Tinjauan atas Optimalisasi Pengurusan Piutang Negara Oleh Panitia Urusan Piutang Negara Pasca Penerapan Crash Program Pada KPKNL Denpasar

OKA, PANDE PUTU DEYI WIDYA SAVTTRI (2022) Tinjauan atas Optimalisasi Pengurusan Piutang Negara Oleh Panitia Urusan Piutang Negara Pasca Penerapan Crash Program Pada KPKNL Denpasar. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Penelitian ini dilatarbelakangi adanya kebijakan baru oleh Direktorat Jenderal Kekayaan Negara, Kementerian Keuangan yang menyikapi berbagai permasalahan pengurusan piutang negara yang timbul dan memperkecil beban penanggung utang di tengah masa pandemi Covid-19. Dalam merespon hal itu penulis melakukan penelitian dengan tujuan antara lain (1) Meneliti perbedaan prosedur pengurusan piutang negara menurut PMK Nomor 240 Tahun 2016 tentang Pengurusan Piutang Negara dengan Pengurusan Piutang Negara menurut PMK Nomor 15 Tahun 2021 tentang Crash Program, (2) Meneliti masalah dan kendala selama pengurusan piutang negara yang diserahkan pengurusannya kepada KPKNL Denpasar, dan (3) Meneliti pencapaian Piutang Negara Yang Dapat Diselesaikan (PNDS) setelah adanya mekanisme Crash Program di KPKNL Denpasar. Penelitian ini dilaksanakan dengan menerapkan sejumlah metode pengumpulan data antara lain metode penelitian kepustakaan dan metode penelitian lapangan. Hasil penelitian menujukkan bahwa terdapat perbedaan yang cukup signifikan terkait dengan mekanisme pengurusan piutang negara sebelum dan sesudah Crash Program. Pelaksanaan pengurusan melalui mekanisme Crash Program cenderung lebih optimal karena memerlukan waktu yang lebih singkat serta lebih efisien dan efektif. Pengurusan piutang negara masih seringkali ditemukan adanya beberapa problematika yang dihadapi oleh PUPN sehingga menjadi suatu hambatan dalam pengoptimalan pengurusan piutang negara. Pencapaian Piutang Negara Yang Dapat Diselesaikan (PNDS) setelah adanya mekanisme Crash Program memperoleh hasil yang cukup optimal. Optimalisasi pengurusan piutang negara terlihat dari adanya pelunasan piutang negara melalui mekanisme Crash Program yang memberikan kontribusi cukup besar terhadap penerimaan yang diperoleh Seksi Piutang Negara KPKNL Denpasar. / This research was motivated by a new policy by the Directorate General of State Assets Management, Ministry of Finance, that was addressing various problems in managing the state’s receivables that arose and reducing the burden of debt insurers in the midst of the Covid-19 pandemic. In response to this, the authors conducted research with the aim of (1) Examining the differences in procedures for managing the state’s receivables according to Regulation of the Minister of Finance Number 240 of 2016 concerning Management of The State’s Receivables with Management of The State’s Receivables according to Regulation of the Minister of Finance Number 15 of 2021 concerning Crash Programs, (2) Researching problems and obstacles during the management of the state’s receivables which were handed over to KPKNL Denpasar, and (3) Researching the achievement of Resolvable State’s Receivables (PNDS) after the Crash Program mechanism at KPKNL Denpasar. This research was carried out by applying a number of data collection methods, including literature review methods and field research methods. The results of the study show that there are significant differences related in the mechanism for managing the state’s receivables before and after the Crash Program. The implementation of management through the Crash Program mechanism tends to be more optimal because it requires a shorter time and is more efficient and effective. The management of the state’s receivables is often has several problems that was faced by PUPN so that it becomes an obstacle in optimizing the management of the state’s receivables. The achievement of Resolvable State’s Receivables (PNDS) after the Crash Program mechanism was obtained was quite optimal. The optimization of the management of the state’s receivables can be seen from the settlement of the state’s receivables through the Crash Program mechanism, which contributes significantly to the revenue obtained by the Denpasar KPKNL State’s Receivable Section.

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