ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENGELOLAAN PENERIMAAN NEGARA BUKAN PAJAK (PNBP) PADA SEKRETARIAT JENDERAL KEMENTERIAN PERTANIAN

FATIMAH AHMAD, . (2026) ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENGELOLAAN PENERIMAAN NEGARA BUKAN PAJAK (PNBP) PADA SEKRETARIAT JENDERAL KEMENTERIAN PERTANIAN. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penerimaan Negara Bukan Pajak (PNBP) merupakan sumber pendapatan negara di luar sektor perpajakan yang perlu dikelola secara efektif dan optimal. Penelitian ini bertujuan menganalisis tingkat efektivitas realisasi PNBP terhadap target, besaran kontribusi PNBP per sumber, faktor pendukung dan penghambat, serta strategi optimalisasi pengelolaan PNBP pada Sekretariat Jenderal Kementerian Pertanian periode 2023-2025. Penelitian menggunakan pendekatan mixed method dengan desain sequential explanatory, di mana analisis kuantitatif dilakukan terlebih dahulu, kemudian diperdalam melalui analisis kualitatif. Unit analisis adalah Sekretariat Jenderal Kementerian Pertanian. Teknik analisis data meliputi perhitungan rasio efektivitas dan kontribusi berdasarkan data target dan realisasi PNBP tahun 2023-2025, ditriangulasi dengan wawancara mendalam bersama tiga informan yang dipilih secara purposive dan dianalisis secara tematik menggunakan NVivo. Hasil penelitian menunjukkan efektivitas PNBP konsisten berada pada kategori "Sangat Efektif" dengan rerata 132,26%, tertinggi pada 2025 (151,02%) dan terendah pada 2023 (126,17%). Sumber PNBP paling dominan adalah Pendapatan Administrasi dan Penegakan Hukum (68,72%, "Sangat Baik"), diikuti Pendapatan dari Penjualan dan Pengelolaan BMN yang berkriteria "Sedang" (25,61%), sementara empat sumber lainnya (Pendapatan Lain-Lain, Jasa Lainnya, Bunga/Rekening, dan Denda) berkriteria "Sangat Kurang". Faktor pendukung meliputi komitmen penertiban aset, digitalisasi sistem, dan kepastian regulasi tarif; faktor penghambat meliputi keterbatasan SDM, panjangnya birokrasi persetujuan pemanfaatan BMN, dan temuan BPK terkait penatausahaan aset. Penelitian merekomendasikan digitalisasi sistem layanan PNBP, diversifikasi sumber PNBP (khususnya optimalisasi pemanfaatan Barang Milik Negara), modernisasi kerja sama dengan pihak ketiga, serta penguatan SDM dan pengawasan internal, sebagai langkah konkret yang dapat diterapkan Sekretariat Jenderal Kementerian Pertanian untuk memperkuat tata kelola PNBP dan menindaklanjuti temuan Badan Pemeriksa Keuangan terkait penatausahaan aset. Kata Kunci: efektivitas, kontribusi, penerimaan negara bukan pajak, barang milik negara, optimalisasi ***** Non-Tax State Revenue (PNBP) is a state revenue source outside taxation that needs to be managed effectively and optimally. This study analyzes the effectiveness of PNBP realization against targets, the contribution of each PNBP source, supporting and inhibiting factors, and optimization strategies for PNBP management at the Secretariat General of the Ministry of Agriculture during 2023-2025. This study employs a mixed method approach with a sequential explanatory design, in which quantitative analysis is conducted first, followed by qualitative analysis for further explanation. The unit of analysis is the Secretariat General of the Ministry of Agriculture. Data analysis includes effectiveness and contribution ratio calculations based on PNBP target and realization data for 2023-2025, triangulated with in-depth interviews with three purposively selected informants and analyzed thematically using NVivo. Results show that PNBP effectiveness consistently falls into the "Very Effective" category, averaging 132.26%, with the highest achievement in 2025 (151.02%) and the lowest in 2023 (126.17%). The most dominant source is Administration and Law Enforcement Revenue (68.72%, "Very Good"), followed by Revenue from Sales and State Asset Management, categorized as "Moderate" (25.61%), while the remaining four sources (Other Revenue, Other Services Revenue, Interest/Account Management Revenue, and Fines) are categorized as "Very Poor". Supporting factors include asset management commitment, system digitalization, and tariff regulation certainty; inhibiting factors include limited human resources, lengthy bureaucratic approval for asset utilization, and audit findings related to asset administration. The study recommends digitalization of PNBP services, diversification of PNBP sources (particularly optimization of State-Owned Asset utilization), modernization of third-party cooperation, and strengthening of human resources and internal supervision, as concrete steps the Secretariat General of the Ministry of Agriculture can implement to strengthen PNBP governance and address the Audit Board's findings on asset administration. Keywords: effectiveness, contribution, non-tax state revenue, state-owned assets, optimization

Item Type:	Thesis (Sarjana)
Additional Information:	1). Tresno Ekajaya, S.E., M.Ak. ; 2). Surya Anugrah, S.E., M.Ak.
Subjects:	Ilmu Sosial > Perdagangan, e-commerce Ilmu Sosial > Perdagangan, e-commerce > Akuntansi Ilmu Sosial > Keuangan Ilmu Sosial > Keuangan Negara
Divisions:	FE > D IV Akuntansi Sektor Publik
Depositing User:	Fatimah Ahmad .
Date Deposited:	20 Aug 2026 02:13
Last Modified:	20 Aug 2026 02:13
URI:	http://repository.unj.ac.id/id/eprint/71826

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