PERANCANGAN STANDARD OPERATING PROCEDURE (SOP) PENATAUSAHAAN PENGADAAN DAN PERSEDIAAN BAHAN PANGAN: STUDI KASUS DAPUR BGN CEMPAKA PUTIH TIMUR 02

SHIFA APRILIA, . (2026) PERANCANGAN STANDARD OPERATING PROCEDURE (SOP) PENATAUSAHAAN PENGADAAN DAN PERSEDIAAN BAHAN PANGAN: STUDI KASUS DAPUR BGN CEMPAKA PUTIH TIMUR 02. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Dapur Badan Gizi Nasional (BGN) SPPG Cempaka Putih Timur 02 merupakan satuan pelayanan yang menyelenggarakan Program Makan Bergizi Gratis (MBG) bagi sekitar 2.316 hingga 2.325 Penerima Manfaat setiap hari, tersebar pada lima lembaga pendidikan dan delapan posyandu balita. Sebagai satuan pelayanan yang baru beroperasi sejak awal Oktober 2025, proses penatausahaan pengadaan dan persediaan bahan pangan pada SPPG ini masih mengacu pada Petunjuk Teknis Badan Gizi Nasional secara umum dan belum didukung oleh Standard Operating Procedure (SOP) tertulis yang secara khusus mengatur alur kerja, pembagian tugas, serta dokumen pendukung. Proyek ini bertujuan merancang SOP penatausahaan pengadaan dan persediaan bahan pangan yang sesuai kebutuhan operasional Dapur BGN Cempaka Putih Timur 02 guna meningkatkan efektivitas, efisiensi, ketertiban administrasi, dan akuntabilitas. Metode yang digunakan adalah pendekatan kualitatif deskriptif yang dimodifikasi dari metode Research and Development (R&D) Sugiyono, meliputi tiga tahap utama, yaitu analisis kebutuhan, perancangan SOP, dan validasi SOP. Data dikumpulkan melalui observasi langsung dan wawancara kepada lima informan kunci, yaitu Kepala SPPG, Akuntan, Ahli Gizi, Asisten Lapangan, dan staf yang menjalankan fungsi administratif persediaan, kemudian dianalisis menggunakan teknik open coding dan axial coding. Hasil proyek berupa dokumen SOP yang tersusun dalam empat bagan, yaitu Pengajuan dan Otorisasi Pembelian Bahan Pangan, Penerimaan dan Pemeriksaan Bahan Pangan, Pengelolaan dan Pengeluaran Persediaan Bahan Pangan, serta Stock Opname, Otorisasi Pembayaran, dan Pelaporan, yang menjawab kesenjangan seperti rangkap fungsi Akuntan, inkonsistensi penanggung jawab stock opname, dan minimnya dokumen pendukung baku. Proyek ini juga menghasilkan luaran tambahan berupa rekomendasi formulir evaluasi pemasok, standardisasi keterangan transfer, penyimpanan dokumen kontrak, dan digitalisasi kartu stok. Tersedianya SOP ini memberikan implikasi praktis berupa pedoman kerja baku, penguatan pemisahan fungsi, dan kejelasan tanggung jawab, serta implikasi teoretis berupa penguatan relevansi Stewardship Theory dalam menjelaskan akuntabilitas pengelolaan sumber daya publik pada satuan pelayanan gizi yang baru terbentuk. Kata Kunci: Standard Operating Procedure, Penatausahaan Persediaan, Pengadaan Bahan Pangan, Akuntabilitas Sektor Publik, Satuan Pelayanan Pemenuhan Gizi ***** The BGN Kitchen at SPPG Cempaka Putih Timur 02 is a service unit implementing the Free Nutritious Meal Program (Program Makan Bergizi Gratis/MBG), serving approximately 2,316 to 2,325 beneficiaries daily across five educational institutions and eight integrated health posts (posyandu). As a service unit that has only operated since early October 2025, its procurement and inventory administration processes still generally refer to the National Nutrition Agency's technical guidelines and have not yet been supported by a written Standard Operating Procedure (SOP) that specifically regulates workflows, task division, and supporting documents. This project aims to design a procurement and inventory administration SOP suited to the operational needs of the BGN Kitchen Cempaka Putih Timur 02 to improve effectiveness, efficiency, administrative order, and accountability. The method used is a descriptive qualitative approach modified from Sugiyono's Research and Development (R&D) method, comprising three main stages: needs analysis, SOP design, and SOP validation. Data were collected through direct observation and interviews with five key informants, namely the Head of SPPG, the Accountant, the Nutritionist, the Field Assistant, and the staff performing the inventory administrative function, then analyzed using open coding and axial coding techniques. The project resulted in an SOP document consisting of four flowcharts: Purchase Request and Authorization, Receiving and Inspection, Inventory Management and Issuance, and Stock Opname, Payment Authorization, and Reporting, which specifically address gaps such as the Accountant's overlapping duties, inconsistent responsibility for stock opname, and the lack of standardized supporting documents. The project also produced additional outputs, including recommended vendor evaluation forms, standardized transfer descriptions, contract document retention, and digitalization of stock cards. The availability of this SOP offers practical implications in the form of standardized work guidelines, strengthened segregation of duties, and clearer responsibilities, as well as theoretical implications in reinforcing the relevance of Stewardship Theory in explaining public resource accountability at a newly established nutrition service unit. Keywords: Standard Operating Procedure, Inventory Administration, Food Procurement, Public Sector Accountability, Nutrition Service Unit

Item Type:	Thesis (Sarjana)
Additional Information:	1). Tri Hesti Utaminingtyas, SE., M.SA. ; 2). Ellis Annisa, S.Pd., M.Acc.
Subjects:	Ilmu Sosial > Keuangan Ilmu Sosial > Keuangan Negara
Divisions:	FE > D IV Akuntansi Sektor Publik
Depositing User:	Users 36265 not found.
Date Deposited:	12 Aug 2026 10:06
Last Modified:	12 Aug 2026 10:06
URI:	http://repository.unj.ac.id/id/eprint/70322

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