Manajemen Kas

count Related to Gevernment Bond (SUN)

nt Bond (SUN)

Fund Transfer Fund transfer
(Debit) to RKUN/

502.000000
G.2.4.4

verbooking document

G.4.1

Page 132

4. Management of Revenue Account Related to Gevernment Bond (SUN)
Penjelasan diagram level 2 terkait pengelolaan rekening dalam rengka penerimaan yang berasal
dari SUN adalah sebagai berikut:
G.2.4.1 Receive fund (Credit) from Commercial Bank
Bank Indonesia receives fund transfer from the commercial bank that acts as a marketing agent of the
Bond. Bank Indonesia will then send its Bank Statement to the Directorate of Cash Management (Sub
directorate of General State Cash/Subdit KUN).
G.2.4.2 Record transaction data
Based on the Bank Statement, the Directorate of Cash Management will record it and store the data.
G.2.4.3 Issue overbooking document
Based on a Notification of Government Receipt through issuance of state bond sent by the DG of Debt
Management and also the Bank Indonesia account 500.000003 data, Directorate of Cash Management
will issue an overbooking document (WPR) for fund transfer to the RKUN/502.000000 account. The
overbooking document will then be sent to Bank Indonesia.
G.2.4.4 Fund transfer (Debit) to General State Cash Account/RKUN (502.000000)
Based on the overbooking document, Bank Indonesia will transfer fund from 500.000003 (debit) to
502.000000.

Page 133

Gambar 3.49 Management of
G.2.5 Management of Other Government Accounts

Third Party Related
Units

Fund transfer Overbooking
request
Receipt Transaction
Processing Expenditure Trans
G.2.5.1 Processing
G.2.5.2

f Other Government Account

g
saction
g

H

Page 134

5. Management of Other Government Account
Penjelasan diagram level 2 terkait pengelolaan rekening pemerintah lainnya adalah sebagai
berikut:
G.2.5.1 Receipt Transaction Processing
The receipt transaction processing shows the money inflow for Other Government Account/RPL from the
third parties related to non tax revenue of natural resources (production sharing for oil and gas, geothermal
energy, and mining and fishery).
G.2.5.2 Expenditure Transaction Processing
The expenditure Transaction Processing shows the money outflow from the RPL to the third parties and also
to RKUN/General State Cash Account.
Diagram level 2 untuk rekening pemerintah lainnya ini akan dirinci ke dalam level 3 yaitu:
a) Receipt Transaction Processing
b) Expenditure Transaction Processing

Page 135

Gambar 3.50 Receipt Transaction Proce
G.2.5.1 Receipt Transaction Processing

Third Party

Fund Receive fund Send bank
transfer (Credit) from third statement
and credit
parties
G.2.5.1.1 advice
G.2.5.1.2

Verify Bank Y Record bank
statement against statement and
credit advice
credit advice
G.2.5.1.3 G.2.5.1.4

N

essing for Other Government Account

Database
(MS Access)

H G.2.5.2

Page 136

a) Receipt Transaction Processing
Penjelasan terkait diagram level 3 dari cash management untuk proses receipt transaction
processing pada Other Governemnt Account (RPL) adalah sebagai berikut:
G.2.5.1.1 Receive fund (Credit) from third parties
Third parties will deposit a certain amount of fund, for example like production sharing for oil
deposited by an oil company.
G.2.5.1.2 Send bank statement and credit advice
Bank Indonesia will send daily Bank Statement to the Directorate of Cash Management enclosed
with the credit advice for the receipt transactions.
G.2.5.1.3 Decision process: Verification of Bank statement with the credit advice
The Directorate of Cash Management (Sub Directorate of Other Government Account/ Subdit
Rekening Pemerintah Lainnya) will match the Bank Statement with the credit advice. If any
mismatch were found, the Directorate of Cash Management will return the bank Statement and
credit advice to Bank Indonesia for corrections. Bank Indonesia will then resend (back to
G.2.5.1.2) the Bank Statement and credit advice to the Directorate of Cash Management after the
corrections were made.
G.2.5.1.4 Recording of bank statement and credit advice
After the bank statement and credit advice were verified, it will be recorded into the RPL system for
Reporting.

Page 137

Gambar 3.51 Expenditure Transaction Pr
G.2.5.2 Expenditure Transaction Processing

Upper G.2.5.1 Dit. SMI &
Dit.PNBP
Boundaries
DJA

URneiltasted Overbooking request
()D&DiiJtt.A.SPMINBP documents

DMCSiuarsbnechatgoeramteent Issue overbooking

DOAGitcothcveoerurnntment document ( Surat
Perintah
Verify overbooking
request document Y Pemindahbukuan )

G.2.5.2.1 G.2.5.2.2

N

SIPP

IBnadnoknesia Transfer to ( Debit )
OGtohveerrnment
RKUN/third party
Account
account
Lower Dit. SMI & G.2.5.2.3
Boundaries Dit.PNBP
G.4.1
DJA

rocessing for Other Government Account

Y Record bank
statement and
Verify Bank
debit advice
statement against G.2.5.2.6

debit advice Database
(MS Access)
G.2.5.2.5

N

Bank statement
& credit advice

Send bank
statement
and debit

advice
G.2.5.2.4

I

Page 138

b) Expenditure Transaction Processing
Penjelasan terkait diagram level 3 dari cash management untuk proses expenditure transaction
processing pada Other Governemnt Account (RPL) adalah sebagai berikut:
G.2.5.2.1 Verification of Overbooking Request Document
Directorate of Cash Management verifies the overbooking request documents sent by Directorate of
Investment Management System (Dit.Sistem Manajemen Investasi) or Directorate of Non Tax
Revenue of DG Budget (Dit. Penerimaan Negara Bukan Pajak DJA).
G.2.5.2.2 Issuance of overbooking document (Surat Perintah Pemindahbukuan/SPP)
Based on the overbooking document, Directorate of Cash Management will issue SPP to Bank
Indonesia.
G.2.5.2.3 Transfer Fund (Debit) to RKUN/third party account
Based on the SPP, Bank Indonesia will transfer fund to the third parties or to the RKUN
(502.000000 for IDR or 600.502411 for USD).
G.2.5.2.4 Send bank statement and debit advice
Bank Indonesia will send the Bank Statement and debit advice to Directorate of Cash
Management.
G.2.5.2.5 Decision process: Verification of Bank statement with the debit advice
The Directorate of Cash Management (Sub Directorate of Other Government Account/ Subdit
Rekening Pemerintah Lainnya) will match the Bank Statement with the debit advice. If any
mismatch were found, the Directorate of Cash Management will return the bank Statement and
debit advice to Bank Indonesia for corrections. Bank Indonesia will then resend (back to
G.2.5.2.4) the Bank Statement and debit advice to the Directorate of Cash Management after the
corrections were made.
G.2.5.2.6 Recording of bank statement and debit advice
After the bank statement and debit advice were verified, it will be recorded into the RPL system for
Reporting.

Page 139

Gambar 3.52 Management

G.3. Management of Expenditure Account

s
ie
r r
epp a

d D

n
Uu
o
B

SP2D data G.3.2

N Transfer Request of fund
P
P G.3.1 needs
K Estimate needs

(E-kirana)

Fund transfer request

G.3.3
Allocation of Fund

Fund transfe

G.3.4

t of Expenditure Account

Check/ overbooking doc

er

Transfer of Fund

Fund transfer data

H G.4.2

Page 140

c. Management of Expenditure Account
Management of Expenditure Account terkait dengan proses release of fund (pencairan dana) untuk
membiayai kegiatan operasional pemerintah yang terkait dengan mekanisme SP2D pada KPPN.
Proses ini tergambar dalam diagram level 1 di atas dengan penjelasan sebagai berikut:
G.3.1 Estimation of Fund Needs
Based on the SP2D data, KPPN estimates the fund needed. The fund estimation is done three times a day.
G.3.2 Request of Fund in KPPN Through e-kirana
Based on the fund estimation, KPPN sends fund request to Directorate of Cash Management using an
application that connects KPPN and Directorate of Cash Management through the intranet called e-kirana.
The requests are done three times a day. For SP2D dated “a”, the request is done before 16.30 , before
10.30 on the next day and 13.45 on the next day.
G.3.3 Allocation of Fund
The Process of Fund Allocation is done at the Directorate of Cash Management based on the fund request of
the KPPNs.
G.3.4 Transfer of Fund
Transfer of Fund is done based on the check/overbooking document issued by the Directorate of Cash
Management.
Proses Allocation of Fund dan Transfer of Fund dapat dirinci ke dalam diagram level 2.

Page 141

Gambar 3.53 All

G.3.3 Allocation of Fund

G.3.2

Fund request Receive fund Consolidate total fund Issue fund
request requests from KPPNs transfer order
G.3.3.1 request from
G.3.3.2 RKUN to RPK

Database BUN-P

G.3.3.3

Fund tr
order re

Issue c
overbo

docum
G.3.

location of Fund

ransfer
equest

check/ Check/overbookingdocumentG.4.2
ooking

ment
.3.4

G.3.4

Page 142

1. Allocation of Fund
Diagram level 2 untuk allocation of fund dapat dijelaskan sebagai berikut:
G.3.3.1 Receive the Fund Request
Directorate of Cash Management (Sub Directorate of Cash Planning and Controlling) receives fund request
from all the KPPNs.
G.3.3.2 Consolidation of total fund request from KPPNs
Directorate of Cash Management (Sub Directorate of Cash Planning and Controlling) consolidates all fund
request sent by the KPPNs.
G.3.3.3 Issuance of fund transfer order request from RKUN to RPK-BUN-P
Sub Directorate of Cash Planning and Controlling issues transfer order request from RKUN to RPK
BUN-P and sends it to the Sub Directorate of General State Cash.
G.3.3.4 Issuance of check/overbooking document (WPR)
Based on the transfer order request from Sub Directorate of Cash Planning and Controlling, Sub Directorate
of General State Cash issues WPR. The WPR will be sent to Bank Indonesia and will be the basis to
transfer money in the General State Cash/RKUN (502.000000) to the RPK BUN P in the Commercial
Bank.

Page 143

Gambar 3.54 Tr

G.3.4 Transfer of Fund

G.4.2 G.3.3.4 G.2.3.3.B

SP2D

Fund transfer Receive Fund
(Credit RPK BUN-P)

from RKUN
G.3.4.1

Fu

Fund transfer

Fund withdrawal by

BOI from
RPKBUN P

Account based on

the SP2D
G.3.4.2

ransfer of Fund

D

Transfer fund Fund transfer
(remaining balance) to

RKUN
G.3.4.3

und transfer

Bank
statement

Record
G.3.4.4

Fund transfer

Fund
transfer

Database

Third parties SUs/ H G.4.1 H
G.5.1 (KPPN)

Page 144

2. Transfer of Fund
Diagram level 2 untuk transfer of fund dapat dijelaskan sebagai berikut:
G.3.4.1 Receive Fund (Credit RPK BUN-P) from RKUN
RPK BUN P (Rekening Pemerintah Kuasa Bendahara Umum Negara Pusat) at the commercial bank
receives fund transfer from Bank Indonesia (RKUN/502.000000).
G.3.4.2 Fund withdrawal by BO I from RPKBUN P Account based on the SP2D
Btraesaesduroenrsth’eacScPou2nDtss.enBtObyI wKiPlPlNtsh,enBsOenIdwBiallnkdeSbittataenmeanmtosutnotKoPfPmNosn.ey to the third parties’/SUs
G.3.4.3 Transfer fund (remaining balance) to RKUN (zero balanced)
At the end of the day, RPK BUN P will transfer the remaining balance (automatically) to the RKUN.
Thus the RPK BUN P remains zero balanced.
G.3.4.4 Record Bank Statement
KPPN will record BO I Bank Statements for the purpose of reporting.

Page 145

Gambar 3.55 Management of Gen
G.4 Management of General State Cash Account/RKUN

s
re eira

dppUnuo G.2.3.3 G.2.2 G.6 G.2.3.6 G.5 G.2.5.2 G.3.4.3 G.2

B

Fund transfer

ia
s

e
n
o N
d U

nI K
kR
Receive Fund
n (Credit) RKUN
a
G.4.1 Bank statement
B & debit/credit advice

Record transaction
G.4.3

database

s
rewoL rie

a
d
n
u
o
B

neral State Cash Account/RKUN

D

2.4 G.6.2.3 G.6.2.4 G.7.6.4 G.3.3.4 (PKN) G.6.1.3

SP2D/
Overbooking document

Transfer Fund
(Debit) RKUN

G.4.2

Fund transfer

Fund transfer

Fund transfer
Fund transfer

H G.6 Third party/ G.3.4 G.6.2.1 G.7.4
institution
(PM PKN)

Page 146

d. Management of General State Cash Account/RKUN
Management of General State Cash Account/RKUN terkait dengan proses-proses pengelolaan kas
lainnya yang melibatkan rekening kas umum negara (RKUN). Proses ini tergambar dalam
diagram level 1 di atas dengan penjelasan sebagai berikut:
G.4.1 Receive Fund (Credit)
RKUN receives fund from various resources (see connectors). Bank Indonesia will send Bank statement and
credit advice.
G.4.2 Transfer Fund (Debit)
RKUN transfers the fund to the placement account, third parties/institutions (SP2D issued by Directorate
of Cash Management), escrow account, and RPK BUN P. Bank Indonesia will send Bank statement and
credit advice.
G.4.3 Record Transactions
Cash Management Directorate will record the Bank Statement and debit/credit advice, and store it in the
database and will be used for reporting.

Page 147

Gambar 3.56 Management of
G.5 Management of SUs Accounts/Treasury Notional Pooling

s G.3.3.2
r ier
epp a

d
n
Uu
o

B

k

n

ae
cif
B Consolidate all SUs
l Treasurer Account

cia O and provide
r
e d remuneration
a G.5.1

me

H

o

C

etarotceri

Account balance data

D Monitor Account Reconciliat
t Balances G.5.3
nme G.5.2

Megana Account balance data

h database
sa

C

s
r ier
ea
wd
on
Lu

o
B

f SUs Treasury Account/TNP

Deposit Remuneration
to State Cash Account

G.5.4

Deposit slip Penalty

Payment
G.5.7

Deposit slip

Remuneration deposit Y
validation
tion G.5.5 Fund transfer

N Penalty
notification letter
Execute
penalty G.4.1
G.5.6

H

Page 148

e. Management of SUs Treasury Account
Management of SUs Treasury Account terkait dengan monitoring rekening bendahara pengeluaran
pada Satker dan remunerasi yang diperoleh atas saldo rekening tersebut. Proses ini tergambar
dalam diagram level 1 di atas dengan penjelasan sebagai berikut:

G.5.1 Consolidate all SUs Treasurer Account
1. The commercial bank will consolidate all the SUs Treasury account placed within them.
2. The commercial bank will count for its remuneration of the total amount of the SUs Treasury account
placed with interest based on the contract between DG Treasury and the commercial bank. Each bank
has different contract.
3. The bank will then send account balance data that includes the amount of the remuneration given for
balances. This data is sent daily at 7 am the following day to Directorate of Cash Management in the
DG Treasury using the file transfer protocol. This data stored in the ftp will then be retrieved by the
TNP Application in the Directorate of Cash Management (Sub Directorate of Cash Planning and
Controlling).

G.5.2 Monitor Bank Account Balances
1. Directorate of Cash Management performs bank account balance monitoring using TNP Application.
2. This monitoring includes monitoring the remuneration count for each bank account balance. The
remuneration is counted based on the account daily balance basis.

G.5.3 Reconciliation
1. Reconciliation is performed on the third day of the month for the previous month, and is done between the
account balance data stored in the Directorate of Cash Management database and the commercial
bank’s database.
2. Although the data source of the database of the Directorate of Cash Management comes from the bank,
some differences may occur during the reconciliation. This may happen because the data that was sent by
the bank through the internet has the potential to be corrupt. In this case reconciliation is aimed to find
out and resolve the differences in data and generate reconciliation report.
3. The reconciliation is the basis for depositing of the remuneration to the General State Cash Account
(RKUN)

G.5.4 Deposit Remuneration to State Cash Account
1. The bank will deposit the remuneration with the amount based on the account consolidation and the
remuneration count. This process is done monthly with the time limit referring to the contract (usually the
fourth day of the month).
2. The money is deposited to the RKUN in Bank Indonesia (502.000000).
3. The bank will send the remuneration deposit slip to Cash Management Directorate in the DG
Treasury.

G.5.5 Validating the remuneration deposit
1. This process is to ensure that the remuneration are received timely and in the correct amount. The
validation criteria (amount and time) are based on the contract;
2. If the remuneration deposit are received timely and in the right amount, then the process will proceed to
reporting;
3. Otherwise, the bank will be given a penalty.

Page 149

G.5.6 Execute Penalty
1. Based on the validation process, if the amount received are not in right time and amount, then
Directorate of Cash Management will give a penalty to the bank based on the contract.
2. The Directorate of Cash Management will send penalty notification letter to the Bank.

G.5.6 Pay Penalty
1. Based on the penalty notification letter, the bank will pay the penalty and transfer it to RKUN.
2. The bank will then send the deposit slip to the Directorate of Cash Management, and the process will
then repeat to G.5.5.

The list of Banks participating in the TNP: 6. BTN
1. BNI 7. Bank BPD Jabar Banten
2. BRI 8. Bank BPD Kalsel
3. Mandiri 9. Bank BPD Sumsel
4. Bank DKI 10. Bank BPD Bali
5. Bank Bukopin

Page 150

Gambar 3.57

G.6 Placement

s Overbooking Placement Bank statement
reppU rie document Execution

a G.1 G.4 G.6.2
d
n
u
o
B

etCarotceriDt

Balance
data

Cash forecasting
data

Placement

eMnmegana Preparation

G.6.1

h
sa

s Fund transfer

r rei G.4.1
e a

wd

on

Lu

o

B

7 Placement

Placement
remuneration
Reconciliation and

verification
G.6.3

E.
Reporting

Page 151

f. Placement
Placement terkait dengan penempatan yang dilakukan atas saldo pada RKUN yang melebihi
saldo kas minimal rekening pemerintah pada Bank Indonesia, yaitu sebesar Rp. 2 triliun untuk
rekening pemerintah IDR dan USD $ 1 Juta untuk rekening USD. Proses ini tergambar dalam
diagram level 1 di atas dengan penjelasan sebagai berikut:
G.6.1 Placement Preparation
Based on cash forecasting data and RKUN cash balance data derived from the bank statement, Sub
Directorate General State Cash will prepare for placement (see G.6.1 process breakdown description) and
issue overbooking document.
G.6.2 Placement Execution
Based on the overbooking document, Bank Indonesia will execute the placement through fund transfer to the
placement account from RKUN, or even transfer the fund from placement account back to RKUN in case of
cash shortage (below minimum balance-see G.6.2 process breakdown description)
G.6.3 Placement remuneration Reconciliation and verification
Based on the Bank Statement sent by Bank Indonesia, Sub Directorate of General State Cash will reconcile
and verify whether the placement remuneration is received timely and in the correct amount.
Proses Placement preparation dan Placement Execution dapat dirinci ke dalam diagram level 2.

Page 152

Gambar 3.58 P

G.6.1 Placement Preparation

G.1 G.4

Balance Account Y Issue Overbooking
data monitoring and End of day > minimum order to placemen
consolidation
Cash forecasting cash balance? account from
data G.6.1.1 G.6.1.2 RKUN
G.6.1.3
N

Issue Overbooking Over
order to RKUN
from placement

account
G.6.1.4

Placement Preparation

g
nt

Overbooking document

rbooking document

G.6.2 G.4.2

Page 153

1. Placement Preparation
Placement preparation terkait dengan proses-proses yang dilakukan sebelum proses penempatan
benar-benar dilaksanakan/execute. Deskripsi dari diagram level 2 untuk placement preparation di atas
adalah sebagai berikut:
G.6.1.1 Account monitoring and consolidation
Sub Directorate General State Cash monitors the cash forecasting data and RKUN cash balance data
derived from the bank statement.
G.6.1.2 Decision Process: Whether the end of day RKUN bank balance exceeds the minimum cash balance?
Based on the bank account monitoring and consolidation, Sub Directorate General State Cash will
determine whether the RKUN Bank Balance exceeds the minimum cash balance. If it does exceeds the
minimum cash balance, then the process will proceed to G.6.1.3, otherwise it will continue to G.6.1.4.
G.6.1.3 Issuance of overbooking document (WPR) to transfer fund from RKUN to Placement Account.
If the RKUN bank balance exceeds the minimum cash balance, Sub Directorate General State Cash will
then issue WPR (Warkat Pembebanan Rekening) to transfer fund from RKUN to placement account.
G.6.1.4 Issuance of overbooking document (WPR) to transfer fund from Placement Account to RKUN.
If the RKUN cash balance is under the minimum cash balance, Sub Directorate General State Cash will
then issue WPR (Warkat Pembebanan Rekening) to transfer fund from placement account to RKUN in
order to close up the balance deficit.

Page 154

Gambar 3.59 Plac

G.6.2 Placement Execution

G.4.2 G.6.1.4

Overbooking Debit to RKUN the
document required amount to meet

up the minimum cash
balance

G.6.2.4

Fund transfer F

Receive Fund Provide Deposit revenue from
(Credit) from RKUN remuneration placement
according to
for placement agreement remuneration to RKUN
monthly
G.6.2.1 G.6.2.2 G.6.2.3

Fund

G

cement Execution

Bank statement

Fund transfer

Bank statement
d transfer

G.4.1 G.6.3

Page 155

2. Placement Execution
Placement execution terkait merupakan proses penempatan atas dana pemerintah pada Bank
Indonesia yaitu terkait penempatan pada rekening penempatan (placement account) dalam hal
saldo rekening melebihi saldo kas minimal atau pemindahan dari rekening penempatan ke
RKUN untuk memenuhi saldo kas minimal. Deskripsi dari diagram level 2 untuk placement
execution di atas adalah sebagai berikut:
G.6.2.1 Receive Fund (Credit) from RKUN for placement
Based on the overbooking document, Bank Indonesia will transfer fund (the exceeding fund of the minimum
RKUN account balance) from RKUN to Placement Account (see also G.4.2).
G.6.2.2 Provide remuneration according to contract
Based on the account balance in the placement account, Bank Indonesia will provide remuneration (based on
the contract agreement).
G.6.2.3 Deposit revenue from placement remuneration to RKUN monthly
The remuneration will be deposited to the RKUN by Bank Indonesia (automatic debit) on a monthly basis.
G.6.2.4 Debit to RKUN the required amount to meet up the minimum cash balance
Based on the overbooking document, Bank Indonesia will transfer fund (to meet up the minimum RKUN
account balance) from placement Account to RKUN.

Page 156

Gambar 3.60 Managem

G.7 Management of Escrow Account

s
ie
reppU r

a Bank Auction/ G.4.2
d Procurement
n Fund transf
Committee
Receive f
u (Credit) f
o
RKUN
B G.7.4

b Notification of Record
uS chosen bank G.7.3

teehnaermoietgDcatna h Issuance of
s Account Opening
a Request letter for
C escrow account
eat
tS G.7.1

l Database
are
Account opening
n &coBnfainrkmaSttiaotnemleetntetr
e
G
tiD
M

saC

Account opening
request letter

k Opening of Escrow
n Account
a G.7.2
B
l
cia

re

m

m
o
C

s
ie
rewo r

a
d
n
Lu
o

B

ment of Escrow Account

2 SUs

Fund disbursement request
and other supporting documents

Escrow Fund Escrow Fund
Disbursement Redeposit

G.7.5 G.7.6
fer

Fund transfer

fund
from
N

H G.4.1

Page 157

g. Management of Escrow Account
Proses ini tergambar dalam diagram level 1 di atas dengan penjelasan sebagai berikut:
G.7.1 Issuance of Account Opening Request Letter For Escrow Account
Based on the notification of chosen bank sent by the bank procurement committee, Sub Directorate of
General State Cash (Subdit KUN) will issue account opening request letter for escrow account and send it
the chosen commercial bank.
G.7.2 Opening of Escrow Account
Based on the account opening request letter for escrow account, the commercial bank will open the account and
account opening confirmation letter enclosed with the bank statement to Sub Directorate of General State
Cash (Subdit KUN).
G.7.3 Record of account balance
Based on the bank statement, Sub Directorate of General State Cash will record the new account.
G.7.4 Receive fund for escrow from RKUN
After receiving account opening confirmation letter enclosed with the bank statement, Sub Directorate of
General State Cash will issue SP2D (see payment module) for escrow account. Based on the SP2D, Bank
Indonesia will transfer fund from RKUN/502.000000 (see G.4.2) to the Escrow Account.
G.7.5 Escrow fund disbursement
Based on fund disbursement request and other supporting documents sent by the SUs, Directorate of Cash
Management will issue fund disbursement approval letter (signed by the Director General of Treasury) and
send it to the Commercial Bank (see G.7.5 process breakdown description).
G.7.6 Escrow Fund Redeposit
If the escrow actual fund disbursement were less than the provided balance, then the remaining fund balance
will be deposited to the General State Cash Account/RKUN and be treated as SUs Own Revenue/ Non
Tax Revenue.
Proses escrow fund disbursement dan escrow fund redeposit dapat dirinci ke dalam diagram level 2.

Page 158

Gambar 3.61 Esc

G.7.5 Escrow Fund Disbursement

G.7.4 SUs

Fund disbursement request
and other supporting documents

Verification of Y Issuance of fund
SUs disbursement
approval letter
disbursement
request G.7.5.2
G.7.5.1

N

Fund disbursement Fund disbursement
request and other approval letter

supporting documents Fund tr
(Debit) t

part
G.7.

Fund tr

s SUs Third p
rewoL eir

a
d
n
u
o
B

crow Fund Disbursement

Issuance of
fund retour
notification

letter
G.7.5.5

Notification letter & Fund retour
Bank statement notification letter
& Bank statement
ransfer Any fund Y
to third transfer retour? G.7.6
ties
.5.3 G.7.5.4

ransfer N

Bank statement

parties

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1. Escrow Fund Disbursement
Deskripsi dari diagram level 2 untuk escrow fund disbursement di atas adalah sebagai berikut:
G.7.5.1 Decision Process: Verification of SUs disbursement request?
This process is to see whether the supporting documents are complete. If the documents are complete, then
Directorate of Cash Management will issue of fund disbursement approval letter (G.7.5.2). Otherwise, the
documents will be returned to the SUs
G.7.5.2 Issuance of Fund Disbursement Approval Letter
Based on the fund disbursement request and other supporting documents from the SUs, Directorate of Cash
Management will issue fund disbursement approval letter. This letter will be signed by the Director General
of Treasury.
G.7.5.3 Fund transfer (debit) to third parties
Based on the fund disbursement approval letter enclosed with other supporting documents, the Commercial
bank will transfer the fund to the third parties.
G.7.5.4 Decision Process: Any fund transfer retours?
After the fund transfer, the Bank will monitor for any transfer retours. If transfer retours exist, then the
Bank will issue notification to the Directorate of Cash Management enclosed with the Bank Statement
(G.7.5.5), otherwise only the bank statement will be sent.
G.7.5.5 Issuance of fund retour notification letter
For retours, the bank will issue fund retour notification letter to the Directorate of Cash Management.

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Gambar 3.62 Escro

G.7.6 Escrow Fund Redeposit

G.7.5.5 Y

Fund retour Record Escrow remaining
notification letter G.7.6.2 balance?
& Bank statement G.7.6.3

Send retour
notification to

SUs
G.7.6.1

N

Database Issue Account
Closing Order

G.7.6.6

s

rewoL ie
r

a SUs
d

n

u

o

B

ow Fund Redeposit

SUs

Transfer order letter
as SU’s own revenue

Bank statement
Issuance fund
transfer order from
Escrow Account to

RKUN
G.7.6.4

Fund transfer Account closing
(Debit) to RKUN G.7.6.7

G.7.6.5 Bank Statement
Fund transfer
H
G.4.1

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2. Escrow Fund Redeposit
Deskripsi dari diagram level 2 untuk escrow fund redeposit di atas adalah sebagai berikut:
G.7.6.1 Send retours notification to SUs
Directorate of Cash Management will forward the retours notifications sent by the bank to the SUs.
G.7.6.2 Record of account balance
Based on the bank statement, Sub Directorate of General State Cash will record the new account.
G.7.6.3 Decision Process: Account balance monitoring, any remaining balance?
Based on the bank statement, Directorate of Cash Management will monitor the account balance and
determine whether any remaining balance exists. If remain balance exists, then the Directorate of Cash
Management will issue fund transfer order from Escrow Account to RKUN (see G.7.6.3). Otherwise,
Directorate of Cash Management will issue account closing order (see G.7.6.6).
G.7.6.4 Issuance fund transfer order from Escrow Account to RKUN
In case when escrow remaining balance exists, the Directorate of Cash Management will issue fund transfer
order from Escrow Account to RKUN. This fund transfer order will only be issued when the SUs also send
transfer order letter as SU’s own revenue to Directorate of Cash Management.
G.7.6.5 Fund transfer (Debit) to RKUN
Based on the fund transfer order, the Commercial bank will transfer the remaining escrow balance to
RKUN (502.000000). The bank will then send bank statement to the Directorate of Cash Management
to be recorded (G.7.6.5.2).

G.7.6.6 Issuance of Account Closing Order Letter
When no remaining balance exists, Directorate of Cash Management will issue account closing order to close
the escrow account and send it to the commercial bank.

G.7.6.7 Account closing
Based on the account closing order letter, the Commercial Bank will close the escrow account and send the
bank statement to Directorate of Cash Management for reporting.

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D. Analisa atas Pemetaan Existing Proses Bisnis Pengelolaan dan Pelaporan

Transaksi pada Kuasa BUN Pusat

Sebagaimana telah dijelaskan di depan, mapping proses bisnis dilakukan berdasarkan fungsi dan

proses. Meskipun tidak tepat, mapping berdasarkan fungsi dilakukan atas dasar sub-sub direktorat.
Selanjutnya, mapping atas dasar proses dilakukan dengan mendasarkan pada proses-proses kegiatan yang
ada pada Direktorat PKN saat ini.

Sebagaimana dijelaskan dalam Bab II , best practices membagi kegiatan pengelolaan kas dalam
beberapa kelompok besar termasuk :
a) Kegiatan Perencanaan Kas, sebagai hasil dari kegiatan analisa pengelolaan kas yang dikoordinir oleh

Treasury Liquidity Unit dan melibatkan unit-unit yang mempunyai authority di bidang penerimaan
dan pengeluaran .

b) Kegiatan Penetapan Strategi Investasi, yang dikoordinir oleh Middle Office setelah mendapat masukan

tentang perencanaan kas dari Treasury Liquidity Unit.

c) Kegiatan Penempatan, sebagai tindak lanjut atas rekomendasi dari Middle Office, dan dikoordinir oleh
TDR (Front Office).

d) Kegiatan Settlement, termasuk kegiatan pencatatan /akuntansi atas cash flow dan managing bank accounts

baik penerimaan maupun pengeluaran, dan dikoordinir oleh Back Office.

Bila kita banding baik mapping atas dasar fungsi maupun atas dasar proses dengan best practices,
sebenarnya kedua metode ( fungsi dan proses) tidak secara tepat untuk merepresentasikan pengelolaan
kas yang baik .

Selanjutnya, secara konseptual, menganalisa suatu proses bisnis dapat dilakukan dengan melihat dua

hal yaitu :

Proses Bisnis the logical definition of WHAT needs to be done
the physical definition of HOW it is done
What
How

Dengan konsep WHAT, setidaknya dua hal perlu dikaji yaitu: (i) apakah proses yang seharusnya

dilakukan sudah dilaksanakan semuanya, dan (ii) apakah secara konsepsi dan kualitas hal-hal tersebut
sudah dilaksanakan dengan baik.

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Membandingkan proses bisnis yang ada saat ini di Direktorat PKN, dapat dikatakan bahwa:
(i) Tidak semua proses bisnis yang ada saat ini sudah dilaksanakan, termasuk kegiatan Kegiatan

Penetapan Strategi Investasi dan Kegiatan Penempatan melalui TDR. Terkait dengan hal ini, dua hal
pokok yang seharusnya sudah termasuk dalam kegiatan penetapan strategi investasi yaitu (a) ALM
Analysis, dan (b) keterkaitan cash management policy dan pembuatan kebijakan ekonomi lainnya belum
pernah dilaksanakan.

(ii) Proses-proses tersebut sudah ada tetapi proses maupun hasilnya masih jauh dari yang diharapkan,
seperti kegiatan perencanaan kas dan kegiatan settlement.

Secara lebih detail, dengan konsep HOW, proses bisnis Direktrorat PKN saat ini dapat dijelaskan

sebagai berikut:
(i) Kegiatan Perencanaan Kas (Treasury Liquidity Unit): sebagaimana terlihat dalam mapping berdasarkan

proses, melalui Tim CEPIN saat ini data untuk perencanaan kas dikumpulkan di Sub Direktorat
PPK. Hanya saja, tingkat akurasi dan terlebih perencanaan kas terkait dengan pengeluaran untuk

keseluruhan satker di Indonesia (PERAN 2008) saat ini belum dapat dijalankan dengan baik.

Selanjutnya, dari segi kegunaan data perencanaan kas khususnya dikaitkan dengan manajemen

hutang (penjualan obligasi) dan kegiatan penempatan, data perencaan kas ini memang kurang

termanfaatkan dengan optimal.

Kegiatan Penetapan Strategi Office): Secara ini
(ii) Investasi (Middle fungsional/rutin kegiatan belum

pernah dilaksanakan oleh Direktorat PKN.

(iii) Kegiatan Penempatan (Front Office/TDR): Secara fungsional/rutin kegiatan ini juga belum

dilaksanakan. Secara sporadis, bersamaan dengan pemberian remunerasi oleh Bank Indonesia dan

bank umum terkait dengan saldo dana pemerintah di Bank Indonesia dan bank umum (saldo

bendahara pengeluaran/TNP dan penempatan lainnya) kegiatan ini dikoordinir oleh Sub

Direktorat PPK.

(iv) Kegiatan Settlement (back office): Bila memperhatikan proses bisnis yang dilakukan saat ini pada

Direktorat PKN, selain Kegiatan Penempatan dan Perencanaan Kas, kegiatan-kegiatan lainnya

dapat dikelompokkan dalam satu kegiatan besar yaitu kegiatan pengelolaan rekening-rekening

pemerintah. Dalam hal ini, sebagaimana terlihat dalam mapping proses, kegiatan pengelolaan

rekening-rekening tersebut dapat dibedakan menjadi:

a. Penugasan atas Pengelolaan Rekening

Pengelolaan rekening-rekening utama pada Direktorat PKN dapat dikelompokkan berdasarkan

masing-masing Subdit pada Direktorat PKN yaitu:

1. Rekening Kas Umum Negara (502.000000/600.502411), rekening escrow dan rekening

penerimaan negara terkait Surat Utang Negara (SUN) oleh Subdit Kas Umum Negara

2. RPK BUN P oleh Subdit Perencanaan dan Pengendalian Kas

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3. Rekening 501.00000x terkait penerimaan dan 500.000000 oleh Subdit Kas Negara
4. Rekening Khusus oleh Subdit Dana Pinjaman dan Hibah
5. Rekening Pemerintah Lainnya oleh Subdit Rekening Pemerintah Lainnya.

b. Kepemilikan atas proses bisnis (business process owner)
Masing-masing proses dalam pelaksanaan transaksi pada Kuasa BUN Pusat dapat melibatkan
berbagai rekening, sub direktorat dan instansi-instansi lainnya. Namun demikian, proses
tersebut memiliki owner yang bertanggungjawab atas proses tersebut. Business Process Owner dalam
pelaksanaan transaksi-transaksi utama termasuk pencatatan/pengakuntansian pada Kuasa BUN
Pusat dapat dikelompokkan sebagai berikut:
1. Process owner untuk transaksi terkait pembayaran atas beban reksus adalah Subdit DPH.
2. Process owner untuk transaksi terkait pelaksanaan penyaluran dana APBN melalui mekanisme
TSA Pengeluaran adalah Subdit PPK.
3. Process owner terkait perencanaan kas dan monitoring atas rekening bendahara pengeluaran
pada Satuan Kerja adalah Subdit PPK.
4. Process owner untuk transaksi pengelolaan rekening kas umum negara, transaksi penempatan,
pengelolaan rekening escrow dan pengelolaan rekening terkait penerimaan SUN adalah
Subdit KUN.
5. Process owner untuk pelaksanaan administrasi penerimaan negara melalui rekening
501.00000x dan 500.000000 adalah Subdit KN.
6. Process owner untuk pelaksanaan administrasi penerimaan negara melalui rekening
pemerintah lainnya adalah Subdit RPL.

Dalam hal ini, kecuali Sub Direktorat PPK, masing-masing sub direktorat bertanggungjawab untuk
membuat kebijakan terkait pengelolaan rekening tersebut, melakukan pencatatan atau
pengakuntansian, termasuk mengelola IT untuk mendukung pelaksanaan pekerjaan. Dari sudut
pandang manajemen, kurang terdapat kesatuan dalam pola hubungan pengelolaan kas dengan
sektor perbankan karena masing-masing sub direktorat dapat berhubungan langsung dengan
sektor perbankan, tata cara pencatatan atau pengakuntansian yang belum lengkap/seragam dan
ketidakefisienan dalam pengelolan data base/IT pendukung karena masing-masing sub direktorat
melakukan pengelolaan database/IT pendukung.
Kedepan, perlu dikaji untuk dilakukan pemisahan antara pembuatan kebijakan pengelolaan
rekening pada masing-masing sub direktorat, pemusatan pelaksanaan kegiatan akuntansi dan
settlement pada unit settlement, dan pemusatan database/pelaporan/IT pendukung pada unit settlement.

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Selanjutnya, secara lebih detail dapat dikatakan bahwa hingga saat ini banyak akun-akun dan
standar posting rule terkait dengan pengelolaan rekening pemerintah di Direktorat PKN belum
tersedia.
Disamping itu, terdapat pula kegiatan-kegiatan yang sebenarnya kurang terkait dengan pengelolaan
kas, yaitu fungsi-fungsi yang dilakukan oleh Sub Direktorat KUN terkait dengan pelaksanaan
pembayaran khususnya terkait dengan BA 999. Proses pelaksanaan pembayaran di sini berbeda
dengan pelaksanaan pembayaran di KPPN karena tidak mengikuti proses check and balance antara
pelaksana-pelaksana di KPPN. Kedepan, dalam rangka lebih memfokuskan kegiatan Direktorat
PKN pada kegiatan pengelolaan kas, kegiatan-kegiatan yang tidak berhubungan langsung dengan
pengelolaan kas, termasuk kegiatan pembayaran dan pembinaan bendahara, perlu dipikirkan untuk
dipindahkan ke direktorat lainnya di lingkungan Ditjen Perbendaharaan.

E. Penutup
Bab ini memberikan deskripsi mengenai existing proses bisnis pengelolaan dan pelaporan transaksi

pada Kuasa BUN Pusat, dalam hal ini dilaksanakan melalui Direktorat Pengelolaan Kas Negara
termasuk juga Sub Direktorat Verifikasi, Akuntansi dan Setelmen pada Direktorat Sistem Manajemen
Investasi. Deskripsi atas existing proses bisnis tersebut dilaksanakan melalui process mapping dengan dua
pendekatan yaitu pendekatan fungsi dan pendekatan process.

Kemudian pada akhir bab ini telah dilakukan analisa mengenai existing proses bisnis pengelolaan
dna pelaporan transaksi pada Kuasa BUN Pusat dengan menggunakan konsep “What” dan “How”
suatu proses bisnis seharusnya dilaksanakan. Atas dasar analisa tersebut, pada bab selanjutnya akan
dibahas mengenai usulan penyempurnaan atas proses bisnis pengelolaan dan pelaporan transaksi pada
Kuasa BUN Pusat sehingga diharapkan dapat memberikan solusi optimal atas kekurangan pada existing
proses bisnis dimaksud.

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Bab IV
Penyempurnaan Proses Bisnis Pengelolaan Kas Negara

Bab ini membahas penyempurnaan atas proses bisnis pengelolaan kas. Fokus usulan diberikan
pada dua hal utama yaitu penyempurnaan pengelolaan rekening pemerintah dan aktivitas cash
management. Selanjutnya, bab ini menuangkan usulan penyempurnaan tersebut dalam suatu high
level proses bisnis sebagai suatu arahan untuk penggambaran proses bisnis yang lebih detail.
Demikian pula, pijakan sebagai arahan penyempurnaan dalam bab ini adalah ruang lingkup dari
SPAN-Project serta kemampuan dukungan dari Oracle Finance dalam melakukan kegiatan cash

management. Tentunya banyak hal yang belum terbahas, tetapi setidaknya bab ini sudah
memberikan landasan untuk pembahasan secara menyeluruh penyempurnaan cash management di

DJPB.

A. Berbagai Inisiatif Terkait Penyempurnaan Pengelolan Kas
Bab II dari draft modul ini sudah mencoba untuk memberikan berbagai pertimbangan best

practices yang dapat digunakan sebagai landasan untuk penyempurnaan pengelolaan kas. Namun
demikian, dalam rangka pembuatan usulan penyempurnaan pengelolaan kas, masih perlu
dipertimbangkan pula berbagai inisiatif dan isu-isu perbaikan lainnya yang sangat berkaitan dengan
hal tersebut. Pertimbangan ini diperlukan agar diperoleh sinergi dari seluruh sumber daya sehingga
dapat dicapai mekanisme pengelolaan kas yang paling optimal. Berbagai inisiatif yang perlu
dipertimbangkan tersebut termasuk:

1. Usulan penyempurnaan pengelolaan rekening pemerintah

Pembahasan usulan tentang penyempurnaan pengelolaan rekening pemerintah secara lengkap
telah dimuat dalam Draft Modul “Penyempurnaan Pengelolaan Rekening Pemerintah Menuju
Perwujudan an Integrated Teasury Management Information System”. Sebagaimana telah
dijelaskan dalam draft modul tersebut, usulan-usulan penyempurnaan pengelolaan rekening
pemerintah didasarkan pada berbagai inisiatif yang saat ini berkembang yaitu:
a. Inisiatif dibidang Pengelolaan Penerimaan Negara melalui MPN

Saat ini, Kementerian Keuangan sedang melakukan upaya-upaya untuk terus meningkatkan
pengelolaan di bidang penerimaan negara. Modul Penerimaan Negara (MPN) sedang
dilakukan pengkajian kembali dengan arahan untuk menerapkan billing system dan
streamlining rekening persepsi sehingga dipusatkan pada headquarter di masing-masing
bank persepsi. Konsekuensinya adalah tidak diperlukan lagi rekening 501 (di KPPN-KCBI)
dan 500 atau hanya satu rekening 501 di Kantor Pusat DJPB. Dengan demikian setoran
persepsi dapat langsung ditransfer dari rekening tunggal persepsi dimasing-masing kantor

Page 167