EVALUASI SISTEM REALISASI BELANJA DAN SISTEM PEMERIKSAAN KEUANGAN
This study aims to evaluate expenditure realization system and audit system imposed to inspect the realization of expenditure. This study is a qualitative study with a system-organization methodology approach, which is by identifying expenditure realization system applied, in terms of legislations r...
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| Main Authors: | , |
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| Format: | Theses and Dissertations NonPeerReviewed |
| Published: |
[Yogyakarta] : Universitas Gadjah Mada
2013
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| Subjects: | |
| Online Access: | https://repository.ugm.ac.id/118933/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=58911 |
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| Institution: | Universitas Gadjah Mada |
| Summary: | This study aims to evaluate expenditure realization system and audit system
imposed to inspect the realization of expenditure. This study is a qualitative study
with a system-organization methodology approach, which is by identifying
expenditure realization system applied, in terms of legislations regulating it,
documents/forms/reports used or produced by the system, and parties related to
expenditure realization system.
Audit performed by BPK RI to date is almost entirely not nomenclaturebased,
but entity-based instead. By observing conditions in nomenclature-based
expenditure realization system, this study indicates that the scope of audit
sampling becomes relatively smaller so the probability of undetected material
misstatement in inspections is very high. This is because nomenclature of
expenditure realization is very detailed, so budgeting and accountability is broken
into small nominal |
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