Analisis Penerapan Prinsip Akuntabilitas Dan Transparansi Dalam Sistem Sentralisasi Transaksi Keuangan Pada PT Jasa Raharja (Persero) Kantor Wilayah (Kanwil) Daerah Istimewa Yogyakarta

khairunisa, Mukhlis, S.E., M.Acc.

2026 | Tugas Akhir | D4 Akuntansi Sektor Publik

PT Jasa Raharja (Persero) menerapkan sistem sentralisasi transaksi keuangan sejak 1 Oktober 2025. Sistem ini memusatkan persetujuan dan eksekusi pembayaran di kantor pusat, sedangkan kantor wilayah berperan dalam verifikasi berkas. Perubahan alur kerja ini berpotensi memengaruhi prinsip akuntabilitas dan transparansi sebagai bagian dari Good Corporate Governance. Penelitian ini bertujuan menganalisis penerapan prinsip akuntabilitas dan transparansi dalam sistem tersebut pada PT Jasa Raharja Kantor Wilayah Daerah Istimewa Yogyakarta, serta mengidentifikasi faktor pendukung dan penghambatnya. Penelitian menggunakan pendekatan kualitatif deskriptif. Data primer diperoleh melalui observasi, wawancara semi terstruktur, dan dokumentasi dengan informan yang dipilih secara purposive sampling. Data sekunder berasal dari dokumen dan peraturan perusahaan. Analisis dilakukan melalui reduksi data, penyajian data, dan penarikan kesimpulan, dengan keabsahan data diuji melalui triangulasi sumber dan teknik. Hasil penelitian menunjukkan bahwa akuntabilitas telah diterapkan cukup baik melalui ketertelusuran transaksi pada Sistem Manajemen Data Digital (SMDD) serta mekanisme rollback dan restitusi bank atas kesalahan pembayaran. Namun, pengalihan fungsi kasir belum didasari Surat Keputusan resmi dari kantor pusat. Transparansi didukung prosedur penyelesaian berkas yang jelas, tetapi keterbukaan informasi bersifat berjenjang: proaktif kepada mitra strategis dan pasif kepada masyarakat umum. Faktor pendukung meliputi verifikasi otomatis berbasis OCR, kemitraan perbankan, dan digitalisasi arsip. Faktor penghambat meliputi minimnya transparansi kebijakan internal pusat ke wilayah, potensi perlambatan penjadwalan pembayaran, dan adaptasi teknologi pada masa transisi.

PT Jasa Raharja (Persero) implemented a financial transaction centralization system on October 1, 2025. Under this system, payment approval and execution are concentrated at the head office, while regional offices focus on document verification. This change in workflow may affect the principles of accountability and transparency, which are part of Good Corporate Governance. This study aims to analyze the application of accountability and transparency principles in the system at PT Jasa Raharja Regional Office of Daerah Istimewa Yogyakarta, and to identify its supporting and inhibiting factors. The study employed a descriptive qualitative approach. Primary data were collected through observation, semi-structured interviews, and documentation with informants selected by purposive sampling. Secondary data were obtained from company documents and regulations. Data were analyzed through data reduction, data display, and conclusion drawing, and validated using source and technique triangulation. The findings show that accountability has been implemented fairly well through transaction traceability in the Digital Data Management System (SMDD) and through rollback and bank restitution mechanisms for payment errors. However, the transfer of the cashier function has not been supported by an official decree from the head office. Transparency is supported by clear document-processing procedures, but information disclosure is tiered: proactive toward strategic partners and passive toward the general public. Supporting factors include OCR based automated verification, strong banking partnerships, and archive digitization. Inhibiting factors include limited internal policy transparency between the head office and the region, potential delays in payment scheduling, and technology adaptation challenges during the transition period.

Kata Kunci : akuntabilitas, Good Corporate Governance, PT Jasa Raharja, sentralisasi transaksi keuangan, transparansi