Tinjauan Recovery Piutang Negara Menggunakan Parate Eksekusi Pada Kpknl Medan

Tarigan, Patrick Ignatius HT (2022) Tinjauan Recovery Piutang Negara Menggunakan Parate Eksekusi Pada Kpknl Medan. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Sebuah perjanjian yang menimbulkan utang maupun piutang sering sekali menimbulkan konflik, salah satunya seperti tidak melaksanakan tanggung jawab sesuai dengan perjanjian yang telah disepakati sebelumnya. Oleh sebab itu, penelitian ini bertujuan untuk mendalami dan mencari tahu efektivitas dan efisiensi penyelesaian piutang khususnya piutang negara menggunakan parate eksekusi yang memiliki hak khusus untuk menjual barang jaminan milik penanggung jawab utang sehingga mengurangi kerugian bagi negara. Penelitian ini menggunakan metode studi kepustakaan dan penelitian lapangan. Studi kepustakaan dilakukan dengan menghimpun teori-teori mengenai pengurusan piutang negara melalui buku, jurnal ilmiah maupun peraturan pemerintah. Metode penelitian lapangan dilakukan dengan metode wawancara dengan salah satu pegawai pada KPKNL Medan. Berdasarkan penelitian dengan mengamati sebuah kasus pengurusan piutang negara yang diurus oleh KPKNL Medan ini, diperoleh kesimpulan bahwa penyelesaian piutang negara dengan parate eksekusi layak disebut efektif dan efisien, karena dengan adanya hak khusus, pengurusan piutang negara dengan menggunakan parate eksekusi memangkas waktu dan juga biaya. Meskipun begitu, terdapat beberapa hambatan dalam penyelesaian piutang negara dengan parate eksekusi, sehingga penulis memberikan solusi kepada KPKNL Medan atas hambatan tersebut./ An agreement that causes debts and receivables often causes conflicts, one of which is like not carrying out responsibilities in accordance with previously agreed agreements. Therefore, this study aims to explore and find out the effectiveness and efficiency of settlement of receivables, especially state receivables using execution parates that have a special right to sell collateral belonging to the person in charge of debt so as to reduce losses for the state. This research uses literature study methods and field research. Literature studies are carried out by collecting theories regarding the management of state receivables through books, scientific journals and government regulations. The field research method was carried out by interviewing one of the employees at KPKNL Medan. Based on research by observing a case of managing state receivables taken care of by KPKNL Medan, it was concluded that the settlement of state receivables with execution parate deserves to be called effective and efficient, because with special rights, the management of state receivables using execution parate cuts time and also costs. Even so, there are several obstacles in resolving state receivables with execution parate, so the author provides solutions to the Medan KPKNL for these obstacles.

Item Type: Thesis (KTTA)
Uncontrolled Keywords: Efektivitas, efisiensi, parate eksekusi, penyelesaian, piutang negara, Effectiveness, efficiency, execution parate, settlement, state receivables
Subjects: 300 – Social sciences > 350-359 Public Administration and Military Science > 351 Public Administration > 351.598 Public Administration in Indonesia
PKN STAN Subject Area > Manajemen Piutang Negara
Divisions: 61412 Diploma III Manajemen Aset
Depositing User: Perpustakaan PKN STAN
Date Deposited: 24 Oct 2022 07:46
Last Modified: 24 Oct 2022 07:46
URI: http://eprints.pknstan.ac.id/id/eprint/288

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