JAKARTA (tandaseru.id) – Pengelolaan keuangan daerah menjadi urat nadi dalam penyelenggaraan pemerintahan daerah. Sejumlah permasalahan terkait tata kelola keuangan daerah ditengarai masih kerap terjadi.
Kepala Badan Penelitian dan Pengembangan (Litbang) Kementerian Dalam Negeri (Kemendagri) Agus Fatoni mengungkapkan, untuk mengatasi berbagai masalah tersebut dibutuhkan instrumen dan upaya yang optimal.
Salah satunya dengan melakukan pengukuran melalui Indeks Pengelolaan Keuangan Daerah (IPKD) di provinsi maupun kabupaten/kota.
“Pengukuran IPKD diperlukan untuk memeroleh peta pengelolaan keuangan daerah serta mendorong peningkatan kualitas kinerja pengelolaan keuangan daerah secara efektif, efisien, dan akuntabel,” ujar Fatoni.
Dia Mengungkapkan itu secara virtual saat menjadi keynote speaker pada webinar Sosialisasi Pengukuran Indeks Pengelolaan Keuangan Daerah. Webinar tersebut dihadiri unsur Bappeda, BPKAD, Inspektorat, Diskominfo, Balitbangda masing-masing Pemerintah Provinsi dan Kabupaten/Kota Regional Nusa Tenggara Timur, Maluku, Maluku Utara, Papua, dan Papua Barat.
Pelaksanaan pengukuran IPKD, lanjut Fatoni, telah didukung sejumlah regulasi, di antaranya Undang-Undang Nomor 23 Tahun 2014 tentang Pemerintahan Daerah, Peraturan Pemerintah Nomor 12 Tahun 2017 tentang Pembinaan dan Pengawasan Penyelenggaraan Pemerintahan Daerah, serta Peraturan Pemerintah Nomor 12 tentang Pengelolaan Keuangan Daerah. Tidak hanya itu, pengukuran IPKD juga dilakukan berdasarkan Peraturan Menteri Dalam Negeri Nomor 19 Tahun 2020 tentang Pengukuran Indeks Pengelolaan Keuangan Daerah.
“Regulasi tersebut mengamanatkan, bahwa pengelolaan keuangan daerah wajib dilakukan secara tertib, taat pada ketentuan peraturan perundang-undangan, efisien, ekonomis, efektif, transparan, dan bertanggung jawab dengan memperhatikan rasa keadilan, kepatutan, dan manfaat untuk masyarakat,” tambah Fatoni.
Dalam kesempatan tersebut, Kepala Badan Litbang juga menyampaikan, untuk memudahkan pengukuran IPKD, Kemendagri telah membuat sistem aplikasi yang user friendly. Hal itu dilakukan agar proses penginputan dokumen yang dipersyaratkan ke dalam aplikasi pengukuran IPKD dapat dilaksanakan lebih efektif, mudah, dan otomatis. Selain itu, tambah Fatoni, pengukuran IPKD dilakukan berdasarkan tiga kategori kemampuan keuangan daerah, yakni kemampuan keuangan daerah tinggi, sedang, dan rendah. Hasil pengukuran IPKD tersebut akan ditetapkan satu provinsi, satu kabupaten, dan satu kota terbaik berdasarkan masing-masing kategori kemampuan keuangan daerah tersebut.
“Masing-masing daerah terbaik secara nasional akan diberikan penghargaan oleh Menteri Dalam Negeri dan menjadi dasar pemberian insentif sesuai peraturan perundang-undangan,” imbuh Fatoni.
Di sisi lain, Fatoni mengutarakan pengukuran IPKD juga akan menghasilkan satu daerah provinsi berpredikat terburuk pada masing-masing kategori kemampuan keuangan daerah tinggi, sedang, dan rendah. Predikat serupa juga akan diberikan kepada satu kabupaten dan satu kota untuk kategori yang sama.
“Selain itu, juga ditetapkan daerah provinsi dan kabupaten/kota yang berpredikat terburuk secara nasional pada tiga kategori kemampuan keuangan daerah tersebut, akan diberikan pembinaan khusus oleh Kemendagri,” jelas Fatoni.
Sementara itu, Kepala Pusat Litbang Pembangunan dan Keuangan Daerah Badan Litbang Kemendagri Sumule Tumbo menyampaikan, bahwa secara teknis pengukuran IPKD memuat 6 dimensi pengukuran.
Keenam dimenasi itu, yaitu kesesuaian dokumen perencanaan dan penganggaran, pengalokasian anggaran belanja dalam APBD, transparansi pengelolaan keuangan daerah, penyerapan anggaran, kondisi keuangan daerah, serta opini Badan Pemeriksa Keuangan atas Laporan Keuangan Pemerintah Daerah (LKPD).
“Dimensi-dimensi tersebut memiliki bobot masing-masing dan indikator yang telah tertuang pada Permendagri Nomor 19 Tahun 2020,” papar Sumule.
Sumule meminta agar pemerintah daerah dapat segera menginput dokumen yang disyaratkan ke laman http://ipkd-bpp.kemendagri.go.id. Ia juga meminta agar gubernur dapat berperan aktif menyukseskan pengukuran IPKD.
Sesuai amanat Peraturan Menteri Dalam Negeri Nomor 19 Tahun 2020, gubernur sebagai wakil pemerintah pusat di daerah memiliki kewenangan mengukur IPKD kabupaten/kota di wilayahnya masing-masing.
“Hasil pengukuran IPKD kabupaten/kota dilaporkan oleh Gubernur kepada Menteri Dalam Negeri melalui Kepala Badan Litbang Kemendagri,” pungkasnya.
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