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Oct 04

Membangun SPI PTKN – Step 1 dan 2

Ciputat – Banyak pertanyaan yang muncul dari kawan-kawan SPI PTKN yang baru saja terbentuk, setelah dilantik dan menerima SK Rektor menjadi Ketua/Sekretaris muncullah dilemma baru; selanjutnya apa yang harus kami lakukan? berbekal pertanyaan-pertanyaan tersebut dibawah ini kami rangkaikan step by step membangun SPI pada PTKN berdasarkan best practice yang telah kami lakukan.

Diawali dengan menerima SK Rektor, langkah selanjutnya adalah membuat SPI Charter/Piagam SPI yang memuat minimal 3 hal: scope of audit, authority, dan responsibility. Apakah memuat lebih dari itu diperkenankan? ya, silakan karena 3 hal tadi adalah standar minimal isi dari sebuah SPI Charter, Anda dapat menambahkan sejarah SPI, latar belakang, kode etik, dan lain sebagainya yang dianggap perlu.

Setelah SPI Charter disusun jangan lupa mendiskusikan dan melaporkan SPI Charter tersebut kepada Pimpinan Satker (Rektor) untuk di tanda tangani sebagai salah satu komitmen Pimpinan akan eksistensi SPI pada Satker. Langkah selanjutnya adalah mensosialisasikan SPI Charter ini kepada para stakeholder satker (civitas akademika) untuk mendapatkan pengakuan (recognition) atas keberadaan, tugas dan fungsi, serta aneka kebermanfaatan SPI bagi satker.

Langkah terakhir pada bagan step 1 diatas adalah membentuk struktur organisasi SPI, tentu harus berkaca kepada ortaker/statuta pada masing-masing PTKN, dan memperhatikan tingkat ketersediaan SDM yang ada. Struktur yang gemuk kalau tidak ditunjang dengan ketersediaan SDM tentu akan percuma. Intinya adalah membentuk struktur organisasi SPI sesuai dengan kebutuhan dan keunikan satker kita sendiri dengan merujuk kepada PMA 25/2017 tentang SPI pada PTKN.

Kini kita beralih kepada step 2, setelah memastikan bahwa Membangun SPI PTKN step 1 sudah kita laksanakan.

Langkah pertama pada bagan ini adalah muhasabah, melakukan introspeksi diri/melihat kedalam akan kompetensi kita sebagai personalia SPI. Sudah menjadi rahasia umum bahwa SPI memikul beban yang cukup berat dari Pimpinan sebuah satker, dari mulai target opini WTP untuk audit KAP, hingga tereduksinya temuan BPK pada satker tersebut, atau bahkan dibebani tuntutan menjadi leading sector tata kelola universitas yang baik (good university governance). Oleh karenanya penting bagi personalia SPI dan tentunya dengan dukungan Pimpinan Satker, untuk meningkatkan skill individu personalia SPI melalui berbagai macam cara, misal diikutsertakan dalam proses pendidikan dan pelatihan khusus auditor, melakukan bimbingan teknis (bimtek) dengan mengundang pakar/profesional atau rekan-rekan SPI yang terlebih dahulu mapan secara operasional, dan cara lainnya adalah dengan menjadi anggota forum (WA Group) SPI PTKIN sebagai ajang untuk bertanya, diskusi, atau sekedar bertukar pendapat.

Aspek kelembagaan dengan segala dukungannya terpenuhi, barulah kita beranjak kepada tugas dan fungsi (tusi) SPI agar kita bisa berdaya guna untuk satker kita. Sebagai rujukan tentu kita harus mengacu kepada tusi yang telah diatur oleh PMA 25/2017 tentang SPI PTKN, namun sebagai langkah awal, secara teknis tusi SPI dapat dibagi menjadi tusi wajib dan tusi sunnah (redaksi). Untuk tusi wajib, berdasarkan best practice terdiri dari 1. Reviu (RKA KL, RBA, Laporan Keuangan), 2.Verifikasi Ganti Uang Persediaan/GUP dengan catatan tugas ini tidak menjadi tusi salah satu kasubag pada bagian keuangan di Biro/Bagian terkait, 3. Preaudit tagihan LS, 4. Audit Internal (Audit Kinerja dan Audit Dengan Tujuan Tertentu).

Selanjutnya, bilamana tusi wajib sudah dipenuhi barulah kita beranjak kepada tusi sunnah muakkad dengan melaksanakan beberapa kegiatan diantaranya mendampingi auditor eksternal (BPK, Itjen, BPKP, KAP) saat melakukan pemeriksaan di satker kita, dengan demikian baik kawan-kawan pengelola keuangan selaku auditee dan kawan-kawan auditor eksternal tersebut merasa terjembatani dan terfasilitasi oleh keberadaan SPI. Apabila pendampingan auditor eksternal ini sudah kita laksanakan barulah kita melakukan tusi selanjutnya sebagaimana juga diamanahkan oleh PMA SPI, yakni melakukan kordinasi tindak lanjut hasil pemeriksaan (TLHP) auditor eksternal tadi.

Tusi terakhir kita kelompokkan menjadi tusi sunnah ghairu muakkad, tusi yang boleh kita laksanakan atau bisa kita tinggalkan (bergantung kepada penugasan pimpinan). Tusi ini antara lain membuat SOP atau pedoman-pedoman terkait pengelolaan keuangan, semisal pedoman pencairan dana RM, pedoman pencairan dana BLU, pedoman pencairan dana BOPTN, pedoman pertanggungjawaban perjalanan dinas, dan lain sebagainya dengan memperhatikan kompetensi dan juga tusi bagian lain yang terkait, sehingga cap ‘mengambil pekerjaan orang lain’ dapat kita hindari. Tusi sunnah ghairu muakkad lainnya adalah melayani konsultasi standar biaya masukan (SBM), membantu penyusunan tarif layanan berdasarkan activity based costing, membantu penyusunan proposal remunerasi, dan lain sebagainya sebagaimana ditugaskan oleh Pimpinan Satker. Bisa atau tidak bisa SPI melakukan tusi ini tergantung pada kompetensi dan pengalaman yang kita miliki.

Demikian sedikit penjelasan ringkas tentang Membangun SPI Pada PTKN – Step 1 & 2, semoga dapat bermanfaat buat kita semua. Selamat bekerja, selamat memberikan kebermanfaatan untuk kita semua. (ady cahyadi)

 

 

 

 

 

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