Jakarta – Serapan Anggaran Pendapatan dan Belanja Daerah (APBD) cenderung meningkat tajam di akhir tahun. Hal itu sesuai dengan laporan yang disampaikan Pelaksana harian Direktur Jenderal Bina Keuangan Daerah (Plh. Dirjen Bina Keuda Kemendagri) Agus Fatoni dalam Webinar yang digelar Ditjen Bina Keuda Kemendagri dengan tema “Lelang Dini dan Percepatan Realisasi APBD”, Rabu (12/1/2022).
Webinar Keuda Update seri pertama diikuti oleh pejabat pengelola keuangan daerah dan Kepala OPD terkait provinsi dan kabupaten/kota seperti Kepala Badan Pengelola Keuangan dan Aset Daerah (BPKAD), Kepala Badan Pendapatan Daerah (Bapenda), Kepala Badan Perencanaan Pembangunan Daerah (Bappeda) dan Inspektur. Selain itu, webinar juga diikuti akademisi, praktisi dan masyarakat umum. Pada webinar tersebut, Fatoni memaparkan, “Realisasi pendapatan daerah secara keseluruhan, baik provinsi, kabupaten dan kota sebesar 92,48 % atau sebesar Rp.1.050,93 T. Sedangkan realisasi belanja daerah secara keseluruhan 82,69 % atau sebesar Rp.1.021,26 T.”
Fatoni menuturkan, Kemendagri memberikan solusi agar kondisi tersebut tidak terus berulang, salah satunya melalui skema pengadaan dini. “Pemda dapat melakukan pengadaan dini atas barang/jasa yang dapat dimulai pada Juli dan Agustus di tahun anggaran sebelumnya,” ujarnya. Skema tersebut dijelaskan Fatoni, telah dikonsultasikan dengan Lembaga Kebijakan Pengadaan Barang/Jasa Pemerintah (LKPP). Bahkan, lanjut dia, Kemendagri bersama LKPP dan Badan Pengawasan Keuangan dan Pembangunan (BPKP) telah menandatangani Nota Kesepahaman tentang Pengadaan Dini atas Pengadaan Barang/Jasa di Lingkungan Pemerintah Daerah.
Menurut Fatoni, pada 2023, daerah dapat melakukan pengadaan dini pada Juli/Agustus di Tahun Anggaran 2022 saat Kebijakan Umum Anggaran (KUA) dan Prioritas dan Plafon Anggaran Sementara (PPAS) telah ditetapkan. Bahkan daerah juga sudah bisa menetapkan pemenang lelang. Misalnya lelang barang/jasa tahun anggaran 2023 yang dapat dilakukan pada Juli/Agustus 2022.
Hal ini dilakukan untuk mempersiapkan langkah dan strategi pemerintah daerah (Pemda) dalam meningkatkan realisasi belanja APBD tahun anggaran 2022 dan periode mendatang.
Pada kesempatan yang sama, Direktur Pelaksanaan dan Pertanggungjawaban Keuangan Daerah Ditjen Bina Keuda Kemendagri Mauritz Pandjaitan mengatakan, webinar yang dilaksanakan secara daring ini bertujuan menyamakan persepsi diantara seluruh pejabat pengelola keuangan daerah dan juga pengelelola pendapatan keuangan daerah mengenai upaya-upaya perbaikan kinerja, capaian program, kegiatan dan pengeluaran APBD tahun 2022 maupun tahun yang akan datang.
Dirjen Perimbangan Keuangan Kementerian Keuangan yang diwakili Agung Widiadi mengungkapkan, penyerapan Anggaran Daerah melalui APBD Tahun 2021 lebih rendah daripada penyerapan pada tahun 2020, namun secara nominal pengeluaran angka ini meningkat. “Pengeluaran APBD untuk belanja barang dan jasa pada tahun 2021 sebesar 28% ini mengalami Peningkatan dari tahun sebelumnya yakni di tahun 2020 hanya sekitar 24%,” tuturnya.
Sementara itu, narasumber lainnya Deputi Kepala Bidang Pengawasan Penyelenggaraan Keuangan Daerah BPKP Raden Suhartono mengatakan, pengawasan terkait pengelolaan keuangan dan pembangunan nasional di daerah yang bersumber dari APBN yang ditransfer ke Daerah maupun yang bersumber dari APBD Provinsi, Kabupaten/Kota termasuk desa maka dari aspek pengawasan dan pengendalian perlu mendapatkan perhatian dan sistem pengendalian interen yang dibangun dan dikembangkan oleh manajemen dalam hal ini Badan Pengelola Keuangan di Daerah yaitu Provinsi, Kabupaten/Kota dan Desa. “Pembangunan nasional di daerah ini sesuai dengan arahan Presiden dalam Rakornas Covid-19 pada beberapa waktu yang lalu, beliau mengatakan BPKP dan APIP harus mencari penyebab lambatnya realisasi belanja, kemudian mencari solusi dan penyebab-penyebab itu dan mengawal agar Kementerian, Lembaga dan Pemda bisa menrealisasikan belanja dengan cepat dan akuntabel,” ujarnya.
Deputi Bidang Hukum dan Penyelesaian Sanggah Lembaga Kebijakan Pengadaan Barang/Jasa Pemerintah (LKPP) Setya Budi Arijanta mengatakan, kebijakan teknis pengadaan dini dan langkah persiapan pengadaan dalam mendorong percepatan realisasi APBD TA 2022.
“Permasalahan yang selalu dialami dari tahun ke tahun adalah penyerapan anggaran yang cukup lama sehingga tidak terserap secara maksimal, oleh karena itu Pemerintah Daerah dituntut untuk melakukan Penyerapan Anggaran secara optimal yakni dengan cara mulai tender pengeluaran belanja dimulai dari maret pada tahun berjalan, sehingga penyerapan ini dapat terlaksana dengan optimal,” ungkap Setya. (Dirjen keuangan/Sfn)
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