EVALUASI SISTEM REALISASI BELANJA DAN SISTEM PEMERIKSAAN KEUANGAN

• Main Authors: , RACHMAT DHANI, , Prof. Dr. Indra Bastian, MBA, CMA
• Format: Theses and Dissertations NonPeerReviewed
• Published: [Yogyakarta] : Universitas Gadjah Mada 2013
• Subjects: ETD
• 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
• Institution: Universitas Gadjah Mada

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