materi pembelajaran.docx

8/18/2019 MATERI PEMBELAJARAN.docx

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MATERI PEMBELAJARAN :

1. METODOLOGI AUDIT (RBA) (ROZI)

2. IDEA (PUGUH)3. PENGADAAN BARANG DAN JASA (ARIE JAY)

4. Erbas (AAN). RI!SUS (DE"I)

#. PROGRAM AUDIT (1) (ENO!)$. PROGRAM AUDIT (2) (YOYO!)

%. PROGRAM AUDIT (3) (O&I!)

'. APP (ALAT PEMBATAS DAN PENGU!UR) DAN TE!NI! DISTRIBUSI (YEYEN)1. A*+, T-/+ P-0ba/+, L+s,r+ T-/aa D+-s- (ADEL)

11. A*+, r-/s+ (GITA)

12. I&R ( Internal Control of Finance Report)(MAMET)13. RIS! MANAGEMENT (RYANT)

14. TRANSMISI (ZHA)

1. P2TL (IAM)1#. AMR (PIYANT)

METODOLOGI AUDIT (RIS! BASED AUDIT)

P-/-r,+a/ A*+, I/,-r/a

D-5+/+s+ a*+, +/,-r/a 0-/r, IIA (I/s,+,,- 5 I/,-r/a a*+,r) 6a/ *+,+7 -8

B6/,/ (219'%) 6a+, : Internal auditing is an independent, objective assurance and

consulting activity designed to add value and improve an organization’s operations. It helps an

organization accomplish its objectives by bringing a systematic, disciplined approach to

evaluate and improve the effectiveness of ris management, control, and governance processes:.

(A*+, +/,-r/a a*aa8 a,+;+,as +/*-7-/*-/< -6a+/a/ b=-,+5< *a/ /s,as+ 6a/ *+ra/>a/

/, 0-/a0ba8 /+a+ *a/ 0-/+/a,a/ 7-ras+ ra/+sas+. A*+, +/,-r/a +/+ 0-0ba/,

ra/+sas+ 0-/>a7a+ ,=a//6a *-/a/ 0-aa/ 7-/*-a,a/ s+s,-0a,+s *a/ *+s+7+/ /,

0-/-;aas+ *a/ 0-/+/a,a/ -5-,+;+,as 0a/a=-0-/ r-s+< 7-/-/*a+a/ *a/ 7rs-s ,a,a

-a)

T=a/ A*+, I/,-r/a


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M-/r, H+r T+0a/ (2#911) ,=a/ 7-0-r+saa/ +/,-r/a a*aa8 0-0ba/, 7ara

a/,a ra/+sas+ aar *a7a, 0-asa/aa/ ,a// =a?ab/6a s->ara -5-,+5. U/, +,<

7-0-r+saa/ +/,-r/a aa/ 0-aa/ a/a+s+s< 7-/+a+a/< *a/ 0-/a=a/ sara/@sara/. T=a/

7-0-r+saa/ 0-/>a7 7a 7-/-0ba/a/ 7-/a?asa/ 6a/ -5-,+5 *-/a/ b+a6a 6a/ ?a=ar.

/s+ *a/ Ra/ L+/7 A*+, I/,-r/a

/s+ a*+, +/,-r/a a*aa8 s-baa+ aa, ba/, ba+ 0a/a=-0-/ /, 0-/+a+ -5+s+-/ *a/

--5-,+5a/ 7-asa/aa/ s,r,r 7-/-/*a+a/ +/,-r/ 7-rsa8aa/< -0*+a/ 0-0b-r+a/ 8as+

b-r7a sara/ a,a r-0-/*as+ *a/ 0-0b-r+ /+a+ ,a0ba8 ba+ 0a/a=-0-/ 6a/ aa/ *+=a*+a/

a/*asa/ 0-/a0b+ -7,sa/ a,a ,+/*a s-a/=,/6a.

Ra/ +/7 a*+, +/,-r/a 8ars 0-/>a7 ->7a/ *a/ -5-,+;+,as s+s,-0 +/-r=a

ra/+sas+ *aa0 0-asa/aa/ ,a// =a?ab 6a/ *+,asa/ (1) -a/*aa/ *a/ 0-/6/

+/5r0as+ (2) s-sa+ *-/a/ -b+=aa/< r-/>a/a< 7rs-*r< 80< 7-ra,ra/ *a/ /,a (3)

7-/a0a/a/ a,+;a (4) 7-//aa/ s0b-r *a6a 6a/ -/0+s *a/ -5+s+-/ () ,-r>a7a+/6a

,ar-, 6a/ *+,-,a7a/ *a/ ,=a/ 7rra0 7-ras+.

IDEA (I/,ra>,+;- Da,a E,ra>,+/ a/* A/a6s+s)

IDEA a*aa8 7-ra/a, /a 6a/ *+/aa/ /, 0-07-r0*a8 a/a+s+s *a,a /,

-7-ra/ a*+,. IDEA *a7a, 0-/a07+a/< 0-0ba>a< 0-/a/a+s+s< 0-0a/+7as+< a,a

0-/-s,ra *a,a *ar+ b-rbaa+ s0b-r a,a mainframe ,-r0as *0-/ 6a/ ,-a8 *+>-,a -

*aa0 07,-r. Pa*a IDEA *a7a, *+,-0a/ 5/s+@5/s+ 6a/ /+ *a/ 5+,r@5+,r 6a/ ,+*a

*+,-0a/ 7a*a 7-ra/a, /a a+//6a.

T=a/ 7-//aa/ IDEA *aa0 RBA9

1. M-07-r0*a8 *aa0 0-0a/,a r+?a6a, 7rs-s a*+,

2. M-07-r0*a8 *aa0 7-/a0b+a/ sample

3. M-07-rs+/a, ?a, 7-asa/aa/ a*+, *-/a/ 5+,r@5+,r 6a/ a*a

4. M-0ba, *0-/ r-/>a/a *a/ a/a+s+s -0a=a/

. I07r *a,a *ar+ b-rbaa+ =-/+s 5+-.


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#. M-0ba, ,a07+a/ s,0 *a,a *a/ a7ra/.

$. M-aa/ a/a+s+s *a,a< ,-r0as 7-r8+,/a/ s,a,+s,+ 6a/ 07r-8-/s+5< 0-/*-,-s+

-s-/=a/a/< 0-/*-,-s+ *7+as+ *-,-s+ *a/ 0-0ba, r+/asa/.

%. M-/>>a/ a,a 0-0ba/*+/a/ 5+- 6a/ b-rb-*a.

'. M-0ba, ,ab- 7+;, /, a/a+s+s 0,+@*+0-/s+.

1. S->ara ,0a,+s 0-0ba, s-=ara8 -/a7 ,-/,a/ *0-/ a/a+s+s.

11. M-r-a0< 0-0ba,< *a/ 0-/-*+, 0a>r *-/a/ IDEAS>r+7, (aa, s>r+7,+/ *+s-sa+a/

"BA@07a,+b-) *a/ S>r+7, "+sa (bar /, "-rs+ IDEA D-a7a/).

12. M-aa/ 7-/=+a/ ->a+ +,-0 6a/ ,+*a b+asa a,a ,+*a /s+s,-/ 0-//aa/

r+,-r+a s-*-r8a/a a,a 07-s.

13. M-0b-r+a/ a0bara/ s->ara 00 ,-/,a/ 7rs-s a*+, *+a7a/a/.

.

PROSES BISNIS PENGADAAN BARANG DAN JASA

'C 7-r+8a 6a/ ,-r-/a ass< b+asa/6a *+s-baba/ -8 7-/a*aa/ bara/ (-,--*ra/)

P-*0a/ 7-/a*aa/ bara/=asa 9 P-ra,ra/ D+r-s+ N 9 2$.!DIR214 ,-/,a/

P-*0a/ U00 P-/a*aa/ Bara/ *a/ Jasa < E*ara/ D+r-s+ N. 14.EDIR214 ,-/,a/

P-,/= T-/+s P-asa/aa/ P-/a*aa/ Bara/Jasa APN. S0b-r *a/a 7-/a*aa/ b-rasa *ar+ APLN< 6a+, 9 A/ara/ PLN 6a/ *+,-,a7a/ *aa0

R!AP (Ra7a, !-r=a A/ara/ P-rsa8aa/) *a/ ,-a8 *+sa8a/ *aa0 RUPS (Ra7a, U00

P-0++ Sa8a0)< ,-r0as a/ara/ /, 7--r=aa/ 0-/*-sa 6a/ b-0 *+,-/,a/

*+*aa0 R!AP. Pr+/s+7 7asar 7-/a*aa/

1. E5+s+-/ (7-rsa8aa/)

2. E5-,+5 (7-rsa8aa/)

3. !07-,+,+5 (ba+ 7-a sa8a)4. Tra/s7ara/ (ba+ 7-a sa8a)

. A*+ *a/ ?a=ar (ba+ 7-a sa8a)

#. A/,ab- (-7a*a s,a- 8*-rs)< *a7a, *+7-r>a6aa/ ,-r8a*a7 s-0a 6a/ ,-r+ba,.

A/,ab- +/+ 0-r7aa/ ba+a/ a*0+/+s,ras+< b+a6a. La/*asa/ 6a/ *+/aa/ 8a/6a P-ra,ra/ P-0-r+/,a8 *a/ M-/,-r+ BUMN.

P-//aa/ P-*0a/ PBJ 9

1. Da/a APLN (S! DIR 321)2. Da/a APBN (P-Pr-s 421)

3. Da/a La/ 9 JI&A< IBRD< ADB< *sb (G+*-/, L+/-s)


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4. Da/a La/ (G , G) 9 &8+/a (P-Pr-s 421)

. Da/a !r-*+, E7r,

#. Da/a ab/a/ !E *a/ APLN R!S 0-r7aa/ s+/a, *ar+ R-/>a/a !-r=a *a/ S6ara,

La/*asa/ 80 7-/6s/a/ R!S ,+*a 8a/6a *ar+ 7-*0a/< 0-a+/a/ 8ars 0-+8a,

7-*0a/ a+//6a. !-b+=aa/ s,ra,-+s 9

1. M-07-ra, s,r,r ra/+sas+ 7-/6--/ara PBJ

2. M-+ba,a/ 0+,- ;a- 5r 0/-6 ("M) *aa0 7-/a0b+a/ -7,sa/3. S776 7s+,+/+/ 0a,r+

4. Da5,ar 7-/6-*+aa/ PBJ ,-rs--s+ (DPT)

. M-,*- 7-0++8a/ 7-/6-*+a BJ (Bara/Jasa) 0-a+ 7-/-/*a+a/ r+s+.

LING!UP PBJ

1. P-r-/>a/aa/ !/s,a/ (*ar+ 7-/*+*+a/ *a/ 7-/aa0a/)

D0-/ 9 a0bar *-sa+/< s7-s+5+as+< !A!< RAB *a/ ?a, 7-asa/aa/

2. R-/>a/a 7-/a*aa/

P-=aba, 7-r-/>a/aa/ 7-/a*aa/ D0-/< r-/>a/a 7-/a*aa/ (R!S< HPE< DPT)

3. P-asa/aa/ 7-/a*aa/ (-a/) D0-/ b-r7a /,ra

4. P-asa/a /,ra *+a?as+ *+r-s+

7--r=aa/. Has+/6a b-r7a b-r+,a a>ara<

a**-/*0 /,ra

!/s,rs+ FF /,ra,r

P-/a*aa/ bara/ FF s776-r

Jasa /s,a/ FF /s,a/

FF Is,+a8

RAB R-/>a/a A/ara/ Ba/a/

!A! !-+a,a/ A/ara/ !-r=a

&EM &-r,+5+>a,- E+70-/, Ma/5a>,r-

&M &-r,+5+>a,- 5 Ma/5a>,r-

&O &-r,+5+>a,- 5 Or++/a

HPS Hara P-r8+,/a/ S-/*+r+

SPH Sra, P-/a?ara/ Hara

BAST B-r+,a A>ara S-ra8 T-r+0a


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. S-ra8 ,-r+0a 7--r=aa/ b-r7a b-r+,a a>ara

!RITI!EL POINT DALAM PENGADAAN

1. !-,+a 0-/-,a7a/ +/7 7-r-/>a/aa/ 7-/a*aa/ T+s -/a7< ,-rr

J+a ;0 7-/-r=aa/ b-*a< >- +/7 -r=a2. P-asa/aa/ 7--r=aa/ 7-/a*aa/

!-?a=ara/ HPS (s-/+ 0-/-,a7a/ 8ara 7a*a sa, 7-r+*-)

"a+*+,as b+a6a s-sa+ *a,a 6a/ a*a

3. P-asa/aa/ /,ra< 8ars ?as7a*a 7-r+8a 9 D-sa+/ ,+*a s-07r/a

S-sa+,+*a/6a 8as+ 7-asa/aa/a+,as s-r,a ?a,/6a

METODE PENGADAAN BARANG JASA

1. P--a/a/ ,-rba,as

2. P--a/a/ 00,-rba3. P-/->a+a/ 9

a. P-//=a/ a/s/

b. P-/a*aa/ a/s/ (b-+ a/s/,+*a)

>. O7-/ bs s6s,-0

A/,ara *-sa+/ *a/ B (b+ a/,+,6)< 6a/ ,a0a *-sa+/< ar-/a 6a/ *+-a/ a*aa8 *-sa+/<

s-8+/a B 8ars 0-/as+s -b,8a/ *ar+ *-sa+/ s-*-,a+ 0/+/ B /,ra 8ars sa0a *-/a/ R!S< b-r+,a a>ara 7-/=-asa/ *-/a/ SPH

A-/ P-0asara/ F D+s,r+b,r P-/=aa/

P-//=a/ a/s/ *+b-8a/ a7ab+a 9

1. P--r=aa/Bara/ ,-rs-b, 0-0+++ 8a >+7,a

2. M-r- *a/ ,+7- bara/ 8ars s7-s+5+

3. P-/6-*+a ,/a4. M-0ba, 0*-

. E0-r-/>6

#. P--r=aa/ a/=,a/ 6a/ 8a/6a *a7a, *+a/=,a/ *-/a/ ,+7- 6a/ a*a$. D+ba?a8 R7 3J, (U/+,)< R7 J, (Psa,)

%. M-//= La?6-r

'. M-//= 7-rra/ ,+/+ (=asa /s,as+)

1. B-8 *+,/= -8 7-//=a/ D+r-,r U,a0a

PELELANGAN TERBU!A

1. Pra a+5+as+ (8a/6a /, 1 7a-,)< s--s+ s-b-0 *+/*a/ - 7--a/a/

2. Pas>a a+5+as+ Ta/7a s--s+< a/s/ *+/*a/ - 7--a/a/

B+asa/6a s6ara,/6a 0*a8 *+7-/8+


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PENILAIAN SPH TERDAPAT 3 &ARA< YAITU 9

1. S+s,-0 r (bas-* / r-+r-0-/,)

2. S+s,-0 s>r- (bara/)

3. S+s,-0 0r -/0+s (,-/+s)

SYARAT PENYEDIA BJ 91. M-0+++ A,-

2. M-0+++ +K+/ sa8a

3. M-0+++ sra, 7a=a 4. La7ra/ -a/a/ 6a/ *+a*+, -8 a/,a/ 7b+>

. T+*a *aa0 7-/a?asa/ 7-ra*+a/

#. J+a /srs+0< 7-r 0-//=a/ a,-

SP! Sra, P-r+/,a8 !-r=a

P-rb-*aa/ !/,ra *a/ SP! 9 /,ra 0-r7aa/ 7-r=a/=+a/ a/,ara -*a b-a8 7+8a<s-*a/a/ SP! 8a/6aa8 sra, 7-r+/,a8.

D&A D+s>ss &/,ra>, Ar--0-/,

MDU Ma,-r+a D+s,r+bs+ U,a0a (,-r*a7a, 42 0a,-r+a)


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-RBAS (-->,r/+> R+s Bas-* A*+, S6s,-0)

-RBAS 0-r7aa/ s5,?ar- 6a/ *+/aa/ -8 a*+,r +/,-r/a PLN s-baa+ 0-*+a -r=a

*aa0 7rs-s a*+,. D+*aa0 -RBAS a*+,r *a7a, b-r+/,-ras+ *-/a/ r-a/ sa, ,-a0. D+0a/a -,a

*a/ r*+/a,r *a7a, a/s/ 0-r-;+-? 8as+ a*+, *ar+ a/,a ,-a0. S-a+/ +,< -RBAS =a *a7a,

*+/aa/ /, 7-a7ra/ ,+/*a a/=, a*+,--. -RBAS b-rs+5a, 7r+;as+< /, +, 8a/6a b+sa *+/aa/0-a+ +/,ra/-, PLN.

B-r+, +/+ ba+a/@ba+a/ *ar+ -RBAS 9

a. T-a0 r+s 9 P!PT (Prra0 !-r=a P-0-r+saa/ Ta8/a/)

b. T-a0 s>8-*- 9 U/, 0-/a,r a/ =a*?a 6a/ ,-a8 *+a,r 7a*a saa, P!PT.

>. T-a0 TE& 9 Da5,ar 8a*+r /, a*+,r. Mas+0a % =a0 -r=a< a7ab+a -b+8 *ar+ % =a0 -r=a

,+*a aa/ ,-rba>a -8 s+s,-0.

*. T-a0 s,r- 9 B-r+s+ ,-/,a/ 5+-@5+- 6a/ ,-a8 *+ /a8 -8 a*+,r.

-. T-a0 &-/,ra 9 D+/aa/ /, 7rs-s 7-asa/aa/ ,+/*a a/=,.

5. T-a0 EP 9 L-0bar -r=a --,r/+ a*+,r.


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RI!SUS

Audit Khusus a*aa8 a*+, 6a/ *+aa/ ,-r8a*a7 +/*+as+ ,-r=a*+/6a ->ra/a/

( fraud) s->ara s+s,-0a,+s /a0/ ,+*a ,-rba,as 7a*a 7-/-0ba/a/ 8as+ a7ra/ a*+,

7-ras+/a *a/ a7ra/ 0as6araa, 6a/ 0-/r, 7-r,+0ba/a/ D+r-,r U,a0a PT PLN

(P-rs-r) *a/ a,a !SPI bb, 7-r0asaa8a//6a 7-r *+aa/ a*+, -b+8 0-/*aa0<0-/>a7 7-/07a/ b,+< 7-r0+/,aa/ -,-ra/a/< *a/ 7-/6s/a/ a7ra/ /,

0-//a7a/ a,a 0-0b,+a/ ,-a8 ,-r=a*+ a,a ,+*a ,-r=a*+/6a ->ra/a/ 6a/

*++/*+as+a/.

!->ra/a/ ( Fraud) ,-rba+ 0-/=a*+ 3 b-/, 9

1. P-/6aa8/aa/ ass-, 7-rsa8aa/ /, -7-/,+/a/ 7r+ba*+

2. Ma/+7as+ a7ra/ -a/a/ 7-rsa8aa/

3. !r7s+ 9

• Sa7

• Gra,+5+as+

• !/5+ -7-/,+/a/

• A/>a0a/ -/0+s

R-0-/*as+ /, *+aa/ 7-0-r+saa/ 8ss *+7-r-8 *ar+9

1. D+r-,r ,a0a

2. !SPI

3. 8+s,- b?-r

4. PO

J-/+s =-/+s 7-a/ara/ *+s+7+/ 9

D+s+7+/ r+/a/ 9 T+*a 0as -r=a ,a/7a -,-ra/a/ *a/ a,a 0asaa8 =a0 -r=a (,-ra/

7-r,a0a s->ara +sa/< -*a b-r7a b-r+,a a>ara)

D+s+7+/ 0-/-/a8 9 P-/6aa8/aa/ 5as++,as 7-rsa8aa/ (ssa8 /a+ 7a/a,)

D+s+7+/ b-ra, 9 !r7s+ (*+7->a, *ar+ D+r, *a/ a,a GM)


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Pr+/s+7 I/;-s,+as+

1. I/;-s,+as+ 0-r7aa/ ,+/*aa/ 0-/>ar+ -b-/ara/ *-/a/ 0-07-r8a,+a/ -a*+a/ *a/

b-r*asara/ 7a*a -,-/,a/ 7-r/*a/a/ 6a/ b-ra.

2. !-+a,a/ +/;-s,+as+ 0-/>a7 7-0a/5aa,a/ s0b-r@s0b-r b,+ 6a/ *a7a,0-/*/ 5a,a 6a/ *+7-r0asaa8a/.

3. S-0a+/ ->+ s-a/ a/,ara ?a, ,-r=a*+/6a ,+/*a -=a8a,a/ *-/a/ ?a, /,

0-r-s7/ 0aa -0/+/a/ sa, ,+/*a -=a8a,a/ *a7a, ,-r/a7 aa/ s-0a+/

b-sar.

4. I/;-s,+a,r 0-/07a/ 5a,a@5a,a s-8+/a b,+ 6a/ *+7-r-8 *a7a, 0-0b-r+a/

s+07a/ s-/*+r+.

. B,+ 5+s+ 0-r7aa/ b,+ /6a,a

#. P-//aa/ ,-/aa a8+ 0-r7aa/ ba/,a/ ba+ 7-asa/aa/ +/;-s,+as+< ba/

0-r7aa/ 7-/a/,+ *ar+ +/;-s,+as+.

$. I/;-s,+a,r 8ars s-a b-rsa8a 0-//5+r0as+a/ s-,+a7 7-r/6a,aa/ *a/ -,-ra/a/

6a/ *+b-r+a/ sas+.

%. J+a +/;-s,+a,r 0-/a=a/ 7-r,a/6aa/ 6a/ >7 -7a*a s-=0a8 ra/ 6a/ >7<

*a7a, *+8ara7a/ 0-07-r-8 =a?aba/ 6a/ b-/ar.

'. I/;-s,+a,r 8ars 0-07-r,+0ba/a/ s-aa -0/+/a/ /, *a7a, 0-07-r-8

+/5r0as+.

1. P-/a0a,a/< +/5r0as+ *a/ ?a?a/>ara 0-r7aa/ ba+a/ 6a/ 7-/,+/ *aa0

+/;-s,+as+.


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PROGRAM AUDIT (P-/*+/)

1. S--s+ a*+,a/

A*a T+a >ara 7-/-/,a/ a*+,a/ (A*+,--) 9

• S6s,-0a,+> S-->,+/ (P!PT)

•A*@H> A*+, ( a*+, 8ss)

• A*+,-- r--s, (7-r0+/,aa/ *ar+ a*+,a/)

2. P-rs+a7a/ P-/asa/

Pa*a 7-rs+a7a/ 7-/asa/ *+aa/ a/a8 a?a b-r7a9

• M-/-/,a/ ,=a/ *a/ ra/ +/7

• M-/-/,a/ a,ar b-aa/ +/5r0as+

• M-0b-/, ,+0 6a/ *+,asa/

• M-aa/ 0/+as+ a?a

• M-0ba, a*+, 7rra0 7-/*a8a/• M-/6s/ 7-r-/>a/aa/ LHA

• M-/6+a7a/ sra, ,as

3. Sr;-6 7-/*a8a/

Pa*a ,a8a7a/ +/+ *+aa/ sr;-6 /a 0-/*a7a,a/ b,+ -b+8 a/=,< -r=asa0a *a/

-sa/ a?a 6a/ ba+


11/15

La/a8 a/a8 *aa0 sr;-69

• Ra7a, a?a

• Sr;-6 as+ a*+,

• D0-/ 7-/,+/

• P-/=-asa/ ,-ra+,• SOP

4. D-sr+7s+ *a/ E;aas+ I&S

Daa0 ,a8a7 +/+ *+aa/ ,-/+ 7-/=+a/ a*+,< 6a+,9

• a,8r8, ,-s, 9 7-/=+a/ *-/a/ 0-/+,+ ar -+a,a/

• L+0+,-* ,-s,+/ 5 >/,rs 9 7-/=+a/ ,-rba,as *a/ -;aas+ -5-,+5+,as

• R+s ass-ss0-/, 9 7-/+a+a/ a,as r-s+ *a/ 7,-/s+ r-s+

. P-/=+a/ La7a/a/

Daa0 0-aa/ 7-/=+a/ a7a/a/ ,-r*a7a, ,+a >ara< 6a+,9

• T-s, 5 *-,a+ 5 baa/>- *+aa/ -8 -,-r/a a*+, 0-/-/a+ ,-s, ,-r8a*a7

/-ra>a -a/a/

• T-s, 5 &/,r ( T&) *+aa/ 7a*a ,a8a7 *+sr+7s+ a/a+s+s *a/ -;aas+ *aa0

7-/-/*a+a/ b+s/+s 7rs-s +/,-r/a. S-0a+/ a, &/,r *+,-ra7a/ s-0a+/

s-*++, ?a, 6a/ *+/aa/ /, 7rs-s a*+, *a/ s-ba+/6a.

• Sbs,a/,+;- T-s, 5 Tra/sa>,+/ 0-r7aa/ ,-s, 6a/ *+aa/ /, 7rs-s

;a+*+,as *a/ -ara,a/ /+a+.

#. P-/-0ba/a/ T-0a/ *a/ R-0-/*as+

T-0a/ A*+, a*aa8 !/*+s+ a,a s+,as+ s-b-/ar/6a 6a/ *+bs-r;as+.

A,-r/a,+5 Sbs,a/s+5 R-0-/*as+ 9

• P-r,a8a/a/ 6a/ a*a

• P-rba+a/ 0*+5+as+ 7-/-/*a+a/

• M+/+0a+s+r r+s+

• P-rba8a/ s+/+5+a/ ,a8a7 7-/-/*a+a/

$. P-a7ra/

P-a7ra/ b-r+s+a/9


12/15

• D0-/,as+ *a/ 0/+as+ 8as+ a*+,

• Pr* *ar+ 7-/asa/ a*+,

• T-0a/ *a/ r-0-/*as+

• D+,a/*a,a/a/+ -8 a*+,r 6a/ ,-a8 b-rs-r,+5+a,

Daa0 0-aa/ 7-a7ra/ 8as+ a*+, *a7a, *+/aa/ ,+a >ara 6a+, 9

• Pr-s-/,as+ +sa/

• La7ra/ ,-r,+s

• La7ra/ I/,-r/

Masaa8 7-/,+/ *a/ 0a,-r++

P-r+*- a*+, >7 7a/=a/

D+0+/,a -8 7+07+/a/

%. M/+,r+/ T+/*a La/=,

Pa*a ,a8a7a/ 0/+,r+/ 0-r7aa/ ,a// =a?ab a*+,r *+0a/a +/*+>a,r

-b-r8as+a/ a*+, *a7a, *++8a, *ar+ baa+0/a +07-0-/,as+ *ar+ r-0-/*as+ 6a/ ,-a8

*+b-r+a/ a*+,--.

'. E;aas+ A*+,

!-b-r8as+a/ *ar+ 7rs-s a*+, ,-ra/,/ 7a*a 9

• E5-,+;+,as E5+s+-/s+ A*+,

• P-/*-a,a/ A*+,

• P-ra/ P-/,+/ A*+,r

APP ( Alat Penguku dan Pe!"atas #

Aa, ,-r7-/,+/ *aa0 ,ra/sas+ -/-r6 +s,r+ a*aa8 APP ar-/a aa, +/+ b-r5/s+ /,

0-/r b-ra7a =0a8 -/-r6 +s,r+ 6a/ *+/aa/ 7-a/a/. Pa*a *asar/6a 0-,-r

+/+ 8ars b+sa 0-/r -/-r6 6a/ *+/aa/ 7-a/a/ aa/ ,-,a7+ b-ba/ 7-a/a/

6a/ b-raa0 0-/6-baba/ 7-/r/a/ ;a+*+,as *ar+ aa, r ,-rs-b, 0a+ *ar+ b-ba/


13/15

//@+/+-r< b-ba/ ,+*a s-+0ba/< *+s,rs+ 8ar0/+sa s-r,a a+,as ,-a/a/ 6a/ ra/

ba+.

Ha 6a/ 7-r *+7-r8a,+a/ *aa0 APP 9

•

S7-s+5+as+ ba+ ,-/+s 0a7/ N/@,-/+s• S7+-r APP 0-0+++ s-r,+5+as+ a,a ,+*a

• APP 8ars s =+ -0baa ,-r7-r>a6a s-sa+ *-/a/ /,ra

• P-/>a,a,a/ 0-,-r 8arsa8 ba+ *a/ b-/ar

• P-//aa/ as-sr+s APP ( &T a,a PT ) /, 7-a/a/ 8ss

• S,a/*ar+sas+ 7-0asa/a/ APP

• !-,-7a,a/ ?a, *aa0 7-/6a0b/a/ bar

• P-/*a,aa/ APP rsa *a/ ,+*a ,-r7aa+ a+

PLTD ( Pe!"angkit Listik Tenaga Diesel #

M-r7aa/ sa, 7-0ba/+, 6a/ 0-//aa/ *+-s- s-baa+ 7-/-ra 0a (7r+0-

0;-r) /, 0-0,ar -/-ra,r *a/ 0-/8as+a/ -/-r6 +s,r+.

T-r*a7a, 2 =-/+s a*+,< 6a+, 9


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a. G-/-ra A*+, 9

@ +/a/>+a A*+,

@ O7-ra,+/a A*+, *a/ T->8/+>a A*+,

@ &07+a/>- A*+,

b. S7->+a A*+,

@ P-0-r+saa/ 8ss

@ A*+, 5r-/s+

T->8/+>a A*+, 0-r7aa/ E;aas+ 7-r5r0a/>- *+0a/a -+a,a/ a*+, +/+

0-0ba/*+/a/ r-/>a/a 7-ras+/a *-/a/ 8as+ 6a/ a*a. !-+a,a/ +/+ b-r,=a/ /,0-0as,+a/ a7aa8 0a+/,-/a/>- ,-a8 *+aa/ s-sa+ s>8-*- *a/ SOP.

A*a7/ =-/+s@=-/+s 7-0-+8araa/ 6a/ *+aa/< 6a+, 9

• Pr-;-/,+;- 0a+/,-/a/>- (7-0-r+saa/ 7-/>-a8a/)

• Pr-*+>,+;- 0a+/,-/a/>- (-,+a a*a/6a +/*+as+ -rsaa/< 8ars s->ara 0-/6-r8

7ara0-,-r 7-/->-a/)

• Pra>,+;- 0a+/,-/a/>- (7-/a/,+a/7-/->-a/ *-/a/ saa 0a+/,-/a/>- 6a/ r,+/)

A*a7/ ,+7+a *aa0 0-aa/ 7-0-+8araa/ a*aa8 s-baa+ b-r+, 9

• TO (,7 ;-r8a)< *+aa/ 1 ,a8/ s-a+

• SO (s-0+ ;-r8a)< *+aa/ 2 ,a8/ s-a+

• MO (0a=r ;-r8a)GO (-/-ra ;-r8a)< *+aa/ 4 ,a8/ s-a+

Audit $%ensik


15/15

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