PERAN KANTOR PELAYANAN PERBENDAHARAAN NEGARA BUKITTINGGI DALAM PENGELOLAAN KEUANGAN NEGARA.
PERAN KA.N'TOR PEI,AYANAN PI'RBENDAHARA.AN
NEGARA BUKITTINGGI DAT,AN'I PENGNLOLT\AN
KNt],\NGAN NEGARA
Oleh
B.TRIHANTORO
(Di Da{ah bidhing.n
l.of. Dr, Ytrlilndri,
SH.
MII drn Ynslinr' 5Il, ilrHl
ARSTRAK
Ir
l.Lryrn]n Pc,bcndrlrrMi Ncg a Bukirnrggr xdalih
l.ndsrrl Pe,he.drh.rtrai ll.!in\i SuDrarcrr Brxr Pxda hxkckxo)a msruPak srlah srrtr
irtrm drlan orcl:k$nrlln r!!rs polok D.Fa,rcmm K.urngrn di brdang pef8eloLxrd
reu:ngitr ncgr.a rri10 scbrgri Kuxs. Bctrdaha,r Umum Nclr,r (lrllNl dr dFrh
iralrn denqrn tLsas |o[ok d r li,tr3t nyr. Krntor Pcliytrnri Perbcndahrratrtr Ne-qarr
pc'ri yrng srngrl p.tritr3 ie'Lhmr drlrn h, f.nvelcnggmrtrn
Ar! inggi
or
'ncn,punlrl
l'erbefLhh.,l3n Neeru Buknlii!gL lrchrnr d' rksbik$ se.xrl
::in rl. sch$$r nrcngakrb km sering (c!odi kcsilahrn Fng brtsrhr sdminnhhl
kePda ncg o f'enelihrD rii
-i lrsalrlr Fmbryxmi yxrg mcnsrltibxrkar kcrugirn
::rkuskin padr brgr!.aDi fer:n Kr,norPeliyrnrn Perbsndrlrxraxn )Jcgra Bul ttrggr
?::trn krnror
Pcl.!!,]i
.-rpengelolrarkcuinganncgarrkhususn]2dihidrgpceclur"od:nbclinrrrclrrl
rpr $ a ha,nb r kendrl !a g ldo d3lxm FengeLolrm kcurfS]n neelrx klrusu$vl
fdrngFcngclur rD Jrn bclr|ta r.gx.r tenebLl.
rruk rncDetrmptr![r dari yafg diPs ukx, jcns pene]irirn vxng di!rtrikrn ldalrlr
a.relrrtr yurldis rrstu.gis (J,.i, l.sal ,zr ff.l). scd:ngknn Fngudp|Lxn dru te n
:a dda p' orer }rng dLlaksria[trn neLalu, ,rmdJt ltengi rahtr lrngsung) d]r
-:irn.r.r drn drla s.k0r&' ranq d,lxks.trikri mehlui nud, l{c'$ure. kemudrxi drl
Ltrrlnrtl
--:5ur dimrlrss dcr:rn Drnggtrtrrk m.bdeKnntor Pc atrnrf Perbcnd.liaExn negrir
brlrM
l:- hrril pdielnrftr. dilerrbu,
0.fun
:,i in-qgiLlri., FnydcrllrID llLngrip...r rrn sDggran dllrm ' r3kr PengclrF'ri
: rlaitr cpain rdrlrh nrclrkL,lrn luig! pcrgrrrsm ha,* o.ngiNisrn Jing bcr frt
-:..trtil drn pcng \dsntr yins b' ild 'cli.sil AI)]hila L.silrhan di[et$ur F.dtr sa]i
: :alkan pcnla\srsri !.crciil mdkx SP\1 drn Dolu ici Penduktngrtr afun
:..nbrhk pidtr Srtr'x kcltr ymg bcArd8ktrirn. rclrP, aPab,l. kesrlahrn dikct i
a.r saar dilrktrkxr pctrgrersM r.lrcrf rPb,lt kcsrlM r tr\.btrr bc6rflt
ive mxk. Sdurf Ke,ix tare be'srigkuh' Jifrnti untuk ntnrFcrba,k rhu
--,ntrtr
a:j1gkrp, l.srlahrn yrng rc afal lr3dr SP\'I dad D.kuDcD l'endulttrng !. reral bilr
i:.Jrrn retrebtrt nengrk,balkin Lengiri i.gara n kr Kaitor Pehvanai
:-:Jih aarN.grnBrkr(itr33 aLrn mclrkuki,i ]tm:ihrn rerhidtrp pergehaln dai
::rr: neqarayrng tclrh dlkchrrkrn mclrloi KursaPenggunrAt$rrn (KP )
:
:
BAB
I
pricrFLrn rujurn Ncgrra Kc*tuatr RenuhLik lndoicsir
drlm rln.r Iv Psnbukun Urdrns U.dafe Drsri
N.sa,r rads
drctrye
19.15
.feerrakrn funss pcncnnah.ri drlrir
srtr lunxsi rienc'i rhrr renebur he.krirrn dcngan n,igsi
Konsekrnsi
drl
lthksrmaD C€m rnrahrn Negra
nrhn
up3yr trirtr[
nenyelergtrnkan ltrnssilmer pdncriibhrn rex.bur n.nimbuLLrn hrk
keelibatr Negm )rng drprl dinilri dcrgrtr
snem FngeloLnndlctrmr!.f Dqrra
Scb3eri surtr
n
rE
y
re lentr
d:l
i,L"
l
n.srr lbg bcrkcddtalatr kyd.
berdlsr krn htrktrm, drD
nrflelcigr]atrkr, oem.Lntahrn nuga b.,dasark.i roinntr\i. !{em peie.loLmn
leurng.i icgxr rrus
senLrL
dcngh aaftr pokol y.i8 dn.bpkrr drLrm UidaDg
LndrnqDasa, Alun. pokok rss.butditebpkan drlam tsab
Xeurncrn . Prsrl 23
\'.'""
ebg
.tk':
la,n menq u'
vlil
yrng berjudul lrrL
ADg$tun Pcndrp
o'nPc
'
'ol
!i
n
drD Belrqr
ip
dldn
I
d.r$n urdrn! uidrtrs drf d,[hnrlm s..r,r rihuk] drr
o*l
d" t.odp.nbl
i
'
L dib'l
Pe'wakilrnltlk)rrnc grr D,sDperhdikrn pcnifrbrdS,i De\
:l arrbiLr Dcwxtr
pc.drpalrn
Pe
*akirn R.kyd
drd lichnjr
negaix
d
Nn-suhn lxLn
Lcurnern negua yriru
\eE
IaLLL
Prnl
Cd
23 A.
dr
u.
r.up[]n d.nlan
NEim dnltrr d.ngrn
ig dilmlmrkrtr olch prsrl 21 Undrrs rrndrn!
!
|rc'nF xh meigelurrl isr
iind.i! Uidlig
a. LJrrdrng Ljndrn-q Nomdr
tisgrsD
Dnruk kcp.nuan ncgrfu
rid s Pasrl 2l A. Nlxctn d', l 8r U
undr.-! mdrn!. Pral ll C. H, hrL hin mcigcnxi krua.$D
rcGcbur dirLrs
Pe'lxkiltn D.rrur'
N.Crra uhuD lxng
dcns.n trnnrds
Dr
'
'rDcrngrn
lan! b.slf mmrksr
Urruk D.rcrlL$s rpr
jNrb
laig dNrlkan oleh I'tsftn. Pmcrnftl
hcijr hkri AnBsrai I'efdlp.hd dx aelrn r
P4ik
rD
herNLnlgug
undrns trndrns d'bnLa g
NotrD, l7 Ttrhun 200:l refrrns Keungai
I T.lnn 200t teitn3 Pe[erd]lnaaf Nega.r
daD
Lndrns tridrng Nornor 15 Trhur ?01)4 reDhDg Pem..ksun I'cnge oLran drn
TrnBguDg
Jr(rh Keurnlar Ncgm
D.nBrD
d'kdurhrnra Uidr,,3lJ,dr,3 d
Itrng dtrebtrrhn Ji r{trs.
lddoms
r.nvurudnrrxod!,r.nr.z drla
\nr.n D.m.rinrihin
Fnye bn-!-!
Nelrrr s.pcdl
brhrk lentin! d.i, ranlkatrtr
rqrrrh rtLrmrs di bidh!pctrsclolIi rcurngan
DrLrDi
bLdrtr€ Kcurn-exn
neg
ru
D
dxlam tunlka ncidtrkuf8
ncga
NcxaraRcpub ik Irdoiesn beidrsxrkrD lrndang
2
pen.L,lan nentrLn b'hxdrp Pe'ai KPPN Buknnnegi
.t-\unmyr
pokok
Jrn
yrDg
fungsi p.Dcrnd anssr
n
bela.jr ncgrij dipoolch kcsihpuh. s.brgri brrilur
dahm r.nslr
pengelur
n drD
L reir
Kl'l'N tstr[tr.nssL drLim p.nlelolaan keuansrn nesar kiususnya yrns
- --'",
"l.'," J-|'
dalln ntrekr |BiselurraD drn
ug
dilakukr
I'n
' o-
sg.
'
belanla nesrra adahh densrn meLakukan tungsi
porgisastrq brLk lurgsipe.g vrsrn
yaDs
DoLol
:
yrn!
benilar pftvendfy.iru pcnea*asai
scbcltrm Lc.jadinyd pc sehmm
bclr
ja ieema.
dinria
selieluD
rerjad,nyr pensel,'arai drn b.laiJa ne8ara SPM dai Dokun.f PeMukunsryl
sebrgridlsrFcn.riixr aigAara
daLlm reDEka
p.f8eh'ano drtr belrnja Degrn
hrus dtrel'd sdemiliirn rup! schii$a p.igeLutrri
akri d'laksanrkrD bemr bciar rrrupikrn 0etrEeh,airn
Solaid
tuf!!
DeDgrwrrn yrng b!6ifat prc!.nrf
ireLlkulri rutrC!
peDgawrsrn ying
be^itd €nesf
dihkukri setelah r.tad iyr penselurrr.
bclxnja
dil![Lk'n pe.ge]r.i.r d3n beLrnjr norr bcd.saikai sP2D rerbrdxp
Dolumci P.rduktrng'yx KPPN Buki.ti,ig8L mehkukan
ksarn
pe'ner
evrluN redrdrp pcngchFi daD behnrr ndgta I'rng telah
I'ensr\mlr ,ttissl y.ng dilrksrnrka.
SPM
dan
dnrkukrn
aLeh KPPN Buktrringsi d.la
FDgelol.ar keurnsan ncglm khNusnyr di bidaiS tengelftftn
d.i
'
beLrnF
DAFI AR PUSTAKA
!!.L!:Dc!c
Anggiro
bimaDU
dr. Andic
MceAntxla.
En
Banl Kehidkat
h:ktL P.niknan,
Kortq tld hnphn tnlti. PeaetbtBuku Klmpr. J.].frtr.
Azny^.h;.M4nrra/]/1rir&v,r KuauS.
ti?Ed'd
2009
l?rl pa.!n,r,rr!k,,5/.Cv
Ytrllrrnl. Brtrdung, lqr5
Basn
, Mavnth Ptl|!tu\an Kan"4h Nqan rtatt ptrtoku tlkhnn tt,
cv I)rnfa. Jrkxdr.l976
llkr.ji. -r,ntr Pdililatr rrnP b.ntJr"rd. ffi L'll ltesr, Y.g!akani, :007
, Paritgktttl lin\r! lot ! na\\ank tnruLv ].Dba3a L4nldil
Llehtjl n rkiik.rJ, I!hkxL3[ prdr Forunr Or. ri drn 'larxp
Mrll Tiiigkl NNoml Koss.,. dL liprms Cirl'jlr htrccrl 2'5 JLLLi
P.trdri,,Yrrln
Rambafg Su.g8od..,u.rod'
BdE
PT RaJr ti'afiDdo Pcriad..
rrk
ra.
Euigin, ntrdlnd Ddtd Pn.tnin Kuttita l P.rlahnnnn Fila:afis rLtD
?torlolt,li\ Klatah P.t:!M,na1 itl.ddL Aplik6i. 11 l{tt r Gfufiid.
F.,srdr, Jrlirtr. 100:l
C. CeodlL'L
. s'r
Caxr GrriJ
r.Y, rrul rflrd,ld,,\.!.tu
KrinL drn Cl,rn
. sT Kxns:)t.
Penerbir
lrmbata{
ttukur Ktuaidn.hu P?$?naah.a u
Nrld,n I'T P[dnyrFr.idira. Jrk]ia. 1003.
D rn PLLj, N simrtLp.rS. Der.r,int^i Kcbijakan ArlEtt.
L / Dn o l'p.
N?Eaat
Intutu:ia Srtu
'
DiaDrH.ldn Kuntjo'o.
J![] b,
//!lunrl, rIi'tffIN.sdz. Chrl l d'rsr'
Bogor. 2004
Drehomr Petrgeldm Krs Ncgan Di,ekroril Jc.deml I'e$enllrtudn, P""r''
Ptll|\dna Tutn\ Botrtth&Nan r,trrn (Pr,\l Jakana. 2l)03
D altrorar l.nd.iLL Pcrbendrhan.n. Ptotaltr ddn Tntd
Hrdd N3M{i Pd,.(t'?r.n
, i.
re
kal
Lutt
di lttsk lea Apa,a,t
lakln4
2AA5
Pert""tul
P'nerbir
Erl.,r33r, lnkanr. 198'l
kkrndrrslrh
do A.iel ]htr,. rPrdns.r N4ata P.rkalnii ddri Sttb'
Po,.,t'n,r' Yr!rsrn l'encrlit !I. ialMk. l9rl
NEGARA BUKITTINGGI DAT,AN'I PENGNLOLT\AN
KNt],\NGAN NEGARA
Oleh
B.TRIHANTORO
(Di Da{ah bidhing.n
l.of. Dr, Ytrlilndri,
SH.
MII drn Ynslinr' 5Il, ilrHl
ARSTRAK
Ir
l.Lryrn]n Pc,bcndrlrrMi Ncg a Bukirnrggr xdalih
l.ndsrrl Pe,he.drh.rtrai ll.!in\i SuDrarcrr Brxr Pxda hxkckxo)a msruPak srlah srrtr
irtrm drlan orcl:k$nrlln r!!rs polok D.Fa,rcmm K.urngrn di brdang pef8eloLxrd
reu:ngitr ncgr.a rri10 scbrgri Kuxs. Bctrdaha,r Umum Nclr,r (lrllNl dr dFrh
iralrn denqrn tLsas |o[ok d r li,tr3t nyr. Krntor Pcliytrnri Perbcndahrratrtr Ne-qarr
pc'ri yrng srngrl p.tritr3 ie'Lhmr drlrn h, f.nvelcnggmrtrn
Ar! inggi
or
'ncn,punlrl
l'erbefLhh.,l3n Neeru Buknlii!gL lrchrnr d' rksbik$ se.xrl
::in rl. sch$$r nrcngakrb km sering (c!odi kcsilahrn Fng brtsrhr sdminnhhl
kePda ncg o f'enelihrD rii
-i lrsalrlr Fmbryxmi yxrg mcnsrltibxrkar kcrugirn
::rkuskin padr brgr!.aDi fer:n Kr,norPeliyrnrn Perbsndrlrxraxn )Jcgra Bul ttrggr
?::trn krnror
Pcl.!!,]i
.-rpengelolrarkcuinganncgarrkhususn]2dihidrgpceclur"od:nbclinrrrclrrl
rpr $ a ha,nb r kendrl !a g ldo d3lxm FengeLolrm kcurfS]n neelrx klrusu$vl
fdrngFcngclur rD Jrn bclr|ta r.gx.r tenebLl.
rruk rncDetrmptr![r dari yafg diPs ukx, jcns pene]irirn vxng di!rtrikrn ldalrlr
a.relrrtr yurldis rrstu.gis (J,.i, l.sal ,zr ff.l). scd:ngknn Fngudp|Lxn dru te n
:a dda p' orer }rng dLlaksria[trn neLalu, ,rmdJt ltengi rahtr lrngsung) d]r
-:irn.r.r drn drla s.k0r&' ranq d,lxks.trikri mehlui nud, l{c'$ure. kemudrxi drl
Ltrrlnrtl
--:5ur dimrlrss dcr:rn Drnggtrtrrk m.bdeKnntor Pc atrnrf Perbcnd.liaExn negrir
brlrM
l:- hrril pdielnrftr. dilerrbu,
0.fun
:,i in-qgiLlri., FnydcrllrID llLngrip...r rrn sDggran dllrm ' r3kr PengclrF'ri
: rlaitr cpain rdrlrh nrclrkL,lrn luig! pcrgrrrsm ha,* o.ngiNisrn Jing bcr frt
-:..trtil drn pcng \dsntr yins b' ild 'cli.sil AI)]hila L.silrhan di[et$ur F.dtr sa]i
: :alkan pcnla\srsri !.crciil mdkx SP\1 drn Dolu ici Penduktngrtr afun
:..nbrhk pidtr Srtr'x kcltr ymg bcArd8ktrirn. rclrP, aPab,l. kesrlahrn dikct i
a.r saar dilrktrkxr pctrgrersM r.lrcrf rPb,lt kcsrlM r tr\.btrr bc6rflt
ive mxk. Sdurf Ke,ix tare be'srigkuh' Jifrnti untuk ntnrFcrba,k rhu
--,ntrtr
a:j1gkrp, l.srlahrn yrng rc afal lr3dr SP\'I dad D.kuDcD l'endulttrng !. reral bilr
i:.Jrrn retrebtrt nengrk,balkin Lengiri i.gara n kr Kaitor Pehvanai
:-:Jih aarN.grnBrkr(itr33 aLrn mclrkuki,i ]tm:ihrn rerhidtrp pergehaln dai
::rr: neqarayrng tclrh dlkchrrkrn mclrloi KursaPenggunrAt$rrn (KP )
:
:
BAB
I
pricrFLrn rujurn Ncgrra Kc*tuatr RenuhLik lndoicsir
drlm rln.r Iv Psnbukun Urdrns U.dafe Drsri
N.sa,r rads
drctrye
19.15
.feerrakrn funss pcncnnah.ri drlrir
srtr lunxsi rienc'i rhrr renebur he.krirrn dcngan n,igsi
Konsekrnsi
drl
lthksrmaD C€m rnrahrn Negra
nrhn
up3yr trirtr[
nenyelergtrnkan ltrnssilmer pdncriibhrn rex.bur n.nimbuLLrn hrk
keelibatr Negm )rng drprl dinilri dcrgrtr
snem FngeloLnndlctrmr!.f Dqrra
Scb3eri surtr
n
rE
y
re lentr
d:l
i,L"
l
n.srr lbg bcrkcddtalatr kyd.
berdlsr krn htrktrm, drD
nrflelcigr]atrkr, oem.Lntahrn nuga b.,dasark.i roinntr\i. !{em peie.loLmn
leurng.i icgxr rrus
senLrL
dcngh aaftr pokol y.i8 dn.bpkrr drLrm UidaDg
LndrnqDasa, Alun. pokok rss.butditebpkan drlam tsab
Xeurncrn . Prsrl 23
\'.'""
ebg
.tk':
la,n menq u'
vlil
yrng berjudul lrrL
ADg$tun Pcndrp
o'nPc
'
'ol
!i
n
drD Belrqr
ip
dldn
I
d.r$n urdrn! uidrtrs drf d,[hnrlm s..r,r rihuk] drr
o*l
d" t.odp.nbl
i
'
L dib'l
Pe'wakilrnltlk)rrnc grr D,sDperhdikrn pcnifrbrdS,i De\
:l arrbiLr Dcwxtr
pc.drpalrn
Pe
*akirn R.kyd
drd lichnjr
negaix
d
Nn-suhn lxLn
Lcurnern negua yriru
\eE
IaLLL
Prnl
Cd
23 A.
dr
u.
r.up[]n d.nlan
NEim dnltrr d.ngrn
ig dilmlmrkrtr olch prsrl 21 Undrrs rrndrn!
!
|rc'nF xh meigelurrl isr
iind.i! Uidlig
a. LJrrdrng Ljndrn-q Nomdr
tisgrsD
Dnruk kcp.nuan ncgrfu
rid s Pasrl 2l A. Nlxctn d', l 8r U
undr.-! mdrn!. Pral ll C. H, hrL hin mcigcnxi krua.$D
rcGcbur dirLrs
Pe'lxkiltn D.rrur'
N.Crra uhuD lxng
dcns.n trnnrds
Dr
'
'rDcrngrn
lan! b.slf mmrksr
Urruk D.rcrlL$s rpr
jNrb
laig dNrlkan oleh I'tsftn. Pmcrnftl
hcijr hkri AnBsrai I'efdlp.hd dx aelrn r
P4ik
rD
herNLnlgug
undrns trndrns d'bnLa g
NotrD, l7 Ttrhun 200:l refrrns Keungai
I T.lnn 200t teitn3 Pe[erd]lnaaf Nega.r
daD
Lndrns tridrng Nornor 15 Trhur ?01)4 reDhDg Pem..ksun I'cnge oLran drn
TrnBguDg
Jr(rh Keurnlar Ncgm
D.nBrD
d'kdurhrnra Uidr,,3lJ,dr,3 d
Itrng dtrebtrrhn Ji r{trs.
lddoms
r.nvurudnrrxod!,r.nr.z drla
\nr.n D.m.rinrihin
Fnye bn-!-!
Nelrrr s.pcdl
brhrk lentin! d.i, ranlkatrtr
rqrrrh rtLrmrs di bidh!pctrsclolIi rcurngan
DrLrDi
bLdrtr€ Kcurn-exn
neg
ru
D
dxlam tunlka ncidtrkuf8
ncga
NcxaraRcpub ik Irdoiesn beidrsxrkrD lrndang
2
pen.L,lan nentrLn b'hxdrp Pe'ai KPPN Buknnnegi
.t-\unmyr
pokok
Jrn
yrDg
fungsi p.Dcrnd anssr
n
bela.jr ncgrij dipoolch kcsihpuh. s.brgri brrilur
dahm r.nslr
pengelur
n drD
L reir
Kl'l'N tstr[tr.nssL drLim p.nlelolaan keuansrn nesar kiususnya yrns
- --'",
"l.'," J-|'
dalln ntrekr |BiselurraD drn
ug
dilakukr
I'n
' o-
sg.
'
belanla nesrra adahh densrn meLakukan tungsi
porgisastrq brLk lurgsipe.g vrsrn
yaDs
DoLol
:
yrn!
benilar pftvendfy.iru pcnea*asai
scbcltrm Lc.jadinyd pc sehmm
bclr
ja ieema.
dinria
selieluD
rerjad,nyr pensel,'arai drn b.laiJa ne8ara SPM dai Dokun.f PeMukunsryl
sebrgridlsrFcn.riixr aigAara
daLlm reDEka
p.f8eh'ano drtr belrnja Degrn
hrus dtrel'd sdemiliirn rup! schii$a p.igeLutrri
akri d'laksanrkrD bemr bciar rrrupikrn 0etrEeh,airn
Solaid
tuf!!
DeDgrwrrn yrng b!6ifat prc!.nrf
ireLlkulri rutrC!
peDgawrsrn ying
be^itd €nesf
dihkukri setelah r.tad iyr penselurrr.
bclxnja
dil![Lk'n pe.ge]r.i.r d3n beLrnjr norr bcd.saikai sP2D rerbrdxp
Dolumci P.rduktrng'yx KPPN Buki.ti,ig8L mehkukan
ksarn
pe'ner
evrluN redrdrp pcngchFi daD behnrr ndgta I'rng telah
I'ensr\mlr ,ttissl y.ng dilrksrnrka.
SPM
dan
dnrkukrn
aLeh KPPN Buktrringsi d.la
FDgelol.ar keurnsan ncglm khNusnyr di bidaiS tengelftftn
d.i
'
beLrnF
DAFI AR PUSTAKA
!!.L!:Dc!c
Anggiro
bimaDU
dr. Andic
MceAntxla.
En
Banl Kehidkat
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