Peran Pengawasan Internal Dalam Menghindari Kutukan Sumber Daya Alam
Keywords:
kutukan sumber daya, penyakit Belanda, internal audit
Abstract
Indonesia is one of many countries in the world so called resource-rich country. Natural resources abundance needs to be managed in the right way in order to avoid dutch diseases and resources curses. These two phenomena generally happened in the country, which has abundant natural resources. Learned from Norwegian experiences, Indonesian Government need to focus its policy to prevent rent seeking activities. The literature study presented in this paper is aimed to provide important insight for government entities in focusing their policies and programs to avoid resources curse. From the internal audit perspective, this study is expected to improve internal audit’s role in assurance and consulting.
References
Adler, G. 2010. Indonesia’s Commodity Boom: Dutch Disease in The Making? International Monetary Fund Report No 10/285 September 2010.
Cust, J et al. 2015. Dutch Diseases Resistance: Evidence from Indonesian Firms.
Gurbanov, S, et al. 2010. Avoiding the Dutch Diseases: A Comparative Study of Three Successful Countries. Journal of Qafqaz University No 29/2010 pp 21-27.
Larsen, ER. 2004. Escaping the Resources Curse and The Dutch Disease? When and Why Norway Caught up with and Forged Ahead of Its Neighbors. Discussion Papers No 377. Statistics Norway, Research Department.
Priyati, R. 2009. Dutch Disease Economics: A Case Study of Indonesia. Economics Journal of Emerging Markets, December 2009 I(3) pp 147-159
Rosser, Andrew. 2004. Why Did Indonesia Overcome Resources Curses? Working Papers. Institute of Development Studies. Sussex, England
Tama, 2016. Tanggung Jawab Internal Auditor Dalam Mendeteksi Fraud, Makalah dalam Seminar Asosiasi Auditor Internal, tanggal 3 November di Makassar
Taufik. GA. 2014. Sumber Daya Alam Indonesia: Kutukan Yang Mewujud? Pusat Studi Hukum dan Kebijakan. United Nation Development Programmed. Indeks Tata Kelola Hutan, Lahan, dan REDD Indonesia Tahun 2012. Standar dan Peraturan Perundangan
Asosiasi Auditor Internal Pemerintah Indonesia, 2014. Standar Audit Intern Pemerintah Indonesia.
Peraturan Pemerintah RI Nomor 20 Tahun 2004 tentang Rencana Kerja Pemerintah(RKP)
Peraturan Pemerintah RI Nomor 21 Tahun 2004 tentang Penyusunan Rencana Kerja dan Anggaran Kementrian Negara/Lembaga (RKAKL)
Peraturan Pemerintah RI Nomor 60 Tahun 2008 tentang Sistem Pengendalian Intern Pemerintah
Peraturan Presiden Nomor 29 Tahun 2014 Tentang Sistem Akuntabilitas Kinerja Instansi Pemerintah
Peraturan Menteri Keuangan Nomor RI Nomor 143/PMK.02/2015 tanggal 24 Juli 2015 tentang Petunjuk Penyusunan dan Penelahaan Rencana Kerja dan Anggaran Kementerian Negara/Lembaga
Peraturan Menteri Pendayagunaan Aparatur Negara dan Reformasi Birokrasi Republik Indonesia Nomor 12 Tahun 2015 Tentang Pedoman Evaluasi atas Implementasi SAKIP
Website
http://forum.kompas.com/threads/301171-Daftar-Kekayaan-Indonesia-%282%29
http://www.pshk.or.id/id/blog-id/sumber-daya-alam-indonesia-kutukan-yang-mewujud/
http://www.brainyquote.com/quotes/authors/c/confucius_2.html
Cust, J et al. 2015. Dutch Diseases Resistance: Evidence from Indonesian Firms.
Gurbanov, S, et al. 2010. Avoiding the Dutch Diseases: A Comparative Study of Three Successful Countries. Journal of Qafqaz University No 29/2010 pp 21-27.
Larsen, ER. 2004. Escaping the Resources Curse and The Dutch Disease? When and Why Norway Caught up with and Forged Ahead of Its Neighbors. Discussion Papers No 377. Statistics Norway, Research Department.
Priyati, R. 2009. Dutch Disease Economics: A Case Study of Indonesia. Economics Journal of Emerging Markets, December 2009 I(3) pp 147-159
Rosser, Andrew. 2004. Why Did Indonesia Overcome Resources Curses? Working Papers. Institute of Development Studies. Sussex, England
Tama, 2016. Tanggung Jawab Internal Auditor Dalam Mendeteksi Fraud, Makalah dalam Seminar Asosiasi Auditor Internal, tanggal 3 November di Makassar
Taufik. GA. 2014. Sumber Daya Alam Indonesia: Kutukan Yang Mewujud? Pusat Studi Hukum dan Kebijakan. United Nation Development Programmed. Indeks Tata Kelola Hutan, Lahan, dan REDD Indonesia Tahun 2012. Standar dan Peraturan Perundangan
Asosiasi Auditor Internal Pemerintah Indonesia, 2014. Standar Audit Intern Pemerintah Indonesia.
Peraturan Pemerintah RI Nomor 20 Tahun 2004 tentang Rencana Kerja Pemerintah(RKP)
Peraturan Pemerintah RI Nomor 21 Tahun 2004 tentang Penyusunan Rencana Kerja dan Anggaran Kementrian Negara/Lembaga (RKAKL)
Peraturan Pemerintah RI Nomor 60 Tahun 2008 tentang Sistem Pengendalian Intern Pemerintah
Peraturan Presiden Nomor 29 Tahun 2014 Tentang Sistem Akuntabilitas Kinerja Instansi Pemerintah
Peraturan Menteri Keuangan Nomor RI Nomor 143/PMK.02/2015 tanggal 24 Juli 2015 tentang Petunjuk Penyusunan dan Penelahaan Rencana Kerja dan Anggaran Kementerian Negara/Lembaga
Peraturan Menteri Pendayagunaan Aparatur Negara dan Reformasi Birokrasi Republik Indonesia Nomor 12 Tahun 2015 Tentang Pedoman Evaluasi atas Implementasi SAKIP
Website
http://forum.kompas.com/threads/301171-Daftar-Kekayaan-Indonesia-%282%29
http://www.pshk.or.id/id/blog-id/sumber-daya-alam-indonesia-kutukan-yang-mewujud/
http://www.brainyquote.com/quotes/authors/c/confucius_2.html
