PUTRI, DHEA ERISTA (2022) Tinjauan atas Implementasi Uang Persediaan Kartu Kredit Pemerintah pada Kantor Pelayanan Perbendaharaan Negara (KPPN) Purworejo. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Dua mekanisme yang digunakan dalam pembayaran belanja pemerintah adalah mekanisme langsung dan mekanisme Uang Persediaan yang dikelola oleh Bendahara Umum Negara (BUN) atau Bendahara Umum Daerah (BUD). Dalam pelaksanannya, mekanisme Uang Persediaan menimbulkan dampak negatif yaitu adanya kas menganggur (idle cash) yang cukup besar pada rekening Bendahara Pengeluaran. Untuk mendukung perkembangan teknologi khususnya dalam hal pengelolaan keuangan negara, pemerintah memandang perlu diterapkan penggunaan Kartu Kredit Pemerintah. Selain itu, penerapan Kartu Kredit Pemerintah diharapkan mampu meningkatkan fleksibilitas pembayaran Uang Persediaan oleh satuan kerja. Penelitian ini bertujuan untuk mengetahui implementasi penerapan Kartu Kredit Pemerintah sebagai alat pembayaran Uang Persediaan, kesesuaiannya dengan peraturan yang berlaku, dan efektivitas penggunaan Kartu Kredit Pemerintah sebagai alat pembayaran pada KPPN Purworejo. Hasil penelitian menunjukkan mekanisme pengajuan, penggunaan, dan pembayaran Kartu Kredit Pemerintah telah sesuai dengan peraturan yang berlaku, yaitu Peraturan Menteri Keuangan Nomor 196/PMK.05/2018 tentang Tata Cara Pembayaran dan Penggunaan Kartu Kredit Pemerintah. Lebih lanjut, hasil penelitian menunjukkan bahwa penggunaan Kartu Kredit Pemerintah pada KPPN Purworejo dikatakan sudah efektif karena mampu mengurangi kas menganggur pada rekening Bendahara Pengeluaran./Two mechanisms used in the payment of government spending are the direct mechanism and the Money Supply mechanism which is managed by the State General Treasurer (BUN) or the Regional General Treasurer (BUD). In its implementation, the Money Supply mechanism has a negative impact, namely the existence of large idle cash in the Expenditure Treasurer's account. To support technological developments, especially in terms of managing state finances, the government considers it necessary to apply the use of Government Credit Cards. In addition, the implementation of the Government Credit Card is expected to increase the flexibility of payment of Money Supply by work units. This study aims to determine the implementation of the application of the Government Credit Card as a means of payment for Money Supply, its compliance with applicable regulations, and the effectiveness of using the Government Credit Card as a means of payment at KPPN Purworejo. The results of the study show that the mechanism for submitting, using, and paying for Government Credit Cards is by applicable regulations, namely Minister of Finance Regulation Number 196/PMK.05/2018 concerning Procedures for Payment and Use of Government Credit Cards. Furthermore, the results showed that the use of Government Credit Cards at KPPN Purworejo was said to have been effective because it was able to reduce idle cash in the Expenditure Treasurer account.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Kartu Kredit Pemerintah, Uang Persediaan, efektivitas, Government Credit Card, Money Supply, effectiveness |
| Subjects: | 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting PKN STAN Subject Area > Akuntansi Pemerintah |
| Divisions: | 62401 Diploma III Akuntansi |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 01 Mar 2023 04:21 |
| Last Modified: | 01 Mar 2023 04:21 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1056 |
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