Analisis Pengujian dan Pembayaran Berdasarkan Perintah Pejabat Pembuat Komitmen (PPK) di Biro Umum Setda Provinsi Papua Tengah
DOI:
https://doi.org/10.1610/fzhcdv88Kata Kunci:
pengujian, pembayaran, PPK, keuangan daerah, Papua TengahAbstrak
Penelitian ini bertujuan untuk menganalisis sistem pengujian dan pembayaran berdasarkan perintah Pejabat Pembuat Komitmen (PPK) di Biro Umum Sekretariat Daerah Provinsi Papua Tengah. Permasalahan utama yang dikaji adalah kesesuaian pelaksanaan prosedur pengujian dan pembayaran dengan peraturan perundang-undangan yang berlaku serta efektivitasnya dalam mendukung tata kelola keuangan daerah. Metode penelitian yang digunakan adalah deskriptif kualitatif melalui studi dokumen, observasi, dan wawancara dengan pihak terkait. Hasil penelitian menunjukkan bahwa proses pengujian dan pembayaran di Biro Umum secara umum telah dilaksanakan sesuai dengan Peraturan Menteri Keuangan dan ketentuan pengelolaan keuangan daerah. Namun demikian, ditemukan beberapa kendala berupa keterlambatan dalam penyelesaian administrasi, keterbatasan sumber daya manusia, serta kurangnya pemanfaatan sistem informasi keuangan secara optimal. Temuan ini menegaskan pentingnya peningkatan kapasitas aparatur, penyederhanaan alur administrasi, dan pemanfaatan teknologi digital untuk mempercepat proses pengujian serta pembayaran. Dengan demikian, penguatan tata kelola keuangan di tingkat daerah dapat lebih transparan, akuntabel, dan efektif dalam mendukung pembangunan di Provinsi Papua Tengah.
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Hak Cipta (c) 2025 Beatrick Rombe, Amir Jaya, Sita Yubelina Sabandar (Penulis)
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