ANALISIS PENYEBAB KETERLAMBATAN PENYERAPAN PINJAMAN LUAR NEGERI DAN DAMPAKNYA TERHADAP BIAYA KOMITMEN (STUDI KASUS: KEMENTERIAN PUPR)

Shoba, Hana Kurnia (2024) ANALISIS PENYEBAB KETERLAMBATAN PENYERAPAN PINJAMAN LUAR NEGERI DAN DAMPAKNYA TERHADAP BIAYA KOMITMEN (STUDI KASUS: KEMENTERIAN PUPR). Skripsi thesis, Politeknik Keuangan Negara STAN.

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Abstract

Tujuan penelitian ini adalah untuk menganalisis penyebab keterlambatan penyerapan anggatan pinjaman luar negeri di Kementerian PUPR pada tahun 2019 – 2022. Dampak berupa biaya komitmen timbul dari keterlambatan sebagai beban keuangan pemerintah. Oleh karena itu, perlu upaya lebih lanjut yang dapat diambil untuk mengurangi keterlambatan tersebut. Penelitian ini dilakukan menggunakan metode kualitatif deskriptif melalui wawancara dengan pihak terkait pengelolaan pinjaman luar negeri dari Kementerian PUPR selaku pelaksana pinjaman dan Kementerian Keuangan selaku pengelola pinjaman. Studi kasus kegiatan ITDP digunakan untuk menggambarkan dengan lebih jelas penyebab keterlambatan sampai dengan upaya yang telah dilakukan. Hasil analisis yang diperoleh adalah ditemukan keterlambatan penyerapan pinjaman pada 18 kegiatan yang menimbulkan biaya komitmen ekuivalen sekitar Rp300 miliar. Penyebabnya antara lain permasalahan berulang antara lain pengadaan, penganggaran, desain, faktor eksternal, pembebasan lahan dan kelembagaan/organisasi. Kementerian PUPR telah mengupayakan perbaikan sesuai dengan kategori permasalahan tersebut. Selain upaya internal, Kementerian Keuangan juga mengupayakan langkah strategis dengan menyusun perubahan Peraturan Pemerintah Nomor 10 Tahun 2011 sehingga dapat memperkuat proses kegiatan sejak dari perencanaan. The purpose of this study is to analyze the causes of delays in the absorption of foreign loan installments at the Ministry of PUPR in 2019 – 2022. The impact in the form of commitment costs arises from delays as a financial burden on the government. Therefore, further efforts can be taken to mitigate such delays. This research was conducted using descriptive qualitative methods through interviews with parties related to foreign loan management from the Ministry of PUPR as the loan executor and the Ministry of Finance as the loan manager. Case studies of ITDP activities are used to illustrate more clearly the causes of delays up to the efforts that have been made. The results of the analysis obtained were found delays in loan absorption in 18 activities that caused equivalent commitment costs of around Rp300 billion. The causes include recurring problems including procurement, budgeting, design, external factors, land acquisition and institutions/organizations. The PUPR Ministry has sought improvements in accordance with these problem categories. In addition to internal efforts, the Ministry of Finance also seeks strategic steps by drafting changes to Government Regulation Number 10 of 2011 so as to strengthen the process of activities since planning.

Item Type: Thesis (Skripsi)
Uncontrolled Keywords: Foreign Loans, Delays in Activities, Budget Absorption, Commitment Fee, Monitoring and Evaluation Pinjaman Luar Negeri, Keterlambatan Kegiatan, Penyerapan Anggaran, Biaya Komitmen, Pemantauan dan Evaluasi
Subjects: PKN STAN Subject Area > Manajemen Keuangan Pemerintah
Divisions: 62303 Diploma IV Akuntansi Sektor Publik
Depositing User: Perpustakaan PKN STAN
Date Deposited: 01 Dec 2025 02:49
Last Modified: 01 Dec 2025 02:49
URI: http://eprints.pknstan.ac.id/id/eprint/3004

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