Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Vol 5, No 2 (2021)

Manajemen Kas Pemerintah: Implementasi Kartu Kredit Pemerintah dalam Pembayaran Belanja Negara

Agus Sunarya Sulaeman (Politeknik Keuangan Negara STAN)
Rizky Ridho Dwinanda (Politeknik Keuangan Negara STAN)



Article Info

Publish Date
30 Sep 2021

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.  AbstrakPenelitian 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.

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Journal Info

Abbrev

jraam1

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Journal of Research and Applications: Accounting and Management (JRAAM) is published by the Accounting Department State Polytechnic of Malang. This journal is intended as a forum to exchange ideas, research, and studies as well as a channel of information for the purpose of development and ...