Tinjauan Realisasi Belanja atas Rencana Penarikan Dana pada KPPN Pematangsiantar

SIREGAR, ABID SIDDIQ FADJUANI (2022) Tinjauan Realisasi Belanja atas Rencana Penarikan Dana pada KPPN Pematangsiantar. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Rencana penarikan dana merupakan daftar perkiranaan kebutuhan dana dalam periode tertentu yang ditetapkan oleh KPA guna mencapai target kegiatan dalam pelaksanaan APBN. Satuan kerja memiliki kewajiban dan tanggung jawab dalam merealisasikan setiap kegiatan yang telah direncanakan. Penelitian berisi tinjauan kesesuaian antara rencana penarikan dana dan realisasi belanja pada satuan kerja KPPN Pematangsiantar. Adapun tujuan dari pelaksanaan penelitian ini ialah untuk mengetahui bagaimana realisasi belanja atas rencana penarikan dana, kesulitan yang dialami dalam merealisasikan, serta upaya KPPN dalam meningkatkan realisasi belanjanya. Penelitian ini menggunakan tools analisis kualitatif yang diaplikasikan terhadap data sekunder berupa Rencana Penarikan Dana KPPN Pematangsiantar sejak 2019 hingga 2021 serta data primer hasil wawancara. Hasil penelitian menunjukkan bahwa pertama, tingkat realisasi belanja atas RPD KPPN Pematangsiantar cenderung bersifat fluktuatif sejak 2019 hingga 2021. Kedua, dengan menggunakan analisis akar pohon masalah, penelitian ini menemukan bahwa penyebab berfluktuasinya tingkat realisasi belanja atas RPD KPPN Pematangsiantar ialah perubahan kebijakan ekonomi dalam skala nasional, faktor efisiensi, serta trade-off antar indikator kinerja. Ketiga, untuk meminimalisasi tingkat deviasi antara rencana penarikan dana dan realisasi belanja, KPPN Pematangsiantar melakukan tindakan preventif berupa pelaksanaan rapat antar pengelola keuangan setiap triwulan./ The fund withdrawal plan (RPD) is a list of the estimated need for funds in a certain period determined by the KPA in order to achieve the target of activities in the implementation of the APBN. The work unit has obligations and responsibilities in realizing every planned activity. The study contains a review of the conformity between the planned withdrawal of funds and the realization of spending at the Pematangsiantar KPPN work unit. The purpose of the implementation of this research is to find out how the realization of spending on the planned withdrawal of funds, the difficulties experienced in realizing it, as well as the efforts of KPPN in increasing the realization of its spending. This study uses qualitative analysis tools that are applied to secondary data in the form of the Pematangsiantar KPPN Fund Withdrawal Plan from 2019 to 2021 as well as primary data from interviews. The results of the study show that firstly, the level of realization of spending on RPD KPPN Pematangsiantar tends to fluctuate from 2019 to 2021. Second, by using root tree analysis, this study finds that the cause of the fluctuating level of realization of spending on RPD KPPN Pematangsiantar is changes in economic policies on a national scale. , efficiency factors, as well as trade-offs between performance indicators. Third, to minimize the level of deviation between the planned withdrawal of funds and the realization of expenditure, KPPN Pematangsiantar takes preventive action in the form of holding meetings between financial managers every quarter.

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