Mekanisme Pembayaran Belanja Negara

Summary

This video explains the national expenditure payment process, focusing on the mechanisms for government purchases and services. It covers the steps of contract agreements, verification of invoices, and the two payment methods: Direct Payment and Money Supply (Uang Persediaan). Direct Payment involves issuing a payment order (SPBy) to the treasury, while Money Supply uses a payment request (SPM-LS) for reimbursement. The video also details the process of verifying claims, issuing decrees for government spending, and replenishing money supply when depleted. This content provides a clear understanding of how financial transactions in the public sector are managed.

Takeaways

• 😀 A contract or agreement must be made between the BPK (state treasury) and the third party for government spending.
• 😀 The contract is recorded in the monitoring card, DKPP, based on the agreement with the third party, which will either deliver goods or complete services.
• 😀 Once the third party completes their work, they submit an invoice to PPK (budget implementation officer) for verification.
• 😀 PPK verifies the invoice to determine if it will be paid using either the cash advance (UP) mechanism or the direct payment request (SPP-LS) mechanism.
• 😀 If paid via UP, BPK issues a payment order (SPBY) to the treasury officer to pay the third party.
• 😀 If paid via SPP-LS, PPSPM (budget implementation support team) issues a Payment Order (SPM) to KPPN (state treasury office) to process the payment.
• 😀 Payments are made through a transfer from the State Treasury's general account to the third party's account.
• 😀 There are two types of commitment creation: agreements/contracts for PVC and BBC, with various supporting documents like purchase receipts, work orders, and agreements.
• 😀 There are also decision-making processes involving official decisions and assignments, especially for employee spending, travel, and social assistance payments.
• 😀 The payment methods available are direct payment and cash advance (UP), where UP is used to cover daily operational expenses or expenditures that cannot be processed via direct payment.
• 😀 For cash advance replenishment, after funds are used up, the treasury officer submits supporting documents, and PPK issues a request for payment to replenish the cash advance (SPBG).

Q & A

What is the main focus of the video script?

The video script focuses on explaining the payment mechanisms for state expenditure in Indonesia, specifically detailing the steps involved in paying third-party suppliers or contractors for government services or goods.

What is the first step in the payment process for state expenditure?

The first step is the agreement or contract between the Indonesian government (BPK) and a third party, outlining the terms of service or goods to be provided.

What is the role of the contract monitoring card (Kartu Pengawasan) in the payment process?

The contract is recorded into the contract monitoring card (Kartu Pengawasan) as part of the administrative oversight, ensuring the agreement is tracked properly.

What happens after the third party completes the work or delivers the goods?

After the third party completes their work or delivers the goods, they submit an invoice to the government for verification by the PPK (Pokja Pengadaan) to determine whether payment will be processed via the advance payment mechanism (UP) or direct payment.

How does the government decide whether to use direct payment or advance payment (UP)?

The decision to use direct payment or advance payment depends on the nature of the agreement. If payment is to be made directly, the PPK issues a payment request (SPM LS) to be processed through the KPPN. If an advance is needed, funds are issued as a working advance to the relevant department.

What is an SPM LS and how is it used in the payment process?

An SPM LS (Surat Permintaan Pembayaran Langsung) is a payment request issued by PPK after verifying the third party's invoice. It is used to authorize the payment transfer from the government's general treasury account to the third party's account.

How are payments made through advance payments (UP)?

Payments made through advance payments (UP) involve the government providing a certain amount of funds to the department or authority (Bendahara Pengeluaran) to cover operational expenses. These funds are then used for daily operations or payments that cannot be processed via direct payment.

What is the process for replacing or refilling the advance payment (UP) when funds are depleted?

When the advance payment (UP) funds are depleted, a replenishment process is triggered. The Bendahara Pengeluaran submits proof of expenditure to the PPK, who will verify the documentation. If it meets the criteria, a request to replenish the advance (SPBG UP) is issued, and the funds are refilled.

What are the two types of commitment documents used in the payment process?

The two types of commitment documents are contracts (for procurement contracts) and official decisions (for determining budget allocations). The documents used for payments include work orders, contracts, receipts, or payment orders, depending on the nature of the expenditure.

What happens after the PPK verifies the invoice from the third party?

Once the PPK verifies the invoice and determines that it meets the requirements, they issue a payment request (SPM LS) for processing. This request is then reviewed by PPSPM, who ensures that all supporting documents are correct before issuing the final payment order.