Analisis Pengelolaan Kas dalam Mewujudkan Efisiensi Keuangan pada Kantor Pengadilan Militer III-17 Manado Tahun 2025
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Abstract
Pengelolaan kas merupakan komponen penting dalam public financial management karena menentukan kemampuan satuan kerja pemerintah dalam memenuhi kewajiban secara tepat waktu, akuntabel, dan efisien. Penelitian ini bertujuan menganalisis pengelolaan kas, efisiensi keuangan, serta kontribusi pengelolaan kas dalam mewujudkan efisiensi keuangan pada Kantor Pengadilan Militer III-17 Manado Tahun Anggaran 2025. Penelitian menggunakan pendekatan kualitatif dengan desain studi kasus tunggal. Data diperoleh melalui wawancara semi-terstruktur dengan lima informan kunci, observasi non-partisipan, dan dokumentasi atas DIPA, LRA, BKU, SPM/SP2D, berita acara rekonsiliasi, serta SOP keuangan. Analisis data menggunakan model interaktif Miles, Huberman, dan Saldana dengan triangulasi sumber, teknik, dan dokumen. Hasil penelitian menunjukkan bahwa pengelolaan kas dilaksanakan melalui perencanaan berbasis data historis, pelaksanaan SPP-SPM-SP2D yang tertib, pengendalian berlapis melalui rekonsiliasi harian dan bulanan, serta pelaporan berbasis SAKTI. Efisiensi keuangan tercermin pada realisasi anggaran 99,58%, sisa anggaran 0,42%, saldo kas Rp0, dan nihil selisih rekonsiliasi. Dalam kerangka Value for Money, efisiensi tersebut tampak pada dimensi economy, efficiency, dan effectiveness. Penelitian ini menegaskan pentingnya stewardship aparatur keuangan dalam menjaga kas negara dan keberlanjutan layanan peradilan. Temuan ini memperluas bukti kualitatif PFM pada satuan kerja peradilan militer.
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