Aurani, Kezia Intan (2022) TINJAUAN YURIDIS PENGURUSAN PIUTANG NEGARA TERHADAP PRAKTIK PENGURUSAN PIUTANG LPDB-KUMKM PADA KPKNL SIDOARJO TERKAIT DENGAN PMK 240/PMK.06/ 2016. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Karya tulis ini membahas tinjauan yuridis mengenai pengurusan piutang negara terhadap praktik pengurusan piutang LPDB-KUMKM terkait dengan Peraturan Menteri Keuangan Nomor 240/PMK.06/ 2016 yang diserahkan kepada KPKNL Sidoarjo. Dari pembahasan tersebut, akan diketahui apakah ada perbedaan antara peraturan dan praktik di lapangan serta masalah dan kendala selama proses pengurusan piutang tersebut. Metode pengumpulan data yang digunakan adalah studi kepustakaan, karya tulis ini menggunakan data kulaitatif, yang disusun dengan sumber data primer melalui wawancara dan sumber data sekunder dari arsip-arsip resmi instansi yang menerbitkan serta data dokumentasi. Berdasakan tinjauan beberapa BKPN dari LPDB-KUMKM di KPKNL Sidoarjo, didapatkan informasi bahwa pengurusannya dilakukan sesuai dengan alur pengurusan pada PMK 240/PMK.06/2016, namun terdapat beberapa kendala yang menghambat kelancaran pengurusan piutang seperti nilai piutang yang terlalu tinggi, tidak adanya jaminan dan pasifnya penyerah piutang. Dengan timbulnya kendala tersebut KPKNL Sidoarjo mengambil langkah yaitu dengan penyitaan harta kekayaan lain yang terikat hak tanggungan dengan pihak lain, melakukan pedekatan intesif secara persuasif dengan penanggung utang dan dukungan program keringanan utang sehingga para penanggung utang dapat melakukan pembayaran dengan nilai yang lebih ringan./ This paper discusses the juridical review regarding the management of state receivables on the practice of managing LPDB-KUMKM receivables related to the Minister of Finance Regulation Number 240/PMK.06/2016 which was submitted to KPKNL Sidoarjo. From this discussion, it will be known whether there are differences between regulations and practices in the field as well as problems and obstacles during the process of managing the receivables. The data collection method used is literature study, this paper uses qualitative data, compiled with primary data sources through interviews and secondary data sources from the official archives of the issuing agency and documentation data. Based on a review of several BKPN from LPDB-KUMKM at KPKNL Sidoarjo, information was obtained that the management was carried out in accordance with the management flow in PMK 240/PMK.06/2016, but there were several obstacles that hindered smooth management of receivables such as the value of receivables being too high, the absence of guarantees. and the passivity of the debtor. With the emergence of these obstacles, KPKNL Sidoarjo took steps, namely by confiscation of other assets that were bound by mortgage rights with other parties, taking an intensive persuasive approach with debt guarantors and supporting debt relief programs so that debt guarantors could make payments at a lighter value.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Piutang negara, LPDB-KUMKM, KPKNL Sidoarjo, Crash Program, State debt |
| Subjects: | 300 – Social sciences > 330-339 Economics > 330 Economics > 330.9598 Economic Situation and Conditions in Indonesia PKN STAN Subject Area > Manajemen Piutang Negara |
| Divisions: | 61412 Diploma III Manajemen Aset |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 25 Oct 2022 01:08 |
| Last Modified: | 25 Oct 2022 01:08 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/290 |
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