Tinjauan atas Efektivitas Penggunaan Kartu Kredit Pemerintah pada KPPN Jambi

MUNIK, SHIFAUL (2022) Tinjauan atas Efektivitas Penggunaan Kartu Kredit Pemerintah pada KPPN Jambi. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Simplifikasi pelaksanaan anggaran dilakukan diantaranya dengan penggunaan kartu kredit pemerintah sebagai alat pembayaran non tunai, penerapan inovasi kartu kredit pemerintah ini merupakan pendukung dari gerakan nasional non tunai (GNTT) yang diselenggarakan Bank Indonesia pada 2014. Urgensi dari KKP antara lain yaitu menunjang likuiditas dan efisiensi kas negara selama 2013-2016 sesuai laporan keuangan pemerintah pusat, rata-rata saldo kas/UP yang belum disetor di bendahara pengeluaran mencapai 300 milyar. Pada tahun anggaran berjalan, UP yang dikuasai bendahara pengeluaran satuan kerja atau satker mampu mencapai 7-9 triliun. Selanjutnya tujuan dari penulisan jurnal ini yaitu: untuk mengetahui seberapa efektif penerapan kartu kredit pemerintah pada KPPN Jambi, selain itu juga melihat faktor pendukung dan penghambat penerapan kartu kredit pemerintah pada KPPN Jambi. Hasil penelitian ditinjau dari jumlah transaksi Ganti Uang Persedian (GUP) yang ada di KPPN Jambi. Adapun hasil penelitian yang didapat yaitu bahwa penggunaan KKP pada KPPN Jambi sudah dilakukan dengan efektif tetapi hanya saja penggunaannya belum maksimal. Terdapat pula faktor pendungkung dari penerapan KKP salah satunya transaksi yaitu yang dilakukan lebih aman dan menekan adanya froud./ The simplification of the implementation of the budget is carried out, including the use of government credit cards as non-cash payment instruments, the implementation of this government credit card innovation is a supporter of the non-cash national movement (GNTT) organized by Bank Indonesia in 2014. The urgency of the KKP, among others, is to support cash liquidity and efficiency. During 2013-2016, according to the financial statements of the central government, the average balance of cash/UP that has not been deposited in the expenditure treasurer reached 300 billion. In the current budget year, the UP controlled by the treasurer of spending on work units or satkers can reach 7-9 trillion. Furthermore, the purpose of writing this journal is: to find out how effective the application of government credit cards at KPPN Jambi is, besides that it also looks at the supporting and inhibiting factors for implementing government credit cards at KPPN Jambi. The results of the study were reviewed from the number of Exchange Money Supply (GUP) transactions in the Jambi KPPN. The research results obtained are that the use of KKP in Jambi KPPN has been carried out effectively but it's just that its use has not been maximized. There are also supporting factors from the implementation of the KKP, one of which is transactions, namely those that are carried out more securely and suppress the existence of fraud.

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