Implementasi Kebijakan Sertifikasi Bendahara di Kantor Pelayanan Perbendaharaan Negara Medan II

Abstract

This study aims to analyze the implementation of the treasurer certification policy in the APBN management work unit at KPPN Medan II. This study uses a qualitative approach where the researcher is the key instrument, the data collection technique is trangulation (observation, interviews, and documentation), the data obtained tend to be qualitative data, the data analysis is qualitative, and the results of qualitative research are to understand the meaning and construct phenomena. implementation of the treasurer certification policy. The results of the study indicate that the implementation of the treasurer certification policy has not yet reached the ideal condition, namely the achievement of all certified treasurers no later than 4 years since Presidential Regulation Number 7 of 2016 concerning Certification of Treasurers of the State Budget Management Work Unit comes into force. This is due to inconsistencies in policy implementation due to the non-compliance of the Head of the Work Unit in fulfilling the commitments in the Statement of Ability for the Treasurer to take the treasurer certification at the first opportunity. In addition, the incentive indicator is also one of the inhibiting factors for treasurers from participating in treasurer certification because treasurers feel that the workload, risks, and responsibilities are not balanced with the rewards received and the treasurer's career path is unclear.

Implementasi Kebijakan Proses Perencanaan Dan Penganggaran Pada Biro Sistem Informasi, Perencanaan Dan Pengembangan Universitas Sumatera Utara Medan

“…Tanpa adanya fungsi perencanaan, fungsi-fungsi manajemen yang lainnya, seperti pengorganisasian, pengontrolan dan pengarahan tidak dapat berjalan dengan baik. Sehingga dapat dikatakan perencanaan yang baik akan mencapai tujuan dari suatu kegiatan atau aktivitas yang telah direncanakan (Lubis et al, 2021;Endang et al, 2021) Dengan demikian landasan dasar perencanaan adalah kemampuan manusia untuk memilih alternatif masa depan yang dikehendakinya dan mengarahkan daya upayanya untuk mewujudkan masa depan yang dipilihnya dalam hal ini manajemen yang akan diterapkan seperti apa. Sehingga dengan dasar itulah maka suatu rencana itu akan terealisasi dengan baik (Sinulingga et al, 2018).…”

Accountability of Account Administration for Confiscated Fund from Criminal Cases: A Perspective of Institutional Isomorphism

“…1/2004 on State Treasury and Law No. 15 / 2004 concerning Audit of State Finance Management and Responsibility (Lubis et al, 2021). One of the derivatives of these various laws is the Regulation of the Minister of Finance of the Republic of Indonesia Number 182/PMK.05/2017 concerning the Management of Accounts Owned by Scope Work Units of State Ministries/Institutions (Kemenkeu, 2017).…”