Tinjauan atas Pengelolaan dan Investasi Kas yang Dilakukan oleh BLU PKN STAN Periode 2018-2021

RAHMAN, FADHLY (2022) Tinjauan atas Pengelolaan dan Investasi Kas yang Dilakukan oleh BLU PKN STAN Periode 2018-2021. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Tulisan ini bertujuan untuk mengetahui bagaimana cara melakukan pengelolaan kas Badan Layanan Umum PKN STAN bagaimana pengelolaan pada bagian operasi, investasi dan pembiayaan yang dilihat pada laporan arus kasnya kemudian juga dilakukan penelitian pada jumlah kas optimal yang harus dimiliki PKN STAN berdasarkan Model Miller-Orr agar nantinya bisa mengetahui berapa kas yang bisa ditempatkan pada pos investasi. Data dianalisis dengan menggunakan metode kualitatif, untuk menggambarkan suatu keadaan atau masalah berdasarkan fakta dan data yang diperoleh dan dikumpulkan dalam penelitian ini. Pengumpulan data dilakukan dengan observasi dan studi pustaka. Untuk menjawab permasalahan penelitian, digunakan analisis terhadap laporan arus kas dan analisis varians dan nilai kas optimal menggunakan model Mille-Orr. Hasil penelitian menunjukkan kondisi kas pada Badan Layanan Umum PKN STAN cukup baik namun PKN STAN harus melakukan penyeimbangan antara kegiatan operasi dan investasi agar nantinya kegiatan investasi tidak terlalu membebani Laporan Arus Kasnya khususnya selama periode 2018-2021. Kemudian terkait dengan kas optimalnya PKN STAN seharusnya bisa menempatkan kas pada investasi jangka pendek dan tidak hanya deposito berjangka 3 bulan saja./ This paper aims to find out how to manage cash at the PKN STAN Public Service Agency, how to manage the operations, investment and financing sections which are seen in the cash flow statement, then research is also conducted on the optimal amount of cash that PKN STAN must have based on the Miller-Orr Model so that later can find out how much cash can be placed in the investment post. Data were analyzed using qualitative methods, to describe a situation or problem based on the facts and data obtained and collected in this study. Data collection is done by observation and literature study. To answer the research problem, an analysis of the cash flow statement and analysis of variance and optimal cash value was used using the Mille-Orr model. The results showed that the cash condition at the PKN STAN Public Service Agency was quite good but PKN STAN had to balance operations and investment activities so that later investment activities would not be too burdensome for the Cash Flow Statement, especially during the 2018-2021 period. Then related to optimal cash, PKN STAN should be able to place cash in short-term investments and not only 3-month time deposits.

Item Type: Thesis (KTTA)
Uncontrolled Keywords: Pengelolaan Kas, Model Miller Orr, Agensification, Investasi Kas, Cash Management, Miller Orr Model, Agencies, Cash Investment
Subjects: 300 – Social sciences > 350-359 Public Administration and Military Science > 352.4 Financial of Public Administration
PKN STAN Subject Area > Pengelolaan Kas Negara
Divisions: 61409 Diploma III Kebendaharaan Negara
Depositing User: Perpustakaan PKN STAN
Date Deposited: 10 Nov 2022 14:41
Last Modified: 10 Nov 2022 14:41
URI: http://eprints.pknstan.ac.id/id/eprint/527

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