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Journal : Owner : Riset dan Jurnal Akuntansi

Evaluasi Penyelesaian Temuan Pemeriksaan yang Tidak Dapat Ditindaklanjuti (TPTD) Hasil Pemeriksaan Inspektorat Jenderal Sari, Wulan; S, Dwi Setiawan
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2223

Abstract

This study aims to evaluate the implementation of the TPTD settlement process from the Inspectorate General examination results compared to the applicable TPTD guidelines. The study was conducted at the Inspectorate General of the Ministry of Health. This research uses a case study research strategy with a qualitative descriptive data analysis method. The data sources used were obtained from interviews and documentation. The results showed that the implementation of the settlement has followed the applicable TPTD guidelines but it is necessary to update the follow-up guidelines and make technical follow-up instructions for the results of supervision or TPTD special guidelines that explain the operational definition of TPTD criteria regarding benchmarks and document limits from authorized agencies that must be met as TPTD requirements, work steps regarding the TPTD proposal mechanism from the work unit, discussion and determination of TPTD by the Inspectorate General, as well as the format of submitting TPTD proposals along with supporting data that must be completed. Recommendations of audit results that become TPTD due to improper provision of recommendations The Inspectorate General can carry out the development of APIP competence of the Inspectorate General on an ongoing basis. The findings decided by TPTD but seen from the follow-up carried out are not timely or protracted, it is necessary to monitor the follow-up carried out by the Inspectorate General every month and be actively involved in maintaining the time commitment. Keywords: Findings, follow-up Inspectorate General, TPTD, recommendations
Co-Authors Afif, Zayan Aswa Nur Afriantoni Afriantoni Agustina, Rita Alfiyanto, Afif Aliyah, Putri Amalia, Wilma Amalya Rahayu, Putri Amin Hou Angkasa, Vivi Apriliani, Neng Virly Astina, Made Arya Aulia, Winestya Nur Ayu Ekasari Ayuanita, Della Putri Az-Zahra, Viona Dhea Azaviq, Mhd, Azrul Azmi, Zul Azyyati, Livia Dwi Azzyati, Livia Dwi Bahtiar Usman, Bahtiar Cahyani, Aisyah Chandra Murdiono Lisabe Cici Handayani, Cici Dedy Kurniawan Delitriana, Arvila Denai Wahyuni Denai Wahyuni Dendy Kharisna Denny Hernawan, Denny Denok Lestari Dikrurahman, Diky Eneng Martini Engkizar, Engkizar Ezalina, Ezalina Faiza, Nurlaili Adkhi Rizfa Faizah, Aulia Laily Farida, Khusna Fauzi, Achmad Rizki Fauzi, Fatkhurokhman Fuady Anwar Hadi Machmud, Hadi Haerul Pathoni, Haerul Haiqal, Muhammad Hana Hanifah, Hana Hanum, Atiqa Nur Latifa Hasnarika, Hasnarika Hendriawan, Erry Herawansyah, Herawansyah Hijrah Hijrah Hufri Husna, Tsalsabila Nikmatul Irfandi Irfandi, Irfandi Isbiyantoro, Isbiyantoro iskandar, topan Jamilah, Mariam Jasril Jasril Jufrida Jufrida Jufrizal Syahri Karlina, Neneng Rita Kurniati, Anisah kurniati, Depi LA ODE ANHUSADAR Lasty, Widya Firdausi Lestari, Dinda Mulya Lestari, Sri Indah M. Al Haris Madeten, Sisilya Saman Makomulamin Makomulamin, Makomulamin Manto, Manto Mardikawati, Budi Marlina Marlina Marta, Adista Fitria Maulinda, Dini Myajaya, Roby Arman Natassa, Jihan Nazhifah, Hana Najla Ningrum, Siti Meira Putri Satriyani Kusuma Ningsih , Kursiah Warti Novita Sari Nugraha, Agan Nugraha, Hendra Ali Nurfadilah, Adzqya Rizqi Nurhana Dhea Parlina Nuria, Nuria Nurul Ahsin, Nurul Nuvola Gloria Pajaria, Renny Pasya Ashsyafa, Zaen Pitaloka, Piana Pradana, Anung Ahadi Pradani, Elok Lita Pusparini, Nia Putri Dwi Sundari Putri Swastika, Putri Putri, Nurmajdina Rafifah, Zalfa Kamila Rahayu, Anne Ratih Amelia, Ratih Reni, Putri Syah Riawan Gunadi Riska Hediya Putri Ristianti, Villi Widia S, Dwi Setiawan S.T, Zealandisia Visabillah Sa'adah, Nurholis Sabila, Fatihah Salma Safira, Sifa Safitri Putri Derajat Sahputra, Hendri Yahya Salsa Karwati Sam'an, Muhammad Sarpika, Fita Sella, Wan Maina Shabrrina, Sitti Noer Sianturi, Renta Silvi Yulia Sari Siska Verawati Sri Vandayuli Riorini Sri Wahyuni SRI WARDANI Sudirman Sudirman Suhendri Suhendri Suherman Sunnah, Kharisma Danis Suriyanti, Linda Hetri SUSANTO Susilo, Ridi Efran Syafitri, Fiona Syaroh, Mai Usaleha, Anisa Veni Dayu Putri Wahyuni, Novita Tri Wasliyah, Dina Nopita Wirdati, Wirdati Wisanti, Ninda Diah Wongsawang, Nongnuch Wusqo, Urwatul Yani, Husnul Fitri Yelli Eka Sumadhinata Yunitasari, Eva Yusup Permana, Deni Yuyun Yunarti Zahari MS Zahra, Annisa