Tinjauan Administrasi Belanja Barang menggunakan Aplikasi SAKTI

PUTRI, NATASYA SALSABILA (2023) Tinjauan Administrasi Belanja Barang menggunakan Aplikasi SAKTI. KTTA thesis, Politeknik Keuangan Negara STAN.

	Text (Cover) 01.Cover_Natasya Salsabila Putri_3082210074.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (58kB)
	Text (Abstrak) 02.Abstrak_Natasya Salsabila Putri_3082210074.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (43kB)
	Text (Daftar Isi) 03.Daftar Isi_Natasya Salsabila Putri_3082210074.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (49kB)
	Text (Bab I) Bab I_Natasya Salsabila Putri_3082210074.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (41kB)
	Text (Bab II) Bab II_Natasya Salsabila Putri_3082210074.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (149kB)
	Text (Bab III) Bab III_Natasya Salsabila Putri_3082210074.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (154kB)
	Text (Bab IV) Bab IV_Natasya Salsabila Putri_3082210074.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (29kB)
	Text (Daftar Pustaka) Daftar Pustaka_Natasya Salsabila Putri_3082210074.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (88kB)

Abstract

Abstrak Sistem aplikasi SAKTI merupakan wujud dari penerapan asas penyelenggaraan pemerintahan yang baik sebagai salah satu upaya untuk tetap terus meningkatkan pertanggungjawaban APBN kepada masyarakat. Karya Tulis Tugas Akhir (KTTA) ini bertujuan mengetahui bagaimana mekanisme dan implementasi aplikasi SAKTI pada lingkup pegadministrasian belanja barang sesuai dengan PMK 190/PMK.05/2012 jo PMK 178/PMK.05/2018 tentang tentang Tata Cara Pembayaran dalam Rangka Pelaksanaan APBN. Penelitian ini dilakukan pada 3 (tiga) satuan kerja pemerintah pusat. Metode yang digunakan dalam penelitian ini berupa metode kualitatif yang diurakan secara deskriptif. Penelitian ini dilakukan secara langsung melalui wawancara dengan pihak-pihak yang terlibat dalam pertanggungjawaban belanja barang menggunakan aplikasi SAKTI pada setiap satuan kerja. Mekanisme dan Implementasi pengadministrasian belanja barang pada ketiga satuan kerja tergolong positif dan cukup baik. Namun, dalam penerapannya masih ditemukan ketidaksesuaian dengan ketentuan PMK 190/PMK.05/2012 Jo PMK 178/PMK.05/2018 tentang Tata Cara Pembayaran Dalam Rangka Pelaksanaan APBN. Ketidaksesuaian ini dapat terjadi karena kurangnya informasi yang diperoleh Narasumber terkait ketentuan yang berlaku, adanya perbedaan persepsi terkait aturan dan ketentuan, serta kebiasaan dan/ atau budaya yang kurang tepat terkait pengadministrasian belanja barang. / Abstract The SAKTI application system is a form of implementing the principles of good governance as one of the efforts to continue to increase the accountability of the state budget to the public. This Final Project Writing Work (KTTA) aims to find out the mechanism and implementation of the SAKTI application in the scope of goods expenditure administration in accordance with PMK 190/PMK.05/2012 in conjunction with PMK 178/PMK.05/2018 concerning Procedures for Payment in the Framework of APBN Implementation. This research was conducted in 3 (three) central government work units. The method used in this research is a qualitative method which is described descriptively. This research was conducted directly through interviews with the parties involved in the accountability of goods expenditure using the SAKTI application in each work unit. The mechanism and implementation of the administration of goods expenditure in the three work units are positive and quite good. However, in its implementation there are still discrepancies with the provisions of PMK 190/PMK.05/2012 in conjunction with PMK 178/PMK.05/2018 concerning Procedures for Payment in the Context of Implementation of the State Budget. This discrepancy can occur due to a lack of information obtained by the informant regarding applicable provisions, differences in perceptions regarding rules and regulations, as well as customs and/or culture that are not appropriate regarding the administration of goods expenditure.

Actions (login required)

View Item