{"id":106048,"date":"2021-01-25T11:44:50","date_gmt":"2021-01-25T04:44:50","guid":{"rendered":"http:\/\/nawacita.co\/?p=106048"},"modified":"2021-01-25T11:44:50","modified_gmt":"2021-01-25T04:44:50","slug":"peran-audit-atas-penggunaan-dana-bencana","status":"publish","type":"post","link":"https:\/\/nawacita.co\/index.php\/2021\/01\/25\/peran-audit-atas-penggunaan-dana-bencana\/","title":{"rendered":"Peran Audit atas Penggunaan Dana Bencana"},"content":{"rendered":"

Nawacita | Jakarta<\/strong><\/a> – Tahun 2020 ini, Indonesia banyak mengalami musibah bencana mulai dari banjir, gunung meletus, hingga Covid-19 yang masih belum hilang sampai sekarang. Dalam membantu warga yang mengalami bencana biasanya pemerintah mengalokasikan dana APBN atau APBD.<\/p>\n

Namun dalam penggunaannya, bansos kerap kali disalahgunakan oleh pihak yang bersangkutan. Jika melihat sejarah ke belakang sangat banyak kasus kasus korupsi untuk bansos.<\/p>\n

Seperti pada perkara korupsi penyediaan air oleh Dinas Pekerjaan Umum dan Perumahan Rakyat (PUPR) di daerah bencana yang ketika itu terjadi di wilayah Donggala, Palu, Sulawesi tengah akibat terjadinya tsunami.<\/p>\n

BACA JUGA :\u00a0Ganjar dan Tokoh Lintas Agama Jateng Doakan Indonesia Terbebas dari Bencana<\/a><\/strong><\/p>\n

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Dalam bencana tsunami Banten, terjadi\u00a0pungutan liar\u00a0dalam biaya pemulangan jenazah korban di Rumah Sakit dr\u00a0Drajat Prawiranaga (RSDP) Serang.<\/p>\n

Terakhir, OTT polisi terkait\u00a0pemotongan dana rekonstruksi masjid pasca gempa di Lombok. Hal ini membuktikan bahwa masih banyak oknum yang tidak bertanggung jawab dalam penyaluran dan penggunaan bansos.<\/p>\n

Maka dari itu, dana bantuan yang diberikan oleh pemerintah harus diaudit.\u00a0Audit\u00a0dilakukan oleh Badan Pemeriksa Keuangan (BPK) yang termasuk kategori pemeriksaan Dengan Tujuan Tertentu (DTT).<\/p>\n

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Dasar hukum audit sumbangan bencana adalah undang-undang Nomor 15 tahun 2004 pasal 4 ayat 1. Pemeriksaan dengan Tujuan Tertentu merupakan pemeriksaan yang dilakukan dengan tujuan khusus, di luar pemeriksaan keuangan dan pemeriksaan kinerja. Dalam mengaudit dana penyaluran kepada masyarakat ini,proses audit dapat dilakukan terhadap 4 (empat) hal\u00a0yaitu:<\/p>\n

1.\u00a0\u00a0\u00a0\u00a0\u00a0 Audit terhadap Pendapatan Dana<\/p>\n

Audit ini harus berfokus terhadap masalah-masalah berikut, kesalahan dalam pencatatan penerimaan dana dari pemerintah atau menerima dana tanpa ada dokumen formal yang membatasi penerimaan dana dari pemerintah dan kesalahan dalam penyetoran dana penyaluran dalam\u00a0bank serta menetapkan bendahara lain yang tidak terotorisasi.<\/p>\n

2.\u00a0\u00a0\u00a0\u00a0\u00a0 Audit terhadap alokasi dana<\/p>\n

Audit terhadap alokasi\u00a0dana harus berfokus terhadap masalah-masalah berikut, apakah program alokasi\u00a0telah ditelaah dan disahkan oleh departemen yang berkaitan, apakah dana telah dialokasikan dengan meminta penerima untuk memenuhi syarat kelayakan terlebih dahulu, apakah dana telah dialokasikan dan telah ditutup,\u00a0apakah institusi administrasi mengenakan biaya administrasi, mendapatkan pendapatan lain-lain dari dana penyaluran tersebut, dan apakah ada dana alokasi yang tidak terbayarkan\u00a0karenaterlalu banyak pihak perantara atau ada dana yang ditahan di tingkat-tingkat tertentu sehingga masyarakat yang\u00a0berhak tidak menerima dana penyaluran tersebut.<\/p>\n

3.\u00a0\u00a0\u00a0\u00a0\u00a0 Audit Terhadap Belanja Dana<\/p>\n

Audit ini harus\u00a0berfokus pada masalah-masalah berikut, penyalahgunaan dana penyaluran oleh institusi administrasi yaitu dengan membebankan beban institusi administrasi sebagai beban administrasi dana penyaluran, dan pengalokasian kembali barang-barang yang diperoleh melalui dana penyaluran untuk mendapatkan keuntungan pribadi dengan memindahkan otorisasi penggunaan kepada pihak atau orang lain.<\/p>\n

4.\u00a0\u00a0\u00a0\u00a0\u00a0 Audit terhadap manajemen dana<\/p>\n

Audit terhadap manajemen\u00a0berfokus pada masalah berikut, apakah sistem pengendalian\u00a0intern dapat diandalkan\u00a0dan efektif, apakah terdapat pemeriksaan yang tegas dan formalitas dalam pemberian persetujuan atas penjadwalan, pengalokasian dan aplikasi dana, apakah terdapat manajemen\u00a0terhadap barang-barang\u00a0fisik, apakah harga penjualan\u00a0barang-barang\u00a0fisik ditelaah oleh administrasi harga dan apakah pembukaan rekening sesuai dengan\u00a0peraturan yang ditetapkan.<\/p>\n

BACA JUGA :\u00a0Mensos Risma Ikut Bungkus Nasi di Dapur Umum Bencana Jember<\/a><\/strong><\/p>\n

Jadi inti dari mengaudit dana atas bencana adalah untuk mengetahui apakah manajemen keuangan dan pengendalian telah didukung dengan bukti yang jelas. Dan dengan dilakukannya audit ini, masyarakat dapat mengetahui ke mana saja dana atas sumbangan ini disalurkan. Adanya audit ini diharapkan dapat mencegah terjadinya penyelewengan terhadap\u00a0dana bantuan tersebut.<\/p>\n

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

Nawacita | Jakarta – Tahun 2020 ini, Indonesia banyak mengalami musibah bencana mulai dari banjir, gunung meletus, hingga Covid-19 yang masih belum hilang sampai sekarang. Dalam membantu warga yang mengalami bencana biasanya pemerintah mengalokasikan dana APBN atau APBD. Namun dalam penggunaannya, bansos kerap kali disalahgunakan oleh pihak yang bersangkutan. Jika melihat sejarah ke belakang sangat […]<\/p>\n","protected":false},"author":1,"featured_media":106051,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[493],"tags":[26950,1669,594,87],"class_list":{"0":"post-106048","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-bumn","8":"tag-audit","9":"tag-bencana","10":"tag-dana","11":"tag-indonesia"},"yoast_head":"\nPeran Audit atas Penggunaan Dana Bencana - Nawacita<\/title>\n<meta name=\"description\" content=\"Tahun 2020 ini, Indonesia banyak mengalami musibah bencana mulai dari banjir, gunung meletus, hingga Covid-19 yang masih belum hilang\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/nawacita.co\/index.php\/2021\/01\/25\/peran-audit-atas-penggunaan-dana-bencana\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Peran Audit atas Penggunaan Dana Bencana - 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