Implementasi penentuan nilai subsidi pupuk Urea pada Badan Usaha Milik Negara produsen pupuk tahun anggaran 2004

NUSRIADI, Laode, Dra. Sri Handaru Yuliati, MBA

2005 | Tesis | Magister Ekonomika Pembangunan

Penelitian ini mengkaji mengenai implementasi penentuan nilai subsidi pupuk Urea tahun anggaran 2004 pada BUMN produsen pupuk. Tujuan penelitian ini adalah mengidentifikasikan penentuan nilai subsidi pupuk Urea, menganalisis variabel-variabel yang menentukan nilai subsidi pupuk Urea, dan menentukan efektivitas penyaluran pupuk Urea pada masing-masing BUMN produsen pupuk. Data yang digunakan dalam penelitian ini adalah data sekunder meliputi data bulanan penggunaan gas bumi dan produksi pupuk Urea, penyaluran Pupuk Urea, dan perhitungan subsidi pupuk Urea. Metode analisis yang digunakan adalah analisis deskriptif, analisis varians-satu jalur, dan analisis efektivitas penyaluran pupuk Urea. Hasil penelitian menunjukkan bahwa masing-masing BUMN produsen pupuk menerapkan prosedur yang sama dalam menentukan nilai subsidi pupuk Urea. Nilai subsidi pupuk tersebut telah memperhitungkan variabel-variabel sesuai yang diatur dalam Keputusan Menteri Keuangan No. 319/KMK.06/2004 tanggal 28 Juni 2004. Variable-variabel tersebut adalah “porsi harga beli gas bumi yang dibebankan kepada Pemerintah”, “volume penggunaan gas bumi per satu ton pupuk Urea” dan “volume penyaluran pupuk Urea”. Perbedaan nilai subsidi pupuk Urea antar BUMN produsen pupuk terjadi karena adanya perbedaan pada nilai variabel-variabel yang diperhitungkan dalam nilai subsidi pupuk Urea. Perbedaan variabel “porsi harga beli gas bumi yang dibebankan kepada Pemerintah” antar BUMN produsen pupuk mencerminkan perbedaan nilai subsidi yang diberikan Pemerintah terhadap harga beli gas bumi BUMN produsen pupuk. Perbedaan variabel “volume penggunaan gas bumi per satu ton pupuk Urea” antar BUMN produsen pupuk mencerminkan perbedaan tingkat konsumsi gas bumi dalam proses produksi pupuk Urea pada BUMN produsen pupuk. Perbedaan variabel “volume penyaluran pupuk Urea” mencerminkan perbedaan volume pupuk Urea yang disubsidi pada masing-masing BUMN produsen pupuk. Perbedaan antar BUMN produsen pupuk juga terdapat pada tingkat efektivitas penyaluran pupuk Urea.

This research examines implementation of urea fertilizer subsidy value determination on State Owned Enterprises of fertilizer producers in budget year of 2004. The objectives of this research are to identify determination of Urea fertilizer subsidy value, to analyze variables counted for determining the value of Urea fertilizer subsidy, and to find out effectiveness of Urea fertilizer distribution on each State Owned Enterprise of fertilizer producer. Data exploited in this research are secondary data, covering monthly data of natural gas usage, production of Urea fertilizer, distribution of Urea fertilizer, and calculation of Urea fertilizer subsidy value. Methods of analysis are descriptive analysis, one way analysis of variance, and effectiveness analysis of Urea fertilizer distribution. The result of this research shows that every State Owned Enterprise of fertilizer producer applied the same procedure in determining the value of Urea fertilizer subsidy. The Urea fertilizer subsidy value determination has considered variables which have been regulated in the decree of Minister of Finance No. 319/KMK.06/2004 dated on June 28, 2004. Those variables are “portion of natural gas purchasing value burdened to government”, “volume of natural gas usage for one ton Urea fertilizer” and “volume of Urea fertilizer distribution”. However, there are some differences in the value of those variables among State Owned Enterprises of fertilizer producers. The difference of “portion of natural gas purchasing value burdened to Government” among State Owned Enterprises of fertilizer producers reflects the difference of subsidized natural gas purchasing price given to each State Owned Enterprise of fertilizer producer. The difference of “volume of natural gas usage for one ton Urea fertilizer” among State Owned Enterprises of fertilizer producers reflects the difference of natural gas consumption level for producing Urea fertilizer in each State Owned Enterprise of fertilizer producer. The difference of “volume of Urea fertilizer distribution” among State Owned Enterprises of fertilizer producers reflects the difference of subsidized Urea fertilizer volume to each State Owned Enterprise of fertilizer producer. There are also differences on the effectiveness level of Urea fertilizer distribution among State Owned Enterprises of fertilizer producers.

Kata Kunci : pupuk Urea, nilai subsidi, efektivitas, BUMN produsen pupuk, Urea fertilizer, subsidy value, effectiveness of distribution