Laporan Keuangan Pemerintah: Suatu Tinjauan Konstruksi Realitas Dengan Pendekatan Analisis Wacana

dipublikasikan dalam Jurnal BPPK Volume 2, Nomor 3, Badan Pendidikan dan Pelatihan Keuangan, Kementerian Keuangan RI

ABSTRACT

Berger & Luckmann (1990) defined construction of reality as an ongoing, dynamic process that is (and must be) reproduced by people acting on their interpretations and their knowledge of it. In this view, the term of “government financial statement” and various other terms associated with it, is a social construction. This paper, by using discourse analysis approach, will describe the various contexts related to the formation social construction of reality towards government financial statements as one of the public finance management artifacts in Indonesia. Social reality is never a single one, what is understood about something that is socially constructed, may be (very) different from one to another. It relies on a series of processes known as externalitation, internalitation and objectivication. These series of processes will form the social construction of a reality. In this context, a reality is not something given by nature, nor something scientifically established. Someone will construct a social reality based on but not limited to his/her preference, knowledge or experience. As a socially constructed artifact, government financial statement also interpreted within its social context. This paper tried to elaborate those interpretations. This study did not aim to established a social construction of reality model, but rather to describe what social reality had been constructed.

Penggunaan Teknologi Informasi dalam Pengelolaan Keuangan Negara: Tinjauan Institusional

Makalah disajikan pada Konferensi Nasional Informatika 2011, 23 November 2011, Sekolah Teknik Elektro dan Informatika, Institut Teknologi Bandung.

ABSTRACT

Tulisan ini dengan menggunakan paradigma institusional berupaya untuk mengetahui bagaimana penggunaan TI dapat memengaruhi pengelolaan keuangan negara. Keuangan negara dalam hal ini dibatasi pada lingkup aktivitas penerimaan, pengeluaran, dan penganggaran negara. Tulisan ini menggunakan kerangka teoritis yang ditawarkan kalangan institusionalis dengan argumen kerangka teori ini menawarkan sudut pandang bahwa penggunaan TI bukanlah semata-mata persoalan teknis-informatika namun terkait juga dengan aspek sosial yang lebih kompleks. Penelitian ini menggunakan metode kualitatif dengan pendekatan analisis wacana. Unit analisis yang digunakan adalah organizational field. Penelitian ini menemukan bahwa: (1) Penggunaan TI mempunyai peranan untuk menginstitusionalisasikan suatu praktik tertentu dalam mekanisme pengelolaan keuangan negara, dimana praktik ini pada dasarnya bertujuan mencapai efisiensi suatu layanan publik tertentu di bidang keuangan negara; (2) Kementerian Keuangan sebagai pengelola keuangan negara mempunyai ruang lebih longgar dalam menghadapi institutional-pressure dibandingkan organisasi lainnya dalam organizational field pengelolaan keuangan negara; (3) Penerapan TI dalam proses ini cenderung, sejalan dengan peranan negara yang dapat memaksakan suatu kebijakan, membuat isomorfisme-koersif suatu organizational field.

Modul Penerimaan Negara: Tinjauan terhadap Fungsinya sebagai Layanan Elektronis

published in Proceeding of Conference on Information Technology and Electrical Engineering (CITEE) 2011, organized by the Electrical Engineering and Information Technology Department, Gadjah Mada University, and held in July 28, 2011 in Yogyakarta.

Abstract— Minister of Finance of Republic of Indonesia as the State General Treasurer is authorized to establish State Revenue and Expenditures System. Regarding this, the Ministry of Finance has developed Modul Penerimaan Negara (MPN, i.e. state revenues module) as a module (application) that contains a set of procedures for collecting, recording, summarizing and reporting data associated with state revenues. From the informatics perspective, MPN is an electronic service. This paper aimed to analyze the function of MPN as an electronic services. This study used qualitative-descriptive method with discourse analysis approach to describe the MPN system and analyze it with some propositions related to the electronic services concepts. This study concluded that as an electronic service, MPN’s performance has few sides could still be improved. One of these extra efforts is completing MPN with a formal Service Level Agreement (SLA) between MPN service provider with its users. It was intended that all parties associated with MPN services can have the same references and standards of services provided. In addition, e-banking services in MPN also should be revitalized, so hopefully this facility is increasingly utilized by the users of MPN. For that, MPN’s owner should think incentive-disincentive strategies as the banking industry succeeded in placing ATM/e-banking as an increasingly attractive alternative services alongside conventional services through bank teller/counter.

Keywords: services, electronic, state, revenue, system