{"id":1153,"date":"2026-09-07T04:43:42","date_gmt":"2026-09-07T04:43:42","guid":{"rendered":"https:\/\/poltekkesbengkulu.com\/spi2\/?page_id=1153"},"modified":"2026-09-07T04:43:42","modified_gmt":"2026-09-07T04:43:42","slug":"tugas-dan-wewenang","status":"publish","type":"page","link":"https:\/\/poltekkesbengkulu.com\/spi2\/tugas-dan-wewenang\/","title":{"rendered":"Tugas Dan Wewenang"},"content":{"rendered":"\n<div class=\"spi-container\">\n    <style>\n        .spi-container {\n            font-family: 'Helvetica Neue', Arial, sans-serif;\n            max-width: 1100px;\n            margin: 20px auto;\n            padding: 30px;\n            background-color: #f8fafc;\n            border-radius: 16px;\n            box-sizing: border-box;\n            color: #334155;\n        }\n        .spi-header {\n            text-align: center;\n            margin-bottom: 40px;\n            border-bottom: 2px solid #e2e8f0;\n            padding-bottom: 20px;\n        }\n        .spi-header h1 {\n            color: #1e3a8a;\n            font-size: 2rem;\n            margin: 0 0 10px 0;\n            font-weight: 800;\n            line-height: 1.2;\n        }\n        .spi-header p {\n            font-size: 1.05rem;\n            color: #64748b;\n            margin: 0;\n        }\n        .spi-grid {\n            display: grid;\n            grid-template-columns: repeat(auto-fit, minmax(300px, 1fr));\n            gap: 25px;\n        }\n        .spi-card {\n            background: #ffffff;\n            border-radius: 12px;\n            padding: 24px;\n            box-shadow: 0 4px 6px -1px rgba(0, 0, 0, 0.05), 0 2px 4px -2px rgba(0, 0, 0, 0.05);\n            border-top: 6px solid;\n            display: flex;\n            flex-direction: column;\n            box-sizing: border-box;\n        }\n        .card-tugas {\n            border-top-color: #2563eb; \/* Biru *\/\n        }\n        .card-wewenang {\n            border-top-color: #d97706; \/* Amber *\/\n        }\n        .card-risiko {\n            border-top-color: #7c3aed; \/* Ungu *\/\n        }\n        .card-title-area {\n            display: flex;\n            align-items: center;\n            gap: 10px;\n            margin-bottom: 20px;\n        }\n        .card-title-area h2 {\n            font-size: 1.25rem;\n            font-weight: 700;\n            margin: 0;\n            line-height: 1.3;\n        }\n        .card-tugas h2 { color: #1e40af; }\n        .card-wewenang h2 { color: #92400e; }\n        .card-risiko h2 { color: #5b21b6; }\n        \n        .spi-list {\n            list-style: none;\n            padding: 0;\n            margin: 0;\n        }\n        .spi-list li {\n            position: relative;\n            padding-left: 26px;\n            margin-bottom: 12px;\n            font-size: 0.925rem;\n            line-height: 1.6;\n        }\n        .spi-list li::before {\n            content: \"\u2713\";\n            position: absolute;\n            left: 0;\n            top: 2px;\n            font-weight: bold;\n            font-size: 0.95rem;\n        }\n        .card-tugas .spi-list li::before { color: #2563eb; }\n        .card-wewenang .spi-list li::before { color: #d97706; }\n        .card-risiko .spi-list li::before { color: #7c3aed; }\n        \n        .spi-list li strong {\n            color: #0f172a;\n        }\n        \n        .spi-footer {\n            margin-top: 40px;\n            text-align: center;\n            font-size: 0.8rem;\n            color: #94a3b8;\n            padding-top: 15px;\n        }\n        \n        @media (max-width: 640px) {\n            .spi-container { padding: 15px; }\n            .spi-header h1 { font-size: 1.6rem; }\n            .spi-grid { grid-template-columns: 1fr; }\n        }\n    <\/style>\n    \n    <div class=\"spi-header\">\n        <h1>Tugas, Wewenang, &#038; Manajemen Risiko SPI<\/h1>\n        <p>Berdasarkan Peraturan Menteri Keuangan RI Nomor 129\/PMK.05\/2020<\/p>\n    <\/div>\n    \n    <div class=\"spi-grid\">\n        <!-- SEKSI TUGAS SPI -->\n        <div class=\"spi-card card-tugas\">\n            <div class=\"card-title-area\">\n                <h2>TUGAS SPI (Pasal 253)<\/h2>\n            <\/div>\n            <ul class=\"spi-list\">\n                <li>Menyusun &#038; melaksanakan rencana program kerja tahunan Pengawasan Intern.<\/li>\n                <li>Menguji dan mengevaluasi keandalan pelaksanaan pengendalian intern &#038; manajemen risiko.<\/li>\n                <li>Melakukan pemeriksaan atas efisiensi &#038; efektivitas di bidang keuangan, akuntansi, operasional, SDM, pemasaran, dan TI.<\/li>\n                <li>Memberikan saran perbaikan secara objektif dan independen bagi seluruh level manajemen.<\/li>\n                <li>Menyusun &#038; menyampaikan laporan hasil Pengawasan Intern kepada Pemimpin BLU dan Dewan Pengawas.<\/li>\n                <li>Memberikan rekomendasi demi peningkatan proses tata kelola dan pencapaian strategi bisnis.<\/li>\n                <li>Memantau &#038; melaporkan tindak lanjut rekomendasi audit (dari SPI, APIP, BPK, dan Pembina BLU).<\/li>\n                <li>Melakukan reviu laporan keuangan berkala.<\/li>\n                <li>Melaksanakan pemeriksaan khusus jika diinstruksikan oleh manajemen.<\/li>\n                <li>Menyusun &#038; memutakhirkan pedoman kerja serta prosedur pelaksanaan pengawasan internal.<\/li>\n            <\/ul>\n        <\/div>\n        \n        <!-- SEKSI WEWENANG SPI -->\n        <div class=\"spi-card card-wewenang\">\n            <div class=\"card-title-area\">\n                <h2>WEWENANG SPI (Pasal 254)<\/h2>\n            <\/div>\n            <ul class=\"spi-list\">\n                <li>Mendapatkan akses penuh ke dokumen, pencatatan, SDM, dan pemeriksaan fisik aset BLU di seluruh bagian.<\/li>\n                <li>Melakukan komunikasi secara langsung dan independen dengan Pemimpin BLU dan\/atau Dewan Pengawas.<\/li>\n                <li>Mengadakan rapat berkala maupun rapat insidental bersama Pemimpin BLU dan\/atau Dewan Pengawas.<\/li>\n                <li>Melakukan koordinasi pengawasan dengan APIP dan aparat pemeriksaan eksternal Pemerintah.<\/li>\n                <li>Mendampingi aparat pengawasan intern\/ekstern Pemerintah dalam melaksanakan kegiatan pengawasan.<\/li>\n            <\/ul>\n        <\/div>\n        \n        <!-- SEKSI MANAJEMEN RISIKO -->\n        <div class=\"spi-card card-risiko\">\n            <div class=\"card-title-area\">\n                <h2>MANAJEMEN RISIKO (Pasal 250, 263, 265)<\/h2>\n            <\/div>\n            <ul class=\"spi-list\">\n                <li><strong>Pelaksana Fungsi Manajemen Risiko:<\/strong> SPI dapat diberi mandat langsung oleh Pemimpin BLU untuk menjalankan fungsi manajemen risiko jika belum terbentuk unit kerja manajemen risiko tersendiri.<\/li>\n                <li><strong>Pengecualian Rangkap Jabatan:<\/strong> Auditor internal SPI dilarang keras memegang jabatan operasional BLU, kecuali tugas pada fungsi kepatuhan dan manajemen risiko demi menjaga independensi objektivitasnya.<\/li>\n                <li><strong>Persyaratan Kompetensi Auditor:<\/strong> Setiap personalia auditor internal wajib memiliki pemahaman mendalam tentang prinsip Tata Kelola yang Baik (GCG) dan manajemen risiko organisasi.<\/li>\n            <\/ul>\n        <\/div>\n    <\/div>\n    \n    <div class=\"spi-footer\">\n        Sumber Resmi: PMK No. 129\/PMK.05\/2020 tentang Pedoman Pengelolaan Badan Layanan Umum.\n    <\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Tugas, Wewenang, &#038; Manajemen Risiko SPI Berdasarkan Peraturan Menteri Keuangan RI Nomor 129\/PMK.05\/2020 TUGAS SPI (Pasal 253) Menyusun &#038; melaksanakan rencana program kerja tahunan Pengawasan Intern. Menguji dan mengevaluasi keandalan pelaksanaan pengendalian intern &#038; manajemen risiko. Melakukan pemeriksaan atas efisiensi &#038; efektivitas di bidang keuangan, akuntansi, operasional, SDM, pemasaran, dan TI. Memberikan saran perbaikan secara [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-1153","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/poltekkesbengkulu.com\/spi2\/wp-json\/wp\/v2\/pages\/1153","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/poltekkesbengkulu.com\/spi2\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/poltekkesbengkulu.com\/spi2\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/poltekkesbengkulu.com\/spi2\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/poltekkesbengkulu.com\/spi2\/wp-json\/wp\/v2\/comments?post=1153"}],"version-history":[{"count":1,"href":"https:\/\/poltekkesbengkulu.com\/spi2\/wp-json\/wp\/v2\/pages\/1153\/revisions"}],"predecessor-version":[{"id":1156,"href":"https:\/\/poltekkesbengkulu.com\/spi2\/wp-json\/wp\/v2\/pages\/1153\/revisions\/1156"}],"wp:attachment":[{"href":"https:\/\/poltekkesbengkulu.com\/spi2\/wp-json\/wp\/v2\/media?parent=1153"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}