Juridicial Analysis of Treasurer Function as Internal Auditor Based on PERMENKEU No. 113/ PMK.05/ 2012 juncto
PERMENKEU No. 190/ PMK.05/2012
Rizki Amalia Fitriani, S. H., M. H1*, Henny Damaryanti, S. H., M. Hum1, Temmy Hastian, S. H., M. H1 , Dr. Siswadi, S. H., M. Hum1
1 Faculty of Law, Universitas Panca Bhakti, Pontianak, Indonesia
*Corresponding Author: [email protected]
Accepted: 15 March 2021 | Published: 1 April 2021
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Abstract: Provision of official travel costs to support perfomance improvements regulated through Permenkeu No. 113/ PMK. 05/2012 concerning Domestic Service Trips for State Officials, Civil Servants, And Non- Permanent Employee juncto PERMENKEU No. 190/ PMK.
05/2012 concerning Payment Methods in The Context of Implementing the State Budget has logical consequences or the function of the treasurer who acts as an internal auditor. This research is presented with a normative methods which provides an overview/description of the function of the treasurer who is the”keeper” in the use of state finances while at the same time placing the leadership element to supervise and policy makers regarding the use of the budget on official trips to fit ceiling that is owned. This intended as an accountable measure for maximizing the use of the state budget. However, the regulations regarding official travel in the PERMENKEU should be revised in accordance with the “ASN” Law which has exlicity changed the nomenclatur of “PNS” become “ASN.”.
Keywords: Internal Auditor, Permenkeu No. 113/PMK. 05/2012, Permenkeu No. 190/ PMK.
05/2012, Official Travel
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1. Introduction
The use of State finances that is appropiate and right on target is spearhead of indicators of perfomance appraisal of an institution, ministry service or equivalent such as the use of state finances that can be properly accounted for by referring to Permenkeu No. 113/ PMK. 05/2012 concerning Domestic Service Trips for State Officials, Civil Servants, And Non- Permanent Employee juncto PERMENKEU No. 190/ PMK. 05/2012 concerning Payment Methods in The Context of Implementing The State Budget.
Every year the State Revenue Expenditure Budget Regulates work programs and activities that function as capacity building to community service,including regulations regarding the state’s obligation to provide reimbursement cost to PNS or Aparatur Sipil Negara/ ASN(Indonesia, 2014) who go on official trips. This is an attempt by the government to improve the perfomance of ASN in order to provide full services to the community. On the other side, official travel carried out by ASN supervised by the leaders of the Service, Ministries or other equivalent institutions. The amountof budget that can be provided by the state to ASN has a reference in accordance with existing regulations.
Reference to the use of the budget that has been determined in Permenkeu No. 113/ PMK.
05/2012 concerning Domestic Service Trips for State Officials, Civil Servants, And Non- Permanent Employee juncto PERMENKEU No. 190/ PMK. 05/2012 concerning Payment Methods in The Context of Implementing The State Budget provides limits on the amountof the budget as well as a mechanism for accountability for financial statements so ASN doesn’t make mistakes
2. Literature Review
a. How is the payment mechanism for official travel for PNS atau ASN according to Permenkeu No. 113/ PMK. 05/2012 concerning Domestic Service Trips for State Officials, Civil Servants, And Non- Permanent Employee juncto PERMENKEU No. 190/ PMK.
05/2012 concerning Payment Methods in The Context of Implementing The State Budget?
Payment Mechanism for Official Travel for PNS atau ASN
Payment Mechanism based on PERMENKEU by [email protected]
Official travels according to Permenkeu No. 113/ PMK. 05/2012 concerning Domestic Service Trips for State Officials, Civil Servants, And Non- Permanent Employee juncto PERMENKEU No. 190/ PMK. 05/2012 concerning Payment Methods in The Context of Implementing The State Budget is an official trip across city and or inner city boundaries from the domicile to the destination, carrying out the task, and returning to the original domicile in the country. So that official travel can be divided into 2 types, namely:
1) Over the city limits;
2) In the city.
Meanwhile, official travel carried out in the city are less than or equal to 8(eight) hours and more than 8 (eight) hours. The implementation of official service travel is carried out in order1:
1) Implementations of duties and functions attached to the position;
2) Attending meetings, seminars, and the like;
3) Information (data-sharing);
4) Take official examination/ job examination;
5) Facing a civil servant health examiner panel or an appointed examining doctor, to obtain a doctor’s certificate regarding his health for purpose of his office;
6) Received treatment based on a doctor’s certificate because he was injured while doing his/her duty;
7) Receiving treatment based on the decision of the civil service examining board;
1 https://jdih.kemenkeu.go.id/fulltext/2012/113~PMK.05~2012Per.htm
8) Attending education equivalent to Diploma/ S1/ S2/ S3;
9) Attending education and training;
10) Pick up/ deliver to the burial place of the bodies of state officials/ civil servants who have died during an official travels; or
11) Pick up the/ deliver burial place of the dead civil servants from the last place of domicile to the city where the funeral is located.
Meanwhile, the costs included in the cost component of the Occupational Official Travel2 is:
1) Daily allowance (consisting of food , local transport and pocket money);
2) Transport cost (consisting of travel tickets, travel costs to station, bus teminal/port/airport and fees while turn and return;
3) Lodging cost (at the hotel or other places to stay);
4) Representation money (can be given only to state official, echelon I and echelon II);
5) Rent a vehicle in city (including driver’s fee, fuel, taxes)and or;
6) Cost of delivering/ picking up the body(includes: costs for pick - up/delivery, collection feesand transportation costs for the body).
In the payment mechanism with the reference to the parties involved, there are several function3 are:
1) The function of issuing ST ( Letter of Duty/ Assignment Letter ) and SPD (Official Travel Letter), assignment letter is the basis for carrying out an official travel. Issuance of a letter of assignment rests with the leadership to delegate appointed official stating the following information : in case of assignor, executor, time and place of task. After the existence of the ST, then SPD is issued to be implemented by an officer who has been appointed by the leadership, then it is used as valid document for processing payment of official travel expenses.
2) The function of implementing official travel, which is a function inherent in SPD executors, namely: State Officials, Civil Servants and Non Permanent Employees who carry out their duty.
3) The responsibility function , which is the related party is the Budget User Proxy and Commitment Maker Officer.
4) Thefunction SPM (Payment Order), while the related party is the Officer for the Signing of a Payment Order (PPSM), this position may not hold concurrent as PPK (Commitment Making Officer).
5) The paymen function, in the payment system for official travel expenses, the expenditure treasurer in appointed to receive, save, pay, administer and account for money for state expenditure needs at the ministry, institution, service, or work unit.
Flow of Official Travel Expenses4 such as:
The recipient of the right to submit a bill to the state for a commitment based on valid evidence to obtain payment, including:
1) A valid ST (Letterof Duty/ Assignment Letter) from the executing supervisor of the SPD (Official Travel Letter);
2 https://jdih.kemenkeu.go.id/fulltext/2012/113~PMK.05~2012Per.htm
3https://jdih.kemenkeu.go.id/fulltext/2012/113~PMK.05~2012Per.htm serta https://jdih.kemenkeu.go.id/fulltext/2012/190~PMK.05~2012Per.HTM
4 https://jdih.kemenkeu.go.id/fulltext/2012/190~PMK.05~2012Per.HTM serta https://jdih.kemenkeu.go.id/fulltext/2012/113~PMK.05~2012Per.htm
2) SPD that has been checked by treasurer and signed by the commitment making officer and official (according to the place of implementation/ destination of the official travel;
3) Airplane tickets, boarding passes, airport taxes and proof of payment for other modes of transportation;
4) List of real expenses;
5) Legal proof of payment for vehicle rental in the city in the form of receipts or other proof of payment issued by a business entity engaged in vehicle rental services and;
6) Proof of payment for hotels or other places to stay.
b. How is the function of the financial treasurer according Permenkeu No. 113/ PMK. 05/2012 concerning Domestic Service Trips for State Officials, Civil Servants, And Non- Permanent Employee juncto PERMENKEU No. 190/ PMK. 05/2012 concerning Payment Methods in The Context of Implementing The State Budget in carriyingout its functions?
Treasurer and Financial Manager
Treasurer financial reports are an important indicator in assesing the perfomance and achievement of an institution.(Yuniarsih, 2020) Therefore, financial reporting must also be supported by human resources who have quality capacity.(Mamahit et al., 2017) Moreover with stipulation of SAK ETAP, namely the Financial Accounting Standarts for Entities without Public Accountability as a guideline for the preparation of financial reports in 2009 which was validated by the government made various facilities in preparing financial reports according to standarts.(Mulyaga, 2016)
3. Methodology
The Normative Research Methodologies
The normative method is also called doctrinal and then it is increasingly developing in Indonesia to have a point of view through literature review which refers to positivism.(Diantha, 2017) This legal reearch method serves to answer the problem formulation descriptively and analytically through a normative juridicial approach.
Normative legal research uses library research to find secondary data through primary, secondary and tertiary legal materials.(Soetandyo Wgnosoebroto, 2016). Meanwhile, the data analysis was processed qualitatively, without numbers, statistical formulas or mathematics.
Law science is known for its very distinctive characteristics(Marzuki, 2009) including:
1) Perscriptive regarding the objectives of law, values of justice, validity of legal rules, legal concepts and norms and application.
2) Applied, hich sees the science of law based on a stipulation of standard operatin procedures, provisions and limits/ signs in the implementation of a legal rule.
4. Conclusion
Payment of official travel cost regulated through Permenkeu No. 113/ PMK. 05/2012 concerning Domestic Service Trips for State Officials, Civil Servants, And Non- Permanent Employee juncto PERMENKEU No. 190/ PMK. 05/2012 concerning Payment Methods in The Context of Implementing The State Budget provided procedures before expenses are given. Then, existence of a financial treasurer in managing and preparing financial reports according to Permenkeu No. 113/ PMK. 05/2012 concerning Domestic Service Trips for State Officials, Civil Servants, And Non- Permanent Employee juncto PERMENKEU No. 190/
PMK. 05/2012 concerning Payment Methods in The Context of Implementing The State Budget assign the function of treasurer as internal auditor examining the completeness of the required documents before paying official travel expenses.
5. Gratitude Note
Researchers would like to thank the almighty God Jesus Christ for giving grace in all research process and life, Dr. Purwanto, S. H., M. Hum as The Chancellor /Head of Universitas Panca Bhakti – Pontianak, especially Mrs. Henny Damaryanti, S. H., M. Hum as Dean Faculty of Law who have supported this research with strategic policies in financial during the research process, so that our team can complete this research. And also thanks to Asian Scholars Network that kindly answers our questions and any help during International Conference/ 2nd IMCEST2021.
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