NABILA EKA FITRIANI, . (2025) PENYUSUNAN RANCANGAN STANDAR OPERASIONAL PROSEDUR (SOP) MEKANISME UANG PERSEDIAAN (UP) PADA SEKRETARIAT KEMENTERIAN KEPENDUDUKAN DAN PEMBANGUNAN KELUARGA/BKKBN. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.
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Abstract
Penelitian ini memilih satuan kerja Sekretariat Kementerian Kependudukan dan Pembangunan Keluarga/BKKBN (Kemendukbangga/BKKBN) sebagai objek penelitian karena belum terdapat SOP terkait mekanisme UP dalam aktivitasnya. Hal tersebut dapat memengaruhi integritas keuangan negara yang dalam pelaksanaannya dapat terjadi risiko keuangan seperti kesalahan administrasi keuangan, dan lainnya. Sehingga, penelitian ini bertujuan untuk menyusun rancangan SOP permohonan UP dan GUP yang sistematis, jelas, dan mengikuti ketentuan yang berlaku pada Sekretariat Kementerian Kependudukan dan Pembangunan Keluarga/BKKBN. Penelitian ini juga bertujuan untuk memperoleh validasi atas rancangan SOP permohonan UP dan GUP yang telah disusun tersebut. Penyusunan rancangan SOP sangat penting sebagai panduan bagi pegawai dalam melaksanakan tugasnya guna mewujudkan tujuan dan sasaran penyelenggaraan pemerintah. Penelitian ini menggunakan metode deskriptif kualitatif. Model ADDIE juga diaplikasikan dalam penelitian ini agar hasil yang diberikan layak dan praktis. Pengumpulan data dilakukan melalui observasi, wawancara, dan dokumentasi. Hasil penelitian berupa rancangan SOP mekanisme UP dalam hal permohonan UP dan GUP yang telah berhasil disusun. Rancangan SOP disusun mengikuti Peraturan Menteri Keuangan (PMK) Nomor 62 Tahun 2023 tentang Perencanaan Anggaran, Pelaksanaan Anggaran, serta Akuntansi dan Pelaporan Keuangan, sebagaimana telah dirubah dalam PMK Nomor 107 Tahun 2024. Rancangan tersebut telah tervalidasi oleh informan selaku pejabat fungsional perbendaharaan pada satuan kerja, yang menandakan rancangan SOP telah layak atau valid sesuai regulasi dan kebutuhan satuan kerja. Kata Kunci: Standar Operasional Prosedur, Uang Persediaan, Ganti Uang Persediaan, ADDIE. ***** This study selected the Secretariat of the Ministry of Population and Family Development/National Population and Family Planning Board (Kemendukbangga/BKKBN) as the research site because no Standard Operating Procedure (SOP) governing Cash Advance Mechanism currently exists within its operations. The absence of such an SOP may compromise the integrity of state finances and increase financial risks, including administrative errors and other irregularities. Therefore, this research aims to develop a systematic, clear, and regulation-compliant draft SOP for Cash Advance and Revolving Cash Advance requests within the Secretariat of the Ministry of Population and Family Development/BKKBN. Additionally, the study seeks to obtain validation of the developed SOP draft. Developing this SOP draft is crucial as it will serve as a practical guideline for employees in carrying out their duties, thereby supporting the achievement of government objectives and targets. The study employed a qualitative descriptive method, complemented by the ADDIE (Analysis, Design, Development, Impelementation, and Evaluation) model to ensure the resulting output is both approriate and practical. Data were collected through observation, interviews, and documentation. The research produced a draft SOP for the Cash Advance mechanism, specifically covering Cash Advance and Revolving of Cash Advance procedures. This draft was developed in accordance with the provisions of the Minister of Finance Regulation No. 62 of 2023 on Budget Planning, Budget Implementation, and Financial Accounting and Reporting, as amended by PMK No. 107 of 2024. The draft SOP was validated by an informant who serves as a functional treasury officer at the working unit, confirming that the SOP is valid, compliant with appicable regulations, and aligned with the unit’s operational needs. Keywords: Standar Operating Procedure, Cash Advance, Revolving Cash Advance, ADDIE.
| Item Type: | Thesis (Sarjana) |
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| Additional Information: | 1). Hera Khairunnisa, SE., M.Ak. ; 2). Ratna Anggraini, SE., M.Si., Akt., CA. |
| Subjects: | Ilmu Sosial > Perdagangan, e-commerce > Akuntansi |
| Divisions: | FE > D IV Akuntansi Sektor Publik |
| Depositing User: | Nabila Eka Fitriani . |
| Date Deposited: | 05 Feb 2026 04:26 |
| Last Modified: | 05 Feb 2026 04:26 |
| URI: | http://repository.unj.ac.id/id/eprint/64881 |
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