Analysis of Direct Procurement Expenditure Realization at the Center for Technology Services, National Research and Innovation Agency, Fiscal Year 2022
Abstract
This research presents an analysis of expenditure realization in direct procurement at the Center for Technology Services, The National Research and Innovation Agency (Pusyantek BRIN), for the fiscal year 2022. Pusyantek BRIN plays a key role in providing technology services and products to support innovation and research in Indonesia. Wise and effective financial management in the procurement of goods and services is a critical element in ensuring the success of the organization's mission. By using account codes as a guide in budget allocation, this research aims to measure and evaluate the expenditure realization in various procurement categories at Pusyantek BRIN. The data shows variation in the number of procurements and the percentage of expenditure value based on specific account codes. Account Code 525119 (Expenditure for the Provision of Goods and Services BLU Others) and Account Code 525125 (Expenditure for Goods Inventory for Sale/Delivery to the Public - BLU) make a significant contribution to the total expenditure value, particularly in procurements of ≥ 200 Million. On the other hand, Account Code 525112 (Expenditure for Goods BLU) may encompass routine procurements with small expenditure amounts. The results of this analysis provide valuable insights for decision-making regarding budget allocation and procurement management at Pusyantek BRIN. This research highlights the importance of using account codes in financial management and the procurement of goods and services to achieve organizational goals.
References
Gay, L., Mills, G. and Airasian, P. (2012) Educational Research: Competencies for Analysis and Applications. 10th Edition, Pearson, Toronto.
Hakim, L., Sunardi, N. (2017). Determinant of leverage and it's implication on company value of real estate and property sector listing in IDX period of 2011-2015. Man in India, 97(24), pp. 131-148.
Husain, T., & Sunardi, N. (2020). Firm's Value Prediction Based on Profitability Ratios and Dividend Policy. Finance & Economics Review, 2(2), 13-26.
Kadim, A., & Sunardi, N. (2022). Financial Management System (QRIS) based on UTAUT Model Approach in Jabodetabek. International Journal of Artificial Intelligence Research, 6(1).
Kadim, A., Sunardi, N & Husain, T. (2020). The modeling firm's value based on financial ratios, intellectual capital and dividend policy.Accounting, 6(5), 859-870.
Lesmana, R., & Sunardi, N. (2021). Futuristic Leadership Through PEKA Analysis Approach. HUMANIS (Humanities, Management and Science Proceedings), 2(1).
Lesmana, R., Sutarman, A., & Sunardi, N. Building A Customer Loyalty Through Service Quality Mediated by Customer Satisfaction. American Journal of Humanities and Social Sciences Research (AJHSSR), 5(3), 38-45
Nardi Sunardi Et Al (2020). Determinants of Debt Policy and Company’s Performance, International Journal of Economics and Business Administration Volume VIII Issue 4, 204-213
Republik Indonesia, Keputusan Direktur Jenderal Perbendaharaan Nomor KEP-331/PB/2021 tentang Kodefikasi Segmen Akun pada Bagan Akun Standar
Republik Indonesia, Keputusan Menteri Keuangan Republik Indonesia Nomor 158/KMK.05/2007 tentang penetapan Pusat Pelayanan Teknologi/BPPT Enjiniring pada Badan Pengkajian dan Penerapan Teknologi yang Menerapkan Pengelolaan Keuangan Badan Layanan Umum.
Republik Indonesia, Peraturan Kepala Pusat Pelayanan Teknologi Badan Riset dan Inovasi Nasional Nomor 01 Tahun 2022 tentang Pedoman Pengadaan Barang/Jasa Badan Layanan Umum Pusat Pelayanan Teknologi Badan Riset dan Inovasi Nasional
Republik Indonesia, Peraturan Lembaga Kebijakan Pengadaan Barang/Jasa Pemerintah Nomor 5 Tahun 2021 tentang Pedoman Pengadaan Barang/Jasa yang Dikecualikan pada Pengadaan Barang/Jasa Pemerintah
Republik Indonesia, Peraturan Lembaga Kebijakan Pengadaan Barang/Jasa Pemerintah Republik Indonesia Nomor 12 Tahun 2021 tentang Pedoman Pelaksanaan Pengadaan Barang/Jasa pemerintah melalui Penyedia
Republik Indonesia. Keputusan Menteri Keuangan Republik Indonesia Nomor. 362/KMK.05/2022 tentang Penetapan Pusat Pelayanan Teknologi pada Badan Riset dan Inovasi Nasional sebagai Instansi Pemerintah yang Menerapkan Pengelolaan Keuangan Badan Layanan Umum.
Sugiyanto, . And Anggun Putri Romadhina, . (2020) Pengantar Ilmu Ekonomi Mikro Dan Makro. Yayasan Pendidikan Dan Sosial Indonesia Maju (Ypsim), Banten. Isbn 978-623-92764-4-7
Sugiyanto, L. N., & Wanten, I. K. (2020). Studi Kelayakan Bisnis Penerbit Yayasan Pendidikan dan Sosial Indonesia Maju (YPSIM) Banten 2020. Cetak Perdana.
SUGIYANTO, S. (2018). Pengaruh Tax Avoidance Terhadap Nilai Perusahaan Dengan Pemoderasi Kepemilikan Institusional. Jurnal Ilmiah Akuntansi Universitas Pamulang, 6(1), 82-96.
Sugiyanto, S. (2022). The effect of the audit opinion, financial distress, and good corporate governance on audit delay. Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi, 7(1), 72-82
Sugiyanto, S. (2022). The effect of the audit opinion, financial distress, and good corporate governance on audit delay. Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi, 7(1), 72-82
Sugiyanto, S., & Febrianti, F. D. (2021). The effect of green intellectual capital, conservatism, earning management, to future stock return and its implications on stock return. The Indonesian Accounting Review, 11(1), 93.
Sunardi, N. (2017). Determinan Intelectual Capital dengan Pendekatan iB-VAICâ„¢ Terhadap Efisiensi Biaya Implikasinya Pada Profitabilitas Perbankan Syariah di Indonesia. JIMF (Jurnal Ilmiah Manajemen Forkamma), 1(1).
Sunardi, N. (2019). Relevansi Intelectual Capital terhadap Harga dan Retun Saham di Industri Perbankan Pemerintah di Indonesia. JIMF (Jurnal Ilmiah Manajemen Forkamma), 3(1).
Sunardi, N. (2022). Liquidity and Asset Growth on Telecommunications Companies Value. Jurnal SEKURITAS (Saham, Ekonomi, Keuangan dan Investasi), 5(3), 299-307.
Sunardi, N., & Lesmana, R. (2020). Konsep Icepower (Wiramadu) sebagai Solusi Wirausaha menuju Desa Sejahtra Mandiri (DMS) pada Masa Pandemi Covid-19. JIMF (Jurnal Ilmiah Manajemen Forkamma), 4(1).
Sunardi, N., & Tatariyanto, F. . (2023). The Impact of the Covid-19 Pandemic and Fintech Adoption on Financial Performance Moderating by Capital Adequacy . International Journal of Islamic Business and Management Review, 3(1), 102–118. https://doi.org/10.54099/ijibmr.v3i1.620
Syafrizal, S., & Sugiyanto, S. (2022). Pengaruh Capital Intensity, Intensitas Persediaan, dan Leverage terhadap Agresivitas Pajak (Studi pada Perusahaan Pertambangan Terdaftar Idx 2017-2021). SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management and Business, 5(3), 829-842.
Downloads
Published
Issue
Section
License
Open Access
HUMANIS (Humanities, Management and Science Proceedings) is a national peer reviewed and open access journal that publishes significant and important research from all area of agroindustry.
This journal provides immediate open access to its content that making research publish in this journal freely available to the public that supports a greater exchange of knowledge.
Copyright
Submission of a manuscript implies that the submitted work has not been published before (except as part of a thesis or report, or abstract); that it is not under consideration for publication elsewhere; that its publication has been approved by all co-authors. If and when the manuscript is accepted for publication, the author(s) still hold the copyright and retain publishing rights without restrictions. Authors or others are allowed to multiply article as long as not for commercial purposes. For the new invention, authors are suggested to manage its patent before published. The license type is CC-BY-SA 4.0.
Disclaimer
No responsibility is assumed by publisher and co-publishers, nor by the editors for any injury and/or damage to persons or property as a result of any actual or alleged libelous statements, infringement of intellectual property or privacy rights, or products liability, whether resulting from negligence or otherwise, or from any use or operation of any ideas, instructions, procedures, products or methods contained in the material therein.
