IMPLEMENTASI STANDAR OPERASIONAL PROSEDUR (SOP) PENERIMAAN ORDER PEKERJAAN KEGIATAN PENERIMAAN NEGARA BUKAN PAJAK (PNBP) DI UPT. BALAI PENGOLAHAN MINERAL LAMPUNG-LIPI

FITHRIANA MUNAWAROH, Dr. ELY SUSANTO, MBA

2016 | Tesis | S2 Administrasi Publik

Standar Operasional Prosedur (SOP) memiliki peranan penting agar suatu pekerjaan berjalan dengan lancar, tertib, dan aman. UPT. Balai Pengolahan Mineral Lampung-LIPI (UPT. BPML-LIPI) memiliki SOP Penerimaan Order Pekerjaan Kegiatan PNBP yang menjadi dasar bagi para pengelola maupun pelaksana kegiatan PNBP dalam memberikan pelayanan kepada para pelanggan. SOP Penerimaan Order Pekerjaan Kegiatan PNBP diharapkan mampu memberikan pelayanan yang terbaik untuk pelanggan. Namun dalam pelaksanaannya, SOP tersebut tidak berjalan sebagaimana mestinya. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana implementasi SOP Penerimaan Order Pekerjaan Kegiatan PNBP di UPT. BPML-LIPI dan kendala yang dihadapi dalam implementasi SOP Penerimaan Order Pekerjaan Kegiatan PNBP di UPT. BPML-LIPI. Penelitian ini berfokus kepada pembahasan mengenai implementasi Standar Operasional Prosedur (SOP) Penerimaan Order Pekerjaan Kegiatan Penerimaan Negara Bukan Pajak (PNBP) di UPT. BPML-LIPI. Penelitian ini menggunakan pendekatan kualitatif deskriptif. Metode dalam pengumpulan data terdiri dari penelusuran dokumen, observasi, dan wawancara mendalam. Analisis data dilakukan dengan reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian ini menunjukkan bahwa implementasi SOP Penerimaan Order Pekerjaan Kegiatan PNBP di UPT. BPML-LIPI tidak berjalan sebagaimana mestinya. Pada hampir semua unit kegiatan PNBP, para pelanggan bertemu langsung dengan Koordinator Pelaksana Kegiatan setelah itu baru kemudian menemui Penerima Order, serta ditemukan praktek kecurangan dari teknisi pada Kegiatan Perbengkelan dan Permesinan dan dari pelanggan pada Kegiatan Pengecoran Logam. Implementasi SOP Penerimaan Order Pekerjaan Kegiatan PNBP tidak berjalan sebagaimana mestinya dikarenakan beberapa kendala yang dihadapi oleh para pengelola kegiatan PNBP maupun pelaksana kegiatan PNBP, diantaranya yaitu kegagalan komunikasi yang dapat dilihat dari sosialisasi yang tidak merata/menyeluruh mengenai SOP Penerimaan Order Pekerjaan Kegiatan PNBP untuk para pengelola, pelaksana, dan para pelanggan kegiatan PNBP dan tidak tersedianya media/wadah untuk menyalurkan informasi mengenai SOP, kemudian sumber daya yang terbatas terutama sumber daya aparatur dalam pelaksanaan kegiatan PNBP dan sumber daya informasi mengenai SOP, dan sikap kurang terbuka dalam menyampaikan pendapat dari para pengelola dan pelaksana kegiatan PNBP mengenai keingintahuan tentang SOP maupun masukan-masukan mengenai pelaksanaan kegiatan PNBP kepada Koordinator Kegiatan PNBP maupun Kepala UPT. BPML-LIPI.

Standard Operating Procedure (SOP) has an important role to make work operation runs well, orderly, and safe. Mineral Processing Unit-Indonesian Institute of Science (UPT. BPML-LIPI) has a SOP of Acceptance of Working Order for Non-tax Revenue which has become the basis for the managers and operators of the Non-tax Revenue activities in providing services to its customers. SOP of Acceptance of Working Order for Non-tax Revenue are expected to provide the best service to customers. However, in practice, the SOP is not working properly. The purpose of this research was to find out how the implementation of SOP of Acceptance of Working Order for Non-tax Revenue in UPT. BPML-LIPI and the obstacles encountered in the implementation of SOP of Acceptance of Working Order for Non-tax Revenue in UPT. BPML-LIPI. This research is focused on the discussion of the implementation of Standard Operating Procedures (SOP) of Acceptance of Working Order for Non-tax Revenue in UPT. BPML-LIPI. In this research, the descriptive qualitative approach is applied. The method of collecting data consists of document tracking, observation, and deep interview. Data analysis was performed by data reduction, data presentation, and conclusions. The results of the research indicate that the implementation of SOP of Acceptance of Working Order for Non-tax Revenue in UPT. BPML-LIPI was not running properly. In almost all of unit activities of non-tax revenues, the customers (usually) meet directly with the Coordinator of Non-tax Revenue Unit then later meet the Receiver Order, and it has revealed some fraudulent practices, i.e., the technicians on the Workshop and Engineering Activities; and from the customers on the Metal Casting Activities. The implementation of SOP of Acceptance of Working Order for Non-tax Revenue was not work properly due to some of the constraints faced by the managers and operators of the Non-tax Revenue activities, such as the failure in delivering the communication which can be seen from the uneven/inconclusive of socialization about the information regarding SOP of Acceptance of Working Order for Non-tax Revenue for managers, operators, and customers of Non-tax Revenue activities and the unavailability of media/forum to distribute information regarding SOP of Acceptance of Working Order for Non-tax Revenue, and then the limited resources, specifically the personnel resources in the implementation of non-tax revenues and information resources regarding SOP, and lack of attitude on transparency in presenting the opinions from the managers and operators of Non-tax Revenue activities about their curiosity about SOP and suggestions on the implementation of Non-tax Revenue activities to the Coordinator of Non-tax Revenue as well as to the Chief UPT. BPML-LIPI.

Kata Kunci : Implementasi, Standar Operasional Prosedur, Penerimaan Negara Bukan Pajak