Implementasi Standar Operasional Prosedur(SOP) Penerimaan Order Pekerjaan Kegiatan Penerimaan Negara Bukan Pajak(PNBP) di UPT. Balai Pengolahan Mineral Lampung-LIPI

Fithriana Munawaroh, Ely Susanto

2016 | Tesis | S2 Magister Administrasi Publik

ABSTRACT 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 Nontax 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 Nontax 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. Keywords: implementation, standard operating procedures, non-tax revenue.

Kata Kunci : Pajak