Please use this identifier to cite or link to this item: https://repository.uksw.edu//handle/123456789/27802
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dc.contributor.advisorUtami, Intiyas-
dc.contributor.authorArifianto, Egah-
dc.date.accessioned2022-12-13T01:53:41Z-
dc.date.available2022-12-13T01:53:41Z-
dc.date.issued2022-12-
dc.identifier.urihttps://repository.uksw.edu//handle/123456789/27802-
dc.description.abstractTingkat maturitas implementasi Manajemen Risiko PT PLN (Persero) berada dalam level defind dengan skor 2,65 (skala 5) dan sesuai evaluasi atas uji petik Surat Tugas Audit didapatkan data bahwa 47,73% KPI yang belum memenuhi target tidak terakomodir menjadi ruang lingkup audit. Hal ini menyebabkan masih terdapat risiko-risiko utama yang menjadi hambatan unit dalam mencapai tujuan yang tidak menjadi sasaran dalam pelaksanaan audit oleh SPI PT PLN (Persero). Kondisi tersebut menunjukan bahwa metodologi RBIA masih belum tepat digunakan pada unit auditee dengan maturitas manajemen risiko rendah atau bahkan kepada unit auditee yang belum menerapkan Proses Manajemen Risiko. Dengan menggunakan Metode SWOT dan The Action Priority Matrix, maka didapatkan solusi dalam menyelesaikan permasalahan penelitian, yaitu melakukan improvement metodologi dari RBIA menjadi RPBIA yaitu “Risk and Performance Based Audit”. RPBIA selain menggunakan risiko pada Laporan Profil Risiko, auditor internal juga dapat menggunakan laporan kinerja dan pencapaian KPI sebagai dasar dalam penentuan ruang lingkup audit. Dengan RPBIA diharapakan Auditor Internal dapat menangkap semua risiko-risiko yang menghambat unit dalam mencapai tujuan, sehingga auditor internal dapat melaksanakan perannya yaitu melakukan assurance dan konsultansi dalam rangka membantu organisasi dalam mencapai tujuan serta menjadi katalisator dalam meningkatkan kinerja operasi perusahaan.id
dc.description.abstractThe maturity level of Risk Management implementation in PT PLN (Persero) is in the “defind” level with a score of 2.65 (scale 5) and there is a fact that 47.73% of KPI that had not reached the target, were not accommodated into the scope of the audit assignment. This indicates that there were major risks that obstruct the unit in achieving its objectives, but were not became scope audit and not to be aduited by the Internal Auditor. This shows that the RBIA method is not fully appicable for auditee with low risk management maturity and for auditee that have not implemented the Risk Management Process. Research problems could be settled by using the SWOT method and The Action Priority Matrix, the solution is to amend the RBIA method to RPBIA method - "Risk and Performance Based Audit". RPBIA bring through internal auditor to determine the audit scope by using the risks from the Risk Profile Report and also could use the Performance Report, focused on the KPI that is not reach the target. Hopefully, by the RPBIA method, internal auditor would be able to apprehend the risks comprehensively that could obstruct in achieving organisation’s objectives so that internal auditor could fulfill its purpose by providing assurance and consulting services to assist the organization to accomplish its objectives and become the catalyst in improving the organization’s operation and performance.en
dc.language.isoiden_US
dc.subjectRBIAen_US
dc.subjectmanajemen risikoid
dc.subjectruang lingkup auditid
dc.subjectaudit internalid
dc.subjectKPIen_US
dc.subjectinternal auditen_US
dc.subjectrisk managementen_US
dc.subjectaudit scopeen_US
dc.titleRisk Based Internal Audit (RBIA) pada SPI PT PLN (Persero): Strategi dan Tantangan Implementasiid
dc.title.alternativeRisk Based Internal Audit (RBIA) in SPI PT PLN (Persero) : Strategic and Implementationen_US
dc.typeThesisen_US
uksw.facultyFakultas Ekonomika dan Bisnisen_US
uksw.identifier.kodeprodiKODEPRODI62101#Akuntansi-
uksw.identifier.nidnNIDN0624067401-
uksw.identifier.nimNIM932021019-
uksw.programAkuntansien_US
Appears in Collections:T2 - Master of Accounting

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T2_932021019_Bab I Pendahuluan.pdf
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T2_932021019_Bab II Analisis Profil dan Proses Bisnis.pdf
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T2_932021019_Bab III Solusi Bisnis.pdf
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T2_932021019_Bab IV Kesimpulan.pdf
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T2_932021019_Lampiran.pdf
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