Tinjauan Terhadap Administrasi dan Penyelesaian Retur Surat Perintah Pencairan Dana Realisasi APBN Sebelum dan Sesudah Pandemi Covid-19 di KPPN Denpasar

MANDANI, NI PUTU SINTYA (2022) Tinjauan Terhadap Administrasi dan Penyelesaian Retur Surat Perintah Pencairan Dana Realisasi APBN Sebelum dan Sesudah Pandemi Covid-19 di KPPN Denpasar. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Penelitian ini bertujuan untuk mengetahui apakah administrasi dan penyelesaian retur SP2D di KPPN Denpasar telah sesuai dengan Peraturan Direktur Jenderal Perbendaharaan Nomor PER-9/PB/2018. Selain itu, penelitian ini akan mengungkap apakah terdapat perbedaan dari segi proses administrasi, penyelesaian, hingga jumlah retur SP2D yang terjadi sebelum dan sesudah pandemi Covid-19 mewabah. Pendekatan penelitian yang digunakan adalah pendekatan kualitatif yang disertai dengan metode triangulasi. Retur SP2D sendiri merupakan proses penolakan/pengembalian atas pemindahbukuan dan/atau transfer pencairan APBN dari bank penerima kepada bank pengirim. Dalam prakteknya, retur SP2D masih kerap terjadi dengan nominal yang tidak sedikit selama satu tahun anggaran karena berbagai masalah klise, seperti rekening penerima yang sudah tidak aktif, kesalahan data rekening, hingga alasan-alasan lain seperti kesalahan dari pihak perbankan yang belum mengonfirmasi pembayaran. Dengan berbagai penyebab terjadinya retur SP2D yang terjadi sebelum dan sesudah pandemi Covid-19, secara umum dari sisi administrasi peraturan yang digunakan masih sama. Namun karena terdapat beberapa penyesuaian sistem yang diimplementasikan sejak masa pandemi Covid-19, sehingga pada akhirnya penyelesaian retur SP2D secara tidak langsung mengalami beberapa perubahan./ This study aims to determine whether the administration and settlement of SP2D returns at KPPN Denpasar are in accordance with the Director General of Treasury Regulation Number PER-9/PB/2018. In addition, this study will reveal whether there are differences in terms of administrative processes, settlements, and the number of SP2D returns that occurred before and after the Covid-19 pandemic. The research approach used is a qualitative approach accompanied by a triangulation method. SP2D returns are a process of rejecting/returning book-entry and/or APBN disbursement transfers from the receiving bank to the sending bank. In practice, SP2D returns still often occur in large amounts during one fiscal year due to various clichéd problems, such as inactive recipient accounts, account data errors, to other reasons such as errors from the bank not confirming payment. With the various causes of SP2D returns that occurred before and after the Covid-19 pandemic, in general, from an administrative point of view, the regulations used are still the same. However, because there have been several system adjustments that have been implemented since the Covid-19 pandemic, so that in the end the completion of SP2D returns indirectly underwent several changes.

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