Analisis Full Costing Pada Output Program Layanan Pengelolaan Pembiayaan Tahun Anggaran 2018-2019

Authors

  • Agus Sunarya Sulaeman Politeknik Keuangan Negara STAN
  • Yasmin Putri Maharani Politeknik Keuangan Negara STAN

DOI:

https://doi.org/10.26740/jpsi.v5n1.p6-12

Keywords:

Kinerja, Full Costing, Utang

Abstract

Penganggaran Berbasis Kinerja (PBK) merupakan suatu usaha untuk mengkaitkan antara kinerja yang dicapai dengan biaya yang dikeluarkan. Pembiayaan APBN merupakan program yang dilakukan oleh Direktorat Jenderal Pengelolaan Pembiayaan dan Risiko (DJPPR), Kementerian Keuangan. Dengan mengambil data rincian anggaran DJPPR seperti DIPA, KAK, dan RKAKL dapat dihitung berapa total biaya (full cost) yang diperlukan untuk pelaksanaan pembiayaan APBN. Di DJPPR output program terkait hal tersebut adalah Output Program Layanan Pengelolaan Pembiayaan. Pada penelitian ini akan dihitung full cost dari output program tersebut, dengan cara mengklasifikasikan biaya-biaya terkait ke dalam biaya langsung dan biaya tidak langsung. Kemudian biaya-biaya tersebut dialokasikan untuk memperoleh total cost (full cost) dari output program. Berdasarkan hasil penelitian ini diperoleh total cost (full cost) dari Output Program Layanan Pengelolaan Pembiayaan pada TA 2018 sebesar Rp71.449.847.389,00 dan TA 2019 sebesar Rp69.368.854.183,00. Berdasarkan perhitungan full cost tersebut, dapat diperoleh satuan biaya untuk setiap rupiah utang yang diperoleh. Hasilnya menunjukkan bahwa pada satuan biaya dari TA 2018 ke TA 2019 terdapat tren yang menurun sebesar negatif 14,82%. Selain itu, walau perkembangan utang yang meningkat tetapi DJPPR mampu menurunkan total biayanya. Hal ini menunjukkan bahwa DJPPR dapat mencapai target output dengan biaya yang efisien.

References

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www.djppr.kemenkeu.go.id diakses 21 Juli 2020.

https://www.djppr.kemenkeu.go.id/uploads/files/dmodata/in/6Publikasi/7Strategi_Utang/7aReview/DPR%20Q4_2018.pdf diunduh tanggal 21 Juli 2020.

https://www.djppr.kemenkeu.go.id/uploads/files/dmodata/in/6Publikasi/7Strategi_Utang/7aReview/DPR%20Q4%202019.pdf diunduh tanggal 21 Juli 2020.

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Published

2020-12-17

Issue

Vol. 5 No. 1 (2020): November 2020

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