{"id":21030,"date":"2022-05-09T19:35:19","date_gmt":"2022-05-09T12:35:19","guid":{"rendered":"https:\/\/radarkotabumi.co.id\/read\/?p=21030"},"modified":"2022-05-09T19:35:19","modified_gmt":"2022-05-09T12:35:19","slug":"dalih-kpa","status":"publish","type":"post","link":"https:\/\/radarkotabumi.co.id\/read\/2022\/05\/09\/dalih-kpa\/","title":{"rendered":"Dalih KPA"},"content":{"rendered":"<p>Oleh : Heri Maulana<\/p>\n<p><em>Assalamualaikum wr wb<\/em><\/p>\n<p>Seorang atasan tidak boleh lepas tanggungjawab, atas apa yang dilakukan bawahannya. Terlebih itu menyangkut keuangan negara yang dikelola. Apalagi atasan dimaksud diserahi tanggung jawab sebagai Kuasa Pengguna Anggaran (KPA) dalam suatu kegiatan yang didanai negara. Sebab KPA merupakan pejabat yang ditetapkan oleh Pengguna Anggaran (PA) untuk menggunakan anggaran, dan kepadanya diberikan wewenang secara penuh.<\/p>\n<p>Mengherankan jika seorang KPA seolah tidak mengetahui penggunaan anggaran oleh Pejabat Pelaksana Teknis Kegiatan (PPTK). Sebagaimana Kepala Bagian Umum Sekretariat DPRD Lampung Utara, Alipir. Dirinya seperti &#8216;membuang badan&#8217; lepas tanggungjawab atas persoalan dana media yang dikelola Kasubag TU Winda Susanti selaku PPTK.<br \/>\nSebab sbagai KPA, Alipir memiliki kewenangan meneliti kebenaran dokumen yang menjadi persyaratan\/kelengkapan sehubungan dengan ikatan \/perjanjian pengadaan barang\/jasa. Kemudian meneliti tersedianya dana kegiatan yang bersangkutan, membebankan pengeluaran sesuai dengan mata anggaran pangeluaran yang bersangkutan<br \/>\nMemerintahkan pembayaran atas beban dana sesuai dengan ketersediaan dana dalam DIPA, membuat keputusan-keputusan dan mengambil tindakan-tindakan yang dapat mengakibatkan timbulnya pengeluaran uang atau tagihan atas beban anggaran DIPA, dan melakukan bimbingan dan arahan terhadap pelaksanaan kegiatan dan pengelolaan keuangan.<\/p>\n<p>KPA berwewenang untuk membuat keputusan-keputusan dan mengambil tindakan-tindakan yang dapat mengakibatkan timbulnya pengeluaran uang atau tagihan. Dengan begitu KPA berhak untuk memutuskan apakah dana yang dikelola KPA dikeluarkan atau tidak.<\/p>\n<p>Sikap Alipir tersebut dapat mengindikasikan jika dirinya &#8216;tidak berdaya&#8217; menghadapi PPTK yang nota bene bawahannya. Sehingga apapun yang dilakukan PPTK dirinya tidak ambil peduli. Tetapi rasanya ini tidak masuk akal. Sebab ketika terjadi penyimpangan anggaran yang dilakukan PPTK, seorang KPA juga harus bertanggungjawab. Sangat mustahil, KPA berdiam diri ketika dirinya juga berpotensi terseret hukum atas perbuatan PPTK.<\/p>\n<p>Sangat mungkin KPA dimaksud memang bekerjasama dengan PPTK untuk &#8216;mengakali&#8217; anggaran yang dikelola dan menikmatinya bersama-sama. Jika ini yang terjadi, maka sangat mungkin pada Subag Rumah Tangga dan Subag Perlengkapan juga &#8216;mengakali&#8217; anggaran. Sebab Alipir sebagai Kabag Umum, membawahi tiga sub bagian, yakni Subag Perlengkapan, Subag Rumah Tangga dan Subag TU. Dimana para kasubag dimaksud juga merupakan PPTK. (**)<\/p>\n<p><em>Wassalam<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Oleh : Heri Maulana Assalamualaikum wr wb Seorang atasan tidak boleh lepas tanggungjawab, atas apa&#8230;<\/p>\n","protected":false},"author":2,"featured_media":19220,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[35],"tags":[],"class_list":["post-21030","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-beranda"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Dalih KPA - Radar Kotabumi<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/radarkotabumi.co.id\/read\/2022\/05\/09\/dalih-kpa\/\" \/>\n<meta property=\"og:locale\" content=\"id_ID\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Dalih KPA - 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