Review of the Fund Disbursement Process at the Public Service Agency of the Politechnic of State Finance STAN (Case Study of Teaching Honorarium Payment in 2023)

Satria Adhitama, Beta Andri Anggiano Uliansyah, Bayu Augustee Bartholdi, Yhoganjaya Yhoganjaya

Abstrak


The implementation of training at the Politechnic of State Finance STAN (PKN STAN) has led to administrative issues, particularly in the form of delayed honorarium payments to trainers. This delay not only affected the financial situation of the trainers but also had the potential to lower motivation and reduce the quality of teaching. This study aims to explore the process of disbursing funds to the public service agency at the Politechnic of State Finance STAN (PKN STAN), specifically regarding the payment of honorariums in the 2023 budget year. A qualitative approach was used, with data collected through in-depth interviews with individuals directly involved in the honorarium disbursement process. The results revealed that the delay in payments was caused by limited human resources in the Service and Business Development Unit, which handles business services. The increased number of trainings was not matched by adequate staff, leading to delays in processing administrative documents. Additionally, the business process burdened a single officer with all stages of training, causing an imbalance in workload and further delays. The study recommends adding more staff and improving the business process by separating tasks before and after training to enhance the efficiency of honorarium disbursement.


Kata Kunci


BLU; Payment Delay; PKN STAN

Teks Lengkap:

PDF

Referensi


Alwi, E. A. (2024). Analisis pemberian kompensasi dalam meningkatkan kinerja karyawan pada Swalayan Nana Jaya Kendari. Business UHO: Jurnal Administrasi Bisnis, 9(01), 154–175.

Androniceanu, A. (2021). Transparency in public administration as a challenge for a good democratic governance. Revista» Administratie Si Management Public «(RAMP), 36, 149– 164.

Bigg, R. J. (2023). On Keynes. In Alvin Hansen: Seeking a Suitable Stabilization-An Academic Biography (pp. 253–287). Springer.

Gurdal, T., Aydin, M., & Inal, V. (2021). The relationship between tax revenue, government expenditure, and economic growth in G7 countries: new evidence from time and frequency domain approaches. Economic Change and Restructuring, 54, 305–337.

Jalles, J. T. (2021). Dynamics of government spending cyclicality. Economic Modelling, 97, 411– 427.

Kanshabe, S., Twebaze, R., & Barigye, E. (2024). Teacher Renumeration and Job Satisfaction in Private Secondary Schools: A Case Study in Kakoba, Mbarara City South Division. East African Journal of Education Studies, 7(3), 360–370.

Karina, A. (2022). Pengaruh Good Badan Layanan Umum Governance Bidang Kesehatan Terhadap Transparansi Keuangan Implikasinya Kepada Efisiensi Belanja. Universitas Hasanuddin.

Kisuko, A., Githui, T., & Kweyu, M. (2022). Public Resource Utilization and Efficiency of Service Delivery of the County Governments in Kenya: A Case of Machakos County. Journal of Public Policy & Governance, 6(1).

Liawan, C. (2018). Analisis penggunaan Dana badan layanan umum daerah (BLUD) pada rumah sakit umum daerah sele be solu Kota Sorong. Jurnal Pitis AKP, 3(1), 27–38.

Nadilla, T., Basri, H., & Fahlevi, H. (2016). Identifikasi Permasalahan Penerapan Pola Pengelolaan Keuangan Badan Layanan Umum Daerah (PPK BLUD)-Studi Kasus Pada Rumah Sakit Permata dan Rumah Sakit Berlian. Jurnal Administrasi Akuntansi: Program Pascasarjana Unsyiah, 5(2).

Rheny, R., Elita, R. F. M., & Perbawasari, S. (2021). The Impact of Remuneration Policy on Increasing Lecturer’s Motivation and Performance at Universitas Padjadjaran. Jurnal Manajemen Pelayanan Publik, 5(1), 44–58.

Rizky, G., Hildawati, H., Judijanto, L., Jumiono, A., Syafruddin, S., Kusmayadi, Y., Puspadewi, E., Pradhita, Y., Laksono, R. D., & Wibowo, S. E. (2024). Dasar-Dasar Manajemen Sumber Daya Manusia: Konsep, Teori, dan Penerapannya dalam Organisasi. PT. Sonpedia Publishing Indonesia.

Romadhoni, S. N. U., & Widyawati, N. (2024). LAPORAN MAGANG-PROSES ADMINISTRASI PERBENDAHARAAN NEGARA DALAM PENERBITAN BAR REKENING DAN NOTA KONFIRMASI PENERIMAAN NEGARA PADA KPPN SURABAYA I.

Ruben, B. D., De Lisi, R., & Gigliotti, R. A. (2023). A guide for leaders in higher education: Concepts, competencies, and tools. Taylor & Francis.

Silalahi, B. A., Sihombing, M., & Isnaini, I. (2022). Analisis Implementasi Pola Pengelolaan Keuangan Badan Layanan Umum Daerah pada Rumah Sakit Umum Daerah Dr. RM. Djoelham Binjai. PERSPEKTIF, 11(1), 160–168.

Sisran, S. (2024). Accountability of Madrasah’s Headmaster in Management of Education Financing. Al-Miskawaih: Journal of Science Education, 3(1), 509–524.

Syahromi, M., & Cheisviyanny, C. (2020). Analisis kinerja keuangan sebelum dan sesudah penerapan pola pengelolaan keuangan badan layanan umum di Universitas Negeri Padang. Jurnal Eksplorasi Akuntansi, 2(2), 2839–2860.

Undang, G., Heri, H., Suhendar, D., Nuryani, E., Sulaeman, A., Dhina, M. A., & Darmawan, A. (2023). Policy reformulation action-cycle framework (PRACYF): A case study decentralization and regional autonomy policy in North Sumatra Province. Jurnal Manajemen Pelayanan Publik, 6(2), 65–83.

Waluyo, B. (2014). Analisis permasalahan pada implementasi pola pengelolaan keuangan badan layanan umum. Jurnal Infoartha, 3(12), 27–38.

Weinzierl, M. (2024). Richard A. Musgrave (1910–2007). The Palgrave Companion to Harvard Economics, 427–452.

Zakaria, S., Albart, N., Supriadi, Y. N., Santoso, A., & Judijanto, L. (2023). Analysis Of The Influence Of HR Competency, Implementation Of The Regional Financial Accounting System And Internal Control System On The Quality Of The Regional Government’s Financial Reports In East Lombok Regency. Jurnal Manajemen Pelayanan Publik, 7(2), 408–428.




DOI: https://doi.org/10.24198/jmpp.v9i2.62032

Refbacks

  • Saat ini tidak ada refbacks.




 Jurnal Manajemen Pelayanan Publik Indexed By:

Google Scholar  Bielefeld Academic Search Engine (BASE) WorldCat Indonesia One Search          
 

 

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