Page 7 - Microsoft Word - Juklak Pemeriksaan Kinerja_validasi
P. 7
Juklak Pemeriksaan Kinerja Daftar Isi
DAFTAR ISI
DAFTAR ISI .................................................................................................................................................. i
DAFTAR GAMBAR .................................................................................................................................. iii
DAFTAR TABEL ........................................................................................................................................ iv
DAFTAR LAMPIRAN ................................................................................................................................. v
BAB I PENDAHULUAN .................................................................................................................... 1
A. Latar Belakang .................................................................................................................. 1
B. Tujuan ............................................................................................................................... 2
C. Lingkup ............................................................................................................................. 2
D. Dasar Hukum .................................................................................................................... 2
E. Kedudukan ........................................................................................................................ 3
F. Sistematika Penulisan ....................................................................................................... 4
BAB II KONSEP PEMERIKSAAN KINERJA .................................................................................... 5
A. Pendahuluan ...................................................................................................................... 5
B. Definisi Pemeriksaan Kinerja ........................................................................................... 6
C. Tujuan dan Manfaat Pemeriksaan Kinerja ........................................................................ 6
D. Konsep Ekonomi, Efisiensi, dan Efektivitas ..................................................................... 7
E. Konsep Utama Pemeriksaan Kinerja .............................................................................. 11
F. Proses Pemeriksaan Kinerja ............................................................................................ 20
BAB III PENENTUAN TOPIK PEMERIKSAAN KINERJA ............................................................. 22
A. Pendahuluan .................................................................................................................... 22
B. Hubungan Penentuan Topik dengan Perencanaan Strategis BPK .................................. 22
C. Perencanaan Operasional ................................................................................................ 23
D. Identifikasi Topik Potensial ............................................................................................ 24
E. Penentuan Topik Pemeriksaan ........................................................................................ 26
BAB IV PERENCANAAN PEMERIKSAAN KINERJA .................................................................... 29
A. Pendahuluan .................................................................................................................... 29
B. Pemahaman Awal Hal Pokok/Objek Pemeriksaan dan Penyusunan LHPP ................... 30
C. Penyusunan P2 Pendahuluan .......................................................................................... 33
D. Pelaksanaan Pemeriksaan Pendahuluan .......................................................................... 34
E. Penyusunan P2 Terinci ................................................................................................... 60
BAB V PELAKSANAAN PEMERIKSAAN KINERJA .................................................................... 63
A. Pendahuluan .................................................................................................................... 63
B. Pemerolehan dan Analisis Bukti ..................................................................................... 64
C. Penyusunan Temuan Pemeriksaan .................................................................................. 75
D. Penyusunan TP................................................................................................................ 78
Direktorat Litbang Badan Pemeriksa Keuangan i
