pada Perwakilan BPKP Provinsi Jawa Timur
Telpon 08113308427
BPKP
(PERPRES 192/2014)
BPKP
mempunyai
tugas
menyelenggarakan
urusan
pemerintahan
di
bidang
pengawasan
keuangan
negara/daerah dan pembangunan nasional.
Pengawasan terhadap pembiayaan, pinjaman, dan hibah luar
negeri.
(Direktorat Pengawasan Pinjaman dan Bantuan Luar Negeri)
Audit
Evaluasi
ASSURANCE
Reviu
Pendampingan
CONSULTANCY
LINGKUP AUDIT BPKP
Financial
• Kewajaran
penyajian
lap keu
• Penyusunan
IFR
• Kecukupan
bukti
pengeluara
n
Internal
Control
• Lingkungan
Pengendalian
• Penilaian
Risiko
• Sistem
Informasi
• Aktivitas
Pengendalian
• Monitoring
Compliance
• Loan / Grant
Agreement
• Prinsip &
Mekanisme
Program
(juknis /
pedoman)
Tujuan Audit atas PHLN
Ketaatan
terhadap
Agreement
Audit
Keuangan
Efektivitas
Output
Penggunaa
n Dana
Prosedur
Pemanfaata
n Hasil
Internal
Control
Tata Kelola
Akuntabilita
s
Penggunaa
n Dana
PARADIGMA BARU PENGAWASAN BPKP
URAIAN
Peran
Pendekatan
Sikap
Ketaatan
Fokus
Hubungan dengan
manajemen
Tools
Orientasi
PARADIGMA
LAMA
Watchdog
Detektif (mendeteksi masalah)
Tidak Equal
Terhadap semua
kebijakan
Kelemahan /
penyimpangan
Terbatas
Financial /
compliance audit
Past
PARADIGMA BARU
Consultant
Direktif, preventif , detektif, korektif,
dan perbaikan sistem
Sebagai Mitra
Policy yang relevan
Tata kelola, manajemen risiko,
kinerja
Intens (support for management
and decision making process)
Financial, compliance, operasional,
assessment, monitoring, evaluasi,
reviu, pendampingan, bimtek
Past, On going & future
5
PENGALAMAN DARI AUDIT / REVIU ATAS
PENGADAAN/PEKERJAAN CIVIL WORK DAN
PERALATAN TERHADAP PROYEK DIBIAYAI PHLN
Pengeluaran tidak sesuai ketentuan
Penetapan HPS/OE terlalu tinggi (harga
sebelum diskon, Harga termasuk Pajak,
keuntungan pemborong).
Kekurangan volume pekerjaan
Spesifikasi barang/jasa tidak sesuai kontrak
Keterlambatan penyelesaian pekerjaan
yang belum dikenakan denda.
Administrasi proyek tidak lengkap
Pekerjaan Konsultan tidak sesuai TOR/KAK
Gedung dan infrastruktur yang akan
dibangun
di Universitas Jember dengan dana Loan IDB
Area Kampus Tegal Boto
1. Auditorium University of Jember
2. Integrated Laboratory for Natural Science and Food Technology
3. Integrated Laboratory for Engineering Biotechnology
4. Integrated Laboratory for Plant and Natural Medicine
5. Integrated Laboratory for Health and Nurse of Biotechnology
6. Integrated Laboratory for Science Policy and Public Communication
Area Jubung Agrotechnopark
1. Training Centre Building
2. Limited Land Testing Building
3. Agrotechnopark Building
4. Dormitory
Kelemahan dalam Sistem
Informasi
Quarterly Progress Report (Q2,3,4)
2016
Quarterly Progress Report (Q1,2)
2017
Null.... ???
Not Found
The requested URL /organizationstructure/ was not found on this server.
Furnitures and Fixtures
There have been no activities…
Cummulative Disbursement
200,000,000
180,000,000
160,000,000
Dollars
140,000,000
120,000,000
100,000,000
80,000,000
60,000,000
40,000,000
20,000,000
2017
2018
2019
2020
STAFF DEVELOPMENT
Targeted Output Progress Achievement
Degree Program: Degree program
Sending Ph.D
candidates: 82 staffs
Non DegreeProgram:
7 PhD students are already taking
the
program in overseas:
1 Unej, 6 Untirta
On going Process for obtaining NOL Implemented Domestic
IDB:
Non Degree
43 PhD candidates:
Training/DNDT:
8 Unej, 14 UM, 12 Unmul, 9
o 3 Unej
Untirta
o 20 UM
o 15 Unmul
Non-degree Training
o 50 Untirta
On going Process for obtaining NOL
IDB:
Implemented Overseas
125 selected candidates
Non Degree
63 DNDT: 3 Unej, 60
Training/ONDT:
Untirta
o 27 Unej
62 ONDT: 27 Unej, 35
o 12 UM
Untirta
o 9 Unmul
o 20 Untirta
UM and Unmul are still selecting
RESEARCH & TEACHING GRANT
Targeted
Output
Selected for
Research &
Teaching
development
Research
Grant:
10
20
21
15
Unej,
UM,
Unmul,
Untirta
Teaching
Grant:
9 in Unej
Progress Achievement
Research/teaching grant are
being
implemented, focussing on
University Research Priority.
Research Grant:
10 Unej,
26 UM,
23 Unmul,
20 Untirta
Teaching Grant:
being processed
Quarterly Progress Report (Q2,3,4) 2016
Quarterly Progress Report (Q1,2) 2017
Null.... ???
Apache/2.4.10 (Debian) Server at piu-idbproject.unej.ac.id Port 80
Not Found
The requested URL /organization-structure/ was not found on this server.
Furnitures and Fixtures
There have been no activities…
TERIMA
KASIH
Syukron
.
13
PENGAWASAN PROYEK DIBIAYAI
PHLN
Disajikan Oleh:
Ari Widyatmoko
Auditor Madya pada Perwakilan BPKP Provinsi Jawa Timur
Telpon 08113308427
BPKP
(PERPRES 192/2014)
BPKP
mempunyai
tugas
menyelenggarakan
urusan
pemerintahan
di
bidang
pengawasan
keuangan
negara/daerah dan pembangunan nasional.
Pengawasan terhadap pembiayaan, pinjaman, dan hibah luar
negeri.
(Direktorat Pengawasan Pinjaman dan Bantuan Luar Negeri)
Audit
Evaluasi
ASSURANCE
Reviu
Pendampingan
CONSULTANCY
LINGKUP AUDIT BPKP
Financial
• Kewajaran
penyajian
lap keu
• Penyusunan
IFR
• Kecukupan
bukti
pengeluara
n
Internal
Control
• Lingkungan
Pengendalian
• Penilaian
Risiko
• Sistem
Informasi
• Aktivitas
Pengendalian
• Monitoring
Compliance
• Loan / Grant
Agreement
• Prinsip &
Mekanisme
Program
(juknis /
pedoman)
Tujuan Audit atas PHLN
Ketaatan
terhadap
Agreement
Audit
Keuangan
Efektivitas
Output
Penggunaa
n Dana
Prosedur
Pemanfaata
n Hasil
Internal
Control
Tata Kelola
Akuntabilita
s
Penggunaa
n Dana
PARADIGMA BARU PENGAWASAN BPKP
URAIAN
Peran
Pendekatan
Sikap
Ketaatan
Fokus
Hubungan dengan
manajemen
Tools
Orientasi
PARADIGMA
LAMA
Watchdog
Detektif (mendeteksi masalah)
Tidak Equal
Terhadap semua
kebijakan
Kelemahan /
penyimpangan
Terbatas
Financial /
compliance audit
Past
PARADIGMA BARU
Consultant
Direktif, preventif , detektif, korektif,
dan perbaikan sistem
Sebagai Mitra
Policy yang relevan
Tata kelola, manajemen risiko,
kinerja
Intens (support for management
and decision making process)
Financial, compliance, operasional,
assessment, monitoring, evaluasi,
reviu, pendampingan, bimtek
Past, On going & future
5
PENGALAMAN DARI AUDIT / REVIU ATAS
PENGADAAN/PEKERJAAN CIVIL WORK DAN
PERALATAN TERHADAP PROYEK DIBIAYAI PHLN
Pengeluaran tidak sesuai ketentuan
Penetapan HPS/OE terlalu tinggi (harga
sebelum diskon, Harga termasuk Pajak,
keuntungan pemborong).
Kekurangan volume pekerjaan
Spesifikasi barang/jasa tidak sesuai kontrak
Keterlambatan penyelesaian pekerjaan
yang belum dikenakan denda.
Administrasi proyek tidak lengkap
Pekerjaan Konsultan tidak sesuai TOR/KAK
Gedung dan infrastruktur yang akan
dibangun
di Universitas Jember dengan dana Loan IDB
Area Kampus Tegal Boto
1. Auditorium University of Jember
2. Integrated Laboratory for Natural Science and Food Technology
3. Integrated Laboratory for Engineering Biotechnology
4. Integrated Laboratory for Plant and Natural Medicine
5. Integrated Laboratory for Health and Nurse of Biotechnology
6. Integrated Laboratory for Science Policy and Public Communication
Area Jubung Agrotechnopark
1. Training Centre Building
2. Limited Land Testing Building
3. Agrotechnopark Building
4. Dormitory
Kelemahan dalam Sistem
Informasi
Quarterly Progress Report (Q2,3,4)
2016
Quarterly Progress Report (Q1,2)
2017
Null.... ???
Not Found
The requested URL /organizationstructure/ was not found on this server.
Furnitures and Fixtures
There have been no activities…
Cummulative Disbursement
200,000,000
180,000,000
160,000,000
Dollars
140,000,000
120,000,000
100,000,000
80,000,000
60,000,000
40,000,000
20,000,000
2017
2018
2019
2020
STAFF DEVELOPMENT
Targeted Output Progress Achievement
Degree Program: Degree program
Sending Ph.D
candidates: 82 staffs
Non DegreeProgram:
7 PhD students are already taking
the
program in overseas:
1 Unej, 6 Untirta
On going Process for obtaining NOL Implemented Domestic
IDB:
Non Degree
43 PhD candidates:
Training/DNDT:
8 Unej, 14 UM, 12 Unmul, 9
o 3 Unej
Untirta
o 20 UM
o 15 Unmul
Non-degree Training
o 50 Untirta
On going Process for obtaining NOL
IDB:
Implemented Overseas
125 selected candidates
Non Degree
63 DNDT: 3 Unej, 60
Training/ONDT:
Untirta
o 27 Unej
62 ONDT: 27 Unej, 35
o 12 UM
Untirta
o 9 Unmul
o 20 Untirta
UM and Unmul are still selecting
RESEARCH & TEACHING GRANT
Targeted
Output
Selected for
Research &
Teaching
development
Research
Grant:
10
20
21
15
Unej,
UM,
Unmul,
Untirta
Teaching
Grant:
9 in Unej
Progress Achievement
Research/teaching grant are
being
implemented, focussing on
University Research Priority.
Research Grant:
10 Unej,
26 UM,
23 Unmul,
20 Untirta
Teaching Grant:
being processed
Quarterly Progress Report (Q2,3,4) 2016
Quarterly Progress Report (Q1,2) 2017
Null.... ???
Apache/2.4.10 (Debian) Server at piu-idbproject.unej.ac.id Port 80
Not Found
The requested URL /organization-structure/ was not found on this server.
Furnitures and Fixtures
There have been no activities…
TERIMA
KASIH
Syukron
.
13