Article Sidebar

Download
PDF
Statistic
Read Counter : 181 Download : 138

Downloads

Download data is not yet available.

Main Article Content

Abstract

The determination of the functional position of treasurer which combines the duties of the treasurer with the Commitment-Making Officer (PPK) and Payment Instruction Signing Officer (PPSPM) has blurred the function of "comptable" as part of the duties of the CFO (Chief Financial Officer) and "ordonateur" as part of the duties of COO (Chief Operational Officer). This paper seeks to answer research questions about how the functional position of treasurer should be defined so that it is in accordance with the intent of the State Treasury Law, the nature of the position, the order of professional responsibilities, and the family of positions. So that the position of treasurer becomes more in line with best treasury management practices. This research was conducted in the realm of financial management of the Indonesian state budget. By using qualitative descriptive research methods, we found that: the nature of the treasurer's work is expertise and independence, has extensive knowledge in the field of state financial management, behaves professionally, according to the law is responsible to the CFO, and the treasurer's field of duties needs to be made broader so that larger workload. The implications of this research are that the position of treasurer is more in line with the intent of the state treasury law, the scope of his duties adopts best practice treasury management, the nature of the work is more focused, and his career development is not hampered.

Keywords

Functional Position Of Treasurer Career Of Civil Servants Treasury Management Comptabel And Ordonatur Duties Functional Officer

Article Details

Creative Commons License

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

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

How to Cite
Sumantri, J., & Fuady, M. S. (2024). The Concept of Government Treasurer: Indonesia Case Study . Ilomata International Journal of Management, 5(1), 157-177. https://doi.org/10.52728/ijjm.v5i1.1037

References

  1. Afifah, Y. dan D. M. (2013). Analisis Pelaksanaan Sistem Akuntansi Instansi (SAI) pada Kementerian Perumahan Rakyat. In Fakultas Ekonomi Universitas Indonesia, Kampus UI Depok Jawa Barat.
  2. Agus, P. (2012). Kunci Kualitas Pelaksanaan Anggaran: Persiapan Memadai”. http://www.bppk.depkeu.go.id
  3. Bragg, S. (2013). The difference between a controller and a comptroller. https://www.accountingtools.com
  4. Candra, D. (2015). Penyebab Selisih Pembukuan Bendahara dengan UAKPA pada saat rekonsiliasi internal (Bagian satu dan dua. http://www.bppk.kemenkeu.go.id/publikasi/artikel
  5. C.G.M.A. (2017). Treasury And Cash Management Essentials, CGMA (Chartered Global Management Accountant. https://competency.aicpa.org
  6. Choirunisah, F. (2008). Faktor-faktor yang mempengaruhi kualitas informasi laporan keuangan yang dihasilkan sistem akuntansi instansi. Tesis UGM.
  7. Coccia, M. (2018). The Fishbone diagram to identify, systematize and analyze the sources of general purpose Technologies. Journal of Social and Administrative Sciences, 4(4), 291–303.
  8. Creswell, J. W. (2013). Qualitative Inquiry and Research Design: Choosing Among Five Approaches. In Diterjemahkan oleh Saifuddin Zuhri Qudsy. Pustaka Pelajar (Third).
  9. D.J.P.B.N. (2017). Slide Presentasi-Sharing Session Jabatan Fungsional Pengelola Perbendaharaan dan Pranata Keuangan.
  10. Hendrawan, S. D. (2016). Sertifikasi Bendahara: Meningkatkan Kompetensi, Mengoptimalkan Kualitas Pengelolaan Keuangan Negara.
  11. Horne, V. J. C. V., & Wachowicz, J. M. (2014). Fundamentals of financial management. Pearson Education.
  12. Komarasari, W. (2017). Pengaruh Kapasitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi dan Pengendalian Intern Akuntansi Terhadap Keterandalan Pelaporan Keuangan Daerah (Pada SKPD Kabupaten Bantul Bagian Akuntansi dan Keuangan. Prodi Akuntansi UPY.
  13. L.G.S.P. (2009). USAID (United States Agency for International Development. In RTI (Research Triangle Institute), dan ICMA (International City/County Management Association.
  14. May, M. (2017). When Does My Small Business Need A Financial Controller? http://acuity.co
  15. Megantara, A., & Iskandar, D. K. S. (2006). Manajemen Perbendaharaan Pemerintahan Aplikasi Di Indonesia. In Lembaga Pengkajian keuangan Publik dan Akuntansi Pemerintah Badan Pendidikan dan Pelatihan Keuangan Departemen Keuangan RI.
  16. Mezak, M. H. (2006). Jenis, Metode dan Pendekatan dalam Penelitian Hukum. Law Review. Fakultas Hukum Universitas Pelita Harapan, V(3).
  17. Muhammad, F. (2016). Modernisasi Administrasi Publik untuk Peningkatan Daya Saing, dalam Antologi Administrasi Publik dan Pembangunan. Jatim. Universitas Brawijaya Press.
  18. Mukhtaromin. (2011). Modul Pembukuan Bendahara Pengeluaran. Bogor. Pusdiklat Anggaran dan Perbendaharaan. Kementerian Keuangan.
  19. Mulyati, L. S. (2017). Dalam “Profesi Bendahara Merupakan Jiwa Semua Jabatan Fungsional.” http://bpsdm.pu.go.id/bacaberita-profesi-bendahara-merupakan-jiwa-semua-jabatan-fungsional1
  20. Nasution, A. (2008). Perbaikan Pengelolaan Keuangan Negara dalam Era Reformasi. Badan Pemeriksa Keuangan Republik Indonesia.
  21. Nurdiono. (2016). Tata Kelola dan Peran Akuntan dalam Mewujudkan Kualitas LKPD.
  22. Nurmantu, S. (2005). Pengantar perpajakan. Yayasan Obor Indonesia.
  23. Ogilvie, J. (2002). Exchequered history. http://www.cimaglobal.com/Documents/ImportedDocuments/CI_june_02_p26-27.pdf
  24. Primayana, K. H., Atmadja, A. T., & Darmawan, N. A. S. (2014). Pengaruh Kapasitas Sumber Daya Manusia, Pengendalian Intern Akuntansi, Pemanfaatan Teknologi Informasi, dan Pengawasan Keuangan Daerah Terhadap Keterandalan Pelaporan Keuangan Pemerintah Daerah (Studi Pada Pemerintah Daerah Kabupaten Buleleng. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi, S1, 2 1.
  25. Racz, L. (2010). Fiscal Affairs in Medieval Europe. Annales U. Sci. Budapestinensis Rolando Eotvos Nominatae, 51, 239.
  26. Rahmawati, R., Sutopo, B., Mumpuni, M., & Djamaluddin, S. (2016). Model Pembelajaran Berbasis E-Learning dalam rangka Meningkatkan Kompetensi dan Profesionalisme Bendahara Pengeluaran di Lingkungan Pemerintah Daerah. Jurnal Akuntansi, 17(1).
  27. Ramon, D. (2014). Pengaruh Sistem Pengendalian Intern Terhadap Akuntabilitas Keuangan (Studi Empiris Pada Inspektorat Kota Se Provinsi Sumatera Barat. Jurnal Akuntansi, 2(2).
  28. Reksodiputro, M. (2013). Perenungan Perjalanan Reformasi Hukum-Cetakan Pertama. Komisi Hukum Nasional RI.
  29. Rothberg, A. F. (2011). CFO vs. Controller: Understanding the Differences. CFO (Chief Financial Officer. http://www.cfoedge.com/resources/articles/CFO-Edge-CFO-vs-Controller.pdf
  30. Samudera, B. (2015). Perbandingan Lembaga Negara Antara Badan Pemeriksa Keuangan (BPK) dengan Comptroller and Auditor-General of India. Universitas Padjajaran.
  31. Saputra, F. (2015). Kedudukan Bendahara Pasca Berlakunya Undang-Undangnomor 1 Tahun 2004 Tentang Perbendaharaan Negara. Fakultas Hukum Universitas Airlangga, Yuridika, 30(3), 285–306. https://doi.org/10.20473/ydk.v30i3.1888
  32. Saputra, F. (2016). Kedudukan Bendahara Pasca Undang-Undang Nomor 1 Tahun 2004 Tentang Perbendaharaan Negara Indonesian. Treasury Review, 1(3), 19–34.
  33. Setiawati, Y. (2017). Slide Presentasi-Kebijakan Pemenuhan Kebutuhan Jabatan Fungsional tertentu. Badan Kepegawain Negara.
  34. Soeriaatmadja, A. (2010). Kompendium Bidang Hukum Keuangan Negara. Badan Pembinaan Hukum Nasional Kementerian Hukum dan HAM.
  35. Soerodjo, I. (2016). The Development of Indonesian Civil Law. Scientific Research Journal (SCIRJ, IV(ue IX).
  36. Sonata, D. L. (2014). Metode Penelitian Hukum Normatif dan Empiris: Karakteristik Khas dari Metode Meneliti Hukum. Fiat Justisia Jurnal Ilmu Hukum, 8(1).
  37. Soriano, J. (2015). What is the difference between treasury management and financial management? https://www.quora.com
  38. Stanton, J. (2015). Decentralisation and empowerment under the coalition government: An empirical study of local councils in London. Journal of Planning and Environment Law, 9, 978–993. https://www.scopus.com/inward/record.uri?eid=2-s2.0-84941073243&partnerID=40&md5=0be92917d8229d3a03b8910c86ad8974
  39. Sujanto, S. (2012). Naskah Keterangan Ahli “Kasus Pembelian Saham PT Newmont Nusa Tenggara Oleh Pemerintah.
  40. Taylor, J. G., & Xiaoyun, L. (2012). China’s changing poverty: A middle income country case study. Journal of International Development, 24(6), 696–713. https://doi.org/10.1002/jid.2862
  41. Treasurer - Roles & Responsibilities. (2013). Published by Mr. Sanjay Patra on behalf of Financial Management Service Foundation. NPO Governance Tool Box Series, 2(ue 4).
  42. University Canterbury. (2017). Treasury Management Framework v (3.00, p. 4–262).
  43. Untary, N. R., & Ardiyanto, M. D. (2015). Pengaruh Sistem Informasi Akuntansi, Sistem Pengendalian Intern dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Daerah dengan Faktor Eksternal Sebagai Pemoderasi (Studi Kasus Pada Pemerintah Daerah Kabupaten Magelang.
  44. Vitug, G. (2015). Controller vs Treasurer: Who Does Your Business Need? http://www.dvphilippines.com.
  45. Weygandt, J. J., Kimmel, P. D., & Kieso, D. E. (2013). Accounting Principles (11th ed.). John Wiley and Sons.
  46. Yaker, F., Israel, & Pattanayak, S. (2010). Treasury Single Account: Concept, Design, and Implementation Issues. IMF Working Papers, 1–45. https://ssrn.com/abstract=1627078.
  47. Yudianta, E., Agus, G., & Erawati, N. M. A. (2012). Pengaruh Sumber Daya Manusia Teknologi Informasi dan Pengendalian Intern terhadap Kualitas Laporan Keuangan. E-Jurnal Akuntansi Universitas Udayana.