AL-BAYAN, AFIFAH YULIA (2022) TINJAUAN ATAS PELAKSANAAN PEMBAYARAN MENGGUNAKAN UANG PERSEDIAAN MELALUI KARTU KREDIT PEMERINTAH DI KANTOR PELAYANAN PERBENDAHARAAN NEGARA (KPPN) KOTA BENGKULU. KTTA thesis, Politeknik Keuangan Negara STAN.
![[img]](http://eprints.pknstan.ac.id/style/images/fileicons/text.png) |
Text (Cover)
01. Cover_Afifah Yulia Al-Bayan_1302190476.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (198kB) |
|
Text (Abstrak)
02. Abstrak_Afifah Yulia Al-Bayan_1302190476.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (458kB) |
|
Text (Daftar Isi)
03. Daftar Isi_Afifah Yulia Al-Bayan_1302190476.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (191kB) |
|
Text (Bab I)
05. Bab I_Afifah Yulia Al-Bayan_1302190476.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (474kB) |
|
Text (Bab II)
06. Bab II_Afifah Yulia Al-Bayan_1302190476.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (504kB) |
|
Text (Bab III)
07. Bab III_Afifah Yulia Al-Bayan_1302190476.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (642kB) |
|
Text (Bab IV)
08. Bab IV_Afifah Yulia Al-Bayan_1302190476.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (418kB) |
|
Text (Daftar Pustaka)
09. Daftar Pustaka_Afifah Yulia Al-Bayan_1302190476.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (288kB) |
Abstract
Implementasi Kartu Kredit Pemerintah dalam rangka menunjang likuiditas dan efisiensi dalam pengelolaan kas negara merupakan terobosan baru dalam mekanisme pembayaran belanja atas beban APBN dan menjadi salah satu Inisiatif Strategis Program Reformasi Birokrasi dan Transformasi Kelembagaan Kementerian Keuangan. Penelitian ini bertujuan untuk mengetahui implementasi Kartu Kredit Pemerintah pada KPPN Bengkulu dan mengidentifikasi permasalahan dalam implementasi Kartu Kredit Pemerintah. Penelitian ini menggunakan pendekatan deskriptif kualitatif melalui wawancara dengan Bendahara Pengeluaran selaku informan. Hasilpenelitian ini menunjukkan bahwa KPPN Bengkulu telah mengimplementasikan Kartu Kredit Pemerintah untuk pembayaran belanja barang operasional serta telah menerapkan batasan limit penggunaan Kartu Kredit Pemerintah sebagaimana diatur dalam Peraturan Menteri Keuangan Nomor 196/PMK.05/2018. Kendala yang ada di dalam penerapan Kartu Kredit Pemerintah antara lain terbatasnya mesin EDC, pengenaan biaya administrasi, dan kelemahan pengendalian terkait pembayaran kewajiban PPh Pasal 23 oleh vendor. Atas beberapa permasalahan tersebut, KPPN Bengkulu harus melakukan beberapa upaya mitigasi berupa komunikasi kepada bank, klien, dan para stakeholder terkait lainnya. / The application of the Government Credit Card in order to support liquidity and efficiency in managing state treasury is a new breakthrough in the mechanism for payment of expenditures as the expense of the State Budget and is one of the Strategic Initiatives of the Bureaucratic Reform and Institutional Transformation Program of the Ministry of Finance. This study aims to determine the application of the Government Credit Card at KPPN Bengkulu and identify problems in the application of the Government Credit Card. This research is held under a qualitative descriptive approach through interview with the Expenditure Treasurer as the informant. The results of this study indicate that KPPN Bengkulu has implemented Government Credit Card for payment of operational goods expenditures and has implemented limit on the use of Government Credit Card as regulated in the Minister of Finance Regulation Number 196/PMK.05/2018. Problems in implementing Government Credit Card include limited EDC machines, imposition of administrative fees, and control weaknesses related to the payment of Article 23 Income Tax obligations by vendors. For some of these problems, KPPN Bengkulu have to carry out several mitigation efforts in the form of communication to banks, clients, and other relevant stakeholders.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | kartu kredit pemerintah, instrumen keuangan modern, uang kas yang menganggur, pengelolaan kas negara, implementasi kartu kredit pemerintah, government credit card, modern financial instrument, idle cash, state treasury management, application of government credit card. |
| Subjects: | 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting > 657.661 Public Accounting PKN STAN Subject Area > Akuntansi Pemerintah |
| Divisions: | 62401 Diploma III Akuntansi |
| Depositing User: | MR V 001 |
| Date Deposited: | 08 May 2023 07:45 |
| Last Modified: | 08 May 2023 07:45 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1385 |
Actions (login required)
 |
View Item |