RAHMAH DIAN, ANNISA (2024) KEWENANGAN PANITIA URUSAN PIUTANG NEGARA DALAM PENGURUSAN PIUTANG MACET DI KANTOR PELAYANAN KEKAYAAN NEGARA DAN LELANG (KPKNL) SERANG BERDASARKAN PERATURAN PEMERINTAH REPUBLIK INDONESIA NOMOR 28 TAHUN 2022 TENTANG PENGURUSAN PIUTANG NEGARA OLEH PANITIA URUSAN PIUTANG NEGARA. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
State receivables are one of the important assets in state financial management, but their management is often faced with various problems. Therefore, the State Receivables Affairs Committee (PUPN) was formed, which is operationally carried out by the State Wealth and Auction Service Office (KPKNL) in the state receivables section. This research will analyse two main focuses related to how the implementation of the authority of the State Receivables Affairs Committee and what are the inhibiting factors in the management of bad debts at the Serang State Wealth and Auction Service Office (KPKNL) based on Government Regulation Number 28 of 2022 concerning the Management of State Receivables by the State Receivables Affairs Committee. The theories used in this research are the theory of authority and the theory of state financial management. The method used is the empirical juridical approach method with a qualitative and descriptive type of research. The data sources used are primary and secondary data. The results of this study, PUPN at KPKNL Serang in managing bad debts has carried out acceptance of receivables management, summoning the debtor, issuing various documents related to the management of state receivables, collection by forced letters, to settlement of receivables by issuing a Statement of State Receivables Paid (SPPNL) or Temporary Uncollectible Receivables (PSBDT). PUPN successfully completed 35 out of 58 BKPN recorded in the fourth quarter of 2023. Obstacles faced by PUPN include file discrepancies, deceased receivable owners, and address updates. The conclusion is that PUPN has exercised its authority in accordance with Article 7 of Government Regulation Number 28 of 2022, although it still experiences several obstacles so that it has not reached the annual target. Suggestions to improve effectiveness include improved communication, the use of integrated systems, human resource training, cooperation with other institutions, and the active role of government officials.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Piutang negara menjadi salah satu aset penting dalam pengelolaan keuangan negara, namun pengurusannya seringkali dihadapkan pada berbagai masalah. Maka dibentuk Panitia Urusan Piutang Negara (PUPN) yang secara operasional dilaksanakan oleh Kantor Pelayanan Kekayaan Negara dan Lelang (KPKNL) pada bagian seksi piutang negara. Penelitian ini akan menganalisis dua fokus utama terkait bagaimana pelaksanaan kewenangan Panitia Urusan Piutang Negara dan apa faktor penghambat dalam pengurusan piutang macet di Kantor Pelayanan Kekayaan Negara dan Lelang (KPKNL) Serang berdasarkan Peraturan Pemerintah Nomor 28 Tahun 2022 tentang Pengurusan Piutang Negara oleh Panitia Urusan Piutang Negara. Teori yang digunakan dalam penelitian ini adalah teori kewenangan dan teori pengelolaan keuangan negara. Metode yang dipakai adalah metode pendekatan yuridis empiris dengan jenis penelitian kualitatif dan bersifat deskriptif. Sumber data yang digunakan yaitu data primer dan sekunder. Hasil dari penelitian ini, PUPN di KPKNL Serang dalam melakukan pengurusan piutang macet telah melaksanakan penerimaan pengurusan piutang, pemanggilan terhadap penanggung utang, penerbitan berbagai dokumen terkait pengelolaan piutang negara, penagihan dengan surat paksa, hingga penyelesaian piutang dengan menerbitkan Surat Pernyataan Piutang Negara Lunas (SPPNL) atau Piutang Sementara Belum Dapat Ditagih (PSBDT). PUPN berhasil menyelesaikan 35 dari 58 BKPN yang tercatat dalam triwulan IV tahun 2023. Faktor penghambat yang dihadapi oleh PUPN antara lain ketidaksesuaian berkas, pemilik piutang yang telah meninggal, dan ketidakupdatean alamat. Kesimpulannya adalah PUPN telah menjalankan kewenangannya sesuai dengan Pasal 7 Peraturan Pemerintah Nomor 28 Tahun 2022, walaupun masih mengalami beberapa hambatan sehingga belum mencapai target tahunan. Saran untuk meningkatkan efektivitas, diperlukan perbaikan komunikasi, penggunaan sistem terintegrasi, pelatihan SDM, kerjasama dengan lembaga lain, dan peran aktif pejabat pemerintahan. | |||||||||
| Uncontrolled Keywords: | Authority, bad debts, KPKNL Serang Kewenangan, piutang macet, KPKNL Serang | |||||||||
| Subjects: | K Law > K Law (General) K Law > KZ Law of Nations |
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| Divisions: | 01-Fakultas Hukum 01-Fakultas Hukum > 74201-Program Studi Ilmu Hukum |
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| Depositing User: | Annisa Rahmah Dian | |||||||||
| Date Deposited: | 12 Aug 2024 16:42 | |||||||||
| Last Modified: | 12 Aug 2024 16:42 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/39599 |
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