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All Journal Jurnal Akuntansi Aktual AKTSAR: Jurnal Akuntansi Syariah
Anggun Anita Sari
Universitas Airlangga
Economics, Econometrics & Finance Social Sciences

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RAGAM LAKON PERAN AUDITOR DALAM PEMERIKSAAN BANSOS HIBAH Anggun Anita Sari; Zaenal Fanani
Jurnal Akuntansi Aktual VOLUME 5, NOMOR 2, JUNI 2018
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (474.333 KB) | DOI: 10.17977/um004v5i22018p129

Abstract

This study aims to describe how the reality of the role of internal auditors of local government in carrying out the task of social assistance and grant audit. The internal auditor of the government is considered merely to waive its obligations. Implementation of social assistance and grants has always been an important notice of BPK in its Opinion of the Local Government Financial Report Indraprasta. Using the methodology of phenomenology, the results of this study found that there is a role implementation stated as a "justifier" in which Herman prioritizes a neat accountability report rather than on-site implementation. The second role implementation refers tp "avoidance" in the examination of cases that received attention solely to maintain the idealism and integrity. The third role is considered as a "safety" that is securing local finance. Lasty, auditors have role to "provide solutions".
Realitas Bansos Hibah: Lika Liku Pilu Auditor Internal (Studi Kasus Provinsi Indraprasta) Anggun Anita Sari
AKTSAR: Jurnal Akuntansi Syariah Vol 1, No 1 (2018): June 2018
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v1i1.3829

Abstract

This study aims to describe how the role of the government internal auditors carries out examination tasks, especially in the implementation of social assistance and grants. This study finds that the informant's efforts are actually quite persistent in conducting the audit. However, there are many factors that influence the process of inspection such as the limited human resources, the existence of legislative interest and the character of the receiver itself. Based on understanding of informant roles, there are three audit acts, the first, avoidance if audit was very high risk. Second, justification that emphasizes a neat accountability report rather than audit implementation. Third, safekeeping that give solution and ensure that the missused funds re-deposited to the treasury funds.
Co-Authors Mochamad Zaenal Fanani