3 March 2015   Dasar Pengetahuan   366 Comments

Satuan Kerja

Satuan Kerja (Satker) adalah Kuasa Pengguna Anggaran/Kuasa Pengguna Barang yang merupakan bagian dari suatu unit organisasi pada Kementerian Negara/Lembaga yang melaksanakan satu atau beberapa kegiatan dari suatu program.[1]

Pengelompokan

Pengelompokan satker adalah sebagai berikut:[2]

  1. Satker Pusat, yaitu adalah satker yang kewenangan dan tanggung jawabnya melakukan kegiatan pengelolaan anggaran dalam rangka pelaksanaan tugas pokok dan fungsi kantor pusat Kementerian Negara/Lembaga yang lokasinya dapat berada di pusat dan atau di daerah.
  2. Satker/Unit Pelaksana Teknis (UPT) Kementerian Negara/Lembaga, yaitu instansi vertikal di daerah yang kewenangan dan tanggung jawabnya melakukan kegiatan pengelolaan anggaran dalam rangka pelaksanaan tugas pokok dan fungsi yang berasal dari kantor pusat.
  3. Satker khusus, yaitu satker yang ditetapkan untuk melaksanakan tugas pokok dan fungsi dalam melaksanakan program/kegiatan yang dibiayai dari Bagian Anggaran Pembiayaan dan Perhitungan.
    Contoh:

    • KONI untuk membantu pembiayaan kegiatan-kegiatan keolahragaan yang bersifat nasional dan internasional.
    • Dekopin untuk membantu pembiayaan operasional Dewan Koperasi Indonesia.
  4. Satker Perangkat Daerah (SKPD), yaitu satker di provinsi yang melaksanakan tugas dekonsentrasi dan satker di provinsi/kabupaten/kota/desa yang melaksanakan tugas pembantuan.
  5. Satker Non-Vertikal Tertentu (SNVT), yaitu satker yang bukan merupakan instansi vertikal Kementerian Negara/Lembaga yang melakukan kegiatan yang dibiayai dari alokasi anggaran Kementerian Negara/Lembaga yang bersangkutan. Sebagai contoh, PT Perusahaan Listrik Negara yang melaksanakan kegiatan pembangunan listrik pedesaan.
  6. Satker Sementara (SKS), yaitu satker di luar pengertian butir 2 sampai dengan 5, yang ditetapkan untuk melakukan kegiatan yang dibiayai dari alokasi anggaran Kementerian Negara/Lembaga yang kewenangan dan tanggung jawabnya berasal dari Kementerian Negara/Lembaga yang bersangkutan.

Pengelolaan Keuangan Satker

Satuan Kerja dibentuk untuk menyelenggarakan fungsi tertentu pemerintahan. Untuk membiayai pelaksanaan fungsi tersebut, pemerintah menyediakan alokasi dana melalui mekanisme penganggaran. Dalam mekanisme ini, satker dituntut dapat menyusun rencana kerja dan anggarannya secara jelas, terencana dan berkesinambungan (expenditure framework) dalam menghasilkan layanan bagi masyarakat (public services).

Rencana Kerja dan Anggaran Satuan Kerja disusun dalam satu kesatuan dokumen yang secara komprehensif memuat rencana kegiatan satker, rencana kebutuhan dana untuk mendukung kegiatan tersebut, dan rencana/prakiraan penerimaan setoran penerimaan negara bukan pajak (jika ada) yang akan dilakukan dalam periode satut ahun anggaran. Pada tahap pelaksanaan anggaran, dokumentasi tersebut secara formal disusun dalam suatu Daftar Isian Pelaksanaan Anggaran. Untuk keperluan manajerial, secara lebih detail dapat disusun Petunjuk Operasional Kegiatan atau catatan berupa kartu pengawasan sesuai keperluan.

Dokumentasi anggaran dimaksud secara komprehensif harus dapat menggambarkan dengan jelas keseluruhan rangkaian kegiatan dari waktu-waktu. Hal tersebut penting untuk menjamin terlaksananya disiplin anggaran baik dalam konteks penyediaan uang, pencapaian hasil, maupun pengendalian penggunaan sumber daya pada umumnya. Melalui kejelasan dokumentasi, pengendalian intern akan dapat berjalan secara mandiri di lingkup tiap satker. Di sisi lain, Bendahara Umum Negara dapat memperoleh manfaat berupa peningkatan akurasi dalam penyediaan kas untuk mendukung realisasi pembayaran atas penyelesaian kegiatan tiap satker.

Kejelasan dan kesatuan dokumentasi perencanaan yang baik dapat menekan risiko inefisiensi dalam penggunaan sumber daya pada umumnya. Dengan demikian masalah yang kerap terjadi di lingkup satker berupa kekurangan sumber daya terutama dalam konteks penyediaan kas seperti Uang Persediaan dapat dihindari. Dalam konteks ini, dengan pemanfaatan teknologi informasi secara baik, bahkan perdebatan mengenai fungsionalisasi keberadaan bendahara pun akan dapat menemukan solusinya.

Untuk meningkatkan akuntabilitas pelaksanaan anggaran, pimpinan satker perlu menyelenggarakan distribusi kewenangannya sebagai Kuasa Pengguna Anggaran. Mekanisme check and balance yang sehat yang terbangun antara Pejabat Pembuat Komitmen dengan Pejabat Penerbit Surat Perintah Membayar memungkinkan pimpinan satker mengendalikan pelaksanaan kegiatan, penganggaran, dan pengelolaan sumber daya lainnya secara lebih mudah dan dapat dipertanggungjawabkan. Berjalannya mekanisme ini secara baik dapat meningkatkan ketaatan para pejabat terhadap norma dan standar yang secara otomatis dapat meringankan tugas pengawasan.

Melalui model pengelolaan keuangan satker yang demikian, pemerintah dan masyarakat dapat bersama-sama menikmati manfaat lebih besar dan menjamin tertib pertanggungjawaban pengelolaan keuangan pemerintah menuju pencapaian status wajar tanpa pengecualian.

Referensi

  1. [1]Peraturan Menteri Keuangan Nomor 196/PMK.05/2008↩
  2. [2]Andie Megantara dkk. – Manajemen Perbendaharaan Pemerintahan, Aplikasi di Indonesia, halaman 31↩

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  2. jondeway says:
    26 April 2015 at 20:29

    Ass. Saya inggin bertanya apakah ada satker yg di bentuk kemenkeu sebagai pengelolah anggaran non apbn (hiba)..?

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    • bsps tala says:
      23 April 2019 at 15:30

      ga akan dijawab. sudah 4 tahun…. dan sepertinya tdk ada yg perlu menjawab karena mungkiiiin … ga penting

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    BLU itu termasuk jenis satker yang mana ya?

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  20. Noname says:
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    Saya ada pertanyaan.
    Suatu badan pemerintah/lembaga yg berisi pegawai pemerintah non PNS tidak dapat mengelola anggaran APBN kecuali ada Satker yg di tunjuk dari PNS/ASP.
    Fungsi satker adalah mengelola APBN di dalamnya ada KPA, PPK, PPSPM, dan Bendahara. Apakah satker ini bisa memiliki jabatan juga di struktur badan/lembaga?

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