1 / 147

PERKENALAN !

PERKENALAN !. RUDY SURYANTO, SE.,M.Acc.,AK Dosen UMY Kepala BAIC – PPA FE UMY Managing Director SYNCORE PENGALAMAN KERJA Senior Auditor Pricewaterhouse Coopers Senior Auditor Ernst & Young CONTACT : rudy@syncore.co.id PIN BB :21439C5E Twitter @ rudysyncore

hop
Download Presentation

PERKENALAN !

An Image/Link below is provided (as is) to download presentation Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author. Content is provided to you AS IS for your information and personal use only. Download presentation by click this link. While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server. During download, if you can't get a presentation, the file might be deleted by the publisher.

E N D

Presentation Transcript


  1. PERKENALAN ! RUDY SURYANTO, SE.,M.Acc.,AK Dosen UMY Kepala BAIC – PPA FE UMY Managing Director SYNCORE PENGALAMAN KERJA Senior Auditor Pricewaterhouse Coopers Senior Auditor Ernst & Young CONTACT : rudy@syncore.co.id PIN BB :21439C5E Twitter @rudysyncore FB/YM: rudysuryanto@yahoo.com 0819-847-809 081-2299-111-97

  2. 01 RUANG LINGKUP AUDIT MANAJEMEN ASET

  3. Pengertian Auditing MENURUT ARENS (2006) Auditing is the accumulation and evaluation of evidence about information to determine and report on the degree of correspondence between the information and established criteria. Auditing should be done by competent, independent person

  4. Komponen Auditing Criteria Opini Data/ Kondisi Bukti Judgement Kertas Kerja COMPETENT & INDEPENDENT AUDITOR

  5. Pengertian Asset Management • PAS 55 “systematic and coordinated activities and practices through which an organization optimally and sustainablymanages its assets and asset systems, their associated performance, risks and expenditures over their lifecycles for the purpose of achieving its organizational strategic plan.”

  6. BEST PRACTICE / CRITERIA • ISO 55000 (overview, principles, technology), 55001 (requirements), 55002 (guidelines) Asset Management – akandirilispadaFebruari 2014 • ISO 55000 tersebutmerupakanpengembangandari PAS55 yang sudahdigunakan di banyaknegarasebagaiacuan asset management yang baiksejaktahun 2004. • Criteria jugatermasukperaturanpemerintah, kebijakanperusahaan(Policy) dan SOP. • Best practice bisamengacupadastandarindustri, standarpemakaian asset yang dikeluarkanolehpabrikdanstandarlainnya.

  7. KERANGKA ASSET MANAGEMENT SESUAI PAS 55

  8. Komponen ASSET

  9. ASSET MANAGEMENT PRINCIPLES – ISO 55000

  10. ASSET MANAGEMENT GUIDELINES – ISO 55002

  11. ASSET MANAGEMENT GUIDELINES – ISO 55002

  12. The Relationship between asset management, strategic plan and stakeholder expectation

  13. Planning & Implementation of Asset Management

  14. Element of Asset Management

  15. PAS 55 – 2008 Asset Management Standard

  16. Key principles of successful Asset Mnagement

  17. TUJUAN ASSET MANAGEMENT • Meningkatkankepuasan customer daripeningkatankinerjadankesesuaianantaraprodukataujasa yang diberikandenganstandar yang ditetapkan • Meningkatkankinerja HSE (health, safety and enviromental) • Optimasi ROI danpertumbuhan • Mendorongkeberlanjutan (sustainability) jangkapajang • Kemampuanmemberikan value-for-money dalamtingkatpembiayaantertentu • Meningkatkankepatuhanterhadapperaturandanketentuan yang berlaku • Meningkatkanpengelolaanresikodantatakelola • Meningkatkanreputasiperusahaan, nilaiperusahaan, aksespasardanproduk yang berkualitas, tingkatkepuasankaryawandanpengadaan yang lebihefisiendarirantaipasok yang tersedia • Mingkatkanpengembanganberkelanjutandalamdaurhidup asset

  18. 02 ISSUE DALAM AUDIT ASSET MANAJEMEN

  19. 03 PERENCANAAN AUDIT ASSET MANAJEMEN

  20. PERENCANAAN AUDIT OPERASIONAL – ASET MANAGEMENT AUDITING

  21. PERENCANAAN AUDIT OPERASIONALKONSEP 3 E

  22. PenentuanObyek Audit - 1

  23. PenentuanObyek Audit - 2

  24. PenentuanObyek Audit - 3

  25. PenentuanObyek Audit - 4

  26. PenentuanObyek Audit - 5

  27. MATRIK 3E

  28. PERENCANAAN TAHUNAN

  29. PERENCANAAN PENUGASAN

  30. PERENCANAAN AUDIT KEUANGAN – ASET MANAGEMENT AUDITING

More Related