Article Sidebar

Download
PDF
Statistic
Read Counter : 529 Download : 450

Downloads

Download data is not yet available.

Main Article Content

Abstract

The purpose of this study was to examine the benefits of using the Kartu Kredit Pemerintah (KKP) on government cash management. Survey methods and regression analysis techniques with panel data were used in this study. The results of the study proved that the expenditure realization using the KKP did not have a significant effect on idle cash from the use of Uang Persediaan (UP), but the expenditure realization through UP cash did. Operational costs, number of work units and size of Ministry had a significant effect on increasing the value of UP KKP. The use of KKP is recommended for all types of government transactions, and it is mandatory for all spending units. The elimination of payment through cash UP is considered to help the effectiveness of government cash management.


Abstrak


Penelitian ini bertujuan menguji manfaat penggunaan Kartu Kredit Pemerintah (KKP) terhadap manajemen kas pemerintah. Penelitian ini menggunakan metode survei dan teknis analisis regresi dengan data panel. Hasil penelitian membuktikan bahwa realisasi belanja menggunakan KKP tidak berpengaruh signifikan terhadap kas menganggur dari penggunaan uang persediaan (UP), tetapi realisasi belanja melalui UP tunai berpengaruh. Biaya operasional, jumlah satuan kerja dan ukuran Kementerian Negara/Lembaga berpengaruh signifikan meningkatkan nilai UP KKP. Penggunaan KKP disarankan untuk seluruh jenis transaksi pemerintah, dan diwajibkan terhadap seluruh satker. Penghapusan pembayaran melalui UP tunai dinilai membantu efektivitas manajemen kas pemerintah.

Keywords

Government Credit Cards Government Cash Management Idle Cash

Article Details

License

Copyright (c) 2023 Agus Sunarya Sulaeman, Rizky Ridho Dwinanda

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

References

  1. Klapper L, Singer D. The Opportunities and Challenges of Digitizing Government-to- Person Payments 2017:211–26. https://doi.org/10.1093/wbro/lkx003.
  2. Storkey I. Government Cash and Treasury. Manag Reform," Gov Brief, No Issue 7 2003:1–4.
  3. M. Pessoa and M. Williams. Government Cash Management: Relationship Between the Treasury and the Central Bank. " Tech Notes Manuals, 2012.
  4. Lienert I. Modernizing Cash Management. © Int Monet Fund n.d. https://doi.org/https://doi.org/10.508s9/9781462304127.005.
  5. Williams M. Government Cash Management Good – And Bad –Practice 2004.
  6. Williams M. Government Cash Management : International Practice integration and to management of government cash in. "Tech Notes Manuals2010:1–8. https://doi.org/https://doi.org/10.5089/9781462318254.005.
  7. Mu Y. Government Cash Management: Good Practice & Capacity-Building Framework,. Financ Sect Discuss Ser Contract Savings, Pensions, Cap Mark 2016. https://doi.org/http://dx.doi.org/10.2139/ssrn.918008.
  8. Novitasari T. Analisis Implementasi Kartu Kredit Pemerintah (Studi pada Satuan Kerja Kementerian Negara/Lembaga di Wilayah Kerja KPPN Magelang). Account Bus Inf Syst Journal, 2020;9.
  9. Irwanti LK. Analisis Alokasi Belanja Operasional Kementerian Negara/Lembaga: Pengaruh Total Pagu Belanja terhadap Perilaku Belanja Operasional. J Penganggaran Sekt Publik2017;I:62--79. https://doi.org/https://doi.org/10.33827/akurasi2017.vol.
  10. Sulaeman, Agus Sunarya R and S. Analisis atas Efisiensi Alokasi Belanja Operasional pada Kementrian Negara/Lembaga Republik Indonesia. Politeknik Keuangan Negara STAN 2018:1–40.
  11. A. Rahman and S. Sukamulja. Analisis Penggunaan Kartu Kredit Pemerintah Sebagai Alat Pembayaran Dalam Rangka Pelaksanaan Anggaran Belanja Negara: Kasus Pembayaran Biaya Perjalanan Dinas Pada Direktorat Jenderal Perbendaharaan,. Yogyakarya Univ Gadjah Mada 2012.
  12. R. S. Slater. An Analysis of Credit Card Use as A Method for Making Small Purchases in The United States Marine Corps,. Calif Nav Postgrad Sch 1994.
  13. Gupta M, Palmer RJ. Government Efficiency Versus Accountability:Howan Emerging Control Model for Purchase Card Use may Enable U. S. Government Agencies to Achieve Both Goals. Public, Source Law, Contract Winter,2014;36:175–201. https://doi.org/https://doi.org/10.1108/JOPP-08-02-2008-B002.
  14. A. W. Swain. Cost Benefit Analysis of The Visa Credit Card at The Naval Postgraduate School, California: Nav Postgrad Sch 1992.
  15. W. P. Sihombing, A. Budhisusetyo VR and HP. Reformasi Pengelolaan Kas di Indonesia: Dari Administrasi Kas Menuju Pengelolaan Kas Secara Aktif, Jakarta: Kementerian Keuangan Republik Indonesia, 2014. Jakarta Kementeri Keuang Republik Indones 2014.
  16. R. D. Bareta, B. Ispriyarso and K. W. Utama. Mekanisme Penggunaan Uang Persediaan dalam Pengadaan Barang dan Jasa Pemerintah Melalui Belanja Online (Suatu Kajian dari Aspek Hukum Keuangan Negara). J Law Reform 2018;14.
  17. Bruening TH and P. Hidden Costs and Benefits of Government Card Technologies. IEEE Technol Soc Mag n.d. https://doi.org/https://doi.org/10.1109/44.286629.
  18. Daly J and MB. P-card utilization in municipal government : advantages and concerns. J Public Procurement, Vol 3, No 1, Pp 75-94, 2003 Ner, 2019. https://doi.org/10.1108/JOPP-03-01-2003-B004.
  19. Tillipman J. The Breakdown of the United States Government Purchase Card Program and Proposals for Reform. " Public Law Leg Theory Pap No 2012-116, Leg Stud Res Pap No 2012-116, 2012;229.
  20. Sudarto, D. D. Hutabarat WW and RD. Manajemen Kas: Pemanfaatan Kartu Kredit Untuk Perjalanan Dinas. Ditjen
  21. Republik Indonesia, Nota Keuangan beserta Anggaran Pendapatan dan Belanja Negara Tahun Anggaran 2019, Jakarta: Kementerian Keuangan, 2018.
  22. Republik Indonesia, Nota Keuangan beserta Anggaran Pendapatan dan Belanja Negara Tahun Anggaran 2020, Jakarta: Kementerian Keuangan, 2019.
  23. Republik Indonesia, Nota Keuanganbeserta Anggaran Pendapatan dan Belanja Negara Tahun Anggaran 2018, Jakarta: Kementerian Keuangan, 2017.
  24. Republik Indonesia, Nota Keuangan beserta Anggaran Pendapatan dan Belanja Negara Tahun Anggaran 2017, Jakarta: Kementerian Keuangan, 2016.
  25. Republik Indonesia, "Laporan Keuangan Pemerintah Pusat Audited Tahun 2019," Kementerian Keuangan, Jakarta, 2020.
  26. Republik Indonesia, "Laporan Keuangan Pemerintah Pusat Audited Tahun 2018," Kementerian Keuangan, Jakarta, 2019.
  27. Republik Indonesia, "Laporan Keuangan Pemerintah Pusat Audited Tahun 2017," Kementerian Keuangan, Jakarta, 2018
  28. Republik Indonesia, "Laporan Keuangan Pemerintah Pusat Audited Tahun 2016," Kementerian Keuangan, Jakarta, 2017.
  29. Republik Indonesia, Himpunan Rencana Kerja dan Anggaran Kementerian Negara/Lembaga (RKA-K/L)Tahun Anggaran 2019, Kementerian Keuangan, 2018. Pembendaharaan, Jakarta: Direktorat Jenderal Pembendaharaan 2010.