1

BUSINESS PROCESS REENGINEERING IN THE TREASURY’S PRIME

SERVICE SYSTEM
(Case Study of Sub Division of Finance in Audit Board of the Republic of
Indonesia (BPK) Representative of West Java Province)
Ria Vitariani, Murnawan

is divided into three task functions, namely the Inspection

Abstract-- According to decree the Audit Board of Republic of Element, Supporting Elements, and Supporting Elements.
Indonesia (BPK) Number 7 / K / I-XIII / 12/2015, the BPK Supporting and Supporting Elements are inseparable parts in
Strategic Plan for 2016-2020 was established on December 28, terms of providing support to work units that carry out the main
2015 as the direction and strategy of the BPK in achieving the tasks in the field of auditing the management and responsibility
vision and mission whose achievements were determined by of state finances.
implementation knowledge management and best practice. Then
In connection with the implementation of the tasks of
based on the Secretary General Decree of BPK Number 375 / K /
I-XIII / 8/2016 on August 22, 2016, a Plan for Implementation of supporting audit elements, services that are fast, appropriate
the BPK Strategic Plan for 2016-2020 was established which and responsive in terms of finance, facilities and infrastructure
stipulated that the BPK was making efforts to expand the are needed, as well as welfare and human resource development
implementation of best practices through the best practice sharing matters. To that end, the Financial Subdivision of the BPK
strategy aimed at supporting and completing the implementation Representative of West Java Province seeks to apply the
of knowledge management. As a form of participation, BPK concept of excellent service related to treasury matters by
Representatives of West Java Province participated in the success establishing a Prime Treasury Service System to support audit
of the program, so the authors propose an analysis of business activities. This excellent treasury service system modeled on
process reengineering financial management as a best practice
the service concept adopted at the State Treasury Service Office
representative of West Java Province. The author's hope, the
results of the analysis carried out can provide benefits in (KPPN), although with various adjustments following the
improving treasury services in the BPK Representative of West business processes prevailing at BPK.
Java Province then can be accepted and adopted by other work In financial services, there are four business processes that
units to help achieve the BPK's vision and mission in carrying out are carried out in performing treasury services. The four
the functions of examining the management and responsibilities of business processes include the Inventory Advance Payment
State Finance. The research method used is action research with Service (UM-UP) Service, the UM-UP Accountability Service,
stages including diagnosis, action planning to carry out an analysis the LS-Treasurer billing service, and the Third-Party LS Bill
of business processes that are running and recommended using the Service. The scope of this research is UM-UP request services
Business Process Modeling Notation (BPMN) Business Process
and UM-UP accountability services. The root problems faced
Diagram (BPD) method, action taking, evaluation and reflection
as the final stage to assess whether the research results have in relation to these services include human resources, methods,
answered the existing problems. The results of this study are best materials / data and applications. The causes of each root cause
practice in treasury prime services in financial management of the include a lack of understanding of SOPs, limited number of
Finance Sub-Division of BPK Representative of West Java human resources, lack of standard time and activity procedures,
Province. and a large number of transaction documents.
Keywords— The Audit Board of Republic of Indonesia, By implementing business process reengineering in general,
Business Process Reengineering, Action Research, BPMN BPD, there are some changes in internal activities, especially in prime
Best Practices treasury services, especially UM-UP demand services and UM-
UP accountability services, with the hope of improving service
I. INTRODUCTION processes to be faster, more precise, and responsive to the work

I n carrying out its duties and functions, it checks the

management and responsibilities of the State Finance in
accordance with the mandate of Law Number 15 of 2004
flow that is previously it was full of bureaucracy and took a lot
of time in its implementation and supported the implementation
of best practice in the treasury prime service system. So that
Regarding the Examination of Management and Responsibility researchers are interested in making the final project entitled
of State Finances, the Supreme Audit Board always carries out "Business Process Reengineering in the Treasury Prime Service
a variety of improvements both in the organizational structure System (Case Study of Financial Sub-Division of the Audit
and improvements in business, financial, and human resources Board of Republic of Indonesia in West Java Province)".
processes in order to create an Independent, Integrity and
Professional Financial Audit Agency. The Internal Audit Board

Ria Vitariani is with the Information System Department, Engineering Murnawan is with the Information System Department, Engineering
Faculty of Widyatama University, Jl. Cikutra No.204A, Bandung, Indonesia (e- Faculty of Widyatama University, Jl. Cikutra No.204A, Bandung, Indonesia (e-
mail: [email protected]). mail: [email protected]).
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II. LITERATURE REVIEW

Literature Review
A. Related Research
TABEL I Participant
Entrance Diagnosis Observation
Penelitian Terkait
No Researcher, Year Judul
Action Planning Focus Group
1 Aprizal Business Process Reengineering Sales Discussion
Hasriani, 2013 [1] System at PT Anugrah Pharmindo Lestari
(APL) Action Taking
2 Ni Luh Wisayani Business Process Reengineering Analysis
Kertahadi to Evaluate, Reengineer, and Improve
Evaluation
Riyadi, 2014 [2] Contract Monitoring at PT PLN (Persero)
Distribution of East Java Malang Area
3 Nurul Putri Shafira, Proposed Business Process Reengineering Reflection Exit
2018 [3] in the Sugar Industry Case Study at PG.PS
Figure. 1. The Reasearch of Methodology
Madukismo
4 Roberto Silas Analysis of Application-Based Information A. Method of Collecting Data
Pattipeiluhu, Jacky Sharing for Simplification of Business
S B Sumarauw, Processes at PT. Angkasa Pura 1 (Persero) Some ways to collect data and information needed in this
2018 [4] Sam Ratulangi International Airport thesis research are as follows:
Manado 1) Literature Review
In this method, data collection is carried out by
Some of these studies have different discussions and studying books, journals and research related to business
case studies related to business process reengineering. But process reengineering and financial management.
no one has yet re-engineered business processes in 2) Participant Observation
Government agencies specifically in the Treasury Prime Methods of data collection by observation is done by
Service. So that researchers are interested in conducting direct observation of the object under study. Observation
business process reengineering research with the West Java was carried out by being directly involved in the
Provincial Audit Board as the object of the study. financial management process at the Office of the West
Java Provincial Representative Audit Board so that it
B. Business Process Reengineering (BPR) was easier to learn and understand the business
Business process reengineering is a process of changing processes and problems that exist in the agency.
business processes radically and dramatically so that With this technique allows researchers to
business processes become more effective and efficient communicate more intensely and openly with research
without any changes in the organizational structure and subjects, so researchers get more detailed and detailed
functions of the business process itself. Business process information.[1]
reengineering is an entirely new approach concerning ideas 3) Focus Group Discussion (FGD)
and models used in improving business. Another opinion FGD is a method and technique of collecting data or
states that business process reengineering as an extension of information that is used to find out what things need to
"industrial engineering".[5] be improved in a relatively short time (fast) can
simultaneously explore information about perceptions,
C. Business Process Management Notation (BPMN) opinions, attitudes, motivations, knowledge, problems
BPMN is a standard developed by the Business Process and expectations of change related to certain problems.
Management Initiative (BPMI). The BPMN specification is Steps taken during the FGD included:
an efficient method of aligning an organization with the a. The FGD was attended by 13 people consisting of
wants and needs of the organization. BPMN is a holistic one Head of Finance Sub-Division, one PPK, one
management approach to increase business effectiveness Treasurer, three PPK staff, three verifiers, two SPM
and efficiency as it strives to achieve innovation, flexibility, inputter and two other support staff. In this relatively
and integration with technology. BPMN is also a notation limited amount, it is hoped that the excavation of the
for business process modeling that is recommended for problem through discussion or group discussion can
business processes in government agencies.[6] be carried out adequately. The number of FGD
participants is better in odd numbers so that when the
FGD is required to make a voting decision, this
III. METHOD number can facilitate the determination of the final
results of the voting. However, it needs to be
The research methodology used consisted of research understood, the limit on the number of FGD
methods and data collection methods. Following is a chart of participants is not binding or absolute.
the research methodology applied: b. If the problem or topic discussed is about problem-
solving, the FGD is useful for identifying various
strategies and problem-solving options. Thus the
FGD method that is usually used is open-ended
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questions that allow FGD participants to provide 5) Reflection

answers with explanations so that all can analyze At the end of the research cycle, researchers examine
data inductively. whether the actions taken by conducting business
c. The length of time required to conduct the FGD process re-engineering have a positive impact and
ranges from 60 to 90 minutes. If the time is too short answer the problems that have been formulated
it is feared the discussion and discussion are still too previously. Activities carried out at this stage are to
shallow so the data obtained is very limited. Whereas review changes in organizational situations that are
if the time is too long, it is feared that participants are evaluated by researchers and communicated to
tired, bored or take up too much time so that it affects users/participants, researchers and users reflecting on
the concentration and attention of the participants. the results of the implementation of recommendations,
d. The FGD is carried out in a neutral place or space and is intended to make changes both to researchers and
according to the main consideration that participants users to changes in the situation of the study in order
can freely express their opinions accompanied by an achieve incremental and sustainable practice
adequate area of space for the number of FGD improvement.
participants present.
IV. SYSTEM ANALYSIS
B. Research Methods
This chapter discusses the diagnosis stage which is the
The research method used is action research.[2] The initial stage of research consisting of identification of research
following steps in this research method: objects, the current treasury service system and identification of
1) Diagnosis problems in the ongoing treasury service system.
The diagnosis phase is the initial stage of the study,
things that are done are as follows: A. Object Of Research
a. Identify the main problems that exist to be the basis BPK Representative of West Java Province was
of the group or organization so that changes occur; established on January 27, 2006. The opening was carried
b. Conduct an analysis of the current Treasury Service out by BPK Chairman Anwar Nasution. The inauguration
system; was held at the former KASIPA II Bandung building on
c. Evaluate the current Treasury Service system. Jalan Surapati 12 Bandung. The status of the building is
2) Action Planning borrowing and use. The establishment of the BPK RI in
Researchers and participants together understand the Bandung is an element of the BPK Implementer, which is
main problems that exist then proceed with preparing under the AKN V and is responsible to the BPK V Members
appropriate action plans to solve existing problems. At through the State Financial Auditor V. The BPK RI
this stage the researchers began to plan Business Process representative in Bandung was established on May 2, 2005
Re-engineering for the treasury's prime service system. based on BPK RI Decree No. 06 / SK / I-VII.3 / 5/2005
The method used is the analysis of business process which was inaugurated on January 27, 2006.
modeling with BPMN. Representatives of BPK RI in Bandung have the task of
The steps taken at this stage are as follows: examining the management and financial responsibilities of
a. Creating a business process re-engineering prime the West Java Provincial Government, Cities / Regencies in
treasury service system; West Java Province as well as BUMD and related
b. Make an overview of the business process re- institutions in the environment of the entity mentioned
engineering prime treasury service system that will above, including carrying out audits delegated by the Main
be created using BPMN tools; Auditor of State Finance V. Based on the Decree of the
3) Action Taking Chairman of the BPK No. 06 / K / IXIII. 2/10/2008 About
After carrying out the action plan, the researcher and the name of the BPK RI Representative Office, the name of
the participants jointly implement the action plan in the the BPK RI Representative Office in Bandung was changed
hope of resolving the problem. After the to the BPK RI Representative Office of West Java Province.
recommendations for a new business process design The vision and mission of BPK RI West Java Province
have been made, then the application of the business Representatives are as follows:
process re-engineering recommendations is made into 1) Vision:
the current treasury prime service system. Then testing To become a credible state financial audit institution
the application of these recommendations to ensure that by upholding basic values to play an active role in
the functional business processes run as expected. fostering the realization of accountable and transparent
4) Evaluation state financial governance.
At this stage, an evaluation of the implementation of 2) Mission:
business process re-engineering recommendations on a. Checking the management and responsibilities of
the treasury prime service system is carried out. The state finances;
researchers together with the participants evaluated the b. Providing opinions to improve the quality of
results of the implementation of the recommendations management and responsibility of the State; and
by observing how the user's acceptance of the c. Play an active role in determining and preventing all
application of the recommendations through various forms of misuse and misappropriation of state
activities carried out.
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finances in accordance with the Decree of the Audit 1) Initial Overview of the Business Process for UM
Board of Republic of Indonesia. Request
3) Values:
The basic values of BPK RI Representatives of West
Java Province are as follows:
a. Upholding independence, institutionally,
organizationally and individually. In all matters
relating to audit work, BPK is free in mental attitude
and appearance from personal, external, and / or
organizational interference which can affect
independence;
b. Build the value of integrity by being honest,
objective, and firm in applying principles, values,
and decisions;
c. Building the value of professionalism by applying
the principles of prudence, accuracy, and accuracy,
and guided by applicable standards.
4) Financial Management Team Structure
Kuasa Pengguna
Anggaran (KPA)

Pejabat Penandatangan
PPK Surat Perintah Bendahara
Membayar (PPSPM)

Pejabat / Panitia
Pengadaan Kepala Sub Bagian
Barang/Jasa Keuangan

Figure. 3. Business Process UM Request that are ongoing

Pejabat / Panitia
Penerima Hasil
Pekerjaan (PHP) Verifikatur
TABLE I
UM Request Time Data
Staf PPK Inputer SPM

Actor No Activities Time

(Minute)
Figure. 2. Financial Management Team Structure Work Unit 1 Make a service Note, RAB and UM 60
Voucher
2 Request an Approval for the Head 30
B. Current Systems Analysis of the Work Unit
An overview of the ongoing business processes created 3 Receive UM from the Treasurer 30
using the Business Process Management Notation (BPMN) Verifier 4 Checking the Appropriate 60
method.[3] Then the modeling of business processes is done Allocation of UM Requests
by using Enterprise Architect (EA). 5 Checking the Compatibility of UM 60
Voucher Value with RAB
Head of 6 Work Desk on SINTAG 15
Sub Application
Division of
Finance
Counter 7 Insert UM Details into the SINTAG 60
Application
8 Print a Full Sheet from the SINTAG 15
Application
9 Work Desk on SINTAG 15
Application
PPK 10 Authorize UM Voucher and RAB 30
11 Work Desk on SINTAG 15
Application
PPSPM 12 Authorize UM Voucher and RAB 45
13 Sign the Check 60
Treasurer 14 Check UP Fund Balance 60
Availability
15 Accountancy and Archiving 50
16 Work Desk on SINTAG 15
Application
 5

17 Preparing UM by Filling in Check 60 Staff Staff PPK Checks Completeness 45

4
Details PPK/PPK of Down Payment Accountability
18 Delivering Checks to the Bank 120 Staff PPK Checks the 45
including the Queues conducted by 5 Accordance of UM Value of
the Treasurer Liability with UM Voucher
19 Receive UM Disbursement from the 60 6 PPK Ratifies the SPM Document 30
Bank in Cash Verifier Conduct Substantive Tests on SPJ 105
7
20 Submit Cancellation of Requests 10 Documents
UM to the Work Unit Checking the Compliance of SPJ 45
Bank 21 Check Cash 60 Documents with the Line of
8
22 Submit the downpayment to the 30 Activity Budget (MAK) and the
Treasurer Remaining Budget
Categorize whether 15
9
The results of the activity time data collection show Overpayments or Underpayments
that the total number of activities required for the down Input the SPJ Document 45
10 Realization Details in accordance
payment request process is 22 activities and the time
with the MAK
required from the entire set of down payment requests is
Work Desk on SINTAG 15
960 minutes or 16 working hours or 2 working days. 11
Application
2) Initial Overview of the UM Liability Business Process Head of Work Desk on SINTAG 15
Sub Application
12
Division of
Finance
Counter Input SPJ Document Details into 75
13
the SINTAG Application
14 Print a Full Sheet 15
Work Desk on SINTAG 15
15
Application
Treasurer Checking the SPJ Document 15
16
Category
Bill UM Returns to a Work Unit 15
17 if the UM Payment Overdue
category
Checking the Availability of Cash
18 in a Safe if the Category is
Underpaid UM
Pay UM Shortages with UP if 15
19 Cash is Available in Safe /
Balance in the Treasurer Account
Pay through the UP Replacement
Mechanism if Cash is Not
20
Available in a Safe / Balance in
the Treasurer Account
Take notes into BKU on the 60
21
SILABI Application
Work Desk on SINTAG 15
22
Application
23 Filing SPJ Documents 90
Collecting and Preparing GUP 480
24
Submission Documents
25 Creating and Printing DRPP GU 60
Figure. 4. UM Liability Business Processes that are ongoing
Send DRPP files to the SAS 30
TABLE II 26 Application Folder and Print
UM Liability Time Data DRPP
Receiving Disbursement from 60
Time 27
Actor No Activities KPPN to the Treasurer Account
(Minute) Make a Withdrawal to the 240
Work Unit Preparing Down Payment 90 28
1 Treasurer Account by Check
Liability Documents Inputer SIK Input the DRPP Details to the 60
Preparing for Remaining Down 30 29
2 Application SIK Application
Payment Printing Statement of Expenditure 15
Receive Shortage of Down 15 30
3 Responsibility (SPTB)
Payment Payment Work Desk on SINTAG 15
31
Application
 6

Inputer Input DRPP Details to SAS 60 Treasurer Expenditure Banking / Cash

32
SAS Applications Expenditures only to Management System
Application 33 Print SPP 15 Rp.50,000,000 (fifty (CMS);
34 Print SPM 15 million rupiah); Repeated activities can
Sending SPK ADK files to 15 3. There is a waiting time basically be minimized by
35 external data storage directory / (idle) caused by the the uniformity of the Form
media length of the process of throughout the official
36 Inject Pin PPSPM 30 approval or approval of accounting procedures
37 Delivering SPM Files to KPPN 180 documents; related to financial
38 Archiving SPM Documents 60 4. The existence of transactions.
PPSPM 39 Ratify the SPM Document 75 repetitive activities.
KPPN Conduct SPM Document 90 Material/ 1. The format of my SOPs related to the format
40 Data official service changes. of official receipts,
Verification Process
2. The Amount of Money especially MEs, have
41 Printing SPM Document Receipt 30
Inventory (UP) in the already been made by the
Conduct a Disbursement Process 60
42 safe is limited; financial sub-section, only
to the Treasurer Account
3. A large number of it is necessary to re-
transaction documents; socialize to uniform the
The results of the activity time data collection show 4. Budget data has not been format used in financial
that the total number of activities required for the down revised. transactions to all work
payment liability process is 42 activities and the time units;
required from the entire series of MW accountability A large number of
processes is 2,400 minutes or 40 hours of work or 5 transaction documents can
working days. be anticipated by the proper
division of tasks for
3) Evaluation Current System verification by relevant
officials as well as
establishing archives for
SPJ documents;
The work unit in the MW
request needs to monitor
the remaining budget
contained in the work unit.
Applicati 1. Using various Application systems used
on application systems; in the treasury's prime
2. The application system services relating to UM
is not integrated so requests and UM
manual input is needed responsibilities include
from one application SINTAG Applications, SIK
Figure. 5. Cause and Effect Diagram Treasury Service System in the system to another Applications, SAS
Advance Demand and Accountability Process application system. Applications, SILABI
TABEL III Applications.
Identification of Problems
V. PERANCANGAN BUSINESS PROCESS
Faktor Masalah Usulan Perbaikan
REENGINEERING
SDM 1. Lack of understanding of Employees need to record
Standard Operational the right steps to take to After making a diagnosis and understanding the
Procedures (SOP) support their main tasks and problems that occur, the next stage is action planning and
related to treasury prime functions. action taking.
services;
2. Billing data input errors When inputting billing
that generally occur at data, it is rechecked before
the counter to the saving and printing the
SINTAG Application; control sheet.
3. Verification takes a long In the treasury's prime
time. This was also due service, it should separate
to the limited number of the functions between
human resources. verification and other tasks.
Method 1. There is no standard time Making SOP that contains
and activity procedure; the standard time in every
2. Cash withdrawals by activity that takes place in
check. There is a the treasury's prime service;
regulation that limits the Related to the check queue
amount of money at the Bank, it can be
available in the overcome with the Internet
 7

A. Business process reengineering design in the Advance B. Perancangan BPR pada Proses Pertanggungjawaban UM
Request Process

Figure. 6. BPR UM Request

TABEL IV
BPR UM Requests Time Data
Time
Actor No Activities
(Minute)
Make a service Note, RAB and UM
1 60
Voucher
Work Unit Request an Approval for the Head of
2 30
the Work Unit
3 Receive UM from the Treasurer 30
Checking the Compatibility of UM Figure. 7. BPR UM Liability
4 60
Voucher Value with RAB TABEL V
Counter/ Insert UM Details into the SINTAG BPR UM Liability Time Data
5 60
Verifier Application
6 Print a Full Sheet 15 Time
Actor No Activities
7 Work Desk on SINTAG Application 15 (Minute)
8 Work Desk on SINTAG Application 15 Work Unit 1 Prepare the SPJ UM Liability 90
Head of Conduct Approval through BNI Document
9 30 2 Preparing for UM Restore Returns 30
Sub Direct by Entering Tokens
Division of Ordering the Treasurer of 3 Receive UM Payment Shortfalls 15
Finance 10 Expenditures to Make a Transfer to 15 Staf 4 PPK Staff Checks Completeness 45
the Transfer Register PPK/PPK of SPJ UM
Check Availability of Funds and 5 PPK Ratifies the SPM Document 30
11 30 6 Submitting to the Treasurer to 15
Funds Balance
Prepare a Transfer Register using make a delay report on the
12 BNI Direct, if the UP Balance is 30 submission of SPJ UM
Enough Counter/ 7 Conduct Substantive Tests on SPJ 105
Print a list of transfers to be Verifier Documents
13 15 8 Checking the Compliance of the 45
submitted to the Head of Finance
Treasurer SPJ Documents with the Line of
Make a transfer through BNI Direct
14 20 Activity Budget (MAK) and the
by using a token
Take notes into the SILABI Remaining Budget Budget
15 25 9 Categorize whether 15
Application and Archiving
16 Work Desk on SINTAG Application 15 Overpayments or Underpayments
Cancellation of UM Request, if UP 10 Input the Details and Realization 45
17 15 of SPJ Documents in accordance
Balance is Not Enough
with the MAK
The results of the activity time data collection show that 11 Print a Full Sheet 15
the number of activities required to process the UM request 12 Work Desk on SINTAG 15
after the BPR is carried out is as many as 17 activities and Application
the time required from the whole series of UM request Head of Work Desk on SINTAG 15
processes after the BPR is carried out for 480 Minutes or Sub Application
13
eight working hours or one working day. Division of
Finance
 8

Treasurer 14 Checking the SPJ Document 15 required from the entire set of MU accountability processes
Category after the BPR is performed for 2,200 Minutes or 36.66
15 Bill UM Returns to a Work Unit if 15 Hours or 4.5 Days.
the UM Payment Overdue
category
VI. EVALUATION RESULT
16 Checking the Availability of Cash
in a Safe if the Category is A. Evaluation Result of BPR UM Request
Underpaid UM
17 Pay UM Shortages with UP if 15 Significant changes to the UM Request process that have
Cash is Available in Safe / been implemented by BPRs are as follows.
Balance in the Treasurer Account
1. There is a reduction in the number of activities that were
18 Pay through the UP Replacement
previously carried out by as many as 22 activities
Mechanism if Cash is not
Available in a Safe / Balance in the
required in carrying out the business process of UM
Treasurer Account requests with the time required for 960 Minutes or 16
19 Take notes into BKU on the 60 Working Hours or 2 Working Days to 17 activities with
SILABI Application the time required for 480 Minutes or 8 Working Hours
20 Work Desk on SINTAG 15 or 1 Business Day so as to reduce by 50% the time
Application required;
21 Filing SPJ Documents 90 2. Counter staff is removed, the counter to the SINTAG
22 Collecting and Preparing GUP 480 application is carried out directly by the verifier;
Submission Documents 3. The verifier only checks the suitability of the UM
23 Creating and Printing DRPP GU 60 voucher value with the proposed RAB;
24 Send DRPP files to the SAS 30 4. PPK does not approve UM and RAB Vouchers and does
Application Folder and Print not conduct Workdesk to the SINTAG Application;
DRPP 5. The Bill Testing Officer / PPSPM does not approve the
25 Receiving Disbursement from 60 UM and RAB Vouchers. In addition, it does not certify
KPPN to the Treasurer Account
Check / BG because of the use of Internet Banking;
26 Make a withdrawal to the 110
6. Treasurer of Spending using Internet Banking so as to
Treasurer Account by Bank
Transfer
minimize cash / cashless withdrawals by using Check /
27 Make a Report on the Delay of the 30
BG; The SILABI application used by the Treasurer of
SPJ UM and the Concept of the Expenditures has been facilitated by recording
Memorandum of Service Delay in transactions through bank transfers as of July 2019. In
Submitting the SPJ UM this case the Kasubbag Finance represents the Billing
Inputer SIK 28 Input the DRPP Details to the SIK 60 Examination Officer / PPSPM as Approver and Releaser
Application Application of financial transactions using Internet Banking. Role as
29 Printing Statement of Shopping 15 an Approver is a party that approves the submission of a
Responsibility (SPTB) transfer list from the Spending Treasurer, while the role
30 Perform Workdesks to the 15 as a Releaser is the party who instructs the Spending
SINTAG Application Treasurer to make a transfer to the transfer list. With the
Inputer 31 Input DRPP Details to SAS 60 module in the SILABI application that has facilitated the
SAS Applications Spending Treasurer directly inputting transactions using
Application 32 Printing SPP 15
the internet banking mechanism, the Spending Treasurer
33 Print SPM 15
in carrying out activities for Recording to the SILABI
34 Sending SPK ADK files to 15
and Archiving Application requires quite a 25 minute
external data storage directory /
media
period, which was originally for 50 minutes;
35 PPSPM Inject Pin 30 7. There is no direct interaction with the Bank.
36 Delivering SPM Files to KPPN 180 B. Evaluation Result of BPR UM Liability
37 Archiving SPM Documents 60
PPSPM 38 Ratify the SPM Document 75 Significant changes in the MW accountability process
To approve the Office Note and 20 that have been implemented by BPRs are as follows.
39 Instruct Staff to Deliver to PPK
1. There was no change in the number of activities carried
and Work Units
out so that the number of activities still remained as
KPPN Conduct SPM Document 90
40
Verification Process
many as 42 activities but there was a reduction in the
41 Printing SPM Document Receipt 30 time required from the previous one for 2,400 Minutes
Conduct a Disbursement Process 60 or 40 Hours of Work or 5 Working Days to 2,220
42 Minutes or 37 Hours of Work or 4,625 Working Days
to the Treasurer Account
thereby reducing 7.5% of the time required;
The results of activity time data collection show that the 2. The task of the PPK Staff to check the suitability of the
number of activities required for the MU accountability SPJ UM Value with the UM Voucher is no longer
process after BPR is carried out is 42 activities and the time needed because it is included in the substantive test
 9

conducted by the Verifier. However, this task was of accountability of UM. BPR also has a positive impact,
replaced by checking the date the SPJ Documents were namely supporting and completing the implementation of
submitted. If the SPJ Documents submitted are too late, best practice in the treasury prime service system in
then the matter is conveyed to the Treasurer so that a accordance with the 2016-2020 BPK Renstra
report on the delay in submission of the SPJ UM shall Implementation Plan which outlines efforts to broaden the
be made and then drafted a Service Note for the delay in implementation of best practices through best practice
the SPJ Documents. In the business process of the UM sharing strategies and becomes a baseline performance
accountability before the BPR is carried out, there is no measure by measuring how long something is done (cycle
output in the form of reports and the Office Note for the time) and focuses on the speed of service based on available
delay in SPJ submission. The function of the report and
resources.
the Office Note is the delay in submission of the SPJ as
a written warning for violation of the reporting principle
VIII. DAFTAR PUSTAKA
because it can have an impact on the late preparation of
the Institutional Financial Statements;
3. Counter staff is removed, the counter to the SINTAG [1] Aprizal & Hasriani, “Business Process
application is carried out directly by the verifier; Reengineering (BPR) Sistem Penjualan Pada PT
4. There was a change in the mechanism for withdrawing Anugrah Pharmindo lestari,” Feb. 2016.
funds from the Treasurer account, which was originally [2] N. L. Wisayani, Kertahadi, and Riyadi, “Analisis
using Check / BG to become a bank transfer using Business Process Reengineering Untuk
internet banking facilities from BNI Direct. With the Mengevaluasi, Merekayasa Ulang, Dan
change in the mechanism, the time needed by the Memperbaiki Monitoring Kontrak Pada Pt Pln
treasurer to make transaction payments is shorter, which (Persero) Dist. Jatim Area Malang.,” J. Adm. Bisnis,
originally took 240 minutes to 110 minutes or 46% vol. Vol.8 No.I, no. 1, pp. 1–10, 2014.
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5. The Treasurer is given an additional task in the form of pada Industri Gula Studi Kasus pada PG.PS
making a Report on the Submission of the Submission Madukismo,” Universitas Islam Indonesia, 2018.
of the SPJ and the Concept Note for the Delay in the [4] J. S. B. S. R.S.Pattipeiluhu., “Analisis Information
Submission of the SPJ Submission to be then submitted Sharing Berbasis Aplikasi Untuk Simplifikasi Proses
to the Billing Examining Officer / PPSPM, in this case Bisnis pada PT. Angkasa Pura 1 (Persero ) Bandar
the Head of the Representative Secretariat for approval; Udara International Sam Ratulangi Manado,” vol. 6,
6. The Billing Examination Officer / PPSPM is given an no. 3, pp. 1718–1727, 2018.
additional task, namely to ratify the Delay in Submission [5] P. Beynon-Davies, “Business Process Re-
of the SPJ Submission Office submitted by the Treasurer engineering,” in Information Systems Development,
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[6] PermenPAN & RB, “PermenPAN & RB No. 12
VII. CONCLUSION Tahun 2011 tentang Pedoman Penataan Tata Laksana
Based on the results of research conducted, conclusions can (Business Process),” 12, 2011.
be drawn including: [7] G. Bowen, “Document Analysis as a Qualitative
1. There are things that affect the suitability and speed of the Research Method,” Qual. Res. J., vol. 9, pp. 27–40,
Aug. 2009.
Prime Treasury Service System in the Financial Sub-
[8] M. K. Sein, O. Henfridsson, S. Purao, M. Rossi, and
Division of BPK Representatives of West Java Province
R. Lindgren, “Action design research,” MIS Q.
including overlapping tasks, points and functions as well as
Manag. Inf. Syst., vol. 35, no. 1, pp. 37–56, 2011.
disbursement methods that require quite a long time. The [9] I. M. Marks and M. G. Gelder, Information Systems
prime treasury service system business process that runs Action Research: An Applied View of Emerging
shows that the number of activities required for the UM Concepts and Methods, 2007th ed., vol. 111, no. 479.
request process is 22 activities and the time required for 960 Springer, 2006.
minutes or 16 working hours or 2 work days while the [10] M. Coccia, “The Fishbone diagram to identify,
number of activities required for the UM accountability systematize and analyze the sources of general
process is 42 activities and the time required for 2,400 purpose technologies,” vol. 4, pp. 291–303, Dec.
Minutes or 40 Working Hours or 5 Working Days. 2017.
2. By implementing BPR in the treasury prime service system
in the Financial Sub-Division of BPK, the Representative of
West Java Province cut activities that do not have added
value and made changes to the disbursement method so as
to produce a savings in the amount of activity of 22.7% and
the time needed by 50% for the process of requesting UM
and the time savings needed by 8.3% accompanied by the
addition of output that serves as monitoring for the process