{"id":43340,"date":"2026-10-20T11:04:19","date_gmt":"2026-10-20T04:04:19","guid":{"rendered":"https:\/\/feb.uns.ac.id\/feb\/?p=43340"},"modified":"2026-10-20T11:04:19","modified_gmt":"2026-10-20T04:04:19","slug":"maksi-feb-uns-bahas-audit-dan-peningkatan-kinerja-daerah-sekaligus-buka-jalur-rekognisi-pembelajaran-lampau-profesional","status":"publish","type":"post","link":"https:\/\/feb.uns.ac.id\/feb\/maksi-feb-uns-bahas-audit-dan-peningkatan-kinerja-daerah-sekaligus-buka-jalur-rekognisi-pembelajaran-lampau-profesional\/","title":{"rendered":"Maksi FEB UNS Bahas Audit dan Peningkatan Kinerja Daerah Sekaligus Buka Jalur Rekognisi Pembelajaran Lampau Profesional"},"content":{"rendered":"<p style=\"text-align: justify;\">Program Studi Magister Akuntansi (Maksi) Fakultas Ekonomi dan Bisnis (FEB) Universitas Sebelas Maret (UNS) menggelar kegiatan kuliah umum yang menyoroti pentingnya reorientasi pengawasan keuangan daerah, Jumat 9 Oktober 2026 di Inspektorat Daerah Magetan,<\/p>\n<p style=\"text-align: justify;\">Mengangkat fokus utama &#8220;Melampaui Status Wajar Tanpa Pengecualian (WTP): Audit dan Peningkatan Kinerja Daerah&#8221;, forum akademis ini menghadirkan jajaran narasumber pakar dan praktisi guna membedah transformasi tata kelola APBD dari sekadar kepatuhan administratif menuju dampak riil bagi masyarakat.<\/p>\n<p style=\"text-align: justify;\">Dalam pemaparannya, Ready Tito Paripurno, Pemeriksa BPK Perwakilan Provinsi Jawa Tengah \u00a0menggarisbawahi rekam jejak Kabupaten Magetan yang berhasil mempertahankan predikat WTP sebanyak 12 kali berturut-turut dari BPK. Namun, ia menegaskan bahwa opini WTP merupakan refleksi kepatuhan penyajikan laporan sesuai Standar Akuntansi Pemerintahan (SAP), bukan jaminan mutlak bebas korupsi maupun bukti efektivitas program di lapangan.<\/p>\n<p style=\"text-align: justify;\">Oleh karena itu, pemerintah daerah memerlukan pergeseran paradigma dari <em>compliance<\/em> menuju <em>performance\/outcome<\/em> dengan menerapkan prinsip <em>Value for Money<\/em> (Economical, Efficient, Effective\/3E). Langkah ini dinilai krusial untuk memastikan alokasi APBD berdampak langsung pada indikator strategis, seperti pengentasan kemiskinan Kabupaten Magetan yang berada di angka 9,14 persen (Maret 2025) serta peningkatkan Indeks Pembangunan Manusia (IPM) yang mencapai 77,58.<\/p>\n<p style=\"text-align: justify;\">Sejalan dengan hal tersebut, Dr. Wartono, M.Si., Ak., CPA, CGAA, Dosen FEB UNS menekankan tiga perspektif audit yang saling terintegrasi, yaitu audit keuangan, audit kinerja, dan audit tujuan tertentu.<\/p>\n<p style=\"text-align: justify;\">Menurutnya, nilai sebuah audit terletak pada kemampuan mengurai akar masalah (<em>cause<\/em>) dan dampak (<em>effect<\/em>), bukan sekadar mengumpulkan temuan formal.<\/p>\n<p style=\"text-align: justify;\">Ukuran keberhasilan kinerja pemerintah daerah tidak boleh berhenti pada tingkat penyerapan anggaran atau luaran (<em>output<\/em>), melainkan harus ditelusuri sepanjang rantai nilai hingga menghasilkan kemanfaatan publik (<em>outcome<\/em> dan <em>impact<\/em>). Pimpinan daerah dan APIP\/Inspektorat diharapkan menjalankan pengawasan berbasis risiko (<em>risk-based auditing<\/em>) serta penguatan Sistem Pengendalian Intern Pemerintah (SPIP) sebagai <em>early warning system<\/em>.<\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"size-medium wp-image-43342 alignleft\" src=\"https:\/\/feb.uns.ac.id\/feb\/wp-content\/uploads\/2026\/10\/03-300x169.jpeg\" alt=\"\" width=\"300\" height=\"169\" srcset=\"https:\/\/feb.uns.ac.id\/feb\/wp-content\/uploads\/2026\/10\/03-300x169.jpeg 300w, https:\/\/feb.uns.ac.id\/feb\/wp-content\/uploads\/2026\/10\/03-768x432.jpeg 768w, https:\/\/feb.uns.ac.id\/feb\/wp-content\/uploads\/2026\/10\/03.jpeg 1280w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/p>\n<p style=\"text-align: justify;\">Di samping pembahasan audit kinerja, Kaprodi Maksi FEB UNS, Lulus Kurniasih, S.E., M.S.Ak., Ph.D., CA, CIAP turut menyosialisasikan Program Rekognisi Pembelajaran Lampau (RPL).<\/p>\n<p style=\"text-align: justify;\">Program RPL pada Magister Akuntansi FEB UNS yang telah terakreditasi UNGGUL ini memberikan kesetaraan bagi para praktisi berlatar belakang pengalaman kerja minimal 3 tahun untuk dikonversi menjadi pengakuan akademik hingga 18 SKS. Dengan sistem perkuliahan <em>hybrid<\/em> yang fleksibel, program ini menjadi jalur efisien bagi para profesional, aparatur pemerintah, maupun auditor untuk mengakselerasi jenjang pendidikan magister.<\/p>\n<p><img decoding=\"async\" class=\"size-medium wp-image-43343 alignright\" src=\"https:\/\/feb.uns.ac.id\/feb\/wp-content\/uploads\/2026\/10\/04-300x169.jpeg\" alt=\"\" width=\"300\" height=\"169\" srcset=\"https:\/\/feb.uns.ac.id\/feb\/wp-content\/uploads\/2026\/10\/04-300x169.jpeg 300w, https:\/\/feb.uns.ac.id\/feb\/wp-content\/uploads\/2026\/10\/04-768x432.jpeg 768w, https:\/\/feb.uns.ac.id\/feb\/wp-content\/uploads\/2026\/10\/04.jpeg 1280w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/p>\n<p style=\"text-align: justify;\">Kegiatan ini secara langsung mendukung pencapaian SDG 16 (Kelembagaan yang Tangguh) melalui pendorongan transparansi dan akuntabilitas tata kelola APBD berbasis audit kinerja. Pengoptimalan alokasi anggaran daerah berbasis manfaat publik ini juga mendukung SDG 1 (Tanpa Kemiskinan) dengan mengarahkan efisiensi APBD pada penanggulangan kemiskinan daerah. Selain itu, pelaksanaan edukasi publik dan pembukaan jalur Rekognisi Pembelajaran Lampau (RPL) menjadi wujud penyediaan pendidikan tinggi yang inklusif dan berkualitas bagi para praktisi (SDG 4). <img decoding=\"async\" class=\"size-medium wp-image-43341 alignleft\" src=\"https:\/\/feb.uns.ac.id\/feb\/wp-content\/uploads\/2026\/10\/02-300x169.jpeg\" alt=\"\" width=\"300\" height=\"169\" srcset=\"https:\/\/feb.uns.ac.id\/feb\/wp-content\/uploads\/2026\/10\/02-300x169.jpeg 300w, https:\/\/feb.uns.ac.id\/feb\/wp-content\/uploads\/2026\/10\/02-768x432.jpeg 768w, https:\/\/feb.uns.ac.id\/feb\/wp-content\/uploads\/2026\/10\/02.jpeg 1280w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Program Studi Magister Akuntansi (Maksi) Fakultas Ekonomi dan Bisnis (FEB) Universitas Sebelas Maret (UNS) menggelar kegiatan kuliah umum yang menyoroti pentingnya reorientasi pengawasan keuangan daerah, Jumat 9 Oktober 2026 di [&hellip;]<\/p>\n","protected":false},"author":3264,"featured_media":43344,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[105,102],"tags":[],"class_list":["post-43340","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fakultas","category-s2_maksi"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v20.5 (Yoast SEO v28.7) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Maksi FEB UNS Bahas Audit dan Peningkatan Kinerja Daerah Sekaligus Buka Jalur Rekognisi Pembelajaran Lampau Profesional - Fakultas Ekonomi dan Bisnis Universitas Sebelas Maret<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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