{"id":40669,"date":"2026-04-29T18:16:34","date_gmt":"2026-04-29T22:16:34","guid":{"rendered":"https:\/\/intosaijournal.org\/?post_type=journal-entry&#038;p=40669"},"modified":"2026-05-01T16:40:41","modified_gmt":"2026-05-01T20:40:41","slug":"%d9%85%d8%ac%d9%84%d8%b3-%d9%85%d8%b1%d8%a7%d8%ac%d8%b9%d9%8a-%d8%a7%d9%84%d8%ad%d8%b3%d8%a7%d8%a8%d8%a7%d8%aa-%d9%81%d9%8a-%d8%ac%d9%85%d9%87%d9%88%d8%b1%d9%8a%d8%a9-%d8%a5%d9%86%d8%af%d9%88%d9%86","status":"publish","type":"journal-entry","link":"https:\/\/intosaijournal.org\/ar\/journal-entry\/%d9%85%d8%ac%d9%84%d8%b3-%d9%85%d8%b1%d8%a7%d8%ac%d8%b9%d9%8a-%d8%a7%d9%84%d8%ad%d8%b3%d8%a7%d8%a8%d8%a7%d8%aa-%d9%81%d9%8a-%d8%ac%d9%85%d9%87%d9%88%d8%b1%d9%8a%d8%a9-%d8%a5%d9%86%d8%af%d9%88%d9%86\/","title":{"rendered":"\u0645\u062c\u0644\u0633 \u0645\u0631\u0627\u062c\u0639\u064a \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u062c\u0645\u0647\u0648\u0631\u064a\u0629 \u0625\u0646\u062f\u0648\u0646\u064a\u0633\u064a\u0627 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\u062c\u0645\u0647\u0648\u0631\u064a\u0629 \u0625\u0646\u062f\u0648\u0646\u064a\u0633\u064a\u0627 (Badan Pemeriksa Keuangan RI\u060c \u0623\u0648 BPK)\u060c \u0648\u0647\u0648 \u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u0625\u0646\u062f\u0648\u0646\u064a\u0633\u064a\u0627\u060c \u0627\u0644\u0645\u0624\u062a\u0645\u0631 \u0627\u0644\u0633\u0627\u062f\u0633 \u0648\u0627\u0644\u0639\u0634\u0631\u064a\u0646 \u0644\u0644\u0645\u0646\u0638\u0645\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a (INTOSAI) \u0641\u064a \u0639\u0627\u0645 2028 \u0641\u064a \u0628\u0627\u0644\u064a\u060c \u0625\u0646\u062f\u0648\u0646\u064a\u0633\u064a\u0627.<\/p>\n\n<p>\u0648\u0642\u0627\u0644\u062a 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https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/DSC_7372-193x128.jpg 193w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/DSC_7372-310x206.jpg 310w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/DSC_7372-467x310.jpg 467w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/DSC_7372.jpg 1620w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">\u0627\u0644\u062f\u0643\u062a\u0648\u0631\u0629 \u0623\u0633\u0645\u0627\u0621 \u064a\u062a\u0648\u0646\u060c \u0631\u0626\u064a\u0633 \u0645\u062c\u0644\u0633 \u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u062c\u0645\u0647\u0648\u0631\u064a\u0629 \u0625\u0646\u062f\u0648\u0646\u064a\u0633\u064a\u0627. \u0627\u0644\u0645\u0635\u062f\u0631: \u0645\u062c\u0644\u0629 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a<\/figcaption><\/figure>\n\n<p>\u064a\u062a\u0635\u0648\u0631 \u0627\u0644\u0645\u0643\u062a\u0628 \u0623\u0646 \u064a\u0643\u0648\u0646 \u0627\u0644\u0645\u0624\u062a\u0645\u0631 <a href=\"https:\/\/incosai2028.id\/\">\u0627\u0644\u062f\u0648\u0644\u064a \u0627\u0644\u0633\u0627\u062f\u0633 \u0648\u0627\u0644\u0639\u0634\u0631\u0648\u0646 \u0644\u0644\u0645\u0646\u0638\u0645\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 ( \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a<\/a> ) \u0645\u0646\u0635\u0629 \u062a\u062d\u0648\u064a\u0644\u064a\u0629 \u0644\u062a\u0628\u0627\u062f\u0644 \u0627\u0644\u0645\u0639\u0631\u0641\u0629 \u0648\u0627\u0644\u062a\u0639\u0644\u0645 \u0627\u0644\u062c\u0645\u0627\u0639\u064a. \u0648\u0633\u064a\u062c\u0645\u0639 \u0627\u0644\u0645\u0624\u062a\u0645\u0631 \u0641\u064a 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https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/DSC_7423-1320x880.jpg 1320w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/DSC_7423-193x128.jpg 193w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/DSC_7423-310x206.jpg 310w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/DSC_7423-467x310.jpg 467w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/DSC_7423.jpg 1620w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">\u0627\u0644\u062f\u0643\u062a\u0648\u0631\u0629 \u0623\u0633\u0645\u0627\u0621 \u064a\u062a\u0648\u0646\u060c \u0631\u0626\u064a\u0633 \u0645\u062c\u0644\u0633 \u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u062c\u0645\u0647\u0648\u0631\u064a\u0629 \u0625\u0646\u062f\u0648\u0646\u064a\u0633\u064a\u0627. \u0627\u0644\u0645\u0635\u062f\u0631: \u0645\u062c\u0644\u0629 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\u0627\u0644\u0630\u064a \u064a\u0624\u0643\u062f \u0639\u0644\u0649 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062c\u0644\u0633 \u0643\u0645\u0624\u0633\u0633\u0629 \u0645\u0633\u062a\u0642\u0644\u0629 \u0645\u0633\u0624\u0648\u0644\u0629 \u0639\u0646 \u0645\u0631\u0627\u062c\u0639\u0629 \u062d\u0633\u0627\u0628\u0627\u062a \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0634\u0624\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u062f\u0648\u0644\u0629 \u0648\u0645\u0633\u0627\u0621\u0644\u062a\u0647\u0627. \u0648\u0628\u0645\u0631\u0648\u0631 \u0627\u0644\u0648\u0642\u062a\u060c \u062a\u0645 \u062a\u0639\u0632\u064a\u0632 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0648\u0633\u0644\u0637\u0629 \u062f\u064a\u0648\u0627\u0646 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u062a\u0639\u062f\u064a\u0644\u0627\u062a \u0627\u0644\u062f\u0633\u062a\u0648\u0631\u064a\u0629 \u0648\u0627\u0644\u0642\u0648\u0627\u0646\u064a\u0646\u060c \u0645\u0645\u0627 \u0623\u062f\u0649 \u0625\u0644\u0649 \u062a\u0648\u0633\u064a\u0639 \u062f\u0648\u0631\u0647 \u0641\u064a \u0645\u0631\u0627\u062c\u0639\u0629 \u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0631\u0643\u0632\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0645\u0645\u0644\u0648\u0643\u0629 \u0644\u0644\u062f\u0648\u0644\u0629 \u0648\u0627\u0644\u0643\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0623\u062e\u0631\u0649 \u0627\u0644\u062a\u064a \u062a\u062f\u064a\u0631 \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u0639\u0627\u0645\u0629. \u0648\u0627\u0644\u064a\u0648\u0645\u060c \u064a\u0639\u0645\u0644 \u0645\u062c\u0644\u0633 \u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u062c\u0645\u0647\u0648\u0631\u064a\u0629 \u0625\u0646\u062f\u0648\u0646\u064a\u0633\u064a\u0627 \u0643\u0645\u0624\u0633\u0633\u0629 \u0639\u0644\u064a\u0627 \u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u0625\u0646\u062f\u0648\u0646\u064a\u0633\u064a\u0627\u060c \u0648\u064a\u0633\u0627\u0647\u0645 \u0641\u064a \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0648\u0627\u0644\u062d\u0643\u0645 \u0627\u0644\u0631\u0634\u064a\u062f \u0648\u062c\u0647\u0648\u062f \u0645\u0643\u0627\u0641\u062d\u0629 \u0627\u0644\u0641\u0633\u0627\u062f \u0639\u0644\u0649 \u0627\u0644\u0635\u0639\u064a\u062f \u0627\u0644\u0648\u0637\u0646\u064a.   <\/p>\n\n<figure class=\"wp-block-embed is-type-video is-provider-youtube wp-block-embed-youtube wp-embed-aspect-16-9 wp-has-aspect-ratio\"><div class=\"wp-block-embed__wrapper\">\n<iframe loading=\"lazy\" title=\"INCOSAI XXVI 2028 - INDONESIA\" width=\"500\" height=\"281\" src=\"https:\/\/www.youtube.com\/embed\/-om4UCaDwdM?feature=oembed\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe>\n<\/div><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>\u0633\u064a\u0633\u062a\u0636\u064a\u0641 \u0645\u062c\u0644\u0633 \u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u062c\u0645\u0647\u0648\u0631\u064a\u0629 \u0625\u0646\u062f\u0648\u0646\u064a\u0633\u064a\u0627 (Badan Pemeriksa Keuangan RI\u060c \u0623\u0648 BPK)\u060c \u0648\u0647\u0648 \u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u0625\u0646\u062f\u0648\u0646\u064a\u0633\u064a\u0627\u060c \u0627\u0644\u0645\u0624\u062a\u0645\u0631 \u0627\u0644\u0633\u0627\u062f\u0633 \u0648\u0627\u0644\u0639\u0634\u0631\u064a\u0646 \u0644\u0644\u0645\u0646\u0638\u0645\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a (INTOSAI) \u0641\u064a \u0639\u0627\u0645 2028 \u0641\u064a \u0628\u0627\u0644\u064a\u060c \u0625\u0646\u062f\u0648\u0646\u064a\u0633\u064a\u0627.<\/p>\n","protected":false},"author":5,"featured_media":40653,"template":"","meta":{"_acf_changed":false,"footnotes":""},"journal-categories":[4425],"content-tags":[3827,4448],"country":[2852],"region":[880],"section":[2658],"coauthors":[3352,3330],"class_list":["post-40669","journal-entry","type-journal-entry","status-publish","has-post-thumbnail","hentry","journal-categories-q1-2026","content-tags-incosai-ar","content-tags-incosai2028","country-indonesia-ar","region-asosai-ar","section-2658"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.1.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u0645\u062c\u0644\u0633 \u0645\u0631\u0627\u062c\u0639\u064a \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u062c\u0645\u0647\u0648\u0631\u064a\u0629 \u0625\u0646\u062f\u0648\u0646\u064a\u0633\u064a\u0627 \u064a\u0633\u062a\u0636\u064a\u0641 \u0627\u0644\u062f\u0648\u0631\u0629 \u0627\u0644\u0642\u0627\u062f\u0645\u0629 \u0644\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u0639\u0627\u0645 2028 - INTOSAI Journal<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/intosaijournal.org\/ar\/journal-entry\/\u0645\u062c\u0644\u0633-\u0645\u0631\u0627\u062c\u0639\u064a-\u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a-\u0641\u064a-\u062c\u0645\u0647\u0648\u0631\u064a\u0629-\u0625\u0646\u062f\u0648\u0646\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u0645\u062c\u0644\u0633 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