PELAKSANAAN SISTEM AKUNTANSI DALAM AKTIVITAS OPERASI PASAR TERBUKA PADA LEMBAGA PENGELOLA MONETER (STUDI KASUS DI BANK INDONESIA)

Tuntun Asi Tambunan, Prof Indra Bastian, MBA, PhD, Akt, CMA

2012 | Tesis | S2 Ilmu Akuntansi/Akuntansi Terapan

Penelitian ini bertujuan untuk mengobservasi, dan menggambarkan pelaksanaan sistem akuntansi dalam aktivitas operasi pasar terbuka pada lembaga pengelola moneter (Bank Indonesia). Objek yang diobservasi adalah semua aktivitas operasi pasar terbuka melalui mekanisme lelang, yaitu: transaksi SBI, transaksi Repo, transaksi Reverse Repo, transaksi Term Deposit, pembelian SBN di pasar Sekunder, penjualan SBN di pasar sekunder, dan pembelian SPN dan/atau SBSN jangka pendek di pasar perdana. Hasil observasi menunjukkan bahwa masih ada kelemahan dalam pelaksanaan sistem akuntansi dalam aktivitas operasi pasar terbuka, yang meliputi: aliran dokumen yang ada pada tahap akhir suatu proses, proses pengumuman lelang kepada publik, penetapan pemenang lelang, dan keputusan pembatalan setelmen.

The purpose of this study was to observe and describe the implementation of accounting systems in the open market operating on monetary management institutions (Bank Indonesia). The object observed is open market operation activity, consist: SBI transaction, repo transactions with the auction mechanism. Transactions reverse repo auction mechanism, term deposit transactions, Purchasing transaction of SBN on secondary market, Saling transaction of SBN on secondary market, and Purchasing transaction of SPN on primary market. The weaknesses of the implementation of accounting systems in open market operations, consisting of four (4) key points, as follows: (1). The flow of documents in the final stages of a process, but not geared at the Board of Governors Field 3. The result is the absence of a review of the implementation of activities such open market operations; (2). the implementation of open market operations, the central bank which first made the announcement through the BISSSS auction and / or LHBU (Commercial Bank Daily Report) by inputting plan OMO transactions, the central bank does not display the target auction plan decided by the Board of Governors Field 3 in the announced auction plan; (3). Determination of winners is always determined and / or decided through meetings determining the winner of the auction. The auction targets set by the Board of Governors Field 3, is not used as an indicator in the process of determining the winner of the auction; (4). Improved decision-making process for the cancellation of settlement or fails to set, entirely made in BI-SSSS (a system), which is then automatically executed into settlement cancellation. Keywords: monetary policy, open market operation.

Kata Kunci : kebijakan moneter, operasi pasar terbuka.