{"id":5652,"date":"2024-07-11T08:29:09","date_gmt":"2024-07-11T01:29:09","guid":{"rendered":"https:\/\/www.ksap.org\/sap\/?p=5652"},"modified":"2024-07-11T08:33:59","modified_gmt":"2024-07-11T01:33:59","slug":"serial-anw-kendali-internal-terhadap-pelaporan-lk-pemerintahan","status":"publish","type":"post","link":"https:\/\/www.ksap.org\/sap\/serial-anw-kendali-internal-terhadap-pelaporan-lk-pemerintahan\/","title":{"rendered":"Serial ANW : Kendali Internal terhadap Pelaporan LK Pemerintahan"},"content":{"rendered":"\n<p class=\"has-medium-font-size\"><strong>3 SERANGKAI YANG KEDUA.<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-image size-full is-resized\"><a href=\"https:\/\/www.ksap.org\/sap\/wp-content\/uploads\/2024\/07\/IMG_5837.jpeg\"><img loading=\"lazy\" decoding=\"async\" width=\"488\" height=\"821\" src=\"https:\/\/www.ksap.org\/sap\/wp-content\/uploads\/2024\/07\/IMG_5837.jpeg\" alt=\"\" class=\"wp-image-5647\" style=\"width:840px;height:auto\" srcset=\"https:\/\/www.ksap.org\/sap\/wp-content\/uploads\/2024\/07\/IMG_5837.jpeg 488w, https:\/\/www.ksap.org\/sap\/wp-content\/uploads\/2024\/07\/IMG_5837-178x300.jpeg 178w\" sizes=\"auto, (max-width: 488px) 100vw, 488px\" \/><\/a><\/figure>\n\n\n\n<p><strong>Ringkasan riset Dr. Jan Hoesada. Komite Kerja KSAP<\/strong><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><strong>PENDAHULUAN<\/strong><\/p>\n\n\n\n<p>Pada tanggal 22 Pada tanggal 22 Februari 2019 Menteri Keuangan menandatangani PMK Nomor 17\/PMK.09\/2019 tentang Pedoman Penerapan, Penilaian dan Reviu Pengendalian Intern atas Pelaporan Pemerintah Pusat (PIPK).<\/p>\n\n\n\n<p><strong>KONSEP DASAR PENGENDALIAN INTERNAL<\/strong><strong><\/strong><\/p>\n\n\n\n<p>Bentuk aplikatif dari Pengendalian Intern Tingkat Entitas dapat mengacu pada penerapan&nbsp;&nbsp;&nbsp; &nbsp;komponen-komponen dan prinsip-prinsip pengendalian intern menurut <em>Committee of Sponsoring&nbsp; &nbsp;Organizations&nbsp;&nbsp; &nbsp;of&nbsp; &nbsp;the&nbsp;&nbsp; &nbsp;Treadway Commission (COSO)<\/em> <em>Intemal Control-Integrated&nbsp; &nbsp;Framework. <\/em>Penggunaan&nbsp;&nbsp; &nbsp;<em>framework<\/em> COSO ini&nbsp; &nbsp;sesuai&nbsp; &nbsp;dengan &nbsp;konsep &nbsp;pengendalian&nbsp; &nbsp;intern&nbsp; &nbsp;pemerintah Indonesia &nbsp;sebagaimana&nbsp; &nbsp;diatur &nbsp;dalam &nbsp;Peraturan&nbsp; &nbsp;Pemerintah &nbsp;Nomor 60&nbsp;&nbsp; Tahun&nbsp; &nbsp;2008&nbsp;&nbsp;&nbsp; tentang&nbsp; &nbsp;Sistem &nbsp;Pengendalian&nbsp; &nbsp;Intern &nbsp;Pemerintah, beserta &nbsp;peraturan-peraturan&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; turunannya,&nbsp;&nbsp; &nbsp;yang&nbsp; &nbsp;secara &nbsp;umum &nbsp;juga mengacu&nbsp; &nbsp;pada&nbsp;&nbsp; &nbsp;konsep&nbsp; &nbsp;pengendalian&nbsp;&nbsp; &nbsp;intern&nbsp; &nbsp;COSO. &nbsp;Pada&nbsp;&nbsp; &nbsp;tahun 2013, COSO telah merilis <em>Intemal Control-Integrated&nbsp; &nbsp;Framework<\/em> (selanjutnya disebut COSO 2013) terbaru &nbsp;sebagai &nbsp;penyempurnaan dari &nbsp;COSO <em>Intemal Control-Integrated &nbsp;Framework&nbsp; &nbsp;1992.<\/em> <a href=\"https:\/\/www.ksap.org\/sap\/wp-content\/uploads\/2024\/07\/SERIAL-ANW-2.pdf\">Selengkapnya&#8230;<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>3 SERANGKAI YANG KEDUA. Ringkasan riset Dr. Jan Hoesada. Komite Kerja KSAP PENDAHULUAN Pada tanggal 22 Pada tanggal 22 Februari 2019 Menteri Keuangan menandatangani PMK Nomor 17\/PMK.09\/2019 tentang Pedoman Penerapan, Penilaian dan Reviu Pengendalian Intern atas Pelaporan Pemerintah Pusat (PIPK). KONSEP DASAR PENGENDALIAN INTERNAL Bentuk aplikatif dari Pengendalian Intern Tingkat Entitas dapat mengacu pada penerapan&nbsp;&nbsp;&nbsp; [&hellip;]<\/p>\n","protected":false},"author":168,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18,67,6,1],"tags":[],"class_list":{"0":"post-5652","1":"post","2":"type-post","3":"status-publish","4":"format-standard","6":"category-artikel","7":"category-publication","8":"category-publikasi","9":"category-uncategorized","10":"czr-hentry"},"_links":{"self":[{"href":"https:\/\/www.ksap.org\/sap\/wp-json\/wp\/v2\/posts\/5652","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ksap.org\/sap\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ksap.org\/sap\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ksap.org\/sap\/wp-json\/wp\/v2\/users\/168"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ksap.org\/sap\/wp-json\/wp\/v2\/comments?post=5652"}],"version-history":[{"count":3,"href":"https:\/\/www.ksap.org\/sap\/wp-json\/wp\/v2\/posts\/5652\/revisions"}],"predecessor-version":[{"id":5658,"href":"https:\/\/www.ksap.org\/sap\/wp-json\/wp\/v2\/posts\/5652\/revisions\/5658"}],"wp:attachment":[{"href":"https:\/\/www.ksap.org\/sap\/wp-json\/wp\/v2\/media?parent=5652"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ksap.org\/sap\/wp-json\/wp\/v2\/categories?post=5652"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ksap.org\/sap\/wp-json\/wp\/v2\/tags?post=5652"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}