{"id":1157,"date":"2026-09-07T04:57:13","date_gmt":"2026-09-07T04:57:13","guid":{"rendered":"https:\/\/poltekkesbengkulu.com\/spi2\/?page_id=1157"},"modified":"2026-09-07T04:57:13","modified_gmt":"2026-09-07T04:57:13","slug":"kode-etik","status":"publish","type":"page","link":"https:\/\/poltekkesbengkulu.com\/spi2\/kode-etik\/","title":{"rendered":"Kode Etik"},"content":{"rendered":"\n<div class=\"kode-etik-container\">\n    <style>\n        .kode-etik-container {\n            font-family: 'Segoe UI', -apple-system, BlinkMacSystemFont, Roboto, Helvetica, Arial, sans-serif;\n            max-width: 1200px;\n            margin: 30px auto;\n            padding: 40px 25px;\n            background-color: #ffffff;\n            border: 1px solid #e2e8f0;\n            border-radius: 20px;\n            box-sizing: border-box;\n            color: #1e293b;\n            box-shadow: 0 10px 25px -5px rgba(0, 0, 0, 0.05);\n        }\n        .etik-header {\n            text-align: center;\n            margin-bottom: 45px;\n        }\n        .etik-header h1 {\n            color: #0f172a;\n            font-size: 2.25rem;\n            margin: 0 0 12px 0;\n            font-weight: 800;\n            letter-spacing: -0.025em;\n            line-height: 1.2;\n        }\n        .etik-header p {\n            font-size: 1.125rem;\n            color: #64748b;\n            margin: 0;\n            max-width: 700px;\n            margin-left: auto;\n            margin-right: auto;\n            line-height: 1.6;\n        }\n        .badge-regulasi {\n            display: inline-block;\n            background-color: #f1f5f9;\n            color: #475569;\n            font-size: 0.75rem;\n            font-weight: 700;\n            padding: 6px 16px;\n            border-radius: 9999px;\n            margin-bottom: 15px;\n            text-transform: uppercase;\n            letter-spacing: 0.05em;\n            border: 1px solid #e2e8f0;\n        }\n        .etik-grid {\n            display: grid;\n            grid-template-columns: repeat(2, 1fr);\n            gap: 25px;\n        }\n        @media (max-width: 768px) {\n            .etik-grid {\n                grid-template-columns: 1fr;\n            }\n        }\n        .etik-card {\n            background: #f8fafc;\n            border-radius: 16px;\n            padding: 30px;\n            border: 1px solid #f1f5f9;\n            transition: all 0.3s ease;\n            display: flex;\n            flex-direction: column;\n            box-sizing: border-box;\n        }\n        .etik-card:hover {\n            transform: translateY(-4px);\n            box-shadow: 0 12px 20px -8px rgba(0, 0, 0, 0.08);\n            border-color: #cbd5e1;\n        }\n        .card-meta {\n            display: flex;\n            align-items: center;\n            justify-content: space-between;\n            margin-bottom: 15px;\n        }\n        .card-num {\n            font-size: 0.875rem;\n            font-weight: 800;\n            color: #94a3b8;\n            background: #e2e8f0;\n            width: 28px;\n            height: 28px;\n            border-radius: 50%;\n            display: flex;\n            align-items: center;\n            justify-content: center;\n        }\n        .card-law {\n            font-size: 0.75rem;\n            font-weight: 600;\n            color: #d97706; \/* Emas\/Amber *\/\n            background: #fef3c7;\n            padding: 4px 10px;\n            border-radius: 6px;\n        }\n        .etik-card h2 {\n            font-size: 1.35rem;\n            font-weight: 700;\n            color: #1e293b;\n            margin: 0 0 12px 0;\n            letter-spacing: -0.01em;\n        }\n        .etik-card p {\n            font-size: 0.95rem;\n            line-height: 1.6;\n            color: #475569;\n            margin: 0;\n        }\n        .pilar-footer {\n            margin-top: 50px;\n            text-align: center;\n            border-top: 1px solid #f1f5f9;\n            padding-top: 25px;\n        }\n        .pilar-footer p {\n            font-size: 0.85rem;\n            color: #94a3b8;\n            margin: 0;\n            line-height: 1.5;\n        }\n    <\/style>\n    \n    <div class=\"etik-header\">\n        <span class=\"badge-regulasi\">Standar Perilaku &#038; Kompetensi<\/span>\n        <h1>KODE ETIK AUDITOR INTERNAL SPI<\/h1>\n        <p>Prinsip etika keprofesian Satuan Pengawas Internal (SPI) BLU guna mewujudkan Praktik Bisnis yang Sehat sesuai ketentuan perundang-undangan.<\/p>\n    <\/div>\n    \n    <div class=\"etik-grid\">\n        <!-- 1. INTEGRITAS -->\n        <div class=\"etik-card\">\n            <div class=\"card-meta\">\n                <span class=\"card-num\">01<\/span>\n                <span class=\"card-law\">Pasal 265 (1) a<\/span>\n            <\/div>\n            <h2>INTEGRITAS<\/h2>\n            <p>Auditor internal wajib memiliki kepribadian yang profesional, jujur, berwibawa, dan independen. Integritas membangun kepercayaan mendalam yang menjadi fondasi utama bagi keandalan penilaian objektif pengawasan.<\/p>\n        <\/div>\n        \n        <!-- 2. OBJEKTIVITAS -->\n        <div class=\"etik-card\">\n            <div class=\"card-meta\">\n                <span class=\"card-num\">02<\/span>\n                <span class=\"card-law\">Pasal 265 (1) a &#038; Pasal 263<\/span>\n            <\/div>\n            <h2>OBJEKTIVITAS<\/h2>\n            <p>Menjaga penilaian profesional yang adil tanpa dipengaruhi oleh kepentingan pribadi, golongan, atau tekanan pihak mana pun. Menghindari benturan kepentingan (conflict of interest) dengan dilarang merangkap jabatan operasional.<\/p>\n        <\/div>\n        \n        <!-- 3. KERAHASIAAN -->\n        <div class=\"etik-card\">\n            <div class=\"card-meta\">\n                <span class=\"card-num\">03<\/span>\n                <span class=\"card-law\">Pasal 265 (1) f<\/span>\n            <\/div>\n            <h2>KERAHASIAAN<\/h2>\n            <p>Wajib melindungi, menjaga, dan merahasiakan seluruh informasi serta data BLU yang diperoleh selama menjalankan tugas pengawasan. Informasi tidak boleh diungkapkan tanpa izin tertulis, kecuali diwajibkan oleh hukum.<\/p>\n        <\/div>\n        \n        <!-- 4. KOMPETENSI & KEAHLIAN -->\n        <div class=\"etik-card\">\n            <div class=\"card-meta\">\n                <span class=\"card-num\">04<\/span>\n                <span class=\"card-law\">Pasal 265 (1) b &#038; Pasal 266<\/span>\n            <\/div>\n            <h2>KOMPETENSI PROFESSIONAL<\/h2>\n            <p>Memiliki pengetahuan audit, pemahaman aturan BLU, dan wajib memelihara kecakapan profesional secara berkelanjutan. Kepala SPI didorong memiliki sertifikasi profesi auditor internal yang diakui secara sah.<\/p>\n        <\/div>\n\n        <!-- 5. KEPATUHAN STANDAR PROFESI -->\n        <div class=\"etik-card\">\n            <div class=\"card-meta\">\n                <span class=\"card-num\">05<\/span>\n                <span class=\"card-law\">Pasal 265 (1) e<\/span>\n            <\/div>\n            <h2>STANDAR PROFESI<\/h2>\n            <p>Auditor internal SPI berkomitmen penuh untuk mematuhi standar profesi pengawasan serta kode etik perilaku yang diterbitkan oleh asosiasi pengawasan internal nasional maupun internasional.<\/p>\n        <\/div>\n\n        <!-- 6. PRINSIP TATA KELOLA & RISIKO -->\n        <div class=\"etik-card\">\n            <div class=\"card-meta\">\n                <span class=\"card-num\">06<\/span>\n                <span class=\"card-law\">Pasal 265 (1) g<\/span>\n            <\/div>\n            <h2>GCG &#038; MANAJEMEN RISIKO<\/h2>\n            <p>Wajib memahami secara mendalam prinsip-prinsip Tata Kelola yang Baik (Good Corporate Governance) serta mekanisme manajemen risiko organisasi guna memberikan rekomendasi konsultasi yang bernilai tambah bagi BLU.<\/p>\n        <\/div>\n    <\/div>\n    \n    <div class=\"pilar-footer\">\n        <p>Grounding Regulasi: PMK RI No. 129\/PMK.05\/2020 jo. PMK RI No. 76 Tahun 2025 tentang Pedoman Pengelolaan BLU.<br>Disusun oleh Satuan Pengawas Internal (SPI) BLU.<\/p>\n    <\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Standar Perilaku &#038; Kompetensi KODE ETIK AUDITOR INTERNAL SPI Prinsip etika keprofesian Satuan Pengawas Internal (SPI) BLU guna mewujudkan Praktik Bisnis yang Sehat sesuai ketentuan perundang-undangan. 01 Pasal 265 (1) a INTEGRITAS Auditor internal wajib memiliki kepribadian yang profesional, jujur, berwibawa, dan independen. Integritas membangun kepercayaan mendalam yang menjadi fondasi utama bagi keandalan penilaian objektif [&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-1157","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/poltekkesbengkulu.com\/spi2\/wp-json\/wp\/v2\/pages\/1157","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=1157"}],"version-history":[{"count":1,"href":"https:\/\/poltekkesbengkulu.com\/spi2\/wp-json\/wp\/v2\/pages\/1157\/revisions"}],"predecessor-version":[{"id":1160,"href":"https:\/\/poltekkesbengkulu.com\/spi2\/wp-json\/wp\/v2\/pages\/1157\/revisions\/1160"}],"wp:attachment":[{"href":"https:\/\/poltekkesbengkulu.com\/spi2\/wp-json\/wp\/v2\/media?parent=1157"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}