ANALISIS PENGELOLAAN UANG PERSEDIAAN PADA KUASA BENDAHARA UMUM NEGARA DI DAERAH (STUDI PADA KPPN SE-DIY)

SRI HARYATI, Abdul Halim, Prof., Dr., M.B.A., Ak., CA.

2017 | Tesis | S2 Akuntansi

INTISARI Uang persediaan adalah uang muka kerja yang diberikan oleh bendahara umum negara kepada bendahara pengeluaran satuan kerja. Saldo uang persediaan pada bendahara pengeluaran diusahakan tidak terlalu besar. Saldo persediaan satker-satker di lingkungan kementerian negara/lembaga yang menggunakan dana APBN se-DIY selama tahun 2016 cukup signifikan, rata-rata Rp65.578.786.332 per bulan. Tujuan penelitian ini terdiri atas empat hal. Pertama, mengeksplorasi atau menganalisis secara mendalam tentang faktor-faktor penyebab keterlambatan GUP pada KPPN se-DIY. Kedua, mengeksplorasi tentang proses pengelolaan UP pada KPPN se-DIY. Ketiga, mengeksplorasi penerapan prinsip ketaatan terhadap peraturan, efisiensi, dan efektivitas dalam pelaksanaan pengelolaan UP pada KPPN se-DIY. Terakhir, mengidentifikasi dan menganalisis faktor-faktor penyebab penerapan prinsip efisiensi dan efektivitas dalam pelaksanaan penge-lolaan UP pada KPPN se-DIY yang belum optimal. Dengan metode penelitian kualitatif studi kasus, penelitian ini diharapkan dapat mengeksplorasi secara cermat tentang permasalahan pelaksanaan penge-lolaan uang persediaan. Data penelitian diperoleh melalui wawancara mendalam dan telaah dokumen. Hasil penelitian menunjukkan beberapa hal. Pertama, penyebab keterlambatan GUP pada KPPN se-DIY terdiri atas faktor internal dan eksternal. Kedua, proses pengelolaan UP pada KPPN se-DIY sesuai dengan KEP-287/PB/2015. Ketiga, secara umum ketiga KPPN telah menerapkan prinsip ketaatan terhadap aturan, efisiensi, dan efektivitas, walaupun belum optimal. Terakhir, SOP dan infrastruktur jaringan informasi merupakan penyebab utama belum optimalnya pe-nerapan ketiga prinsip tersebut. Kata Kunci: uang persediaan, KPPN, bendahara umum negara

ABSTRACT Petty Cash is the down payment made by state general treasurer (BUN) to the expenditure treasurer of a working unit. The balance of petty cash should not be too large. However, the balance of petty cash of the state budget working units in DIY during 2016 was significant, on average of Rp 65,578,786,332 per month. The reseach purposes consisted of four things. First, exploring the factors causing GUP delay at KPPN in DIY. Second, exploring UP management process at KPPN in DIY. Third, analyzing the implementation of principles of compliance to regulations, efficiency, and effectiveness in the management of UP at KPPN in DIY. Finally, identifying the factors causing the implementation of compliance to regulations, efficiency, and effectiveness principle in the management of UP at KPPN in DIY to be not optimal yet. With a case study using qualitative research method, this research was aimed to explore the implementation issues of the management of petty cash. The data were gathered by in-depth interviews and document review. The results showed several things. First, the causes of GUP delay at KPPN in DIY consist of internal and external factors. Second, the UP management process at KPPN in DIY is based on KEP-287/PB/2015. Third, all three KPPNs have applied the principle of compliance to the rules, efficiency, and effectiveness, al-though it has not been optimal yet. Finally, SOPs and infrastructure of information networks are the main cause of the fact that the implementation of these three principles is not yet optimal yet. Keywords: ABSTRACT Petty Cash is the down payment made by state general treasurer (BUN) to the expenditure treasurer of a working unit. The balance of petty cash should not be too large. However, the balance of petty cash of the state budget working units in DIY during 2016 was significant, on average of Rp 65,578,786,332 per month. The reseach purposes consisted of four things. First, exploring the factors causing GUP delay at KPPN in DIY. Second, exploring UP management process at KPPN in DIY. Third, analyzing the implementation of principles of compliance to regulations, efficiency, and effectiveness in the management of UP at KPPN in DIY. Finally, identifying the factors causing the implementation of compliance to regulations, efficiency, and effectiveness principle in the management of UP at KPPN in DIY to be not optimal yet. With a case study using qualitative research method, this research was aimed to explore the implementation issues of the management of petty cash. The data were gathered by in-depth interviews and document review. The results showed several things. First, the causes of GUP delay at KPPN in DIY consist of internal and external factors. Second, the UP management process at KPPN in DIY is based on KEP-287/PB/2015. Third, all three KPPNs have applied the principle of compliance to the rules, efficiency, and effectiveness, al-though it has not been optimal yet. Finally, SOPs and infrastructure of information networks are the main cause of the fact that the implementation of these three principles is not yet optimal yet. Keywords: petty cash, KPPN, state general treasurer

Kata Kunci : uang persediaan, KPPN, bendahara umum negara/petty cash, KPPN, state general treasurer