{"id":5244,"date":"2018-07-23T17:09:09","date_gmt":"2018-07-23T10:09:09","guid":{"rendered":"http:\/\/blud.co.id\/wp\/?p=5244"},"modified":"2023-03-01T11:14:26","modified_gmt":"2023-03-01T04:14:26","slug":"satuan-pengawas-internal-badan-layanan-umum-daerah","status":"publish","type":"post","link":"https:\/\/blud.co.id\/wp\/satuan-pengawas-internal-badan-layanan-umum-daerah\/","title":{"rendered":"Satuan Pengawas Internal Badan Layanan Umum Daerah"},"content":{"rendered":"

Satuan pengawas internal adalah perangkat BLUD yang bertugas melakukan pengawasan dan pengendalian internal dalam rangka membantu pimpinan BLUD untuk meningkatkan kinerja peiayanan, keuangan dan pengaruh lingkungan sosial sekitarnya (socialresponsibility) dalam menyelenggarakan bisnis sehat.<\/span><\/p>\n

Pengawasan operasional BLUD dilakukan oleh pengawas internal. Pengawas internal dilaksanakan oleh internal auditor yang berkedudukan langsung di bawah pemimpin BLUD. Pengawas internal dapat dibentuk dengan mempertimbangkan:<\/span><\/p>\n

    \n
  1. Keseimbangan antara rnanfaat dan beban;<\/span><\/li>\n
  2. Kompleksitas manajemen<\/span><\/li>\n
  3. Volume dan\/atau jangkauan pelayanan.<\/span><\/li>\n<\/ol>\n

    Internal auditor bersama-sama jajaran manajemen BLUD menciptakan dan meningkatkan pengendalian internal BLUD.<\/span><\/p>\n

    Fungsi pengendalian internal BLUD membantu manajemen BLUD dalam hal:<\/span><\/p>\n

      \n
    1. Pengamanan harta kekayaan<\/span><\/li>\n<\/ol>\n

      Maksud dari tujuan ini adalah melindungi\u00a0 harta kekayaan organisasi dari kerugian\u00a0 yang disebabkan oleh kesalahan yang disengaja maupun yang tidak disengaja dalam transaksi penanganan harta organisasi.<\/span><\/p>\n

      Kesalahan yang tidak disengaja misalnya penulisan jumlah pendapatan yang tidak sesuai dengan yang sebenarnya sedangkan kesalahan yang disengaja misalnya penggelapan harta milik organisasi\u00a0 yang biasanya disertai pemalsuan pencatatan.<\/span><\/p>\n

        \n
      1. Menciptakan akurasi sistem informasi keuangan<\/span><\/li>\n<\/ol>\n

        Maksud\u00a0 dari tujuan ini adalah bahwa data akuntansi yang teliti dan andal sangat diperlukan\u00a0 oleh organisasi karena mencerminkan keadaan organisasi yang sebenarnya dan mempengaruhi keputusan yang akan diambil oleh manajemen<\/span><\/p>\n

          \n
        1. Menciptakan efisiensi dan produktivitas<\/span><\/li>\n<\/ol>\n

          Maksudnya adalah bahwa dalam setiap melakukan kegiatan harus mempertimbangkan\u00a0 faktor efisiensi, apabila ada kegiatan yang kurang efisien maka manajemen harus memperhatikan dan mencari penyebab dari ketidak efisienan\u00a0\u00a0 kegiatan tersebut, dengan menemukan penyebab ketidak efisienan maka akan dapat dicarikan jalan keluar\u00a0 untuk perbaikan. Dengan demikian kegiatan yang dilakukan dapat berjalan secara efisien.<\/span><\/p>\n

            \n
          1. Mendorong dipatuhinya kebijakan manajemen dalam penerapan praktek bisnis yang sehat.<\/span><\/li>\n<\/ol>\n

            Artinya dalam setiap melakukan kegiatan harus selalu berpegang teguh pada kebijaksanaan-kebijaksanaan yang telah dilakukan oleh manajemen.<\/span><\/p>\n

            Menurut tujuannya\u00a0 Mulyadi (2001:163) menyebutkan:<\/span><\/p>\n

            Sistem pengendalian internal dapat dibagi menjadi dua macam, pengendalian internal akuntansi (accounting control ), dan pengendalian internal administratif ( administrative control ).<\/span><\/p>\n

            Pengendalian internal akuntansi meliputi struktur organisasi, metode dan ukuran-ukuran yang dikoordinasikan terutama untuk menjaga kekayaan organisasi dan mengecek ketelitian dan keandalan data akuntansi, sehingga dapat menjamin kekayaan organisasi dan menghasilkan laporan keuangan yang dapat dipercaya.<\/span><\/p>\n

            Pengendalian internal adminitratif meliputi struktur organisasi, metode dan ukuran-ukuran yang dikoordinasikan terutama untuk mendorong efisiensi dan dipatuhinya kebijakan manajemen.<\/span><\/p>\n

            Sumber :<\/p>\n

            Peraturan Menteri Dalam Negeri No. 61 Tahun 2007\u00a0<\/a><\/p>\n

             <\/p>\n","protected":false},"excerpt":{"rendered":"

            Satuan pengawas internal adalah perangkat BLUD yang bertugas melakukan pengawasan dan pengendalian internal dalam rangka membantu pimpinan BLUD untuk meningkatkan kinerja peiayanan, keuangan dan pengaruh lingkungan sosial sekitarnya (socialresponsibility) dalam menyelenggarakan bisnis sehat. Pengawasan operasional BLUD dilakukan oleh pengawas internal. Pengawas internal dilaksanakan oleh internal auditor yang berkedudukan langsung di bawah pemimpin BLUD. Pengawas internal […]<\/p>\n","protected":false},"author":1,"featured_media":5245,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[633,25,865],"tags":[],"class_list":["post-5244","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-artikel","category-blud","category-ppk-blud"],"yoast_head":"\nSatuan Pengawas Internal Badan Layanan Umum Daerah - 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