Jakarta – Kementerian Keuangan (Kemenkeu) mencatat adanya lonjakan simpanan dana pemerintah daerah (pemda) di bank yang mencapai Rp 202,35 triliun per Maret 2022. Banyaknya dana pemda yang tersimpan di bank tersebut menjadi perhatian serius Kementerian Dalam Negeri (Kemendagri).
Direktur Jenderal (Dirjen) Bina Keuangan Daerah (Keuda) Kemendagri Agus Fatoni mengungkapkan, kondisi tersebut karena belum digunakannya dana itu oleh pemda, yang ditambah dengan adanya pemasukan daerah.
“Dana pemda yang ada di bank itu adalah dana Anggaran Pendapatan dan Belanja Daerah (APBD). Bukan semata-mata disimpan untuk mendapatkan keuntungan. Kalau dana tersebut belum digunakan, posisinya ada di bank. Bertambahnya dana di bank bisa disebabkan bertambahnya pendapatan daerah. Dengan pemasukan yang bertambah, tentu akan meningkat juga jumlahnya,” ungkap Fatoni dalam talkshow yang dihelat salah satu stasiun televisi swasta, Kamis (28/4/2022).
Meski demikian, dirinya terus menekankan pemda agar mampu mengoptimalkan penyerapan APBD. Kemendagri juga akan memberikan sanksi, bila penyerapan APBD tersebut terlambat.
“Dalam mekanisme pemerintahan tentu ada sanksi, tetapi juga ada pembinaan. Kita berikan pembinaan dulu, setelah itu diberikan sanksi, di antaranya penundaan dana perimbangan,” tegas Fatoni.
Dijelaskan Fatoni, serapan anggaran dapat dilihat melalui dua sisi, yakni pendapatan dan belanja. Setiap daerah, kata dia, memiliki tingkat serapan berbeda-beda. Hal ini disebabkan oleh banyak hal, salah satunya terlambatnya dana transfer dari pusat ke daerah.
“Termasuk petunjuk teknisnya. Kalau petunjuk dari pusat segera turun, kegiatan cepat dilaksanakan, maka cepat terserap,” jelasnya.
Di sisi lain, lanjut Fatoni, persoalan lainnya yakni adanya kendala terkait Sumber Daya Manusia (SDM). Diketahui, masih ada sejumlah pejabat yang belum memahami regulasi pengelolaan keuangan daerah. Karena itu, dia menekankan agar para pejabat yang ditempatkan di keuangan memiliki kompetensi dan kemampuan yang memadai.
Lebih lanjut, kata Fatoni, terlambatnya realisasi APBD dimungkinkan terjadi akibat terlambatnya proses lelang. Dalam konteks ini, dia menilai masih ada proses lelang yang ditunda hingga akhir tahun. Penyebab berikutnya, yakni adanya penunjukkan pejabat pengelola keuangan yang setiap tahun harus diajukan.
Tak hanya itu, faktor teknis juga ditengarai turut menjadi penyebab terlambatnya realisasi APBD. Hal teknis ini seperti adanya sisa dana penghematan yang tidak terpakai, dana bagi hasil terlambat ditransfer dari provinsi ke kabupaten/kota, serta adanya kekhawatiran pengelola keuangan untuk menyetujui penggunaan anggaran seperti di masa pandemi Covid-19 beberapa waktu lalu.
“Selain itu, faktor lainnya ialah adanya penetapan juknis Dana Alokasi Khusus (DAK), termasuk keterlambatan pembuatan laporan pertanggungjawaban,” terang Fatoni.
Fatoni mengimbuhkan, terkait adanya stigma menghabiskan anggaran di akhir tahun, sering kali diakibatkan oleh pihak ketiga yang mengajukan pembayarannya pada akhir tahun. Padahal, kata dia, pihak ketiga dapat mengajukannya per termin dan tidak perlu menunggu hingga akhir tahun.
“Langkah yang diambil Kemendagri yaitu dengan melakukan koordinasi dengan kementerian/lembaga terkait. Misalnya dengan LKPP (Lembaga Kebijakan Pengadaan Barang/Jasa Pemerintah), sehingga menghasilkan langkah percepatan seperti mengeluarkan Surat Edaran percepatan lelang, ada e-katalog, ada toko daring untuk percepatan pengadaan barang dan jasa,” jelas Fatoni.
Dirinya juga menekankan, Kemendagri telah mengawal hal tersebut dengan melakukan analisa, evaluasi, dan supervisi. Selain itu, Kemendagri juga melakukan pendampingan bersama Kemenkeu bagi daerah yang serapan APBD-nya rendah.
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