ANALISIS MANAJEMEN PERUBAHAN KANTOR PELAYANAN PERBENDAHARAAN NEGARA SEBAGAI FINANCIAL ADVISOR BAGI PEMERINTAH DAERAH

A’yun, Qurrata (2025) ANALISIS MANAJEMEN PERUBAHAN KANTOR PELAYANAN PERBENDAHARAAN NEGARA SEBAGAI FINANCIAL ADVISOR BAGI PEMERINTAH DAERAH. Skripsi thesis, Politeknik Keuangan Negara STAN.

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Abstract

Abstrak Financial Advisor (FA) hadir sebagai langkah reformasi Ditjen Perbendaharaan dalam mengoptimalkan peran strategisnya. Namun, pada tahap awal, FA masih menghadapi tantangan, termasuk pemahaman internal pegawai, serta keterbatasan regulasi dan infrastruktur. Penelitian ini menganalisis kesenjangan konsep dan implementasi FA, faktor-faktor yang memengaruhi keberhasilannya, serta strategi optimalisasi ke depan. Menggunakan metode analisis deskriptif dengan pendekatan kualitatif, penelitian ini mengkaji regulasi, literatur, serta wawancara dengan pegawai KPPN dan pemangku kepentingan terkait. Hasil analisis berdasarkan model ADKAR dan AUAC menunjukkan bahwa implementasi FA masih dominan pada tahap Awareness dan Knowledge, sementara Desire, Commitment, dan Reinforcement masih perlu diperkuat. Keberhasilan FA sangat bergantung pada kesiapan teknologi informasi dan dukungan pimpinan, termasuk dalam hal ini peran serta Kanwil DJPb. Untuk optimalisasi FA, penelitian merekomendasikan penguatan infrastruktur IT berbasis Treasury Big Data, replikasi program pusat ke daerah, serta peningkatan komunikasi dan pertukaran informasi antar-KPPN. Selain itu, penelitian lanjutan berbasis analisis kuantitatif diperlukan untuk mengukur efektivitas implementasi FA. Kata Kunci: Financial Advisor, KPPN, Pemerintan Daerah, Manajemen Perubahan Abstract The Financial Advisor (FA) initiative represents a reform effort by the Directorate General of Treasury to optimize its strategic role. In its early stages, however, the FA faces several challenges, including limited internal understanding, regulatory constraints, and infrastructure gaps. This study analyzes the gap between the FA's conceptual framework and its implementation, the factors influencing its success, and strategies for future optimization. Using a descriptive qualitative approach, the study draws on regulatory reviews, literature, and interviews with KPPN staff and key stakeholders. Applying the ADKAR and AUAC models, findings indicate that implementation is concentrated in the Awareness and Knowledge phases, while Desire, Commitment, and Reinforcement remain underdeveloped. Success hinges on information technology readiness and leadership support, including from regional treasury offices. The study recommends strengthening IT infrastructure through Treasury Big Data, replicating central programs at the regional level, and enhancing communication and knowledge sharing among KPPNs. Further quantitative research is needed to evaluate FA implementation effectiveness. Keywords: Financial Advisor, KPPN, Local Government, Change Management

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