Npm : 1812120129
Kasus audit aset tetap
Pada Desember 2006 Indonesia Corruptin Watch (ICW) melaporkan kasus dugaan korupsi ke Komisi Pemberantasan Korupsi (KPK) dalam ruislaag (tukar guling) antara asset PT. Industri Sandang Nusantara (ISN), sebuah BUMN yang bergerak di bidang tekstil, dengan asset PT. GDC, sebuah perusahaan swasta. Dalam ruislaag tersebut PT. ISN menukarkan tanah seluas 178.497 meter persegi di kawasan Senayan dengan Tanah seluas 47 hektar beserta Pabrik dan mesin di karawang.
Berdasarkan hasil temuan Badan Pemeriksaan Keuangan (BPK) semester II Tahun Anggaran 1998/1999, menyatakan ruislaag itu berpotensi merugikan keuangan Negara sebesar Rp. 121,628 miliar.
Kerugian itu terdiri dari kekurangan luas bangunan pabrik dan mesin milik PT. GDC senilai Rp. 63,954 miliar, berdasarkan penilaian aktiva tetap oleh PT. Sucofindo pada 1999; penyusutan nilai asset pabrik milik PT. GDC senilai Rp. 31,546 miliar; dan kelebihan perhitungan harga tanah senilai Rp. 0,127 miliar. Selain itu juga ditemukan bahwa terdapat nilai saham yang belum dibayarkan oleh PT. GDC sebesar Rp. 26 miliar.
 
RESPONSE:
The decision to change the Bolster is not only the authority of one official, but also involves several officials as a good controller and control. In addition, a standard rule is needed by the company regarding bolster exchange, so that the possibility of fraud is reduced.
There is also a need for control from the relevant institution over the research of the inspection team that examines the completeness of the status of the asset, the documents of the completeness of the asset, so that there is no manipulation of the value of the asset and the exchange process.
From the above case it can be proven that PT. ISN has very poor internal control. So that PT. ISN is prone to be cheated by its business partners as well as by company officials who want to take advantage. Therefore the first thing that must be addressed by PT. ISN is a matter of Internal Control.