Tinjauan Atas Pelaksanaan Belanja Perjalanan Dinas Selama Pandemi Covid-19 Di Kanwil DJPB Sumatera Utara

HARTA, RIDWAN (2022) Tinjauan Atas Pelaksanaan Belanja Perjalanan Dinas Selama Pandemi Covid-19 Di Kanwil DJPB Sumatera Utara. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Perjalanan dinas merupakan salah satu kegiatan yang membebani Anggaran Pendapatan dan Belanja Negara (APBN). Perjalanan dinas dilakukan oleh karyawan terkait tugas dan fungsi dari unit kantor bersangkutan. Perjalanan dinas terdiri dari perjalanan dinas dalam negeri dan perjalanan dinas luar negeri. Perjalanan dinas dalam negeri bagi pejabat negara, pegawai negeri, dan pegawai tidak tetap diatur dalam PMK Nomor 113/PMK.05/2012. Perjalanan dinas harus dilakukan secara selektif sesuai dengan prioritas urgensinya agar tercapai belanja negara yang efisien dan efektif, yaitu untuk kepentingan tinggi dan prioritas terkait penyelenggaraan pemerintahan. Kemudian, perjalanan dinas dilakukan dengan anggaran yang tersedia dan kesesuaian dengan tugas dan fungsi Kementerian/Lembaga. Terakhir, perintah pelaksanaan perjalanan dinas dan pembebanan biaya perjalanan dinas harus dengan prinsip akuntabilitas. Pelaksanaan perjalanan dinas pada masa pandemi mengalami beberapa penyesuaian baik berupa anggaran maupun persyaratan pelaksanaan perjalanan dinas. Kebijakan perjalanan dinas selama pandemi Covid-19 diterapkan untuk mencegah penularan virur Covid-19. Oleh karena itu, para pelaku perjalanan dinas diharuskan mematuhi protokol kesehatan, kebijakan pemerintah, dan persyaratan yang ditetapkan./ Business travel is one of the activities that burdens the State Revenue and Expenditure Budget (APBN). Business trips are carried out by employees related to the duties and functions of the office unit concerned. Business trips consist of domestic business trips and foreign official trips. Domestic official travel for state officials, civil servants, and non-permanent employees is regulated in PMK Number 113/PMK.05/2012. Official travel must be carried out selectively in accordance with the priority of urgency in order to achieve efficient and effective state spending, namely for high interests and priorities related to government administration. Then, the official trip is carried out with the available budget and in accordance with the duties and functions of the Ministry/Agency. Finally, the order for the implementation of official travel and the imposition of official travel costs must be based on the principle of accountability. The implementation of official travel during the pandemic underwent several adjustments, both in the form of budget and requirements for carrying out official travel. The official travel policy during the Covid-19 pandemic was implemented to prevent the transmission of the Covid-19 virus. Therefore, business travellers are required to comply with health protocols, government policies, and stipulated requirements.

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