Analisis Manajemen Kas Pemerintah Studi Kasus Pada Kantor Pelayanan Perbendaharaan Negara Yogyakarta
| Main Authors: | , Marjanto, , Dr. Mamduh Mahmadah Hanafi, MBA |
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| Format: | Thesis NonPeerReviewed |
| Terbitan: |
[Yogyakarta] : Universitas Gadjah Mada
, 2012
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| Subjects: | |
| Online Access: |
https://repository.ugm.ac.id/98308/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=52151 |
Daftar Isi:
- Government cash management in Indonesia, nowadays increasingly towards the best practice. Concentration of cash and cash forecasting in good cash management become an important aspect so the government can use its cash resources in optimal fashion. Central government general treasurer (BUN) have a duty to implementation cash consolidation and cash forecasting. Kantor Pelayanan Perbendaharaan Negara (KPPN) is representative of Central government general treasurer at region. There some accounts in KPPN that not been consolidated. KPPN also have important role in cash forecasting by BUN. This study planned to know the practice of cash management, the level of government cash balances in KPPN Yogyakarta and to provide the opprotunity cost that be borne by the government from the presence of idle cash balances. This studi also planned to know the accuracy of cash forecasting and to test the use of historical data in cash forecasting with moving average method. This research is a descriptive study using quantitative data analysis. Research result showed that the level of idle cash in a number of accounts is significant, so there are opportuniy costs to the government. Research result also showed that cash forecasting prepared by KPPN Yogyakarta has low accuracy. The results also indicate that agencies with large budget have a very significant role in casf forecasting by KPPN.