STRUKTUR PENGENDALIAN

INTERN
Di Susun Oleh
Kelompok 7
Anissyafira Ula Paramadina (0502172323)
Erma Julaida Harahap (0502173425)
Nuramalina (0502171036)
Risda Yanti Siregar (0502173487)
 A.PENGERTIAN STRUKTUR PENGENDALIAN INTERNAL
PEMERINTAH

Menurut Peraturan Pemerintah Nomor 60 Tahun 2008 tentang Sistem Pengendalian Internal
Pemerintah menyatakan bahwa Sistem Pengendalian Internal adalah proses yang integral pada
tindakan dan kegiatan yang dilakukan secara terus menerus oleh pimpinan dan seluruh pegawai
untuk memberikan keyakinan memadai atas tercapainya tujuan organisasi melalui kegiatan yang
efektif dan efisien, keandalan pelaporan keuangan, pengamanan aset negara, dan ketaatan terhadap
peraturan perundang-undangan. Sistem Pengendalian Internal Pemerintah, yang kemudian disingkat
SPIP adalah Sistem Pengendalian Internal yang diselenggarakan secara menyeluruh di lingkungan
pemerintah pusat dan pemerintah daerah.

Sedangkan pengertian Sistem Pengendalian Intern adalah suatu proses yang dipengaruhi oleh
manajemen yang diciptakan untk memberikan keyakinan yang memadai dalam penciptaan
efektivitas, efisiensi, ketaatan terhadap peraturan perundang-undangan yang berlaku dan keandalan
penyajian keuangan daerah.
Dalam kaitannya dengan efektivitas penyusunan
laporan keuangan maka baik buruknya
implementasi sistem pengendalian internal
dapat mempengaruhi kualitas laporan keuangan
pemerintah daerah. Pengendalian intern
pemerintah ini penting karena dapat digunakan
untuk memastikan bahwa berjalannya roda
pemerintahan sesuai dengan peraturan
perundang-undangan
 B. UNSUR SPIP

Unsur-unsur SPIP dapat diuraikan sebagai berikut:

1.Lingkungan Pengendalian
Pimpinan Instansi Pemerintah wajib menciptakan dan memelihara lingkungan
pengendalian yang menimbulkan erilaku posesif dan kondusif untuk penerapan Sistem
Pengendalian Internal dalam
lingkungan kerjanya

2. Penilaian Resiko
Dalam rangka penilaian resiko, pimpinan Instansi Pemerintah dapat mentapkan
tujuan instansi pemerintah dan tujuan pada tingkatan kegiatan, dengan berpedoman
pada peraturan perundang-undangan
03 Kegiatan pengendalian
Pimpinan Instansi pemerintah wajib menyelenggarakan kegiatan pengendalian sesuai
dengan ukuran, kompleksitas, dari sifat dan tugas dan fungsi yang bersangkutan

04 Informasi dan Komunikasi

Pimpinan instansi pemerintah wajib mengidentifikasi, mencatat dan mengkomunikasikan
informasi dalam bentuk dan waktu yang tepat. Komunikasi atas informasi wajib
diselenggarakan secara efektif.

a) Informasi
b) Komunikasi
c) Bentuk dan sarana komunikasi
05 Pengawasan Internal
Pimpinan instansi pemerintah wajib melakukan pengawasan ataupun pemantauan sistem pengendalian
internal melalui:

a) Pengawasan dan Pemantauan berkelanjutan

b) Evaluasi terpisah
c) Penyelesaian audit
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You could enter a subtitle here if you need it
THE SLIDE
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Do you know what helps you make your point clear?
Lists like this one:

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And the most important thing: the audience won’t miss the point of your
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 MAYBE YOU NEED TO DIVIDE THE CONTENT
MERCURY
Mercury is the closest planet to the Sun and
the smallest one in the Solar System—it’s only
a bit larger than our Moon. The planet’s name
has nothing to do with the liquid metal, since
it was named after the Roman messenger god,
Mercury
VENUS
Venus has a beautiful name and is the second
planet from the Sun. It’s terribly hot—even
hotter than Mercury—and its atmosphere is
extremely poisonous. It’s the second-brightest
natural object in the night sky after the Moon
 YOU COULD USE THREE COLUMNS, WHY NOT?

MARS JUPITER MERCURY

Despite being red, Mars is It’s a gas giant and also the Mercury is the closest planet to
actually a cold place. It’s full of biggest planet in our Solar the Sun and the smallest one in
iron oxide dust, which gives System. Jupiter is the fourth- the Solar System—it’s only a
the planet its reddish cast brightest object in the sky bit larger than our Moon
A PICTURE ALWAYS
REINFORCES THE
CONCEPT
Images reveal large amounts of data, so
remember: use an image instead of long texts.
Your audience will appreciate that
AWESOME WORDS
 REINFORCE THE CONCEPT USING INFOGRAPHICS!

SATURN NEPTUNE MARS

Saturn is the ringed one. It’s Neptune is the farthest planet Despite being red, Mars is
composed mostly of hydrogen from the Sun and the fourth- actually a cold place. It’s full
and helium largest by diameter of iron oxide dust
 INFOGRAPHICS MAKE YOUR IDEA
UNDERSTANDABLE…

Saturn is the ringed one. It’s Saturn is the ringed one.

composed mostly of 01 03 It’s composed mostly of
hydrogen and helium hydrogen and helium

Neptune is the farthest Venus has a beautiful name

planet from the Sun and the 02 04 and is the second planet
fourth-largest by diameter from the Sun. It’s very hot
 DO YOU PREFER THESE OTHER PERCENTAGES?

MARS MERCURY
Despite being red, Mars is Mercury is the closest
actually a cold place planet to the Sun

VENUS NEPTUNE
Venus has a beautiful Neptune is the farthest
name, but it’s terribly hot planet from the Sun

32% 10% 23% 35%

4,498,300,00
0
Big numbers catch your audience’s attention
 333,000.00
earths is the Sun’s mass

24h 37m 23s

is Jupiter’s rotation period

386,000 km
is the distance between the Earth and the Moon
 SOMETIMES, REVIEWING CONCEPTS IS A GOOD
IDEA

MARS VENUS MERCURY

Despite being red, Mars is actually a Venus has a beautiful name and is Mercury is the smallest planet in our
cold place. It’s full of iron oxide dust the second planet from the Sun Solar System

JUPITER SATURN NEPTUNE

Jupiter is a gas giant and the biggest Saturn is a gas giant, composed Neptune is the fourth-largest planet
planet in our Solar System mostly of hydrogen and helium in our Solar System
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