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

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. 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.

Copyrights © 2021






Journal Info

Abbrev

JRAAM

Publisher

Subject

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

Description

Focus and Scope The editorial board accepts applied research articles in accounting management. Applied research article requires in depth study about the implementation or development of (new) model (system/application) in specific context (case studies), in these following areas: Financial ...