ETIKA PROFESI AKUNTANSI AKUNTANSI MANIPULASI LAPORAN KEUANGAN PT KERETA API INDONESIA (PT KAI)
Nama Kelompok
:
3
(4EB1)
1! Lak"m# P$a%#&#
('4'11) ('4'11)
'! L*+a A++#"a
('4'1114)
3! M!,a+-.
('4'111/0)
4! Ma$l#a De&#
('4'11313)
! M#2ael o+a%2a+
('4'114)
! Na-#$a #-.a #-5a5a
(''1163)
6! N*$a#+#
(''1133) (''1133)
0! N*$7a.#+a A#"#a2
(''1134) (''1134)
FAKULTAS EKONOMI UNIVERSITAS GUNADARMA JAKARTA 2014
LATAR BELAKANG KASUS
PT KERETA API INDONESIA (PT KAI) %e$-e%ek"# a-a+.a ke*$a+8a+ -alam pe+.a5#a+ lapo$a+ ke*a+8a+! I+# me$*paka+ "*a%* 7e+%*k pe+#p*a+ .a+8 -apa% me+.e"a%ka+ #+9e"%o$ -a+ "%ake2ol-e$ la#++.a! Ka"*" #+# 5*8a 7e$ka#%a+ -e+8a+ ma"ala2 pela+88a$a+ ko-e e%#k p$oe"# ak*+%a+"#! D#-*8a %e$5a-# ma+#p*la"# -a%a -alam lapo$a+ ke*a+8a+ PT KAI %a2*+ '; pe$*"a2aa+ BUMN #%* -#a%a% me$a#2 ke*%*+8a+ "e7e"a$ Rp;/ M#l#a$! Pa-a2al apa7#la -#%el#%# -a+ -#ka5# le7#2 $#+#; pe$*"a2aa+ 5*"%$* me+-e$#%a ke$*8#a+ "e7e"a$ Rp3 M#l#a$! Kom#"a$#" PT KAI ,ek#+*" Ma+ao .a+8 5*8a "e7a8a# D#$ek%*$ I+o$ma"# -a+ Ak*+%a+"# D#$ek%o$a%
Pa5ak p#2ak ke%#8a "*-a2 %#8a %a2*+ %#-ak pe$+a2 -#%a8#2; %e%ap# -alam
lapo$a+ ke*a+8a+ #%* -#ma"*kka+ "e7a8a# pe+-apa%a+ PT KAI "elama %a2*+ '! Ke&a5#7a+ PT KAI *+%*k mem7a.a$ "*$a% ke%e%apa+ pa5ak (SKP) pa5ak pe$%am7a2a+ +#la# (PPN) "e7e"a$ Rp /;' M#l#a$ .a+8 -#%e$7#%ka+ ole2 D#$ek%o$a%
Pe+*$*+a+ +#la# pe$"e-#aa+ "*k* a-a+8 -a+ pe$le+8kapa+ "e7e"a$ Rp'4 M#l#a$ .a+8 -#ke%a2*# pa-a "aa%
-#lak*ka+ #+9e+%a$#"a"# %a2*+ '' -#ak*# ma+a5eme+ PT KAI "e7a8a# ke$*8#a+ "ea$a 7e$%a2ap "elama l#ma %a2*+! Pa-
ak2#$ %a2*+ ' ma"#2 %e$"#"a "al-o pe+*$*+a+ +#la# .a+8 7el*m -#7e7a+ka+ "e7a8a# ke$*8#a+ "e7e"a$ Rp
M#l#a$; .a+8 "e2a$*"+.a -#7e7a+ka+ "el*$*2+.a -alam %a2*+ '! 3!
Ba+%*a+ peme$#+%a2 .a+8 7el*m -#%e+%*ka+ "%a%*"+.a -e+8a+ mo-al %o%al +#la# k*m*la%# "e7e"a$ Rp64; M#l#a$
-a+ pe+.e$%aa+ mo-al +e8a$a "e7e"a$ Rp6 M#l#a$ ole2 ma+a5eme+ PT KAI -#"a5#ka+ -alam +e$aa pe$ 31 De"em7e$ ' "e7a8a# 7a8#a+ -a$# 2*%a+8! 4!
Ma+a5eme+ PT KAI %#-ak melak*ka+ pe+a-a+8a+ ke$*8#a+ %e$2a-ap kem*+8k#+a+ %#-ak %e$%a8#2+.a ke&a5#7a+
pa5ak .a+8 "e2a$*"+.a %ela2 -#7e7a+ka+ kepa-a pela+88a+ pa-a "aa% 5a"a a+8k*%a++.a -#7e$#ka+ PT KAI %a2*+ 1//0 "ampa# '3! Pe$7e-aa+ pe+-apa% %e$2a-ap lapo$a+ ke*a+8a+ a+%a$a Kom#"a$#" -a+ a*-#%o$ ak*+%a+ p*7l#k %e$5a-# ka$e+a PT KAI %#-ak mem#l#k# %a%a kelola pe$*"a2aa+ .a+8 7a#k! Ke%#a-aa+ %a%a kelola .a+8 7a#k #%* 5*8a mem7*a% kom#%e a*-#% (kom#"a$#") PT KAI 7a$* 7#"a me+8ak"e" lapo$a+ ke*a+8a+ "e%ela2 -#a*-#% ak*+%a+ p*7l#k! Ak*+%a+ p*7l#k .a+8 %ela2 me+8a*-#% lapo$a+ ke*a+8a+ PT KAI %a2*+ ' "e8e$a -#pe$#k"a ole2 Ba-a+ Pe$a-#la+ P$oe"# Ak*+%a+ P*7l#k! <#ka %e$7*k%# 7e$"ala2; ak*+%a+ p*7l#k #%* -#7e$# "a+k"# %e8*$a+ a%a* pe+a7*%a+ #>#+ p$ak%#k!
Ka"*" PT KAI 7e$a&al -a$# pem7*k*a+ .a+8 %#-ak "e"*a# -e+8a+ "%a+-a$ .a+8 %ela2 -#%e%apka+! Se7a8a# ak*+%a+ "*-a2 "ela.ak+.a me+8*a"a# p$#+"#p ak*+%a+"# 7e$%e$#ma *m*m "e7a8a# "ala2 "a%* pe+e$apa+ e%#ka p$oe"#! Ke"ala2a+ ka$e+a %#-ak me+8*a"a# p$#+"#p ak*+%a+"# 7e$%e$#ma *m*m 7#"a me+.e7a7ka+ ma"ala2 .a+8 "a+8a% me+.e"a%ka+! Lapo$a+ Ke*a+8a+ PT KAI %a2*+ ' -#"#+.al#$ %ela2 -#ma+#p*la"# ole2 p#2ak=p#2ak %e$%e+%*! Ba+.ak %e$-apa% ke5a+88ala+ -alam lapo$a+ ke*a+8a++.a! Be7e$apa -a%a -#"a5#ka+ %#-ak "e"*a# -e+8a+ "%a+-a$ ak*+%a+"# ke*a+8a+! ,al #+# m*+8k#+ "*-a2 7#a"a %e$5a-# -a+ ma"#2 7#"a -#pe$7a#k#! Nam*+; .a+8 me+5a-# pe$ma"ala2a+ a-ala2 p#2ak a*-#%o$ me+.a%aka+ Lapo$a+ Ke*a+8a+ #%* a5a$ Ta+pa Pe+8e*al#a+! T#-ak a-a pe+.#mpa+8a+ -a$# "%a+-a$ ak*+%a+"# ke*a+8a+! ,al #+# la2 .a+8 pa%*% -#pe$%a+.aka+! Da$# #+o$ma"# .a+8 -#-apa%; "e5ak %a2*+ '4 lapo$a+ PT KAI -#a*-#% ole2 Ka+%o$ Ak*+%a+ P*7l#k! Be$7e-a -e+8a+ %a2*+=%a2*+ "e7el*m+.a .a+8 mel#7a%ka+ BPK "e7a8a# a*-#%o$ pe$*"a2aa+ ke$e%a ap# %e$"e7*%! ,al #%* me+#m7*lka+ -*8aa+ kala* Ka+%o$ Ak*+%a+ P*7l#k .a+8 me+8a*-#% Lapo$a+ Ke*a+8a+ PT KAI melak*ka+ ke"ala2a+! P$oe"# Ak*+%a+ me+*+%*% p$oe"#o+al#"me; +e%$al#%a"; -a+ ke5*5*$a+! Kepe$a.aa+ ma".a$aka% %e$2a-ap k#+e$5a+.a %e+%* 2a$*" -#ap$e"#a"# -e+8a+ 7a#k ole2 pa$a ak*+%a+! E%#ka p$oe"# .a+8 -#"epaka%# 2a$*" -#5*+5*+8 %#+88#! ,al #%* pe+%#+8 ka$e+a a-a ke%e$ka#%a+ k#+e$5a ak*+%a+ -e+8a+ kepe+%#+8a+ -a$# 7e$7a8a# p#2ak! Ba+.ak p#2ak mem7*%*2ka+ 5a"a ak*+%a+! Peme$#+%a2; k$e-#%o$; ma".a$aka% pe$l* me+8e%a2*# k#+e$5a "*a%* e+%#%a" 8*+a me+8e%a2*# p$o"pek ke -epa+! a+8
PEMBAHASAN KASUS
1! Ka"*" -# a%a" me$*paka+ Ka"*" Ma+#p*la"# Lapo$a+ Ke*a+8a+ PT KAI .a+8 -#lak*ka+ ole2 Ma+a5eme+ PT KAI -a+ Ke%#-akmamp*a+ KAP -alam me+8#+-#ka"# %e$5a-#+.a ma+#p*la"#! '! A+al#"#" ?*e"%#o+ App$oa2: @ P$o#%a7le 1!
P#2ak .a+8 -#*+%*+8ka+ a-ala2 Ma+a5eme+ PT KAI ka$e+a k#+e$5a ke*a+8a+ pe$*"a2aa+ "eola2=ola2 7a#k (la7a Rp!/ M); me"k#p*+ pa-a ke+.a%aa++.a me+-e$#%a ke$*8#a+ Rp 3 M! T#-ak %e$%*%*p kem*+8k#+a+;
'!
p#2ak ma+a5eme+ mempe$ole2 7o+*" -a$# la7a "em* %e$"e7*%! P#2ak la#+ .a+8 -#*+%*+8ka+ a-ala2 KAP S! Ma+a+ C Reka+; -#ma+a -#m*+8k#+ka+ mempe$ole2 Fee k2*"*" ka$e+a mem7e$#ka+ op#+# a5a$ Ta+pa Pe+8e*al#a+!
@ Le8al 1! PT KAI mela+88a$ Pa"al / UU No! 0 Ta2*+ 1// %e+%a+8 Pa"a$ Mo-al Dalam ke8#a%a+ pe$-a8a+8a+ eek; "e%#ap p#2ak -#la$a+8 "ea$a la+8"*+8 ma*p*+ %#-ak la+8"*+8: 1!
Me+#p* a%a* me+8ela7*# P#2ak la#+ -e+8a+ me+88*+aka+ "a$a+a -a+ a%a* a$a apa p*+
'!
T*$*% "e$%a me+#p* a%a* me+8ela7*# P#2ak la#+ -a+
3!
Mem7*a% pe$+.a%aa+ %#-ak 7e+a$ me+8e+a# ak%a .a+8 ma%e$#al a%a* %#-ak me+8*+8kapka+ ak%a .a+8 ma%e$#al
a8a$ pe$+.a%aa+ .a+8 -#7*a% %#-ak me+.e"a%ka+ me+8e+a# kea-aa+ .a+8 %e$5a-# pa-a "aa% pe$+.a%aa+ -#7*a% -e+8a+ mak"*- *+%*k me+8*+%*+8ka+ a%a* me+82#+-a$ka+ ke$*8#a+ *+%*k -#$# "e+-#$# a%a* P#2ak la#+ a%a* -e+8a+ %*5*a+ mempe+8a$*2# P#2ak la#+ *+%*k mem7el# a%a* me+5*al Eek! PT KAI -apa% -#ke+aka+ "a+k"# "e"*a# Pa"al 16 UU No!0 Ta2*+ 1// .a+8 me+.a%aka+: Se%#ap P#2ak .a+8 -e+8a+ "e+8a5a 7e$%*5*a+ me+#p* a%a* me$*8#ka+ P#2ak la#+ a%a* me+.e"a%ka+ Bapepam; me+82#la+8ka+; mem*"+a2ka+; me+82ap*"ka+; me+8*7a2; me+8a7*$ka+; me+.em7*+.#ka+; a%a* memal"*ka+ a%a%a+ -a$# P#2ak .a+8 mempe$ole2 #>#+; pe$"e%*5*a+; a%a* pe+-a%a$a+ %e$ma"*k Em#%e+ -a+ Pe$*"a2aa+ P*7l#k -#a+am -e+8a+ p#-a+a pe+5a$a pal#+8 lama 3 (%#8a) %a2*+ -a+ -e+-a pal#+8 7a+.ak Rp!!!; (l#ma m#l#a$ $*p#a2)! '! KAP S! Ma+a+ C Reka+ mela+88a$ S%a+-a$ P$oe"# Ak*+%a+ P*7l#k (SPAP) @ Fa#$ Pe$7*a%a+ ma+a5eme+ PT!KAI me$*8#ka+ p*7l#kma".a$aka% -a+ peme$#+%a2! 1) P*7l#k (#+9e"%o$) -#$*8#ka+ ka$e+a mempe$ole2 #+o$ma"# .a+8 me+.e"a%ka+; "e2#+88a kep*%*"a+ .a+8 -#am7#l 7e$-a"a$ka+ #+o$ma"# ke*a8a+ PT! KAI me+5a-# %#-ak ak*$a%"ala2! ') Peme$#+%a2 -#$*8#ka+ ka$e+a -e+8a+ $eka.a"a ke*a+8a+ %e$"e7*% maka pa5ak .a+8 -#%e$#ma peme$#+%a2 le7#2 ke#l! @ R#82% 1) ,ak=2ak P*7l#k -#$*8#ka+ ka$e+a #+9e"%o$ mempe$ole2 #+o$ma"# .a+8 me+.e"a%ka+; "e2#+88a kep*%*"a+ .a+8 -#am7#l me+5a-# "ala2%#-ak ak*$a%! ') Peme$#+%a2 -#$*8#ka+ ka$e+a pa5ak .a+8 -#%e$#ma peme$#+%a2 me+5a-# le7#2 ke#l!
@ S*#"%a#+a7le De9elopme+% 1) Reka.a"a .a+8 -#lak*ka+ ma+a5eme+ PT KAI 7e$"#a% 5a+8ka pe+-ek -a+ 7*ka+ 5a+8ka pa+5a+8; ka$e+a 2a+.a me+8#+8#+ka+ ke*+%*+8a+la7a *+%*k kepe+%#+8a+ p$#7a-#ma+a5eme+ (mo%#9a"# 7o+*")!
3! P$#+"#p E%#ka a+8 D#la+88a$: Sela#+ ak*+%a+ ek"%e$+al -a+ kom#%e a*-#% .a+8 melak*ka+ ke"ala2a+ -alam 2al pe+a%a%a+ lapo$a+ ke*a+8a+; ak*+%a+ #+%e$+al -# PT! KAI 5*8a 7el*m "epe+*2+.a me+e$apka+ 0 p$#"#p e%#ka ak*+%a+! Da$# ke-elapa+ p$#+"#p ak*+%a+ .a#%* %a+88*+8 5a&a7 p$oe"#; kepe+%#+8a+ p*7l#k; #+%e8$#%a"; o75ek%##%a"; kompe%e+"# -a+ ke2a%#=2a%#a+ p$oe"#o+al; ke$a2a"#aa+; pe$#lak* p$oe"#o+al; -a+ "%a+-a$ %ek+#"; p$#+"#p=p$#+"#p e%#ka ak*+%a+ .a+8 -#la+88a$ a+%a$a la#+ : 1) Ta+88*+8 5a&a7 p$oe"# D#ma+a "eo$a+8 ak*+%a+ 2a$*" 7e$%a+88*+8 5a&a7 "ea$a p$oe""#o+al %e$2a-ap "em*a ke8#a%a+ .a+8 -#lak*ka++.a! Ak*+%a+ I+%e$+al PT! KAI k*$a+8 7e$%a+88*+8 5a&a7 ka$e+a -#a %#-ak me+el*"*$# kekel#$*a+ -alam pe+a%a%a+ -a+ mempe$7a#k# ke"ala2a+ %e$"e7*% "e2#+88a lapo$a+ ke*a+8a+ .a+8 -#lapo$ka+ me$*paka+ kea-aa+ -a$# po"#"# ke*a+8a+ pe$*"a2aa+ .a+8 "e7e+a$+.a! ') Kepe+%#+8a+ P*7l#k D#ma+a ak*+%a+ 2a$*" 7eke$5a -em# kepe+%#+8a+ p*7l#k a%a* me$eka .a+8 7e$2*7*+8a+ -e+8a+ pe$*"a2aa+ "epe$%# k$e-#%*$; #+9e"%o$; -a+ la#+=la#+! Dalam ka"*" #+# ak*+%a+ PT! KAI -#-*8a %#-ak 7eke$5a -em# kepe+%#+8a+ p*7l#k ka$e+a -#-*8a "e+8a5a mema+#p*la"# lapo$a+ ke*a+8a+ "e2#+88a PT! KAI .a+8 "e2a$*"+.a me+-e$#%a ke$*8#a+ +am*+ ka$e+a ma+#p*la"# %e$"e7*% PT! KAI %e$l#2a% me+8alam# ke*+%*+8a+! ,al #+# %e+%* "a5a "a+8a% 7e$7a2a.a; %e$ma"*k 7a8# PT! KAI! Ka$e+a; apa7#la ke$*8#a+ %e$"e7*% "emak#+ 7e"a$ +am*+ %#-ak -#lapo$ka+; maka PT! KAI 7#"a %#-ak "a+88*p me+a+88*la+8# ke$*8#a+ %e$"e7*%! 3) I+%e8$#%a" D#ma+a ak*+%a+ 2a$*" 7eke$5a -e+8a+ p$oe"#o+al#"me .a+8 %#+88#! Dalam ka"*" #+# ak*+%a+ PT! KAI %#-ak me+5a8a #+%e8$#%a"+.a; ka$e+a -#-*8a %ela2 melak*ka+ ma+#p*la"# lapo$a+ ke*a+8a+! 4) O75ek%##%a" D#ma+a ak*+%a+ 2a$*" 7e$%#+-ak o7.ek%# -a+ 7e$"#kap #+-epe+-e+ a%a* %#-ak mem#2ak "#apap*+! Dalam ka"*" #+# ak*+%a+ PT! KAI -#-*8a %#-ak o7.ek%# ka$e+a -#-*8a %ela2 mema+#p*la"# lapo$a+ ke*a+8a+ "e2#+88a 2a+.a me+8*+%*+8ka+ p#2ak=p#2ak %e$%e+%* .a+8 7e$a-a -# PT! KAI! ) Kompe%e+"# -a+ ke2a%#=2a%#a+ p$oe""#o+al Ak*+%a+ -#%*+%*% 2a$*" melak"a+aka+ 5a"a p$oe"#o+al+.a -e+8a+ pe+*2 ke2a%#=2a%#a+; kompe%e+"#; -a+ ke%ek*+a+; "e$%a memp*+.a# ke&a5#7a+ *+%*k mempe$%a2a+ka+ pe+8e%a2*a+ -a+ ke%e$amp#la+ p$oe"#o+al+.a pa-a %#+8ka% .a+8 -#pe$l*ka+! Dalam ka"*" #+#; ak*+%a+ PT! KAI %#-ak melak"a+aka+ ke2a%#=2a%#a+ p$oe"#o+al "e2#+88a %e$5a-# ke"ala2a+ pe+a%a%a+ .a+8 me+8ak#7a%ka+ PT! KAI .a+8 "e2a$*"+.a me+-e$#%a ke$*8#a+ +am*+ -alam lapo$a+ ke*a+8a+ me+8alam# ke*+%*+8a+! ) Pe$#lak* p$oe"#o+al
Ak*+%a+ "e7a8a# "eo$a+8 p$oe"#o+al -#%*+%*% *+%*k 7e$pe$#lak* ko+"#"%e+ "ela$a" -e+8a+ $ep*%a"# p$oe"# .a+8 7a#k -a+ me+5a*2# %#+-aka+ .a+8 -apa% me+-#"k$e-#%ka+ p$oe"#+.a! Dalam ka"*" #+# ak*+%a+ PT! KAI -#-*8a %#-ak 7e$pe$#lak* p$oe"#o+al .a+8 me+.e7a7ka+ kekel#$*a+ -alam melak*ka+ pe+a%a%a+lapo$a+ ke*a+8a+; -a+ 2al #+# -apa% me+-#"k$e-#%ka+ (me+o$e+8 +ama 7a#k) p$oe"#+.a! 6) S%a+-a$ %ek+#" Ak*+%a+ -alam me+5ala+ka+ %*8a" p$oe"#o+al+.a 2a$*" me+8a* -a+ mema%*2# "%a+-a$ %ek+#" -a+ "%a+-a$ p$oe"#o+al .a+8 $ele9a+! Se"*a# -e+8a+ kea2l#a++.a -a+ -e+8a+ 7e$2a%#=2a%#; ak*+%a+ memp*+.a# ke&a5#7a+ *+%*k melak"a+aka+ pe+*8a"a+ -a$# pe+e$#ma 5a"a "elama pe+*8a"a+ %e$"e7*% "e5ala+ -e+8a+ p$#+"#p #+%e8$#%a" -a+ o7.ek%##%a"! Dalam ka"*" #+# ak*+%a+ %#-ak melak"a+aka+ p$#+"#p "%a+-a$ %ek+#" ka$e+a %#-ak malapo$ka+ lapo$a+ ke*a+8a+ "e"*a# -e+8a+ "%a+-a$ ak*+%a+"# ke*a+8a+! o+%o2+.a; pa-a "aa% PT Ke$e%a Ap# I+-o+e"#a %ela2 %#8a %a2*+ %#-ak -apa% me+a8#2 pa5ak p#2ak ke%#8a! Te%ap#; -alam lapo$a+ ke*a+8a+ #%*; pa5ak p#2ak ke%#8a -#+.a%aka+ "e7a8a# pe+-apa%a+! Pa-a2al; 7e$-a"a$ka+ "%a+-a$ ak*+%a+"# ke*a+8a+ %#-ak -apa% -#kelompokka+ -alam 7e+%*k pe+-apa%a+ a%a* a""e%!
4! S#kap a+8 D#am7#l : 1) Ma+a5eme+ PT KAI a) Melak*ka+ ko$ek"# a%a" "ala2 "a5# a%a": pa5ak p#2ak ke%#8a .a+8 -#ma"*kka+ "e7a8a# a""e% pe+*$*+a+ +#la# pe$"e-#aa+ "*k* a-a+8 -a+ pe$le+8kapa+ .a+8 7el*m -#7e7a+ka+ 7a+%*a+ peme$#+%a2 .a+8 "e2a$*"+.a -#"a5#ka+ "e7a8a# 7a8#a+ mo-al pe$"e$oa+! 7) Mem#+%a maa kepa-a "%ake2ol-e$" melal*# ko+e$e+"# pe$" -a+ 7e$5a+5# %#-ak me+8*la+8# kem7al# -# ma"a -a%a+8
') KAP S! Ma+a+ C Reka+ C Reka+ a)
Melak*ka+ 5a"a p$oe"#o+al "e"*a# SPAP; -#ma+a %#ap a+88o%a 2a$*" 7e$pe$#lak* ko+"#"%e+ -e+8a+ $ep*%a"#
p$oe"#o+al+.a -e+8a+ me+5a*2# %#+-aka+ .a+8 -apa% me+-#"k$e-#%ka+ p$oe"#o$ek"# 7)
Melak*ka+ ko$ek"# a%a" op#+# .a+8 %ela2 -#7*a%
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Melak*ka+ ko+e$e+"# pe$" -e+8a+ me+8*+8kapka+ 7a2&a ok+*m .a+8 melak*ka+ ke"ala2a+ "e2#+88a
me+.e7a7ka+ op#+# a%a" Lapo$a+ Ke*a+8a+ me+5a-# %#-ak "e2a$*"+.a %ela2 -#7e$#ka+ "a+k"# -a$# p#2ak o%o$#"a"#; -a+ 7e$5a+5# %#-ak me+8*la+8 kem7al# ke5a-#a+ .a+8 "ama -# ma"a .a+8 aka+ -a%a+8!
! Rekome+-a"# A8a$ Ka"*" Se$*pa T#-ak Te$*la+8 1)
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3)
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T$a+"a%#o+ Le9el o+%$ol P$oe"" .a+8 -#lak*ka+ ole2 a*-#%o$ #+%e$+al; pa-a -a"a$+.a a-ala2 p$o"e" .a+8 le7#2
7e$"#a% p$e9e+%# -a+ pe+8e+-al#a+ .a+8 7e$%*5*a+ *+%*k mema"%#ka+ 7a2&a 2a+.a %$a+"ak"# .a+8 "a2; me+-apa% o%o$#"a"# .a+8 mema-a# .a+8 -#a%a% -a+ mel#+-*+8# pe$*"a2aa+ -a$# ke$*8#a+! 6)
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me+5a-# 7e"a$ -a+ mem7a2a.aka+ pe$*"a2aa+! 0)
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Pe+.*"*+a+ S%a+-a$ .a+8 5ela" me+8e+a# "#apa "a5a .a+8 pa+%a" me+5a-# apa 7a#k *+%*k 5a7a%a+ *+8"#o+al
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Daftar Pustaa !
A8oe"; S*k$#"+o -a+ I e+-#k A$-a+a! E%#ka B#"+#" -a+ P$oe"# Ta+%a+8a+ Mem7a+8*+ Ma+*"#a Se*%*2+.a!
ANALISIS KASUS K#%a "em*a %a2* 7a2&a PT Ke$e%a Ap# I+-o+e"#a (PT KAI) me$*paka+ "ala2 "a%* BUMN .a+8 me+.ele+88a$aka+ 5a"a a+8k*%a+ ke$e%a ap#! Selama #+# PT KAI %#-ak pe$+a2 me+8alam# ma"ala2 a%a*p*+ ka"*" 7a#k -a$# "e8# #+%e$+al ma*p*+ ek"%e$+al! Nam*+ pa-a "aa% "ek#%a$ %a2*+ ' ; PT KAI %e$5e$a% ka"*" .ak+# -e+8a+ ke*$a+8a+ pa-a pe+.a5#a+ Lapo$a+ Ke*a+8a+! Pa-a lapo$a+ ke*a+8a+ %a2*+ ' %e$"e7*% PT KAI me+.a5#ka+ ke*+%*+8a+ "e7e"a$ Rp ;/M pa-a2al "e7e+e$+.a PT KAI me+8alam# R*8# "e7e"a$ Rp 3M! Ka"*" %e$"e7*% 7e$m*la ke%#ka pem7*k*a+.a+8 %#-ak "e"*a# -e+8a+ ke+.a%aa+ .a+8 %e$5a-# -a+ me+.e7a7ka+ #+o$ma"# -a%a .a+8 me+.e"a%ka+! Lapo$a+ Ke*a+8a+ %e$"e7*% -#a*-#% ole2 KAP S! Ma+a+ ; pa-a2al %a2*+ %a2*+ "e7el*m+.a "epe$%# %a2*+ '3 "a+ '4 -#lak*ka+ ole2 p#2ak BPK; -a+ .a+8 me+5a-# pe$ma"ala2a++.a la8# a-ala2 p#2ak a*-#%o$ me+.a%aka+ 7a2&a Lapo$a+ Ke*a+8a+ #%* a5a$ Ta+pa Pe+8e*al#a+ ; .a+8 me$*paka+ 7a2&a a*-#%o$ me.ak#+# op#+# %e$"e7*% 7e$-a"a$ka+ 7*k%#=7*k%# a*-#% .a+8 -#k*mp*lka+ pe$*"a2aa+ -#a+88ap %ela2 me+.ele+88a$aka+ p$#+"#p ak*+%a+"# .a+8 7e$lak* *m*m -e+8a+ 7a#k; a%a* -e+8a+ ka%a la#+ 7a2&a %#-ak a-a pe+.#mpa+8a+ pa-a Lapo$a+ Ke*a+8a+ %e$"e7*%! Nam*+ "e%ela2 -#"el#-#k# le7#2 la+5*% %e$-apa% 7e7e$apa ke5a+88ala+ "epe$%# : Mema"*kka+ pe+-apa%a+ pa-a Lapo$a+ Ke*a+8a+ %a2*+ ' +am*+ pa-a ke+.a%aa++.a pa5ak p#2ak ke%#8a "elama 3 %a2*+ %#-ak pe$+a2 -#%a8#2! Sela#+ #%* 5*8a %e$-apa% pe+*$*+a+ +#la# pe$"e-#aa+ "*k* a-a+8 -a+ pe$le+8kapa+ "e7e"a$ Rp '4 M .a+8 7el*m -#7e7a+ka+! A-ap*+ 7a+%*a+ peme$#+%a2 .a+8 7el*m -#%e+%*ka+ "%a%*"+.a -e+8a+ mo-al %o%al "e7e"a$ Rp 64; M -a+ pe+.e$%aa+ mo-al +e8a$a "e7e"a$ Rp 6 M %e%ap# -#"a5#ka+ -alam +e$aa "e7a8a# 2*%a+8 pa-a ak2#$ De"em7e$ '! Da+ .a+8 %e$ak2#$ .ak+# %e$-apa% ke5a+88ala+ 7a2&a ma+a5eme+ PT KAI %#-ak melak*ka+ pe+a-a+8a+ ke$*8#a+ %e$2a-ap kem*+8k#+a+ %#-ak %e$%a8#2+.a ke&a5#7a+ pa5ak .a+8 "e2a$*"+.a %ela2 -#7e7a+ka+ kepa-a pela+88a+! Ka"*" .a+8 %e$5a-# pa-a PT KAI #%* %e$5a-# ka$e+a PT KAI %#-ak mem#l#k# %a%a kelolaa+ .a+8 7a#k "e2#+88a mem*-a2ka+ a*-#%o$ *+%*k 7e$7*a% *$a+8 -e+8a+ mema+#p*la"#ka+ Lapo$a+ Ke*a+8a+! Sela#+ #%* 5*8a k*$a+8+.a a*-#%o$ .a+8 2a+-al -alam mem7*a% Lapo$a+ Ke*a+8a+ .a+8 "e2a$*"+.a -#lak*ka+ ole2 p#2ak BPK +am*+ -#lak*ka+ ole2 KAP S! Ma+a+! Ak#7a% ka"*" %e$"e7*% ; 7a+.ak p#2ak .a+8 -#$*8#ka+ "epe$%# pa$a #+9e"%#$ ka$e+a mempe$ole2 #+o$ma"# .a+8 me+.e"a%ka+; "ela#+ #%* 5*8a peme$#+%a2 -#$*8#ka+ ka$e+a -e+8a+ mema+#p*la"# Lapo$a+ Ke*a+8a+ %e$"e7*%; maka pa5ak .a+8 -#%e$#ma peme$#+%a2 le7#2 ke#l! T#+-aka+ .a+8 -#lak*ka+ KAP S! Ma+a+ "a+8a% mela+88a$ p$#+"#p e%#ka .a+8 -#m#l#k# ole2 a*-#%o$ .ak+# "epe$%# %#-ak %a+88*+8 5a&a7 %e$2a-ap %*8a" .a+8 -#lak*ka+ a*-#%o$ -e+8a+ mema+#p*la"# Lapo$a+ Ke*a+8a+! Sela#+ #%* 5*8a %#-ak melak*ka+ pe$#lak* p$oe"#o+al#"me .a+8 "e2a$*"+.a me+5a8a $ep*%a"# "eo$a+8 a*-#%o$ -e+8a+ %#-ak melak*ka+ ke*$a+8a+! U+%*k me+8a%a"# ka"*" .a+8 %e$5a-# pa-a PT KAI %e$"e7*%; "e2a$*"+.a PT KAI melak*ka+ %a%a kelola .a+8 7a#k -a+ le7#2 %e$"%$*k%*$al; le7#2 ke%a% -alam melak*ka+ pe+8a&a"a+ "ela#+ #%* 5*8a 2a$*" 7e+a$ 7e+a$ mem#l#k# KAP .a+8 5*5*$ -a+ .a+8 "e"*a# -e+8a+ a"a"=a"a" e%#ka p$oe"# ak*+%a+"#! Sela#+ #%* 5*8a mem7a+8*+ pe+8a&a"a+ .a+8 eek%# -#%*7*2 pe$*"a2aa+! Pe$7a#ka+ S#"%em Ak*+%a+"# -a+ ko+"#"%e+ pe+e$apa+ P$#+"#p Ak*+%a+"# .a+8 Be$lak* Um*m -# I+-o+e"#a; "e$%a 2a$*" a-a *pa.a *+%*k mem7e+a$ka+ ke"ala2a+ %a2*+=%a2*+ lal*; ka$e+a ko+"#"%e+"# .a+8 "ala2 %#-ak 7ole2 -#pe$%a2a+ka+!
