Articles

Quality Control and Quality Assurance of The BPK’s Audit of Regional Government Financial Statements Fiscal Year 2022 (Case Study at AKN VI)

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The Audit Board of the Republic of Indonesia (BPK) is a state institution mandated to audit management and accountability of state finances. One of the objects of Audit’s BPK is the Financial Statements of Regional Government (LKPD). Directorate General of Audit VI (AKN VI) BPK conducts an audit of the LKPD. In 2023, AKN VI has conducted an audit of the LKPD for Fiscal Year 2022. The audit is carried out by the BPK Regional Offices (Work Unit under AKN VI) which is located in each province in eastern Indonesia. To guarantee state financial audits’ quality in this case the audit of LKPD, BPK carries out quality control and assurance. The purpose of this study is ascertain how the process of quality control and assurance of the audits produced by BPK Regional Offices in AKN VI. A qualitative method was taken in this research to explain the process of quality assurance and quality control the results of the review in the form of suggestions submitted by the AKN VI reviewer on the LKPD audit results. The result is that quality control and assurance are established and implemented by BPK for the results of the audit, and with quality assurance in the form of a review of LKPD audit opinion by AKN VI, it can provide suggestions for improvement to keep up the quality of LKPD audit results.

A Review on Non-Destructive Testing (NDT) Techniques: Advances, Researches and Applicability

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The field of NDT is a very broad, interdisciplinary field that plays a critical role in evaluating the structural component and systems perform their function in a reliable manner. A review is presented of Non-Destructive testing methods for evaluating material characteristics, deformation in the materials without destroying the material. These testing methods are very important in determining and identifying the discontinuity and defects found on a material and parts of an object. There have been various NDT methods built upon different principles for Quality Assurance during the whole lifecycle of the product. Methods like Visual Inspection, Radiographic method, Optical techniques, Wave-based methods, etc. are used to analyze the defects on material and part of it. The Non-Destructive testing method has been widely used in different fields like in manufacturing, medical devices, packaging, marine industries, waste management, etc., but especially used in oil and gas industries, aircraft, and nuclear power plants. This paper reviews these NDT techniques and compares them in terms of intrinsic characteristics and their applications.