Anggiana, Oktavia (2022) Analisis atas Efektivitas Kartu Kredit Pemerintah dalam Pelaksanaan Belanja pada Satuan Kerja di Wilayah Pembayaran Kantor Pelayanan Perbendaharaan Negara Malang. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Upaya pemerintah pusat untuk mewujudkan tata kelola keuangan yang baik ditandai dengan terbitnya Peraturan Menteri Keuangan Nomor 196/PMK.05/2018 tentang Tata Cara Pembayaran dan Penggunaan Kartu Kredit Pemerintah yang mewajibkan setiap Kementerian/Lembaga beserta instansi vertikal di daerah agar mengimplementasikan Kartu Kredit Pemerintah untuk mekanisme pembayaran Uang Persediaan. Pada tahun 2021 pemerintah menerbitkan PMK Nomor 97/PMK.05/2021 untuk melakukan beberapa perubahan pada PMK Nomor 196/PMK.05/2018 sebagai penunjang dalam memberdayakan usaha mikro serta usaha kecil dalam penyediaan produk dalam negeri bagi satuan kerja kementerian negara/lembaga yang pembayarannya dilakukan lewat Kartu Kredit Pemerintah.Penelitian ini bertujuan untuk mengetahui penerapan Kartu Kredit Pemerintah di wilayah pembayaran KPPN Malang berdasarkan penilaian efektivitas setelah PMK Nomor 97/PMK.05/2021 diterbitkan. Metode penelitian ini yaitu studi lapangan dengan menggabungkan data kuantitatif dan kualitatif. Hasil penelitian menunjukkan bahwa penerapan Kartu Kredit Pemerintah di wilayah pembayaran KPPN Malang belum optimal. Efektivitas penerapan Kartu Kredit Pemerintah di wilayah pembayaran KPPN Malang tergolong kurang efektif jika dilihat dari hasil analisis yang dilakukan. Penelitian ini memberikan gambaran mengenai tingkat efektivitas penggunaan Kartu Kredit Pemerintah yang diharapkan mampu meningkatkan penyelenggaraan pelayanan publik agar lebih efisien./ The central government's efforts to realize good financial governance are marked by the issuance of Minister of Finance Regulation Number 196/PMK.05/2018 concerning Procedures for Payment and Use of Government Credit Cards which obliges every Ministry/Agency along with vertical agencies in the regions to implement Government Credit Cards for Money Supply payment mechanism. In 2021 the government issued PMK Number 97/PMK.05/2021 to make several changes to PMK Number 196/PMK.05/2018 as a support in empowering micro and small businesses in providing domestic products for work units of state ministries/agencies that payment is made via Government Credit Card. This study aims to determine the application of Government Credit Cards in the Malang KPPN payment area based on the effectiveness assessment after PMK Number 97/PMK.05/2021 was issued. This research method is a field study by combining quantitative and qualitative data. The results showed that the application of the Government Credit Card in the Malang KPPN payment area was not optimal. The effectiveness of the application of the Government Credit Card in the Malang KPPN payment area is classified as less effective when viewed from the results of the analysis carried out. This study provides an overview of the level of effectiveness of using Government Credit Cards which are expected to be able to improve the implementation of public services to be more efficient.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Kartu Kredit Pemerintah, Uang Persediaan, Efektivitas, Government Credit Card, Money Supply, Efectiveness |
| Subjects: | 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting > 657.3 Financial Reporting PKN STAN Subject Area > Penatausahaan Pembukuan Bendahara |
| Divisions: | 61409 Diploma III Kebendaharaan Negara |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 29 Nov 2022 02:09 |
| Last Modified: | 29 Nov 2022 02:09 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/642 |
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