Husain, Fatmawati (2022) EFEKTIVITAS KARTU KREDIT PEMERINTAH DALAM RANGKA MODERNISASI BELANJA NEGARA MELALUI MEKANISME UANG PERSEDIAAN. Tesis thesis, Sekolah Tinggi Ilmu ekonomi Indonesia Jakarta.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk mengetahui efektivitas penggunaan Kartu Kredit Pemerintah (KKP) dalam rangka modernisasi belanja negara melalui mekanisme Uang Persediaan dan mengidentifikasi hambatan dan kendala penggunaan KKP pada Satuan Kerja Sekretariat Ditjen Pencegahan dan Pengendalian Penyakit (Setditjen P2P), Direktorat Jenderal Pencegahan dan Pengendalian Penyakit, Kementerian Kesehatan. Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian studi kasus. Penelitian dilakukan pada Satker Setditjen P2P. Pengumpulan data dilakukan melalui observasi dan wawancara untuk mendapatkan data primer serta analisis dokumen untuk mendapatkan data sekunder. Partisipan yang terlibat terdiri atas Pejabat Pembuat Komitmen, Pemegang Kartu Kredit Pemerintah pada Satker Setditjen P2P dan Customer Service Officer (CSO) KPPN Jakarta VII. Data yang digunakan dalam penelitian ini adalah data penggunaan KKP pada tahun 2020. Hasil penelitian menunjukkan bahwa Penerapan KKP telah berhasil menurunkan jumlah UP pada Satker Setditjen P2P sebesar 40%. Budaya organisasi pada Satker Setditjen P2P belum mendukung sepenuhnya Gerakan Nasional Non Tunai (GNNT) yang tercermin dari realisasi penggunaan UP KKP jauh lebih rendah daripada UP tunai. Selain itu, kondisi pandemi Covid-19, refocussing anggaran dan perubahan sistem kerja menjadi WFH juga berperan terhadap sedikitnya penggunaan KKP pada Satker Setditjen P2P. Kendala penggunaan KKP pada Satker Setditjen P2P adalah adanya pembatasan transaksi untuk belanja menggunakan KKP, pengenaan biaya surcharge, dan pembuatan dokumen pertanggungjawaban yang terkesan tidak praktis untuk transaksi perjalanan dinas. Kata Kunci: Kartu Kredit Pemerintah, Belanja Negara, Uang Persediaan ABSTRACT This study aims to determine the effectiveness of the use of Government Credit Cards in the context of modernizing state spending through the Money Supply mechanism and identify obstacles to the use of it in the Secretariat Directorate General of Disease Prevention and Control, the Directorate General of Disease Prevention and Control, Ministry of Health. This research uses a qualitative approach with the type of case study research. The research was conducted at the Secretariat General of Disease Prevention and Control. Data was collected through documentation and interviews. The participants involved consisted of Commitment Making Officers, Government Credit Card Holders at the Secretariat General of Disease Prevention and Control, and Customer Service Officers (CSO) KPPN Jakarta VII. The data used in this study is data on the use of Government Credit Cards in 2020. The results showed that the implementation of the Government Credit Cards has succeeded in reducing the number of Money Supply to the Secretariat Directorate General of Disease Prevention and Control by 40%. The organizational culture on its unit does not fully support the National Non-Cash Movement, which is reflected that the realization the use of money supply Government Credit Cards is much lower than cash supply. In addition, the Covid-19 pandemic, budget refocusing, and changing the mechanism work from home also affected the minimal use of Government Credit Cards in the Secretariat General of Disease Prevention and Control. Constraints to the use of Government Credit Cards in the Secretariat General of Disease Prevention and Control are restrictions on transactions for spending using Government Credit Cards, imposition of surcharge fees, and the creation of accountability documents that seem impractical for business travel transactions. Keywords: Government Credit Cards, State Expenditure, Money Supply
| Item Type: | Thesis (Tesis) | ||||||||||||
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| Subjects: | Akuntansi > Akuntansi Pemerintah | ||||||||||||
| Divisions: | S2 Akuntansi | ||||||||||||
| Depositing User: | FATMAWATI HUSAIN | ||||||||||||
| Date Deposited: | 09 Nov 2022 10:11 | ||||||||||||
| Last Modified: | 09 Nov 2022 10:11 | ||||||||||||
| URI: | http://repository.stei.ac.id/id/eprint/8830 |
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